# EDGAR Filing Document

**Accession Number:** 0001394319
**File Stem:** 0000950170-23-009167
**Filing Date:** 2023-3
**Character Count:** 2035
**Document Hash:** 993dcfe924ec966e827d8a3ebc56e98f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000950170-23-009167.hdr.sgml**: 20230421

**ACCESSION NUMBER**: 0000950170-23-009167

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230322

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Tracon Pharmaceuticals, Inc.
- **CENTRAL INDEX KEY:** 0001394319
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **IRS NUMBER:** 342037594
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 4350 LA JOLLA VILLAGE DRIVE
- **STREET 2:** SUITE 800
- **CITY:** San Diego
- **STATE:** CA
- **ZIP:** 92122
- **BUSINESS PHONE:** 858-550-0780

**MAIL ADDRESS:**
- **STREET 1:** 4350 LA JOLLA VILLAGE DRIVE
- **STREET 2:** SUITE 800
- **CITY:** San Diego
- **STATE:** CA
- **ZIP:** 92122

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Tracon Pharmaceuticals Inc
- **DATE OF NAME CHANGE:** 20070324

**TRACON Pharmaceuticals, Inc.**

4350 La Jolla Village Drive, Suite 800

San Diego, California 92122

March 22, 2023

Via EDGAR

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn: Doris Stacey Gama

**RE: TRACON Pharmaceuticals, Inc.**

**Registration Statement on Form S**-**3**

**File No. 333-270589**

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the Securities and Exchange Commission take appropriate action to cause the above**-**referenced Registration Statement on Form S**-**3 to become effective at 4:30 p.m. Eastern Time on March 24, 2023, or as soon thereafter as is practicable.

Once the above-referenced Registration Statement has been declared effective, please orally confirm that event with Matthew Browne of Cooley LLP, counsel to the Registrant, at (858) 550-6045.

**TRACON Pharmaceuticals, inc.**

By: <u>/s/ Scott Brown</u> 

Scott Brown

Chief Financial Officer

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