# EDGAR Filing Document

**Accession Number:** 0001427925
**File Stem:** 0000000000-23-003247
**Filing Date:** 2023-3
**Character Count:** 5255
**Document Hash:** 3d96923767ad3094878233ae87858538
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-003247.hdr.sgml**: 20230509

**ACCESSION NUMBER**: 0000000000-23-003247

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230330

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ACELRX PHARMACEUTICALS INC
- **CENTRAL INDEX KEY:** 0001427925
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 25821 INDUSTRIAL BOULEVARD
- **STREET 2:** SUITE 400
- **CITY:** HAYWARD
- **STATE:** CA
- **ZIP:** 94545
- **BUSINESS PHONE:** 650-216-3500

**MAIL ADDRESS:**
- **STREET 1:** 25821 INDUSTRIAL BOULEVARD
- **STREET 2:** SUITE 400
- **CITY:** HAYWARD
- **STATE:** CA
- **ZIP:** 94545
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001437749-23-008621

## Text-Extract

```

United States securities and exchange commission logo

                             March 30, 2023

       Raffi Asadorian
       Chief Financial Officer
       ACELRX PHARMACEUTICALS INC
       25821 Industrial Boulevard
       Suite 400
       Hayward, CA 94545

                                                        Re: ACELRX
PHARMACEUTICALS INC

       Dear Raffi Asadorian:

              We have reviewed your filing and have the following comment. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this comment, we may have additional comments.

       Form 8-K filed March 30, 2023

       Item 4.02. Non-Reliance on Previously Issued Financial Statements or a
Related Audit Report or
       Completed Interim Review, page 2

   1.                                                   Please revise your
disclosure to include a statement of whether the audit committee, or the
                                                        board of directors in
the absence of an audit committee, or authorized officer or officers,
                                                        discussed with the
registrant   s independent accountant the matters disclosed in the filing
                                                        pursuant to Item
4.02(a)(3).
               We remind you that the company and its management are
responsible for the accuracy
       and adequacy of their disclosures, notwithstanding any review, comments,
action or absence of
       action by the staff.

            You may contact Kevin W. Vaughn at 202-551-3494 if you have
questions regarding
       comments on the financial statements and related matters.
 Raffi Asadorian
ACELRX PHARMACEUTICALS INC
March 30, 2023
Page 2

FirstName LastNameRaffi Asadorian         Sincerely,
Comapany NameACELRX PHARMACEUTICALS INC
                                          Division of Corporation Finance
March 30, 2023 Page 2                     Office of Life Sciences
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

March 30, 2023

Raffi Asadorian  
Chief Financial Officer  
ACELRX PHARMACEUTICALS INC  
25821 Industrial Boulevard  
Suite 400  
Hayward, CA 94545

# **Re: ACELRX PHARMACEUTICALS INC**

Dear Raffi Asadorian:

We have reviewed your filing and have the following comment. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this comment, we may have additional comments.

Form 8-K filed March 30, 2023

Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review, page 2

1. Please revise your disclosure to include a statement of whether the audit committee, or the board of directors in the absence of an audit committee, or authorized officer or officers, discussed with the registrant’s independent accountant the matters disclosed in the filing pursuant to Item 4.02(a)(3).

We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

You may contact Kevin W. Vaughn at 202-551-3494 if you have questions regarding comments on the financial statements and related matters.

Raffi Asadorian
ACELRX PHARMACEUTICALS INC
March 30, 2023
Page 2

Sincerely,

Division of Corporation Finance
Office of Life Sciences