# EDGAR Filing Document

**Accession Number:** 0001427925
**File Stem:** 0001437749-25-029879
**Filing Date:** 2025-9
**Character Count:** 2362
**Document Hash:** 9896c16dfa2cdfe071352f62c79c15ae
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001437749-25-029879.hdr.sgml**: 20260127

**ACCESSION NUMBER**: 0001437749-25-029879

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250925

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TALPHERA, INC.
- **CENTRAL INDEX KEY:** 0001427925
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 412193603
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1850 GATEWAY DRIVE
- **STREET 2:** SUITE 175
- **CITY:** SAN MATEO
- **STATE:** CA
- **ZIP:** 94404
- **BUSINESS PHONE:** 650-216-3500

**MAIL ADDRESS:**
- **STREET 1:** 1850 GATEWAY DRIVE
- **STREET 2:** SUITE 175
- **CITY:** SAN MATEO
- **STATE:** CA
- **ZIP:** 94404

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ACELRX PHARMACEUTICALS INC
- **DATE OF NAME CHANGE:** 20080222

**TALPHERA, INC.**<br> **1850 Gateway Drive, Suite 175**<br> **San Mateo, CA 94404**

September 25, 2025

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| RE: | **Talphera, Inc.**<br> **Registration Statement on Form S-3**<br> **File No. 333-290454** |

---

Ladies and Gentlemen:

Talphera, Inc. (the "***Registrant***") hereby requests that the U.S. Securities and Exchange Commission (the "***Commission***") take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective on September 29, 2025, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes John T. McKenna of Cooley LLP, counsel to the Registrant, to make such request on its behalf.

Once the Registration Statement has been declared effective, please orally confirm that event with John T. McKenna of Cooley LLP, counsel to the Registrant, at (650) 843-5059.

Very truly yours,<br>**Talphera, Inc.**<br>By: <u>/s/ Vincent J. Angotti</u><u> </u><u> </u><u> </u><br> Name: Vincent J. Angotti<br> Title: Chief Executive Officer<br>

cc: Raffi Asadorian, Talphera, Inc.<br> John T. McKenna, Cooley LLP