April 22, 2020
VIA EDGAR
Division of Corporation Finance
Office of Manufacturing
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
Attention: Irene Paik
| Re: | Request for Effectiveness for AcelRx Pharmaceuticals, Inc. |
Registration Statement on Form S-4 (File No. 333-237584)
Dear Ms. Paik:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Act”), AcelRx Pharmaceuticals, Inc. (the “Registrant”) hereby respectfully requests that the effectiveness of the above-referenced Registration Statement be accelerated to 4:00 p.m. Eastern Time, on Friday, April 24, 2020, or as soon thereafter as practicable. In making this acceleration request, the Registrant acknowledges that it is aware of its responsibilities under the Act. The Registrant respectfully requests that you notify Rama Padmanabhan of Cooley LLP at (858) 550-6024 or, in her absence, Nicole P. van de Leuv of Cooley LLP at (858) 550-6150 of such effectiveness and that such effectiveness also be confirmed in writing to the addresses listed on the cover page of the Registration Statement.
If you have any questions or comments regarding the foregoing, please do not hesitate to contact Ms. Padmanabhan or Ms. van de Leuv at the telephone numbers above.
| Very truly yours, | ||
| AcelRx Pharmaceuticals, Inc. | ||
| By: | /s/ Vincent J. Angotti | |
| Name: Vincent J. Angotti | ||
| Title: Chief Executive Officer | ||
| cc: | Christopher D. Barnstable-Brown, Wilmer Cutler Pickering Hale and Dorr LLP |
Rama Padmanabhan, Cooley LLP
AcelRx Pharmaceuticals, Inc • 351 Galveston Drive, Redwood City, CA 94063 • www.acelrx.com