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                          February 9, 2024

       Vincent J. Angotti
       Chief Executive Officer
       Talphera, Inc.
       1850 Gateway Drive, Suite 175
       San Mateo, CA 94404

                                                        Re: Talphera, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed February 6,
2024
                                                            File No. 333-276898

       Dear Vincent J. Angotti:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Tyler
Howes at 202-551-3370 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              John T. McKenna, Esq.