0000000000-23-003247.txt : 20230509 0000000000-23-003247.hdr.sgml : 20230509 20230330194006 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 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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end TEXT-EXTRACT 2 filename2.txt 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