TRACON Pharmaceuticals, Inc.
4350 La Jolla Village Drive, Suite 800
San Diego, California 92122
May 26, 2023
Via EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Doris Stacey Gama
RE: TRACON Pharmaceuticals, Inc.
Registration Statement on Form S-1
Filed on May 19, 2023
File No. 333-272100
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective at 4:01 p.m. Eastern Time on May 31, 2023, or as soon thereafter as is practicable.
Once the above-referenced Registration Statement has been declared effective, please orally confirm that event with Matthew Browne of Cooley LLP, counsel to the undersigned registrant, at (858) 550-6045.
TRACON Pharmaceuticals, inc.
By: /s/ Scott Brown
Scott Brown
Chief Financial Officer
