United States securities and exchange commission logo July 7, 2020 Charles P. Theuer, M.D., Ph.D. Chief Executive Officer Tracon Pharmaceuticals, Inc. 4350 La Jolla Village Drive, Suite 800 San Diego, CA 92122 Re: Tracon Pharmaceuticals, Inc. Registration Statement on Form S-1 Filed June 30, 2020 File No. 333-239574 Dear Dr. Theuer: 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 Ada D. Sarmento at 202-551-3798 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Sean M. Clayton, Esq.