United States securities and exchange commission logo March 22, 2022 Charles P. Theuer, M.D., Ph.D. President and Chief Executive Officer TRACON Pharmaceuticals, Inc. 4350 La Jolla Village Drive, Suite 800 San Diego, California 92122 Re: TRACON Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed March 16, 2022 File No. 333-263590 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 Alan Campbell at 202-551-4224 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Matthew Browne, Esq.