August 20, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Joshua Gorsky, Office of Life Sciences

Re: DURECT Corporation Registration Statement on Form S- Filed August 14, 2024 File No. 333-281550 REQUEST FOR ACCELERATION OF EFFECTIVENESS

Acceleration Request

Requested Date:	August 23, 2024
Requested Time:	4:00 p.m. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, DURECT Corporation (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to declare the Company’s Registration Statement on Form S-3 (File No. 333-281550) effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.

The Company hereby authorizes Stephen Thau, who is an attorney with the Company’s outside legal counsel, Orrick, Herrington & Sutcliffe LLP, to orally modify or withdraw this request for acceleration.

The Company requests that it be notified of such effectiveness by a telephone call to Mr. Thau at (212) 506-5076.

[Signature page follows]

 

Sincerely,
DURECT CORPORATION
By:	/s/ Timothy M. Papp
	Name: Timothy M. Papp
	Title: Chief Financial Officer

cc:	James E. Brown, DURECT Corporation
	Stephen Thau, Esq., Orrick, Herrington & Sutcliffe LLP