SEC Comment Letter for HERON THERAPEUTICS, (HRTX) — Nov 23, 2005

HERON THERAPEUTICS, INC. /DE/ (HRTX) (CIK 0000818033)
Date: Nov. 23, 2005 · CIK: 0000818033 · Accession: 0000000000-05-059365

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AI Filing Summary & Sentiment

File numbers found in text: 000-16109

Date

November 22, 2005

Author

Jim Atkinson

Form

UPLOAD

Company

HERON THERAPEUTICS, INC. /DE/ (HRTX) (CIK 0000818033)

Letter

Via Facsimile and U.S. Mail Mail Stop 6010 November 22, 2005 Mr. Gordon Sangster Chief Financial Officer and Principal Financial and Accounting Officer AP Pharma, Inc. 123 Saginaw Drive Redwood City, California 94063

Re: AP Pharma, Inc. Form 10-K for the Fiscal Year Ended December 31, 2004 File No. 000-16109

Dear Mr. Sangster:

We have completed our review of your Form 10-K and have no further comments at this time.

Sincerely,
Jim Atkinson
Accounting Branch Chief

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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Via Facsimile and U.S. Mail
Mail Stop 6010

November 22, 2005

Mr. Gordon Sangster
Chief Financial Officer and
Principal Financial and Accounting Officer
AP Pharma, Inc.
123 Saginaw Drive
Redwood City, California  94063

Re:	AP Pharma, Inc.
	Form 10-K for the Fiscal Year Ended December 31, 2004
	File No. 000-16109

Dear Mr. Sangster:

	We have completed our review of your Form 10-K and have no
further comments at this time.

								Sincerely,

								Jim Atkinson
      Accounting Branch Chief

</TEXT>
</DOCUMENT>

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