SEC Comment Letter for HERON THERAPEUTICS, (HRTX) — Jun 3, 2011
HERON THERAPEUTICS, INC. /DE/ (HRTX) (CIK 0000818033)
Date: June 3, 2011 · CIK: 0000818033 · Accession: 0000000000-11-034199
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-33221
Letter
June 3, 2011
John B. Whelan Chief Executive Officer and Chief Financial Officer AP Pharma, Inc. 123 Saginaw Drive Redwood City, California 94063 Re: AP Pharma, Inc. Schedule 14A Filed May 17, 2011 File No. 001-33221 Dear Mr. Whelan: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,
Jeffrey Riedler Assistant Director
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June 3, 2011 John B. Whelan Chief Executive Officer and Chief Financial Officer AP Pharma, Inc. 123 Saginaw Drive Redwood City, California 94063 Re: AP Pharma, Inc. Schedule 14A Filed May 17, 2011 File No. 001-33221 Dear Mr. Whelan: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, Jeffrey Riedler Assistant Director