SEC Comment Letter for HERON THERAPEUTICS, (HRTX) — Aug 22, 2018

HERON THERAPEUTICS, INC. /DE/ (HRTX) (CIK 0000818033)
Date: Aug. 22, 2018 · CIK: 0000818033 · Accession: 0000000000-18-026157

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 001-33221

Date

August 22, 2018

Author

Robert E. Hoffman

Form

UPLOAD

Company

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

Letter

August 22, 2018 Robert E. Hoffman Chief Financial Officer and Senior Vice President, Finance Heron Therapeutics, Inc. 4242 Campus Point Court, Suite 200 San Diego, California 92121 Re:Heron Therapeutics, Inc. Form 10-K for the Fiscal Year Ended December 31, 2017 Filed February 27, 2018 Form 10-Q for the Quarterly Period Ended March 31, 2018 Filed May 10, 2018 File No. 001-33221 Dear Mr. Hoffman: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance

Show Raw Text

August 22, 2018
Robert E. Hoffman
Chief Financial Officer and Senior Vice President, Finance
Heron Therapeutics, Inc.
4242 Campus Point Court, Suite 200
San Diego, California 92121
Re:Heron Therapeutics, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2017
Filed February 27, 2018
Form 10-Q for the Quarterly Period Ended March 31, 2018
Filed May 10, 2018
File No. 001-33221
Dear Mr. Hoffman:
            We have completed our review of your filings.  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.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance

SecProbe.io