SEC Comment Letter 0000000000-23-009456 to HERON THERAPEUTICS, INC. /DE/ (HRTX)
HERON THERAPEUTICS, INC. /DE/
Date: Aug. 28, 2023 · CIK: 0000818033 · Accession: 0000000000-23-009456
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-274167
Letter
United States securities and exchange commission logo August 28, 2023 Craig Collard Executive Vice President, Chief Financial Officer HERON THERAPEUTICS, INC. /DE/ 4242 Campus Point Court Suite 200 San Diego, California 92121 Re:HERON THERAPEUTICS, INC. /DE/ Registration Statement on Form S-3 Filled August 23, 2023 File No. 333-274167 Dear Craig Collard: 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 Tamika N. Sheppard at 202-551-8346 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Ryan A. Murr
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United States securities and exchange commission logo
August 28, 2023
Craig Collard
Executive Vice President, Chief Financial Officer
HERON THERAPEUTICS, INC. /DE/
4242 Campus Point Court
Suite 200
San Diego, California 92121
Re:HERON THERAPEUTICS, INC. /DE/
Registration Statement on Form S-3
Filled August 23, 2023
File No. 333-274167
Dear Craig Collard:
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 Tamika N. Sheppard at 202-551-8346 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Ryan A. Murr