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UPLOAD Filing

HERON THERAPEUTICS, INC. /DE/
Date: Sept. 11, 2025 · CIK: 0000818033 · Accession: 0000000000-25-009896

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File numbers found in text: 333-290142

Date
September 11, 2025
Author
Division of
Form
UPLOAD
Company
HERON THERAPEUTICS, INC. /DE/

Letter

Re: Heron Therapeutics, Inc. Registration Statement on Form S-3 Filed September 9, 2025 File No. 333-290142 Dear Craig Collard:

September 11, 2025

Craig Collard Chief Executive Officer Heron Therapeutics, Inc. 100 Regency Forest Drive, Suite 300 Cary, North Carolina 27518

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 Tim Buchmiller at 202-551-3635 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Emilio Ragosa, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 September 11, 2025

Craig Collard
Chief Executive Officer
Heron Therapeutics, Inc.
100 Regency Forest Drive, Suite 300
Cary, North Carolina 27518

 Re: Heron Therapeutics, Inc.
 Registration Statement on Form S-3
 Filed September 9, 2025
 File No. 333-290142
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 Tim Buchmiller at 202-551-3635 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Life
Sciences
cc: Emilio Ragosa, Esq.
</TEXT>
</DOCUMENT>