Correspondence 0001193125-23-224255 from HERON THERAPEUTICS, INC. /DE/ (HRTX)
HERON THERAPEUTICS, INC. /DE/
Date: Aug. 30, 2023 · CIK: 0000818033 · Accession: 0001193125-23-224255
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-274167
Letter
Heron Therapeutics, Inc.
4242 Campus Point Court, Suite 200 | San Diego, CA 92121
August 29, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, DC 20549
Re: Heron Therapeutics, Inc.
Registration Statement on Form S-3 (File No. 333-274167)
To Whom it May Concern:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Heron Therapeutics, Inc. (the “Company”) hereby requests that the effective date of the above referenced registration statement (the “Registration Statement”) be accelerated to August 31, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Gibson, Dunn & Crutcher LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Gibson, Dunn & Crutcher LLP by calling Ryan A. Murr at (415) 393-8373.
Very truly yours,
Heron Therapeutics, Inc.
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CORRESP 1 filename1.htm CORRESP Heron Therapeutics, Inc. 4242 Campus Point Court, Suite 200 | San Diego, CA 92121 August 29, 2023 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, DC 20549 Re: Heron Therapeutics, Inc. Registration Statement on Form S-3 (File No. 333-274167) To Whom it May Concern: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Heron Therapeutics, Inc. (the “Company”) hereby requests that the effective date of the above referenced registration statement (the “Registration Statement”) be accelerated to August 31, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Gibson, Dunn & Crutcher LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act. Once the Registration Statement is effective, please orally confirm the event with our counsel, Gibson, Dunn & Crutcher LLP by calling Ryan A. Murr at (415) 393-8373. Very truly yours, Heron Therapeutics, Inc. By: /s/ Craig Collard Name: Craig Collard Title: Chief Executive Officer cc: Ryan A. Murr, Gibson, Dunn & Crutcher LLP