Company: HRTX
Filing Date: 2025-09-12
Form Type: CORRESP
Source: 0000950170-25-114548
Chunk: 0

Company: HERON THERAPEUTICS, INC. /DE/
Filing Date: 2025-09-12
Form: CORRESP
Chunk 0
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Heron Therapeutics, Inc. 100 Regency Forest Drive, Suite 300 Cary, North Carolina 27518 September 12, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549

| Attention: | Tim Buchmiller |

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

Dear Mr. Buchmiller: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Heron Therapeutics, Inc. (the “ Compan y”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on September 16, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, DLA Piper LLP (US), request by telephone that such Registration Statement be declared effective. Please contact Andrew P. Gilbert, of DLA Piper LLP (US), counsel to the Company, at (973) 520-2553, as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter.

|     | Sincerely,                                                                 |
|     | HERON THERAPEUTICS, INC.                                                   |
| By: | /s/ Ira Duarte                                                             |
|     | Name: Ira DuarteTitle:   Executive Vice President, Chief Financial Officer |