# EDGAR Filing Document

**Accession Number:** 0000818033
**File Stem:** 0000950170-25-114551
**Filing Date:** 2025-9
**Character Count:** 2534
**Document Hash:** f0eebb669d9259dc7e71d9850d390ff9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000950170-25-114551.hdr.sgml**: 20251121

**ACCESSION NUMBER**: 0000950170-25-114551

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250912

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** HERON THERAPEUTICS, INC. /DE/
- **CENTRAL INDEX KEY:** 0000818033
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 942875566
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 4242 CAMPUS POINT COURT, SUITE 200
- **CITY:** SAN DIEGO
- **STATE:** CA
- **ZIP:** 92121
- **BUSINESS PHONE:** 8582514400

**MAIL ADDRESS:**
- **STREET 1:** 4242 CAMPUS POINT COURT, SUITE 200
- **CITY:** SAN DIEGO
- **STATE:** CA
- **ZIP:** 92121

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AP PHARMA INC /DE/
- **DATE OF NAME CHANGE:** 20010511

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ADVANCED POLYMER SYSTEMS INC /DE/
- **DATE OF NAME CHANGE:** 19920703

**Heron Therapeutics, Inc.**<br> 100 Regency Forest Drive, Suite 300****<br> Cary, North Carolina 27518

September 12, 2025

**<u>VIA EDGAR</u>**

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

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| | |
|:---|:---|
| **Re:** | **Heron Therapeutics, Inc.** |
|  | **Registration Statement on Form S-3** |
|  | **File No. 333-290143** |
|  | **Filed September 9, 2025** |

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Dear Mr. Buchmiller:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Heron Therapeutics, Inc. (the "<u>Compan</u>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 Duarte<br>Title: Executive Vice President, Chief Financial Officer |

---

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