# CORRESP — HERON THERAPEUTICS, INC. /DE/ (HRTX) (CIK 0000818033) > HERON THERAPEUTICS, INC. /DE/ (HRTX) (CIK 0000818033) → SEC staff · filed 2025-09-12 · ticker HRTX · SIC 2834 ## What is this A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters. ## Key facts - **Accession number:** 0000950170-25-114548 - **Form:** CORRESP - **Filer:** HERON THERAPEUTICS, INC. /DE/ (HRTX) (CIK 0000818033) - **CIK:** 0000818033 - **Ticker:** HRTX - **Filed:** 2025-09-12 - **SIC industry:** 2834 - **HQ:** San Diego, CA ## Primary source PDF letter: https://www.sec.gov/Archives/edgar/data/818033/000095017025114548/filename1.htm EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=818033&type=UPLOAD&dateb=&owner=include&count=40 ## Other comment-letter activity for HERON THERAPEUTICS, INC. /DE/ (HRTX) (CIK 0000818033) - CORRESP — 2025-09-12 — /comment-letter/0000950170-25-114551 - UPLOAD — 2025-09-11 — /comment-letter/0000000000-25-009896 - UPLOAD — 2025-09-11 — /comment-letter/0000000000-25-009895 ## Citation > US Securities and Exchange Commission, EDGAR CORRESP comment letter, HERON THERAPEUTICS, INC. /DE/ (HRTX) (CIK 0000818033) (CIK 0000818033), filed 2025-09-12, accession 0000950170-25-114548. Retrieved via MORVS 2026-11-03 from https://api.morvs.ai/comment-letter/0000950170-25-114548. --- *[SEC comment letters dataset](/datasets/sec-comment-letters) · CC0 1.0*