Heron Therapeutics Inc.

08/02/2021 | Press release | Distributed by Public on 08/02/2021 15:01

Letter from OUM, dated August 2, 2021 (Form 8-K)

August 2, 2021

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549-7561

Ladies and Gentlemen:

We have read Heron Therapeutics, Inc.'s statements included under Item 4.01 of its Form 8‑K dated August 2, 2021, and are in agreement with the statements contained therein concerning our firm in response to Item 304(a) of Regulation S-K.

Very truly yours,

/s/ OUM & Co. LLP