TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 24, 2023 Charles Reinhart, III Chief Financial Officer Pacira BioSciences, Inc. 5401 West Kennedy Boulevard, Suite 890 Tampa, Florida 33609 Re: Pacira BioSciences, Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 Filed February 28, 2023 File No. 001-35060 Dear Charles Reinhart: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Life Sciences