What are you trying to run? Is this a portable or non fixed heater that you are using a flex cord on? or is this a hard mounted heater, and you want to run Romex or similar to a box at the heater to hard connect to?
I am assuming this is a fixed or hanging heater, and is 240volt, you didn't say. If 220/240 volt, you would need some 10-2 w/grd. Thats two hot wires and a bare ground in a jacket. The wires will be black and white. Before you are finished, you will want to remark the ends of the white wires to red, as you are using the white wire as a hot wire.
The problem as I see it, is that #10 wire is NOT heavy enough. #10 is generally accepted as being OK for 30 amps. Your heater draws anywhere from 31 to 34 amps depending on the voltage you do the amp calculations at 220/230/240. Code requires you to use wire/breaker/etc rated at 125% of the max draw of the heater (continuous load rule) so you will need a 40 amp double pole breaker and #8 wire to legally and safely do this. My take on it, others may very well disagree.
Charles