SEC Comment Letter for WINDTREE THERAPEUTICS (WINT) — Oct 19, 2009

WINDTREE THERAPEUTICS INC /DE/ (WINT, WINTW) (CIK 0000946486)
Date: Oct. 19, 2009 · CIK: 0000946486 · Accession: 0000000000-09-058705

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File numbers found in text: 000-26422

Date

October 19, 2009

Author

Not clearly detected

Form

UPLOAD

Company

WINDTREE THERAPEUTICS INC /DE/ (WINT, WINTW) (CIK 0000946486)

Letter

Mail Stop 4720 October 19, 2009 David L. Lopez, C.P.A., Esq. Executive Vice President, General Counsel Discovery Laboratories, Inc. 2600 Kelly Road, Suite 100 Warrington, Pennsylvania 18976 Re: Discovery Laboratories, Inc Preliminary Proxy Statement on Form PRE14A Filed October 9, 2009 File No. 000-26422

Dear Mr. Lopez: We have completed our review of your Preliminary Proxy Statement on Form PRE14A and have no further comments at this time.

S i n c e r e l y , Jeffrey Riedler Assistant Director

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Mail Stop 4720
October 19, 2009
        David L. Lopez, C.P.A., Esq. Executive Vice President, General Counsel Discovery Laboratories, Inc. 2600 Kelly Road, Suite 100 Warrington, Pennsylvania 18976
Re: Discovery Laboratories, Inc
Preliminary Proxy Statement on Form PRE14A
  Filed October 9, 2009   File No. 000-26422

Dear Mr. Lopez:
We have completed our review of your Preliminary Proxy Statement on Form
PRE14A and have no further comments at this time.

     S i n c e r e l y ,                                                                 Jeffrey Riedler
                                                                                                 Assistant Director

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