SecProbe.io

January 3 1, 2014

Via E -mail
Mary B. Templeton , Esq.
Senior Vice President, General Counsel and Corporate Secretary
Discovery Laboratories , Inc.
2600 Kelly Road , Suite 100
Warrington, PA 18976

Re: Discovery Laboratories, Inc.
  Registration Statement on Form S-3
Filed  January 22, 2014
  File No.  333-193490

Dear Ms. Templeton :

We have limited our review of your  registration statement to those issues  we hav e
addressed in our comment .

Please respond to this letter by amending your registration statement and providing the
requested information .  Where  you do not believe our comment applies  to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why  in your
response.

After reviewing any amendment to your registration statement and the information you
provide in response to this comment , we may have  additional comments.

1. We are currently processing your  pending request for confidential treatment.   Please be
advised that we will not be in a position to declare this registration statement effective
until we resolve all issues concerning the confidential treatment request.

We urge all persons who are responsible for the accuracy and adequacy of the  disclosure
in the filing to be certain that the filing includes the information the Securities Act of 193 3 and
all applicable Securities  Act rules require.   Since the company and its management are in
possession of all facts relating to a company’s disclo sure, they are responsible for the accuracy
and adequacy of the disclosures they have made.

Notwithstanding our comment , in the event you request acceleration of the effective date
of the pending registration statement please provide a written statement  from the company
acknowledging that:

Mary B. Templeton, Esq.
Discovery Laboratories , Inc.
January 3 1, 2014
Page 2

  should the Commission or the staff, acting pursuant to delegated authority, declare the
filing effective, it does not foreclose the Commission from taking any action with respect
to the filing;

 the action of the Com mission or the staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve the company from its full responsibility for
the adequacy and accuracy of the disclosure in the filing; and

 the company may not assert staff  comments and the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.

Please refer to Rules 460 and 461 regarding requests for  acceleration .  We will  consider a
written request for acceleration of the effective date of the registration statement as confirmation
of the fact that those requesting acceleration are aware of their respective responsibilities under
the Securities Act of 1933 and the Securiti es Exchange Act of 1934 as they relate to the proposed
public offering of the securities specified in the above registration statement.  Please allow
adequate time  for us to review any amendment prior to the requested effective date of the
registration sta tement.

Please contact Christina De Rosa  at (202) 551 -3577  or me at (202) 551 -3715  with any
other questions.

Sincerely,

 /s/ Daniel Greenspan for

Jeffrey P. Riedler
Assistant Director
cc: Via E -mail
 Ira L. Kotel, Esq.
 Dentons US LLP
 1221 Avenue of the Americas
 New York, NY 10020