SEC Comment Letter for WINDTREE THERAPEUTICS (WINT) — Apr 11, 2017
WINDTREE THERAPEUTICS INC /DE/ (WINT, WINTW) (CIK 0000946486)
Date: April 11, 2017 · CIK: 0000946486 · Accession: 0000000000-17-012446
AI Filing Summary & Sentiment
File numbers found in text: 333-217161
Letter
Mail Stop 4546 April 11 , 2017 Craig E. Fraser Chief Executive Officer Windtree Therapeutics , Inc. 2600 Kelly Road, Suite 100 Warrington, PA 18976
Re: Windtree Therapeutics , Inc. Registration Statement on Form S-1 Filed April 5 , 2017 File No. 333-217161
Dear Mr. Fraser :
This is to advise you that we have not reviewed and will not review your registration statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Ada D. Sarmento at (202) 551 -3798 with any questions.
Sincerely,
/s/ Mary Beth Breslin for
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Mail Stop 4546 April 11 , 2017 Craig E. Fraser Chief Executive Officer Windtree Therapeutics , Inc. 2600 Kelly Road, Suite 100 Warrington, PA 18976 Re: Windtree Therapeutics , Inc. Registration Statement on Form S-1 Filed April 5 , 2017 File No. 333-217161 Dear Mr. Fraser : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Ada D. Sarmento at (202) 551 -3798 with any questions. Sincerely, /s/ Mary Beth Breslin for Suzanne Hayes Assistant Director Office of Healthcare and Insurance cc: Brian Lee Dentons US LLP