SEC Comment Letter for WINDTREE THERAPEUTICS (WINT) — May 7, 2019
WINDTREE THERAPEUTICS INC /DE/ (WINT, WINTW) (CIK 0000946486)
Date: May 7, 2019 · CIK: 0000946486 · Accession: 0000000000-19-008156
AI Filing Summary & Sentiment
File numbers found in text: 333-231128
Letter
May 7, 2019 Craig Fraser Chief Executive Officer Windtree Therapeutics, Inc. 2600 Kelly Road, Suite 100 Warrington, PA18976 Re:Windtree Therapeutics, Inc. Registration Statement on Form S-1 Filed April 30, 2019 File No. 333-231128 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 Tonya K. Aldave at (202) 551-3601 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: Nathan J. Hyman, Esq.
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May 7, 2019
Craig Fraser
Chief Executive Officer
Windtree Therapeutics, Inc.
2600 Kelly Road, Suite 100
Warrington, PA18976
Re:Windtree Therapeutics, Inc.
Registration Statement on Form S-1
Filed April 30, 2019
File No. 333-231128
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 Tonya K. Aldave at (202) 551-3601 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance
cc: Nathan J. Hyman, Esq.