SEC Comment Letter for WINDTREE THERAPEUTICS (WINT) — Jan 30, 2020
WINDTREE THERAPEUTICS INC /DE/ (WINT, WINTW) (CIK 0000946486)
Date: Jan. 30, 2020 · CIK: 0000946486 · Accession: 0000000000-20-000836
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Reasoning
File numbers found in text: 333-236085
Letter
January 30, 2020 Craig E. Fraser President and 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 January 27, 2020 File No. 333-236085 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 Jeffrey Gabor at 202-551-2544 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Rachael M. Bushey, Esq.
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January 30, 2020
Craig E. Fraser
President and 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 January 27, 2020
File No. 333-236085
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 Jeffrey Gabor at 202-551-2544 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Rachael M. Bushey, Esq.