SEC Comment Letter 0000000000-23-001700 to WINDTREE THERAPEUTICS INC /DE/ (WINT)
WINDTREE THERAPEUTICS INC /DE/
Date: Feb. 21, 2023 · CIK: 0000946486 · Accession: 0000000000-23-001700
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-269775
Letter
United States securities and exchange commission logo February 21, 2023 Craig Fraser Chief Executive Officer WINDTREE THERAPEUTICS INC /DE/ 2600 Kelly Road, Suite 100 Warrington, PA 18976 Re:WINDTREE THERAPEUTICS INC /DE/ Registration Statement on Form S-1 Filed February 14, 2023 File No. 333-269775 Dear Craig 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 Lauren Hamill at 303-844-1008 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Jennifer Porter
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United States securities and exchange commission logo
February 21, 2023
Craig Fraser
Chief Executive Officer
WINDTREE THERAPEUTICS INC /DE/
2600 Kelly Road, Suite 100
Warrington, PA 18976
Re:WINDTREE THERAPEUTICS INC /DE/
Registration Statement on Form S-1
Filed February 14, 2023
File No. 333-269775
Dear Craig 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 Lauren Hamill at 303-844-1008 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Jennifer Porter