SEC Comment Letter 0000000000-23-005533 to WINDTREE THERAPEUTICS INC /DE/ (WINT)
WINDTREE THERAPEUTICS INC /DE/
Date: May 24, 2023 · CIK: 0000946486 · Accession: 0000000000-23-005533
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File numbers found in text: 333-272095
Letter
United States securities and exchange commission logo May 24, 2023 Craig Fraser President and Chief Executive Officer Windtree Therapeutics, Inc. 2600 Kelly Road, Suite 100 Warrington, Pennsylvania 18976 Re:Windtree Therapeutics, Inc. Registration Statement on Form S-3 Filed May 19, 2023 File No. 333-272095 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 Jimmy McNamara at 202-551-7349 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Jennifer Porter, Esq.
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United States securities and exchange commission logo
May 24, 2023
Craig Fraser
President and Chief Executive Officer
Windtree Therapeutics, Inc.
2600 Kelly Road, Suite 100
Warrington, Pennsylvania 18976
Re:Windtree Therapeutics, Inc.
Registration Statement on Form S-3
Filed May 19, 2023
File No. 333-272095
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 Jimmy McNamara at 202-551-7349 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Jennifer Porter, Esq.