SEC Comment Letter 0000000000-24-009801 to WINDTREE THERAPEUTICS INC /DE/ (WINT)
WINDTREE THERAPEUTICS INC /DE/
Date: Aug. 28, 2024 · CIK: 0000946486 · Accession: 0000000000-24-009801
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-281688
Letter
August 28, 2024 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-3 Filed August 21, 2024 File No. 333-281688 Dear Craig E. 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 Daniel Crawford at 202-551-7767 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Jennifer Porter, Esq.
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August 28, 2024
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-3
Filed August 21, 2024
File No. 333-281688
Dear Craig E. 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 Daniel Crawford at 202-551-7767 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Jennifer Porter, Esq.