SEC Comment Letter 0000000000-25-001905 to WINDTREE THERAPEUTICS INC /DE/ (WINT)
WINDTREE THERAPEUTICS INC /DE/
Date: Feb. 19, 2025 · CIK: 0000946486 · Accession: 0000000000-25-001905
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-284976
Letter
February 19, 2025 Jed Latkin 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 February 14, 2025 File No. 333-284976 Dear Jed Latkin: 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 Jason Drory at 202-551-8342 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Faith L. Charles
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February 19, 2025
Jed Latkin
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 February 14, 2025
File No. 333-284976
Dear Jed Latkin:
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 Jason Drory at 202-551-8342 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Faith L. Charles