UPLOAD Filing
WINDTREE THERAPEUTICS INC /DE/
Date: May 21, 2025 · CIK: 0000946486 · Accession: 0000000000-25-005436
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File numbers found in text: 333-287358
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 21, 2025 Jed Latkin 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-1 Filed May 16, 2025 File No. 333-287358 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 Tim Buchmiller at 202-551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Faith L. Charles, Esq. </TEXT> </DOCUMENT>