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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

Date
May 21, 2025
Author
Division of
Form
UPLOAD
Company
WINDTREE THERAPEUTICS INC /DE/

Letter

Re: Windtree Therapeutics, Inc. Registration Statement on Form S-1 Filed May 16, 2025 File No. 333-287358 Dear Jed Latkin:

May 21, 2025

Jed Latkin President and Chief Executive Officer Windtree Therapeutics, Inc. 2600 Kelly Road, Suite 100 Warrington, Pennsylvania 18976

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.

Show Raw Text
<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>