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SEC Company Response from WINDTREE THERAPEUTICS (WINT) — Jun 19, 2013

WINDTREE THERAPEUTICS INC /DE/ (WINT, WINTW) (CIK 0000946486)
Date: June 19, 2013 · CIK: 0000946486 · Accession: 0001140361-13-025805

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File numbers found in text: 333-187934

Date
June 19, 2013
Author
Mary B. Templeton
Form
CORRESP
Company
WINDTREE THERAPEUTICS INC /DE/ (WINT, WINTW) (CIK 0000946486)

Letter

Division of Corporation Finance United States Securities and Exchange Commission Washington, D.C. 20549 Re: Discovery Laboratories, Inc. Registration Statement on Form S-3 Filed April 15, 2013 (File No. 333-187934)

Dear Mr. Riedler:

Pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, Discovery Laboratories, Inc., a Delaware corporation (the “Company”), hereby requests that the effectiveness of the Company’s Registration Statement on Form S-3, File No. 333-187934, be accelerated to 4:30 p.m. (New York time), June 20, 2013, or as soon thereafter as is practicable.

Very truly yours,
DISCOVERY LABORATORIES, INC.

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CORRESP
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DISCOVERY LABORATORIES, INC.

2600 Kelly Rd, Suite 100

Warrington, PA 18976

P - 215.488.9300

F - 215.488.9557

www.discoverylabs.com

June 19, 2013

Jeffrey Riedler, Assistant Director

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re:               Discovery Laboratories, Inc.

Registration Statement on Form S-3

Filed April 15, 2013 (File No. 333-187934)

Dear Mr. Riedler:

Pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, Discovery Laboratories, Inc., a Delaware corporation (the “Company”), hereby requests that the effectiveness of the Company’s Registration Statement on Form S-3, File No. 333-187934, be accelerated to 4:30 p.m. (New York time), June 20, 2013, or as soon thereafter as is practicable.

Very truly yours,

DISCOVERY LABORATORIES, INC.

/s/ Mary B. Templeton

Mary B. Templeton

Senior Vice President, General Counsel and

Corporate Secretary

Cc: Ira L. Kotel