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
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CORRESP 1 filename1.htm 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