SEC Company Response from WINDTREE THERAPEUTICS (WINT) — Feb 10, 2014
WINDTREE THERAPEUTICS INC /DE/ (WINT, WINTW) (CIK 0000946486)
Date: Feb. 10, 2014 · CIK: 0000946486 · Accession: 0001140361-14-005699
AI Filing Summary & Sentiment
File numbers found in text: 333-193490
Letter
Division of Corporation Finance United States Securities and Exchange Commission Re: Discovery Laboratories, Inc. Registration Statement on Form S-3 Filed January 22, 2014 (File No. 333-193490)
Dear Ms. De Rosa:
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. 333-193490, be accelerated to 4:30 p.m. (New York time), February 12, 2014, or as soon thereafter as is practicable.
In connection with this letter, the Company acknowledges that:
• should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
• the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
• the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
DISCOVERY LABORATORIES, INC.
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CORRESP 1 filename1.htm DISCOVERY LABORATORIES, INC. 2600 Kelly Rd, Suite 100 Warrington, PA 18976 P - 215.488.9443 F - 215.488.9557 www.discoverylabs.com February 10, 2014 Christina M. De Rosa 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 January 22, 2014 (File No. 333-193490) Dear Ms. De Rosa: 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. 333-193490, be accelerated to 4:30 p.m. (New York time), February 12, 2014, or as soon thereafter as is practicable. In connection with this letter, the Company acknowledges that: • should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; • the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and • the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. 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