SEC Company Response from WINDTREE THERAPEUTICS (WINT) — May 15, 2019
WINDTREE THERAPEUTICS INC /DE/ (WINT, WINTW) (CIK 0000946486)
Date: May 15, 2019 · CIK: 0000946486 · Accession: 0001437749-19-009968
AI Filing Summary & Sentiment
File numbers found in text: 333-231128
Letter
Re: Windtree Therapeutics, Inc.
wint20190515_corresp.htm
May 15, 2019
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-0405
Registration Statement on Form S-1
File No. 333-231128
Ladies and Gentlemen:
Pursuant to Rules 460 and 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Windtree Therapeutics, Inc. (the “Company”) hereby requests the Securities and Exchange Commission (the “Commission”) to accelerate the effective date of the above-referenced Registration Statement and declare such Registration Statement effective as of 4:30 p.m. Eastern Time, on Wednesday, May 15, 2019, or at such later time as the Company or its counsel, Dentons US LLP, may orally request via telephone call to the staff (the “Staff”) of the Commission. The Company also requests that the Commission specifically confirm such effective date and time to the Company.
If you have any further comments or require any further information or if any questions should arise in connection with this submission, please call Ms. Mary Templeton at (215) 488-9347 or Mr. Brian Lee at (212) 768-6926 at Dentons US, LLP.
Very truly yours,
/s/ John Tattory
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CORRESP 1 filename1.htm wint20190515_corresp.htm May 15, 2019 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-0405 Re: Windtree Therapeutics, Inc. Registration Statement on Form S-1 File No. 333-231128 Ladies and Gentlemen: Pursuant to Rules 460 and 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Windtree Therapeutics, Inc. (the “Company”) hereby requests the Securities and Exchange Commission (the “Commission”) to accelerate the effective date of the above-referenced Registration Statement and declare such Registration Statement effective as of 4:30 p.m. Eastern Time, on Wednesday, May 15, 2019, or at such later time as the Company or its counsel, Dentons US LLP, may orally request via telephone call to the staff (the “Staff”) of the Commission. The Company also requests that the Commission specifically confirm such effective date and time to the Company. If you have any further comments or require any further information or if any questions should arise in connection with this submission, please call Ms. Mary Templeton at (215) 488-9347 or Mr. Brian Lee at (212) 768-6926 at Dentons US, LLP. Very truly yours, /s/ John Tattory John Tattory Chief Financial Officer