SEC Company Response from WINDTREE THERAPEUTICS (WINT) — May 15, 2020
WINDTREE THERAPEUTICS INC /DE/ (WINT, WINTW) (CIK 0000946486)
Date: May 15, 2020 · CIK: 0000946486 · Accession: 0001437749-20-011051
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-236085
Letter
wint20200514_corresp.htm
Windtree Therapeutics, Inc.
2600 Kelly Road, Suite 100
Warrington, PA 18976
May 15, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street NE
Washington, D.C. 20549
Attn: Jeffery Gabor
Re:
Windtree Therapeutics, Inc.
Registration Statement on Form S-1
SEC File No. 333-236085
Filed January 27, 2020
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Windtree Therapeutics, Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-236085) (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 5:00 PM, eastern time, on May 18, 2020, or as soon thereafter as is practicable.
Please feel free to direct any questions or comments concerning this request to Rachael Bushey, Esq. of Pepper Hamilton LLP at (215) 981-4331.
The Company understands that the staff of the United States Securities and Exchange Commission will consider this request as confirmation by the Company that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement.
WINDTREE THERAPEUTICS, INC.
By:
/s/ Craig E. Fraser
Name: Craig E. Fraser
Title: President, Chief Executive Officer
Cc: Rachael Bushey, Pepper Hamilton LLP
Windtree Therapeutics, Inc. – Acceleration Letter
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CORRESP 1 filename1.htm wint20200514_corresp.htm Windtree Therapeutics, Inc. 2600 Kelly Road, Suite 100 Warrington, PA 18976 May 15, 2020 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street NE Washington, D.C. 20549 Attn: Jeffery Gabor Re: Windtree Therapeutics, Inc. Registration Statement on Form S-1 SEC File No. 333-236085 Filed January 27, 2020 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Windtree Therapeutics, Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-236085) (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 5:00 PM, eastern time, on May 18, 2020, or as soon thereafter as is practicable. Please feel free to direct any questions or comments concerning this request to Rachael Bushey, Esq. of Pepper Hamilton LLP at (215) 981-4331. The Company understands that the staff of the United States Securities and Exchange Commission will consider this request as confirmation by the Company that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. WINDTREE THERAPEUTICS, INC. By: /s/ Craig E. Fraser Name: Craig E. Fraser Title: President, Chief Executive Officer Cc: Rachael Bushey, Pepper Hamilton LLP Windtree Therapeutics, Inc. – Acceleration Letter