Correspondence 0001437749-23-010438 from WINDTREE THERAPEUTICS INC /DE/ (WINT)
WINDTREE THERAPEUTICS INC /DE/
Date: April 17, 2023 · CIK: 0000946486 · Accession: 0001437749-23-010438
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-269775
Letter
wint20230417_corresp.htm
Windtree Therapeutics, Inc.
2600 Kelly Road, Suite 100
Warrington, Pennsylvania 18976
April 17, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, NE
Washington, D.C. 20549
Attn: Lauren Hamill
Re:
Windtree Therapeutics, Inc.
Registration Statement on Form S-1
SEC File No. 333-269775
Request for Acceleration
Ms. Hamill:
Pursuant to Rule 461 of Regulation C of the General Rules and Regulations 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. 333-269775), as amended (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 8:00 A.M., eastern time, on April 19, 2023, or as soon thereafter as is practicable, or at such other time thereafter as our counsel, Goodwin Procter LLP, may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Goodwin Procter LLP, by calling Jennifer Porter at (445) 207-7806.
Please feel free to direct any questions or comments concerning this request to Jennifer Porter, Esq. of Goodwin Procter LLP at (445) 207-7806.
WINDTREE THERAPEUTICS, INC.
By:
/s/ Craig E. Fraser
Name: Craig E. Fraser
Title: President and Chief Executive Officer
Cc: Jennifer Porter, Goodwin Procter LLP
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CORRESP 1 filename1.htm wint20230417_corresp.htm Windtree Therapeutics, Inc. 2600 Kelly Road, Suite 100 Warrington, Pennsylvania 18976 April 17, 2023 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, NE Washington, D.C. 20549 Attn: Lauren Hamill Re: Windtree Therapeutics, Inc. Registration Statement on Form S-1 SEC File No. 333-269775 Request for Acceleration Ms. Hamill: Pursuant to Rule 461 of Regulation C of the General Rules and Regulations 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. 333-269775), as amended (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 8:00 A.M., eastern time, on April 19, 2023, or as soon thereafter as is practicable, or at such other time thereafter as our counsel, Goodwin Procter LLP, may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Goodwin Procter LLP, by calling Jennifer Porter at (445) 207-7806. Please feel free to direct any questions or comments concerning this request to Jennifer Porter, Esq. of Goodwin Procter LLP at (445) 207-7806. WINDTREE THERAPEUTICS, INC. By: /s/ Craig E. Fraser Name: Craig E. Fraser Title: President and Chief Executive Officer Cc: Jennifer Porter, Goodwin Procter LLP