Correspondence 0001437749-24-012346 from WINDTREE THERAPEUTICS INC /DE/ (WINT)
WINDTREE THERAPEUTICS INC /DE/
Date: April 17, 2024 · CIK: 0000946486 · Accession: 0001437749-24-012346
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-277073
Letter
wint20240417_corresp.htm
Windtree Therapeutics, Inc.
2600 Kelly Road, Suite 100
Warrington, Pennsylvania 18976
April 17, 2024
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: Doris Stacey Gama
Re:
Windtree Therapeutics, Inc.
Registration Statement on Form S-3
SEC File No. 333-277073
Request for Acceleration
Ms. Gama:
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-3 (File No. 333-277073) (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 4:00 P.M., eastern time, on April 19, 2024, 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 Justin Platt at (212) 459-7340.
Please feel free to direct any questions or comments concerning this request to Justin Platt, Esq. of Goodwin Procter LLP at (212) 459-7340.
WINDTREE THERAPEUTICS, INC.
By:
/s/ Craig E. Fraser
Name: Craig E. Fraser
Title: President and Chief Executive Officer
Cc: Justin Platt, Esq., Goodwin Procter LLP
Show Raw Text
CORRESP 1 filename1.htm wint20240417_corresp.htm Windtree Therapeutics, Inc. 2600 Kelly Road, Suite 100 Warrington, Pennsylvania 18976 April 17, 2024 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: Doris Stacey Gama Re: Windtree Therapeutics, Inc. Registration Statement on Form S-3 SEC File No. 333-277073 Request for Acceleration Ms. Gama: 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-3 (File No. 333-277073) (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 4:00 P.M., eastern time, on April 19, 2024, 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 Justin Platt at (212) 459-7340. Please feel free to direct any questions or comments concerning this request to Justin Platt, Esq. of Goodwin Procter LLP at (212) 459-7340. WINDTREE THERAPEUTICS, INC. By: /s/ Craig E. Fraser Name: Craig E. Fraser Title: President and Chief Executive Officer Cc: Justin Platt, Esq., Goodwin Procter LLP