Correspondence 0001437749-24-027970 from WINDTREE THERAPEUTICS INC /DE/ (WINT)
WINDTREE THERAPEUTICS INC /DE/
Date: Aug. 28, 2024 · CIK: 0000946486 · Accession: 0001437749-24-027970
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-281755
Letter
wint20240828_corresp.htm
Windtree Therapeutics, Inc.
2600 Kelly Road, Suite 100
Warrington, Pennsylvania 18976
August 28, 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: Daniel Crawford
Re:
Windtree Therapeutics, Inc.
Registration Statement on Form S-1
SEC File No. 333-281755
Request for Acceleration
Mr. Crawford:
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. 333-281755) (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 8:00 A.M., eastern time, on September 3, 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
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CORRESP 1 filename1.htm wint20240828_corresp.htm Windtree Therapeutics, Inc. 2600 Kelly Road, Suite 100 Warrington, Pennsylvania 18976 August 28, 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: Daniel Crawford Re: Windtree Therapeutics, Inc. Registration Statement on Form S-1 SEC File No. 333-281755 Request for Acceleration Mr. Crawford: 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. 333-281755) (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 8:00 A.M., eastern time, on September 3, 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