CORRESP Filing
WINDTREE THERAPEUTICS INC /DE/
Date: April 24, 2025 · CIK: 0000946486 · Accession: 0001437749-25-012985
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-284976
Letter
wint20250424_corresp.htm
Windtree Therapeutics, Inc.
2600 Kelly Road, Suite 100
Warrington, Pennsylvania 18976
April 24, 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
Re:
Windtree Therapeutics, Inc.
Registration Statement on Form S-1
SEC File No. 333-284976
Request for Acceleration
To whom it may concern:
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. 333-284976) (the “ Registration Statement ”) be accelerated so that the Company’s Registration Statement will become effective at 9:00 A.M., eastern time, on April 25, 2025, or as soon thereafter as is practicable, or at such other time thereafter as our counsel, Thompson Hine LLP, may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Thompson Hine LLP, by calling Faith L. Charles at (212) 908-3905.
Please feel free to direct any questions or comments concerning this request to Faith L. Charles of Thompson Hine LLP at (212) 908-3905.
WINDTREE THERAPEUTICS, INC.
By:
/s/ Jed Latkin
Name: Jed Latkin
Title: President and Chief Executive Officer
Cc: Faith L. Charles, Thompson Hine LLP
Show Raw Text
CORRESP 1 filename1.htm wint20250424_corresp.htm Windtree Therapeutics, Inc. 2600 Kelly Road, Suite 100 Warrington, Pennsylvania 18976 April 24, 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 Re: Windtree Therapeutics, Inc. Registration Statement on Form S-1 SEC File No. 333-284976 Request for Acceleration To whom it may concern: 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. 333-284976) (the “ Registration Statement ”) be accelerated so that the Company’s Registration Statement will become effective at 9:00 A.M., eastern time, on April 25, 2025, or as soon thereafter as is practicable, or at such other time thereafter as our counsel, Thompson Hine LLP, may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Thompson Hine LLP, by calling Faith L. Charles at (212) 908-3905. Please feel free to direct any questions or comments concerning this request to Faith L. Charles of Thompson Hine LLP at (212) 908-3905. WINDTREE THERAPEUTICS, INC. By: /s/ Jed Latkin Name: Jed Latkin Title: President and Chief Executive Officer Cc: Faith L. Charles, Thompson Hine LLP