CORRESP Filing
WINDTREE THERAPEUTICS INC /DE/
Date: July 10, 2025 · CIK: 0000946486 · Accession: 0001437749-25-022541
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-287358
Letter
wint20250710_corresp.htm
Windtree Therapeutics Inc.
2600 Kelly Road, Suite 100
Warrington, Pennsylvania 18976
July 10, 2025
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549-3561
Re:
Windtree Therapeutics Inc.
Registration Statement on Form S-1 (the “ Registration Statement ” )
Filed July 10, 2025
File No. 333-287358
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Windtree Therapeutics Inc. (the “ Company ”) hereby requests acceleration of the effectiveness date of the above referenced Registration Statement, so that it will become effective at 9:30 a.m., Eastern Time, on July 11, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Thompson Hine LLP, request by telephone that such Registration Statement be declared effective.
Please contact Faith L. Charles of Thompson Hine LLP, outside counsel to the Company, at (212) 908-3905, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Sincerely,
WINDTREE THERAPEUTICS INC.
Show Raw Text
CORRESP 1 filename1.htm wint20250710_corresp.htm Windtree Therapeutics Inc. 2600 Kelly Road, Suite 100 Warrington, Pennsylvania 18976 July 10, 2025 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549-3561 Re: Windtree Therapeutics Inc. Registration Statement on Form S-1 (the “ Registration Statement ” ) Filed July 10, 2025 File No. 333-287358 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Windtree Therapeutics Inc. (the “ Company ”) hereby requests acceleration of the effectiveness date of the above referenced Registration Statement, so that it will become effective at 9:30 a.m., Eastern Time, on July 11, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Thompson Hine LLP, request by telephone that such Registration Statement be declared effective. Please contact Faith L. Charles of Thompson Hine LLP, outside counsel to the Company, at (212) 908-3905, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter. Sincerely, WINDTREE THERAPEUTICS INC. /s/ Jed Latkin Jed Latkin Chief Executive Officer cc: Faith L. Charles (Thompson Hine LLP)