SEC Comment Letter 0000000000-23-014144 to Liquidia Corp (LQDA) (CIK 0001819576) (LQDA)
Liquidia Corp (LQDA) (CIK 0001819576)
Date: Dec. 28, 2023 · CIK: 0001819576 · Accession: 0000000000-23-014144
AI Filing Summary & Sentiment
File numbers found in text: 333-276244
Letter
United States securities and exchange commission logo December 28, 2023 Russell Schundler General Counsel Liquidia Corp 419 Davis Drive, Suite 100 Morrisville, North Carolina 27560 Re:Liquidia Corp Registration Statement on Form S-3 Filed December 22, 2023 File No. 333-276244 Dear Russell Schundler: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jimmy McNamara at 202-551-7349 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
December 28, 2023
Russell Schundler
General Counsel
Liquidia Corp
419 Davis Drive, Suite 100
Morrisville, North Carolina 27560
Re:Liquidia Corp
Registration Statement on Form S-3
Filed December 22, 2023
File No. 333-276244
Dear Russell Schundler:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Jimmy McNamara at 202-551-7349 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences