SEC Comment Letter 0000000000-24-007494 to Liquidia Corp (LQDA) (CIK 0001819576) (LQDA)
Liquidia Corp (LQDA) (CIK 0001819576)
Date: July 1, 2024 · CIK: 0001819576 · Accession: 0000000000-24-007494
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File numbers found in text: 333-280540
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July 1, 2024
Roger A. Jeffs, Ph.D.
Chief Executive Officer
Liquidia Corporation
419 Davis Drive, Suite 100
Morrisville, North Carolina 27560
Re:Liquidia Corporation
Registration Statement on Form S-3
Filed June 27, 2024
File No. 333-280540
Dear Roger A. Jeffs Ph.D.:
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 Alan Campbell at 202-551-4224 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Emilio Ragosa, Esq.