SEC Comment Letter 0000000000-25-003078 to Liquidia Corp (LQDA) (CIK 0001819576) (LQDA)
Liquidia Corp (LQDA) (CIK 0001819576)
Date: March 21, 2025 · CIK: 0001819576 · Accession: 0000000000-25-003078
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-285923
Letter
Re: Liquidia Corp Registration Statement on Form S-3 Filed March 19, 2025 File No. 333-285923 Dear Roger Jeffs:
March 21, 2025
Roger Jeffs Chief Executive Officer Liquidia Corp 419 Davis Drive, Suite 100 Morrisville, NC 27560
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 Jason Drory at 202-551-8342 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Andrew P. Gilbert
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 21, 2025 Roger Jeffs Chief Executive Officer Liquidia Corp 419 Davis Drive, Suite 100 Morrisville, NC 27560 Re: Liquidia Corp Registration Statement on Form S-3 Filed March 19, 2025 File No. 333-285923 Dear Roger Jeffs: 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 Jason Drory at 202-551-8342 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Andrew P. Gilbert </TEXT> </DOCUMENT>