Correspondence 0001104659-23-130392 from Liquidia Corp (LQDA) (CIK 0001819576) (LQDA)

Liquidia Corp (LQDA) (CIK 0001819576)
Date: Dec. 29, 2023 · CIK: 0001819576 · Accession: 0001104659-23-130392

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AI Filing Summary & Sentiment

File numbers found in text: 333-276244

Date

December 29, 2023

Author

Form

CORRESP

Company

Liquidia Corp (LQDA) (CIK 0001819576)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences Attention: Jimmy McNamara Re: Liquidia Corp Registration Statement on Form S-3 File No. 333-276244 Filed December 22, 2023, as amended on December 28, 2023

Dear Mr. McNamara:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Liquidia Corporation (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on January 3, 2024, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, DLA Piper LLP (US), request by telephone that such Registration Statement be declared effective.

Please contact Andrew P. Gilbert, of DLA Piper LLP (US), counsel to the Company, at (973) 520-2553, as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter.

Sincerely,
LIQUIDIA CORPORATION

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CORRESP
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Liquidia Corporation

419 Davis Drive, Suite 100

Morrisville, NC 27560

December 29, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

    Attention:
    Jimmy McNamara

    Re:
    Liquidia Corp

    Registration Statement on Form S-3

    File No. 333-276244

    Filed December 22, 2023, as amended on December 28, 2023

Dear Mr. McNamara:

Pursuant to Rule 461 under the Securities Act of
1933, as amended, Liquidia Corporation (the “Company”) hereby requests acceleration of the effective date of the above
referenced Registration Statement to 4:00 p.m., Eastern Time, on January 3, 2024, or as soon thereafter as practicable, or at such other
time as the Company or its outside counsel, DLA Piper LLP (US), request by telephone that such Registration Statement be declared effective.

Please contact Andrew P. Gilbert, of DLA Piper
LLP (US), counsel to the Company, at (973) 520-2553, as soon as the registration statement has been declared effective, or if you have
any other questions or concerns regarding this matter.

    Sincerely,

    LIQUIDIA CORPORATION

    By:
    /s/ Roger Jeffs, Ph.D.

    Name: Roger Jeffs, Ph.D.

    Title:  Chief Executive Officer

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