February
4, 2009
Jeffrey
Reidler, Assistant Director
Division
of Corporation Finance
United
States Securities and Exchange Commission
Mail Stop
6010, 100 F Street, NE
Washington,
D.C. 20549
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Re:
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Discovery
Laboratories, Inc.
Registration Statement on Form S-3 (File No. 333-156237) |
Dear Mr.
Reidler:
Discovery Laboratories, Inc., a
Delaware corporation (the “Company”), hereby requests that the effectiveness of
the Company’s Registration Statement on Form S-3, File No. 333-156237, be
accelerated to 12:30 p.m., February 6, 2009, or as soon thereafter as is
practicable.
In connection with this letter, the
Company acknowledges that:
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Should
the Commission or the staff, acting pursuant to delegated authority,
declare the filing effective, it does not foreclose the Commission from
taking any action with respect to the filing;
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·
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The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and | |
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The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| Very truly yours, | ||||
| Discovery Laboratories, Inc. | ||||
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/s/
Mary B. Templeton
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Mary
B. Templeton, Esq.
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Senior
Vice President,
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| Deputy General Counsel |
Cc: Bryan
Pitko, Division of Corporate Finance, Securities and Exchange
Commission