Windtree Therapeutics, Inc.
2600 Kelly Road, Suite 100
Warrington, PA 18976
December 29, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street NE
Washington, D.C. 20549
Attn: Daniel Crawford
Re: |
Windtree Therapeutics, Inc. Registration Statement on Form S-3 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Windtree Therapeutics, Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-261878) (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 4:01 PM, Eastern Time, on January 3, 2022, or as soon thereafter as is practicable.
Please contact Rachael M. Bushey, Esq. of Troutman Pepper Hamilton Sanders LLP, counsel to the Company, at (215) 981-4331 to provide notice of effectiveness, or if you have any questions or comments concerning this request.
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Very truly yours, | |||
WINDTREE THERAPEUTICS, INC. |
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By: |
/s/ Diane Carman |
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Name: |
Diane Carman |
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Title: |
Senior Vice President and General Counsel |
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