# EDGAR Filing Document

**Accession Number:** 0000946486
**File Stem:** 0001437749-25-022541
**Filing Date:** 2025-7
**Character Count:** 2694
**Document Hash:** 6850fa034dd2dc05b75232033b9a3192
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001437749-25-022541.hdr.sgml**: 20250808

**ACCESSION NUMBER**: 0001437749-25-022541

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250710

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WINDTREE THERAPEUTICS INC /DE/
- **CENTRAL INDEX KEY:** 0000946486
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 943171943
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2600 KELLY ROAD
- **STREET 2:** SUITE 100
- **CITY:** WARRINGTON
- **STATE:** PA
- **ZIP:** 18976
- **BUSINESS PHONE:** 2154889300

**MAIL ADDRESS:**
- **STREET 1:** 2600 KELLY ROAD
- **STREET 2:** SUITE 100
- **CITY:** WARRINGTON
- **STATE:** PA
- **ZIP:** 18976

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DISCOVERY LABORATORIES INC /DE/
- **DATE OF NAME CHANGE:** 19971201

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ANSAN PHARMACEUTICALS INC
- **DATE OF NAME CHANGE:** 19961121

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ANSAN INC
- **DATE OF NAME CHANGE:** 19950609

**Windtree Therapeutics Inc.**

**2600 Kelly Road, Suite 100**

**Warrington, Pennsylvania 18976**

July 10, 2025

**<u>VIA EDGAR</u>**

Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549-3561

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| | |
|:---|:---|
| **Re:** | **Windtree Therapeutics Inc.**  |
|  | **Registration Statement on Form S-1 (the** "**Registration Statement**"**)**  |
|  | **Filed July 10, 2025** |
|  | **File No. 333-287358** |

---

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Windtree Therapeutics Inc. (the "<u>Company</u>") hereby requests acceleration of the effectiveness date of the above referenced Registration Statement, so that it will become effective at 9:30 a.m., Eastern Time, on July 11, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Thompson Hine LLP, request by telephone that such Registration Statement be declared effective.

Please contact Faith L. Charles of Thompson Hine LLP, outside counsel to the Company, at (212) 908-3905, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

---

| |
|:---|
| Sincerely, |
| WINDTREE THERAPEUTICS INC. |
| */s/ Jed Latkin* |
| Jed Latkin |
| Chief Executive Officer |

---

cc: Faith L. Charles (Thompson Hine LLP) <br>