<SEC-DOCUMENT>9999999997-21-000963-index.html : 20210413
<SEC-HEADER>9999999997-21-000963.hdr.sgml : 20210413
<ACCEPTANCE-DATETIME>20210301144625
ACCESSION NUMBER:		9999999997-21-000963
CONFORMED SUBMISSION TYPE:	SEC STAFF LETTER
CATEGORY:             	REDACTED EXHIBIT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210316
ACTION DATE:               	20210316
RECEIVED DATE:           	20210301

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WINDTREE THERAPEUTICS INC /DE/
		CENTRAL INDEX KEY:			0000946486
		STANDARD INDUSTRIAL CLASSIFICATION:	BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
		IRS NUMBER:				943171943
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SEC STAFF LETTER

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>REDACTED EXHIBIT
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
Document 1 - file: filename1.pdf

</DOCUMENT>
</SEC-DOCUMENT>