0001104659-23-130392.txt : 20240201 0001104659-23-130392.hdr.sgml : 20240201 20231229125157 ACCESSION NUMBER: 0001104659-23-130392 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20231229 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Liquidia Corp CENTRAL INDEX KEY: 0001819576 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] ORGANIZATION NAME: 03 Life Sciences IRS NUMBER: 851710962 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 419 DAVIS DRIVE, SUITE 100 CITY: MORRISVILLE STATE: NC ZIP: 27560 BUSINESS PHONE: 919.328.4400 MAIL ADDRESS: STREET 1: 419 DAVIS DRIVE, SUITE 100 CITY: MORRISVILLE STATE: NC ZIP: 27560 CORRESP 1 filename1.htm

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