<SEC-DOCUMENT>0001437749-23-015854-index.html : 20230628
<SEC-HEADER>0001437749-23-015854.hdr.sgml : 20230628
<ACCEPTANCE-DATETIME>20230525161847
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001437749-23-015854
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230525

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:		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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
</SEC-DOCUMENT>