DISCOVERY LABORATORIES, INC.
2600 Kelly Rd, Suite 100
Warrington, PA 18976
P - 215.488.9443
F - 215.488.9557
www.discoverylabs.com
February 10, 2014
Christina M. De Rosa
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | Discovery Laboratories, Inc. |
Registration Statement on Form S-3 |
Filed January 22, 2014 (File No. 333-193490) |
Dear Ms. De Rosa:
Pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, Discovery Laboratories, Inc., a Delaware corporation (the “Company”), hereby requests that the effectiveness of the Company’s Registration Statement on Form S-3, File No. 333-193490, be accelerated to 4:30 p.m. (New York time), February 12, 2014, or as soon thereafter as is practicable.
Very truly yours,
DISCOVERY LABORATORIES, INC.
/s/ Mary B. Templeton | |
Mary B. Templeton | |
Senior Vice President, General Counsel and Corporate Secretary |
Cc: Ira L. Kotel