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                 September 10, 2021

       Damian deGoa
       Chief Executive Officer
       Liquidia Corp
       419 Davis Drive, Suite 100
       Morrisville, North Carolina 27560

                                                        Re: Liquidia Corp
                                                            Registration
Statement on Form S-3
                                                            Filed September 2,
2021
                                                            File No. 333-259265

       Dear Mr. deGoa:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

              Please contact Michael Davis at 202-551-4385 or Joe McCann at
202-551-6262 with any
       questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Life Sciences
       cc:                                              Andrew P. Gilbert