Liquidia Corporation
419 Davis Drive, Suite 100
Morrisville, NC 27560


September 10, 2021




United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549


Attention: Michael Davis
  Joe McCann


  Re: Liquidia Corp
    Registration Statement on Form S-3
    File No. 333-259265


Ladies and Gentlemen:


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 September 14, 2021, 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) 520-2550, as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter.


  /s/ Damian deGoa
  Damian deGoa
Chief Executive Officer