Tom (Regina, Sk) on 08/03/2010:

Almost certainly, the key reason it works is the lung surfactant secreted by the epithelial cells is almost solely palmitic acid, which by weight in coconut oil is 9%:

http://www.scientificpsychic.com/fitness/fattyacids1.html

Here is the reference for this:
http://www.lewrockwell.com/miller/miller33.1.html

Saturated fats play many important biologic roles. They are an integral component of cell membranes, which are 50 percent saturated fat. Lung surfactant is composed entirely, when available, of one particular saturated fat, 16-carbon palmitic acid. Properly made with this fat, it prevents asthma and other breathing disorders. For nourishment, heart muscle cells prefer saturated long-chain palmitic and 18-carbon stearic acid over carbohydrates. Saturated fats are required for bone to assimilate calcium effectively. They help the liver clear out fat and provide protection from the adverse effects of alcohol and medications like acetaminophen. Medium-chain saturated fats in butter and coconut oil, 12-carbon lauric acid and 14-carbon myristic acid, play an important role in the immune system.