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 April 22, 2025

Thierry Chauche
Principal Financial and Accounting Officer
Sagimet Biosciences Inc.
155 Bovet Road, Suite 303
San Mateo, California 94402

 Re: Sagimet Biosciences Inc.
 Form 10-K for Fiscal Year Ended December 31, 2024
 File No. 001-41742
Dear Thierry Chauche:

 We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment.

 Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments.

Form 10-K for Fiscal Year Ended December 31, 2024
Item 7. Management's Discussion and Analysis of Financial Condition and Results
of
Operations
Results of operations
Research and development, page 117

1. Please provide quantitative disclosures, to be included in future
filings, for the type of
 research and development expenses incurred (i.e. by nature or type of
expense) for
 each period presented, which should reconcile to total research and
development
 expense. In addition, revise to disclose the extent to which you track
certain of your
 research and development costs on a project basis and, if applicable,
disclose the
 amounts tracked for each project, where material.
 In closing, 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.
 April 22, 2025
Page 2

 Please contact Vanessa Robertson at 202-551-3649 or Tracie Mariner at
202-551-
3744 with any questions.

 Sincerely,

 Division of Corporation
Finance
 Office of Life Sciences
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