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SEC Comment Letter for Tempest Therapeutics, Inc. (TPST) (CIK 0001544227) (TPST) — Apr 12, 2019

Tempest Therapeutics, Inc. (TPST) (CIK 0001544227)
Date: April 12, 2019 · CIK: 0001544227 · Accession: 0000000000-19-007092

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File numbers found in text: 333-230749

Date
April 12, 2019
Author
Sonia Bednarowski
Form
UPLOAD
Company
Tempest Therapeutics, Inc. (TPST) (CIK 0001544227)

Letter

April 12, 2019 Julia Owens Chief Executive Officer Millendo Therapeutics, Inc. 301 North Main Street, Suite 100 Ann Arbor, MI 48104 Re:Millendo Therapeutics, Inc. Registration Statement on Form S-3 Filed April 5, 2019 File No. 333-230749 Dear Dr. Owens: 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 Sonia Bednarowski at 202-551-3666 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance

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April 12, 2019
Julia Owens
Chief Executive Officer
Millendo Therapeutics, Inc.
301 North Main Street, Suite 100
Ann Arbor, MI 48104
Re:Millendo Therapeutics, Inc.
Registration Statement on Form S-3
Filed April 5, 2019
File No. 333-230749
Dear Dr. Owens:
            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 Sonia Bednarowski at 202-551-3666 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance