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SEC Comment Letter 0000000000-24-008307 to Tempest Therapeutics, Inc. (TPST)

Tempest Therapeutics, Inc.
Date: July 23, 2024 · CIK: 0001544227 · Accession: 0000000000-24-008307

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File numbers found in text: 333-280918

Date
July 23, 2024
Author
Stephen Brady
Form
UPLOAD
Company
Tempest Therapeutics, Inc.

Letter

July 23, 2024 Stephen Brady Chief Executive Officer Tempest Therapeutics, Inc. 2000 Sierra Point Parkway, Suite 400 Brisbane, California, 94005 Re:Tempest Therapeutics, Inc. Registration Statement on Form S-3 Filed July 19, 2024 File No. 333-280918 Dear Stephen Brady: 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 Joshua Gorsky at 202-551-7836 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Jaime Chase

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July 23, 2024
Stephen Brady
Chief Executive Officer
Tempest Therapeutics, Inc.
2000 Sierra Point Parkway, Suite 400
Brisbane, California, 94005
Re:Tempest Therapeutics, Inc.
Registration Statement on Form S-3
Filed July 19, 2024
File No. 333-280918
Dear Stephen Brady:
            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 Joshua Gorsky at 202-551-7836 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Jaime Chase