SEC Comment Letter 0000000000-26-003300 to Tempest Therapeutics, Inc. (TPST)

Tempest Therapeutics, Inc.
Date: April 1, 2026 · CIK: 0001544227 · Accession: 0000000000-26-003300

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File numbers found in text: 333-294740

Date

April 1, 2026

Author

Division of

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Tempest Therapeutics, Inc.

Letter

Re: Tempest Therapeutics, Inc. Registration Statement on Form S-3 Filed March 30, 2026 File No. 333-294740 Dear Matthew Angel:

April 1, 2026

Matthew Angel Chief Executive Officer Tempest Therapeutics, Inc. 200 Sierra Point Parkway, Suite 400 Brisbane, CA 94005

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 Chris Edwards at 202-551-6761 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Asa M. Henin

Show Raw Text

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
                                                           April 1, 2026

Matthew Angel
Chief Executive Officer
Tempest Therapeutics, Inc.
200 Sierra Point Parkway, Suite 400
Brisbane, CA 94005

       Re: Tempest Therapeutics, Inc.
           Registration Statement on Form S-3
           Filed March 30, 2026
           File No. 333-294740
Dear Matthew Angel:

       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 Chris Edwards at 202-551-6761 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Life
Sciences
cc:    Asa M. Henin
</TEXT>
</DOCUMENT>

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