SEC Comment Letter 0000000000-26-003497 to Tempest Therapeutics, Inc. (TPST)
Tempest Therapeutics, Inc.
Date: April 7, 2026 · CIK: 0001544227 · Accession: 0000000000-26-003497
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294843
Letter
April 7, 2026 Matthew Angel Chief Executive Officer Tempest Therapeutics, Inc. 2000 Sierra Point Parkway, Suite 400 Brisbane, CA 94005 Re:Tempest Therapeutics, Inc. Registration Statement on Form S-3 Filed April 2, 2026 File No. 333-294843 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 Alan Campbell at 202-551-4224 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Asa M. Henin
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April 7, 2026
Matthew Angel
Chief Executive Officer
Tempest Therapeutics, Inc.
2000 Sierra Point Parkway, Suite 400
Brisbane, CA 94005
Re:Tempest Therapeutics, Inc.
Registration Statement on Form S-3
Filed April 2, 2026
File No. 333-294843
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 Alan Campbell at 202-551-4224 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Asa M. Henin