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SEC Comment Letter for Tempest Therapeutics, Inc. (TPST) (CIK 0001544227) (TPST) — Aug 27, 2026

Tempest Therapeutics, Inc. (TPST) (CIK 0001544227)
Date: Aug. 27, 2026 · CIK: 0001544227 · Accession: 0000000000-26-008466

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-298498

Date
August 27, 2026
Author
Division of
Form
UPLOAD
Company
Tempest Therapeutics, Inc. (TPST) (CIK 0001544227)

Letter

Re: Tempest Therapeutics, Inc. Registration Statement on Form S-1 Filed August 21, 2026 File No. 333-298498 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.

August 27, 2026

Matthew Angel Chief Executive Officer and President Tempest Therapeutics, Inc. 2000 Sierra Point Parkway, Suite 400 Brisbane, CA 94005

Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Michael J. Minahan, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
                                                            August 27, 2026

Matthew Angel
Chief Executive Officer and President
Tempest Therapeutics, Inc.
2000 Sierra Point Parkway, Suite 400
Brisbane, CA 94005

        Re: Tempest Therapeutics, Inc.
            Registration Statement on Form S-1
            Filed August 21, 2026
            File No. 333-298498
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:    Michael J. Minahan, Esq.
</TEXT>
</DOCUMENT>