Correspondence 0001193125-25-012246 from Tempest Therapeutics, Inc. (TPST)
Tempest Therapeutics, Inc.
Date: Jan. 24, 2025 · CIK: 0001544227 · Accession: 0001193125-25-012246
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File numbers found in text: 333-280918
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CORRESP 1 filename1.htm CORRESP TEMPEST THERAPEUTICS, INC. 2000 Sierra Point Parkway, Suite 400 Brisbane, California, 94005 (415) 798-8589 January 24, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Gary Guttenberg RE: Tempest Therapeutics, Inc. Registration Statement on Form S-3 File No. 333-280918 Acceleration Request Requested Date: January 27, 2025 Requested Time: 4:00 p.m., Eastern time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Exchange Act of 1933, as amended, the undersigned registrant hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-280918), as amended by the Pre-Effective Amendment No. 1 to Form S-3 (together, the “Registration Statement”) to become effective at 4:00 p.m. Eastern time on January 27, 2025, or as soon thereafter as is practicable. Once the Registration Statement has been declared effective, please orally confirm that event with Jaime Chase of Cooley LLP, counsel to the registrant, at (202) 728 7096. [Signature page follows] Sincerely, TEMPEST THERAPEUTICS, INC. By: /s/ Stephen Brady Stephen Brady Chief Executive Officer cc: Laura Berezin, Cooley LLP Jaime Chase, Cooley LLP