Correspondence 0001193125-26-146348 from Tempest Therapeutics, Inc. (TPST)
Tempest Therapeutics, Inc.
Date: April 8, 2026 · CIK: 0001544227 · Accession: 0001193125-26-146348
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294843
Letter
TEMPEST THERAPEUTICS, INC.
2000 Sierra Point Parkway, Suite 400
Brisbane, California
April 8, 2026
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Mr. Alan Campbell
Re: Tempest Therapeutics, Inc.
Registration Statement on Form S-3 (File No. 333-294843)
Request for Acceleration of Effective Date
Mr. Campbell:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-294843) (the “Registration Statement”) to become effective on April 9, 2026 at 4:00 p.m. Eastern Time, or as soon thereafter as is practicable, or at such other time as the Registrant or its legal counsel, Cooley LLP, may request by telephone to the staff of the Commission.
Once the Registration Statement has been declared effective, please confirm that event with Jaime L. Chase of Cooley LLP at (202) 728-7096 or Asa M. Henin of Cooley LLP at (858) 550-6104.
Very truly yours,
Tempest Therapeutics, Inc.
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CORRESP 1 filename1.htm CORRESP TEMPEST THERAPEUTICS, INC. 2000 Sierra Point Parkway, Suite 400 Brisbane, California April 8, 2026 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Mr. Alan Campbell Re: Tempest Therapeutics, Inc. Registration Statement on Form S-3 (File No. 333-294843) Request for Acceleration of Effective Date Mr. Campbell: In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-294843) (the “Registration Statement”) to become effective on April 9, 2026 at 4:00 p.m. Eastern Time, or as soon thereafter as is practicable, or at such other time as the Registrant or its legal counsel, Cooley LLP, may request by telephone to the staff of the Commission. Once the Registration Statement has been declared effective, please confirm that event with Jaime L. Chase of Cooley LLP at (202) 728-7096 or Asa M. Henin of Cooley LLP at (858) 550-6104. Very truly yours, Tempest Therapeutics, Inc. By: /s/ Nicholas Maestas Nicholas Maestas Chief Financial Officer cc: Matthew Angel, Tempest Therapeutics, Inc. Jaime L. Chase, Cooley LLP Asa M. Henin, Cooley LLP