Correspondence 0001193125-26-294492 from Tempest Therapeutics, Inc. (TPST)
Tempest Therapeutics, Inc.
Date: July 2, 2026 · CIK: 0001544227 · Accession: 0001193125-26-294492
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File numbers found in text: 333-297061
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CORRESP 1 filename1.htm CORRESP Tempest Therapeutics, Inc. 2000 Sierra Point Parkway, Suite 400 Brisbane, California, 94005 July 2, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attention: Daniel Crawford RE: Tempest Therapeutics, Inc. (the “Company”) Registration Statement on Form S-3 (the “Registration Statement”) Filed June 26, 2026 File No. 333-297061 Dear Mr. Crawford: The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. on July 7, 2026, or as soon thereafter as practicable. [Signature page follows] Very truly yours, Tempest Therapeutics, Inc. By: /s/ Matthew Angel Name: Matthew Angel Title: President and Chief Executive Officer