SEC Company Response from Tempest Therapeutics, Inc. (TPST) (CIK 0001544227) (TPST) — Aug 27, 2026
Tempest Therapeutics, Inc. (TPST) (CIK 0001544227)
Date: Aug. 27, 2026 · CIK: 0001544227 · Accession: 0001193125-26-371259
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File numbers found in text: 333-298498
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CORRESP 1 filename1.htm CORRESP Tempest Therapeutics, Inc. 2000 Sierra Point Parkway, Suite 400 Brisbane, California, 94005 August 27, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attention: Alan Campbell RE: Tempest Therapeutics, Inc. (the “Company”) Registration Statement on Form S-1 (the “Registration Statement”) Filed August 21, 2026 File No. 333-298498 Dear Mr. Campbell: 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 August 31, 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