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SEC Comment Letter for Viking Therapeutics, Inc. (VKTX) (CIK 0001607678) (VKTX) — Feb 21, 2017

Viking Therapeutics, Inc. (VKTX) (CIK 0001607678)
Date: Feb. 21, 2017 · CIK: 0001607678 · Accession: 0000000000-17-005906

AI Filing Summary & Sentiment

File numbers found in text: 333-216063

Date
February 21, 2017
Author
/s/ Mary Beth Breslin for
Form
UPLOAD
Company
Viking Therapeutics, Inc. (VKTX) (CIK 0001607678)

Letter

Mail Stop 4546 February 21, 2017 Brian Lian, Ph.D. President and Chief Executive Officer Viking Therapeutics , Inc. 12340 El Camino Real, Suite 250 San Diego, CA 92130

Re: Viking Therapeutics , Inc. Registration Statement on Form S-3 Filed February 14 , 2017 File No. 333-216063

Dear Dr. Lian :

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 Christine Westbrook at (202) 551 -5019 with any questions.

Sincerely,
/s/ Mary Beth Breslin for

Show Raw Text
Mail Stop 4546
February 21, 2017

Brian Lian, Ph.D.
President and Chief Executive Officer
Viking  Therapeutics , Inc.
12340 El Camino Real, Suite 250
San Diego, CA 92130

Re: Viking  Therapeutics , Inc.
  Registration Statement on Form S-3
Filed  February 14 , 2017
  File No.  333-216063

Dear Dr. Lian :

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 Christine Westbrook  at (202) 551 -5019  with any questions.

Sincerely,

 /s/ Mary Beth Breslin for

Suzanne Hayes
Assistant Director
Office of Healthcare and Insurance

cc: Jeffrey T. Hartlin , Esq.
 Paul Hastings  LLP