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
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File numbers found in text: 333-216063
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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