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 March 31, 2025

Greg Zante
Chief Financial Officer
Viking Therapeutics, Inc.
9920 Pacific Heights Blvd, Suite 350
San Diego, California 92121

 Re: Viking Therapeutics, Inc.
 Form 10-K for Fiscal Year Ended December 31, 2024
 File No. 001-37355
Dear Greg Zante:

 We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

 Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments.

Form 10-K for Fiscal Year Ended December 31, 2024
Item 7. Management's Discussion and Analysis of Financial Condition and Results
of
Operations
Research and Development Expenses, page 65

1. We note from the disclosures on page 5 that you have four programs in
various stages
 of development. Please provide disclosures to be included in future
filings that
 disclose the costs incurred during each period presented for each of
your key research
 and development programs separately. If you do not track your research
and
 development costs by program, revise to disclose that fact and explain
why you do not
 maintain and evaluate research and development costs by program. For
amounts that
 are not tracked by program, provide a break down by nature or type of
research and
 development expenses incurred which should reconcile to total research
and
 development expense on the Statements of Operations.
 March 31, 2025
Page 2

General and Administrative Expenses, page 66

2. We note your discussion of the changes in general and administrative
expenses cites
 multiple factors without any quantification of the individual factors.
Please provide
 disclosures to be included in future filings to quantify the impact of
each material
 contributing factor and explain the reasons driving these changes. Refer
to Item 303
 (a) to (c) of Regulation S-K for guidance.
 In closing, 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 Eric Atallah at 202-551-3663 or Kevin Kuhar at
202-551-3662 with
any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Life
Sciences
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