SEC Company Response from Viking Therapeutics, Inc. (VKTX) (CIK 0001607678) (VKTX) — Apr 22, 2015
Viking Therapeutics, Inc. (VKTX) (CIK 0001607678)
Date: April 22, 2015 · CIK: 0001607678 · Accession: 0001193125-15-142219
AI Filing Summary & Sentiment
File numbers found in text: 333-197182
Letter
Acceleration Request
11119 North Torrey Pines Road, Suite 50
San Diego, CA 92037
April 22, 2015
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jeffrey Riedler, Assistant Director
Re:
Viking Therapeutics, Inc.
Registration Statement on Form S-1
Registration No. 333-197182
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Viking Therapeutics, Inc. (the “Registrant”) hereby respectfully requests that the effectiveness of the Registration Statement on Form S-1 (File No. 333-197182) of the Registrant (as amended, the “Registration Statement”) be accelerated so that it will be declared effective at 4:30 p.m., Eastern Time, on April 28, 2015 or as soon thereafter as may be practicable.
The Registrant hereby confirms that it is aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed offering of the securities specified in the Registration Statement. The Registrant hereby acknowledges that:
•
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
•
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
•
the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
The undersigned respectfully requests that it be notified of the effectiveness of the Registration Statement by telephone call to our counsel, Paul Hastings LLP, by calling Jeffrey T. Hartlin at (650) 320-1804. The Company hereby authorizes Mr. Hartlin to orally modify or withdraw this request for acceleration.
Please also provide a copy of the Commission’s order declaring the Registration Statement effective to Mr. Hartlin via email to jeffhartlin@paulhastings.com or facsimile to (650) 320-1904 and via mail c/o Paul Hastings LLP, 1117 S. California Avenue, Palo Alto, CA 94304.
Sincerely,
VIKING THERAPEUTICS, INC.
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CORRESP 1 filename1.htm Acceleration Request 11119 North Torrey Pines Road, Suite 50 San Diego, CA 92037 April 22, 2015 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Jeffrey Riedler, Assistant Director Re: Viking Therapeutics, Inc. Registration Statement on Form S-1 Registration No. 333-197182 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Viking Therapeutics, Inc. (the “Registrant”) hereby respectfully requests that the effectiveness of the Registration Statement on Form S-1 (File No. 333-197182) of the Registrant (as amended, the “Registration Statement”) be accelerated so that it will be declared effective at 4:30 p.m., Eastern Time, on April 28, 2015 or as soon thereafter as may be practicable. The Registrant hereby confirms that it is aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed offering of the securities specified in the Registration Statement. The Registrant hereby acknowledges that: • should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; • the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and • the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. The undersigned respectfully requests that it be notified of the effectiveness of the Registration Statement by telephone call to our counsel, Paul Hastings LLP, by calling Jeffrey T. Hartlin at (650) 320-1804. The Company hereby authorizes Mr. Hartlin to orally modify or withdraw this request for acceleration. Please also provide a copy of the Commission’s order declaring the Registration Statement effective to Mr. Hartlin via email to jeffhartlin@paulhastings.com or facsimile to (650) 320-1904 and via mail c/o Paul Hastings LLP, 1117 S. California Avenue, Palo Alto, CA 94304. Sincerely, VIKING THERAPEUTICS, INC. By: /s/ Brian Lian, Ph.D. Brian Lian, Ph.D President and Chief Executive Officer cc: Jeffrey T. Hartlin, Esq. (Paul Hastings LLP)