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SEC Company Response from Viking Therapeutics, Inc. (VKTX) (CIK 0001607678) (VKTX) — Mar 25, 2016

Viking Therapeutics, Inc. (VKTX) (CIK 0001607678)
Date: March 25, 2016 · CIK: 0001607678 · Accession: 0001193125-16-518276

AI Filing Summary & Sentiment

File numbers found in text: 333-208182

Date
March 25, 2016
Author
/s/ Jeffrey T. Hartlin
Form
CORRESP
Company
Viking Therapeutics, Inc. (VKTX) (CIK 0001607678)

Letter

1(650) 320-1804

jeffhartlin@paulhastings.com

79891.00003

March 25, 2016

VIA EDGAR AND OVERNIGHT DELIVERY

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Mail Stop 4720

Washington, DC 20549

Attention:

Suzanne Hayes, Assistant Director, Office of Healthcare and Insurance

Alla Berenshteyn

Amy Reischauer

Re:

Viking Therapeutics, Inc.

Registration Statement on Form S-1 – Amendment No. 2

Filed March 25, 2016

File No. 333-208182

Ladies and Gentlemen:

On behalf of Viking Therapeutics, Inc., a Delaware corporation (the “Company”), we submit this letter to the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) to inform you that the Company filed Amendment No. 2 (“Amendment No. 2”) to its Registration Statement on Form S-1 (File No. 333-208182) (the “Registration Statement”) on March 25, 2016. For the convenience of the Staff, we are providing by overnight delivery a courtesy package that includes: (1) three copies of Amendment No. 2 as filed with the Commission, marked to show the changes from Amendment No. 1 to the Registration Statement as filed with the Commission on March 8, 2016, and (2) one copy of the exhibit filed with Amendment No. 2.

*****

Please direct your questions or comments regarding the response or Amendment No. 2 to the undersigned at (650) 320-1804; jeffhartlin@paulhastings.com.

Thank you for your assistance.

Very truly yours,
/s/ Jeffrey T. Hartlin

Show Raw Text
CORRESP
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filename1.htm

CORRESP

 1(650) 320-1804

jeffhartlin@paulhastings.com

79891.00003

March 25, 2016

 VIA EDGAR AND OVERNIGHT DELIVERY

 U.S. Securities and Exchange Commission

 Division
of Corporation Finance

 100 F Street, N.E.

 Mail Stop 4720

 Washington, DC 20549

Attention:

Suzanne Hayes, Assistant Director, Office of Healthcare and Insurance

Alla Berenshteyn

Amy Reischauer

Re:

Viking Therapeutics, Inc.

Registration Statement on Form S-1 – Amendment No. 2

Filed March 25, 2016

File No. 333-208182

 Ladies and Gentlemen:

 On
behalf of Viking Therapeutics, Inc., a Delaware corporation (the “Company”), we submit this letter to the staff (the “Staff”) of the Securities and Exchange Commission (the
“Commission”) to inform you that the Company filed Amendment No. 2 (“Amendment No. 2”) to its Registration Statement on Form S-1 (File No. 333-208182) (the
“Registration Statement”) on March 25, 2016. For the convenience of the Staff, we are providing by overnight delivery a courtesy package that includes: (1) three copies of Amendment No. 2 as filed with the
Commission, marked to show the changes from Amendment No. 1 to the Registration Statement as filed with the Commission on March 8, 2016, and (2) one copy of the exhibit filed with Amendment No. 2.

*****

 Please direct your questions or comments
regarding the response or Amendment No. 2 to the undersigned at (650) 320-1804; jeffhartlin@paulhastings.com.

 Thank you for your assistance.

 Very truly yours,

 /s/ Jeffrey T. Hartlin

Jeffrey T. Hartlin

 of PAUL HASTINGS LLP

cc:

 Brian Lian, Ph.D., Viking Therapeutics, Inc.