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
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File numbers found in text: 333-208182
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CORRESP 1 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.