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CORRESP
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CORRESP

 April 1, 2016

VIA EDGAR

 United States Securities and Exchange
Commission

 Division of Corporation Finance

 100 F Street,
N.E.

 Washington, D.C. 20549

Re:
Viking Therapeutics, Inc.

 Registration Statement on Form S-1

Registration No. 333-208182

 Ladies
and Gentlemen:

 Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933,
as amended, Maxim Group LLC, as representative of several underwriters, hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4:30 p.m., Washington D.C. time, on
April 5, 2016, or as soon thereafter as practicable.

 The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the
Securities Act of 1933:

(i)
Date of preliminary prospectus: March 25, 2016;

(ii)
Dates of distribution: March 28, 2016 – March 31, 2016;

(iii)
Number of prospective underwriters to whom the preliminary prospectus was furnished: 10;

(iv)
Number of prospectuses so distributed: electronic 273, print 8.

(i)
Date of preliminary prospectus: April 1, 2016;

(ii)
Dates of distribution: April 1, 2016;

(iii)
Number of prospective underwriters to whom the preliminary prospectus was furnished: 10;

(iv)
Number of prospectuses so distributed: electronic 343, print 8.

 The undersigned confirms that it has complied
with and will continue to comply with, and it has been informed or will be informed by participating dealers that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in
connection with the above-referenced issue.

 [Signature Page Follows]

MAXIM GROUP, LLC

By:

 /s/ Clifford A. Teller

Name:

Clifford A. Teller

Its:

Executive Managing Director

Head of Investment Banking