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Correspondence 0001193125-26-131825 from Aardvark Therapeutics, Inc. (AARD)

Aardvark Therapeutics, Inc.
Date: March 30, 2026 · CIK: 0001774857 · Accession: 0001193125-26-131825

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File numbers found in text: 333-294537

Date
March 30, 2026
Author
Nelson Sun
Form
CORRESP
Company
Aardvark Therapeutics, Inc.

Letter

Aardvark Therapeutics, Inc. 4370 La Jolla Village Drive, Suite 1050 San Diego, CA 92122 March 30, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549-0406 Attention: Chris Edwards Re: Aardvark Therapeutics, Inc. Registration Statement on Form S-3 Filed March 23, 2026 File No. 333-294537 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Aardvark Therapeutics, Inc. (the “ Company ”) hereby respectfully requests that the effectiveness of the Registration Statement on Form S-3 (File No. 333-294537) of the Company, filed with the Securities and Exchange Commission on March 23, 2026 (the “ Registration Statement ”), be accelerated so that the Registration Statement shall become effective at 4:00 p.m., Eastern Time, on April 3, 2026 or as soon as possible thereafter. The Company 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. It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Samantha H. Eldredge of Paul Hastings LLP, by telephone at (650) 320-1838 or by email at samanthaeldredge@paulhastings.com. The Company hereby authorizes Ms. Eldredge to orally modify or withdraw this request for acceleration. Sincerely, AARDVARK THERAPEUTICS, INC. By: /s/ Nelson Sun Name: Nelson Sun Title: Chief Financial Officer cc: Samantha H. Eldredge, Esq. (Paul Hastings LLP)

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CORRESP
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 CORRESP

 Aardvark Therapeutics, Inc. 4370 La Jolla Village Drive, Suite 1050 San Diego, CA 92122 March 30, 2026 VIA EDGAR   United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549-0406 Attention: Chris Edwards   Re: Aardvark Therapeutics, Inc. Registration Statement on Form S-3 Filed March 23, 2026 File No. 333-294537   Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Aardvark Therapeutics, Inc. (the “ Company ”) hereby respectfully requests that the effectiveness of the Registration Statement on Form S-3 (File No. 333-294537) of the Company, filed with the Securities and Exchange Commission on March 23, 2026 (the “ Registration Statement ”), be accelerated so that the Registration Statement shall become effective at 4:00 p.m., Eastern Time, on April 3, 2026 or as soon as possible thereafter. The Company 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. It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Samantha H. Eldredge of Paul Hastings LLP, by telephone at (650) 320-1838 or by email at samanthaeldredge@paulhastings.com. The Company hereby authorizes Ms. Eldredge to orally modify or withdraw this request for acceleration.   Sincerely,   AARDVARK THERAPEUTICS, INC.     By: /s/ Nelson Sun Name: Nelson Sun Title: Chief Financial Officer   cc: Samantha H. Eldredge, Esq. (Paul Hastings LLP)