August 27, 2026

Matthew Angel
Chief Executive Officer and President
Tempest Therapeutics, Inc.
2000 Sierra Point Parkway, Suite 400
Brisbane, CA 94005

        Re: Tempest Therapeutics, Inc.
            Registration Statement on Form S-1
            Filed August 21, 2026
            File No. 333-298498
Dear Matthew Angel:
       This is to advise you that we have not reviewed and will not review your
registration
statement.
       Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you that
the company and its management are responsible for the accuracy and adequacy of
their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.
       Please contact Alan Campbell at 202-551-4224 with any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Life
Sciences
cc:    Michael J. Minahan, Esq.