Tempest Therapeutics, Inc.
2000 Sierra Point Parkway, Suite 400
Brisbane, California, 94005
August 27, 2026
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Alan Campbell
| RE: | Tempest Therapeutics, Inc. (the “Company”) | |
| Registration Statement on Form S-1 (the “Registration Statement”) | ||
| Filed August 21, 2026 | ||
| File No. 333-298498 |
Dear Mr. Campbell:
The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. on August 31, 2026, or as soon thereafter as practicable.
[Signature page follows]
| Very truly yours, | ||
| Tempest Therapeutics, Inc. | ||
| By: | /s/ Matthew Angel | |
| Name: Matthew Angel | ||
| Title: President and Chief Executive Officer | ||