Acceleration Request

July 22, 2021


U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3720

Attention: Jessica Ansart

Re: Acceleration Request for Tempest Therapeutics, Inc.

Registration Statement on Form S-3 (File No. 333-257990)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Tempest Therapeutics, Inc. (the “Company”), hereby requests that the effective date of the Company’s Registration Statement on Form S-3, Registration Number 333-257990 (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 4:00 P.M., Eastern Time or as soon thereafter as practicable, on July 23, 2021, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission.

We would appreciate it if, as soon as the Registration Statement is declared effective, you would so inform Asher Rubin of Sidley Austin LLP at (410) 559-2881.


Very truly yours,


/s/ Stephen Brady

Stephen Brady

Chief Executive Officer




Frank Rahmani, Sidley Austin LLP


Istvan A. Hajdu, Sidley Austin LLP