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 Companys Registration Statement on Form S-3, Registration Number 333-257990 (the Registration Statement) be accelerated so that the Companys 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,
Chief Executive Officer
Frank Rahmani, Sidley Austin LLP
Istvan A. Hajdu, Sidley Austin LLP