United States securities and exchange commission logo

                            July 21, 2021

       Stephen Brady
       Chief Executive Officer
       Tempest Therapeutics, Inc.
       7000 Shoreline Court, Suite 275
       South San Francisco, California, 94080

                                                        Re: Tempest
Therapeutics, Inc.
Statement on Form S-3
                                                            Filed July 16, 2021
                                                            File No. 333-257990

       Dear Mr. Brady:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Jessica
Ansart at (202) 551-4511 with any questions.


                            Division of Corporation Finance

                            Office of Life Sciences
       cc:                                              Asher Rubin