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1(650) 320-1804

jeffhartlin@paulhastings.com

79891.00003

April 4, 2016

VIA EDGAR AND OVERNIGHT DELIVERY

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Mail Stop 4720

Washington, DC 20549

 

Attention:    Suzanne Hayes, Assistant Director, Office of Healthcare and Insurance
   Alla Berenshteyn
   Amy Reischauer

 

  Re: Viking Therapeutics, Inc.

Registration Statement on Form S-1 – Amendment No. 4

Filed April 4, 2016

File No. 333-208182

Ladies and Gentlemen:

On behalf of Viking Therapeutics, Inc., a Delaware corporation (the “Company”), we submit this letter to the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) to inform you that the Company filed Amendment No. 4 (“Amendment No. 4”) to its Registration Statement on Form S-1 (File No. 333-208182) (the “Registration Statement”) on April 4, 2016. For the convenience of the Staff, we are providing by overnight delivery a courtesy package that includes: (1) three copies of Amendment No. 4 as filed with the Commission, marked to show the changes from Amendment No. 3 to the Registration Statement as filed with the Commission on April 1, 2016, and (2) one copy of the exhibits filed with Amendment No. 4.

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Please direct your questions or comments regarding the response or Amendment No. 4 to the undersigned at (650) 320-1804; jeffhartlin@paulhastings.com.

Thank you for your assistance.

Very truly yours,

/s/ Jeffrey T. Hartlin

Jeffrey T. Hartlin

of PAUL HASTINGS LLP

 

  cc: Brian Lian, Ph.D., Viking Therapeutics, Inc.

 

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