<SEC-DOCUMENT>0001140361-25-044958.txt : 20251209
<SEC-HEADER>0001140361-25-044958.hdr.sgml : 20251209
<ACCEPTANCE-DATETIME>20251209093647
ACCESSION NUMBER:		0001140361-25-044958
CONFORMED SUBMISSION TYPE:	S-8 POS
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20251209
DATE AS OF CHANGE:		20251209
EFFECTIVENESS DATE:		20251209

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Akero Therapeutics, Inc.
		CENTRAL INDEX KEY:			0001744659
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		ORGANIZATION NAME:           	03 Life Sciences
		EIN:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8 POS
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-237220
		FILM NUMBER:		251557811

	BUSINESS ADDRESS:	
		STREET 1:		601 GATEWAY BOULEVARD, SUITE 350
		CITY:			SOUTH SAN FRANCISCO
		STATE:			CA
		ZIP:			94080
		BUSINESS PHONE:		650-487-6488

	MAIL ADDRESS:	
		STREET 1:		601 GATEWAY BOULEVARD, SUITE 350
		CITY:			SOUTH SAN FRANCISCO
		STATE:			CA
		ZIP:			94080
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8 POS
<SEQUENCE>1
<FILENAME>ef20060809_s8pos.htm
<DESCRIPTION>S-8 POS
<TEXT>
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  <div style="text-align: center; color: #000000; font-family: 'Times New Roman', serif; font-size: 10pt; font-weight: bold;">As filed with the Securities and Exchange Commission on December 9, 2025</div>
  <div style="text-align: center; color: rgb(0, 0, 0); font-size: 14pt; font-weight: bold;"><font style="font-size: 10pt;"><br>
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      <div style="text-align: right; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">Registration No. 333-232234</div>
      <div style="text-align: right; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">Registration No. 333-237220</div>
      <div style="text-align: right; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">Registration No. 333-254454</div>
      <div style="text-align: right; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">Registration No. 333-263194</div>
      <div style="text-align: right; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">Registration No. 333-270662</div>
      <div style="text-align: right; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">Registration No. 333-277531</div>
      <div style="text-align: right; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">Registration No. 333-285416</div>
    </div>
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  <div style="text-align: center; color: rgb(0, 0, 0); font-size: 14pt; font-weight: bold;"> <font style="font-size: 10pt;"><br>
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  <font style="font-weight: bold;"> </font> <font style="font-size: 10pt;"> </font>
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      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 14pt; font-weight: bold;">UNITED STATES</div>
      <font style="font-size: 14pt;"> </font>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 14pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 12pt; font-weight: bold;">Washington, D.C. 20549</div>
      <div style="font-size: 10pt;">
        <hr noshade="noshade" align="center" style="height: 2px; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0); text-align: center; margin-left: auto; margin-right: auto; border: medium none;"></div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">POST-EFFECTIVE AMENDMENT NO. 1</div>
      <div><font style="font-size: 10pt; color: rgb(0, 0, 0);"> </font><font style="font-size: 10pt;"><br>
        </font></div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">TO</div>
      <div><font style="font-size: 10pt; color: rgb(0, 0, 0);"> </font><font style="font-size: 10pt;"><br>
        </font></div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">FORM S-8 REGISTRATION STATEMENT NO. 333-232234</div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">FORM S-8 REGISTRATION STATEMENT NO. 333-237220</div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">FORM S-8 REGISTRATION STATEMENT NO. 333-254454</div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">FORM S-8 REGISTRATION STATEMENT NO. 333-263194</div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">FORM S-8 REGISTRATION STATEMENT NO. 333-270662</div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">FORM S-8 REGISTRATION STATEMENT NO. 333-277531</div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">FORM S-8 REGISTRATION STATEMENT NO. 333-285416</div>
      <div style="font-size: 10pt;"><br>
      </div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-style: italic; font-weight: bold;">UNDER</div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-style: italic; font-weight: bold;">THE SECURITIES ACT OF 1933</div>
      <div style="font-size: 10pt;">
        <hr noshade="noshade" align="center" style="height: 2px; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0); text-align: center; margin-left: auto; margin-right: auto; border: medium none;"></div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 24pt; font-weight: bold;">AKERO THERAPEUTICS, INC.</div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">(Exact name of registrant as specified in its charter)</div>
      <div style="font-size: 10pt;">
        <hr noshade="noshade" align="center" style="height: 2px; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0); text-align: center; margin-left: auto; margin-right: auto; border: medium none;"></div>
      <div><font style="font-size: 10pt; color: rgb(0, 0, 0);"> </font><font style="font-size: 10pt;"><br>
        </font></div>
      <table cellspacing="0" cellpadding="0" border="0" id="z537f920d6e714d1aae374a911891adfe" style="font-family: 'Times New Roman'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);">

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              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Delaware</div>
            </td>
            <td style="width: 2%; vertical-align: bottom; font-size: 10pt;"></td>
            <td style="width: 49%; vertical-align: top; font-size: 10pt;">
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">81-5266573</div>
            </td>
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            <td nowrap="nowrap" style="width: 49%; vertical-align: top;">
              <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">(State or other jurisdiction of incorporation or organization)</div>
            </td>
            <td style="width: 2%; vertical-align: bottom; font-size: 10pt;"></td>
            <td nowrap="nowrap" style="width: 49%; vertical-align: top;">
              <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">(I.R.S. Employer Identification Number)</div>
            </td>
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            <td style="width: 49%; vertical-align: top; font-size: 10pt;">&#160;</td>
            <td style="width: 2%; vertical-align: bottom; font-size: 10pt;"></td>
            <td style="width: 49%; vertical-align: top; font-size: 10pt;">&#160;</td>
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            <td style="width: 49%; vertical-align: top;" rowspan="2">
              <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">601 Gateway Boulevard, Suite 350</div>
              <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">South San Francisco, CA</div>
            </td>
            <td style="width: 2%; vertical-align: bottom; font-size: 10pt;"></td>
            <td style="width: 49%; vertical-align: top; font-size: 10pt;">&#160;</td>
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            <td style="width: 2%; vertical-align: bottom; font-size: 10pt;"></td>
            <td style="width: 49%; vertical-align: top; font-size: 10pt;">
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">94080</div>
            </td>
          </tr>
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            <td style="width: 49%; vertical-align: top; font-size: 10pt;">
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">(Address of Principal Executive Offices)</div>
            </td>
            <td style="width: 2%; vertical-align: bottom; font-size: 10pt;"></td>
            <td style="width: 49%; vertical-align: top; font-size: 10pt;">
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">(Zip Code)</div>
            </td>
          </tr>

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      <div style="font-size: 10pt;"><br>
      </div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">Akero Therapeutics, Inc. 2018 Stock Option and Grant Plan</div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">Akero Therapeutics, Inc. 2019 Stock Option and Incentive Plan</div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">Akero Therapeutics, Inc. 2019 Employee Stock Purchase Plan</div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">(Full title of the plans)</div>
      <div style="font-size: 10pt;"><br>
      </div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">Jonathan Young, J.D., Ph.D.</div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">Assistant Treasurer</div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">601 Gateway Boulevard, Suite 350</div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">South San Francisco, CA 94080</div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">(650) 487-6488</div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">(Name, address, and telephone number, including area code, of agent for service)</div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;"> <br>
      </div>
      <div style="font-size: 10pt;">
        <hr noshade="noshade" align="center" style="height: 2px; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0); text-align: center; margin-left: auto; margin-right: auto; border: medium none;"></div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-style: italic; font-weight: bold;">Copies to:</div>
      <div style="font-size: 10pt;"><br>
      </div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">Christopher Comeau</div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">Emily Oldshue</div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">Ropes &amp; Gray LLP</div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">Prudential Tower, 800 Boylston Street</div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">Boston, Massachusetts 02199</div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">(617) 951-7000</div>
      <div style="font-size: 10pt;"><br>
      </div>
      <div style="font-size: 10pt;">
        <hr noshade="noshade" align="center" style="height: 2px; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0); text-align: center; margin-left: auto; margin-right: auto; border: medium none;"></div>
      <div style="color: rgb(0, 0, 0); font-size: 10pt;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the
        definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</div>
      <div style="font-size: 10pt;"><br>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="zad6193e9333742069454223d8eaf5be6" style="font-family: 'Times New Roman'; font-size: 9pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);">

          <tr>
            <td style="width: 41.5%; vertical-align: bottom; font-size: 10pt;">
              <div style="color: rgb(0, 0, 0);">Large accelerated filer</div>
            </td>
            <td style="width: 4%; vertical-align: bottom; font-size: 10pt;">
              <div style="color: rgb(0, 0, 0);">&#9746;</div>
            </td>
            <td style="width: 50%; vertical-align: bottom; font-size: 10pt;">
              <div style="color: rgb(0, 0, 0);">Accelerated filer</div>
            </td>
            <td style="width: 4%; vertical-align: bottom; font-size: 10pt;">
              <div style="color: rgb(0, 0, 0);">&#9744;</div>
            </td>
          </tr>
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            <td style="width: 41.5%; vertical-align: middle; font-size: 10pt;"><br>
            </td>
            <td style="width: 4%; vertical-align: middle; font-size: 10pt;"><br>
            </td>
            <td style="width: 50%; vertical-align: middle; font-size: 10pt;"><br>
            </td>
            <td style="width: 4%; vertical-align: middle; font-size: 10pt;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 41.5%; vertical-align: bottom; font-size: 10pt;">
              <div style="color: rgb(0, 0, 0);">Non-accelerated filer</div>
            </td>
            <td style="width: 4%; vertical-align: bottom; font-size: 10pt;">
              <div style="color: rgb(0, 0, 0);">&#9744;</div>
            </td>
            <td style="width: 50%; vertical-align: bottom; font-size: 10pt;">
              <div style="color: rgb(0, 0, 0);">Smaller reporting company</div>
            </td>
            <td style="width: 4%; vertical-align: bottom; font-size: 10pt;">
              <div style="color: rgb(0, 0, 0);">&#9744;</div>
            </td>
          </tr>
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            <td style="width: 41.5%; vertical-align: middle; font-size: 10pt;"><br>
            </td>
            <td style="width: 4%; vertical-align: middle; font-size: 10pt;"><br>
            </td>
            <td style="width: 50%; vertical-align: middle; font-size: 10pt;"><br>
            </td>
            <td style="width: 4%; vertical-align: middle; font-size: 10pt;">&#160;</td>
          </tr>
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            <td style="width: 41.5%; vertical-align: bottom; font-size: 10pt;"><br>
            </td>
            <td style="width: 4%; vertical-align: bottom; font-size: 10pt;"><br>
            </td>
            <td style="width: 50%; vertical-align: bottom; font-size: 10pt;">
              <div style="color: rgb(0, 0, 0);">Emerging growth company</div>
            </td>
            <td style="width: 4%; vertical-align: bottom; font-size: 10pt;">
              <div style="color: rgb(0, 0, 0);">&#9744;</div>
            </td>
          </tr>

      </table>
      <div style="color: rgb(0, 0, 0); font-size: 10pt;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
        provided pursuant to Section 7(a)(2)(B) of the Securities Act.&#160;&#9744;</div>
      <div style="font-size: 10pt;"><br>
      </div>
      <div style="font-size: 10pt;">
        <hr align="center" style="border: none; border-bottom: 4px solid black; border-top: 1px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;"></div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 9pt; margin-bottom: 9pt;">
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0px; height: 2px; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0); clear: both;"></div>
      </div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">DEREGISTRATION OF SECURITIES</div>
      <div style="font-size: 10pt;"><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt; color: rgb(0, 0, 0); font-size: 10pt;">These Post-Effective Amendments (the &#8220;<u>Post-Effective Amendments</u>&#8221;) relate to the following Registration Statements on Form S-8 (the &#8220;<u>Registration
          Statements</u>&#8221;) filed by Akero Therapeutics, Inc. (&#8220;<u>Akero</u>&#8221; or the &#8220;<u>Company</u>&#8221;) with the Securities and Exchange Commission (the &#8220;<u>SEC</u>&#8221;):</div>
      <div style="font-size: 10pt;"><br>
      </div>
      <table cellspacing="0" cellpadding="0" id="zb542fa37a3974b60b0a826c8e8456297" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 9pt; width: 100%; text-align: left; color: rgb(0, 0, 0);">

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            <td style="width: 18pt; font-size: 10pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0); font-size: 10pt;">&#8226;</td>
            <td style="width: auto; vertical-align: top; text-align: justify; font-size: 10pt;">
              <div style="color: rgb(0, 0, 0);">Registration Statement No. 333-232234, filed with the SEC on June 20, 2019, relating to the registration of (i) 2,303,982 shares of the Company&#8217;s common stock, $0.0001 par value per share (&#8220;<u>Shares</u>&#8221;),
                under the Akero Therapeutics, Inc. 2018 Stock Option and Grant Plan, (ii) 2,455,931 Shares under the Akero Therapeutics, Inc. 2019 Stock Option and Incentive Plan (the &#8220;<u>2019 Plan</u>&#8221;), (iii) options to purchase 116,526 Shares granted
                under the 2019 Plan, and (iv) 273,869 Shares reserved for future issuance under the Akero Therapeutics, Inc. 2019 Employee Stock Purchase Plan (the &#8220;<u>2019 ESPP</u>&#8221;).</div>
            </td>
          </tr>

      </table>
      <div style="font-size: 10pt;"><br>
      </div>
      <table cellspacing="0" cellpadding="0" id="z3f8be81279614fac955ea6274d86421d" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 9pt; width: 100%; text-align: left; color: rgb(0, 0, 0);">

          <tr>
            <td style="width: 18pt; font-size: 10pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0); font-size: 10pt;">&#8226;</td>
            <td style="width: auto; vertical-align: top; text-align: justify; font-size: 10pt;">
              <div style="color: rgb(0, 0, 0);">Registration Statement No. 333-237220, filed with the SEC on March 16, 2020, relating to the registration of (i) 1,142,713 Shares under the 2019 Plan and (ii) 285,678 Shares under the 2019 ESPP.</div>
            </td>
          </tr>

      </table>
      <div style="font-size: 10pt;"><br>
      </div>
      <table cellspacing="0" cellpadding="0" id="z125fd9b003c54ee09c98494e9e93da8b" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 9pt; width: 100%; text-align: left; color: rgb(0, 0, 0);">

          <tr>
            <td style="width: 18pt; font-size: 10pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0); font-size: 10pt;">&#8226;</td>
            <td style="width: auto; vertical-align: top; text-align: justify; font-size: 10pt;">
              <div style="color: rgb(0, 0, 0);">Registration Statement No. 333-254454, filed with the SEC on March 18, 2021, relating to the registration of (i) 1,389,665 Shares under the 2019 Plan and (ii) 347,416 Shares under the 2019 ESPP.</div>
            </td>
          </tr>

      </table>
      <div style="font-size: 10pt;"><br>
      </div>
      <table cellspacing="0" cellpadding="0" id="zd23a66ada0c94faba4cf77cb60d1f1b0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 9pt; width: 100%; text-align: left; color: rgb(0, 0, 0);">

          <tr>
            <td style="width: 18pt; font-size: 10pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0); font-size: 10pt;">&#8226;</td>
            <td style="width: auto; vertical-align: top; text-align: justify; font-size: 10pt;">
              <div style="color: rgb(0, 0, 0);">Registration Statement No. 333-263194, filed with the SEC on March 2, 2022, relating to the registration of (i) 1,396,029 Shares under the 2019 Plan and (ii) 349,007 Shares under the 2019 ESPP.</div>
            </td>
          </tr>

      </table>
      <div style="font-size: 10pt;"><br>
      </div>
      <table cellspacing="0" cellpadding="0" id="za3978e256bdd4436875248386b0c87e4" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 9pt; width: 100%; text-align: left; color: rgb(0, 0, 0);">

          <tr>
            <td style="width: 18pt; font-size: 10pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0); font-size: 10pt;">&#8226;</td>
            <td style="width: auto; vertical-align: top; text-align: justify; font-size: 10pt;">
              <div style="color: rgb(0, 0, 0);">Registration Statement No. 333-270662, filed with the SEC on March 17, 2023, relating to the registration of (i) 1,874,608 Shares under the 2019 Plan and (ii) 410,803 Shares under the 2019 ESPP.</div>
            </td>
          </tr>

      </table>
      <div style="font-size: 10pt;"><br>
      </div>
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            <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0); font-size: 10pt;">&#8226;</td>
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              <div style="color: rgb(0, 0, 0);">Registration Statement No. 333-277531, filed with the SEC on February 29, 2024, relating to the registration of (i) 2,230,177 Shares under the 2019 Plan and (ii) 410,803 Shares under the 2019 ESPP.</div>
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            <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0); font-size: 10pt;">&#8226;</td>
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              <div style="color: rgb(0, 0, 0);">Registration Statement No. 333-285416, filed with the SEC on February 28, 2025, relating to the registration of (i) 2,895,320 Shares under the 2019 Plan and (ii) 410,803 Shares under the 2019 ESPP.</div>
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      <div style="text-align: justify; text-indent: 36pt; color: rgb(0, 0, 0); font-size: 10pt;">On December 9, 2025 (the &#8220;<u>Effective Date</u>&#8221;), NN Invest Sub, Inc, a Delaware corporation (&#8220;<u>Merger Sub</u>&#8221;) and a direct or indirect wholly owned
        subsidiary of Novo Nordisk A/S, a Danish <font style="font-style: italic;">aktieselskab</font> (&#8220;<u>Novo</u>&#8221;), completed its merger (the &#8220;<u>Merger</u>&#8221;) with and into Akero pursuant to the terms of the Agreement and Plan of Merger, dated October
        9, 2025 (the &#8220;Merger Agreement&#8221;), by and among Novo, Merger Sub, and Akero. Akero was the surviving corporation in the Merger and, as a result, is now a wholly owned subsidiary of Novo.</div>
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      <div style="text-align: justify; text-indent: 36pt; color: rgb(0, 0, 0); font-size: 10pt;">As a result of the Merger, Akero has terminated all offerings and sales of securities pursuant to the Registration Statements. In accordance with the
        undertakings made by Akero in each Registration Statement to remove from registration, by means of a post-effective amendment, any of the securities that had been registered for issuance under the Registration Statements that remain unsold at the
        termination of such offering, Akero hereby removes from registration all of such securities registered but remaining unsold under the Registration Statements as of the Effective Date. The Registration Statements are hereby amended, as appropriate,
        to reflect the deregistration of such securities. After giving effect to the Post-Effective Amendments, there will be no remaining securities registered by Akero pursuant to the Registration Statements.</div>
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      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold;">SIGNATURES</div>
      <div><font style="font-size: 10pt; color: rgb(0, 0, 0);"> </font><font style="font-size: 10pt;"><br>
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      <div style="text-align: justify; text-indent: 36pt; color: rgb(0, 0, 0); font-size: 10pt;">Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the
        requirements for filing on Form S-8 and has duly caused these Post-Effective Amendments to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of South San Francisco, State of California, on this 9th day of December,
        2025.</div>
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              <div style="color: rgb(0, 0, 0); font-weight: bold;">AKERO THERAPEUTICS, INC.</div>
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            <td colspan="1" style="width: 4%; vertical-align: bottom; font-size: 10pt;" rowspan="1">&#160;</td>
            <td style="width: 3%; vertical-align: bottom; font-size: 10pt;" rowspan="1">&#160;</td>
            <td style="width: 1%; vertical-align: bottom; font-size: 10pt;" rowspan="1">&#160;</td>
            <td style="width: 20%; vertical-align: bottom; font-size: 10pt;" rowspan="1">&#160;</td>
            <td style="width: 72%; vertical-align: bottom;" rowspan="1">&#160;</td>
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            <td colspan="1" style="width: 4%; vertical-align: bottom; font-size: 10pt;" rowspan="1">&#160;</td>
            <td style="width: 3%; vertical-align: bottom; font-size: 10pt;" rowspan="1">&#160;</td>
            <td style="width: 1%; vertical-align: bottom; font-size: 10pt;" rowspan="1">&#160;</td>
            <td style="width: 20%; vertical-align: bottom; font-size: 10pt;" rowspan="1">&#160;</td>
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              <div style="color: rgb(0, 0, 0);">By:</div>
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            <td style="width: 1%; vertical-align: bottom; font-size: 10pt; padding-bottom: 2px;">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>
                <div style="margin-bottom: 1pt; color: rgb(0, 0, 0); font-size: 10pt;">/s/ Jonathan Young, J.D., Ph.D.</div>
                <div style="font-size: 10pt;"></div>
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            <td colspan="1" style="width: 4%; vertical-align: bottom; font-size: 10pt;">&#160;</td>
            <td style="width: 3%; vertical-align: bottom; font-size: 10pt;">&#160;</td>
            <td style="width: 1%; vertical-align: bottom; font-size: 10pt;">&#160;</td>
            <td style="width: 20%; vertical-align: bottom; font-size: 10pt;">
              <div style="color: rgb(0, 0, 0);">Name: Jonathan Young, J.D., Ph.D.</div>
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            <td colspan="1" style="width: 4%; vertical-align: bottom; font-size: 10pt;">&#160;</td>
            <td style="width: 3%; vertical-align: bottom; font-size: 10pt;">&#160;</td>
            <td style="width: 1%; vertical-align: bottom; font-size: 10pt;">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-size: 10pt;">
              <div style="color: rgb(0, 0, 0);">Title: Assistant Treasurer</div>
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      <div style="color: rgb(0, 0, 0); font-size: 10pt;">No other person is required to sign these Post-Effective Amendments in reliance on Rule 478 of the Securities Act of 1933.</div>
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