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United States securities and exchange commission logo





                            August 2, 2021

       Brian Lian, Ph.D.
       President and Chief Executive Officer
       Viking Therapeutics, Inc.
       12340 El Camino Real, Suite 250
       San Diego, CA 92130

                                                        Re: Viking
Therapeutics, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed July 28, 2021
                                                            File No. 333-258231

       Dear Dr. Lian:

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

               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.




                            Sincerely,


                            Division of Corporation Finance

                            Office of Life Sciences
       cc:                                              Samantha Eldredge
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