March 25, 2026
Tien-Li Lee, M.D.
Chief Executive Officer
Aardvark Therapeutics, Inc.
4370 La Jolla Village Drive, Suite 1050
San Diego, CA 92122
Re: Aardvark Therapeutics, Inc.
Registration Statement on Form S-3
Filed March 23, 2026
File No. 333-294537
Dear Tien-Li Lee, M.D.:
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 Chris Edwards at 202-551-6761 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Samantha H. Eldredge, Esq.