Exhibit 16.1
July 1, 2021
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of Tempest Therapeutics, Inc. Form 8-K/A dated July 1, 2021, and have the following comments:
1. | We are in agreement with the statements made in part (a) Dismissal of Independent Registered Public Accounting Firm. |
2. | We have no basis on which to agree or disagree with the statements made in part (b) Engagement of New Independent Registered Public Accounting Firm. |
Yours truly,
/s/ Deloitte & Touche LLP