Vital Therapies, Inc.
15222-B Avenue of Science
San Diego, California 92128
February 13, 2019
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Todd Schiffman
| RE: | Vital Therapies, Inc. |
Registration Statement on Form S-4
File No. 333-229510
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Vital Therapies, Inc. (the “Company”) hereby requests that the effective date of the above-captioned registration statement on Form S-4 (the “Registration Statement”), be accelerated to 4:00 p.m., Eastern Time, on February 14, 2019, or as soon thereafter as may be practicable.
| Very truly yours, | ||
| Vital Therapies, Inc. | ||
| By: | /s/ Michael V. Swanson | |
| Michael V. Swanson | ||
| Executive Vice President and Chief Financial Officer | ||
cc: Gabriella Lombardi
