I have reviewed this Amendment No. 1 to Annual Report on Form 10-K of Tempest Therapeutics, Inc.;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

/s/ Nicholas Maestas

Chief Financial Officer & Head of Corporate Strategy

(Principal Financial Officer)