Ardelyx, Inc.
400 Fifth Avenue, Suite 210
Waltham, MA 02451
January 24, 2023
VIA EDGAR AND E-MAIL
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Tyler Howes
| Re: | Ardelyx, Inc. |
Registration Statement on Form S-3
Filed January 19, 2023
File No. 333-269297
To the addressee set forth above:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (Registration No. 333-269297) (the “Registration Statement”) of Ardelyx, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:30 p.m., Washington, D.C. time, on January 25, 2023, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Latham & Watkins LLP may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Mark Roeder at (650) 463-3043.
Thank you for your assistance in this matter.
| Very truly yours, | ||
| Ardelyx, Inc. | ||
| By: | /s/ Elizabeth Grammer | |
| Elizabeth Grammer | ||
| Chief Legal and Administrative Officer | ||
| cc: | Justin Renz, Ardelyx, Inc. |
Mark Roeder, Latham & Watkins LLP