# EDGAR Filing Document

**Accession Number:** 0001437402
**File Stem:** 0001193125-23-014332
**Filing Date:** 2023-1
**Character Count:** 2438
**Document Hash:** 41a3e05d8f411e0737f13a0b0e8a595a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-014332.hdr.sgml**: 20230223

**ACCESSION NUMBER**: 0001193125-23-014332

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230124

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ARDELYX, INC.
- **CENTRAL INDEX KEY:** 0001437402
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 34175 ARDENWOOD BLVD.
- **CITY:** FREMONT
- **STATE:** CA
- **ZIP:** 94555
- **BUSINESS PHONE:** 510-745-7047

**MAIL ADDRESS:**
- **STREET 1:** 34175 ARDENWOOD BLVD.
- **CITY:** FREMONT
- **STATE:** CA
- **ZIP:** 94555

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NTERYX INC
- **DATE OF NAME CHANGE:** 20080611

**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

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| | |
|:---|:---|
| **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.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **Ardelyx, Inc.** | **Ardelyx, Inc.** |
| By: | /s/ Elizabeth Grammer |
|  | Elizabeth Grammer |
|  | Chief Legal and Administrative Officer |

---

cc: Justin Renz, *Ardelyx, Inc.*

Mark Roeder, *Latham & Watkins LLP*