SEC Comment Letter for Eledon Pharmaceuticals, Inc. (ELDN) (CIK 0001404281) (ELDN) — Mar 31, 2017
Eledon Pharmaceuticals, Inc. (ELDN) (CIK 0001404281)
Date: March 31, 2017 · CIK: 0001404281 · Accession: 0000000000-17-010863
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Mail Stop 4546 March 31, 2017 Jodie P. Morrison President and Chief Executive Officer Tokai Pharmaceuticals, Inc. 255 State Street, 6th Floor Boston, Massachusetts 02109 Re: Tokai Pharmaceuticals, Inc. Preliminary Proxy Statement on Schedule 14A Filed January 24, 2017 File No. 001 -36620 Dear Ms. Morrison : We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Suzanne Hayes Suzanne Hayes Assistant Director Office of Healthcare and Insurance cc: Stuart M. Falber, Esq. Wilmer Cutler Pickering Hale and Dorr LLP