SEC Comment Letter for Eledon Pharmaceuticals, Inc. (ELDN) (CIK 0001404281) (ELDN) — Jul 31, 2018
Eledon Pharmaceuticals, Inc. (ELDN) (CIK 0001404281)
Date: July 31, 2018 · CIK: 0001404281 · Accession: 0000000000-18-023476
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File numbers found in text: 333-226286
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July 30, 2018
Gregory J. Flesher
Chief Executive Officer
Novus Therapeutics, Inc.
19900 MacArthur Blvd., Suite 550
Irvine, California 92612
Re:Novus Therapeutics, Inc.
Registration Statement on Form S-3
Filed July 23, 2018
File No. 333-226286
Dear Mr. Flesher:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Irene Paik at 202-551-6553 with any questions.
Division of Corporation Finance
Office of Healthcare & Insurance
cc: Ryan A. Murr, Esq.