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SEC Comment Letter for Eledon Pharmaceuticals, Inc. (ELDN) (CIK 0001404281) (ELDN) — Jun 12, 2019

Eledon Pharmaceuticals, Inc. (ELDN) (CIK 0001404281)
Date: June 12, 2019 · CIK: 0001404281 · Accession: 0000000000-19-009796

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File numbers found in text: 333-232011

Date
June 12, 2019
Author
Gregory Flesher
Form
UPLOAD
Company
Eledon Pharmaceuticals, Inc. (ELDN) (CIK 0001404281)

Letter

June 12, 2019 Gregory Flesher Chief Executive Officer Novus Therapeutics, Inc. 19900 MacArthur Blvd., Suite 550 Irvine, CA 92612 Re:Novus Therapeutics, Inc. Registration Statement on Form S-1 Filed June 7, 2019 File No. 333-232011 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 Sonia Bednarowski at 202-551-3666 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance

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June 12, 2019
Gregory Flesher
Chief Executive Officer
Novus Therapeutics, Inc.
19900 MacArthur Blvd., Suite 550
Irvine, CA 92612
Re:Novus Therapeutics, Inc.
Registration Statement on Form S-1
Filed June 7, 2019
File No. 333-232011
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 Sonia Bednarowski at 202-551-3666 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance