SEC Comment Letter 0000000000-23-005538 to Eledon Pharmaceuticals, Inc. (ELDN) (CIK 0001404281) (ELDN)
Eledon Pharmaceuticals, Inc. (ELDN) (CIK 0001404281)
Date: May 24, 2023 · CIK: 0001404281 · Accession: 0000000000-23-005538
AI Filing Summary & Sentiment
File numbers found in text: 333-272052
Letter
United States securities and exchange commission logo May 24, 2023 Dr. David-Alexandre Gros Chief Executive Officer Eledon Pharmaceuticals, Inc. 19900 MacArthur Blvd., Suite 550 Irvine, California 92612 Re:Eledon Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed May 18, 2023 File No. 333-272052 Dear Dr. David-Alexandre Gros: 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 Cindy Polynice at 202-551-8707 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Shelly Heyduk, Esq.
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United States securities and exchange commission logo
May 24, 2023
Dr. David-Alexandre Gros
Chief Executive Officer
Eledon Pharmaceuticals, Inc.
19900 MacArthur Blvd., Suite 550
Irvine, California 92612
Re:Eledon Pharmaceuticals, Inc.
Registration Statement on Form S-3
Filed May 18, 2023
File No. 333-272052
Dear Dr. David-Alexandre Gros:
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 Cindy Polynice at 202-551-8707 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Shelly Heyduk, Esq.