SEC Comment Letter 0000000000-24-006252 to Eledon Pharmaceuticals, Inc. (ELDN) (CIK 0001404281) (ELDN)
Eledon Pharmaceuticals, Inc. (ELDN) (CIK 0001404281)
Date: May 30, 2024 · CIK: 0001404281 · Accession: 0000000000-24-006252
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File numbers found in text: 333-279711
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United States securities and exchange commission logo
May 30, 2024
David-Alexandre Gros
Chief Executive Officer
Eledon Pharmaceuticals, Inc.
19800 MacArthur Blvd., Suite 250
Irvine, CA 92612
Re:Eledon Pharmaceuticals, Inc.
Registration Statement on Form S-3
Filed May 24, 2024
File No. 333-279711
Dear 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 Lauren Hamill at 303-844-1008 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Shelly Heyduk