SEC Comment Letter 0000000000-24-010968 to Eledon Pharmaceuticals, Inc. (ELDN) (CIK 0001404281) (ELDN)
Eledon Pharmaceuticals, Inc. (ELDN) (CIK 0001404281)
Date: Sept. 26, 2024 · CIK: 0001404281 · Accession: 0000000000-24-010968
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File numbers found in text: 333-282260
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September 26, 2024
David-Alexandre C. Gros
Chief Executive Officer
Eledon Pharmaceuticals, Inc.
19800 MacArthur Blvd., Suite 250
Irvine, California 92612
Re:Eledon Pharmaceuticals, Inc.
Registration Statement on Form S-3
Filed September 20, 2024
File No. 333-282260
Dear David-Alexandre C. 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 Chris Edwards at 202-551-6761 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Shelly Heyduk