SEC Comment Letter for Eledon Pharmaceuticals, (ELDN) — May 7, 2026
Eledon Pharmaceuticals, Inc.
Date: May 7, 2026 · CIK: 0001404281 · Accession: 0000000000-26-004691
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295498
Letter
Re: Eledon Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed May 1, 2026 File No. 333-295498 Dear David-Alexandre Gros:
May 7, 2026
David-Alexandre Gros Chief Executive Officer Eledon Pharmaceuticals, Inc. 19800 MacArthur Blvd., Suite 250 Irvine, CA 92612
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
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 7, 2026 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 1, 2026 File No. 333-295498 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 </TEXT> </DOCUMENT>