SEC Company Response from Eledon Pharmaceuticals, Inc. (ELDN) (CIK 0001404281) (ELDN) — Aug 7, 2017
Eledon Pharmaceuticals, Inc. (ELDN) (CIK 0001404281)
Date: Aug. 7, 2017 · CIK: 0001404281 · Accession: 0001193125-17-250003
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File numbers found in text: 333-218949
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CORRESP 1 filename1.htm Acceleration Request Novus Therapeutics, Inc. 19900 MacArthur Blvd., Suite 550 Irvine, California 92612 (949) 238-8090 August 7, 2017 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attn: Irene Paik Re: Novus Therapeutics, Inc. Registration Statement on Form S-3 Filed June 23, 2017 File No. 333-218949 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Novus Therapeutics, Inc., a Delaware corporation (the “Company”), hereby respectfully requests that the effective time of the above referenced Registration Statement on Form S-3 filed by the Company (the “Registration Statement”) be accelerated to 4:00 p.m., Eastern Daylight Time, on August 9, 2017 or as soon thereafter as practicable. Please call Ryan Murr of Gibson, Dunn & Crutcher LLP at (415) 393-8243 as soon as the Registration Statement has been declared effective. [Signature page follows] Very truly yours, Novus Therapeutics, Inc. /s/ Jon Kuwahara Jon Kuwahara Senior Vice President of Finance and Administration cc: Ryan A. Murr, Gibson, Dunn & Crutcher LLP