Correspondence 0001193125-23-157490 from Eledon Pharmaceuticals, Inc. (ELDN) (CIK 0001404281) (ELDN)
Eledon Pharmaceuticals, Inc. (ELDN) (CIK 0001404281)
Date: May 31, 2023 · CIK: 0001404281 · Accession: 0001193125-23-157490
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File numbers found in text: 333-272052
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CORRESP 1 filename1.htm CORRESP May 31, 2023 VIA EDGAR Division of Corporation Finance Office of Life Sciences United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-3628 Attention: Cindy Polynice Re: Request for Effectiveness for Eledon Pharmaceuticals, Inc. Registration Statement on Form S-3 (File No. 333-272052) Dear Ms. Polynice: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Eledon Pharmaceuticals, Inc. (the “Registrant”) hereby respectfully requests that the effectiveness of the above-referenced Registration Statement be accelerated to 10:00 a.m. Eastern Time, on Friday, June 2, 2023, or as soon thereafter as practicable. The Registrant respectfully requests that you notify Shelly Heyduk of O’Melveny & Myers LLP of such effectiveness by telephone at (949) 823-7968. If you have any questions or comments regarding the foregoing, please do not hesitate to contact Ms. Heyduk at the telephone number above. Very truly yours, Eledon Pharmaceuticals, Inc. By: /s/ Paul Little Name: Paul Little Title: Chief Financial Officer cc: Shelly Heyduk, O’Melveny & Myers LLP