SEC Company Response from Eledon Pharmaceuticals, (ELDN) — May 7, 2026
Eledon Pharmaceuticals, Inc.
Date: May 7, 2026 · CIK: 0001404281 · Accession: 0001193125-26-212858
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295498
Letter
Re: Request for Effectiveness for Eledon Pharmaceuticals, Inc. Registration Statement on Form S-3 (File No. 333-295498) Dear Ms. Hamill: 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 4:00 p.m. Eastern Time, on May 11, 2026, 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.
May 7, 2026 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: Lauren Hamill
Very truly yours,
Eledon Pharmaceuticals, Inc.
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CORRESP 1 filename1.htm CORRESP May 7, 2026 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: Lauren Hamill Re: Request for Effectiveness for Eledon Pharmaceuticals, Inc. Registration Statement on Form S-3 (File No. 333-295498) Dear Ms. Hamill: 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 4:00 p.m. Eastern Time, on May 11, 2026, 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