SEC Company Response from Eledon Pharmaceuticals, Inc. (ELDN) (CIK 0001404281) (ELDN) — Apr 2, 2020
Eledon Pharmaceuticals, Inc. (ELDN) (CIK 0001404281)
Date: April 2, 2020 · CIK: 0001404281 · Accession: 0001564590-20-014979
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File numbers found in text: 333-237379
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CORRESP 1 filename1.htm nvus-corresp.DOCX.htm Novus Therapeutics, Inc. 19900 MacArthur Blvd., Suite 550 Irvine, CA 92612 (949) 238-8090 April 2, 2020 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attn: Christine Westbrook Re: Novus Therapeutics, Inc. Registration Statement on Form S-1 Filed March 25, 2020 File No. 333-237379 Ladies and Gentlemen: Pursuant to Rules 460 and 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-1 filed by the Company (the “Registration Statement”) be accelerated to 4:01 p.m., Eastern Standard Time, on April 3, 2020 or as soon thereafter as practicable. [Signature page follows] Very truly yours, Novus Therapeutics, Inc. By: /s/ Gregory J. Flesher Name: Gregory J. Flesher Title: Chief Executive Officer cc: Ryan A. Murr, Gibson, Dunn & Crutcher LLP