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SEC Company Response from ADIAL PHARMACEUTICALS, INC. (ADIL) (CIK 0001513525) (AZR) — Dec 15, 2017

ADIAL PHARMACEUTICALS, INC. (ADIL) (CIK 0001513525)
Date: Dec. 15, 2017 · CIK: 0001513525 · Accession: 0001213900-17-013279

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File numbers found in text: 333-220368

Date
December 15, 2017
Author
William B. Stilley
Form
CORRESP
Company
ADIAL PHARMACEUTICALS, INC. (ADIL) (CIK 0001513525)

Letter

Adial Pharmaceuticals, Inc.

1180 Seminole Trail, Suite 495

Charlottesville, VA 22901

December 15, 2017

VIA EDGAR

United States Securities

and Exchange Commission Division of Corporation Finance

100 F Street, N.E. Washington, D.C. 20549 Attention: Ms. Suzanne Hayes

Re: Adial Pharmaceuticals, Inc.

Registration Statement on Form S-1 (as amended)

File No: 333-220368

Ladies and Gentlemen:

Adial Pharmaceuticals, Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 (File No. 333-220368) to become effective on Tuesday, December 19, 2017, at 5:00 p.m., Eastern Time, or as soon thereafter as is practicable.

The Registrant hereby authorizes its counsel, Leslie Marlow and Patrick Egan of Gracin & Marlow, LLP, to orally modify or withdraw this request for acceleration. Please contact Ms. Marlow at (516) 496-2223 or (212) 907-6457 or Mr. Egan at (914) 557-5574 with any questions you may have concerning this request, and please notify either of them when this request for acceleration has been granted.

Very truly yours,
Adial Pharmaceuticals, Inc.

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CORRESP
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Adial
Pharmaceuticals, Inc.

1180 Seminole Trail, Suite 495

Charlottesville, VA 22901

December 15, 2017

VIA EDGAR

United States Securities

and Exchange Commission
 Division of Corporation Finance

100 F Street, N.E.
 Washington, D.C. 20549
 Attention: Ms. Suzanne Hayes

    Re:
    Adial Pharmaceuticals, Inc.

                           Registration Statement on Form S-1 (as amended)

                           File No: 333-220368

Ladies and Gentlemen:

Adial Pharmaceuticals,
Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”)
take appropriate action to cause the above-referenced Registration Statement on Form S-1 (File No. 333-220368) to become effective
on Tuesday, December 19, 2017, at 5:00 p.m., Eastern Time, or as soon thereafter as is practicable.

The Registrant
hereby authorizes its counsel, Leslie Marlow and Patrick Egan of Gracin & Marlow, LLP, to orally modify or withdraw this request
for acceleration. Please contact Ms. Marlow at (516) 496-2223 or (212) 907-6457 or Mr. Egan at (914) 557-5574 with any questions
you may have concerning this request, and please notify either of them when this request for acceleration has been granted.

    Very truly yours,

    Adial Pharmaceuticals, Inc.

    By: /s/ William B. Stilley

    Name:
    William B. Stilley

    Title:
    Chief Executive Officer

    cc:

        Joseph Truluck, Chief Financial Officer of Adial Pharmaceuticals,
        Inc.

        Leslie Marlow, Esq., Gracin & Marlow, LLP