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SEC Company Response from Avalo Therapeutics, Inc. (AVTX) (CIK 0001534120) (AVTX) — Dec 30, 2019

Avalo Therapeutics, Inc. (AVTX) (CIK 0001534120)
Date: Dec. 30, 2019 · CIK: 0001534120 · Accession: 0001104659-19-076569

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File numbers found in text: 333-235666

Date
December 30, 2019
Author
Joseph M. Miller
Form
CORRESP
Company
Avalo Therapeutics, Inc. (AVTX) (CIK 0001534120)

Letter

540 Gaither Road, Suite 400

Rockville, MD 20850

December 30, 2019

VIA EDGAR

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attn: Ada D. Sarmento

Re:

Cerecor Inc.

Registration Statement on Form S-4

File No. 333-235666

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Cerecor Inc., a Delaware corporation (the “Registrant”), hereby requests that the Securities and Exchange Commission take appropriate action to make the Registration Statement on Form S-4 (File No. 333-235666) effective as of 4:05 p.m. Eastern Time, Tuesday, December 31, 2019, or as soon thereafter as practicable. The Registrant respectfully requests that its legal counsel be notified when this request for acceleration has been granted by contacting via telephone call or email, Andrew J. Gibbons (Tel: 919-786-4038; E-mail: agibbons@wyrick.com)

The Registrant understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Registrant is aware of its responsibilities under the Securities Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the Registration Statement.

Very truly yours,
CERECOR INC.

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CORRESP
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540 Gaither Road, Suite 400

Rockville, MD 20850

December 30, 2019

VIA EDGAR

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attn: Ada D. Sarmento

Re:

Cerecor   Inc.

Registration   Statement on Form S-4

File   No. 333-235666

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Cerecor Inc., a Delaware corporation (the “Registrant”), hereby requests that the Securities and Exchange Commission take appropriate action to make the Registration Statement on Form S-4 (File No. 333-235666) effective as of 4:05 p.m. Eastern Time, Tuesday, December 31, 2019, or as soon thereafter as practicable. The Registrant respectfully requests that its legal counsel be notified when this request for acceleration has been granted by contacting via telephone call or email, Andrew J. Gibbons (Tel: 919-786-4038; E-mail: agibbons@wyrick.com)

The Registrant understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Registrant is aware of its responsibilities under the Securities Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the Registration Statement.

Very truly yours,

CERECOR INC.

By:

/s/ Joseph M. Miller

Name: Joseph M. Miller

Title: Chief Financial   Officer