Correspondence 0001628280-23-006543 from GRI Bio, Inc. (GRI)
GRI Bio, Inc.
Date: March 6, 2023 · CIK: 0001824293 · Accession: 0001628280-23-006543
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File numbers found in text: 333-268977
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CORRESP 1 filename1.htm Document VALLON PHARMACEUTICALS, INC. Two Logan Square 100 N. 18th Street, Suite 300 Philadelphia, Pennsylvania 19103 March 6, 2023 VIA EDGAR SUBMISSION U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Vallon Pharmaceuticals, Inc. (the “Company”) Registration Statement on Form S-4 (File No. 333-268977) (the “Registration Statement”) Dear Ladies and Gentlemen: Pursuant to Rule 461 of the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement to become effective on Wednesday, March 8, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable. If you have any questions regarding this request, please contact our outside counsel, Faith Charles of Thompson Hine LLP, at (212) 908-3905 or Naveen Pogula of Thompson Hine LLP, at (404) 541-2913. Please also call either Faith Charles or Naveen Pogula as soon as the Company’s Registration Statement has been declared effective. Thank you for your attention to this matter. Sincerely, VALLON PHARMACEUTICALS, INC. By: /s/ David Baker Name: David Baker Title: Chief Executive Officer cc: Faith Charles, Thompson Hine Naveen Pogula, Thompson Hine LLP