0001193125-23-157490.txt : 20230703 0001193125-23-157490.hdr.sgml : 20230703 20230531112349 ACCESSION NUMBER: 0001193125-23-157490 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230531 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eledon Pharmaceuticals, Inc. CENTRAL INDEX KEY: 0001404281 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 19900 MACARTHUR BLVD. STREET 2: SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: 949-238-8090 MAIL ADDRESS: STREET 1: 19900 MACARTHUR BLVD. STREET 2: SUITE 550 CITY: IRVINE STATE: CA ZIP: 92612 FORMER COMPANY: FORMER CONFORMED NAME: Novus Therapeutics, Inc. DATE OF NAME CHANGE: 20170511 FORMER COMPANY: FORMER CONFORMED NAME: Tokai Pharmaceuticals Inc DATE OF NAME CHANGE: 20070622 CORRESP 1 filename1.htm CORRESP

May 31, 2023

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: Cindy Polynice

 

  Re:

Request for Effectiveness for Eledon Pharmaceuticals, Inc.

Registration Statement on Form S-3 (File No. 333-272052)

Dear Ms. Polynice:

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 10:00 a.m. Eastern Time, on Friday, June 2, 2023, 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