# EDGAR Filing Document

**Accession Number:** 0001824293
**File Stem:** 0000000000-23-001507
**Filing Date:** 2023-2
**Character Count:** 7492
**Document Hash:** 2c656c7683acbe523feff4db4e07f0bf
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001507.hdr.sgml**: 20230425

**ACCESSION NUMBER**: 0000000000-23-001507

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230214

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GRI BIO, Inc.
- **CENTRAL INDEX KEY:** 0001824293
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 824369909
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 2223 AVENIDA DE LA PLAYA
- **STREET 2:** SUITE 208
- **CITY:** LA JOLLA
- **STATE:** CA
- **ZIP:** 92037
- **BUSINESS PHONE:** (619) 400-1171

**MAIL ADDRESS:**
- **STREET 1:** 2223 AVENIDA DE LA PLAYA
- **STREET 2:** SUITE 208
- **CITY:** LA JOLLA
- **STATE:** CA
- **ZIP:** 92037

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Vallon Pharmaceuticals, Inc.
- **DATE OF NAME CHANGE:** 20200910
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001628280-22-032519

## Text-Extract

```

United States securities and exchange commission logo

                             February 14, 2023

       David Baker
       Chief Executive Officer
       Vallon Pharmaceuticals, Inc.
       Two Logan Square
       100 N. 18th Street, Suite 300
       Philadelphia, PA 19103

                                                        Re: Vallon
Pharmaceuticals, Inc.
                                                            Amendment No. 2 to
Registration Statement on Form S-4
                                                            Filed February 9,
2023
                                                            File No. 333-268977

       Dear David Baker:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 2 to Registration Statement on Form S-4

       Facing Page

   1.                                                   We note from proposal 2
that you are proposing an amendment to the amended and
                                                        restated certificate of
incorporation of Vallon to effect a reverse stock split of Vallon
                                                        Common Stock at a ratio
within the range of not less than ____ and not greater than ____ ,
                                                        with such ratio to be
mutually agreed upon by Vallon and the Investor prior to the
                                                        Effective Time. Please
revise your filing to provide the range of the reverse stock split as
                                                        well as to update your
pro forma financial statements for the impact of the reverse stock
                                                        split upon your
financial statements.
 David Baker
FirstName LastNameDavid
Vallon Pharmaceuticals, Inc.Baker
Comapany14,
February  NameVallon
            2023        Pharmaceuticals, Inc.
February
Page 2 14, 2023 Page 2
FirstName LastName
Management Following the Merger
Directors of the Combined Company Following the Merger, page 121

2.       We refer to Comment 5 from our letter dated January 19, 2023. Please
revise here and
         throughout, where appropriate, to disclose all of the members of the
combined company's
         board of directors. Please also disclose the members of the combined
company's audit
         committee, compensation committee and nominating and corporate
governance committee
         and the responsibilities of these committees.
       You may contact Tara Harkins at 202-551-3639 or Daniel Gordon at
202-551-3486 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Tyler Howes at 202-551-3370 or Alan Campbell at 202-551-4224 with any
other
questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Life
Sciences
cc:      Faith Charles, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

February 14, 2023

David Baker  
Chief Executive Officer  
Vallon Pharmaceuticals, Inc.  
Two Logan Square  
100 N. 18th Street, Suite 300  
Philadelphia, PA 19103

**Re: Vallon Pharmaceuticals, Inc.**  
**Amendment No. 2 to Registration Statement on Form S-4**  
**Filed February 9, 2023**  
**File No. 333-268977**

Dear David Baker:

We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments.

# Amendment No. 2 to Registration Statement on Form S-4

# Facing Page

1. We note from proposal 2 that you are proposing an amendment to the amended and restated certificate of incorporation of Vallon to effect a reverse stock split of Vallon Common Stock at a ratio within the range of not less than ____ and not greater than ____, with such ratio to be mutually agreed upon by Vallon and the Investor prior to the Effective Time. Please revise your filing to provide the range of the reverse stock split as well as to update your pro forma financial statements for the impact of the reverse stock split upon your financial statements.

David Baker
Vallon Pharmaceuticals, Inc.
February 14, 2023
Page 2

# Management Following the Merger
Directors of the Combined Company Following the Merger, page 121

2. We refer to Comment 5 from our letter dated January 19, 2023. Please revise here and throughout, where appropriate, to disclose all of the members of the combined company's board of directors. Please also disclose the members of the combined company's audit committee, compensation committee and nominating and corporate governance committee and the responsibilities of these committees.

You may contact Tara Harkins at 202-551-3639 or Daniel Gordon at 202-551-3486 if you have questions regarding comments on the financial statements and related matters. Please contact Tyler Howes at 202-551-3370 or Alan Campbell at 202-551-4224 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Life Sciences

cc: Faith Charles, Esq.