# EDGAR Filing Document

**Accession Number:** 0001824293
**File Stem:** 0001628280-23-006543
**Filing Date:** 2023-3
**Character Count:** 2545
**Document Hash:** fcfcb25859253926abb0a9d48ee58944
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001628280-23-006543.hdr.sgml**: 20230425

**ACCESSION NUMBER**: 0001628280-23-006543

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230306

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Vallon Pharmaceuticals, 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:** CORRESP

**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

VALLON PHARMACEUTICALS, INC.

Two Logan Square

100 N. 18th Street, Suite 300

Philadelphia, Pennsylvania 19103

March 6, 2023

**<u>VIA EDGAR SUBMISSION</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **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.

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| | |
|:---|:---|
| Sincerely,<br>**VALLON PHARMACEUTICALS, INC.**  | Sincerely,<br>**VALLON PHARMACEUTICALS, INC.**  |
| By: | /s/ *David Baker* |
| Name: | David Baker |
| Title: | Chief Executive Officer |

---

cc: Faith Charles, Thompson Hine <br> Naveen Pogula, Thompson Hine LLP

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