# EDGAR Filing Document

**Accession Number:** 0001404281
**File Stem:** 0001193125-26-212858
**Filing Date:** 2026-5
**Character Count:** 2430
**Document Hash:** 742d5e1847e9caaa464f12da134a767e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-212858.hdr.sgml**: 20260609

**ACCESSION NUMBER**: 0001193125-26-212858

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260507

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Eledon Pharmaceuticals, Inc.
- **CENTRAL INDEX KEY:** 0001404281
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 19800 MACARTHUR BLVD.
- **STREET 2:** SUITE 250
- **CITY:** IRVINE
- **STATE:** CA
- **ZIP:** 92612
- **BUSINESS PHONE:** 949-238-8090

**MAIL ADDRESS:**
- **STREET 1:** 19800 MACARTHUR BLVD.
- **STREET 2:** SUITE 250
- **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

May 7, 2026

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

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: Lauren Hamill

---

| | |
|:---|:---|
| **Re:** | **<u>Request for Effectiveness for Eledon Pharmaceuticals, Inc.</u>**  |

---

**<u>Registration Statement on Form S-3 (File No.</u> <u>333-295498)</u>**

Dear Ms. Hamill:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Eledon Pharmaceuticals, Inc. (the "<u>Registrant</u>") hereby respectfully requests that the effectiveness of the above-referenced Registration Statement be accelerated to 4:00 p.m. Eastern Time, on May 11, 2026, 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, | Very truly yours, |
| Eledon Pharmaceuticals, Inc. | Eledon Pharmaceuticals, Inc. |
| By: | /s/ Paul Little |
|  | Name: Paul Little |
|  | Title: Chief Financial Officer |

---

cc: Shelly Heyduk, O'Melveny & Myers LLP