May 7, 2026
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: Lauren Hamill
| Re: | Request for Effectiveness for Eledon Pharmaceuticals, Inc. |
Registration Statement on Form S-3 (File No. 333-295498)
Dear Ms. Hamill:
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 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, | ||
| Eledon Pharmaceuticals, Inc. | ||
| By: | /s/ Paul Little | |
| Name: Paul Little | ||
| Title: Chief Financial Officer | ||
| cc: | Shelly Heyduk, O’Melveny & Myers LLP |