May 31, 2023


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



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.

/s/ Paul Little

  Name: Paul Little
  Title: Chief Financial Officer



Shelly Heyduk, O’Melveny & Myers LLP