United States securities and exchange commission logo

                          May 24, 2023

       Dr. David-Alexandre Gros
       Chief Executive Officer
       Eledon Pharmaceuticals, Inc.
       19900 MacArthur Blvd., Suite 550
       Irvine, California 92612

                                                        Re: Eledon
Pharmaceuticals, Inc.
Statement on Form S-3
                                                            Filed May 18, 2023
                                                            File No. 333-272052

       Dear Dr. David-Alexandre Gros:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Cindy
Polynice at 202-551-8707 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Shelly Heyduk, Esq.