United States securities and exchange commission logo





                          April 28, 2022

       David Baker
       Chief Executive Officer
       Vallon Pharmaceuticals, Inc.
       100 N. 18 th Street, Suite 300
       Philadelphia, PA 19103

                                                        Re: Vallon
Pharmaceuticals, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed April 26,
2022
                                                            File No. 333-264488

       Dear Mr. Baker:

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

               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 Tim
Buchmiller at (202) 551-3635 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Naveen Pogula, Esq.