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United States securities and exchange commission logo





                          March 28, 2024

       Douglas Love
       President and Chief Executive Officer
       Annexon, Inc.
       1400 Sierra Point Parkway, Bldg C, Suite 200
       Brisbane, CA 94005

                                                        Re: Annexon, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed March 26,
2024
                                                            File No. 333-278246

       Dear Douglas Love:

              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 Jason
Drory at 202-551-8342 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Anitha Anne
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