<SEC-DOCUMENT>9999999997-21-000892-index.html : 20210310
<SEC-HEADER>9999999997-21-000892.hdr.sgml : 20210310
<ACCEPTANCE-DATETIME>20210223151113
ACCESSION NUMBER:		9999999997-21-000892
CONFORMED SUBMISSION TYPE:	SEC STAFF LETTER
CATEGORY:             	REDACTED EXHIBIT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210210
ACTION DATE:               	20210210
RECEIVED DATE:           	20210223

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Vallon Pharmaceuticals, Inc.
		CENTRAL INDEX KEY:			0001824293
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				824369909
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SEC STAFF LETTER

	BUSINESS ADDRESS:	
		STREET 1:		TWO LOGAN SQUARE
		STREET 2:		100 N. 18TH STREET, SUITE 300
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		(267) 207-3606

	MAIL ADDRESS:	
		STREET 1:		TWO LOGAN SQUARE
		STREET 2:		100 N. 18TH STREET, SUITE 300
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
</SEC-HEADER>
<DOCUMENT>
<TYPE>REDACTED EXHIBIT
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
Document 1 - file: filename1.pdf

</DOCUMENT>
</SEC-DOCUMENT>