TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 19, 2024 Joseph Truluck Chief Financial Officer Adial Pharmaceuticals, Inc. 1180 Seminole Trail, Suite 495 Charlottesville, VA 22901 Re: Adial Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed January 12, 2024 File No. 333-276496 Dear Joseph Truluck: 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 Doris Stacey Gama at 202-551-3188 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Leslie Marlow, Esq.