United States securities and exchange commission logo

                          November 10, 2022

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

                                                        Re: Annexon, Inc.
Statement on Form S-3
                                                            Filed November 4,
                                                            File No. 333-268181

       Dear Douglas Love:

              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
Christine Westbrook at 202-551-5019 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Kathleen M. Wells, Esq.