AN EMB145LR (ERJ-145LR) FLIGHT CREW ABORTED TKOF DUE TO ELEVATORS NOT RESPONDING TO AFT PRESSURE TO THE YOKE FOR ROTATION. BOTH THE CAPTAIN AND THE FIX CONTROL YOKES WERE INEFFECTIVE FOR ELEVATOR CTL.

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UPON COMPLETION OF A 'FIRST FLT OF THE DAY PREFLT' AND THE PAPERWORK; WE INITIATED A PUSHBACK FROM GATE X; AND TAXIED TO THE RWY UNEVENTFULLY WHERE WE WERE NUMBER SIX FOR DEP. ON TAKEOFF EVERYTHING WAS NORMAL UNTIL I APPLIED AFT PRESSURE TO THE YOKE FOR ROTATION AND NOTICED THE ACFT DID NOT RESPOND TO MY ELEVATOR INPUTS. THE FO ALSO NOTICED HIS YOKE WAS INEFFECTIVE FOR ROTATION. AT THIS POINT; I CONDUCTED AN ABORTED TKOF; INFORMED ATC AND WE EXITED THE RWY. WE INFORMED ATC OF OUR NEED TO RETURN TO THE GATE. ALONG WITH THIS; THE FO INSTRUCTED THE PAX TO REMAIN SEATED AND I THEN INFORMED THE FLT ATTENDANT WE WERE RETURNING TO THE GATE. UPON ARR AT THE RAMP WE CONDUCTED THE SHUTDOWN CHKLIST PROC AND DE-PLANED ALL PAX. I THEN INFORMED DISPATCH/MAINT CTL AND THEY DISPATCHED A MECHANIC FOR INSPECTION OF THE ACFT. WHILE COMPLETING A POST-FLT INSPECTION WE NOTICED THE R ELEVATOR (FACING FORWARD IN THE COCKPIT) WAS NOT MOVING WITH THE COMMANDS OF FROM THE YOKE WHILE THE L ELEVATOR APPEARED TO OPERATE NORMALLY. I CONTACTED MAIN CTL AGAIN AND INFORMED THEM OF OUR OBSERVATION. WE WERE THEN INFORMED BY CREW SCHEDULING THAT THE FO AND CAPT WERE STAYING OVERNIGHT AND THE FLT ATTENDANT WAS ASSIGNED ANOTHER TRIP.SUPPLEMENTAL INFO FROM ACN 767239: UPON ARRIVING AT THE ACFT I LOADED MY BAGS INTO THE PLANE; AND THEN BEGAN THE PREFLT WHILE THE CAPT DID THE PRE-POWER UP AND APU START. I COMPLETED THE PREFLT INSPECTION SIMULTANEOUSLY WITH THE SECURITY INSPECTION IN ACCORDANCE WITH THE CHKLISTS; IAW OUR FOM. AFTER RE-ENTERING THE ACFT; ALL CHKLISTS AND CALLOUTS WERE NORMAL FROM THE PREFLT CHK TO THE BEFORE TAKEOFF CHK. SPECIFICALLY INCLUDING THE AFTER START CHK AND BEFORE TAKEOFF CHK; WERE IN BOTH CASES THE FLT CTLS WERE FREE AND CORRECT. THE TAKEOFF ROLL WAS NORMAL UNTIL I CALLED FOR ROTATION. THE CAPT FIRST PULLED BACK NORMALLY ON THE YOKE; THEN NOT FEELING ANY REACTION FROM THE PLANE HE BROUGHT THE YOKE TO FULL AFT. WITH STILL NO REACTION HE ASKED ME TO MOMENTARILY HELP HIM PULL BACK; WHICH I DID; BUT THE YOKE WAS ALREADY AT THE AFT STOP. REALIZING THE PLANE WAS NOT GOING TO BECOME AIRBORNE; THE CAPT ABORTED THE TAKEOFF AND I IMMEDIATELY NOTIFIED ATC AND ALSO ADVISED THE PAX TO REMAIN SEATED. WE EXITED THE RWY; TAXIED BACK TO THE GATE AND COMPLETED THE NEEDED CHKLIST.CALLBACK CONVERSATION WITH RPTR REVEALED THE FOLLOWING INFO: RPTR STATED MAINT FOUND A SIGNIFICANT HOLE THAT HAD BEEN PUNCHED THROUGH THE R ELEVATOR. APPEARS THE R CTL ROD TO THE R ELEVATOR HAD SHEARED; BROKEN OR DISCONNECTED FROM THE ELEVATOR. THIS ACFT HAD THE OLDER MECHANICAL TYPE GUST LOCK DESIGN; NOT THE NEWER ELECTRO-MECHANICAL TYPE. HIS COMPANY GROUNDED ACFT WITH MECHANICAL TYPE UNTIL MAINT INSPECTED THE ELEVATOR/GUST LOCK SYSTEM. THIS INCLUDED THE CONNECTING CTL RODS TO THE ELEVATORS. RPTR ALSO STATED HIS COMPANY NOW REQUIRES THE FLIGHT CREWS TO PERFORM A VISUAL CONFIRMATION OF THE ELEVATOR MOVEMENT WHILE MOVING THE CONTROL YOKES. ALSO; ANY ACFT THAT SIT ON THE GND WITH A 35 OR MORE MPH WIND WILL REQUIRE A MAINT INSPECTION OF THE ELEVATORS PRIOR TO FLT. RPTR FURTHER STATED HIS ACFT HAD SAT FOR MORE THAN 24 HOURS WITH 50+ MPH WINDS PRIOR TO THEIR FIRST FLT OF THE DAY.