SEC Comment Letter for Equillium, Inc. (EQ) (CIK 0001746466) (EQ) — Sep 17, 2018
Equillium, Inc. (EQ) (CIK 0001746466)
Date: Sept. 17, 2018 · CIK: 0001746466 · Accession: 0000000000-18-028897
AI Filing Summary & Sentiment
Reasoning
Letter
September 14, 2018 Daniel M. Bradbury Chief Executive Officer Equillium, Inc. 2223 Avenida de la Playa, Suite 108 La Jolla, CA 92037 Re:Equillium, Inc. Amendment No. 1 to Draft Registration Statement on Form S-1 Submitted August 30, 2018 CIK No. 0001746466 Dear Mr. Bradbury: We have reviewed your amended draft registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to these comments and your amended draft registration statement or filed registration statement, we may have additional comments. Amendment No. 1 to Draft Registration Statement on Form S-1 Overview, page 1 1.We note your responses to our prior comments 1 and 2. Please include a footnote to the table on page 1 to clarify that the Phase 1 trial was completed by your collaboration partner Biocon and was not completed in the U.S. or Canada.
FirstName LastNameDaniel M. Bradbury Comapany NameEquillium, Inc. September 14, 2018 Page 2 FirstName LastName Daniel M. Bradbury Equillium, Inc. September 14, 2018 Page 2 You may contact Bonnie Baynes at 202-551-4924 or Lisa Vanjoske at 202-551-3614 if you have questions regarding comments on the financial statements and related matters. Please contact Donald Field at 202-551-3680 or Justin Dobbie, Legal Branch Chief, at 202-551-3469 with any other questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance
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September 14, 2018
Daniel M. Bradbury
Chief Executive Officer
Equillium, Inc.
2223 Avenida de la Playa, Suite 108
La Jolla, CA 92037
Re:Equillium, Inc.
Amendment No. 1 to
Draft Registration Statement on Form S-1
Submitted August 30, 2018
CIK No. 0001746466
Dear Mr. Bradbury:
We have reviewed your amended draft registration statement and have the following
comments. In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR. If you do not believe our comments apply to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
After reviewing the information you provide in response to these comments and your
amended draft registration statement or filed registration statement, we may have additional
comments.
Amendment No. 1 to Draft Registration Statement on Form S-1
Overview, page 1
1.We note your responses to our prior comments 1 and 2. Please include a footnote to the
table on page 1 to clarify that the Phase 1 trial was completed by your collaboration
partner Biocon and was not completed in the U.S. or Canada.
FirstName LastNameDaniel M. Bradbury
Comapany NameEquillium, Inc.
September 14, 2018 Page 2
FirstName LastName
Daniel M. Bradbury
Equillium, Inc.
September 14, 2018
Page 2
You may contact Bonnie Baynes at 202-551-4924 or Lisa Vanjoske at 202-551-3614 if
you have questions regarding comments on the financial statements and related matters. Please
contact Donald Field at 202-551-3680 or Justin Dobbie, Legal Branch Chief, at 202-551-3469
with any other questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance