SEC Comment Letter for Equillium, Inc. (EQ) (CIK 0001746466) (EQ) — Nov 20, 2019
Equillium, Inc. (EQ) (CIK 0001746466)
Date: Nov. 20, 2019 · CIK: 0001746466 · Accession: 0000000000-19-015686
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Reasoning
File numbers found in text: 333-234683
Letter
November 20, 2019 Daniel M. Bradbury Chief Executive Officer Equillium, Inc. 2223 Avenida de la Playa, Suite 105 La Jolla, California 92037 Re:Equillium, Inc. Registration Statement on Form S-3 Filed November 13, 2019 File No. 333-234683 Dear Mr. Bradbury: 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 Irene Paik at 202-551-6553 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Wade Andrews - Cooley LLP
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November 20, 2019
Daniel M. Bradbury
Chief Executive Officer
Equillium, Inc.
2223 Avenida de la Playa, Suite 105
La Jolla, California 92037
Re:Equillium, Inc.
Registration Statement on Form S-3
Filed November 13, 2019
File No. 333-234683
Dear Mr. Bradbury:
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 Irene Paik at 202-551-6553 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Wade Andrews - Cooley LLP