SEC Comment Letter for Equillium, Inc. (EQ) (CIK 0001746466) (EQ) — Apr 2, 2020
Equillium, Inc. (EQ) (CIK 0001746466)
Date: April 2, 2020 · CIK: 0001746466 · Accession: 0000000000-20-002854
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Reasoning
File numbers found in text: 333-237491
Letter
April 2, 2020 Bruce Steel Chief Executive Officer Equillium, Inc. 2223 Avenida de la Playa, Suite 105 La Jolla, CA 92037 Re:Equillium, Inc. Registration Statement on Form S-1 Filed March 30, 2020 File No. 333-237491 Dear Mr. Steel: 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 William Mastrianna, Attorney-Adviser, at (202) 551-3778 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Wade Andrews
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April 2, 2020
Bruce Steel
Chief Executive Officer
Equillium, Inc.
2223 Avenida de la Playa, Suite 105
La Jolla, CA 92037
Re:Equillium, Inc.
Registration Statement on Form S-1
Filed March 30, 2020
File No. 333-237491
Dear Mr. Steel:
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 William Mastrianna, Attorney-Adviser, at (202) 551-3778 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Wade Andrews