SEC Comment Letter 0000000000-23-000352 to Equillium, Inc. (EQ)
Equillium, Inc.
Date: Jan. 12, 2023 · CIK: 0001746466 · Accession: 0000000000-23-000352
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-269153
Letter
United States securities and exchange commission logo January 12, 2023 Bruce D. Steel President and 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 January 6, 2023 File No. 333-269153 Dear Bruce D. 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 Alan Campbell at 202-551-4224 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Wade W. Andrews, Esq.
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United States securities and exchange commission logo
January 12, 2023
Bruce D. Steel
President and 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 January 6, 2023
File No. 333-269153
Dear Bruce D. 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 Alan Campbell at 202-551-4224 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Wade W. Andrews, Esq.