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UPLOAD Filing

Equillium, Inc.
Date: Sept. 16, 2025 · CIK: 0001746466 · Accession: 0000000000-25-010000

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File numbers found in text: 001-38692

Date
September 16, 2025
Author
Finance
Form
UPLOAD
Company
Equillium, Inc.

Letter

Re: Equillium, Inc. Form 10-K for the Year Ended December 31, 2024 File No. 001-38692 Dear Bruce Steel:

September 16, 2025

Bruce Steel Chief Executive Officer Equillium, Inc. 2223 Avenida de la Playa Suite 105 La Jolla, CA 92037

We have completed our review of your filing. 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.

Sincerely,
Division of Corporation
Finance
Office of Life Sciences

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 September 16, 2025

Bruce Steel
Chief Executive Officer
Equillium, Inc.
2223 Avenida de la Playa
Suite 105
La Jolla, CA 92037

 Re: Equillium, Inc.
 Form 10-K for the Year Ended December 31, 2024
 File No. 001-38692
Dear Bruce Steel:

 We have completed our review of your filing. 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.

 Sincerely,

 Division of Corporation
Finance
 Office of Life Sciences
</TEXT>
</DOCUMENT>