UPLOAD Filing
Equillium, Inc. (EQ) (CIK 0001746466)
Date: April 13, 2026 · CIK: 0001746466 · Accession: 0000000000-26-003704
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File numbers found in text: 333-294919
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> April 13, 2026 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-3 Filed April 7, 2026 File No. 333-294919 Dear Bruce 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 Jessica Dickerson at 202-551-8013 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Dylan S. Kornbluth, Esq. </TEXT> </DOCUMENT>