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UPLOAD Filing

Equillium, Inc. (EQ) (CIK 0001746466)
Date: April 13, 2026 · CIK: 0001746466 · Accession: 0000000000-26-003704

Offering / Registration Process

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File numbers found in text: 333-294919

Date
April 13, 2026
Author
Division of
Form
UPLOAD
Company
Equillium, Inc. (EQ) (CIK 0001746466)

Letter

Re: Equillium, Inc. Registration Statement on Form S-3 Filed April 7, 2026 File No. 333-294919 Dear Bruce Steel:

April 13, 2026

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

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.

Show Raw Text
<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>