SEC Company Response from Equillium, Inc. (EQ) (CIK 0001746466) (EQ) — Nov 21, 2019
Equillium, Inc. (EQ) (CIK 0001746466)
Date: Nov. 21, 2019 · CIK: 0001746466 · Accession: 0001193125-19-297572
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-234683
Letter
Equillium, Inc.
2223 Avenida de la Playa
Suite 105
La Jolla, CA 92037
(858) 412-5302
November 21, 2019
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn:
Irene Paik
Re:
Equillium, Inc.
Registration Statement on Form S-3
Filed: November 13, 2019
File No. 333-234683
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Equillium, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective at 4:30 p.m. Eastern Time on Monday, November 25, 2019, or as soon thereafter as is practicable.
In connection with this request, the Registrant hereby acknowledges that:
•
should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
•
the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
•
the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you have any questions regarding this request, please contact Wade W. Andrews of Cooley LLP at (858) 550-6042.
Sincerely,
EQUILLIUM, INC.
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CORRESP 1 filename1.htm CORRESP Equillium, Inc. 2223 Avenida de la Playa Suite 105 La Jolla, CA 92037 (858) 412-5302 November 21, 2019 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Irene Paik Re: Equillium, Inc. Registration Statement on Form S-3 Filed: November 13, 2019 File No. 333-234683 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Equillium, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective at 4:30 p.m. Eastern Time on Monday, November 25, 2019, or as soon thereafter as is practicable. In connection with this request, the Registrant hereby acknowledges that: • should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; • the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and • the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. If you have any questions regarding this request, please contact Wade W. Andrews of Cooley LLP at (858) 550-6042. Sincerely, EQUILLIUM, INC. By: /s/ Jason A. Keyes Jason A. Keyes Chief Financial Officer