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CORRESP Filing

Equillium, Inc.
Date: Sept. 16, 2025 · CIK: 0001746466 · Accession: 0001193125-25-204906

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File numbers found in text: 333-290138

Date
September 9, 2025
Author
Bruce D. Steel
Form
CORRESP
Company
Equillium, Inc.

Letter

Re: Equillium, Inc. Registration Statement on Form S-3 Filed: September 9, 2025 File No. 333-290138 Ladies and Gentlemen: Equillium, Inc. (the “ Registrant ”) hereby requests that the U.S. Securities and Exchange Commission (the “ Commission ”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective on September 18, 2025, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes Dylan Kornbluth of Cooley LLP, counsel to the Registrant, to make such request on its behalf. Once the Registration Statement has been declared effective, please orally confirm that event with Dylan Kornbluth of Cooley LLP at (858) 550-6173. [ Signature Page Follows ]

E QUILLIUM , I NC . 2223 Avenida de la Playa, Suite 105 La Jolla, California 92037 September 16, 2025 Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F. Street N.E. Washington, D.C. 20549-3010 Attention: Jason Drory

Very truly yours,
EQUILLIUM, INC.

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CORRESP
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 CORRESP

 E QUILLIUM , I NC .
 2223 Avenida de la Playa, Suite 105
 La Jolla, California 92037 September 16,
2025 Securities and Exchange Commission Division of
Corporation Finance Office of Life Sciences 100 F. Street
N.E. Washington, D.C. 20549-3010 Attention: Jason Drory

 Re:
 Equillium, Inc.
 Registration Statement on Form S-3
 Filed: September 9, 2025
 File No. 333-290138
 Ladies and Gentlemen: Equillium, Inc. (the
“ Registrant ”) hereby requests that the U.S. Securities and Exchange Commission (the “ Commission ”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective on September 18, 2025, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant may orally request via telephone call to the staff of
the Commission. The Registrant hereby authorizes Dylan Kornbluth of Cooley LLP, counsel to the Registrant, to make such request on its behalf. Once the
Registration Statement has been declared effective, please orally confirm that event with Dylan Kornbluth of Cooley LLP at (858) 550-6173.
 [ Signature Page Follows ]

 Very truly yours,

 EQUILLIUM, INC.

 By:

 /s/ Bruce D. Steel

 Name: Bruce D. Steel

 Title: Chief Executive Officer

 cc:
 Penny Tom, Equillium, Inc.
 Thomas A. Coll, Esq., Cooley LLP
 Dylan S. Kornbluth, Esq., Cooley LLP
 [C OMPANY
S IGNATURE P AGE TO A CCELERATION R EQUEST ]