CORRESP Filing
Equillium, Inc. (EQ) (CIK 0001746466)
Date: March 23, 2026 · CIK: 0001746466 · Accession: 0001193125-26-120364
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-291510
Letter
Re: Equillium, Inc. Registration Statement on Form S-3 Filed: November 13, 2025 File No. 333-291510 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 March 25, 2026, at 4:01 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 March 23, 2026 Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F. Street N.E. Washington, D.C. 20549-3010 Attention: Kevin Vaughn
Very truly yours,
EQUILLIUM, INC.
Show Raw Text
CORRESP 1 filename1.htm CORRESP E QUILLIUM , I NC . 2223 Avenida de la Playa, Suite 105 La Jolla, California 92037 March 23, 2026 Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F. Street N.E. Washington, D.C. 20549-3010 Attention: Kevin Vaughn Re: Equillium, Inc. Registration Statement on Form S-3 Filed: November 13, 2025 File No. 333-291510 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 March 25, 2026, at 4:01 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 E FFECTIVENESS R EQUEST ]