CORRESP Filing
Equillium, Inc. (EQ) (CIK 0001746466)
Date: April 14, 2026 · CIK: 0001746466 · Accession: 0001193125-26-154359
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294919
Letter
EQUILLIUM, INC.
2223 Avenida de la Playa, Suite 105
La Jolla, California 92037
April 14, 2026
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F. Street N.E.
Washington, D.C. 20549-3010
Attention: Jessica Dickerson
Re: Equillium, Inc.
Registration Statement on Form S-3
Filed: April 7, 2026
File No. 333-294919
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 April 16, 2026, 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.
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CORRESP 1 filename1.htm CORRESP EQUILLIUM, INC. 2223 Avenida de la Playa, Suite 105 La Jolla, California 92037 April 14, 2026 Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F. Street N.E. Washington, D.C. 20549-3010 Attention: Jessica Dickerson Re: Equillium, Inc. Registration Statement on Form S-3 Filed: April 7, 2026 File No. 333-294919 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 April 16, 2026, 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 [COMPANY SIGNATURE PAGE TO ACCELERATION REQUEST]