# EDGAR Filing Document

**Accession Number:** 0001746466
**File Stem:** 0001193125-25-204906
**Filing Date:** 2025-9
**Character Count:** 2478
**Document Hash:** 3fd62ebc20a6817e79ecdbee1e889ad4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-204906.hdr.sgml**: 20251209

**ACCESSION NUMBER**: 0001193125-25-204906

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250916

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Equillium, Inc.
- **CENTRAL INDEX KEY:** 0001746466
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 821554746
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2223 AVENIDA DE LA PLAYA
- **STREET 2:** SUITE 105
- **CITY:** LA JOLLA
- **STATE:** CA
- **ZIP:** 92037
- **BUSINESS PHONE:** (858) 412-5302

**MAIL ADDRESS:**
- **STREET 1:** 2223 AVENIDA DE LA PLAYA
- **STREET 2:** SUITE 105
- **CITY:** LA JOLLA
- **STATE:** CA
- **ZIP:** 92037

**EQUILLIUM, INC.** 

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

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| | |
|:---|:---|
| **Re:** | **Equillium, Inc.**  |

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**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*]

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **EQUILLIUM, INC.** | **EQUILLIUM, INC.** |
| By: | /s/ Bruce D. Steel |
|  | Name: Bruce D. Steel |
|  | Title: Chief Executive Officer |

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cc: Penny Tom, *Equillium, Inc.*

Thomas A. Coll, Esq., *Cooley LLP*

Dylan S. Kornbluth, Esq., *Cooley LLP*

[COMPANY SIGNATURE PAGE TO ACCELERATION REQUEST]