# EDGAR Filing Document

**Accession Number:** 0001746466
**File Stem:** 0000000000-23-000352
**Filing Date:** 2023-1
**Character Count:** 3294
**Document Hash:** 88d1f62dbbac5250f4460793dbd74d72
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000352.hdr.sgml**: 20230215

**ACCESSION NUMBER**: 0000000000-23-000352

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230112

**FILED FOR**: 

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

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**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

## Text-Extract

```

United States securities and exchange commission logo

                          January 12, 2023

       Bruce D. Steel
       President and Chief Executive Officer
       Equillium, Inc.
       2223 Avenida de la Playa, Suite 105
       La Jolla, California 92037

                                                        Re: Equillium, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed January 6,
2023
                                                            File No. 333-269153

       Dear Bruce D. Steel:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Alan
Campbell at 202-551-4224 with any questions.

                          Sincerely,

                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Wade W. Andrews, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

January 12, 2023

Bruce D. Steel
President and Chief Executive Officer
Equillium, Inc.
2223 Avenida de la Playa, Suite 105
La Jolla, California 92037

**Re: Equillium, Inc.**
**Registration Statement on Form S-3**
**Filed January 6, 2023**
**File No. 333-269153**

Dear Bruce D. Steel:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Alan Campbell at 202-551-4224 with any questions.

Sincerely,

Division of Corporation Finance
Office of Life Sciences

cc: Wade W. Andrews, Esq.