# EDGAR Filing Document

**Accession Number:** 0001746466
**File Stem:** 0001193125-23-008341
**Filing Date:** 2023-1
**Character Count:** 2933
**Document Hash:** 4725bbd92ebefdb91d4c48889aed6e05
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-008341.hdr.sgml**: 20230215

**ACCESSION NUMBER**: 0001193125-23-008341

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230113

**FILER**: 

**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:** 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, CA 92037

January 13, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Alan Campbell

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

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**Registration Statement on Form S-3** 

**Filed: January 6, 2023** 

**File No. 333-269153** 

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Equillium, Inc. (the "***Registrant***") hereby requests that the Securities and Exchange Commission (the "***Commission***") take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective at 4:30 p.m. Eastern Time on Wednesday, January 18, 2023, or as soon thereafter as is practicable.

In connection with this request, the Registrant hereby acknowledges that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• should the Commission or the staff of the Commission (the "  ***Staff*** "), acting pursuant to
delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing
effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions regarding this request, please contact Wade W. Andrews of Cooley LLP at (858) 550-6042.

------

Sincerely,

**EQUILLIUM, INC.** 

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| | |
|:---|:---|
| By: | /s/ Bruce D. Steel |
|  | Bruce D. Steel |
|  | President and Chief Executive Officer |

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