# EDGAR Filing Document

**Accession Number:** 0001746466
**File Stem:** 0001193125-23-046500
**Filing Date:** 2023-2
**Character Count:** 2755
**Document Hash:** fc1791b92f3c33370fa443126702df33
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-046500.hdr.sgml**: 20230223

**ACCESSION NUMBER**: 0001193125-23-046500

**CONFORMED SUBMISSION TYPE**: RW

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230223

**DATE AS OF CHANGE**: 20230223

**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:** RW

**SEC ACT:**
- **SEC FILE NUMBER:** 333-268024
- **FILM NUMBER:** 23659503

**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

February 23, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Tim Buchmiller

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

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**Request for Withdrawal of Registration Statement on Form S-4** 

**File No. 333-268024** 

Dear Mr. Buchmiller:

Pursuant to Rule 477 of the Securities Act of 1933, as amended (the "***Securities Act***"), Equillium, Inc. (the "***Company***") hereby respectfully requests that the Company's Registration Statement on Form S-4 (File No. 333-268024), together with all exhibits thereto, and as subsequently amended from time to time (the "***Registration Statement***"), initially filed with the Securities and Exchange Commission (the "***Commission***") on October 27, 2022, be withdrawn, effective as of the date hereof. The Company is withdrawing the Registration Statement because it no longer plans to consummate the business combination described in the Registration Statement, and hereby confirms that no securities registered under the Registration Statement have been sold.

The Company requests that, in accordance with Rule 457(p) of the Securities Act and subject to compliance with the requirements thereof, all fees paid to the Commission in connection with the filing of the Registration Statement be credited for potential future use.

Please contact Rama Padamanabhan or Dylan Kornbluth, each of Cooley LLP, at (858) 550-6024 or (858) 550-6173, if you have any other questions or concerns regarding this matter.

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| |
|:---|
|  Sincerely,<br>**EQUILLIUM, INC.** |
|  /s/ Bruce D. Steel |
|  Bruce D. Steel |
|  President and Chief Executive Officer |

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