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
| Re: | Equillium, Inc. |
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]
| 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]