0001193125-23-046500.txt : 20230223 0001193125-23-046500.hdr.sgml : 20230223 20230223160200 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 RW 1 d402293drw.htm RW RW

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

 

Re:

Equillium, Inc.

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Statement”), initially filed with the Securities and Exchange Commission (the “Commission”) on October 27, 2022, be withdrawn, effective as of the date hereof.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.

 

Sincerely,

 

EQUILLIUM, INC.

/s/ Bruce D. Steel

Bruce D. Steel

President and Chief Executive Officer