0001564590-20-015267.txt : 20200505 0001564590-20-015267.hdr.sgml : 20200505 20200403162614 ACCESSION NUMBER: 0001564590-20-015267 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200403 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 CORRESP 1 filename1.htm eq-corresp.htm

 

 

April 3, 2020

 

United States Securities and Exchange Commission

Via EDGAR

Division of Corporation Finance

 

100 F Street, N.E.

 

Mail Stop 4546

 

Washington, D.C. 20549

 

 

Attn:

Mr. William Mastrianna

 

 

Re:

Equillium, Inc.

 

Registration Statement on Form S-1

 

File No. 333-237491

Acceleration Request

Requested Date:Tuesday, April 7, 2020

Requested Time:4:30 P.M. Eastern Time

 

Ladies and Gentlemen:

 

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (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-1 (the “Registration Statement”) to become effective on April 7, 2020, at 4:30 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 (the “Staff”). This request for acceleration is subject, however, to your receiving a telephone call prior to such time from our legal counsel, Cooley LLP, confirming this request. The Registrant hereby authorizes each of Wade Andrews and Timothy Hance 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 Wade Andrews of Cooley LLP, counsel to the Registrant, at (858) 550-6042, or in his absence, Timothy Hance at (858) 550-6145.

 

In connection with this request, the Registrant acknowledges that:

 

 

•

should the Commission or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

 

 

•

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

 

 

•

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.

 

 

 

 

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Very truly yours,

Equillium, Inc.

 

By: /s/ Bruce D. Steel

Bruce D. Steel

Chief Executive Officer

 

 

 

 

 

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