October 9, 2018
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 4720
Washington, D.C. 20549-3628
| Attn: | Donald E. Field |
| Re: | Equillium, Inc. (the “Company”) – Request for Acceleration |
Registration Statement on FormS-1 (File No. 333-227387)
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), and as representatives of the several underwriters of the Company’s proposed public offering of common shares, we hereby join the Company’s request for acceleration of the above-referenced Registration Statement, as amended, requesting effectiveness for 4:45 p.m. Eastern Time on October 11, 2018, or as soon thereafter as is practicable.
Pursuant to Rule 460 of the Act, we wish to advise you that we have distributed approximately 2,571 copies of the Company’s Preliminary Prospectus dated October 2, 2018 through the date hereof to underwriters, dealers, institutions and others.
We, the undersigned, as representatives of the several underwriters, have complied and will continue to comply, and we have been informed by the participating underwriters that they have complied and will continue to comply, with the provisions of Rule15c2-8 of the Securities Exchange Act of 1934, as amended.
[Signature Page Follows]
Very truly yours, | ||||
| Jefferies LLC | ||||
| Leerink Partners LLC | ||||
| Stifel, Nicolaus & Company, Incorporated | ||||
| As representatives of the several Underwriters | ||||
| By: Jefferies LLC | ||||
| By: | /s/ Michael Brinkman | |||
| Name: | Michael Brinkman | |||
| Title: | Managing Director | |||
| By: Leerink Partners LLC | ||||
| By: | /s/ Stuart Nayman | |||
| Name: | Stuart Nayman | |||
| Title: | Managing Director | |||
| By: Stifel, Nicolaus & Company, Incorporated | ||||
| By: | /s/ Nathan Thompson | |||
| Name: | Nathan Thompson | |||
| Title: | Director | |||
[Signature Page to Acceleration Request Letter]
