September 14, 2018

Daniel M. Bradbury
Chief Executive Officer
Equillium, Inc.
2223 Avenida de la Playa, Suite 108
La Jolla, CA 92037

       Re: Equillium, Inc.
           Amendment No. 1 to
           Draft Registration Statement on Form S-1
           Submitted August 30, 2018
           CIK No. 0001746466

Dear Mr. Bradbury:

      We have reviewed your amended draft registration statement and have the
following
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.

       Please respond to this letter by providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. If you do not believe our comments apply to your facts and circumstances
or do not
believe an amendment is appropriate, please tell us why in your response.

      After reviewing the information you provide in response to these comments
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Amendment No. 1 to Draft Registration Statement on Form S-1

Overview, page 1

1.     We note your responses to our prior comments 1 and 2. Please include a
footnote to the
       table on page 1 to clarify that the Phase 1 trial was completed by your
collaboration
       partner Biocon and was not completed in the U.S. or Canada.
 Daniel M. Bradbury
Equillium, Inc.
September 14, 2018
Page 2

       You may contact Bonnie Baynes at 202-551-4924 or Lisa Vanjoske at
202-551-3614 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Donald Field at 202-551-3680 or Justin Dobbie, Legal Branch Chief, at
202-551-3469
with any other questions.



FirstName LastNameDaniel M. Bradbury                      Sincerely,
Comapany NameEquillium, Inc.
                                                          Division of
Corporation Finance
September 14, 2018 Page 2                                 Office of Healthcare
& Insurance
FirstName LastName