United States securities and exchange commission logo November 1, 2022 Bruce D. Steel Chief Executive Officer Equillium, Inc. 2223 Avenida de la Playa, Suite 105 La Jolla, California 92037 Re: Equillium, Inc. Registration Statement on Form S-4 Filed October 27, 2022 File No. 333-268024 Dear Bruce D. Steel: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Tim Buchmiller at (202) 551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Tom Coll, Esq.