Equillium, Inc.

2223 Avenida de la Playa, Suite 105

La Jolla, California 92037

November 9, 2022

Via Edgar

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn:        Tim Buchmiller

Re:          Equillium, Inc.

Registration Statement on Form S-4 (File No. 333-268024)

Dear Mr. Austin:

This letter is sent on behalf of Equillium, Inc. (the “Company”) in connection with the above-referenced Registration Statement on Form S-4 (the “Registration Statement”) filed with the Securities and Exchange Commission (the “Commission”) by the Company pursuant to the Securities Act of 1933, as amended (the “Securities Act”). Pursuant to Rule 461 promulgated under the Securities Act, the Company hereby requests that the effective date of the Registration Statement be accelerated to 4:00 p.m., Eastern Time, on November 10, 2022, or as soon thereafter as practicable.

Please contact Tom Coll or Dylan Kornbluth, each of Cooley LLP, at (858) 550-6013 or (858) 550-6173, respectively, with any questions you may have concerning this request. In addition, please notify Mr. Coll or Mr. Kornbluth when the request for acceleration has been granted.

Sincerely,

Equillium, Inc.
By:	/s/ Bruce D. Steel
Name:	Bruce D. Steel
Title:	Chief Executive Officer

cc:          Tom Coll, Cooley LLP

Rama Padamanabhan, Cooley LLP

Dylan Kornbluth, Cooley LLP

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Megan J. Baier, Wilson Sonsini Goodrich & Rosati PC

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