CORRESP

EQUILLIUM, INC.

2223 Avenida de la Playa, Suite 105

La Jolla, California 92037

March 23, 2026

Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F. Street N.E.

Washington, D.C. 20549-3010

Attention: Kevin Vaughn

Re:

Equillium, Inc.

Registration Statement on Form S-3

Filed: November 13, 2025

File No. 333-291510

Ladies and Gentlemen:

Equillium, Inc. (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective on March 25, 2026, at 4:01 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 of the Commission. The Registrant hereby authorizes Dylan Kornbluth 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 Dylan Kornbluth of Cooley LLP at (858) 550-6173.

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Very truly yours,

EQUILLIUM, INC.

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