Equillium, Inc. responded to SEC staff comments on MD&A
Letter dated
2025-09-11; published on EDGAR 2026-01-22 — the
SEC releases comment letters only after the review closes.
We note from your disclosures in the Notes to Consolidated Financial Statement that you are able to separately classify accrued expenses for Biocon clinical development related to ulcerative colitis study. We also note from disclosures in the Comparison of the Years Ended December 31, 2024 and 2023 in Results of Operations that you are able to distinguish preclinical and clinical research and development expenses.…
Evidence
Direction
company to staff
Letter dated
2025-09-11
Published on edgar
2026-01-22
Reviewing
Equillium, Inc. Form 10-K for the Year Ended December 31, 2024 File No. 001-38692 Dear Christine Torney and Kevin Vaughn: We are writing in response to the comm
Source
Company response to SEC staff (CORRESP)
Topics
MD&A
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC staff questioned Equillium, Inc.'s accounting for MD&A
Letter dated
2025-09-08; published on EDGAR 2026-01-22 — the
SEC releases comment letters only after the review closes.
We note from your disclosures in the Notes to Consolidated Financial Statement that you are able to separately classify accrued expenses for Biocon clinical development related to ulcerative colitis study. We also note from disclosures in the Comparison of the Years Ended December 31, 2024 and 2023 in Results of Operations that you are able to distinguish preclinical and clinical research and development expenses.…
Evidence
Direction
staff to company
Letter dated
2025-09-08
Published on edgar
2026-01-22
Reviewing
Equillium, Inc. Form 10-K for the Year Ended December 31, 2024 File No. 001-38692 Dear Bruce Steel: We have limited our review of your filing to the financial s
Source
SEC staff comment letter (UPLOAD)
Topics
MD&A
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.