LYELL IMMUNOPHARMA, INC.
201 Haskins Way
South San Francisco, California 94080
(650) 695-0677
December 3, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, NE
Washington, D.C. 20549
Attn: Tim Buchmiller
| RE: | Lyell Immunopharma, Inc. (the “Company”) |
Registration Statement on Form S-3
File No. 333-283533
Dear Mr. Buchmiller:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-283533) be accelerated by the Securities and Exchange Commission to 4:00 p.m. New York time on December 5, 2024, or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone call to Thomas W. Greenberg of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-7886 and that such effectiveness also be confirmed in writing.
| Very truly yours, | ||
| Lyell Immunopharma, Inc. | ||
| By: | /s/ Lynn Seely | |
| Lynn Seely | ||
| President and Chief Executive Officer | ||
| cc: | Thomas W. Greenberg |
Skadden, Arps, Slate, Meagher & Flom LLP