SEC Comment Letter 0000000000-23-000475 to Gamida Cell Ltd. (CIK 0001600847)
Gamida Cell Ltd. (CIK 0001600847)
Date: Jan. 17, 2023 · CIK: 0001600847 · Accession: 0000000000-23-000475
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File numbers found in text: 333-269181
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United States securities and exchange commission logo
January 17, 2023
Abigail Jenkins
Chief Executive Officer and Director
Gamida Cell Ltd.
116 Huntington Avenue, 7th Floor
Boston, MA 02116
Re:Gamida Cell Ltd.
Registration Statement on Form S-3
Filed January 11, 2023
File No. 333-269181
Dear Abigail Jenkins:
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 Cindy Polynice at 202-551-8707 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Daniel Goldberg, Esq.