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Correspondence 0001213900-23-003418 from Gamida Cell Ltd. (CIK 0001600847)

Gamida Cell Ltd. (CIK 0001600847)
Date: Jan. 18, 2023 · CIK: 0001600847 · Accession: 0001213900-23-003418

AI Filing Summary & Sentiment

File numbers found in text: 333-269181

Date
January 11, 2023
Author
Not clearly detected
Form
CORRESP
Company
Gamida Cell Ltd. (CIK 0001600847)

Letter

Re: Gamida Cell Ltd.

January 18, 2023

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549

Attn: Cindy Polynice

Registration Statement on Form S-3

Filed January 11, 2023

File No. 333-269181

Acceleration Request

Requested Date: January 20, 2023

Requested Time: 4:00 p.m. Eastern Time

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-269181) (the “Registration Statement”), to become effective on January 20, 2023, at 4:00 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 Commission’s staff. The Registrant hereby authorizes Dayne A. Brown 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 Dayne A. Brown of Cooley LLP at (212) 479-6712.

[Signature page follows]

Very truly yours,
Gamida Cell Ltd.

Show Raw Text
CORRESP
1
filename1.htm

January
18, 2023

Via
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549

Attn: Cindy
Polynice

Re: Gamida
Cell Ltd.

Registration
Statement on Form S-3

Filed
January 11, 2023

File
No. 333-269181

Acceleration
Request

Requested
Date: January 20, 2023

Requested
Time: 4:00 p.m. Eastern Time

Ladies
and Gentlemen:

In
accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”)
hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause
the above-referenced Registration Statement on Form S-3 (File No. 333-269181) (the “Registration Statement”),
to become effective on January 20, 2023, at 4:00 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 Commission’s staff. The Registrant hereby authorizes Dayne A. Brown
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 Dayne A. Brown of Cooley LLP at (212) 479-6712.

[Signature
page follows]

    Very truly yours,

    Gamida Cell Ltd.

    By:
    /s/ Shai Lankry

    Shai Lankry

    Chief Financial Officer

cc: Abigail
Jenkins, Gamida Cell Ltd.

Josh
Patterson, Gamida Cell Ltd.

Divakar
Gupta, Cooley LLP

Daniel
Goldberg, Cooley LLP

Josh
Kaufman, Cooley LLP

Dayne
Brown, Cooley LLP

Shachar
Hadar, Meitar | Law Offices