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
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File numbers found in text: 333-269181
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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