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SEC Comment Letter for Cellectis S.A. (CLLS) (CIK 0001627281) (CLLS) — Apr 7, 2017

Cellectis S.A. (CLLS) (CIK 0001627281)
Date: April 7, 2017 · CIK: 0001627281 · Accession: 0000000000-17-012024

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File numbers found in text: 333-217086

Date
March 31, 2017
Author
/s/ Mary Beth Breslin for
Form
UPLOAD
Company
Cellectis S.A. (CLLS) (CIK 0001627281)

Letter

Mail Stop 4546 April 7 , 2017 André Choulika Chief Executive Officer Cellectis S.A. 8, rue de la Croix Jarry 75013 Paris, France

Re: Cellectis S.A. Registration Statement on Form F-3 Filed March 31, 2017 File No. 333-217086

Dear Mr. Choulika :

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 Ada D. Sarmento at (202) 551 -3798 with any questions.

Sincerely,
/s/ Mary Beth Breslin for

Show Raw Text
Mail Stop 4546
April 7 , 2017

André Choulika
Chief Executive Officer
Cellectis S.A.
8, rue de la Croix Jarry
75013 Paris, France

Re: Cellectis S.A.
  Registration Statement on Form F-3
Filed  March 31, 2017
  File No.  333-217086

Dear Mr. Choulika :

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 Ada D. Sarmento at (202) 551 -3798  with any questions.

Sincerely,

 /s/ Mary Beth Breslin for

Suzanne Hayes
Assistant Director
Office of Healthcare and Insurance

cc:  Boris Dolgonos
 Jones Day