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SEC Company Response from Cellectis S.A. (CLLS) (CIK 0001627281) (CLLS) — Jul 5, 2022

Cellectis S.A. (CLLS) (CIK 0001627281)
Date: July 5, 2022 · CIK: 0001627281 · Accession: 0001193125-22-187615

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File numbers found in text: 333-265826

Date
July 5, 2022
Author
CELLECTIS S.A.
Form
CORRESP
Company
Cellectis S.A. (CLLS) (CIK 0001627281)

Letter

Cellectis S.A.

8, rue de la Croix Jarry

Paris, France

July 5, 2022

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Mr. Gary Guttenberg

RE: Cellectis S.A.

Registration Statement on Form F-3 (File No. 333-265826)

Ladies and Gentlemen:

In accordance with Rules 460 and 461 under the Securities Act of 1933, as amended, Cellectis S.A. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form F-3 to become effective on July 7, 2022 at 4:30 p.m., Eastern Time, or as soon thereafter as is practicable. The Registrant also hereby requests a copy of the written order verifying the effective date.

Please contact Peter Devlin of Jones Day at (212) 326-3978 if you have any questions concerning the foregoing. Thank you for your attention to this matter.

Very truly yours,
CELLECTIS S.A.

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CORRESP
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CORRESP

 Cellectis S.A.

8, rue de la Croix Jarry

 75013
Paris, France

 July 5, 2022

 VIA
EDGAR

 United States Securities and Exchange Commission

Division of Corporation Finance

 100 F Street, N.E.

Washington, D.C. 20549

Attention:        Mr. Gary Guttenberg

RE:
 Cellectis S.A.

Registration Statement on Form F-3 (File
No. 333-265826)

 Ladies and Gentlemen:

In accordance with Rules 460 and 461 under the Securities Act of 1933, as amended, Cellectis S.A. (the “Registrant”) hereby
requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form F-3 to become effective on
July 7, 2022 at 4:30 p.m., Eastern Time, or as soon thereafter as is practicable. The Registrant also hereby requests a copy of the written order verifying the effective date.

Please contact Peter Devlin of Jones Day at (212) 326-3978 if you have any questions concerning the
foregoing. Thank you for your attention to this matter.

Very truly yours,

CELLECTIS S.A.

By:

 /s/ André Choulika

André Choulika

Chief Executive Officer

cc:
 Peter Devlin, Jones Day