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Correspondence 0001193125-25-009593 from Cellectis S.A. (CLLS)

Cellectis S.A.
Date: Jan. 21, 2025 · CIK: 0001627281 · Accession: 0001193125-25-009593

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File numbers found in text: 333-284302

Date
January 21, 2025
Author
CELLECTIS S.A.
Form
CORRESP
Company
Cellectis S.A.

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences Washington, D.C. 20549 Attention: Jason Drory RE: Cellectis S.A. Registration Statement on Form F-3 (File No. 333-284302)

Dear Mr. Drory:

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 January 23, 2025 at 4:30 p.m., Eastern Time, or as soon thereafter as is practicable.

The Registrant also hereby requests that the Commission notify Peter Devlin of Jones Day at 212-326-3978 or pdevlin@jonesday.com to confirm that the Registration Statement has become effective.

Please contact Peter Devlin of Jones Day 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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filename1.htm

CORRESP

 Cellectis S.A.

8, rue de la Croix Jarry

 75013
Paris, France

 January 21, 2025

VIA EDGAR

 United States Securities and Exchange
Commission

 Division of Corporation Finance

 Office of Life
Sciences

 100 F Street, N.E.

 Washington, D.C. 20549

Attention:
  Jason Drory

RE:
 Cellectis S.A.

Registration Statement on Form F-3 (File
No. 333-284302)

 Dear Mr. Drory:

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
January 23, 2025 at 4:30 p.m., Eastern Time, or as soon thereafter as is practicable.

 The Registrant also hereby requests that the
Commission notify Peter Devlin of Jones Day at 212-326-3978 or pdevlin@jonesday.com to confirm that the Registration Statement has become effective.

Please contact Peter Devlin of Jones Day 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

Name: André Choulika

Title:  Chief Executive Officer

cc:
 Peter Devlin, Jones Day