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CORRESP Filing

Cellectis S.A.
Date: July 9, 2025 · CIK: 0001627281 · Accession: 0001193125-25-156919

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File numbers found in text: 333-288491

Date
July 9, 2025
Author
CELLECTIS S.A.
Form
CORRESP
Company
Cellectis S.A.

Letter

RE: Cellectis S.A. Registration Statement on Form F-3 (File No. 333-288491) Dear Mr. Howes: 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 11, 2025 at 4:00 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.

Cellectis S.A. 8, rue de la Croix Jarry 75013 Paris, France July 9, 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: Tyler Howes

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 9, 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: Tyler Howes

 RE:
 Cellectis S.A.
 Registration Statement on Form F-3 (File
 No. 333-288491) Dear Mr. Howes:
 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 11, 2025 at 4:00 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/ Andre Choulika

 Name: Andre Choulika

 Title:  Chief Executive Officer

 cc:
 Peter Devlin, Jones Day