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SEC Comment Letter 0000000000-24-002403 to Lyell Immunopharma, Inc. (LYEL)

Lyell Immunopharma, Inc.
Date: March 4, 2024 · CIK: 0001806952 · Accession: 0000000000-24-002403

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File numbers found in text: 333-277495

Date
March 4, 2024
Author
Matthew Lang
Form
UPLOAD
Company
Lyell Immunopharma, Inc.

Letter

United States securities and exchange commission logo March 4, 2024 Matthew Lang Chief Business Officer Lyell Immunopharma, Inc. 201 Haskins Way South San Francisco, California 94080 Re:Lyell Immunopharma, Inc. Registration Statement on Form S-3 Filed February 29, 2024 File No. 333-277495 Dear Matthew Lang: 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 Tamika Sheppard at 202-551-8346 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Kenneth Guernsey

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United States securities and exchange commission logo
March 4, 2024
Matthew Lang
Chief Business Officer
Lyell Immunopharma, Inc.
201 Haskins Way
South San Francisco, California 94080
Re:Lyell Immunopharma, Inc.
Registration Statement on Form S-3
Filed February 29, 2024
File No. 333-277495
Dear Matthew Lang:
            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 Tamika Sheppard at 202-551-8346 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Kenneth Guernsey