UPLOAD Filing
Lyell Immunopharma, Inc.
Date: April 8, 2026 · CIK: 0001806952 · Accession: 0000000000-26-003547
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File numbers found in text: 333-294884
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> April 8, 2026 Lynn Seely Chief Executive Officer Lyell Immunopharma, Inc. 201 Haskins Way South San Francisco, CA 94080 Re: Lyell Immunopharma, Inc. Registration Statement on Form S-3 Filed April 3, 2026 File No. 333-294884 Dear Lynn Seely: 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 Tyler Howes at 202-551-3370 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Asa Henin, Esq. </TEXT> </DOCUMENT>