SEC Comment Letter 0000000000-26-007086 to Lyell Immunopharma, Inc. (LYEL)
Lyell Immunopharma, Inc.
Date: July 16, 2026 · CIK: 0001806952 · Accession: 0000000000-26-007086
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Reasoning
File numbers found in text: 333-297433
Letter
July 16, 2026 Lynn Seely President and 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 July 13, 2026 File No. 333-297433 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 Jessica Dickerson at 202-551-8013 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Asa M. Henin, Esq.
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July 16, 2026 Lynn Seely President and 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 July 13, 2026 File No. 333-297433 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 Jessica Dickerson at 202-551-8013 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Asa M. Henin, Esq.