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Correspondence 0001193125-24-269995 from Lyell Immunopharma, Inc. (LYEL)

Lyell Immunopharma, Inc.
Date: Dec. 3, 2024 · CIK: 0001806952 · Accession: 0001193125-24-269995

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File numbers found in text: 333-283533

Date
December 3, 2024
Author
Lynn Seely
Form
CORRESP
Company
Lyell Immunopharma, Inc.

Letter

VIA EDGAR Division of Corporation Finance Office of Manufacturing Attn: Tim Buchmiller RE: Lyell Immunopharma, Inc. (the “Company”) Registration Statement on Form S-3 File No. 333-283533

Dear Mr. Buchmiller:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-283533) be accelerated by the Securities and Exchange Commission to 4:00 p.m. New York time on December 5, 2024, or as soon as practicable thereafter.

We request that we be notified of such effectiveness by a telephone call to Thomas W. Greenberg of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-7886 and that such effectiveness also be confirmed in writing.

Very truly yours,
Lyell Immunopharma, Inc.

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CORRESP
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CORRESP

 LYELL IMMUNOPHARMA, INC.

201 Haskins Way

 South San
Francisco, California 94080

 (650) 695-0677

December 3, 2024

 VIA EDGAR

U.S. Securities and Exchange Commission

 Division of Corporation
Finance

 Office of Manufacturing

 100 F Street, NE

Washington, D.C. 20549

 Attn: Tim Buchmiller

RE:
 Lyell Immunopharma, Inc. (the “Company”)

Registration Statement on Form S-3

File No. 333-283533

Dear Mr. Buchmiller:

 Pursuant to
Rule 461 under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-283533) be accelerated by the Securities and Exchange Commission to 4:00 p.m. New York time on December 5, 2024, or as soon as practicable thereafter.

We request that we be notified of such effectiveness by a telephone call to Thomas W. Greenberg of Skadden, Arps, Slate, Meagher &
Flom LLP at (212) 735-7886 and that such effectiveness also be confirmed in writing.

Very truly yours,

Lyell Immunopharma, Inc.

By:

 /s/ Lynn Seely

Lynn Seely

President and Chief Executive Officer

cc:
 Thomas W. Greenberg

Skadden, Arps, Slate, Meagher & Flom LLP