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CORRESP Filing

Lyell Immunopharma, Inc.
Date: July 28, 2025 · CIK: 0001806952 · Accession: 0001193125-25-166426

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File numbers found in text: 333-288769

Date
July 28, 2025
Author
Mark Meltz
Form
CORRESP
Company
Lyell Immunopharma, Inc.

Letter

RE: Lyell Immunopharma, Inc . (the “ Company ”) Registration Statement on Form S-3 File No. 333-288769 Dear Mr. Campbell: 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. 333-288769) be accelerated by the Securities and Exchange Commission to 4:00 p.m. New York time on July 30, 2025, 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.

LYELL IMMUNOPHARMA, INC. 201 Haskins Way South San Francisco, California 94080 (650) 695-0677 July 28, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, NE Washington, D.C. 20549 Attn: Alan Campbell

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
 July 28, 2025 VIA EDGAR
 U.S. Securities and Exchange Commission Division of Corporation
Finance Office of Life Sciences 100 F Street, NE
 Washington, D.C. 20549 Attn: Alan Campbell

 RE:
 Lyell Immunopharma, Inc . (the “ Company ”)
 Registration Statement on Form S-3
 File No. 333-288769
 Dear Mr. Campbell: 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. 333-288769) be accelerated by the Securities and Exchange Commission to 4:00 p.m. New York time on July 30, 2025, 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/ Mark Meltz

 Mark Meltz

 General Counsel and Corporate Secretary

 cc:
 Thomas W. Greenberg
 Skadden, Arps, Slate, Meagher & Flom LLP