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CORRESP Filing

Lyell Immunopharma, Inc.
Date: Aug. 13, 2025 · CIK: 0001806952 · Accession: 0001193125-25-179830

Offering / Registration Process

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File numbers found in text: 333-289539

Date
August 15, 2025
Author
By
Form
CORRESP
Company
Lyell Immunopharma, Inc.

Letter

Re: Lyell Immunopharma, Inc Registration Statement on Form S-3 File No. 333-289539

L YELL I MMUNOPHARMA , I NC . 201 Haskins Way South San Francisco, California 94080 VIA EDGAR August 13, 2025 U.S. Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549 Attn: Joshua Gorsky

Acceleration Request

Requested Date:

August 15, 2025

Requested Time:

4:30 p.m. Eastern Time Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, Lyell Immunopharma, Inc. hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-289539) (the “ Registration Statement ”) to become effective on Friday, August 15, 2025, at 4:30 p.m. Eastern Time, or as soon thereafter as is practicable. Once the Registration Statement has been declared effective, please orally confirm that event with Kenneth Guernsey or Asa M. Henin of Cooley LLP at (415) 693-2091 or (858) 550-6104. Thank you for your assistance with this matter.

Sincerely,
LYELL IMMUNOPHARMA, INC.

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CORRESP
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 filename1.htm

 CORRESP

 L YELL I MMUNOPHARMA , I NC .
 201 Haskins Way South San
Francisco, California 94080 VIA EDGAR August 13,
2025 U.S. Securities and Exchange Commission Division of
Corporation Finance Office of Life Sciences 100 F Street,
N.E. Washington, D.C. 20549 Attn: Joshua Gorsky

 Re:
 Lyell Immunopharma, Inc
 Registration Statement on Form S-3
 File No. 333-289539

 Acceleration Request

 Requested Date:

 August 15, 2025

 Requested Time:

 4:30 p.m. Eastern Time
 Ladies and Gentlemen: In
accordance with Rule 461 under the Securities Act of 1933, as amended, Lyell Immunopharma, Inc. hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-289539) (the “ Registration Statement ”) to become effective on Friday, August 15, 2025, at 4:30
p.m. Eastern Time, or as soon thereafter as is practicable. Once the Registration Statement has been declared effective, please orally confirm that event
with Kenneth Guernsey or Asa M. Henin of Cooley LLP at (415) 693-2091 or (858) 550-6104. Thank you for your assistance with this matter.

 Sincerely,

 LYELL IMMUNOPHARMA, INC.

 By:

 /s/ Mark Meltz

 Mark Meltz

 General Counsel and Corporate Secretary