Correspondence 0001193125-25-315941 from Lyell Immunopharma, Inc. (LYEL)
Lyell Immunopharma, Inc.
Date: Dec. 11, 2025 · CIK: 0001806952 · Accession: 0001193125-25-315941
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File numbers found in text: 333-291970
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CORRESP 1 filename1.htm CORRESP LYELL IMMUNOPHARMA, INC. 201 Haskins Way South San Francisco, California 94080 (650) 695-0677 December 11, 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: Lauren Hamill RE: Lyell Immunopharma, Inc . (the “ Company ”) Registration Statement on Form S-3 File No. 333-291970 Dear Ms. Hamill: 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. 333-291970) be accelerated by the Securities and Exchange Commission to 4:00 p.m. New York time on December 15, 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