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CORRESP Filing

Lyell Immunopharma, Inc.
Date: April 13, 2026 · CIK: 0001806952 · Accession: 0001193125-26-151895

Offering / Registration Process

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File numbers found in text: 333-294884, 333-394884

Date
April 10, 2026
Author
By
Form
CORRESP
Company
Lyell Immunopharma, Inc.

Letter

Re: Lyell Immunopharma, Inc. Registration Statement on Form S-3 File No. 333-294884

L YELL I MMUNOPHARMA , I NC . 201 Haskins Way South San Francisco, California 94080 VIA EDGAR April 10, 2026 U.S. Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549 Attn: Tyler Howes

Acceleration Request

Requested Date:

April 14, 2026

Requested Time:

4:00 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. 333-394884) (the “ Registration Statement ”) to become effective on Tuesday, April 14, 2026, at 4:00 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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 CORRESP

 L YELL I MMUNOPHARMA , I NC .
 201 Haskins Way South San
Francisco, California 94080 VIA EDGAR April 10, 2026
 U.S. Securities and Exchange Commission Division of
Corporation Finance Office of Life Sciences 100 F Street,
N.E. Washington, D.C. 20549 Attn: Tyler Howes

 Re:
 Lyell Immunopharma, Inc.
 Registration Statement on Form S-3
 File No. 333-294884

 Acceleration Request

 Requested Date:

 April 14, 2026

 Requested Time:

 4:00 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. 333-394884) (the “ Registration Statement ”) to become effective on Tuesday, April 14, 2026, at 4:00
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