CORRESP Filing
Lyell Immunopharma, Inc.
Date: April 13, 2026 · CIK: 0001806952 · Accession: 0001193125-26-151895
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File numbers found in text: 333-294884, 333-394884
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CORRESP 1 filename1.htm 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