Correspondence 0001193125-26-307470 from Lyell Immunopharma, Inc. (LYEL)
Lyell Immunopharma, Inc.
Date: July 17, 2026 · CIK: 0001806952 · Accession: 0001193125-26-307470
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File numbers found in text: 333-297433
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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 July 17, 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: Jessica Dickerson Re: Lyell Immunopharma, Inc. Registration Statement on Form S-3 File No. 333-297433 Acceleration Request Requested Date: July 21, 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. 333-297433) (the “ Registration Statement ”) to become effective on Tuesday, July 21, 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