SEC Comment Letter 0000000000-23-010216 to Gracell Biotechnologies Inc. (CIK 0001826492)
Gracell Biotechnologies Inc. (CIK 0001826492)
Date: Sept. 15, 2023 · CIK: 0001826492 · Accession: 0000000000-23-010216
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File numbers found in text: 001-39838
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United States securities and exchange commission logo
September 15, 2023
Yili Kevin Xie
Chief Executive Officer
Gracell Biotechnologies Inc.
Building 12, Block B, Phase II
Biobay Industrial Park
218 Sangtian St.
Suzhou Industrial Park, 215123
People’s Republic of China
Re:Gracell Biotechnologies Inc.
Form 20-F for the Fiscal Year Ended December 31, 2022
File No. 001-39838
Dear Yili Kevin Xie:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Disclosure Review Program
cc: Will Cai