SecProbe.io

CORRESP
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September 21, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

    Attn:
    Mr. Daniel Crawford

    Mr. Jason Drory

    Re:
    Gracell Biotechnologies Inc.

    Registration Statement on Form F-3 (File No. 333-274191)

Ladies and Gentlemen:

Pursuant
to Rule 461 of Regulation C (“Rule 461”) promulgated under the Securities Act of 1933, as amended,
the undersigned registrant (the “Registrant”) hereby requests that the effectiveness of the above-referenced
Registration Statement on Form F-3 (the “Registration Statement”) be accelerated to, and that the Registration
Statement become effective at, 4:00 p.m., Eastern Time on Monday, September 25, 2023, or as soon thereafter as practicable.

If there is any change in the acceleration request
set forth above, the Registrant will promptly notify you of the change, in which case the Registrant may be making an oral request of
acceleration of the effectiveness of the Registration Statement in accordance with Rule 461. Such request may be made by an executive
officer of the Registrant or by any attorney from the Registrant’s U.S. counsel, Cooley LLP.

If you have any questions regarding this request
and to provide notice of effectiveness, please contact Reid S. Hooper by phone at +1 202 776 2097 or via email at rhooper@cooley.com or
Will H. Cai by phone at +852 3758 1210 or via email at wcai@cooley.com.

    Very truly yours,

    Gracell Biotechnologies
    Inc.

    By:
    /s/
    William Wei Cao

    Name:
    William Wei Cao

    Title:
    Chairman
    of the Board of Directors and Chief Executive Officer

    cc:
    Yili Kevin Xie, Chief Financial Officer, Gracell Biotechnologies Inc.

    Will H. Cai, Esq., Cooley LLP

    Jie Zhang, Esq., Cooley LLP

    Reid S. Hooper, Esq., Cooley LLP