LYELL IMMUNOPHARMA, INC.
201 Haskins Way
South San Francisco, California 94080
(650) 695-0677
July 28, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, NE
Washington, D.C. 20549
Attn: Alan Campbell
| RE: | Lyell Immunopharma, Inc. (the “Company”) |
Registration Statement on Form S-3
File No. 333-288769
Dear Mr. Campbell:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-288769) be accelerated by the Securities and Exchange Commission to 4:00 p.m. New York time on July 30, 2025, or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone call to Thomas W. Greenberg of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-7886 and that such effectiveness also be confirmed in writing.
| Very truly yours, | ||
| Lyell Immunopharma, Inc. | ||
| By: | /s/ Mark Meltz | |
| Mark Meltz | ||
| General Counsel and Corporate Secretary | ||
| cc: | Thomas W. Greenberg |
Skadden, Arps, Slate, Meagher & Flom LLP