# EDGAR Filing Document

**Accession Number:** 0001826492
**File Stem:** 0000000000-23-000427
**Filing Date:** 2023-1
**Character Count:** 2934
**Document Hash:** d286e05d03290f6d0f00df4f656715ed
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000427.hdr.sgml**: 20230214

**ACCESSION NUMBER**: 0000000000-23-000427

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230117

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Gracell Biotechnologies Inc.
- **CENTRAL INDEX KEY:** 0001826492
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** BUILDING 3, 418 GUILIN ROAD
- **STREET 2:** XUHUI DISTRICT
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 200030
- **BUSINESS PHONE:** 00862164031522

**MAIL ADDRESS:**
- **STREET 1:** BUILDING 3, 418 GUILIN ROAD
- **STREET 2:** XUHUI DISTRICT
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 200030

## Text-Extract

```

United States securities and exchange commission logo

                     January 17, 2023

       Yili Kevin Xie
       Chief Financial 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
Fiscal Year Ended December 31, 2021
                                                            Filed April 22,
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

                     Office of Life Sciences

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

January 17, 2023

Yili Kevin Xie
Chief Financial 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 Fiscal Year Ended December 31, 2021

Filed April 22, 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
Office of Life Sciences