# EDGAR Filing Document

**Accession Number:** 0001806952
**File Stem:** 0001193125-26-151895
**Filing Date:** 2026-4
**Character Count:** 2319
**Document Hash:** 94087841615a3bee7c753a3637c9a93d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-151895.hdr.sgml**: 20260514

**ACCESSION NUMBER**: 0001193125-26-151895

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260413

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Lyell Immunopharma, Inc.
- **CENTRAL INDEX KEY:** 0001806952
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 833006753
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 201 HASKINS WAY
- **CITY:** SOUTH SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94080
- **BUSINESS PHONE:** 650 695-0677

**MAIL ADDRESS:**
- **STREET 1:** 201 HASKINS WAY
- **CITY:** SOUTH SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94080

**LYELL IMMUNOPHARMA, INC.** 

201 Haskins Way

South San Francisco, California 94080

VIA EDGAR

April 10, 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: Tyler Howes

---

| | |
|:---|:---|
| Re: | **Lyell Immunopharma, Inc.**  |

---

**Registration Statement on Form S-3** 

**File No. 333-294884** 

---

| | |
|:---|:---|
| **Acceleration Request** |  |
| **Requested Date:** | **April 14, 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. 333-394884) (the "***Registration Statement***") to become effective on Tuesday, April 14, 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, | Sincerely, |
| **LYELL IMMUNOPHARMA, INC.** | **LYELL IMMUNOPHARMA, INC.** |
| By: | /s/ Mark Meltz |
|  | Mark Meltz |
|  | General Counsel and Corporate Secretary |

---