# EDGAR Filing Document

**Accession Number:** 0001600847
**File Stem:** 0001213900-23-003418
**Filing Date:** 2023-1
**Character Count:** 2589
**Document Hash:** 8182a4fabc6b2f488cfef323e28ec050
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-003418.hdr.sgml**: 20230217

**ACCESSION NUMBER**: 0001213900-23-003418

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230118

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Gamida Cell Ltd.
- **CENTRAL INDEX KEY:** 0001600847
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** L3
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 5 NAHUM HAFZADI STREET
- **CITY:** JERUSALEM
- **STATE:** L3
- **ZIP:** 95484
- **BUSINESS PHONE:** 97226595666

**MAIL ADDRESS:**
- **STREET 1:** 5 NAHUM HAFZADI STREET
- **CITY:** JERUSALEM
- **STATE:** L3
- **ZIP:** 95484

January 18, 2023

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Cindy Polynice

---

| | |
|:---|:---|
| **Re:** | **Gamida Cell Ltd.** |

---

**Registration Statement on Form S-3**

**Filed January 11, 2023**

**File No. 333-269181**

Acceleration Request

Requested Date: January 20, 2023

Requested Time: 4:00 p.m. Eastern Time

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the "***Registrant***") hereby requests that the Securities and Exchange Commission (the "***Commission***") take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-269181) (the "***Registration Statement***"), to become effective on January 20, 2023, at 4:00 p.m. Eastern Time, or as soon thereafter as is practicable, or at such later time as the Registrant may orally request via telephone call to the Commission's staff. The Registrant hereby authorizes Dayne A. Brown of Cooley LLP, counsel to the Registrant, to make such request on its behalf. Once the Registration Statement has been declared effective, please orally confirm that event with Dayne A. Brown of Cooley LLP at (212) 479-6712.

*[Signature page follows]*

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Gamida Cell Ltd. | Gamida Cell Ltd. |
| By: | /s/ Shai Lankry |
| Shai Lankry | Shai Lankry |
| *Chief Financial Officer* | *Chief Financial Officer* |

---

cc: Abigail Jenkins, Gamida Cell Ltd.

Josh Patterson, Gamida Cell Ltd.

Divakar Gupta, Cooley LLP

Daniel Goldberg, Cooley LLP

Josh Kaufman, Cooley LLP

Dayne Brown, Cooley LLP

Shachar Hadar, Meitar \| Law Offices