# EDGAR Filing Document

**Accession Number:** 0001600847
**File Stem:** 0000000000-23-000475
**Filing Date:** 2023-1
**Character Count:** 3241
**Document Hash:** bd234b9567c0af154b94d83a1680e250
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000475.hdr.sgml**: 20230217

**ACCESSION NUMBER**: 0000000000-23-000475

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230117

**FILED FOR**: 

**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:** UPLOAD

**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

## Text-Extract

```

United States securities and exchange commission logo

                          January 17, 2023

       Abigail Jenkins
       Chief Executive Officer and Director
       Gamida Cell Ltd.
       116 Huntington Avenue, 7th Floor
       Boston, MA 02116

                                                        Re: Gamida Cell Ltd.
                                                            Registration
Statement on Form S-3
                                                            Filed January 11,
2023
                                                            File No. 333-269181

       Dear Abigail Jenkins:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Cindy
Polynice at 202-551-8707 with any questions.

                          Sincerely,

                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Daniel Goldberg, Esq.

```

### 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

Abigail Jenkins
Chief Executive Officer and Director
Gamida Cell Ltd.
116 Huntington Avenue, 7th Floor
Boston, MA 02116

**Re: Gamida Cell Ltd.**
**Registration Statement on Form S-3**
**Filed January 11, 2023**
**File No. 333-269181**

Dear Abigail Jenkins:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. 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.

Please contact Cindy Polynice at 202-551-8707 with any questions.

Sincerely,

Division of Corporation Finance
Office of Life Sciences

cc: Daniel Goldberg, Esq.