November 25, 2019
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 4546
Washington, D.C. 20549
| Attn: | Christine Westbrook |
| Re: | Gamida Cell Ltd. |
Registration Statement on Form F-3
Filed November 14, 2019
File No. 333-234701
Acceleration Request
Requested Date: November 27, 2019
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 F-3 (File No. 333-234701) (the “Registration Statement”), to become effective on November 27, 2019, 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]
| Very truly yours, | ||
| Gamida Cell Ltd. | ||
| By: | /s/ Shai Lankry | |
| Shai Lankry | ||
| Chief Financial Officer | ||
| cc: | Julian Adams, Gamida Cell Ltd. |
Divakar Gupta, Cooley LLP
Daniel Goldberg, Cooley LLP
Josh Kaufman, Cooley LLP
Dayne Brown, Cooley LLP
David Kryzanovsky, Cooley LLP
Shachar Hadar, Meitar Liquornik Geva Leshem Tal
