Reply to:	Victor Dudas	CLARK WILSON LLP
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December 22, 2014

BY EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC  20549-4561

Attention: Tia L. Jenkins, Senior Assistant Chief Accountant

Dear Sirs/Mesdames:

Re:	Replicel Life Sciences, Inc. (the “Company”)
	Form 20-F for the Year Ended December 31, 2013
	Filed March 18, 2014
	File No. 000-50112

We write on behalf of the Company in response to your letter dated December 2, 2014 (the “Comment Letter”) with respect to the Company’s above-noted filing.  The Company has compiled information to respond to your comments but the Company is currently reviewing its response with its auditors. The Company requests an extension of the deadline to complete its response.  The Company expects to provide a complete response to all comments by no later than December 31, 2014.

Yours truly,

CLARK WILSON LLP

Per:  “Victor Dudas”

Victor Dudas

cc:	Replicel Life Sciences, Inc.
Attention:	Brooke Hurford, CA Director, Finance