January 26, 2015

Securities and Exchange Commission

Division of Corporate Finance

100 F Street NE

Washington, DC  20549

USA

Attention: Tia L. Jenkins,
Senior Assistant Chief Accountant
Office of Beverages, Apparel, and Mining

Dear Sirs/Mesdames:

Re:Replicel Life Sciences, Inc. (the “Company”)

Form 20-F for the Year Ended December 31, 2013

Filed March 18, 2014

Response Dated January 6, 2015

Response Dated November 14, 2014

File No. 000-50112

We write in response to your letter of January 26, 2015 to David Hall, Chief Executive Officer of the Company.

The Company acknowledges that:

(a)        the company is responsible for the adequacy and accuracy of the disclosure in the filing;

(b)        staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

(c)        the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,

/s/ David Hall

David Hall, CEO & President

Suite 2020 – 401 West Georgia Street

Vancouver, BC  VBB 5A1

RepliCel Life Sciences Inc.

604-248-8699

RepliCel Life Sciences Inc.

Suite 2020 – 401 West Georgia St.

Vancouver, BC  V6B 5A1

T 604.248.8730

F 604.248.8690

info@replicel.com

www.replicel.com