TEXT-EXTRACT 2 filename2.txt 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.