Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

Lyell Immunopharma, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

Security  Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered

Proposed  Maximum  Offering  Price Per  Unit

Maximum Aggregate Offering Price

Fee Rate(4)

Amount of  Registration  Fee(4)

Carry  Forward  Form  Type

Carry  Forward  File  Number

Carry Forward Initial effective date

Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward

Primary Offering of Securities:

Fees to Be Paid

Equity

Common Stock, $0.0001 par value per share

Rule 456(b) and Rule 457(r)

(1)(2)

(3)

(3)

(4)

(4)

Equity

Preferred Stock, $0.0001 par value per share

Rule 456(b) and Rule 457(r)

(1)(2)

(3)

(3)

(4)

(4)

Debt

Debt Securities

Rule 456(b) and Rule 457(r)

(1)(2)

(3)

(3)

(4)

(4)

Other

Warrants

Rule 456(b) and Rule 457(r)

(1)(2)

(3)

(3)

(4)

(4)

Other

Units

Rule 456(b) and Rule 457(r)

(1)(2)

(3)

(3)

(4)

(4)

Primary Offering of Common Stock:

Equity

Common Stock, $0.0001 par value per share

Rule 457(o) and Rule 457(r)

(1)

(3)

$200,000,000

0.0000927

$18,540

Fees Previously Paid

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Carry Forward Securities

Carry Forward Securities

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Total Offering Amounts

(3)

$200,000,000

$18,540

Total Fees Previously Paid

—

Total Fee Offsets

—

Net Fee Due

$18,540

(1)    The securities registered hereunder include such indeterminate number of (a) shares of common stock, (b) shares of preferred stock, (c) debt securities, (d) warrants to purchase common stock, preferred stock or other securities of the registrant, as may be sold from time to time by the registrant. There are also being registered hereunder an indeterminate number of shares of common stock and preferred stock as shall be issuable upon conversion, exchange or exercise of any securities that provide for such issuance.

(2)    Pursuant to Rule 416 under the Securities Act of 1933, as amended, or the Securities Act, this registration statement shall also cover any additional shares of the registrant’s securities that become issuable by reason of any stock splits, stock dividend or similar transaction.

(3)    The proposed maximum per security and aggregate offering prices per class of securities will be determined from time to time by the registrant in connection with the issuance by the registrant of the securities registered hereunder and is not specified as to each class of security. Separate consideration may or may not be received for securities that are issuable on exercise, conversion or exchange of other securities.

(4)    In accordance with Rules 456(b) and 457(r) under the Securities Act, the registrant is deferring payment of the entire registration fee other than the registration fee due in connection with $200,000,000 of shares of common stock that may be issued and sold from time to time under the equity distribution agreement prospectus supplement included herein. Any subsequent registration fees will be paid on a pay-as-you-go basis.

(5)    An indeterminate number of shares of common stock is being registered as may from time to time be offered hereunder at indeterminate prices.