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.
Statement on Form S-3
                                                            Filed January 11,
                                                            File No. 333-269181

       Dear Abigail Jenkins:

              This is to advise you that we have not reviewed and will not
review your registration

               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.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Daniel Goldberg, Esq.