content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <!-- Field: Pseudo-Tag; ID: Name; Data: TLS Beta Pte. Ltd. -->
            <cik>0001673754</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
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    <formData>
      <issuerInfo>
        <issuerCik>0001826492</issuerCik>
        <issuerName>Gracell Biotechnologies Inc.</issuerName>
        <secFileNumber>001-39838</secFileNumber>
        <issuerAddress>
          <com:street1>Building 12, Block B, Phase II</com:street1>
          <com:street2>Biobay Industrial Park, 218 Sangtian St.</com:street2>
          <com:city>Suzhou Industrial Park</com:city>
          <com:stateOrCountry>F4</com:stateOrCountry>
          <com:zipCode>215123</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>86-512-6262-6701</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>TLS Beta Pte. Ltd.</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Shareholder</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>American Depository Shares (ADSs), each ADS representing five ordinary shares.</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Morgan Stanley &amp; Co. LLC</name>
          <address>
            <com:street1>1585 Broadway</com:street1>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10036</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>2613623</noOfUnitsSold>
        <aggregateMarketValue>7056782.00</aggregateMarketValue>
        <noOfUnitsOutstanding>95911027</noOfUnitsOutstanding>
        <approxSaleDate>10/12/2023</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>ADSs</securitiesClassTitle>
        <acquiredDate>01/12/2021</acquiredDate>
        <natureOfAcquisitionTransaction>Preferred shares converted into ordinary shares</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Gracell Biotechnologies Inc.</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>9638782</amountOfSecuritiesAcquired>
        <paymentDate>01/12/2021</paymentDate>
        <natureOfPayment>Preferred shares converted into ordinary shares</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <remarks>"Number of Shares Outstanding" is based on ordinary shares as of 8/12/23. "Aggregate Market Value" calculated based on closing price of ADSs on October 11, 2023, which was $2.70. The ADSs are expected to be sold between October 12, 2023 and November 10, 2023. TLS Beta Pte. Ltd. ("TLS") acquired preferred shares of Issuer in connection with pre-IPO transactions. Upon the completion of the IPO, the preferred shares held by TLS were converted into ordinary shares.</remarks>
      <noticeSignature>
        <noticeDate>10/12/2023</noticeDate>
        <signature>/s/ Fidah Alsagoff</signature>
      </noticeSignature>
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text: 144
  0001673754
  XXXXXXXX
  LIVE
  0001826492
  Gracell Biotechnologies Inc.
  001-39838
  Building 12, Block B, Phase II
  Biobay Industrial Park, 218 Sangtian St.
  Suzhou Industrial Park
  F4
  215123
  86-512-6262-6701
  TLS Beta Pte. Ltd.
  Shareholder
  American Depository Shares (ADSs), each ADS representing five ordinary shares.
  Morgan Stanley & Co. LLC
  1585 Broadway
  New York
  NY
  10036
  2613623
  7056782.00
  95911027
  10/12/2023
  NASDAQ
  ADSs
  01/12/2021
  Preferred shares converted into ordinary shares
  Gracell Biotechnologies Inc.
  N
  9638782
  01/12/2021
  Preferred shares converted into ordinary shares
  Y
  "Number of Shares Outstanding" is based on ordinary shares as of 8/12/23. "Aggregate Market Value" calculated based on closing price of ADSs on October 11, 2023, which was $2.70. The ADSs are expected to be sold between October 12, 2023 and November 10, 2023. TLS Beta Pte. Ltd. ("TLS") acquired preferred shares of Issuer in connection with pre-IPO transactions. Upon the completion of the IPO, the preferred shares held by TLS were converted into ordinary shares.
  10/12/2023
  /s/ Fidah Alsagoff