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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange
  Commission on May 8, 2020</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No.&nbsp;333-</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 0; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 16pt"><B>UNITED
  STATES</B></FONT></P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 16pt"><B>SECURITIES
  AND EXCHANGE COMMISSION</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 0; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 16pt"><B>FORM S-8</B></FONT></P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 16pt"><B>REGISTRATION
  STATEMENT </B></FONT></P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 16pt"><B>UNDER
  THE SECURITIES ACT OF 1933</B></FONT></P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt"><B></B></FONT></P>
  
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  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 24pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 18pt"><B>Gamida
  Cell Ltd. </B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Exact name of registrant as specified
  in its charter)</B></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top; width: 49%; text-align: center"><B>State of Israel</B></TD>
      <TD STYLE="padding-bottom: 1.5pt; vertical-align: bottom; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top; width: 49%; text-align: center"><B>Not Applicable</B></TD></TR>
  <TR>
      <TD STYLE="vertical-align: top">
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(State or other jurisdiction of</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>incorporation or organization)</B></P></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(I.R.S. Employer</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Identification No.)</B></P></TD></TR>
  <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top">
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>5 Nahum Heftsadie St.</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Givaat Shaul, Jerusalem 91340 Israel</B></P></TD>
      <TD STYLE="padding-bottom: 1.5pt; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><B>Not Applicable</B></TD></TR>
  <TR>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt"><B>(Address of Principal Executive Offices)</B></FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt"><B>(Zip Code)</B></FONT></TD></TR>
  </TABLE>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 0; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>2017 Share Incentive Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Full titles of the plan)</B></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Gamida Cell Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>673 Boylston Street</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Boston, MA 02116</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>+1 (631) 603-8714</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Name, address, including zip code, and
  telephone number, including area code, of agent for service)</B></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>&nbsp;</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I></I></B></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>&nbsp;</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>Copies to:</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>&nbsp;</I></B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
      <TD STYLE="width: 33%">
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Divakar Gupta</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Daniel I. Goldberg</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Joshua A. Kaufman</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Cooley LLP</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>55 Hudson Yards</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York, NY 10001</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>+1 (212) 479-6000</B></P></TD>
      <TD STYLE="vertical-align: top; width: 34%; font-size: 10pt; text-align: center"><B>Haim Gueta<BR>
  Shachar Hadar<BR>
  Meitar | Law Offices<BR>
  16 Abba Hillel Road</B><BR>
  <B>Ramat Gan 5250608, Israel<BR>
  Telephone: +972 (3) 610-3100<BR>
  Facsimile: +972 (3) 610-3111</B></TD>
      <TD STYLE="vertical-align: top; width: 33%">
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Shai Lankry</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Chief Financial Officer</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Gamida Cell Ltd.</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>5 Nahum Heftsadie St.</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Givaat Shaul, Jerusalem 91340 Israel</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>+972 (2) 659-5666</B></P></TD></TR>
  </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
  filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions
  of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo; and &ldquo;emerging
  growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 20%">Large Accelerated filer</TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 25%">Accelerated filer</TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 27%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
      <TD>Non-accelerated filer</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>Smaller reporting company</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
      <TD COLSPAN="7">Emerging growth company <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If an emerging growth company, indicate by check mark if the
  registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
  provided pursuant to Section 7(a)(2)(B) of the Securities Act.&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CALCULATION OF REGISTRATION FEE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Title of securities</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>to be registered</B></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Amount</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>to be<BR> registered</B><SUP>(1)</SUP></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-size: 10pt"><B>Proposed<BR> maximum<BR> offering price<BR> per share</B><SUP>(2)</SUP></FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Proposed<BR> maximum<BR> aggregate</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>offering price</B><SUP>(2)</SUP></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Amount of</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>registration fee</B></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="font-weight: bold">Ordinary Shares, par value NIS 0.01 per share</TD><TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="padding-bottom: 1.5pt; width: 52%; text-align: left; padding-left: 11.35pt">Shares reserved for future issuance under the 2017 Share Incentive Plan</TD><TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; width: 9%; text-align: right">1,552,443<SUP>(3)</SUP></TD><TD STYLE="padding-bottom: 1.5pt; width: 1%; text-align: left"></TD><TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%; text-align: left">$</TD><TD STYLE="padding-bottom: 1.5pt; width: 9%; text-align: right">4.13</TD><TD STYLE="padding-bottom: 1.5pt; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">6,411,589.59</TD><TD STYLE="padding-bottom: 1.5pt; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">832.22</TD><TD STYLE="padding-bottom: 1.5pt; width: 1%; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="padding-bottom: 4pt; font-weight: bold">Total</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">6,411,589.59</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">832.22</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
  </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><SUP>(1)</SUP></TD><TD STYLE="text-align: left">Pursuant to Rule 416(a) under the Securities Act of 1933,
  as amended (the &ldquo;<B><I>Securities Act</I></B>&rdquo;), this Registration Statement shall also cover any additional shares
  of the Registrant&rsquo;s Ordinary Shares (&ldquo;<B><I>Ordinary Shares</I></B>&rdquo;) that become issuable under the Registrant&rsquo;s
  2017 Share Incentive Plan (the &ldquo;<B><I>2017 Plan</I></B>&rdquo;) by reason of any share dividend, share split, recapitalization
  or other similar transaction.</TD>
  </TR></TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><SUP>(2)</SUP></TD><TD STYLE="text-align: left">This estimate is made solely for the purpose of determining
  the registration fee pursuant to the provisions of Rule 457(c) and (h) under the Securities Act. The offering price per share
  and the aggregate offering price for shares reserved for future grant or issuance under the 2017 Plan are based on the average
  of the high and low sale prices per share of the Ordinary Shares as reported on The Nasdaq Global Market as of a date (May 4,
  2020) within five business days prior to filing this Registration Statement.</TD>
  </TR></TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><SUP>(3)</SUP></TD><TD STYLE="text-align: left">Portion of the Ordinary Shares that were automatically
  added to the shares authorized for issuance under the 2017 Plan on January 1, 2019 and January&nbsp;1, 2020, pursuant to an &ldquo;evergreen&rdquo;
  provision contained in the 2017 Plan. Pursuant to such &ldquo;evergreen&rdquo; provision, (a) on January 1 of 2019, the number
  of shares reserved for issuance under the 2017 Plan was automatically increased by a number of Ordinary Shares equal to the lesser
  of: (i) an amount determined by the Registrant&rsquo;s board of directors, if so determined prior to January 1 of the calendar
  year in which the increase occurred, and (ii) 1.5% of the total number of Ordinary Shares outstanding on December 31 of the immediately
  preceding calendar year, and (b) on January 1 of each year from 2020 until (and including) 2027, the number of shares reserved
  for issuance under the 2017 Plan is automatically increased by a number of Ordinary Shares equal to the lesser of: (i) an amount
  determined by the Registrant&rsquo;s board of directors, if so determined prior to January 1 of the calendar year in which the
  increase will occur, and (ii) 3.5% of the total number of Ordinary Shares outstanding on December 31 of the immediately preceding
  calendar year.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 0; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
  
  
  <!-- Field: Page; Sequence: 2 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt"></P></DIV>
      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INCORPORATION BY REFERENCE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><FONT STYLE="background-color: white">This
  Registration Statement on&nbsp;Form&nbsp;S-8&nbsp;is being filed for the purpose of increasing the number of securities of
  the same class as other securities for which a Registration Statement&nbsp;on&nbsp;Form&nbsp;S-8&nbsp;of&nbsp;the Registrant
  relating to the same employee benefit plans is effective. Accordingly, this Registration Statement incorporates by reference
  the contents of&nbsp;the Registration Statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1600847/000114036118042831/s002526x2_s8.htm">Form S-8</A> (File&nbsp;No.&nbsp;333-228301)&nbsp;filed&nbsp;with
  the Securities and Exchange Commission (the &ldquo;<B><I>Commission</I></B>&rdquo;) on&nbsp;</FONT>November&nbsp;9, 201<FONT STYLE="background-color: white">8&nbsp;relating
  to the Registrant&rsquo;s 2017 Share Incentive Plan, in each case except for Item 8, Exhibits, with respect to which the
  Exhibit Index below is incorporated herein by reference.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="background-color: white">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 3; Options: NewSection; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>PART II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION
  STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: left"><B>ITEM
  8. EXHIBITS.</B></P>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 9%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Exhibit</B><BR>
  <B>Number</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 90%"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
  <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top">4.1<SUP>(1)</SUP></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1600847/000114036118042068/s002295x18_ex3-1.htm">Amended and Restated Articles of Association of the Registrant.</A></TD></TR>
  <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top">5.1</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="ea121539ex5-1_gamidacell.htm">Opinion of Meitar | Law Offices, Israeli counsel to the Registrant, as to the validity of the ordinary shares.</A></TD></TR>
  <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top">23.1</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="ea121539ex23-1_gamidacell.htm">Consent of Independent Registered Public Accounting Firm.</A></TD></TR>
  <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top">23.2</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="ea121539ex5-1_gamidacell.htm">Consent of Meitar | Law Offices. Reference is made to Exhibit 5.1.</A></TD></TR>
  <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top">24.1</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="#s1">Powers of Attorney. Reference is made to the signature page hereto.</A></TD></TR>
  <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD>99.1<SUP>(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1600847/000114036119011438/nt10002510x1_ex10-6.htm">Gamida Cell Ltd. 2017 Share Incentive Plan, as amended.</A></TD></TR>
  </TABLE>
  
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 0; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="margin-top: 0; margin-bottom: 0"></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in; padding-right: 0; padding-left: 0"><SUP>(1)</SUP>&nbsp;</TD>
      <TD STYLE="text-align: left; padding-right: 0; padding-left: 0">Previously filed as Exhibit 3.1 to the Registrant&rsquo;s Form 6-K (File No. 001-38716), filed with the Commission on November 1, 2018, and incorporated herein by reference.</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0; padding-left: 0"><SUP>(2)</SUP></TD>
      <TD STYLE="text-align: left; padding-right: 0; padding-left: 0">Previously filed as Exhibit 10.6 to the Registrant&rsquo;s Registration Statement on Form F-1 (File No. 333-232302), originally filed with the Commission on June 24, 2019, as amended, and incorporated herein by reference.</TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  
  <!-- Field: Page; Sequence: 4; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to the requirements of the Securities Act of 1933,
  as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing
  on Form&nbsp;S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly
  authorized, in Boston, Massachusetts, on May 8, 2020.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
      <TD STYLE="vertical-align: top; width: 60%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 4%">By:</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 36%">/s/ Julian Adams</TD></TR>
  <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Julian Adams, Ph. D.</P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Chief Executive Officer</P></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><A NAME="s1"></A>POWERS OF ATTORNEY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">KNOW ALL BY THESE PRESENTS, that each person whose signature
  appears below constitutes and appoints Julian Adams and Shai Lankry, and each of them, as his or her true and lawful attorneys-in-fact
  and agents, each with the full power of substitution, for him or her and in his or her name, place or stead, in any and all capacities,
  to sign any and all amendments to this Registration Statement (including post-effective amendments), and to file the same, with
  exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact
  and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to
  be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying
  and confirming all that said attorneys-in-fact and agents, or their substitute or substitutes, may lawfully do or cause to be done
  by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to the requirements of the Securities Act of 1933,
  as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="text-align: left">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="text-align: left; border-bottom: Black 1.5pt solid; vertical-align: top">
          <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ Julian Adams</P></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">Chief Executive Officer and</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: center">May 8, 2020</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: left">Julian Adams, Ph. D.</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">Member of the Board of Directors</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: left">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><I>(Principal Executive Officer)</I></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="text-align: left">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="text-align: left; border-bottom: Black 1.5pt solid; vertical-align: top">
          <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ Shai Lankry</P></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">Chief Financial Officer</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: center">May 8, 2020</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: left">Shai Lankry</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><I>(Principal Financial and Accounting Officer)</I></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="text-align: left">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="text-align: left; border-bottom: Black 1.5pt solid; vertical-align: top">
          <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 0pt solid">/s/ Robert I. Blum</P></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">Chairman of the Board of Directors</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: center">May 8, 2020</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: left">Robert I. Blum</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="text-align: left">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="text-align: left; border-bottom: Black 1.5pt solid; vertical-align: top">
          <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 0pt solid">/s/ Ofer Gonen</P></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">Member of the Board of Directors</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: center">May 8, 2020</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: left">Ofer Gonen</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="text-align: left">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="text-align: left; border-bottom: Black 1.5pt solid; vertical-align: top">
          <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 0pt solid">/s/ Shawn C. Tomasello</P></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">Member of the Board of Directors</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: center">May 8, 2020</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: left">Shawn C. Tomasello</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="text-align: left">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="text-align: left; border-bottom: Black 1.5pt solid; vertical-align: top">
          <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 0pt solid">/s/ Kenneth I. Moch</P></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">Member of the Board of Directors</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: center">May 8, 2020</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: left">Kenneth I. Moch</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="text-align: left">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="text-align: left; border-bottom: Black 1.5pt solid; vertical-align: top">
          <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 0pt solid">/s/ Michael S. Perry</P></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">Member of the Board of Directors</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: center">May 8, 2020</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: left">Michael S. Perry</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="text-align: left">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="text-align: left; border-bottom: Black 1.5pt solid; vertical-align: top">
          <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 0pt solid">/s/ <FONT STYLE="background-color: white">Stephen
          T. Wills</FONT></P></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">Member of the Board of Directors</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: center">May 8, 2020</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: left"><FONT STYLE="background-color: white">Stephen T. Wills</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: left">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="text-align: left; border-bottom: Black 1.5pt solid; vertical-align: top">
          <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 0pt solid">/s/ Nurit Benjamini</P></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">Member of the Board of Directors</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: center">May 8, 2020</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: left">Nurit Benjamini</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: left">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="text-align: left; vertical-align: top"><B>Gamida Cell, Inc.</B></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">Authorized U.S. Representative </TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: center">May 8, 2020</TD></TR>
  <TR>
      <TD COLSPAN="2" STYLE="text-align: left; vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="vertical-align: top">By:</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top">/s/ Julian Adams&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="vertical-align: top">Name:</TD>
      <TD STYLE="vertical-align: top">Julian Adams, Ph. D.</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="vertical-align: top; padding-left: 33pt; text-indent: -33pt">Title:</TD>
      <TD STYLE="vertical-align: top">Chief Executive Officer</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea121539-s8_gamidacell.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 47576}]
metadata_filer: {"company-data": {"conformed-name": "Gamida Cell Ltd.", "cik": "0001600847", "assigned-sic": "2836", "irs-number": "000000000", "state-of-incorporation": "L3", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-238115", "film-number": "20860502"}, "business-address": {"street1": "5 NAHUM HAFZADI STREET", "city": "JERUSALEM", "state": "L3", "zip": "95484", "phone": "97226595666"}, "mail-address": {"street1": "5 NAHUM HAFZADI STREET", "city": "JERUSALEM", "state": "L3", "zip": "95484"}}
text: As filed with the Securities and Exchange
  Commission on May 8, 2020
  Registration No. 333-
  UNITED
  STATES
  SECURITIES
  AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION
  STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  Gamida
  Cell Ltd.
  (Exact name of registrant as specified
  in its charter)
  State of Israel
  Not Applicable
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  5 Nahum Heftsadie St.
  Givaat Shaul, Jerusalem 91340 Israel
  Not Applicable
  (Address of Principal Executive Offices)
  (Zip Code)
  2017 Share Incentive Plan
  (Full titles of the plan)
  Gamida Cell Inc.
  673 Boylston Street
  Boston, MA 02116
  +1 (631) 603-8714
  (Name, address, including zip code, and
  telephone number, including area code, of agent for service)
  Copies to:
  Divakar Gupta
  Daniel I. Goldberg
  Joshua A. Kaufman
  Cooley LLP
  55 Hudson Yards
  New York, NY 10001
  +1 (212) 479-6000
  Haim Gueta
  Shachar Hadar
  Meitar | Law Offices
  16 Abba Hillel Road
  Ramat Gan 5250608, Israel
  Telephone: +972 (3) 610-3100
  Facsimile: +972 (3) 610-3111
  Shai Lankry
  Chief Financial Officer
  Gamida Cell Ltd.
  5 Nahum Heftsadie St.
  Givaat Shaul, Jerusalem 91340 Israel
  +972 (2) 659-5666
  Indicate by check mark whether the registrant is a large accelerated
  filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions
  of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging
  growth company" in Rule 12b-2 of the Exchange Act.
  Large Accelerated filer
  ☐
  Accelerated filer
  ☒
  Non-accelerated filer
  ☐
  Smaller reporting company
  ☐
  Emerging growth company
  ☒
  If an emerging growth company, indicate by check mark if the
  registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
  provided pursuant to Section 7(a)(2)(B) of the Securities Act.
  ☐
  CALCULATION OF REGISTRATION FEE
  Title of securities
  to be registered
  Amount
  to be
  registered
  (1)
  Proposed
  maximum
  offering price
  per share
  (2)
  Proposed
  maximum
  aggregate
  offering price
  (2)
  Amount of
  registration fee
  Ordinary Shares, par value NIS 0.01 per share
  Shares reserved for future issuance under the 2017 Share Incentive Plan
  1,552,443
  (3)
  $
  4.13
  $
  6,411,589.59
  $
  832.22
  Total
  $
  6,411,589.59
  $
  832.22
  (1)
  Pursuant to Rule 416(a) under the Securities Act of 1933,
  as amended (the "
  Securities Act
  "), this Registration Statement shall also cover any additional shares
  of the Registrant's Ordinary Shares ("
  Ordinary Shares
  ") that become issuable under the Registrant's
  2017 Share Incentive Plan (the "
  2017 Plan
  ") by reason of any share dividend, share split, recapitalization
  or other similar transaction.
  (2)
  This estimate is made solely for the purpose of determining
  the registration fee pursuant to the provisions of Rule 457(c) and (h) under the Securities Act. The offering price per share
  and the aggregate offering price for shares reserved for future grant or issuance under the 2017 Plan are based on the average
  of the high and low sale prices per share of the Ordinary Shares as reported on The Nasdaq Global Market as of a date (May 4,
  2020) within five business days prior to filing this Registration Statement.
  (3)
  Portion of the Ordinary Shares that were automatically
  added to the shares authorized for issuance under the 2017 Plan on January 1, 2019 and January 1, 2020, pursuant to an "evergreen"
  provision contained in the 2017 Plan. Pursuant to such "evergreen" provision, (a) on January 1 of 2019, the number
  of shares reserved for issuance under the 2017 Plan was automatically increased by a number of Ordinary Shares equal to the lesser
  of: (i) an amount determined by the Registrant's board of directors, if so determined prior to January 1 of the calendar
  year in which the increase occurred, and (ii) 1.5% of the total number of Ordinary Shares outstanding on December 31 of the immediately
  preceding calendar year, and (b) on January 1 of each year from 2020 until (and including) 2027, the number of shares reserved
  for issuance under the 2017 Plan is automatically increased by a number of Ordinary Shares equal to the lesser of: (i) an amount
  determined by the Registrant's board of directors, if so determined prior to January 1 of the calendar year in which the
  increase will occur, and (ii) 3.5% of the total number of Ordinary Shares outstanding on December 31 of the immediately preceding
  calendar year.
  INCORPORATION BY REFERENCE
  This
  Registration Statement on Form S-8 is being filed for the purpose of increasing the number of securities of
  the same class as other securities for which a Registration Statement on Form S-8 of the Registrant
  relating to the same employee benefit plans is effective. Accordingly, this Registration Statement incorporates by reference
  the contents of the Registration Statement on
  Form S-8
  (File No. 333-228301) filed with
  the Securities and Exchange Commission (the "
  Commission
  ") on
  November 9, 201
  8 relating
  to the Registrant's 2017 Share Incentive Plan, in each case except for Item 8, Exhibits, with respect to which the
  Exhibit Index below is incorporated herein by reference.
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION
  STATEMENT
  ITEM
  8. EXHIBITS.
  Exhibit
  Number
  Description
  4.1
  (1)
  Amended and Restated Articles of Association of the Registrant.
  5.1
  Opinion of Meitar | Law Offices, Israeli counsel to the Registrant, as to the validity of the ordinary shares.
  23.1
  Consent of Independent Registered Public Accounting Firm.
  23.2
  Consent of Meitar | Law Offices. Reference is made to Exhibit 5.1.
  24.1
  Powers of Attorney. Reference is made to the signature page hereto.
  99.1
  (2)
  Gamida Cell Ltd. 2017 Share Incentive Plan, as amended.
  (1)
  Previously filed as Exhibit 3.1 to the Registrant's Form 6-K (File No. 001-38716), filed with the Commission on November 1, 2018, and incorporated herein by reference.
  (2)
  Previously filed as Exhibit 10.6 to the Registrant's Registration Statement on Form F-1 (File No. 333-232302), originally filed with the Commission on June 24, 2019, as amended, and incorporated herein by reference.
  2
  SIGNATURES
  Pursuant to the requirements of the Securities Act of 1933,
  as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing
  on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly
  authorized, in Boston, Massachusetts, on May 8, 2020.
  By:
  /s/ Julian Adams
  Julian Adams, Ph. D.
  Chief Executive Officer
  POWERS OF ATTORNEY
  KNOW ALL BY THESE PRESENTS, that each person whose signature
  appears below constitutes and appoints Julian Adams and Shai Lankry, and each of them, as his or her true and lawful attorneys-in-fact
  and agents, each with the full power of substitution, for him or her and in his or her name, place or stead, in any and all capacities,
  to sign any and all amendments to this Registration Statement (including post-effective amendments), and to file the same, with
  exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact
  and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to
  be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying
  and confirming all that said attorneys-in-fact and agents, or their substitute or substitutes, may lawfully do or cause to be done
  by virtue hereof.
  Pursuant to the requirements of the Securities Act of 1933,
  as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.
  Signature
  Title
  Date
  /s/ Julian Adams
  Chief Executive Officer and
  May 8, 2020
  Julian Adams, Ph. D.
  Member of the Board of Directors
  (Principal Executive Officer)
  /s/ Shai Lankry
  Chief Financial Officer
  May 8, 2020
  Shai Lankry
  (Principal Financial and Accounting Officer)
  /s/ Robert I. Blum
  Chairman of the Board of Directors
  May 8, 2020
  Robert I. Blum
  /s/ Ofer Gonen
  Member of the Board of Directors
  May 8, 2020
  Ofer Gonen
  /s/ Shawn C. Tomasello
  Member of the Board of Directors
  May 8, 2020
  Shawn C. Tomasello
  /s/ Kenneth I. Moch
  Member of the Board of Directors
  May 8, 2020
  Kenneth I. Moch
  /s/ Michael S. Perry
  Member of the Board of Directors
  May 8, 2020
  Michael S. Perry
  /s/
  Stephen
          T. Wills
  Member of the Board of Directors
  May 8, 2020
  Stephen T. Wills
  /s/ Nurit Benjamini
  Member of the Board of Directors
  May 8, 2020
  Nurit Benjamini
  Gamida Cell, Inc.
  Authorized U.S. Representative
  May 8, 2020
  By:
  /s/ Julian Adams
  Name:
  Julian Adams, Ph. D.
  Title:
  Chief Executive Officer
  3