True. Parenchyma cells are the most abundant type of cells in a plant since they make up parenchyma tissue which is the most common tissue in plants. Parenchyma cells have thin walls, and posses large vacuoles as well as distinct intercellular spaces. Parenchyma cells have many functions. Each function is largely determined by where the cell located. Those found in roots and stems are used to store food in form of starch, and water. The large vacuoles in the cells is where the food and water are stored.