SEC Comment Letter for Lineage Cell Therapeutics, Inc. (LCTX) (CIK 0000876343) (LCTX) — Feb 8, 2011
Lineage Cell Therapeutics, Inc. (LCTX) (CIK 0000876343)
Date: Feb. 8, 2011 · CIK: 0000876343 · Accession: 0000000000-11-008338
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January 20, 2011 Dr. Michael D. West, PhD. Chief Executive Officer BioTime, Inc. 1301 Harbor Bay Parkway, Suite 100 Alameda, California 94502 Re: BioTime, Inc. 0B Form 10- K for the Fiscal Year E nded December 31, 2009 Definitive Proxy Statement Filed April 30, 2010 File No. 001 -12830 Dear D r. West : We have completed our review of your Form10- K and related filings and have no further comments at this time. Sincerely, Melissa Rocha Accounting Branch Chief