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SEC Company Response from Lineage Cell Therapeutics, Inc. (LCTX) (CIK 0000876343) (LCTX) — Jul 29, 2013

Lineage Cell Therapeutics, Inc. (LCTX) (CIK 0000876343)
Date: July 29, 2013 · CIK: 0000876343 · Accession: 0001140361-13-029178

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File numbers found in text: 333-188066

Date
July 29, 2013
Author
s/Robert W. Peabody
Form
CORRESP
Company
Lineage Cell Therapeutics, Inc. (LCTX) (CIK 0000876343)

Letter

BioTime, Inc.

1301 Harbor Bay Parkway, Suite 100

Alameda, California 94502

(510) 521-3390

July 29, 2013

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

RE: BioTime, Inc.

Registration Statement on Form S-3

File No. 333-188066

Ladies/Gentlemen:

The undersigned registrant hereby requests that its Registration Statement on Form S-3, as amended, File No. 333-188066, be declared effective at 10:00 a.m. on July 31, 2013, or as soon thereafter as practicable.

The registrant acknowledges that:

· should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve BioTime, Inc. from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

· BioTime, Inc. may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,
s/Robert W. Peabody

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CORRESP
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BioTime, Inc.

1301 Harbor Bay Parkway, Suite 100

Alameda, California 94502

(510) 521-3390

July 29, 2013

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

RE:
BioTime, Inc.

Registration Statement on Form S-3

File No. 333-188066

Ladies/Gentlemen:

The undersigned registrant hereby requests that its Registration Statement on Form S-3, as amended, File No. 333-188066, be declared effective at 10:00 a.m. on July 31, 2013, or as soon thereafter as practicable.

The registrant acknowledges that:

·
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

·
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve BioTime, Inc. from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

·
BioTime, Inc. may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,

s/Robert W. Peabody

Senior Vice President

Chief Operating Officer and

Chief Financial Officer