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SEC Company Response from Lineage Cell Therapeutics, Inc. (LCTX) (CIK 0000876343) (LCTX) — May 3, 2017

Lineage Cell Therapeutics, Inc. (LCTX) (CIK 0000876343)
Date: May 3, 2017 · CIK: 0000876343 · Accession: 0001140361-17-018242

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File numbers found in text: 333-217182

Date
May 3, 2017
Author
By
Form
CORRESP
Company
Lineage Cell Therapeutics, Inc. (LCTX) (CIK 0000876343)

Letter

VIA EDGAR Division of Corporation Finance Request for Acceleration Acceleration Request Request Date: May 5, 2017 Request Time: 9:30 a.m. Eastern Time (or as soon thereafter as practicable)

Dear Ms. Yale:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, BioTime, Inc., a California corporation (the “Registrant”), hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3/A (File No. 333-217182), to become effective at 9:30 a.m. Eastern Time on May 5, 2017, or as soon thereafter as practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes Michael A. Hedge or Alexa M. Ekman of K&L Gates LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.

The Registrant requests that it be notified of such effectiveness by a telephone call to Michael A. Hedge at (949) 623-3519, or in his absence, Alexa M. Ekman at (949) 623-3603.

Sincerely,
BIOTIME, INC.

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CORRESP
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BioTime, Inc.

1010 Atlantic Avenue, Suite 102

Alameda, California 94501

May 3, 2017

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn:          Dorrie Yale

Re:

BioTime, Inc.

Registration Statement on Form S-3/A

File No. 333-217182

Request for Acceleration

Acceleration Request

Request Date: May 5, 2017

Request Time: 9:30 a.m. Eastern Time (or as soon thereafter as practicable)

Dear Ms. Yale:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, BioTime, Inc., a California corporation (the “Registrant”), hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3/A (File No. 333-217182), to become effective at 9:30 a.m. Eastern Time on May 5, 2017, or as soon thereafter as practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes Michael A. Hedge or Alexa M. Ekman of K&L Gates LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.

The Registrant requests that it be notified of such effectiveness by a telephone call to Michael A. Hedge at (949) 623-3519, or in his absence, Alexa M. Ekman at (949) 623-3603.

Sincerely,

BIOTIME, INC.

By:

/s/ Michael D. West, Ph.D.

Michael D. West, Ph.D.

Co-Chief Executive Officer

cc:

Russell Skibsted, BioTime, Inc.

Stephana Patton, BioTime, Inc.

Michael A. Hedge, K&L Gates LLP

Alexa M. Ekman, K&L Gates LLP