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SEC Company Response from Lineage Cell Therapeutics, Inc. (LCTX) (CIK 0000876343) (LCTX) — May 6, 2020

Lineage Cell Therapeutics, Inc. (LCTX) (CIK 0000876343)
Date: May 6, 2020 · CIK: 0000876343 · Accession: 0001493152-20-007837

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File numbers found in text: 333-237975

Date
May 8, 2020
Author
/s/
Form
CORRESP
Company
Lineage Cell Therapeutics, Inc. (LCTX) (CIK 0000876343)

Letter

VIA EDGAR Division of Corporation Finance Attn: Abby Adams Registration Statement on Form S-3 File No. 333-237975

RE: Lineage Cell Therapeutics, Inc.

Dear Ms. Adams:

Lineage Cell Therapeutics, Inc., a California corporation (the “Company”), respectfully requests pursuant to Rule 461 under the Securities Act of 1933, as amended, that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-237975) be accelerated and that it be declared effective on May 8, 2020 at 4:00 p.m. Eastern Time, or as soon as practicable thereafter.

Sincerely,
/s/
Brandi L. Roberts

Show Raw Text
CORRESP
1
filename1.htm

VIA
EDGAR

May
6, 2020

U.S.
Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attn:
Abby Adams

    RE:
    Lineage
    Cell Therapeutics, Inc.

    Registration
    Statement on Form S-3

    File
    No. 333-237975

Dear
Ms. Adams:

Lineage
Cell Therapeutics, Inc., a California corporation (the “Company”), respectfully requests pursuant to
Rule 461 under the Securities Act of 1933, as amended, that the effective date of the Company’s Registration Statement on
Form S-3 (File No. 333-237975) be accelerated and that it be declared effective on May 8, 2020 at 4:00 p.m. Eastern Time, or as
soon as practicable thereafter.

    Sincerely,

    /s/
    Brandi L. Roberts

    Chief
    Financial Officer

    cc:

    Chase
    Leavitt, General Counsel, Lineage Cell Therapeutics, Inc.

    Steven
    M. Przesmicki, Esq., Cooley LLP