Correspondence 0001437749-23-033105 from ATHERSYS, INC / NEW (ATHXQ) (CIK 0001368148)
ATHERSYS, INC / NEW (ATHXQ) (CIK 0001368148)
Date: Nov. 28, 2023 · CIK: 0001368148 · Accession: 0001437749-23-033105
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File numbers found in text: 333-275458
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CORRESP 1 filename1.htm athx20231128_corresp.htm Athersys, Inc. 3201 Carnegie Avenue Cleveland, Ohio 44115 November 28, 2023 VIA EDGAR SUBMISSION U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Athersys, Inc. (the “Company”) Registration Statement on Form S-1 (File No. 333-275458) (the “Registration Statement”) Ladies and Gentlemen: Pursuant to Rule 461 of the Securities Act of 1933, as amended, the Company hereby requests that the U.S. Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement to become effective on Wednesday, November 29, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable, unless the Company notifies you otherwise prior to such time. If you have any questions regarding this request, please contact our outside counsel, Faith L. Charles of Thompson Hine LLP, by telephone at (212) 908-3905 or via email at Faith.Charles@ThompsonHine.com. Please also call Faith L. Charles as soon as the Company’s Registration Statement has been declared effective. Thank you for your attention to this matter. Sincerely, ATHERSYS, INC. By: /s/ Daniel Camardo Name: Daniel Camardo Title: Chief Executive Officer cc: Faith L. Charles, Thompson Hine LLP