Correspondence 0001104659-24-063126 from Century Therapeutics, Inc. (IPSC) (CIK 0001850119) (IPSC)
Century Therapeutics, Inc. (IPSC) (CIK 0001850119)
Date: May 17, 2024 · CIK: 0001850119 · Accession: 0001104659-24-063126
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File numbers found in text: 333-279422
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Century Therapeutics, Inc.
25 North 38th Street, 11th
Floor
Philadelphia, Pennsylvania 19104
May 17, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549-7553
Re: Century
Therapeutics, Inc.
Registration Statement on Form S-3
Filed May 15, 2024 (File No. 333-279422)
Ladies and Gentlemen:
Pursuant to Rule 461
under the Securities Act of 1933, as amended, Century Therapeutics, Inc. (the “Company”) hereby requests
that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-279422) (the “Registration
Statement”) be accelerated so that the Company’s Registration Statement will become effective at 4:05 P.M., Eastern
Time, on May 21, 2024, or as soon thereafter as is practicable.
Please contact Justin S. Platt, Esq.
of Goodwin Procter LLP, counsel to the Company, at (212) 459-7340 to provide notice of effectiveness, or if you have any questions or
comments concerning this request.
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Very truly yours,
CENTURY THERAPEUTICS, INC.
By:
/s/ Brent Pfeiffenberger, Pharm.D.
Name:
Brent Pfeiffenberger, Pharm.D.
Title:
President and Chief Executive Officer