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SEC Company Response from Century Therapeutics, (IPSC) — Jan 7, 2026

Century Therapeutics, Inc.
Date: Jan. 7, 2026 · CIK: 0001850119 · Accession: 0001104659-26-001760

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File numbers found in text: 333-288616

Date
January 7, 2026
Author
Brent Pfeiffenberger, Pharm.D.
Form
CORRESP
Company
Century Therapeutics, Inc.

Letter

Century Therapeutics, Inc.

25 North 38th Street, 11th Floor Philadelphia, Pennsylvania 19104

January 7, 2026

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 July 10, 2025 (File No. 333-288616)

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. 333-288616) (the " Registration Statement ") be accelerated so that the Company's Registration Statement will become effective at 4:01 P.M., Eastern Time, on January 9, 2026, or as soon thereafter as is practicable.

Please contact Jennifer L. Porter, Esq. of Goodwin Procter LLP, counsel to the Company, at (445) 207-7806 to provide notice of effectiveness, or if you have any questions or comments concerning this request.

[ Remainder of the page intentionally left blank ]

Very truly yours,
CENTURY THERAPEUTICS, INC.

Show Raw Text
CORRESP
 1
 filename1.htm

 Century Therapeutics, Inc.

 25 North 38th Street, 11th Floor
Philadelphia, Pennsylvania 19104

 January 7, 2026

 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 July 10, 2025 (File No. 333-288616)

 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. 333-288616) (the " Registration
Statement ") be accelerated so that the Company's Registration Statement will become effective at 4:01 P.M., Eastern
Time, on January 9, 2026, or as soon thereafter as is practicable.

 Please contact Jennifer L.
Porter, Esq. of Goodwin Procter LLP, counsel to the Company, at (445) 207-7806 to provide notice of effectiveness, or if you have
any questions or comments concerning this request.

 [ Remainder of the page intentionally left
blank ]

 Very truly yours,

 CENTURY THERAPEUTICS, INC.

 By:
 /s/ Brent Pfeiffenberger, Pharm.D.

 Name:
 Brent Pfeiffenberger, Pharm.D.

 Title:
 President and Chief Executive Officer