VIA EDGAR

 

March 17, 2021

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

 

Attn:	Jordan Metoyer
	Tim Buchmiller

 

RE:	Lineage Cell Therapeutics, Inc.
	Registration Statement on Form S-3
	Filed March 11, 2021
	File No. 333-254155

 

To Whom It May Concern:

 

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. 333-254155) be accelerated and that it be declared effective on March 19, 2021 at 4:00 p.m. Eastern Time, or as soon as practicable thereafter.

 

	Sincerely,
	/s/ Brian M. Culley
	Chief Executive Officer

 

cc:	Chase Leavitt, General Counsel, Lineage Cell Therapeutics, Inc.
	Steven M. Przesmicki, Esq., Cooley LLP