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 |
