# EDGAR Filing Document

**Accession Number:** 0000876343
**File Stem:** 0000000000-26-002663
**Filing Date:** 2026-3
**Character Count:** 2319
**Document Hash:** 8a413f0b3f617c8802f45fc8c2eeecf8
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-002663.hdr.sgml**: 20260521

**ACCESSION NUMBER**: 0000000000-26-002663

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260316

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Lineage Cell Therapeutics, Inc.
- **CENTRAL INDEX KEY:** 0000876343
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 943127919
- **STATE OF INCORPORATION:** CA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-294202

**BUSINESS ADDRESS:**
- **STREET 1:** 2173 SALK AVENUE
- **STREET 2:** SUITE 200
- **CITY:** CARLSBAD
- **STATE:** CA
- **ZIP:** 92008
- **BUSINESS PHONE:** 5105213390

**MAIL ADDRESS:**
- **STREET 1:** 2173 SALK AVENUE
- **STREET 2:** SUITE 200
- **CITY:** CARLSBAD
- **STATE:** CA
- **ZIP:** 92008

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BIOTIME INC
- **DATE OF NAME CHANGE:** 19930328
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001193125-26-101168

## Text-Extract

```

                                                           March 16, 2026

Brian Culley
Chief Executive Officer
Lineage Cell Therapeutics, Inc.
2173 Salk Avenue, Suite 200
Carlsbad, CA 92008

        Re: Lineage Cell Therapeutics, Inc.
            Registration Statement on Form S-3
            Filed March 11, 2026
            File No. 333-294202
Dear Brian Culley:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Alan Campbell at 202-551-4224 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Life
Sciences
cc:    Edwin Astudillo

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._