# EDGAR Filing Document

**Accession Number:** 0000876343
**File Stem:** 0001193125-26-116059
**Filing Date:** 2026-3
**Character Count:** 2404
**Document Hash:** 32b8c26298696118f5d1ed666713f167
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-116059.hdr.sgml**: 20260521

**ACCESSION NUMBER**: 0001193125-26-116059

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260319

**FILER**: 

**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:** CORRESP

**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

**Lineage Cell Therapeutics, Inc.**

2173 Salk Avenue, Suite 200

Carlsbad, CA 92008

March 19, 2026

**<u>VIA EDGAR</u>**

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Alan Campbell

Re: Lineage Cell Therapeutics, Inc.<br>Registration Statement on Form S-3<br>Filed March 11, 2026<br>File No. 333-294202

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Lineage Cell Therapeutics, Inc. (the "Company"), hereby respectfully requests that the effectiveness of the registration statement referred to above (the "Registration Statement") be accelerated so that it becomes effective at 4:30 p.m., Eastern Time, on March 23, 2026, or as soon thereafter as possible.

The Company hereby authorizes Edwin Astudillo of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.

Please contact me at (442) 287-8967or Mr. Astudillo at (858) 720-8953 when the Registration Statement has been declared effective pursuant to this request and/or with any questions.

Sincerely,

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| | |
|:---|:---|
| Lineage Cell Therapeutics, Inc. | Lineage Cell Therapeutics, Inc. |
| By: | /s/ George A. Samuel III |
| Name: | George A. Samuel III |
| Title: | General Counsel and Corporate Secretary |

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