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email: rsoroko@TWSGLAW.com
SAN FRANCISCO OFFICE
(415) 262-1200
July 21, 2010
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
RE: | BioTime, Inc. |
Amendment No.1 to Registration Statement on Form S-3
File No. 333-167822
Ladies/Gentlemen:
Enclosed for filing by the above-referenced company is Amendment No. 1 to Registration Statement on Form S-3. This amendment includes revisions made in response to a comment from the staff.
Please direct all correspondence and communications with respect to this registration statement to the undersigned.
Very truly yours, | ||
/s/ Richard S. Soroko | ||
Richard S. Soroko |