LAW OFFICES
THOMPSON, WELCH, SOROKO & GILBERT LLP
3950 CIVIC CENTER DRIVE, SUITE 300
SAN RAFAEL, CA 94903
(415) 448-5000
| FACSIMILE | |
| RICHARD S. SOROKO | (415) 448-5010 |
| email: rsoroko@TWSGLAW.com | |
| SAN FRANCISCO OFFICE | |
| (415) 262-1200 |
July 31, 2012
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | BioTime, Inc. |
Registration Statement on Form S-3
Ladies/Gentlemen:
This letter accompanies a Registration Statement on Form S-3 filed by BioTime, Inc. The Registration Statement pertains to outstanding common shares being registered for the account of certain selling security holders, including a subsidiary of BioTime. BioTime has determined that it qualifies for the use of Form S-3.
Please direct all correspondence and communications with respect to the Registration Statement to the undersigned.
| Very truly yours, | |
| s/Richard S. Soroko | |
| Richard S. Soroko |