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 |
August 14, 2012
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | BioTime, Inc. Amendment No. 1 to Registration Statement on Form S-3 File No. 333-182964 |
Ladies/Gentlemen:
This letter accompanies Amendment No. 1 to Registration Statement on Form S-3 (333-182964) filed by BioTime, Inc. This amendment includes updated financial and outstanding security information as of June 30, 2012, and revisions made in response to a comment from the staff.
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 |