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 21, 2013
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Amendment No. 1 to Registration Statement on Form S-3
File No. 333-187710
Ladies/Gentlemen:
This letter accompanies Amendment No. 1 to Registration Statement on Form S-3 (333-187710) filed by BioTime, Inc. This amendment includes revisions made in response to comments from the staff and to update certain information.
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 |
