United States securities and exchange commission logo July 1, 2021 Ivor Macleod Chief Financial Officer Athersys, Inc. 3201 Carnegie Avenue Cleveland, Ohio 44115-2634 Re: Athersys, Inc. Registration Statement on Form S-3 Filed June 25, 2021 File No. 333-257409 Dear Mr. Macleod: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Alan Campbell at 202-551-4224 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Michael J. Solecki