April 11, 2008 Securities and Exchange Commission Washington, D.C. 20549 Attn: Jeffrey Riedler, Assistant Director Rose Zukin VIA FACSIMILE AND EDGAR TRANSMISSION : 202-772-9217 - ------------------------------------ Re: Geron Corporation Registration Statement on Form S-3 File No. 333-149969 Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (No. 333-149969) of Geron Corporation (the "Company"). We respectfully request that the Registration Statement become effective as of 4:00 p.m. EDT on Tuesday, April 15, 2008 or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Alan Mendelson at (650) 463-4693 or Mark Roeder at (650) 463-3043. We also respectfully request that a copy of the written order from the Securities and Exchange Commission (the "Commission") verifying the effective time and date of the Registration Statement be sent to our counsel, Latham & Watkins LLP, Attention: Alan Mendelson and Mark Roeder, by facsimile to (650) 463-2600. Pursuant to the staff's letter dated April 2, 2008, the Company acknowledges that the action of the Commission or staff declaring the Registration Statement effective does not: (i) foreclose the Commission from taking any action with respect to the filing; (ii) relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and (iii) enable the Company to assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. 1 Please do not hesitate to call the undersigned at (650) 473-7700 if you have any questions regarding this request. Very truly yours, /s/ David L. Greenwood ---------------------- David L. Greenwood Executive Vice President and Chief Financial Officer cc: Alan C. Mendelson, Esq. Mark V. Roeder, Esq. 2