TEXT-EXTRACT 2 filename2.txt January 24, 2020 Gil Van Bokkelen, Ph.D. Chief Executive Officer Athersys, Inc. 3201 Carnegie Avenue Cleveland, OH 44115-2634 Re: Athersys, Inc. Registration Statement on Form S-3 Filed January 16, 2020 File No. 333-235945 Dear Dr. Van Bokkelen: 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 Jeffrey Gabor at 202-551-2544 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Michael J. Solecki, Esq.