LAW OFFICES

LIPPENBERGER, THOMPSON, WELCH, SOROKO & GILBERT LLP

201 TAMAL VISTA BLVD.

CORTE MADERA, CA  94925

(415)  927-5200

FACSIMILE

(415) 927-5210

email: rsoroko@LTWS.com

SAN FRANCISCO OFFICE

(415) 262-1200

June 16, 2010

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

RE: BioTime, Inc.

Registration Statement on Form S-3

Ladies/Gentlemen:

Enclosed for filing by the above-referenced company is Amendment No. 2 to Registration Statement on Form S-3.

Please direct all correspondence and communications with respect to this registration statement to the undersigned.

Very truly yours,

Richard S. Soroko