<SEC-DOCUMENT>0001493152-21-006272-index.html : 20210416
<SEC-HEADER>0001493152-21-006272.hdr.sgml : 20210416
<ACCEPTANCE-DATETIME>20210317170007
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001493152-21-006272
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20210317

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Lineage Cell Therapeutics, Inc.
		CENTRAL INDEX KEY:			0000876343
		STANDARD INDUSTRIAL CLASSIFICATION:	BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
		IRS NUMBER:				943127919
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2173 SALK AVENUE
		STREET 2:		SUITE 200
		CITY:			CARLSBAD
		STATE:			CA
		ZIP:			92008
		BUSINESS PHONE:		5105213390

	MAIL ADDRESS:	
		STREET 1:		2173 SALK AVENUE
		STREET 2:		SUITE 200
		CITY:			CARLSBAD
		STATE:			CA
		ZIP:			92008

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BIOTIME INC
		DATE OF NAME CHANGE:	19930328
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>corresp_001.jpg
<TEXT>
Document 2 - file: corresp_001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>corresp_002.jpg
<TEXT>
Document 3 - file: corresp_002.jpg

</DOCUMENT>
</SEC-DOCUMENT>