Century Therapeutics, Inc. 

25 North 38^th Street, 11^th Floor
Philadelphia, Pennsylvania 19104

 

May 17, 2024

 

VIA EDGAR 

U.S. Securities and Exchange Commission 

Division of Corporation Finance 

Office of Life Sciences 

100 F Street, N.E. 

Washington, D.C. 20549-7553

 

Re:         Century Therapeutics, Inc.

Registration Statement on Form S-3
Filed May 15, 2024 (File No. 333-279422)

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Century Therapeutics, Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-279422) (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 4:05 P.M., Eastern Time, on May 21, 2024, or as soon thereafter as is practicable.

 

Please contact Justin S. Platt, Esq. of Goodwin Procter LLP, counsel to the Company, at (212) 459-7340 to provide notice of effectiveness, or if you have any questions or comments concerning this request.

 

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Very truly yours,

 

	CENTURY THERAPEUTICS, INC.
	By:	/s/ Brent Pfeiffenberger, Pharm.D.
		Name:	Brent Pfeiffenberger, Pharm.D.
		Title:	President and Chief Executive Officer