July 14, 2025
Brent Pfeiffenberger
President and Chief Executive Officer
Century Therapeutics, Inc.
25 North 38th Street, 11th Floor
Philadelphia, PA 19104
Re: Century Therapeutics, Inc.
Registration Statement on Form S-3
Filed July 10, 2025
File No. 333-288616
Dear Brent Pfeiffenberger:
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 Daniel Crawford at 202-551-7767 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Justin Platt, Esq.