CORRESP 1 filename1.htm Acceleration Request

Athersys, Inc.

3201 Carnegie Avenue

Cleveland, Ohio 44115

July 2, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attn:     Alan Campbell

 

  Re:

Athersys, Inc.

    

Registration Statement on Form S-3 (Registration No. 333-257409)

Ladies and Gentlemen:

On behalf of Athersys, Inc. (the “Company”), the undersigned hereby requests, pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, that the effective time of the Registration Statement on Form S-3 (File No. 333-257409) of the Company be accelerated to 9:00 a.m. Eastern Time on July 7, 2021, or as soon as practicable thereafter. The Company respectfully requests that you notify Michael J. Solecki of such effectiveness by a telephone call to (216) 586-7103.

Please contact Michael J. Solecki at Jones Day at (216) 586-7103 if you have any questions concerning this matter. Thank you for your continued attention to this matter.


Very truly yours,
ATHERSYS, INC.

By:

  /s/ Ivor Macleod
  Name:   Ivor Macleod
  Title:   Chief Financial Officer

cc: Michael J. Solecki, Esq.