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                             May 21, 2021

       Osvaldo Flores
       Chief Executive Officer
       Century Therapeutics, Inc.
       3675 Market Street
       Philadelphia, Pennsylvania 19104

                                                        Re: Century
Therapeutics, Inc.
                                                            Amendment No. 1 to
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted May 5,
2021
                                                            CIK No. 0001850119

       Dear Dr. Flores:

             We have reviewed your amended draft registration statement and
have the following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 1 to Draft Registration Statement on Form S-1 submitted
May 5, 2021

       Inscripta, page 130

   1.                                                   Please revise your
disclosure of the Inscripta license agreement to include the aggregate
                                                        amounts paid to date,
if applicable.
 Osvaldo Flores
FirstName  LastNameOsvaldo Flores
Century Therapeutics, Inc.
Comapany
May        NameCentury Therapeutics, Inc.
     21, 2021
May 21,
Page 2 2021 Page 2
FirstName LastName
Exhibits

2.       We refer to the iCELL Inc. Sublicense Agreement filed as Exhibit 10.25
and the Loan and
         Security Agreement with Hercules Capital filed as Exhibit 10.24 to
your registration
         statement. We note that certain identified information has been
redacted in these exhibits
         as noted in the exhibit index. Please revise the first page of both
exhibits to include a
         statement that certain identified information has been excluded from
the exhibit because it
         is both not material and is the type that you treat as private or
confidential. Refer to Item
         601(b)(2)(ii) of Regulation S-K.
       You may contact Christine Torney at 202-551-3652 or Jeanne Baker at
202-551-3691 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Jane Park at 202-551-7439 or Laura Crotty at 202-551-7614 with any
other questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of Life
Sciences
cc:      Rachael Bushey, Esq.