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<SEC-DOCUMENT>0001206774-09-001167.txt : 20090810
<SEC-HEADER>0001206774-09-001167.hdr.sgml : 20090810
<ACCEPTANCE-DATETIME>20090605214438
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001206774-09-001167
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090605

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GERON CORP
		CENTRAL INDEX KEY:			0000886744
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				752287752
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		230 CONSTITUTION DRIVE
		CITY:			MENLO PARK
		STATE:			CA
		ZIP:			94025
		BUSINESS PHONE:		6504737700

	MAIL ADDRESS:	
		STREET 1:		200 CONSTITUTION DRIVE
		CITY:			MENLO PARK
		STATE:			CA
		ZIP:			94025

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GERON CORPORATION
		DATE OF NAME CHANGE:	19960521
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P align=center><FONT face=serif size=2>[Latham &amp; Watkins Letterhead]
</FONT></P>
<P align=left><FONT face=serif size=2>June 5, 2009 </FONT></P>
<P align=left><B><U><FONT face=serif size=2>VIA EDGAR AND FACSIMILE &#150; (202)
772-9217</FONT></U></B><B><FONT face=serif size=2> </FONT></B></P>
<P align=left><FONT face=serif size=2>Securities and Exchange Commission<BR>Mail
Stop 4720<BR>100 F Street, N.E. <BR></FONT><FONT face=serif size=2>Washington,
D.C. 20549 </FONT></P>
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  <TR>
    <TD vAlign=top align=right width="1%">
      <P align=right><FONT face=serif size=2>Attention:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P></TD>
    <TD vAlign=top width="99%">
      <P align=justify><FONT face=serif size=2>Jeffrey P. Riedler, Assistant
      Director <BR></FONT><FONT face=serif size=2>Michael Rosenthall, Division
      of Corporate Finance </FONT></P></TD></TR>
  <TR>
    <TD vAlign=top align=right width="1%">&nbsp;</TD>
    <TD vAlign=top width="99%"></TD></TR>
  <TR>
    <TD vAlign=top align=right width="1%">&nbsp;</TD>
    <TD vAlign=top width="99%"></TD></TR>
  <TR>
    <TD vAlign=top align=right width="1%">
      <P align=right><FONT face=serif size=2><STRONG>Re:</STRONG>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P></TD>
    <TD vAlign=top width="99%">
      <P align=justify><B><FONT face=serif size=2>Geron Corporation
      <BR></FONT></B><B><FONT face=serif size=2>Registration Statement on Form
      S-3 (Registration No. 333-159288) </FONT></B></P></TD></TR></TABLE>
<P align=left><FONT face=serif size=2>Ladies and Gentlemen: </FONT></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>On behalf of
Geron Corporation (the &#147;</FONT><B><I><FONT face=serif size=2>Company</FONT></I></B><FONT face=serif size=2>&#148; or &#147;</FONT><B><I><FONT face=serif size=2>Geron</FONT></I></B><FONT face=serif size=2>&#148;), we are hereby
responding to the comments received by facsimile on June 4, 2009 from the staff
(the &#147;</FONT><B><I><FONT face=serif size=2>Staff</FONT></I></B><FONT face=serif size=2>&#148;) of the Securities and Exchange Commission (the &#147;</FONT><B><I><FONT face=serif size=2>Commission</FONT></I></B><FONT face=serif size=2>&#148;) relating
to the Company&#146;s above-referenced Registration Statement on Form S-3, which was
initially filed with the Securities and Exchange Commission (the
&#147;</FONT><B><I><FONT face=serif size=2>Commission</FONT></I></B><FONT face=serif size=2>&#148;) on May 15, 2009 (the &#147;</FONT><B><I><FONT face=serif size=2>Registration Statement</FONT></I></B><FONT face=serif size=2>&#148;). For ease
of review, we have set forth each of the numbered comments of your letter and
the Company&#146;s responses thereto.</FONT></P>
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    <TD vAlign=top width="1%">
      <P align=left><B><FONT face=serif size=2>I.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></B></P></TD>
    <TD vAlign=top width="99%" colSpan=2>
      <P align=left><B><U><FONT face=serif size=2>General</FONT></U></B><B><FONT face=serif size=2> </FONT></B></P></TD></TR>
  <TR>
    <TD vAlign=top width="1%">&nbsp;</TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="98%"></TD></TR>
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    <TD vAlign=top width="1%">
      <P align=left><B><FONT face=serif size=2></FONT></B>&nbsp;</P></TD>
    <TD vAlign=top width="1%">
      <P><STRONG><FONT size=2>A.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></STRONG></P></TD>
    <TD vAlign=top width="98%">
      <P align=left><B><FONT face=serif size=2>As per the phone conversation
      between your counsel and The Staff on June 2, </FONT></B><B><FONT face=serif size=2>2009, we have the below follow-up comments to our prior
      comment 1: </FONT></B></P></TD></TR>
  <TR>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="98%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="98%">
      <UL>
        <LI>
        <P align=left><FONT face=sans-serif size=2></FONT><B><FONT face=serif size=2>We note that your Form 8-K filed February 12, 2009 states, &#147;On
        November 27, 2008, Geron Corporation (the &#147;Company&#148;) announced that&#133;&#148;
        Please clarify how and when the company made this
        announcement.</FONT></B><FONT face=serif size=2> </FONT></P>
        <P align=left><I><FONT face=serif size=2>Response</FONT></I><FONT face=serif size=2>: The Company announced the decision of the Enlarged
        Board of Appeals of the European Patent Office (&#147;EPO&#148;) regarding the
        G0002/06 case via a press release issued on November 27, 2008. Although
        the G0002/06 case relates to a patent family that is licensed by the
        Company, the Company was not a direct party to this case. </FONT></P>
        <LI>
        <P align=left><B><FONT face=serif size=2>Please provide an analysis
        supporting your belief that the information in your Form 8-K filed
        February 12, 2009 is not material and was timely filed such that it
        meets the requirements for you to be eligible to file on Form
        S-3.</FONT></B><FONT face=serif size=2>
</FONT></P></LI></UL></TD></TR></TABLE>
<P align=center><FONT face=serif size=2>1 </FONT></P>
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  <TR>
    <TD width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD align=left width="99%">
      <P align=left><I><FONT face=serif size=2>Response</FONT></I><FONT face=serif size=2>: Although the above-referenced EPO decision relates to
      a patent family that is licensed by the Company, the decision by the EPO
      does not directly address the patentability of the subject matter in the
      Company&#146;s intellectual property filings and therefore the Company
      determined that in its judgment the decision does not have a material
      impact on its business, financial condition, results of operations or
      intellectual property rights. Consequently, the Company does not believe
      that the announcement of the EPO decision was a material disclosure for
      purposes of its filings under the Securities Exchange Act of 1934, as
      amended.</FONT></P>
      <P align=left><FONT face=serif size=2>The Company&#146;s disclosure of the EPO
      decision was an exercise of its discretionary ability to file additional
      disclosures pursuant to Item 8.01 of Form 8-K. The Company elected to file
      disclosure related to the EPO decision in order to provide a recent
      example of the myriad of intellectual property actions that may affect the
      Company&#146;s intellectual property rights. Because the disclosure was
      discretionary, complementary to the Company&#146;s other filings and not
      material to the Company&#146;s business, the disclosure was timely filed
      consistent with applicable Form 8-K rules. </FONT></P></TD></TR></TABLE>
<P align=center><FONT face=serif size=2>***** </FONT></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>Please do
not hesitate to contact me by telephone at (650) 463-3043 or by fax at (650)
463-2600 with any questions or comments regarding this correspondence.
</FONT></P>
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  <TR>
    <TD width="50%"></TD>
    <TD width="50%">
      <P align=left><FONT face=serif size=2>Very truly yours,</FONT></P></TD></TR>
  <TR>
    <TD width="50%"></TD>
    <TD width="50%">&nbsp;</TD></TR>
  <TR>
    <TD width="50%"></TD>
    <TD style="BORDER-BOTTOM: #000000 1pt solid" width="50%">
      <P align=left><FONT face=serif size=2>/s/ Mark V. Roeder </FONT></P></TD></TR>
  <TR>
    <TD width="50%"></TD>
    <TD width="50%">
      <P align=left><FONT face=serif size=2>Mark V. Roeder </FONT></P></TD></TR>
  <TR>
    <TD width="50%"></TD>
    <TD width="50%">
      <P align=left><FONT face=serif size=2>of LATHAM &amp; WATKINS LLP
      </FONT></P></TD></TR></TABLE><BR>
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  <TR>
    <TD width="1%">
      <P align=left><FONT face=serif size=2>cc:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P></TD>
    <TD width="99%">
      <P align=left><FONT face=serif size=2>Thomas B. Okarma, Geron Corporation
      </FONT></P></TD></TR>
  <TR>
    <TD width="1%"></TD>
    <TD width="99%">
      <P align=left><FONT face=serif size=2>David L. Greenwood, Geron
      Corporation </FONT></P></TD></TR>
  <TR>
    <TD width="1%"></TD>
    <TD width="99%">
      <P align=left><FONT face=serif size=2>Olivia Bloom, Geron Corporation
      </FONT></P></TD></TR>
  <TR>
    <TD width="1%"></TD>
    <TD width="99%">
      <P align=left><FONT face=serif size=2>Andrew Good, Geron Corporation
      </FONT></P></TD></TR>
  <TR>
    <TD width="1%"></TD>
    <TD width="99%">
      <P align=left><FONT face=serif size=2>Alan C. Mendelson, Esq., Latham
      &amp; Watkins LLP</FONT><B><FONT face=serif size=2>
  </FONT></B></P></TD></TR></TABLE>
<P align=center><FONT face=serif size=2></FONT><FONT face=serif size=2>2
</FONT></P>
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