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SEC Comment Letter for PALISADE BIO, INC. (PALI) (CIK 0001357459) (PALI) — Jun 27, 2019

PALISADE BIO, INC. (PALI) (CIK 0001357459)
Date: June 27, 2019 · CIK: 0001357459 · Accession: 0000000000-19-010410

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File numbers found in text: 333-232273

Date
June 27, 2019
Author
Kenneth Carter, PhD
Form
UPLOAD
Company
PALISADE BIO, INC. (PALI) (CIK 0001357459)

Letter

June 27, 2019 Kenneth Carter, PhD Chief Executive Officer Neuralstem, Inc. 20271 Goldenrod Lane, 2nd Floor Germantown, MD 20876 Re:Neuralstem, Inc. Registration Statement on From S-1 Filed June 21, 2019 File No. 333-232273 Dear Dr. Carter: 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 Tonya K. Aldave at (202) 551-3601 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: Raul Silvestre, Esq.

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June 27, 2019
Kenneth Carter, PhD
Chief Executive Officer
Neuralstem, Inc.
20271 Goldenrod Lane, 2nd Floor
Germantown, MD 20876
Re:Neuralstem, Inc.
Registration Statement on From S-1
Filed June 21, 2019
File No. 333-232273
Dear Dr. Carter:
            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 Tonya K. Aldave at (202) 551-3601 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance
cc:       Raul Silvestre, Esq.