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SEC Comment Letter 0000000000-23-000593 to PALISADE BIO, INC. (PALI)

PALISADE BIO, INC.
Date: Jan. 19, 2023 · CIK: 0001357459 · Accession: 0000000000-23-000593

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File numbers found in text: 333-269234

Date
January 19, 2023
Author
J.D. Finley
Form
UPLOAD
Company
PALISADE BIO, INC.

Letter

United States securities and exchange commission logo January 19, 2023 J.D. Finley Chief Executive Officer PALISADE BIO, INC. 7750 El Camino Real, Suite 5200 Carlsbad, CA 92009 Re:PALISADE BIO, INC. Registration Statement on Form S-1 Filed January 13, 2023 File No. 333-269234 Dear J.D. Finley: 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 Lauren Hamill at 303-844-1008 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Dennis Gluck

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United States securities and exchange commission logo
January 19, 2023
J.D. Finley
Chief Executive Officer
PALISADE BIO, INC.
7750 El Camino Real, Suite 5200
Carlsbad, CA 92009
Re:PALISADE BIO, INC.
Registration Statement on Form S-1
Filed January 13, 2023
File No. 333-269234
Dear J.D. Finley:
            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 Lauren Hamill at 303-844-1008 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Dennis Gluck