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SEC Comment Letter 0000000000-23-004211 to PALISADE BIO, INC. (PALI)

PALISADE BIO, INC.
Date: April 25, 2023 · CIK: 0001357459 · Accession: 0000000000-23-004211

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File numbers found in text: 333-271393

Date
April 25, 2023
Author
J.D. Finley
Form
UPLOAD
Company
PALISADE BIO, INC.

Letter

United States securities and exchange commission logo April 25, 2023 J.D. Finley Interim Chief Executive Officer Palisade Bio, Inc. 7750 El Camino Real, Suite 2A Carlsbad, California 92009 Re:Palisade Bio, Inc. Registration Statement on Form S-1 Filed April 21, 2023 File No. 333-271393 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 Tim Buchmiller at (202) 551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Raul Silvestre, Esq.

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United States securities and exchange commission logo
April 25, 2023
J.D. Finley
Interim Chief Executive Officer
Palisade Bio, Inc.
7750 El Camino Real, Suite 2A
Carlsbad, California 92009
Re:Palisade Bio, Inc.
Registration Statement on Form S-1
Filed April 21, 2023
File No. 333-271393
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 Tim Buchmiller at (202) 551-3635 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Raul Silvestre, Esq.