SEC Comment Letter 0000000000-24-003570 to PALISADE BIO, INC. (PALI)
PALISADE BIO, INC.
Date: April 3, 2024 · CIK: 0001357459 · Accession: 0000000000-24-003570
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File numbers found in text: 333-278389
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United States securities and exchange commission logo
April 3, 2024
JD Finley
Chief Executive Officer
Palisades Bio, Inc.
7750 El Camino Real, Suite 2A
Carlsbad, California 92009
Re:Palisades Bio, Inc.
Registration Statement on Form S-3
Filed March 29, 2024
File No. 333-278389
Dear JD 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 Tamika Sheppard at 202-551-8346 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Raul Silvestre