SEC Comment Letter 0000000000-24-005525 to PALISADE BIO, INC. (PALI)
PALISADE BIO, INC.
Date: May 14, 2024 · CIK: 0001357459 · Accession: 0000000000-24-005525
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File numbers found in text: 333-279222
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United States securities and exchange commission logo
May 14, 2024
J.D. Finley
Chief Executive Officer
Palisade Bio, Inc.
7750 El Camino Real, Suite 2A
Carlsbad, CA 92009
Re:Palisade Bio, Inc.
Registration Statement on Form S-3
Filed May 8, 2024
File No. 333-279222
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 Jason Drory at 202-551-8342 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Dennis Gluck