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SEC Comment Letter 0000000000-24-012230 to PALISADE BIO, INC. (PALI)

PALISADE BIO, INC.
Date: Nov. 4, 2024 · CIK: 0001357459 · Accession: 0000000000-24-012230

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File numbers found in text: 333-282883

Date
November 4, 2024
Author
J.D. Finley
Form
UPLOAD
Company
PALISADE BIO, INC.

Letter

November 4, 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-1 Filed October 30, 2024 File No. 333-282883 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 Daniel Crawford at 202-551-7767 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Raul Silvestre, Esq.

Show Raw Text
November 4, 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-1
Filed October 30, 2024
File No. 333-282883
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 Daniel Crawford at 202-551-7767 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Raul Silvestre, Esq.