Correspondence 0001493152-24-019389 from PALISADE BIO, INC. (PALI)

PALISADE BIO, INC.
Date: May 15, 2024 · CIK: 0001357459 · Accession: 0001493152-24-019389

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File numbers found in text: 333-279222

Date

May 15, 2024

Author

Chief

Form

CORRESP

Company

PALISADE BIO, INC.

Letter

Palisade Bio, Inc.

El Camino Real, Suite 2A

Carlsbad, CA 92009

May 15, 2024

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

F. Street, N.E.

Washington, D.C. 20549

Attn:

Jason Drory

Re:

Palisade Bio, Inc. (the “Company”)

Registration Statement on Form S-3

Originally Filed: May 8, 2024

File No.: 333-279222

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3, to become effective at 4:30 pm Eastern Time on May 17, 2024, or as soon thereafter as is practicable.

If you have any questions regarding this request, please contact Dennis Gluck of Silvestre Law Group, P.C. at (818) 597-7552.

Very
truly yours,
PALISADE
BIO, INC.

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CORRESP
1
filename1.htm

Palisade
Bio, Inc.

7750
El Camino Real, Suite 2A

Carlsbad,
CA 92009

May
15, 2024

VIA
EDGAR

United
States Securities and Exchange Commission

Division
of Corporation Finance

100
F. Street, N.E.

Washington,
D.C. 20549

    Attn:

    Jason
    Drory

    Re:

    Palisade
    Bio, Inc. (the “Company”)

    Registration
    Statement on Form S-3

    Originally
    Filed: May 8, 2024

    File
    No.: 333-279222

Ladies
and Gentlemen:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the Securities and Exchange Commission take
appropriate action to cause the above-referenced Registration Statement on Form S-3, to become effective at 4:30 pm Eastern Time on May
17, 2024, or as soon thereafter as is practicable.

If
you have any questions regarding this request, please contact Dennis Gluck of Silvestre Law Group, P.C. at (818) 597-7552.

    Very
truly yours,

    PALISADE
BIO, INC.

    /s/
    J.D. Finley

    J.D.
    Finley

    Chief
    Executive Officer

SecProbe.io