Correspondence 0001493152-24-049667 from PALISADE BIO, INC. (PALI)
PALISADE BIO, INC.
Date: Dec. 11, 2024 · CIK: 0001357459 · Accession: 0001493152-24-049667
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File numbers found in text: 333-282883
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CORRESP
1
filename1.htm
Palisade
Bio, Inc.
7750
El Camino Real, Suite 2A
Carlsbad,
CA 92009
December
11, 2024
VIA
EDGAR
United
States Securities and Exchange Commission
Division
of Corporation Finance
100
F. Street, N.E.
Washington,
D.C. 20549
Attn:
Daniel
Crawford
Re:
Palisade
Bio, Inc. (the “Company”)
Withdrawal
of Acceleration Request – Registration Statement on Form S-1
Originally
Filed: October 30, 2024, as amended
File
No.: 333-282883
Ladies
and Gentlemen:
Reference
is made to our letter, filed as correspondence via EDGAR on December 10, 2024, in which we requested the acceleration of the effective
date of the above-referenced Registration Statement for Wednesday, December 11, 2024, at 5:30 p.m. Eastern Time, in accordance with Rule
461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective
at this time and we hereby formally withdraw our request for acceleration of the effective date.
If
you have any questions regarding this request, please contact Raul Silvestre 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