Correspondence 0001493152-24-049743 from PALISADE BIO, INC. (PALI)

PALISADE BIO, INC.
Date: Dec. 12, 2024 · CIK: 0001357459 · Accession: 0001493152-24-049743

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File numbers found in text: 333-282883

Date

Dec. 12, 2024

Author

Chief

Form

CORRESP

Company

PALISADE BIO, INC.

Letter

Palisade Bio, Inc.

El Camino Real, Suite 2A

Carlsbad, CA 92009

December 12, 2024

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

F. Street, N.E.

Washington, D.C. 20549

Attn: Daniel Crawford

Re: Palisade Bio, Inc. (the “Company”)

Registration Statement on Form S-1

Originally Filed: October 30, 2024, as amended

File No.: 333-282883

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-1 to become effective at 12:00 p.m. Eastern Time on December 12, 2024, or as soon thereafter as is practicable.

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.

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CORRESP
1
filename1.htm

Palisade
Bio, Inc.

7750
El Camino Real, Suite 2A

Carlsbad,
CA 92009

December
12, 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”)

    Registration
    Statement on Form S-1

    Originally
    Filed: October 30, 2024, as amended

    File
    No.: 333-282883

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-1 to become effective at 12:00 p.m. Eastern Time on
December 12, 2024, or as soon thereafter as is practicable.

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

SecProbe.io