CORRESP Filing
PALISADE BIO, INC.
Date: Sept. 29, 2025 · CIK: 0001357459 · Accession: 0001493152-25-015907
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File numbers found in text: 333-290568
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CORRESP 1 filename1.htm September 29, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Mail Stop 4561 100 F Street, N.E. Washington, D.C. 20549-3720 Attention: Doris Stacey Gama Alan Campbell Re: Palisade Bio, Inc. Registration Statement on Form S-1 Filed September 29, 2025 File No. 333-290568 Request for Acceleration of Effective Date Requested Date: October 1, 2025 Requested Time: 9:00 A.M. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Palisade Bio, Inc. (the " Company ") hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-290568) (the " Registration Statement ") be declared effective at the "Requested Date" and "Requested Time" set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, by calling Ryan Gunderson at (858) 436-8046. [Signature page follows] Securities and Exchange Commission September 29, 2025 Page 2 Sincerely, Palisade Bio, Inc. By: /s/ JD Finley JD Finley Chief Executive Officer Palisade Bio, Inc. cc: Jeffrey C. Thacker, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP Ryan J. Gunderson, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP Michael Nertney, Ellenoff Grossman & Schole LLP