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CORRESP Filing

PALISADE BIO, INC.
Date: Sept. 29, 2025 · CIK: 0001357459 · Accession: 0001493152-25-016070

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File numbers found in text: 333-290568

Date
September 29, 2025
Author
Palisade
Form
CORRESP
Company
PALISADE BIO, INC.

Letter

September 29, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 4561

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: September 30, 2025

Requested Time: 5:00 P.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. This request for acceleration of effectiveness of the Registration Statement supersedes the prior request for acceleration filed by the Company with respect to the Registration Statement.

[Signature page follows]

Securities and Exchange Commission

September 29, 2025

Page

Sincerely,
Palisade
Bio, Inc.

Show Raw Text
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:
 September
 30, 2025

 Requested
 Time:
 5:00
 P.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. This request for acceleration of
effectiveness of the Registration Statement supersedes the prior request for acceleration filed by the Company with respect to the Registration
Statement.

 [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