Correspondence 0001493152-26-024460 from PALISADE BIO, INC. (PALI)
PALISADE BIO, INC.
Date: May 19, 2026 · CIK: 0001357459 · Accession: 0001493152-26-024460
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File numbers found in text: 333-295815
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CORRESP 1 filename1.htm Palisade Bio, Inc. 4600 South Syracuse Street, Suite 900 Denver, Colorado 80237 May 19, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street N.E. Washington, D.C. 20549 Re: Palisade Bio, Inc. Registration Statement on Form S-3 Filed May 12, 2026 File No. 333-295815 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant 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 p.m. Eastern Time on May 21, 2026, or as soon thereafter as is practicable. The Registrant hereby authorizes Jeffrey C. Thacker of Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, counsel to the Registrant, to orally modify or withdraw this request for acceleration. Thank you for your assistance. If you should have any questions, please contact Jeffrey C. Thacker of Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, counsel to the Registrant, at (858) 436-8046. Very truly yours, Palisade Bio, Inc. By: /s/ J.D. Finley J.D. Finley Chief Executive Officer Palisade Bio, Inc. cc: Jeffrey C. Thacker, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP