CORRESP Filing
PALISADE BIO, INC.
Date: Aug. 26, 2025 · CIK: 0001357459 · Accession: 0001641172-25-025568
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File numbers found in text: 333-289635
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CORRESP 1 filename1.htm August 26, 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: Joshua Gorsky Re: Palisade Bio, Inc. Registration Statement on Form S-3 Filed August 15, 2025 File No. 333-289635 Ladies and Gentlemen: Pursuant to Rules 460 and 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. 333-289635) (the " Registration Statement ") be declared effective at 4:00 p.m., Eastern Time on Thursday, August 28, 2025. The Company hereby authorizes Jeffrey Thacker of Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, counsel to the Company to orally modify or withdraw this request for acceleration. Thank you for your assistance. If you should have any questions, please contact Jeffrey Thacker of Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, counsel to the Company at (858) 436-8064. [Signature page follows] Securities and Exchange Commission August 26, 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 John E. Maciejewski, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP