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CORRESP Filing

PALISADE BIO, INC.
Date: Aug. 26, 2025 · CIK: 0001357459 · Accession: 0001641172-25-025568

Offering / Registration Process

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File numbers found in text: 333-289635

Date
August 15, 2025
Author
Palisade
Form
CORRESP
Company
PALISADE BIO, INC.

Letter

August 26, 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: 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

Sincerely,
Palisade
Bio, Inc.

Show Raw Text
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