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SEC Company Response from Palomino Laboratories (PALX) — Feb 5, 2026

Palomino Laboratories Inc.
Date: Feb. 5, 2026 · CIK: 0001938569 · Accession: 0001493152-26-005427

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File numbers found in text: 333-292890

Date
February 5, 2026
Author
Chief
Form
CORRESP
Company
Palomino Laboratories Inc.

Letter

Palomino Laboratories Inc.

Bryant Court

Palo Alto, CA 94301

February 5, 2026

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

F Street N.E.

Washington, D.C. 20549

Re:

Palomino Laboratories Inc.

Registration Statement on Form S-1

File No. 333-292890

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Palomino Laboratories Inc. hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:30 p.m. Eastern Time, on Monday, February 9, 2026, or as soon as practicable thereafter.

Very
truly yours,
Palomino
Laboratories Inc.

Show Raw Text
CORRESP
 1
 filename1.htm

 Palomino
Laboratories Inc.

 313
Bryant Court

 Palo
Alto, CA 94301

 February 5, 2026

 VIA
EDGAR

 Securities
and Exchange Commission

 Division
of Corporation Finance

 100
F Street N.E.

 Washington,
D.C. 20549

 Re:

 Palomino
 Laboratories Inc.

 Registration
 Statement on Form S-1

 File
 No. 333-292890

 Ladies
and Gentlemen:

 Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, Palomino Laboratories Inc. hereby respectfully requests acceleration
of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:30
p.m. Eastern Time, on Monday, February 9, 2026, or as soon as practicable thereafter.

 Very
 truly yours,

 Palomino
 Laboratories Inc.

 By:
 /s/
 Jeffrey Shealy

 Jeffrey
 Shealy

 Chief
 Executive Officer