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
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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