Palisade Bio (PALI) CORRESP Correspondence with SEC

NEURALSTEM, INC.

______________________________________________________

May 4, 2010

Jeffrey P. Riedler

Assistant Director

Division of Corporation Finance

Mail Stop 6010

United States Securities and Exchange Commission

Washington, DC 20549

 RE: Neuralstem, Inc. (“Issuer”) Registration Statement on Form S-3 Initially Filed April 9, 2010 Amended Filed April 27, 2010 File No. 333-165973

Dear Mr. Riedler:

Based upon a telephone conversation with your staff, Neuralstem, Inc. is hereby requesting the above referenced registration statement be declared effective at 1:00 p.m. EST, on Thursday, May 6, 2010 or as soon as practicable thereafter.

We hereby acknowledge that:

1. should the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, such action will not foreclose the Commission from taking any action with respect to the filing;

2. the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, will not relieve the Issuer from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

3. The Issuer may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,

/s/ I. Richard Garr

I.  Richard Garr

Chief Executive Officer