Palisade Bio, Inc.
5800 Armada Drive, Suite 210
Carlsbad, California 92008
December 3, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: | Lauren Hamill |
Celeste Murphy
Re: | Palisade Bio, Inc. (the “Company”) |
Amendment No. 1 to
Registration Statement on Form S-3
Filed: November 19, 2021
File No. 333-259747
To Whom It May Concern:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Amendment No. 1 to Registration Statement on Form S-3, to become effective at 4:00 p.m. Eastern Time on December 8, 2021 or as soon thereafter as is practicable.
If you have any questions regarding this request, please contact Karen E. Deschaine of Cooley LLP at (858) 550-6088.
Very truly yours,
PALISADE BIO, INC.
/s/ Thomas M. Hallam, Ph.D. |
Thomas M. Hallam, Ph.D. |
Chief Executive Officer |