Palisade Bio, Inc.
7750 El Camino Real, Suite 5200
Carlsbad, CA 92009
January 20, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
| Attn: | Lauren Hamill | |
| Re: | Palisade Bio, Inc. (the “Company”) | |
| Registration Statement on Form S-1 | ||
| Filed: January 13, 2023 | ||
| File No.: 333-269234 |
Ladies and Gentlemen:
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 Registration Statement on Form S-1, to become effective at 4:00 pm Eastern Time on January 24, 2023, or as soon thereafter as is practicable.
If you have any questions regarding this request, please contact Dennis Gluck of Silvestre Law Group, P.C. at (818) 597-7552.
Very truly yours,
PALISADE BIO, INC.
| /s/ J.D. Finley | |
| J.D. Finley | |
| Chief Executive Officer |
