Palisade Bio, Inc.
7750 El Camino Real, Suite 2A
Carlsbad, CA 92009
April 27, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
| Attn: | Tim Buchmiller |
| Re: | Palisade Bio, Inc. (the “Company”) |
| Registration Statement on Form S-1 | |
| Originally Filed: April 21, 2023, as amended | |
| File No.: 333-271393 |
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 take appropriate action to cause the above-referenced Registration Statement on Form S-1, to become effective at 5:00 pm Eastern Time on April 27, 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 |
