Palisade Bio, Inc.
5800 Armada Drive, Suite 210
Carlsbad, California 92008
June 21, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: | Dorrie Yale | |
Re: | Palisade Bio, Inc. (the “Company”) | |
Registration Statement on Form S-1 | ||
Filed: June 14, 2022 | ||
File No.: 333-265570 |
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 June 23, 2022, 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 |