0001193125-22-114047.txt : 20220524 0001193125-22-114047.hdr.sgml : 20220524 20220422061359 ACCESSION NUMBER: 0001193125-22-114047 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220422 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PALISADE BIO, INC. CENTRAL INDEX KEY: 0001357459 STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836] IRS NUMBER: 522007292 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5800 ARMADA DRIVE, SUITE 210 CITY: CARLSBAD STATE: CA ZIP: 92008 BUSINESS PHONE: (858) 704-4900 MAIL ADDRESS: STREET 1: 5800 ARMADA DRIVE, SUITE 210 CITY: CARLSBAD STATE: CA ZIP: 92008 FORMER COMPANY: FORMER CONFORMED NAME: Seneca Biopharma, Inc. DATE OF NAME CHANGE: 20200127 FORMER COMPANY: FORMER CONFORMED NAME: Neuralstem, Inc. DATE OF NAME CHANGE: 20060324 CORRESP 1 filename1.htm CORRESP

Palisade Bio, Inc.

5800 Armada Drive, Suite 210

Carlsbad, California 92008

April 22, 2022

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attn:

Michael Davis

Laura Crotty

 

Re:

Palisade Bio, Inc. (the “Company”)

Registration Statement on Form S-3

Filed: March 18, 2022

File No. 333-263705

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-3, to become effective at 4:00 p.m. Eastern Time on April 26, 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