# EDGAR Filing Document

**Accession Number:** 0001357459
**File Stem:** 0001493152-25-015907
**Filing Date:** 2025-9
**Character Count:** 3078
**Document Hash:** ba8d4c2b8fc0bbf1c724c4a255871ded
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-015907.hdr.sgml**: 20260304

**ACCESSION NUMBER**: 0001493152-25-015907

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250929

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PALISADE BIO, INC.
- **CENTRAL INDEX KEY:** 0001357459
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 522007292
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 7750 EL CAMINO REAL, SUITE 5200
- **CITY:** CARLSBAD
- **STATE:** CA
- **ZIP:** 92009
- **BUSINESS PHONE:** (858) 704-4900

**MAIL ADDRESS:**
- **STREET 1:** 7750 EL CAMINO REAL, SUITE 5200
- **CITY:** CARLSBAD
- **STATE:** CA
- **ZIP:** 92009

**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

September 29, 2025

 ****

***VIA EDGAR***

U.S. Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 4561

100 F Street, N.E.

Washington, D.C. 20549-3720

Attention: Doris Stacey Gama <br> Alan Campbell

---

| | |
|:---|:---|
| **Re:** | **Palisade Bio, Inc.** |
|  | **Registration Statement on Form S-1** |
|  | **Filed September 29, 2025** |
|  | **File No. 333-290568** |

---

---

| | | |
|:---|:---|:---|
| **Request for Acceleration of Effective Date** | **Request for Acceleration of Effective Date** | **Request for Acceleration of Effective Date** |
|  | **Requested Date:** | **October 1,** **2025** |
|  | **Requested Time:** | **9:00 A.M.** **Eastern Time** |

---

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Palisade Bio, Inc. (the "**Company**") hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-290568) (the "**Registration Statement**") be declared effective at the "Requested Date" and "Requested Time" set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, by calling Ryan Gunderson at (858) 436-8046.

 

*[Signature page follows]*

 

Securities and Exchange Commission

September 29, 2025

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| Palisade Bio, Inc. | Palisade Bio, Inc. |
| By: | */s/ JD Finley* |
|  | JD Finley |
|  | Chief Executive Officer |
|  | Palisade Bio, Inc. |

---

 

cc: Jeffrey C. Thacker, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP <br> Ryan J. Gunderson, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP <br> Michael Nertney, Ellenoff Grossman & Schole LLP