# EDGAR Filing Document

**Accession Number:** 0001357459
**File Stem:** 0000000000-25-007407
**Filing Date:** 2025-7
**Character Count:** 4291
**Document Hash:** b639cb44f08bd1657563b40c63293a07
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007407.hdr.sgml**: 20260304

**ACCESSION NUMBER**: 0000000000-25-007407

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250714

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 377-08174

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001641172-25-017647

## Text-Extract

```

                                                             July 14, 2025

JD Finley
Chief Executive Officer
Palisade Bio, Inc.
7750 El Camino Real, Suite 2A
Carlsbad, CA 92009

       Re: Palisade Bio, Inc.
           Draft Registration Statement on Form S-1
           Submitted July 3, 2025
           CIK No. 0001357459
Dear JD Finley:

       We have conducted a limited review of your draft registration statement
and have the
following comment.

        Please respond to this letter by providing any requested information
and by publicly
filing your registration statement and non-public draft submission on EDGAR. If
you do not
believe our comment applies to your facts and circumstances or do not believe
an amendment
is appropriate, please tell us why in your response.

        After reviewing the information you provide in response to this letter
and your filed
registration statement, we may have additional comments.

Draft Registration Statement on Form S-1
General

1.     We note you are offering units with each unit consisting of one share of
common
       stock, one Series 1 warrant and one Series 2 warrant, and that the
Series 1 warrants
       will be exercisable until the earlier of (i) the one year anniversary of
the Initial
       Exercise Date and (ii) within 30 days of reporting positive clinical
data from a cohort
       of fibrostenotic Crohn's ("FSCD") patients in your ongoing Phase 1
study. You also
       state on page 4 that you have already reported positive results from
three cohorts
       (SAD, MAD, FE) of your Phase 1 study on May 27, 2025 and that you plan
to initiate
       an additional exploratory Phase 1b cohort. With respect to the Series 1
warrants,
       please state which cohort(s) trigger the exercise provision, define the
"positive"
       clinical data required and discuss whether this exercise provision could
be triggered
       prior to the company obtaining shareholder approval for the issuance of
the shares
 July 14, 2025
Page 2

       underlying the warrants.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       We also remind you that your registration statement must be on file at
least two
business days prior to the requested effective date and time. Refer to Rules
460 and 461
regarding requests for acceleration. Please allow adequate time for us to
review any
amendment prior to the requested effective date of the registration statement.

      Please contact Doris Stacey Gama at 202-551-3188 or Alan Campbell at
202-551-
4224 with any other questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Life
Sciences
cc:   Jeffrey C. Thacker, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._