# EDGAR Filing Document

**Accession Number:** 0001357459
**File Stem:** 0001493152-25-016072
**Filing Date:** 2025-9
**Character Count:** 2510
**Document Hash:** a121b7971c5ae76791ce438a35725031
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-016072.hdr.sgml**: 20260304

**ACCESSION NUMBER**: 0001493152-25-016072

**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

**Ladenburg Thalmann & Co. Inc.**

640 Fifth Avenue, 4<sup>th</sup> Floor

New York, New York 10019

September 29, 2025

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

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| | |
|:---|:---|
| **Re:** | **Palisade Bio, Inc.** |
|  | **Registration Statement on Form S-1 (Registration No. 333-290568)** |
|  | **Concurrence in Acceleration Request** |

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Ladies and Gentlemen:

Ladenburg Thalmann & Co. Inc. ("<u>Ladenburg</u>"), as representative of the underwriters for the referenced offering, hereby concurs in the request by Palisade Bio, Inc. that the effective date of the above-referenced registration statement be accelerated to 5:00 p.m. (Eastern Time), or as soon as practicable thereafter, on September 30, 2025, pursuant to Rule 461 under the Securities Act. Ladenburg affirms that it is aware of its obligations under the Securities Act in connection with this offering. This concurrence in the Company's request for acceleration of effectiveness of the Registration Statement supersedes the prior concurrence filed by Ladenburg with respect to the Registration Statement.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **LADENBURG THALMANN & CO. INC.** | **LADENBURG THALMANN & CO. INC.** |
| By: | */s/ Nicholas Stergis* |
| Name: | Nicholas Stergis |
| Title: | Managing Director |

---