# EDGAR Filing Document

**Accession Number:** 0001357459
**File Stem:** 0001493152-23-002039
**Filing Date:** 2023-1
**Character Count:** 2119
**Document Hash:** 4276fd64b8beb870c6d14a5106448409
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-002039.hdr.sgml**: 20230222

**ACCESSION NUMBER**: 0001493152-23-002039

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230120

**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:** 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

Palisade Bio, Inc.

7750 El Camino Real, Suite 5200

Carlsbad, CA 92009

January 20, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| Attn: | Lauren Hamill |
| Re: | Palisade Bio, Inc. (the "Company") |
|  | Registration Statement on Form S-1 |
|  | Filed: January 13, 2023 |
|  | File No.: 333-269234 |

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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 January 24, 2023, or as soon thereafter as is practicable.

If you have any questions regarding this request, please contact Dennis Gluck of Silvestre Law Group, P.C. at (818) 597-7552.

Very truly yours,

PALISADE BIO, INC.

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| |
|:---|
| */s/ J.D. Finley* |
| J.D. Finley |
| Chief Executive Officer |

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