# EDGAR Filing Document

**Accession Number:** 0001357459
**File Stem:** 0001641172-25-025568
**Filing Date:** 2025-8
**Character Count:** 2814
**Document Hash:** b5cb275d39e4c17ef871697222c7ddc0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-025568.hdr.sgml**: 20250926

**ACCESSION NUMBER**: 0001641172-25-025568

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250826

**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

August 26, 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: Joshua Gorsky

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| | |
|:---|:---|
| **Re:** | **Palisade Bio, Inc.**<br> **Registration Statement on Form S-3** |
|  | **Filed August 15, 2025** |
|  | **File No. 333-289635** |

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Ladies and Gentlemen:

Pursuant to Rules 460 and 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. 333-289635) (the "**Registration Statement**") be declared effective at 4:00 p.m., Eastern Time on Thursday, August 28, 2025.

The Company hereby authorizes Jeffrey Thacker of Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, counsel to the Company to orally modify or withdraw this request for acceleration.

Thank you for your assistance. If you should have any questions, please contact Jeffrey Thacker of Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, counsel to the Company at (858) 436-8064.

 

*[Signature page follows]*

Securities and Exchange Commission

August 26, 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. |

---

 

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| | |
|:---|:---|
| cc: | Jeffrey C. Thacker, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP |
|  | Ryan J. Gunderson, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP |
|  | John E. Maciejewski, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP |

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