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

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

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.

/s/ J.D. Finley

J.D. Finley

Chief Executive Officer