Company: LIMN
Filing Date: 2025-01-27
Form Type: CORRESP
Source: 0001104659-25-006324
Chunk: 0

Company: Liminatus Pharma, Inc.
Filing Date: 2025-01-27
Form: CORRESP
Chunk 0
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January 27, 2025

Tamika Sheppard

Tim Buchmiller

Division of Corporation Finance

Office of Life Sciences

United States Securities and Exchange Commission

11 F Street, NE

Washington, D.C. 20549-3561

| Re: | Iris Parent Holding Corp.                                             
 Post- Effective Amendment No. 2 to Registration Statement on Form S-4 
 Filed January 16, 2025                                                |
|:----|:----------------------------------------------------------------------|
|     | File No. 333-275409                                                   |

Ladies and Gentlemen:

This letter sets forth the
response of Iris Parent Holding Corp. (the “Company”) to the comments of the Staff (the “Staff”) of the Securities
and Exchange Commission (the “Commission”) set forth in your letter, dated January 23, 2025, with respect to the Company’s
Post-Effective Amendment No. 2 to Registration Statement on Form S-4, filed with the Commission on January 16, 2025 (the “Registration
Statement”).

Concurrent with the submission
of this letter, we are filing Post-Effective Amendment No. 3 to the Registration Statement (the “Form S-4”) in response
to the Staff’s comments. Capitalized terms used but not otherwise defined herein shall have the meanings ascribed thereto in the
Registration Statement. For your convenience, the Staff’s comment is reprinted in bold below, followed by the Company’s response
thereto.

Post-Effective Amendment No. 2 to Registration Statement on Form S-4

Summary of the Proxy Statement/Prospectus, page 1

| 1. | We note your response to prior comment 5 and we reissue the comment in part. Please provide an explanation on why the TDT license 
 agreement was terminated.                                                                                                         |

:

In response to the Staff’s comment, the Company
has revised the disclosure in the Explanatory Note, and on pages viii, 11 and 113-114 of the Form S-4.

Conditions to Each Party's Obligations, page 4

| 2. | We note your response to prior comment 8 and we reissue the comment in part. Please revise to disclose whether the acknowledgement      
 from Viral Gene has been received and, if not, include a risk factor addressing the risks that would arise if Iris waives the condition 
 that the acknowledgement be received prior to closing.                                                                                  |

:

In response to the Staff