Company: LIMN
Filing Date: 2025-02-04
Form Type: CORRESP
Source: 0001104659-25-009006
Chunk: 0

Company: Liminatus Pharma, Inc.
Filing Date: 2025-02-04
Form: CORRESP
Chunk 0
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<div align='center'>Iris Parent Holding Corp.

6 Centerpointe Drive #625,

La Palma, California 90623</div>

VIA EDGAR

February 4, 2025

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

Attention: Tamika Sheppard and Tim Buchmiller

| Re: | Iris Parent                                                                          
 Holding Corp.                                                                        |
|     | Acceleration Request for Post-Effective Amendment No. 3 to Registration Statement on 
 Form S-4                                                                             |
|     | File No. 333-275409                                                                  |

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities
Act of 1933, as amended, Iris Parent Holding Corp. (the “Company”) hereby requests acceleration of the effective date
of the above referenced Registration Statement to 1:00 p.m., Eastern Time, on February 6, 2025, or as soon thereafter as practicable,
or at such other time as the Company or its outside counsel, Loeb & Loeb LLP, request by telephone that such Registration Statement
be declared effective.

Please contact Chauncey Lane of Holland &
Knight LLP at (214) 969-1278, or by email at Chauncey.Lane@hklaw.com, as soon as the Registration Statement has been declared effective,
or if you have any other questions or concerns regarding this matter.

<div align='center'>[Signature Page Follows]</div>

| Sincerely,                     |
| /s/ Chris                      
 Kim                            |
| Name: Chris Kim                |
| Title: Chief Executive Officer |

<div align='center'>Signature Page to Acceleration Request Letter</div>