Company: LIMN
Filing Date: 2025-01-15
Form Type: CORRESP
Source: 0001104659-25-003831
Chunk: 1

Company: Liminatus Pharma, Inc.
Filing Date: 2025-01-15
Form: CORRESP
Chunk 1
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 and on pages 7 and 10 of the Form S-4 to remove the disclosure that ParentCo will be a
“controlled company” after the completion of the Business Combination.

Questions and Answers About the Proposals for Stockholders, page viii

2. Please consider expanding this section to include a Q&A that explains why this business combination is still in the best interest of the stockholders in light of the TDT License Termination.

:

In response to the Staff’s
comment, the Company has revised the disclosure on pages viii and ix.

Tamika Sheppard

Tim Buchmiller

U.S. Securities & Exchange Commission

January 15, 2025

Page 2

Why am I receiving this proxy statement/prospectus?, page viii

3. We note your disclosure that ParentCo will apply to list, to be effective at the time of the Business Combination, its common stock and warrants on Nasdaq. In an appropriate location, please address where you stand with respect to meeting the quantitative listing standards for Nasdaq, and, if you currently do not meet such standards, what actions you intend to take to be eligible for listing.

:

In response to the Staff’s comment, the Company
has revised the disclosure on the inside front cover page of the prospectus, in the letter to the Company’s stockholders, and
on pages ix, 1, 3 and 225 of the Form S-4.

Summary of the Proxy Statement/Prospectus, page 1

4. We note your disclosure under the heading “Liminatus Pharma, LLC,” and in the first risk factor on page 25, that you refer to Liminatus as a “clinical-stage” company. Please revise so that these statements are consistent with your other disclosure that Liminatus is a pre-clinical company.

:

In response to the Staff’s comment, the Company
has revised the disclosure on pages 1 and 26 of the Form S-4 to refer to Liminatus as a pre-clinical stage company.

5. We note your initial disclosure of the termination of the TDT license agreement included in the Explanatory Note. Please expand your disclosure of the license agreement termination here to include additional information/explanation on why the parties decided to terminate this license agreement, given its significance to the business plan of Liminatus.

:

In response to the Staff’s comment, the Company
has revised the disclosure in the Explanatory Note and on page 11 of the