Company: LIMN
Filing Date: 2025-07-25
Form Type: CORRESP
Source: 0001104659-25-070940
Chunk: 1

Company: Liminatus Pharma, Inc.
Filing Date: 2025-07-25
Form: CORRESP
Chunk 1
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 that your shares traded above $10.00       
 per share during that period.                                                                                                                |

COMPANY RESPONSE: In response
to the Staff’s comment, the Company has revised the disclosure on page 115 of the Amendment.

COMPANY RESPONSE: In response
to the Staff’s comment, the Company has revised the disclosure beginning on page 65 of the Amendment to include the pro forma combined
financial information.

Please do not hesitate to
contact Giovanni Caruso of Loeb & Loeb LLP at (212) 407-4866 with any questions or comments regarding this letter.

| Sincerely,          |
| /s/ Giovanni Caruso |
| Giovanni Caruso     |
| Partner             |

| cc: | Chris Kim |