Company: LIMN
Filing Date: 2025-01-27
Form Type: CORRESP
Source: 0001104659-25-006324
Chunk: 1

Company: Liminatus Pharma, Inc.
Filing Date: 2025-01-27
Form: CORRESP
Chunk 1
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’s comment, the Company
has revised the disclosure on page 4 of the Form S-4, and has filed the acknowledgement as Exhibit 10.9 to the Form S-4.

Tamika Sheppard

Tim Buchmiller

U.S. Securities & Exchange Commission

January 27, 2025

Page 2

Signatures, page II-5

| 3. | Please indicate parenthetically who is signing the post-effective amendment to the registration statement in the capacity of                   
 principal executive officer, principal financial officer, and controller or principal accounting officer. Refer to Instruction 1 to Signatures 
 on Form S-4.                                                                                                                                   |

In response to the Staff’s comment, the Company
has revised the disclosure on the signature page of the Form S-4.

The Company believes the foregoing
fairly responds to the Staff’s comment in its letter dated January 23, 2025, and is prepared to provide the Staff with additional
information. Thank you in advance for your assistance in this matter. If you have any questions or additional comments, please do not
hesitate to contact Chauncey Lane, at (214) 969-1278.

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

cc: Chauncey Lane, Esq., Holland & Knight LLP