Company: LIMN
Filing Date: 2025-06-24
Form Type: S-1
Source: 0001410578-25-001432
Chunk: 186

Company: Liminatus Pharma, Inc.
Filing Date: 2025-06-24
Form: S-1
Chunk 186
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 reporting may apply if either we or our paying agent has actual knowledge, or reason to know, that you are a U.S. person.

Backup withholding is not an additional tax; rather, the U.S. federal income tax liability of persons subject to backup withholding will be reduced by the amount of tax withheld. If withholding results in an overpayment of taxes, a refund or credit may generally be obtained from the IRS, provided that the required information is furnished to the IRS in a timely manner.

The preceding discussion of U.S. federal tax considerations is for general information only. It is not tax advice to investors in their particular circumstances. Each prospective investor should consult its own tax advisor regarding the particular U.S. federal, state and local, and non-U.S. tax considerations of purchasing, holding, and disposing of our Common Stock, including the consequences of any proposed change in applicable laws.

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SELLING SECURITYHOLDERS The Selling Securityholders may offer and sell, from time to time, any or all of the shares of Common Stock being offered for resale by this prospectus, which consist of:

| ● | an aggregate of 10,169,406 shares of Common Stock issued as merger consideration shares in connection with the Liminatus Merger, which shares were issued at a deemed value of $10.00 per share pursuant to the terms of the Business Combination Agreement; |

| ● | an aggregate of 6,900,000 shares of Common Stock issued to the Sponsor upon conversion of founder shares prior to the IPO, which shares were purchased by the Sponsor at a price per share of $0.004; |

| ● | an aggregate of 1,500,000 shares of Common Stock issued to the PIPE Investor pursuant to the PIPE Equity Subscription Agreement; |

| ● | an aggregate of 835,555 shares of Common Stock issuable upon the exercise of 835,555 Private Warrants, which were originally issued concurrently with the IPO in a private placement to Cantor at a price of $1.50 per Warrant, with each warrant exercisable for one share of Common Stock at $11.50 per share; |

| ● | up to 1,750,000 shares of Common Stock issuable to Cantor in settlement of $7.0 million in deferred underwriting fees. |

In addition, this prospectus relates to the issuance of up to 6,900,000 shares of Common Stock that are issuable upon the exercise of the Public Warrants, at