<SEC-DOCUMENT>0001140361-24-029341.txt : 20240711
<SEC-HEADER>0001140361-24-029341.hdr.sgml : 20240711
<ACCEPTANCE-DATETIME>20240607191911
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-24-029341
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240607

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Perceptive Capital Solutions Corp
		CENTRAL INDEX KEY:			0002017526
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		ORGANIZATION NAME:           	05 Real Estate & Construction
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		51 ASTOR PLACE, 10TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10003
		BUSINESS PHONE:		212-284-2300

	MAIL ADDRESS:	
		STREET 1:		51 ASTOR PLACE, 10TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10003
</SEC-HEADER>
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<TYPE>CORRESP
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  <div style="text-align: center; font-weight: bold;">Perceptive Capital Solutions Corp</div>
  <div style="text-align: center;">51 Astor Place, 10th Floor</div>
  <div style="text-align: center;">New York, New York 10003&#160;</div>
  <div style="text-align: right;">June 7, 2024</div>
  <div style="text-align: center;">&#160;</div>
  <div style="font-weight: bold;"><u>VIA EDGAR</u></div>
  <div>&#160;</div>
  <div>United States Securities and Exchange Commission</div>
  <div>Division of Corporation Finance</div>
  <div>Office of Real Estate &amp; Construction</div>
  <div>100 F Street, N.E.</div>
  <div>Washington, D.C. 20549</div>
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          <div>Attn:</div>
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          <div>Benjamin Holt and David Link</div>
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          <div style="font-weight: bold;">Re:</div>
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          <div style="font-weight: bold;">Perceptive Capital Solutions Corp</div>
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          <div>&#160;</div>
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          <div style="font-weight: bold;">Registration Statement on Form S-1, as amended</div>
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          <div>&#160;</div>
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          <div style="font-weight: bold;">Initially Filed May 21, 2024</div>
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          <div>&#160;</div>
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          <div style="font-weight: bold;">File No. 333-279598</div>
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  <div>&#160;</div>
  <div>Ladies and Gentlemen:</div>
  <div>&#160;</div>
  <div style="text-align: justify; text-indent: 36pt;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, Perceptive Capital Solutions Corp (the &#8220;Company&#8221;) hereby requests acceleration of the effective date of the above referenced
    Registration Statement to 4:30 p.m., Eastern Time, on June 10, 2024, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland &amp; Ellis LLP, request by telephone that such Registration Statement be
    declared effective.</div>
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  <div style="text-align: justify; text-indent: 36pt;">Please contact Mathieu Kohmann, of Kirkland &amp; Ellis LLP, special counsel to the Company, at (212) 390-4510, as soon as the Registration Statement has been declared effective, or if you have any
    other questions or concerns regarding this matter.&#160;</div>
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          <div>Very truly yours,</div>
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          <div style="font-weight: bold;">Perceptive Capital Solutions Corp</div>
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        <td rowspan="1" style="width: 55.87%; vertical-align: top;">&#160;</td>
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          <div>By:</div>
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          <div>/s/ Sam Cohn</div>
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          <div>&#160;</div>
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          <div>Name:&#160;</div>
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          <div>Sam Cohn</div>
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          <div>&#160;</div>
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          <div>Title:</div>
        </td>
        <td style="width: 33.99%; vertical-align: top;">
          <div>Chief Financial Officer</div>
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            <div style="text-align: left;">cc:</div>
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            <div>Christian O. Nagler, Kirkland &amp; Ellis LLP
              <div>Peter Seligson, Kirkland &amp; Ellis LLP
                <div>Mathieu Kohmann, Kirkland &amp; Ellis LLP</div>
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