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                             May 15, 2024

       Adam Stone
       Chief Executive Officer
       Perceptive Capital Solutions Corp
       51 Astor Place, 10th Floor
       New York, New York 10003

                                                        Re: Perceptive Capital
Solutions Corp
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted April 16,
2024
                                                            CIK No. 0002017526

       Dear Adam Stone:

                                                        We have reviewed your
draft registration statement and have the following comments.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

               After reviewing the information you provide in response to this
letter and your amended
       draft registration statement or filed registration statement, we may
have additional comments.

       Draft Registration Statement on Form S-1 submitted April 16, 2024

       Experience with Special Purpose Acquisition Vehicles, page 4

   1.                                                   On pages 4-5 where you
discuss the prior SPAC/de-SPAC experience of your
                                                        management team, and
elsewhere as appropriate, please disclose the current trading price
                                                        of each
post-combination publicly listed entity's common stock.
       Risk Factors
       Risks Relating to our Search for, Consummation of, or Inability to
Consummate, a Business
       Combination
       If we are deemed to be an investment company under the Investment
Company Act ..., page 53

   2.                                                   Please expand your
disclosure to include the risk to investors of the loss of the
                                                        investment opportunity
in a target company. Additionally, please confirm that if your facts
                                                        and circumstances
change over time, you will update your disclosure to reflect how those
                                                        changes impact the risk
that you may be considered to be operating as an unregistered
 Adam Stone
Perceptive Capital Solutions Corp
May 15, 2024
Page 2
       investment company.
Effecting Our Initial Business Combination
Employees, page 115

3.     We refer to your disclosure on page 26 regarding payments to your
sponsor for the
       allocable costs of employees of an affiliate of your sponsor or
otherwise. Please revise
       here or elsewhere as applicable to describe the material terms of any
such arrangements.
Principal Shareholders, page 127

4.     Please revise to identify Perceptive Advisors as a promoter or advise us
as appropriate.
Description of Securities
Contractual transfer restrictions, page 147

5.     Please reconcile your disclosures here and elsewhere regarding the
duration of the transfer
       restrictions applicable to the founder shares. More specifically, we
note several references
       to "the restriction not to transfer the founder shares for 180 days
following the date of this
       prospectus," which is inconsistent with the transfer restriction
lasting, in part, until one
       year after the completion of your initial business combination.
       Please contact Jeffrey Lewis at 202-551-6216 or Jennifer Monick at
202-551-3295 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Benjamin Holt at 202-551-6614 or David Link at 202-551-3356 with any
other
questions.



                                                              Sincerely,
FirstName LastNameAdam Stone
                                                              Division of
Corporation Finance
Comapany NamePerceptive Capital Solutions Corp
                                                              Office of Real
Estate & Construction
May 15, 2024 Page 2
cc:       Peter Seligson
FirstName LastName