September 30, 2024

Ian Somaiya
Chief Financial Officer
New Amsterdam Pharma Company N.V.
Gooimeer 2-35
Naarden
The Netherlands 1411 DC

       Re: New Amsterdam Pharma Company N.V.
           Form 10-K for the Fiscal Year Ended December 31, 2023
           Filed February 28, 2024
           File No. 001-41562
Dear Ian Somaiya:

       We have reviewed your August 8, 2024 response to our comment letter and
have the
following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

        After reviewing your response to this letter, we may have additional
comments. Unless we
note otherwise, any references to prior comments are to comments in our July
25, 2024 letter.

Form 10-K for the Fiscal year Ended December 31, 2023
Management's Discussion and Analysis of Financial Condition and Results of
Operations
General, page 95

1.     We have considered your response to our prior comment. Given the
quantitative
       significance of the error to net loss per share, and that we do not
agree that the factors
       cited in your qualitative assessment overcome such significance, we
disagree with your
       conclusion that the error was immaterial. Please tell us how you intend
to address the
       error in your reporting.
 September 30, 2024
Page 2

       Please contact Frank Wyman at 202-551-3660 or Angela Connell at
202-551-3426 if you
have questions regarding comments on the financial statements and related
matters.



                                                       Sincerely,

                                                       Division of Corporation
Finance
                                                       Office of Life Sciences
cc:   Brian Rosenzweig