July 25, 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 limited our review of your filing to the financial statements
and related
disclosures 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.

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.     You disclose that your previously reported financial statements as of
December 31, 2022
       and 2021 and for each of the three years in the period ended December
31, 2022, prepared
       in accordance with IFRS, contained an error. Please tell us when you
concluded that there
       was an error in these financial statements. In addition, tell us how you
considered the
       implications of the error and the timing of its discovery on the
following:
           filing a Form 8-K, pursuant to Item 4.02, to report a nonreliance on
previously issued
           financial statements; and
           filing an amended Form 20-F to report restated financial statements
and to correct
           other misstated disclosures.
 July 25, 2024
Page 2

       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       Please contact Frank Wyman at 202-551-3660 or Angela Connell at
202-551-3426 with
any questions.



                                                          Sincerely,

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