November 19, 2024

Wayne Paterson
Chief Executive Officer
Anteris Technologies Global Corp.
860 Blue Gentian Road
Suite 340
Eagan, MN 55121

       Re: Anteris Technologies Global Corp.
           Amendment No. 4 to
           Draft Registration Statement on Form S-1
           Submitted November 4, 2024
           CIK No. 0002011514
Dear Wayne Paterson:

     We have reviewed your amended 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. Unless we note otherwise, any references to prior comments are to
comments in
our October 25, 2024 letter.

Amendment No. 4 to Draft Registration Statement on Form S-1 submitted November
4, 2024
Risk Factors, page 12

1.     We note your disclosure relating to the convertible note facility with
Obsidian Global
       Partners. Please revise your disclosure, where appropriate, to discuss
the impact that
       the convertible note facility may have upon dilution and the adjusted
net tangible
       book value.
 November 19, 2024
Page 2
Business, page 56

2.     We note your disclosure that the follow-up for the last patient in the
FIH clinical study
       is expected in Q4 of 2024, the sixth patient cohort in your FIH study
was implanted
       with DurAVR THV in September 2024 and that the 30-day clinical data for
this
       cohort is not yet available, and the 12-month data from your EFS study
is scheduled to
       be available late 2024. Please revise to update your disclosure in
regard to these recent
       developments accordingly.
Anticipated Milestones, page 68

3.     We refer to the graphic on page 69 relating to your anticipated
near-term milestones,
       which includes references to presentations and trials that are not
otherwise included in
       the prospectus. Please revise your disclosure to provide further detail
related to your
       near-term milestones and clarify that there can be no assurance that the
submission of
       an IDE will result in your ability to commence clinical trials. We refer
to your
       disclosure on page 82.
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Results of Operations, Comparison of Nine Months Ended September 30, 2024 and
September 30, 2023, page 97

4.     We reference the significant increase in selling, general and
administrative expense
       during the nine months ended September 30, 2024. Please revise to
provide
       quantitative disclosure related to the amount of the increase related to
the expansion
       of the work related to the Company   s plans to re-domicile, list on the
NASDAQ and
       conduct its initial public offering, the grant of additional stock
options and increase in
       headcount. In addition, if material, disclose the nature of the
employment positions
       added during the period.

       Please contact Kristin Lochhead at 202-551-3664 or Michael Fay at
202-551-3812 if
you have questions regarding comments on the financial statements and related
matters. Please contact Benjamin Richie at 202-551-7857 or Jane Park at
202-551-7439 with
any other questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of
Industrial Applications and
                                                              Services
cc:   Jeremy W. Cleveland, Esq.