diff --git a/packages/markitdown/src/markitdown/converters/_pdf_converter.py b/packages/markitdown/src/markitdown/converters/_pdf_converter.py
index ffbcbd990..80e82db34 100644
--- a/packages/markitdown/src/markitdown/converters/_pdf_converter.py
+++ b/packages/markitdown/src/markitdown/converters/_pdf_converter.py
@@ -10,6 +10,63 @@
 # Pattern for MasterFormat-style partial numbering (e.g., ".1", ".2", ".10")
 PARTIAL_NUMBERING_PATTERN = re.compile(r"^\.\d+$")
 
+# Characters that legitimately end a sentence/clause. A paragraph break is
+# only treated as a genuine paragraph boundary if the preceding text ends
+# with one of these.
+_SENTENCE_END_CHARS = ".!?:;\"'”’"
+
+# Short lettered/numbered list markers (e.g. "a)", "(i)", "1.") that must
+# stay on their own paragraph even though they start with a lowercase letter.
+# No trailing whitespace is required after the marker, since PDF extraction
+# sometimes drops the space between a list marker and its text (e.g. "a)text").
+_LIST_MARKER_PATTERN = re.compile(r"^\(?[A-Za-z0-9]{1,4}[.)]")
+
+
+def _is_lowercase_continuation(para_stripped: str) -> bool:
+    """
+    True if `para_stripped` reads as a continuation of the previous sentence:
+    it starts (optionally after a single opening parenthesis) with a
+    lowercase letter, and isn't itself a list marker like "a)" or "(i)".
+    """
+    if not para_stripped or _LIST_MARKER_PATTERN.match(para_stripped):
+        return False
+
+    first_char = para_stripped[1:2] if para_stripped[0] == "(" else para_stripped[:1]
+    return first_char.islower()
+
+
+def _merge_wrapped_paragraph_breaks(text: str) -> str:
+    """
+    Post-process extracted text to merge paragraph breaks that PDF layout
+    analysis (pdfminer/pdfplumber) sometimes inserts in the middle of a
+    sentence because of small, spurious variations in line spacing.
+
+    A genuine paragraph never starts with a lowercase letter, so when a
+    blank-line-separated block starts with a lowercase word AND the previous
+    block doesn't end with sentence-ending punctuation, the "paragraph
+    break" is actually a wrapped line from the same sentence -- join the two
+    with a single space instead of a blank line.
+    """
+    paragraphs = text.split("\n\n")
+    if len(paragraphs) < 2:
+        return text
+
+    merged = [paragraphs[0]]
+    for para in paragraphs[1:]:
+        prev_stripped = merged[-1].rstrip()
+        para_stripped = para.lstrip()
+
+        if (
+            prev_stripped
+            and prev_stripped[-1] not in _SENTENCE_END_CHARS
+            and _is_lowercase_continuation(para_stripped)
+        ):
+            merged[-1] = f"{prev_stripped} {para_stripped}"
+        else:
+            merged.append(para)
+
+    return "\n\n".join(merged)
+
 
 def _merge_partial_numbering_lines(text: str) -> str:
     """
@@ -586,4 +643,7 @@ def convert(
         # Post-process to merge MasterFormat-style partial numbering with following text
         markdown = _merge_partial_numbering_lines(markdown)
 
+        # Post-process to merge paragraph breaks spuriously inserted mid-sentence
+        markdown = _merge_wrapped_paragraph_breaks(markdown)
+
         return DocumentConverterResult(markdown=markdown)
diff --git a/packages/markitdown/tests/test_pdf_wrapped_paragraph_breaks.py b/packages/markitdown/tests/test_pdf_wrapped_paragraph_breaks.py
new file mode 100644
index 000000000..c3e5a2c40
--- /dev/null
+++ b/packages/markitdown/tests/test_pdf_wrapped_paragraph_breaks.py
@@ -0,0 +1,76 @@
+#!/usr/bin/env python3 -m pytest
+"""Tests for merging paragraph breaks spuriously inserted mid-sentence by PDF
+layout analysis (see: https://github.com/microsoft/markitdown/issues/2370)."""
+
+from markitdown.converters._pdf_converter import _merge_wrapped_paragraph_breaks
+
+
+class TestMergeWrappedParagraphBreaks:
+    def test_merges_break_before_lowercase_continuation(self):
+        """A blank-line break followed by a lowercase word is a wrapped line,
+        not a real paragraph boundary, and should be joined with a space."""
+        text = (
+            "–  Federal Decree-Law No. 47 of 2022 on the Taxation of "
+            "Corporations and Businesses, and\n\nits amendments,"
+        )
+        assert _merge_wrapped_paragraph_breaks(text) == (
+            "–  Federal Decree-Law No. 47 of 2022 on the Taxation of "
+            "Corporations and Businesses, and its amendments,"
+        )
+
+    def test_merges_break_before_parenthetical_continuation(self):
+        """A break before a lowercase parenthetical aside is also a wrap."""
+        text = (
+            "distribution, warehousing, logistics or inventory management "
+            "functions constitutes 51%\n\n(fifty one percent) or more of "
+            "their Revenue for the relevant Tax Period."
+        )
+        assert _merge_wrapped_paragraph_breaks(text) == (
+            "distribution, warehousing, logistics or inventory management "
+            "functions constitutes 51% (fifty one percent) or more of "
+            "their Revenue for the relevant Tax Period."
+        )
+
+    def test_does_not_merge_real_paragraph_break(self):
+        """A real paragraph boundary -- previous text ends with terminal
+        punctuation and/or the next block starts with an uppercase letter --
+        must be left untouched."""
+        text = (
+            "This is the end of a sentence.\n\n"
+            "This is a new paragraph that starts with a capital letter."
+        )
+        assert _merge_wrapped_paragraph_breaks(text) == text
+
+    def test_does_not_merge_when_next_block_is_uppercase(self):
+        """Even without terminal punctuation, an uppercase-starting next
+        block (e.g. a heading or list item) is left alone, since only a
+        lowercase start is an unambiguous continuation signal."""
+        text = "Some heading fragment\n\nNext Heading"
+        assert _merge_wrapped_paragraph_breaks(text) == text
+
+    def test_single_paragraph_is_unchanged(self):
+        text = "Just one paragraph with no breaks."
+        assert _merge_wrapped_paragraph_breaks(text) == text
+
+    def test_does_not_merge_lettered_list_items(self):
+        """Lettered list markers (e.g. "a)", "b)") start with a lowercase
+        letter but must stay separate paragraphs, not get glued together."""
+        text = "a) first clause\n\nb) second clause"
+        assert _merge_wrapped_paragraph_breaks(text) == text
+
+    def test_does_not_merge_parenthetical_list_items(self):
+        text = "some heading\n\n(i) first item\n\n(ii) second item"
+        assert _merge_wrapped_paragraph_breaks(text) == text
+
+    def test_does_not_merge_numeric_paragraph_into_next(self):
+        """A paragraph that is just a number must not glue onto a following
+        paragraph merely because that paragraph's first letter is lowercase."""
+        text = "42\n\n7 apples were purchased."
+        assert _merge_wrapped_paragraph_breaks(text) == text
+
+    def test_does_not_merge_list_markers_with_no_space_after_marker(self):
+        """PDF extraction sometimes drops the space after a list marker
+        (e.g. "a)text" instead of "a) text"); the marker must still be
+        recognized and kept on its own paragraph."""
+        text = "some heading\n\na)first clause\n\nb)second clause"
+        assert _merge_wrapped_paragraph_breaks(text) == text