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Dennis Iliadis has signed on to direct “Pay the Ghost” for Sidney Kimmel Entertainment.

Mark Gordon Prods. and Midnight Kitchen Prods. are producing the supernatural thriller, which marks Iliadis’ follow-up to the horror remake “Last House on the Left.”

“Pay the Ghost” is the second project that SKE has greenlit since restructuring its operations last year to focus on more commercial fare. SKE also recently produced with Screen Gems the comedy “Death at a Funeral,” which bows Friday.

“Pay the Ghost,” which was adapted by Dan Kay from a Tim Lebbon short story, marks a departure from SKE’s previous art-house slate that included such films as “United 93” and “Synecdoche, New York.”

Story kicks off on Halloween night, when a couple’s young son is mysteriously abducted. A year later, they begin to sense his presence in frightening ways. A string of terrifying clues draws them to search for the boy throughout New York, where they uncover ancient secrets and discover a vicious, vengeful spirit.

Sidney Kimmel is producing alongside Mark Gordon, Jordan Wynn and Ian Levy. Jim Tauber is exec producing the film, which is scheduled to lense in the summer.

Gordon and Kimmel previously teamed on the period pic “Talk to Me.”

Gordon recently produced the Sony tentpole “2012” and is pre-production on Summit Entertainment’s “Source Code.”

Levy is producing “Details” for Paramount and “The Farm” for Spitfire Pictures.”

Iliadis is repped by CAA and 3 Arts.

Kay is handled by manager Kevin Donahune and agent Robert Hohman.