The actress sparked speculation that she is seeing actor Jeremy Strong - her former co-star in The Romantics - after the duo were photographed together in New York at the weekend.
However, a source told Us Weekly that the duo are "totally just friends".
The insider added that Strong is "very plugged into the New York theatre scene and is showing [Holmes] the ropes".
"She's not dating nor is she interested in dating yet," the source said. "She's just getting her life together and focusing on her daughter."
Holmes filed for divorce from her ex-husband Tom Cruise in June and the couple's split was finalised by a judge last month.
She was previously rumoured to be dating when she was spotted having dinner with a man, but it later turned out to be her lawyer.