Company: PTHS
Filing Date: 2025-09-19
Form Type: S-3/A
Source: 0001753926-25-001541
Chunk: 2

Company: Pelthos Therapeutics Inc.
Filing Date: 2025-09-19
Form: S-3/A
Chunk 2
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.4. Accordingly, this Amendment consists only of the facing page, this explanatory
note, Part II of the Registration Statement, including the signature page and the exhibit index, and the filed exhibits. The prospectus
is unchanged and has been omitted.

<div align='center'>PART II - INFORMATION NOT REQUIRED IN PROSPECTUS</div>

Item 14. Other Expenses of Issuance and Distribution.

The following table sets forth an estimate of the fees and expenses relating to the issuance and distribution of the securities being registered hereby, other than underwriting discounts and commissions, all of which shall be borne by the registrant. All of such fees and expenses, except for the SEC registration fee, are estimated:

| SEC registration fee                           |     | $ | 26,400.78 |
| Transfer Agent and Registrar fees and expenses |     |   |         * |
| Legal fees and expenses                        |     |   |         * |
| Printing fees and expenses                     |     |   |         * |
| Accounting fees and expenses                   |     |   |         * |
| Miscellaneous fees and expenses                |     |   |         * |
| Total                                          |     |   |         * |

*These fees and expenses depend on the securities offered and the number of issuances and, accordingly, cannot be estimated at this time. An estimate of the aggregate expenses in connection with the sale and distribution of the securities being offered will be included in the applicable prospectus supplement.

Item 15. Indemnification of Officers and Directors.

Set forth below is a description of certain provisions of the registrant’s (the “Registrant” or “Company”) articles of incorporation (the “Articles of Incorporation”), and bylaws (the “Bylaws”) and the Nevada Revised Statutes (the “NRS”), as such provisions relate to the indemnification of the directors and officers of the Registrant, as well as the Registrant’s agreements with certain of our officers and directors. This description is intended only as a summary and is qualified in its entirety by reference to the Articles of Incorporation, the Bylaws, the NRS and such agreements described below.

The Registrant is incorporated under the laws of the State of Nevada. Section 78.138 of the NRS provides that, subject to certain exceptions under Nevada law, unless the articles of incorporation or an amendment thereto provides for greater individual liability, a director or officer is not individually liable to the Registrant or our stockholders or creditors for any damages as a result