Company: SXTPW
Filing Date: 2025-08-15
Form Type: PRE 14A
Source: 0001213900-25-077435
Chunk: 27

Company: 60 DEGREES PHARMACEUTICALS, INC.
Filing Date: 2025-08-15
Form: PRE 14A
Chunk 27
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 by our Board;                                                                                                                   |
| ●                                             | evaluating director performance on our Board and applicable committees of our Board and determining whether continued service on our Board is appropriate;                                                                                                                      |                                                                                                                                                                                                                                          |
| ●                                             | evaluating nominations by stockholders of candidates for election to our Board; and                                                                                                                                                                                             |                                                                                                                                                                                                                                          |
| ●                                             | corporate governance matters.                                                                                                                                                                                                                                                   |                                                                                                                                                                                                                                          |

<div align='center'>14

AUDIT COMMITTEE REPORT</div>

The Audit Committee:The members of the
Audit Committee (for purposes of this report, the “Committee”) are Messrs. Charles Allen, who serves as Chairman, Stephen
Toovey and Paul Field. The Board has determined that all of the members of the Committee are independent within the meaning of applicable
SEC regulations and the listing standards of the Nasdaq and that Mr. Allen, the Chair of the Committee, is qualified as an audit committee
financial expert within the meaning of SEC regulations. The Board has also determined that Mr. Allen has accounting and related financial
management expertise within the meaning of the listing standards of the Nasdaq and that each member of the Committee is financially literate
within the meaning of the Nasdaq listing standards.

Audit Committee Charter: The Audit Committee
operates under a written charter adopted by the Board. The charter is reviewed by management at least annually, and any recommended changes
are presented to the Committee for review and approval. The charter is available on our website at: https://investors.60degreespharma.com/corporate-governance/governance-overview.

Audit Committee Responsibilities:The Committee
assists the Board in fulfilling its responsibilities for general oversight of the integrity of the Company’s financial statements,
the adequacy of the Company’s system of internal controls and procedures and disclosure controls and procedures, the Company’s
risk management, the Company’s compliance with legal and regulatory requirements, the independent auditors’ qualifications
and independence and the performance of the Company’s internal audit function and independent auditors. The Committee has the authority
to obtain advice and assistance from outside legal, accounting or other advisors as the Committee deems necessary to carry out its duties
and receive appropriate funding, as determined by the Committee, from the Company for such advice and assistance.

The Committee has sole authority over the selection
of the Company’s independent auditors and manages the Company’s relationship with its independent auditors (who report directly
to the Committee). Each year, the Committee evaluates the performance, qualifications and independence of the independent