Company: PTPI
Filing Date: 2025-02-14
Form Type: S-1MEF
Source: 0001104659-25-014398
Chunk: 2

Company: Petros Pharmaceuticals, Inc.
Filing Date: 2025-02-14
Form: S-1MEF
Chunk 2
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herein by reference.

The required opinion and consents are listed on the Exhibit Index
attached hereto and filed herewith.

<div align='center'>EXHIBIT INDEX</div>

Item 16. Exhibits and Financial Statement Schedules.

(a) Exhibits. All exhibits filed with or incorporated by reference
in the Registration Statement on Form S-1 (File No. 333-284495) are incorporated by reference into, and shall be deemed a part
of, this Registration Statement, and the following additional exhibits are filed herewith, as part of this Registration Statement:

| Exhibit 
 No.     |     | Exhibit Index                                      |
| 5.1     |     | Opinion of Haynes and Boone,                       
 LLP.                                               |
| 23.1    |     | Consent of Independent                             
 Registered Public Accounting Firm, Marcum LLP.     |
| 23.2    |     | Consent of Independent                             
 Registered Public Accounting Firm, EisnerAmper LLP |
| 23.3    |     | Consent of Haynes and Boone,                       
 LLP (included in Exhibit 5.1)                      |
| 24.1*   |     | Power of Attorney.                                 |
| 107     |     | Filing Fee Table                                   |

| * | Previously filed on the signature page to the Registrant’s Registration Statement on Form S-1, as amended (File No. 333-284495), originally filed with the Securities and Exchange Commission on January 24, 2025, and incorporated by reference herein. |

<div align='center'>SIGNATURES</div>

Pursuant to the requirements
of the Securities Act of 1933, as amended, the registrant has duly caused this registration statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in New York, New York, on the 14th day of February 2025.

| PETROS PHARMACEUTICALS, INC. |                                |
| By:                          | /s/                            
 Fady Boctor                    |
|                              | Fady Boctor                    |
|                              | President and Chief Commercial 
 Officer                        |

Pursuant to the requirements of the Securities
Act of 1933, as amended, this registration statement has been signed by the following persons in the capacities and on the dates indicated.

| Signature           
 /s/ Fady Boctor     |     | Title                                                         
 President and Chief Commercial Officer                        |     | Date              
 February