Company: SXTPW
Filing Date: 2025-02-14
Form Type: S-1
Source: 0001213900-25-014334
Chunk: 257

Company: 60 DEGREES PHARMACEUTICALS, INC.
Filing Date: 2025-02-14
Form: S-1
Chunk 257
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  399,725 |   |

A reconciliation of the beginning and ending balances
for the derivative liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) is as follows
for the three and nine months ended September 30, 2024:

|                                             |     | Contingent Milestone Payment |            |   |     | Total |            |   |
|:--------------------------------------------|:----|:-----------------------------|-----------:|:--|:----|:------|-----------:|:--|
| Derivative liabilities - December 31, 2023  |     | $                            |  2,306,796 |   |     | $     |  2,306,796 |   |
| Fair value - mark to market adjustment      |     |                              | (1,740,847 | ) |     |       | (1,740,847 | ) |
| Derivative liabilities - March 31, 2024     |     |                              |    565,949 |   |     |       |    565,949 |   |
| Fair value - mark to market adjustment      |     |                              |      1,101 |   |     |       |      1,101 |   |
| Derivative liabilities - June 30, 2024      |     |                              |    567,050 |   |     |       |    567,050 |   |
| Fair value - mark to market adjustment      |     |                              |     56,712 |   |     |       |     56,712 |   |
| Derivative liabilities - September 30, 2024 |     | $                            |    623,762 |   |     | $     |    623,762 |   |

F-27

A reconciliation of the beginning and ending balances
for the derivative liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) is as follows
for the three and nine months ended September 30, 2023:

|                                                                                |     | Bridge 
 Shares |            |   |     | Warrants |          |   |     | Convertible 
 Notes       
 Payable     |         |   |     | Contingent 
 Milestone  
 Payment    |           |     | Total |            |   |
|:-------------------------------------------------------------------------------|:----|:-------|-----------:|:--|:----|:---------|---------