Company: SXTPW
Filing Date: 2025-07-16
Form Type: 424B4
Source: 0001213900-25-064472
Chunk: 36

Company: 60 DEGREES PHARMACEUTICALS, INC.
Filing Date: 2025-07-16
Form: 424B4
Chunk 36
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 by reference into this filing. Further, our references to
website URLs are intended to be inactive textual references only.

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Implications of Being an Emerging Growth Company and a Smaller Reporting Company We are an “emerging growth company,” as defined in the JOBS Act. We will remain an emerging growth company until the earlier of (i) the last day of the fiscal year following the fifth anniversary of the date of the first sale of our common stock pursuant to an effective registration statement under the Securities Act; (ii) the last day of the fiscal year in which we have total annual gross revenues of $1.235 billion or more; (iii) the date on which we have issued more than $1 billion in nonconvertible debt during the previous three years; or (iv) the date on which we are deemed to be a large accelerated filer under applicable SEC rules. We expect that we will remain an emerging growth company for the foreseeable future, but cannot retain our emerging growth company status indefinitely and will no longer qualify as an emerging growth company on or before the last day of the fiscal year following the fifth anniversary of the date of the first sale of our common stock pursuant to an effective registration statement under the Securities Act. For so long as we remain an emerging growth company, we are permitted and intend to rely on exemptions from specified disclosure requirements that are applicable to other public companies that are not emerging growth companies. These exemptions include:

| ● | being                                                                                            
 permitted to provide only two years of audited financial statements, in addition to any required 
 unaudited interim financial statements;                                                          |

| ● | not                                                                                           
 being required to comply with the requirement of auditor attestation of our internal controls 
 over financial reporting;                                                                     |

| ● | not                                                                                                
 being required to comply with any requirement that may be adopted by the Public Company Accounting 
 Oversight Board regarding mandatory audit firm rotation or a supplement to the auditor’s           
 report providing additional information about the audit and the financial statements;              |

| ● | reduced                                                      
 disclosure obligations regarding executive compensation; and |

| ● | not                                                                                         
 being required to hold a nonbinding advisory vote on executive compensation and stockholder 
 approval of any golden parachute payments not previously approved.                          |

An emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act to comply with new or revised accounting standards. This allows an emerging growth company to delay the adoption of certain accounting standards until those standards