Company: PTHS
Filing Date: 2025-08-28
Form Type: S-3
Source: 0001753926-25-001403
Chunk: 78

Company: Pelthos Therapeutics Inc.
Filing Date: 2025-08-28
Form: S-3
Chunk 78
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 held by this selling stockholder, all of which shares are being registered under this Prospectus and (ii) 1,012,600 shares          
 of Common Stock underlying the 10,126 shares of Series A Preferred Stock held by this selling stockholder, with a stated value      
 of $1,000 per share, convertible at a price of $10.00 per share, all of which shares are being registered for resale under          
 this Prospectus; and (B) 250,000 shares of our Common Stock beneficially owned by Nomis Bay Opportunity Ltd., consisting of         
 250,000 shares of Common Stock underlying the 2,500 shares of Series A Preferred Stock held by this selling stockholder, with       
 a stated value of $1,000 per share, convertible at a price of $10.00 per share, all of which shares are being registered for        
 resale under this Prospectus, all of which shares are being registered under this Prospectus; (C) 706,400 shares of our Common      
 Stock beneficially owned by BPY Limited, consisting of (i) 140,000 shares of Common Stock held by this selling stockholder,         
 all of which shares are being registered under this Prospectus and (ii) 566,400 shares of Common Stock underlying the 5,664         
 shares of Series A Preferred Stock held by this selling stockholder, with a stated value of $1,000 per share, convertible           
 at a price of $10.00 per share, all of which shares are being registered for resale under this Prospectus; and (D) 300,000          
 shares of our Common Stock beneficially owned by Boothbay Absolute Return Strategies, LP, consisting of 300,000 shares of           
 Common Stock underlying the 3,000 shares of Series A Preferred Stock held by this selling stockholder, with a stated value          
 of $1,000 per share, convertible at a price of $10.00 per share, all of which shares are being registered for resale under          
 this Prospectus                                                                                                                     |
| (18) | Applicable percentage                                                                                                               
 ownership is based on 3,042,143 shares of our Common Stock outstanding as of August 20, 2025.                                       |

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PLAN OF DISTRIBUTION</div>

We are registering the shares of Common Stock issuable upon conversion of the Series A Preferred Stock to permit the resale of these shares of Common Stock by the holders of the Series A Preferred Stock from time