Company: PTHS
Filing Date: 2025-11-14
Form Type: PRE 14A
Source: 0001753926-25-001803
Chunk: 66

Company: Pelthos Therapeutics Inc.
Filing Date: 2025-11-14
Form: PRE 14A
Chunk 66
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ING.

35

RATIFICATION OF APPOINTMENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTANTS

(Proposal No. 3)</div>

CBIZ (and its predecessor, Marcum LLP) has served
as our independent registered public accounting firm since 2020 and has been appointed by the Audit Committee to continue as our independent
registered public accounting firm for the fiscal year ending December 31, 2025.

At the Annual Meeting, the shareholders will vote on a proposal to ratify this selection of CBIZ as our independent registered public accounting firm. If this ratification is not approved by the affirmative vote of a majority of the shares of Common Stock present at the Annual Meeting, in person or by proxy, and voting on the matter, the Board will reconsider its selection of CBIZ as our independent registered public accounting firm.

CBIZ has no interest, financial or otherwise, in our Company. We do not currently expect a representative of CBIZ to physically attend the Annual Meeting, however, it is anticipated that a CBIZ representative will be available to participate in the Annual Meeting via telephone in the event he or she wishes to make a statement, or in order to respond to appropriate questions.

Fees Paid to Independent Registered Public Accounting Firm

The following table presents aggregate fees for professional services rendered by CBIZ for the audit of our annual consolidated financial statements for the fiscal years ended December 31, 2024 and 2023.

|               |     |    2024 |     | 2023 |         |
|:--------------|:----|--------:|:----|:-----|--------:|
| Audit         
 fees(1)       |     | 211,817 |     | $    | 164,229 |
| Audit-related 
 fees(2)       |     |  82,546 |     |      | 156,346 |
| Tax           
 fees(3)       |     |       — |     |      |       — |
| All           
 other fees(4) |     |  77,092 |     |      |  43,490 |
| Total         |     | 371,455 |     | $    | 364,065 |

| (1) | “Audit                                                                                                                        
 fees” include fees for professional services rendered in connection with the audit of our annual financial statements,        
 review of our quarterly condensed financial statements and advisory services on accounting matters that were addressed during 
 the annual audit and quarterly review. This category also includes fees for services