Company: PTHS
Filing Date: 2025-09-19
Form Type: S-3/A
Source: 0001753926-25-001541
Chunk: 5

Company: Pelthos Therapeutics Inc.
Filing Date: 2025-09-19
Form: S-3/A
Chunk 5
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 arising from the fact that such persons are or were officers or directors of the Registrant, and to advance expenses as incurred by or on behalf of such persons in connection therewith.

In addition, in connection with the Registrant’s reincorporation from the State of Delaware to the State of Nevada effective as of November 18, 2024, the Registrant intends to continue to maintain general liability insurance policy that covers liabilities of our directors and officers arising out of claims based on acts or omissions in their respective capacities as such directors or officers.

See “Item 17. Undertakings” for a description of the SEC’s position regarding such indemnification provisions.

Item 16. Exhibits.

The list of exhibits in the Exhibit Index to this registration statement is incorporated herein by reference.

Item 17. Undertakings.

| (1) | The undersigned               
 registrant hereby undertakes: |

| (a) | To file, during                                                                                                
 any period in which offers or sales are being made, a post-effective amendment to this registration statement: |

| (i) | To include any prospectus                                               
 required by Section 10(a)(3) of the Securities Act of 1933, as amended; |

<div align='center'>II-2</div>

| (ii) | To reflect in the                                                                                                                 
 prospectus any facts or events arising after the effective date of this registration statement (or the most recent post-effective 
 amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in        
 this registration statement. Notwithstanding the foregoing, any increase or decrease in the volume of securities offered (if      
 the total dollar value of the securities offered would not exceed that which was registered) and any deviation from the low       
 or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Securities and      
 Exchange Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a        
 20% change in the maximum aggregate offering price set forth in the “Calculation of Registration Fee” table in                    
 the effective registration statement; and                                                                                         |

| (iii) | To include any material                                                                                                      
 information with respect to the plan of distribution not previously disclosed in this registration statement or any material 
 change to such information in this registration statement;                                                                   |

provided, however, that the undertakings set forth in paragraphs (1)(i), (1)(ii) and