Company: PTHS
Filing Date: 2025-11-14
Form Type: PRE 14A
Source: 0001753926-25-001803
Chunk: 67

Company: Pelthos Therapeutics Inc.
Filing Date: 2025-11-14
Form: PRE 14A
Chunk 67
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 that were incurred in connection with    
 statutory and regulatory filings or engagements, such as consents and review of documents filed with the SEC.                 |

| (2) | “Audit-related                                                                                                            
 fees” include fees billed for professional services rendered that are reasonably related to the performance of the audit  
 or review of our financial statements including subscription for the online library of accounting research literature and 
 are not reported under “Audit Fees”.                                                                                      |

| (3) | Tax                                                                                                                         
 fees” include fees for tax compliance. Tax compliance fees encompass a variety of permissible services, including technical 
 tax advice related to federal and state income tax matters, and assistance with tax audits.                                 |

| (4) | “All                                                                                                                       
 other fees” include fees for the bring down and comfort letters associated with the IPO as well as work done in evaluating 
 the Contribution Agreement.                                                                                                |

Policy on Audit Committee Pre-Approval of Audit and Permissible Non-Audit Services of Independent Registered Public Accountant

Our Audit Committee pre-approves all audit and non-audit services provided by our independent auditors prior to the engagement of such independent auditors with respect to such services. The chairman of our Audit Committee has been delegated the authority by the Audit Committee to pre-approve interim services by our independent auditors other than the annual audit. The chairman of our Audit Committee must report all such pre-approvals to the entire Audit Committee at the next committee meeting.

Vote Required and Recommendation

Our Bylaws provide that, on all matters (other than the election of directors and except to the extent otherwise required by our Articles of Incorporation, Bylaws, or applicable Nevada law), a majority of all the votes cast by the holders of shares of Common Stock present in person, by remote communication, if applicable or represented by proxy at the meeting and entitled to vote on the matter will be required for approval. Accordingly, a majority of all the votes cast by the holders of shares of Common Stock present in person, by remote communication, if applicable or represented by proxy at the meeting and entitled to vote will be required to ratify the Board’s selection of CBIZ as our independent registered public accountants for the fiscal year ending December 31, 2025. If this ratification is not approved by the requisite vote of the shareholders voting on the matter, the Board will reconsider its selection of CBIZ as our independent registered public accounting firm.

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Abstentions will be counted for purposes
of determining the presence or absence of