Company: PTHS
Filing Date: 2025-07-25
Form Type: S-8
Source: 0001753926-25-001183
Chunk: 7

Company: Pelthos Therapeutics Inc.
Filing Date: 2025-07-25
Form: S-8
Chunk 7
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| 4.11    |     | Amended and Restated Pelthos Therapeutics Inc. 2023 Equity Incentive Plan (incorporated by reference to Exhibit 10.14 the Registrant’s Current Report on Form 8-K filed with the Commission on July 2, 2025).                                                                                                      |
| 4.12    |     | Form of Restricted Stock Unit Agreement (incorporated by reference to Exhibit 10.16 to the Registrant’s Current Report on Form 8-K filed with the Commission on July 2, 2025).                                                                                                                                     |
| 4.13    |     | Form of Stock Option Agreement (incorporated by reference to Exhibit 10.15 to the Registrant’s Current Report on Form 8-K filed with the Commission on July 2, 2025).                                                                                                                                              |
| 5.1     |     | Opinion                                                                                                                                                                                                                                                                                                            
 of Sullivan & Worcester LLP (filed herewith).                                                                                                                                                                                                                                                                      |
| 23.1    |     | Consent of Marcum LLP (filed herewith).                                                                                                                                                                                                                                                                            |
| 23.2    |     | Consent of Sullivan & Worcester LLP (reference is made to Exhibit 5.1).                                                                                                                                                                                                                                            |
| 24.1    |     | Power of Attorney (set forth on the signature page of this Registration Statement).                                                                                                                                                                                                                                |
| 107     |     | Filing                                                                                                                                                                                                                                                                                                             
 Fee Table (filed herewith).                                                                                                                                                                                                                                                                                        |

| 5 |

Item 9. Undertakings.

(a) The undersigned Registrant hereby undertakes:

(1) 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;

(ii) To reflect in the prospectus any facts or events arising after the effective date of the 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 the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of 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 Commission pursuant to Rule 424(b) if, in the aggregate, the changes in