Company: PTHS
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001753926-25-000503
Chunk: 1238

Company: Pelthos Therapeutics Inc.
Filing Date: 2025-03-27
Form: 10-K
Item: Item 6
Chunk 1238
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 the audit or review of our consolidated 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 Auditors

Our
Audit Committee pre-approves all audit and non-audit services provided by the independent auditors prior to the engagement of
the independent auditors with respect to such services. The chairman of our Audit Committee has been delegated the authority by
such committee to pre-approve interim services by the 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.

PART
IV

Item
15. Exhibits and Financial Statement Schedules. 

    (a)
    The following documents
    are filed as part of this Report:

    (1)
    Financial Statements:

The
audited balance sheets of the Company as of December 31, 2024 and December 31, 2023, the related statements of operations, changes
in stockholders’ equity and cash flows for the years then ended, the footnotes thereto, and the report of Marcum LLP, an
independent registered public accounting firm, are filed herewith.

    (2)
    Financial Schedules:

None.
Financial statement schedules have been omitted because they are either not applicable or the required information is included
in the consolidated financial statements or notes thereto.

    (3)
    Exhibits:

The
exhibits listed in the accompanying index to exhibits are filed with this Report or incorporated by reference into this Item 15(a)(3)
as part of this Report.

(b)
The following are exhibits to this Report and, if incorporated by reference, we have indicated the document previously filed with
the SEC in which the exhibit was included.

Certain
of the agreements filed as exhibits to this Report contain representations and warranties by the parties to the agreements that
have been made solely for the benefit of such parties. These representations and warranties:

    ●
    may have been qualified
    by disclosures