Company: SXTPW
Filing Date: 2025-02-14
Form Type: S-1
Source: 0001213900-25-014334
Chunk: 197

Company: 60 DEGREES PHARMACEUTICALS, INC.
Filing Date: 2025-02-14
Form: S-1
Chunk 197
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 any time during the past three (3) years 
 was a partner or employee of the company’s outside auditor, and who worked on the company’s audit.                           |

Under such definitions, our Board has undertaken a review of the independence of each director and director nominee. Based on information provided by each director concerning his or her background, employment and affiliations, our Board has determined that Charles Allen, Stephen Toovey and Paul Field, are independent directors of the Company. Committees of the Board of Directors Our Board has three standing committees: (i) an audit committee (the “Audit Committee”); (ii) a compensation committee (the “Compensation Committee”); and (iii) a nominating and corporate governance committee (the “Nominating and Corporate Governance Committee”). Our Board has not yet adopted procedures by which stockholders may recommend nominees to the Board. The composition and responsibilities of each of the committees of our Board are described below. Members serve on these committees until their resignation or until as otherwise determined by our Board. Audit Committee We have established the Audit Committee consisting of Charles Allen, who is the Chairman of the Audit Committee, Stephen Toovey and Paul Field. Charles Allen qualifies as an audit committee financial expert within the meaning of Item 407(d) of Regulation S-K under the Securities Act. Our Board adopted an Audit Committee Charter on March 16, 2023, which was deemed effective as of July 11, 2023. The Audit Committee’s duties, which are specified in our Audit Committee Charter, include, but are not limited to:

| ● | reviewing and discussing                                                                                                               
 with management and the independent auditor the annual audited financial statements, and recommending to the board whether the audited 
 financial statements should be included in our annual disclosure report;                                                               |

| ● | discussing with management                                                                                                                
 and the independent auditor significant financial reporting issues and judgments made in connection with the preparation of our financial 
 statements;                                                                                                                               |

| ● | discussing with management                          
 major risk assessment and risk management policies; |

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| ● | monitoring the independence 
 of the independent auditor; |

| ● | verifying the rotation                                                                                                                  
 of the lead (or coordinating) audit partner having primary responsibility for the audit and the audit partner responsible for reviewing 
 the audit as required by law;                                                                                                           |

| ● | reviewing and approving         
 all related-party transactions; |

| ● | inquiring and discussing                                             
 with management our compliance with applicable laws and regulations; |

| ● | pre-approving all audit