Company: PTPI
Filing Date: 2025-04-09
Form Type: 8-K
Source: 0001104659-25-033391
Chunk: 1

Company: Petros Pharmaceuticals, Inc.
Filing Date: 2025-04-09
Form: 8-K
Item: Item 4.01
Chunk 1
---
 procedures, which disagreements, if not resolved to the satisfaction
of Marcum, would have caused Marcum to make reference to such disagreement in its reports and (b) no “reportable events” (as
defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions), except for the material weakness in the Company’s
internal control over financial reporting due to a deficiency relating to the Company’s insufficient level of monitoring and oversight
controls, the size of the Company’s accounting and IT departments and appropriate IT access related controls, as disclosed in the
Company’s Annual Report for the fiscal year ended December 31, 2024.

The Company provided Marcum
with a copy of this Current Report on Form 8-K prior to its filing with the U. S. Securities and Exchange Commission (the “ SEC”)
and requested that Marcum furnish the Company with a letter addressed to the SEC, pursuant to Item 304(a)(3) of Regulation S-K, stating
whether it agrees with the above statements and, if it does not agree, the respects in which it does not agree. A copy of the letter,
dated April 9, 2025, is filed as Exhibit 16.1 (which is incorporated by reference herein) to this Current Report on Form 8-K.