Company: PTHS
Filing Date: 2025-07-25
Form Type: S-8
Source: 0001753926-25-001183
Chunk: 1

Company: Pelthos Therapeutics Inc.
Filing Date: 2025-07-25
Form: S-8
Chunk 1
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 extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

<div align='center'>EXPLANATORY NOTE</div>

This Registration Statement on Form S-8 (this “ Registration Statement”) is being filed by Pelthos Therapeutics Inc. (the “ Registrant”) for the purpose of registering an aggregate of 2,400,000 shares of common stock, par value $0.0001 per share, of the Registrant (“ Common Stock”) issuable under the Pelthos Therapeutics Inc. Amended and Restated 2023 Equity Incentive Plan, as amended(the “ Amended and Restated Plan”) .

The Registrant’s board of directors and holders of a majority of the outstanding shares of the Registrant’s voting stock each approved the Chromocell Therapeutics Corporation 2023 Equity Incentive Plan (the “ Prior Plan”) on January 10, 2023. The Registrant’s board of directors and the holders of a majority of the outstanding shares of the Registrant’s voting stock each approved on February 14, 2024 and February 15, 2024, respectively, the First Amendment to the Original Plan to increase the number of shares of Common Stock available for issuance under the Prior Plan from 300,000 shares of Common Stock to 400,000 shares of Common Stock (prior to giving effect to the first reverse split described below. On February 15, 2024, the Registrant effected a 1-for-9 reverse stock split of all outstanding shares of its Common Stock and, pursuant to the terms of the Prior Plan, the number of shares of Common Stock reserved to be issued under the Prior Plan was decreased to 44,444. On October 22, 2024, the Channel board of directors and stockholders approved an amendment to the Prior Plan, increasing the number of shares authorized for issuance from 44,444 shares to 194,444 shares.

The Registrant’s board of directors and the holders of a majority of the outstanding shares of the Registrant’s voting stock each approved on April 11, 2025 and April 16, 2025, respectively, the Amended and Restated 2023 Plan, increasing the number of shares of Common Stock reserved to be issued under the Prior Plan to 24,000,000. On July 1, 2025, the Registrant effected a 1-for-