Company: PTHS
Filing Date: 2025-09-19
Form Type: S-3/A
Source: 0001753926-25-001541
Chunk: 7

Company: Pelthos Therapeutics Inc.
Filing Date: 2025-09-19
Form: S-3/A
Chunk 7
---
 is incorporated by reference in the registration statement shall be deemed to be a new registration 
 statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to      
 be the initial bona fide offering thereof.                                                                                     |

| (3) | Insofar as indemnification                                                                                                         
 for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of        
 the registrant, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification 
 is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification   
 against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or          
 controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director,    
 officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion       
 of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question    
 whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication 
 of such issue.                                                                                                                     |

| (4) | The undersigned                                                                                                                
 registrant hereby undertakes to file an application for the purpose of determining the eligibility of the trustee to act under 
 subsection (a) of Section 310 of the Trust Indenture Act, or the Act, in accordance with the rules and regulations prescribed  
 by the Securities and Exchange Commission under section 305(b)(2) of the Act.                                                  |

<div align='center'>II-4

SIGNATURES</div>

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-3 and has duly caused this Form S-3 to be signed on its behalf by the undersigned, thereunto duly authorized, in the city of City of Durham, State of North Carolina, on September 19, 2025.

| PELTHOS THERAPEUTICS INC. |                         |
| By:                       | /s/ Francis             
 Knuettel II             |
|                           | Francis Knuettel II     |
|                           | Chief Financial Officer |

Pursuant to the requirements of the Securities Act,