Company: SXTPW
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001013762-25-003343
Chunk: 1698

Company: 60 DEGREES PHARMACEUTICALS, INC.
Filing Date: 2025-03-27
Form: 10-K
Item: Item 7
Chunk 1698
---
 11, 2023.

In August 2023, Geoffrey S. Dow transferred 904,436
of his shares in 60P Australia Pty Ltd to the Company for no consideration. 

Item 14. Principal Accountant
Fees and Services.

During the year ended December 31, 2024 and 2023,
we engaged RBSM LLP as our independent registered public accounting firm. For the years ended December 31, 2024 and 2023, we incurred
fees, as discussed below:

    Fiscal Year Ended December 31, 

    2024  
    2023 
  
    Audit Fees(1) 
    $163,069  
    $184,000 
  
    Audit-Related Fees(2) 
     60,000  
    75,000 
  
    Tax Fees 
     -  
     -  
  
    All Other Fees 
     -  
     - 
  
    Total 
    $223,069  
    $259,000 

    (1)
    Audit fees consist of fees relating to the audit of the Company’s
    annual consolidated financial statements and reviews of interim condensed consolidated financial statements. 

    (2)
    Audit-related fees consisted of reviews of the Company’s registration
    statements, consents, and the completion of comfort letter procedures associated with the Company’s securities offerings.

Our policy is to pre-approve all audit and permissible
non-audit services performed by the independent accountants. These services may include audit services, audit-related services, tax services
and other services. Under our Audit Committee’s policy, pre-approval is generally provided for particular services or categories
of services, including planned services, project-based services and routine consultations. In addition, the Audit Committee may also
pre-approve particular services on a case-by-case basis. Our Audit Committee approved all services that our independent public accountants
provided to us in the past two fiscal years.

77

PART
IV

Item 15. Exhibits and
Financial Statement Schedules

The following documents are filed as part of
this Annual Report on Form 10-K:

1.Financial
                                            Statements: The following Financial Statements and Supplementary Data of 60 Degrees
                                            Pharmaceuticals, Inc. and the Report of Independent Registered Public Accounting Firm included
                                            in Part II, Item 8:

    ●
    Audited
    Consolidated Balance Sheets at December 31,