Company: SXTPW
Filing Date: 2025-08-15
Form Type: PRE 14A
Source: 0001213900-25-077435
Chunk: 29

Company: 60 DEGREES PHARMACEUTICALS, INC.
Filing Date: 2025-08-15
Form: PRE 14A
Chunk 29
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 of financial statements reviewed had been prepared in accordance with accounting principles generally
accepted in the U.S., and reviewed significant accounting and disclosure issues with the Committee. These reviews included discussions
with the independent auditors of matters required to be discussed pursuant to Public Company Accounting Oversight Board (“PCAOB”)
Auditing Standard No. 1301 (Communication with Audit Committees), including the quality (not merely the acceptability) of the Company’s
accounting principles, the reasonableness of significant judgments, the clarity of disclosures in the financial statements and disclosures
related to critical accounting practices. The Committee has also discussed with RBSM matters relating to their respective independence,
including a review of audit and non-audit fees and the written disclosures and letter received from RBSM required by applicable requirements
of the Public Company Accounting Oversight Board (“PCAOB”) regarding their respective communications with the Committee concerning
independence. The Committee also considered whether non-audit services provided by the independent auditors are compatible with the independent
auditors’ independence. The Committee also received regular updates, and written summaries as required by the PCAOB rules (for tax
and other services), on the amount of fees and scope of audit, audit-related, tax and other services provided.

In addition, the Committee reviewed key initiatives
and programs aimed at strengthening the effectiveness of the Company’s internal and disclosure control structure. As part of this
process, the Committee continued to monitor the scope and adequacy of the Company’s internal auditing program, reviewing staffing
levels and steps taken to implement recommended improvements in internal procedures and controls. The Committee also reviews and discusses
legal and compliance matters with management, and, as necessary or advisable, the Company’s independent auditors.

Audit Committee Recommendation: Based on
the Committee’s discussions with management and the independent auditors and the Committee’s review of the representations
of management and the report of the independent auditors to the Board and stockholders, and subject to the limitations on the Committee’s
role and responsibilities referred to above and in the Audit Committee Charter, the Committee recommended to the Board that it include
the audited consolidated financial statements in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31,
2024 for filing with the SEC.

This report has been furnished by the members of the Audit Committee:

Charles Allen, Chairman

Stephen Toovey

Paul Field

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DIRECTOR COMPENSATION</div>

The Compensation Committee establishes and reevaluates
if