Company: SION
Filing Date: 2025-02-03
Form Type: S-1/A
Source: 0001193125-25-018825
Chunk: 369

Company: Sionna Therapeutics, Inc.
Filing Date: 2025-02-03
Form: S-1/A
Chunk 369
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| 23.1     |     | Consent of Deloitte & Touche LLP, independent registered public accounting firm.                               |
| 23.2     |     | Consent of Goodwin Procter LLP (included in Exhibit 5.1).                                                      |
| 24.1*    |     | Power of Attorney (included on signature page).                                                                |
| 107      |     | Filing Fee Table.                                                                                              |

| * | Previously filed. |

| 

# | Indicates a management contract or any compensatory plan, contract or arrangement. |
| † | Certain portions of this document that constitute confidential information have been redacted pursuant to Item 601(b)(10) 
 of Regulation S-K.                                                                                                        |

| + | Certain exhibits and schedules to these agreements have been omitted pursuant to Item 601(a)(5) and (6) of                                      
 Regulation S-K. The registrant will furnish copies of any of the exhibits and schedules to the Securities and Exchange Commission upon request. |

| (b) | Financial Statement Schedules. |

All financial statement schedules are omitted because the information required to be set forth therein is not applicable or is shown in the audited consolidated financial statements or the notes thereto. Item 17. Undertakings. Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the SEC such indemnification is II-4

against public policy as expressed in the Securities 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 Securities Act and will be governed by the final adjudication of such issue.

The registrant hereby undertakes
that:

(a) The Registrant will provide to the underwriter at the closing as specified in the underwriting agreement, certificates in such
denominations and registered in such names as