Company: PTPI
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001410578-25-000047
Chunk: 186

Company: Petros Pharmaceuticals, Inc.
Filing Date: 2025-01-24
Form: S-1
Chunk 186
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 | Amount consists of (1) 16,238 shares of common stock and (2) 84,000 shares of common stock underlying stock options held by Mr. Silverman that were vested as of January 22, 2025 or will vest within 60 days thereafter. |

| (9) | Amount consists of (1) 13,315 shares of common stock and (2) 84,000 shares of common stock underlying stock options held by Mr. Walker that were vested as of January 22, 2025 or will vest within 60 days thereafter. |

| (10) | Amount consists of (i) 76,100 shares of common stock underlying stock options held by Mr. Boctor that were vested as of January 22, 2025 or will vest within 60 days thereafter and (ii) 49,645 shares of common stock underlying certain restricted stock units that were vested as of January 22, 2025 or will vest within 60 days thereafter. |

| (11) | Amount consists of (1) 117 shares of common stock held directly and (2) 25,000 shares of common stock underlying stock options held by Mr. Arnold that were vested as of January 22, 2025 or will vest within 60 days thereafter. |

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<div align='center'>EXPERTS</div>

The consolidated financial statements of Petros Pharmaceuticals, Inc. as of and for the year ended December 31, 2023, included in this prospectus, which is a part of this registration statement, have been audited by Marcum LLP, an independent registered public accounting firm, as stated in their report (which report includes an explanatory paragraph about the Company’s ability to continue as a going concern). Such consolidated financial statements have been included in this prospectus in reliance on the report of such firm given upon their authority as experts in accounting and auditing.

The consolidated balance sheet of Petros Pharmaceuticals, Inc. and Subsidiaries as of December 31, 2022, and the related consolidated statements of operations, changes in stockholders’ equity, and cash flows for the year then ended have been audited by EisnerAmper LLP, independent registered public accounting firm, as stated in their report which is included in this prospectus (which report includes an explanatory paragraph about the existence of substantial doubt concerning our ability to continue as a going concern). Such consolidated financial statements have been included in this prospectus in reliance on the report of such firm given