Company: SMNR
Filing Date: 2025-10-21
Form Type: S-1
Source: 0001193125-25-245178
Chunk: 336

Company: Semnur Pharmaceuticals, Inc.
Filing Date: 2025-10-21
Form: S-1
Chunk 336
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 whether to approve, ratify or reject a related person transaction, Semnur’s Audit Committee, or other independent body of the Board, must consider, in light of known circumstances, whether the transaction is in, or is not inconsistent with, Semnur’s best interests and those of Semnur’s stockholders, as Semnur’s Audit Committee, or other independent body of the Board, determines in the good faith exercise of its discretion. 216

### LEGAL MATTERS
The validity of the securities being offered by this prospectus will be passed upon for us by Paul Hastings LLP, Palo Alto, California.

### EXPERTS
The consolidated financial statements of Denali Capital Acquisition Corp. as of December 31, 2024, and for the year then ended, and the adjustments necessary to restate the 2023 segment information and to reflect the adoption of ASU 2023-07, Segment Reporting (Topic 280) to the 2023 segment information, as provided in Note 9, appearing in this prospectus, have been audited by Marcum Asia CPAs LLP, independent registered public accounting firm. The report of Marcum Asia CPAs LLP, appearing elsewhere herein, contains an explanatory paragraph expressing substantial doubt about the Company’s ability to continue as a going concern. The aforementioned financial statements are included herein in reliance upon the report of Marcum Asia CPAs LLP, given on the authority of said firm as experts in accounting and auditing.

The consolidated financial statements of Denali Capital Acquisition Corp. as of December 31, 2023, and for the year then ended, before the effects of the retrospective adjustments to the disclosures for the adoption of ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (“ASU 2023-07”) discussed in Note 9, appearing in this prospectus, have been audited by Marcum LLP, independent registered public accounting firm. The report of Marcum LLP, appearing elsewhere herein, contains an explanatory paragraph expressing substantial doubt about the Company’s ability to continue as a going concern. The aforementioned financial statements are included herein in reliance upon the report of Marcum LLP, given on the authority of said firm as experts in accounting and auditing.

The financial statements of Semnur Pharmaceuticals, Inc. as of December 31, 2024 and 2023, and for the years then ended, included in this prospectus have been audited by Pipara & Co LLP, an independent