Company: PTHS
Filing Date: 2025-09-19
Form Type: S-3/A
Source: 0001753926-25-001541
Chunk: 8

Company: Pelthos Therapeutics Inc.
Filing Date: 2025-09-19
Form: S-3/A
Chunk 8
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288980)). |

| 5.1* |     | Opinion of Sullivan & Worcester LLP. |

| 23.1 |     | Consent of Marcum LLP 
 (filed herewith).     |

| 23.2* |     | Consent of Sullivan & Worcester LLP (reference is made to Exhibit 5.1). |
| 23.3  |     | Consent of Ernst & Young LLP (filed herewith).                          |
| 23.4  |     | Consent of BDO USA, P.C. (filed herewith).                              |

| 24.1* |     | Power of Attorney (set forth on the signature page of this Registration Statement). |

| 107* |     | Filing Fee Table. |

| * | Previously filed. |

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