Company: PTHS
Filing Date: 2025-08-28
Form Type: S-3
Source: 0001753926-25-001403
Chunk: 89

Company: Pelthos Therapeutics Inc.
Filing Date: 2025-08-28
Form: S-3
Chunk 89
---
 the Act.                                        |

<div align='center'>II-4

SIGNATURES</div>

Pursuant to the requirements of the
Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-3 and has duly caused this Form S-3 to be signed on its behalf by the undersigned, thereunto
duly authorized, in the city of City of Durham, State of North Carolina, on August 28, 2025.

| PELTHOS           
 THERAPEUTICS INC. |                     |
| By:               | /s/                 
 Francis Knuettel II |
|                   | Francis             
 Knuettel II         |
|                   | Chief               
 Financial Officer   |

<div align='center'>POWER OF ATTORNEY</div>

KNOW ALL MEN BY THESE PRESENTS, that
each person whose signature appears below constitutes and appoints Scott Plesha and Francis Knuettel II, and each of them, his
or her true and lawful attorney-in-fact and agent with full power of substitution and re-substitution, for him or her and in his
or her name, place and stead, in any and all capacities to sign any or all amendments (including, without limitation, post-effective
amendments) to this registration statement, any related registration statement filed pursuant to Rule 462(b) under the Securities
Act and any or all pre- or post-effective amendments thereto, and to file the same, with all exhibits thereto, and all other
documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact and agent,
full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises,
as fully for all intents and purposes as he or she might or could do in person, hereby ratifying and confirming that said attorney-in-fact
and agent, or any substitute or substitutes for her, may lawfully do or cause to be done by virtue hereof. Pursuant to the requirements
of the Securities Act, the following persons in the capacities and on the dates indicated have signed this registration statement
below.

| Signature            
 /s/ Scott Plesha     |     | Title                                                      
 Chief Executive Officer and President (Principal Executive 
 Officer)                                                   |     | Date            
 August 28, 2025 |
|:---------------------