Company: LBRX
Filing Date: 2025-09-08
Form Type: S-1/A
Source: 0001193125-25-197877
Chunk: 341

Company: LB PHARMACEUTICALS INC
Filing Date: 2025-09-08
Form: S-1/A
Chunk 341
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qualified foreign pension funds” as defined in Section 897(l)(2) of the Code and entities all 
 of the interests of which are held by qualified foreign pension funds;                         |

| • |     | real estate investment trusts or regulated investment companies; |

| • |     | persons who hold common stock that constitutes “qualified small business stock” under 
 Section 1202 of the Code, or “Section 1244 stock” under Section 1244 of the Code;     |

| • |     | persons who acquired our common stock in a transaction subject to the gain rollover provisions of the Code 
 (including Section 1045 of the Code);                                                                      |

| • |     | persons that own, or have owned, actually or constructively, more than 5% of our common stock at any time (other 
 than as expressly provided below);                                                                               |

| • |     | persons that acquired our common stock pursuant to the exercise of warrants or conversion rights under 
 convertible instruments;                                                                               |

| • |     | persons whose functional currency is not the U.S. dollar; |

| • |     | persons who acquire our common stock through the exercise options or otherwise as compensation for services; and |

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| • |     | persons holding our common stock as part of a hedging or conversion transaction, straddle, synthetic security, 
 constructive sale, or other risk reduction strategy or integrated investment.                                  |

If a partnership (or an entity or arrangement that is treated as a partnership for U.S. federal income tax purposes) holds our common stock, the U.S. federal income tax treatment of a partner in the partnership will generally depend on the status of the partner, the activities of the partnership and certain determinations made at the partner level. Partnerships holding our common stock and the partners in such partnerships are urged to consult their tax advisors about the particular U.S. federal income tax consequences to them of holding and disposing of our common stock. THIS DISCUSSION IS FOR INFORMATIONAL PURPOSES ONLY AND IS NOT TAX ADVICE. PROSPECTIVE INVESTORS SHOULD CONSULT THEIR TAX ADVISORS REGARDING THE PARTICULAR U.S. FEDERAL INCOME TAX CONSEQUENCES TO THEM OF ACQUIRING, OWNING AND DISPOSING OF OUR COMMON STOCK, AS WELL AS ANY TAX CONSEQUENCES ARISING UNDER ANY STATE, LOCAL OR NON-U.S.TAX LAWS AND ANY U.S. FEDERAL NON-INCOMETAX LAWS, OR UNDER ANY APPLICABLE INCOME TAX T