Company: PTHS
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001753926-25-000503
Chunk: 869

Company: Pelthos Therapeutics Inc.
Filing Date: 2025-03-27
Form: 10-K
Item: Item 3
Chunk 869
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 to such services. The chairman of our Audit Committee has been delegated the authority by
such committee to pre-approve interim services by the independent auditors other than the annual audit. The chairman of our Audit
Committee must report all such pre-approvals to the entire Audit Committee at the next committee meeting.

PART
IV

Item
15. Exhibits and Financial Statement Schedules. 

    (a)
    The following documents
    are filed as part of this Report:

    (1)
    Financial Statements:

The
audited balance sheets of the Company as of December 31, 2024 and December 31, 2023, the related statements of operations, changes
in stockholders’ equity and cash flows for the years then ended, the footnotes thereto, and the report of Marcum LLP, an
independent registered public accounting firm, are filed herewith.

    (2)
    Financial Schedules:

None.
Financial statement schedules have been omitted because they are either not applicable or the required information is included
in the consolidated financial statements or notes thereto.

    (3)
    Exhibits:

The
exhibits listed in the accompanying index to exhibits are filed with this Report or incorporated by reference into this Item 15(a)(3)
as part of this Report.

(b)
The following are exhibits to this Report and, if incorporated by reference, we have indicated the document previously filed with
the SEC in which the exhibit was included.

Certain
of the agreements filed as exhibits to this Report contain representations and warranties by the parties to the agreements that
have been made solely for the benefit of such parties. These representations and warranties:

    ●
    may have been qualified
    by disclosures that were made to the other parties in connection with the negotiation of the agreements, which disclosures
    are not necessarily reflected in the agreements;

    ●
    may apply standards
    of materiality that differ from those of a reasonable investor; and

    ●
    were made only as
    of specified dates contained in the agreements and are subject to subsequent developments and changed circumstances.

103 

Accordingly,
these representations and warranties may not describe the actual state of affairs as of the date that these representations and
warranties were made or at any other time. Investors should not rely on them as statements of fact.

    Exhibit
    No.
     
    Description
    of Exhibit 

    2.1
     
    Contribution
    Agreement (filed as Exhibit