# EDGAR Filing Document

**Accession Number:** 0001919246
**File Stem:** 0001753926-25-001550
**Filing Date:** 2025-9
**Character Count:** 2750
**Document Hash:** 09194dd9966d9331fca7e7e9df08eaa9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001753926-25-001550.hdr.sgml**: 20260127

**ACCESSION NUMBER**: 0001753926-25-001550

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250924

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Pelthos Therapeutics Inc.
- **CENTRAL INDEX KEY:** 0001919246
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 863335449
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 4020 STIRRUP CREEK DRIVE
- **STREET 2:** SUITE 110
- **CITY:** DURHAM
- **STATE:** NC
- **ZIP:** 27703
- **BUSINESS PHONE:** 919-908-2422

**MAIL ADDRESS:**
- **STREET 1:** 4020 STIRRUP CREEK DRIVE
- **STREET 2:** SUITE 110
- **CITY:** DURHAM
- **STATE:** NC
- **ZIP:** 27703

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Channel Therapeutics Corp
- **DATE OF NAME CHANGE:** 20241118

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Chromocell Therapeutics Corp
- **DATE OF NAME CHANGE:** 20220323

**Pelthos Therapeutics Inc.**

**4020 Stirrup Creek Drive, Suite 110**

**Durham, NC 27703**

September 24, 2025

<u>**VIA EDGAR**</u>

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, NE

Washington D.C. 20549

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| | |
|:---|:---|
| **RE:** | **Pelthos Therapeutics Inc. (CIK 0001919246)** |
|  | **File No. 333-289916** |
|  | **Registration Statement on Form S-3** |

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Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Pelthos Therapeutics Inc. hereby requests that the United States Securities and Exchange Commission (the "**Commission**") take appropriate action to accelerate the effective date of the above-referenced registration statement (the "**Registration Statement**") so as to become effective on Wednesday, September 24, 2025, at 4:00 p.m. Eastern Time, or as soon thereafter as practicable.

Once the Registration Statement is effective, please orally confirm the event with our counsel, Sullivan & Worcester LLP, by calling Charles Chambers Jr., Esq. at (617) 338-2840. We also respectfully request that a copy of the written order from the Commission verifying the effective date and time of the Registration Statement be sent to Mr. Chambers via email at cchambers@sullivanlaw.com.

Sincerely,

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| | |
|:---|:---|
| Pelthos Therapeutics Inc. | Pelthos Therapeutics Inc. |
| By: | /s/ Francis Knuettel II |
|  | Francis Knuettel II  |
|  | Chief Financial Officer |
| cc: | David E. Danovitch, Esq., Sullivan & Worcester LLP |

---