# EDGAR Filing Document

**Accession Number:** 0001919246
**File Stem:** 0000000000-25-009649
**Filing Date:** 2025-9
**Character Count:** 4055
**Document Hash:** b3c402f09ad504728bc42bd7ac43cac0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009649.hdr.sgml**: 20260127

**ACCESSION NUMBER**: 0000000000-25-009649

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250905

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 333-289916

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001753926-25-001403

## Text-Extract

```

                                                            September 5, 2025

Francis Knuettel II
Chief Financial Officer
Pelthos Therapeutics Inc.
4020 Stirrup Creek Drive, Suite 110
Durham, NC 27703

        Re: Pelthos Therapeutics Inc.
            Registration Statement on Form S-3
            Filed August 28, 2025
            File No. 333-289916
Dear Francis Knuettel II:

       We have conducted a limited review of your registration statement and
have the
following comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Registration Statement on Form S-3
General

1.     We note that your registration statement incorporates by reference to
your Current
       Report on Form 8-K, filed July 2, 2025, which includes the financial
statements of
       LNHC, Inc. and its audit report. Please revise your registration
statement to include an
       auditor consent for the inclusion of LNHC, Inc.'s financial statements
and audit report
       in your registration statement.
2.     We note that you consummated the merger transaction with LNHC, Inc. on
July 1,
       2025. We further note that you do not appear to have included interim or
pro forma
       financial statements for LNHC, Inc. and the combined company for the
interim period
       ended June 30, 2025 in your registration statement. Please revise to
include interim
       and pro forma financial statements for LNHC, Inc. and the combined
company for the
       period ended June 30, 2025 or advise.
 September 5, 2025
Page 2

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Alan Campbell at 202-551-4224 or Joe McCann at
202-551-6262 with
any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Life
Sciences
cc:   Charles E. Chambers Jr., Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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