# EDGAR Filing Document

**Accession Number:** 0001095981
**File Stem:** 0001193125-26-012091
**Filing Date:** 2026-1
**Character Count:** 34824
**Document Hash:** 39196c7188e047b2a6b0a24ba8844d32
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-012091.hdr.sgml**: 20260113

**ACCESSION NUMBER**: 0001193125-26-012091

**CONFORMED SUBMISSION TYPE**: S-1MEF

**PUBLIC DOCUMENT COUNT**: 19

**FILED AS OF DATE**: 20260113

**DATE AS OF CHANGE**: 20260113

**EFFECTIVENESS DATE**: 20260113

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PLUS THERAPEUTICS, INC.
- **CENTRAL INDEX KEY:** 0001095981
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 330827593
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-1MEF
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-292717
- **FILM NUMBER:** 26531369

**BUSINESS ADDRESS:**
- **STREET 1:** 4200 MARATHON BLVD.
- **STREET 2:** SUITE 200
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78756
- **BUSINESS PHONE:** 737.255.7194

**MAIL ADDRESS:**
- **STREET 1:** 4200 MARATHON BLVD.
- **STREET 2:** SUITE 200
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78756

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CYTORI THERAPEUTICS, INC.
- **DATE OF NAME CHANGE:** 20050712

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MACROPORE INC
- **DATE OF NAME CHANGE:** 20010320

**As filed with the Securities and Exchange Commission on January 13, 2026.** 

**Registration No. 333-** 

**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**Washington, D.C. 20549** 

**FORM S-1** 

**REGISTRATION STATEMENT** 

***UNDER***

***THE SECURITIES ACT OF 1933***

## Plus Therapeutics, Inc.
**(Exact name of registrant as specified in its charter)** 

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| | | |
|:---|:---|:---|
| **Delaware** | **2834** | **33-0827593** |
| **(State or other jurisdiction of**<br> **incorporation or organization)** | **(Primary Standard Industrial**<br> **Classification Code Number)** | **(I.R.S. Employer**<br> **Identification Number)** |

---

**6420 Levit Green Boulevard, Suite 310** 

**Houston, Texas 77021** 

**(737) 255-7194** 

**(Address, including zip code, and telephone number, including area code, of Registrant's principal executive offices)** 

**Andrew Sims** 

**Chief Financial Officer** 

**Plus Therapeutics, Inc.** 

**6420 Levit Green Boulevard, Suite 310** 

**Houston, Texas 77021** 

**(737) 255-7194** 

**(Name, address, including zip code, and telephone number, including area code, of agent for service)** 

***Copies to:***

---

| | |
|:---|:---|
| **David E. Danovitch**<br> **Aaron M. Schleicher**<br> **Sullivan & Worcester LLP**<br> **1251 Avenue of the Americas, 19<sup>th</sup> Floor**<br> **New York, NY 10019**<br> **(212) 660-3060** | **Jonathan R. Zimmerman**<br> **Tyler J. Vivian**<br> **Faegre Drinker Biddle & Reath LLP**<br> **2200 Wells Fargo Center**<br> **90 South Seventh Street**<br> **Minneapolis, MN 55402-3901**<br> **(612) 766-7000** |

---

**Approximate date of commencement of proposed sale to the public:** As soon as practicable after the effective date of this registration statement.

If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, check the following box. ☒

If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☒ **333-292637**

If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

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| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | ☐ | Accelerated filer | ☐ |
| Non-accelerated filer | ☒ | Smaller reporting company | ☒ |
|  |  | Emerging growth company | ☐ |

---

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

**This Registration Statement shall become effective upon filing with the Securities and Exchange Commission in accordance with Rule 462(b) under the Securities Act of 1933, as amended.** 

------

**EXPLANATORY NOTE AND** 

**INCORPORATION OF CERTAIN INFORMATION BY REFERENCE** 

This Registration Statement on Form S-1 (this "Registration Statement") is being filed pursuant to Rule 462(b) under the Securities Act of 1933, as amended (the "Securities Act"). This Registration Statement relates to the public offering by Plus Therapeutics, Inc. (the "Registrant") of (a) units, with each unit consisting of (i) one share of common stock, and (ii) one warrant to purchase one share of common stock, and (b) pre-funded units, with each pre-funded unit consisting of (i) one pre-funded warrant to purchase one share of common stock and (ii) one warrant to purchase one share of common stock, contemplated by the registration statement on [Form S-1](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1095981/000119312526008922/d12907ds1.htm) (File No. 333-292637) filed by the Registrant with the Securities and Exchange Commission on January 9, 2026 (the "Prior Registration Statement") pursuant to the Securities Act. The contents of the Prior Registration Statement, including all amendments and exhibits thereto, are incorporated by reference into this Registration Statement.

The Registrant is filing this Registration Statement for the sole purpose of increasing the aggregate offering price of securities to be offered in the public offering by $2,875,000, which includes additional securities that the underwriter has the option to purchase. The additional securities that are being registered for issuance and sale are in an amount and at a price that together represents no more than 20% of the maximum aggregate offering price set forth in Exhibit 107 to the Prior Registration Statement.

Pursuant to Rule 457(p) under the Securities Act and as described in Exhibit 107 to this Registration Statement, the filing fee for this Registration Statement has been offset in full by fees previously paid.

------

**PART II** 

**Information Not Required in Prospectus** 

**Item 16.** **Exhibit List** <br>

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| | |
|:---|:---|
| **Exhibit** | **Description** |
| 5.1 | [Opinion of Sullivan & Worcester LLP.](d137302dex51.htm) |
| 23.1 | [Consent of BDO USA, P.C., independent registered public accounting firm.](d137302dex231.htm) |
| 23.2 | [Consent of Sullivan & Worcester LLP (included in Exhibit 5.1).](d137302dex51.htm) |
| 24.1 | [Power of Attorney (filed as Exhibit 24.1 to the Registration Statement on Form S-1 filed by the registrant on January 9, 2026 (File No. 333-292637) and incorporated herein by reference).](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1095981/000119312526008922/d12907ds1.htm#poaii9) |
| 107 | [Filing Fee Table.](d137302dexfilingfees.htm) |

---

------

**SIGNATURES** 

Pursuant to the requirements of the Securities Act, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Houston, State of Texas, on January 13, 2026.

---

| | |
|:---|:---|
| **PLUS THERAPEUTICS, INC.** | **PLUS THERAPEUTICS, INC.** |
| By: | */s/ Marc H. Hedrick, MD* |
|  | Marc H. Hedrick, MD |
|  | Chief Executive Officer |

---

Pursuant to the requirements of the Securities Act of 1933, as amended, this registration statement on Form S-1 has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| */s/ Marc H. Hedrick, MD* | President and Chief Executive Officer and Director | January 13, 2026 |
| Marc H. Hedrick, MD | *(Principal Executive Officer)* |  |
| */s/ Andrew Sims* | Chief Financial Officer | January 13, 2026 |
| Andrew Sims | *(Principal Financial Officer and Principal Accounting Officer)* |  |
| \* | Director | January 13, 2026 |
| Richard J. Hawkins |  |  |
| \* | Director | January 13, 2026 |
| Howard Clowes |  |  |
| \* | Director | January 13, 2026 |
| An van Es-Johansson, MD |  |  |
| \* | Director | January 13, 2026 |
| Robert Lenk, Ph. D. |  |  |
| \* | Director | January 13, 2026 |
| Kyle Guse |  |  |

---

---

| | |
|:---|:---|
| \*By: | */s/ Andrew Sims* |
|  | Andrew Sims |
|  | Attorney-in-fact |

---

## Exhibit 5.1

**Exhibit 5.1** 

---

| | | |
|:---|:---|:---|
| ![LOGO](g137302dso005a.jpg) | ![LOGO](g137302dsp005b.jpg) | ![LOGO](g137302dsp005c.jpg) |

---

January 13, 2026

Plus Therapeutics, Inc.

6420 Levit Green Boulevard, Suite 310

Houston, Texas 77021

Ladies and Gentlemen:

We have acted as counsel to Plus Therapeutics, Inc., a Delaware corporation (the "***Company***"), in connection with its preparation of a registration statement on Form S-1 (File No. 333-292637) filed with the U.S. Securities and Exchange Commission (the "***SEC***") on January 9, 2026 under the Securities Act of 1933, as amended (the "***Securities Act***"), and a registration statement filed pursuant to Rule 462(b) of the Securities Act (the "***462(b) Registration Statement***") with respect to the registration of $2,875,000 in securities (inclusive of $375,000 in respect of the over-allotment securities), consisting of (i) units (the "***Units***"), each Unit consisting of (x) one share (collectively, the "***Shares***") of common stock of the Company, par value $0.001 per share (the "***Common Stock***") and (y) one warrant (collectively, the "***Warrants***") to purchase one share of Common Stock (collectively, the "***Warrant Shares***") and (ii) pre-funded units (the "***Pre-Funded Units***") in lieu of the Units that would otherwise result in ownership in excess of 4.99% (or, at the election of the purchaser, 9.99%) of outstanding shares of Common Stock, each Pre-Funded Unit consisting of (x) one pre-funded warrant (collectively, the "***Pre-Funded Warrants***") to purchase one share of Common Stock (collectively, the "***Pre-Funded Warrant Shares***") and (y) one Warrant to purchase one share of Common Stock. The Units, the Shares, Warrants, the Warrant Shares, the Pre-Funded Units, the Pre-Funded Warrants and the Pre-Funded Warrant Shares are collectively referred to herein as the "***Securities***." The Securities will be offered and sold pursuant to an underwriting agreement (the "***Underwriting Agreement***") by and between the Company and Lake Street Capital Markets, LLC (the "***Underwriter***"). For each Pre-Funded Unit sold, the number of Units sold will be decreased on a one-for-one basis. The 462(b) Registration Statement incorporates by reference the Registration Statement.

As counsel to the Company in connection with the proposed issuance and sale of the securities pursuant to the Underwriting Agreement (the "***Offering***"), we have examined: (i) the Company's certificate of incorporation, as amended, and bylaws, as amended, each as currently in effect; (ii) certain resolutions of the Company's board of directors relating to the Offering; (iii) the form of Underwriting Agreement; (iv) the form of Warrant; (v) the form of Pre-Funded Warrant; (vi) the Registration Statement and the 462(b) Registration Statement; and (vii) such other proceedings, documents, and records as we have deemed necessary to enable us to render this opinion. In all such examinations, we have assumed the genuineness of all signatures, the authenticity of all documents, certificates, and instruments submitted to us as originals, and the conformity with the originals of all documents, certificates, and instruments submitted to us as copies. We have also assumed the due execution and delivery of all documents where due execution and delivery are prerequisite to the effectiveness thereof.

Our opinions set forth below with respect to the validity or binding effect of any security or obligation may be limited by (i) bankruptcy, insolvency, reorganization, fraudulent conveyance, marshaling, moratorium or other similar laws affecting the enforcement generally of the rights and remedies of creditors and secured parties or the obligations of debtors, (ii) general principles of equity (whether considered in a proceeding in equity or at law), including but not limited to principles limiting the availability of specific performance or injunctive relief, and concepts of materiality, reasonableness, good faith and fair dealing, (iii) the possible unenforceability under certain circumstances of provisions providing for indemnification, contribution, exculpation, release or waiver that may be contrary to public policy or violative of federal or state securities laws, rules or regulations, and (iv) the effect of course of dealing, course of performance, oral agreements or the like that would modify the terms of an agreement or the respective rights or obligations of the parties under an agreement.

![LOGO](g137302dsp5b.jpg)

------

Based upon, subject to and limited by the foregoing we are of the opinion that following (i) execution and delivery by the Company and the Underwriter of the Underwriting Agreement and of each of the Warrants and Pre-Funded Warrants, as applicable, (ii) effectiveness of the Registration Statement, (iii) issuance of the Securities pursuant to the terms of the Underwriting Agreement, and (iv) receipt by the Company of the applicable consideration for the Securities:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) each of the Units and the Pre-Funded Units will be duly authorized for issuance and, when issued, delivered and paid for in accordance with the terms of the Underwriting Agreement, and in accordance with and in the manner described in the Registration Statement, each of the Units and the Pre-Funded Units will constitute valid and binding obligations of the Company, enforceable against the Company in accordance with their respective terms;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) the Shares will be duly authorized for issuance and, when issued, delivered and paid for in accordance with the terms of the Underwriting Agreement, and in accordance with and in the manner described in the Registration Statement, will be validly issued, fully paid and nonassessable shares of Common Stock;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) provided that each of the Warrants and Pre-Funded Warrants have been duly executed and delivered by the Company against payment therefor pursuant to their respective terms, and pursuant to the Underwriting Agreement, such Warrants and Pre-Funded Warrants, when each sold and issued as contemplated in the Registration Statement, will be valid and binding obligations of the Company enforceable against the Company in accordance with their respective terms; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) each of the Warrant Shares and the Pre-Funded Warrant Shares issuable upon payment to the Company of the required consideration, when issued and sold by the Company and paid for in accordance with the terms of the Underwriting Agreement and the Warrants and Pre-Funded Warrants, as applicable, as described in the Registration Statement, will be validly issued, fully paid and non-assessable shares of Common Stock.

It is understood that this opinion is to be used only in connection with the offer, sale, and issuance of the Securities while the Registration Statement and the 462(b) Registration Statement are in effect.

This opinion speaks only as of the date hereof and we assume no obligation to update or supplement this opinion if any applicable laws change after the date of this opinion or if we become aware after the date of this opinion of any facts, whether existing before or arising after the date hereof, that might change the opinions expressed above. This opinion is furnished in connection with the filing of the Registration Statement and may not be relied upon for any other purpose without our prior written consent in each instance. Further, no portion of this opinion may be quoted, circulated or referred to in any other document for any other purpose without our prior written consent.

We hereby consent to the filing of this opinion with the SEC as Exhibit 5.1 to the 462(b) Registration Statement. In giving such consent, we do not thereby admit that we come within the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations of the SEC promulgated thereunder.

---

| |
|:---|
| Very truly yours, |
| /s/ Sullivan & Worcester LLP |
| Sullivan & Worcester LLP |

---

![LOGO](g137302dsp5b.jpg)

## Exhibit 23.1

**Exhibit 23.1** 

<u>Consent of Independent Registered Public Accounting Firm</u> 

We hereby consent to the incorporation by reference in this Registration Statement on Form S-1 of our report dated March 31, 2025, relating to the consolidated financial statements of Plus Therapeutics, Inc. (the Company), which is included in the Registration Statement on Form S-1 (No. 333-292637). Our report contains an explanatory paragraph regarding the Company's ability to continue as a going concern.

We also consent to the reference to us under the caption "Experts" in such Registration Statement.

---

| |
|:---|
| /s/ BDO USA, P.C. |
| Austin, Texas |
| January 13, 2026 |

---

## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

---

| |
|:---|
| **Calculation of Filing Fee Tables**  |
| &nbsp;&nbsp;&nbsp;&nbsp;**S-1**  |
| &nbsp;&nbsp;&nbsp;&nbsp;**PLUS THERAPEUTICS, INC.**  |

---

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| | | **Security Type**  | **Security Class Title**  | **Fee Calculation or Carry Forward Rule**  | **Maximum Aggregate Offering Price**  | **Fee Rate**  | **Amount of Registration Fee**  |
| **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** |
| Fees to be Paid | 1 | Equity | Units, each consisting of | 457(o) | $2875000.00 | 0.0001381 | $397.04 |
| Fees to be Paid | 2 | Equity | (i) One share of common stock | Other | $0.00 | 0.0001381 | $0.00 |
| Fees to be Paid | 3 | Equity | (ii)One warrant to purchase one share of common stock | Other | $0.00 | 0.0001381 | $0.00 |
| Fees to be Paid | 4 | Equity | Pre-funded units, each consisting of | Other | $0.00 | 0.0001381 | $0.00 |
| Fees to be Paid | 5 | Equity | (i) one pre-funded warrant to purchase one share of common stock | Other | $0.00 | 0.0001381 | $0.00 |
| Fees to be Paid | 6 | Equity | (ii) one warrant to purchase one share of common stock | Other | $0.00 | 0.0001381 | $0.00 |
| Fees to be Paid | 7 | Equity | Shares of common stock underlying warrants | 457(o) | $2875000.00 | 0.0001381 | $397.04 |
| Fees to be Paid | 8 | Equity | Shares of common stock underlying pre-funded warrants | Other | $0.00 | 0.0001381 | $0.00 |
| Fees Previously Paid |  |  |  |  |  |  |  |
| **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** |
| Carry Forward Securities |  |  |  |  |  |  |  |
|  |  |  | Total Offering Amounts: | Total Offering Amounts: | $5750000.00  |  | $794.08  |
|  |  |  | Total Fees Previously Paid:  | Total Fees Previously Paid:  |  |  | $0.00  |
|  |  |  | Total Fee Offsets:  | Total Fee Offsets:  |  |  | $794.08  |
|  |  |  | Net Fee Due:  | Net Fee Due:  |  |  | $0.00  |

---

 **Offering Note** <br>

<sup>1</sup> (1) This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"). The registrant previously registered securities with a proposed maximum aggregate offering price of $14,375,000 on a registration statement on Form S-1 (File No. 333-292637), which was declared effective by the Securities and Exchange Commission on January 13, 2026. In accordance with Rule 462(b) under the Securities Act, an additional amount of securities having a proposed maximum aggregate offering price of $2,875,000 is hereby registered. (2) Includes the offering price of additional shares of common stock, pre-funded warrants or warrants or any combination thereof that the underwriter has the option to purchase to solely cover over-allotments, if any. (3) The proposed maximum aggregate offering price of the units will be reduced on a dollar-for-dollar basis based on the offering price of any pre-funded units issued in the offering, and the proposed maximum aggregate offering price of the pre-funded units to be issued in the offering will be reduced on a dollar-for-dollar basis based on the offering price of any units issued in the offering. Accordingly, the proposed maximum aggregate offering price of the units and pre-funded units (including the shares of common stock issuable upon exercise of the warrants and the pre-funded warrants), if any, is $2,875,000.

<sup>2</sup> (1) This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"). The registrant previously registered securities with a proposed maximum aggregate offering price of $14,375,000 on a registration statement on Form S-1 (File No. 333-292637), which was declared effective by the Securities and Exchange Commission on January 13, 2026. In accordance with Rule 462(b) under the Securities Act, an additional amount of securities having a proposed maximum aggregate offering price of $2,875,000 is hereby registered. (2) Includes the offering price of additional shares of common stock, pre-funded warrants or warrants or any combination thereof that the underwriter has the option to purchase to solely cover over-allotments, if any. (4) No separate registration fee is payable pursuant to Rule 457(g) under the Securities Act.

<sup>3</sup> (1) This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"). The registrant previously registered securities with a proposed maximum aggregate offering price of $14,375,000 on a registration statement on Form S-1 (File No. 333-292637), which was declared effective by the Securities and Exchange Commission on January 13, 2026. In accordance with Rule 462(b) under the Securities Act, an additional amount of securities having a proposed maximum aggregate offering price of $2,875,000 is hereby registered. (2) Includes the offering price of additional shares of common stock, pre-funded warrants or warrants or any combination thereof that the underwriter has the option to purchase to solely cover over-allotments, if any. (4) No separate registration fee is payable pursuant to Rule 457(g) under the Securities Act.

<sup>4</sup> (1) This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"). The registrant previously registered securities with a proposed maximum aggregate offering price of $14,375,000 on a registration statement on Form S-1 (File No. 333-292637), which was declared effective by the Securities and Exchange Commission on January 13, 2026. In accordance with Rule 462(b) under the Securities Act, an additional amount of securities having a proposed maximum aggregate offering price of $2,875,000 is hereby registered. (2) Includes the offering price of additional shares of common stock, pre-funded warrants or warrants or any combination thereof that the underwriter has the option to purchase to solely cover over-allotments, if any. (3) The proposed maximum aggregate offering price of the units will be reduced on a dollar-for-dollar basis based on the offering price of any pre-funded units issued in the offering, and the proposed maximum aggregate offering price of the pre-funded units to be issued in the offering will be reduced on a dollar-for-dollar basis based on the offering price of any units issued in the offering. Accordingly, the proposed maximum aggregate offering price of the units and pre-funded units (including the shares of common stock issuable upon exercise of the warrants and the pre-funded warrants), if any, is $2,875,000.

<sup>5</sup> (1) This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"). The registrant previously registered securities with a proposed maximum aggregate offering price of $14,375,000 on a registration statement on Form S-1 (File No. 333-292637), which was declared effective by the Securities and Exchange Commission on January 13, 2026. In accordance with Rule 462(b) under the Securities Act, an additional amount of securities having a proposed maximum aggregate offering price of $2,875,000 is hereby registered. (2) Includes the offering price of additional shares of common stock, pre-funded warrants or warrants or any combination thereof that the underwriter has the option to purchase to solely cover over-allotments, if any. (4) No separate registration fee is payable pursuant to Rule 457(g) under the Securities Act.

<sup>6</sup> (1) This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"). The registrant previously registered securities with a proposed maximum aggregate offering price of $14,375,000 on a registration statement on Form S-1 (File No. 333-292637), which was declared effective by the Securities and Exchange Commission on January 13, 2026. In accordance with Rule 462(b) under the Securities Act, an additional amount of securities having a proposed maximum aggregate offering price of $2,875,000 is hereby registered. (2) Includes the offering price of additional shares of common stock, pre-funded warrants or warrants or any combination thereof that the underwriter has the option to purchase to solely cover over-allotments, if any. (4) No separate registration fee is payable pursuant to Rule 457(g) under the Securities Act.

<sup>7</sup> (1) This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"). The registrant previously registered securities with a proposed maximum aggregate offering price of $14,375,000 on a registration statement on Form S-1 (File No. 333-292637), which was declared effective by the Securities and Exchange Commission on January 13, 2026. In accordance with Rule 462(b) under the Securities Act, an additional amount of securities having a proposed maximum aggregate offering price of $2,875,000 is hereby registered. (2) Includes the offering price of additional shares of common stock, pre-funded warrants or warrants or any combination thereof that the underwriter has the option to purchase to solely cover over-allotments, if any. (3) The proposed maximum aggregate offering price of the units will be reduced on a dollar-for-dollar basis based on the offering price of any pre-funded units issued in the offering, and the proposed maximum aggregate offering price of the pre-funded units to be issued in the offering will be reduced on a dollar-for-dollar basis based on the offering price of any units issued in the offering. Accordingly, the proposed maximum aggregate offering price of the units and pre-funded units (including the shares of common stock issuable upon exercise of the warrants and the pre-funded warrants), if any, is $2,875,000. (5) As estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(g) under the Securities Act, the proposed maximum aggregate offering price of the shares underlying the warrants is equal to $2,875,000 (which is equal to 100% of the proposed maximum aggregate offering price for the units of $2,875,000).

<sup>8</sup> (1) This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"). The registrant previously registered securities with a proposed maximum aggregate offering price of $14,375,000 on a registration statement on Form S-1 (File No. 333-292637), which was declared effective by the Securities and Exchange Commission on January 13, 2026. In accordance with Rule 462(b) under the Securities Act, an additional amount of securities having a proposed maximum aggregate offering price of $2,875,000 is hereby registered. (2) Includes the offering price of additional shares of common stock, pre-funded warrants or warrants or any combination thereof that the underwriter has the option to purchase to solely cover over-allotments, if any. (3) The proposed maximum aggregate offering price of the units will be reduced on a dollar-for-dollar basis based on the offering price of any pre-funded units issued in the offering, and the proposed maximum aggregate offering price of the pre-funded units to be issued in the offering will be reduced on a dollar-for-dollar basis based on the offering price of any units issued in the offering. Accordingly, the proposed maximum aggregate offering price of the units and pre-funded units (including the shares of common stock issuable upon exercise of the warrants and the pre-funded warrants), if any, is $2,875,000.

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| | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | | Registrant or Filer Name | Form or Filing Type | File Number | Filing Date | Fee Offset Claimed | Security Type Associated with Fee Offset Claimed | Security Title Associated with Fee Offset Claimed | Unsold Securities Associated with Fee Offset Claimed | Unsold Aggregate Offering Amount Associated with Fee Offset Claimed | Fee Paid with Fee Offset Source |
| **Rules 457(b) and 0-11(a)(2)** | **Rules 457(b) and 0-11(a)(2)** | **Rules 457(b) and 0-11(a)(2)** | **Rules 457(b) and 0-11(a)(2)** | **Rules 457(b) and 0-11(a)(2)** | **Rules 457(b) and 0-11(a)(2)** | **Rules 457(b) and 0-11(a)(2)** | **Rules 457(b) and 0-11(a)(2)** | **Rules 457(b) and 0-11(a)(2)** | **Rules 457(b) and 0-11(a)(2)** | **Rules 457(b) and 0-11(a)(2)** | **Rules 457(b) and 0-11(a)(2)** |
| Fee Offset Claims |  |  |  |  |  |  |  |  |  |  |  |
| Fee Offset Sources |  |  |  |  |  |  |  |  |  |  |  |
| **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** |
| Fee Offset Claims | 1, 2 | Plus Therapeutics, Inc. | S-3 | 333-286393 |  | $794.08 | Equity | Common Stock, par value $0.001 per share | 0 | $0.00 |  |
| Fee Offset Sources |  | Plus Therapeutics, Inc. | S-3 | 333-286393 | 04/04/2025 |  |  |  |  |  | $194082.78 |

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 **Rule 457(p) Statement of Withdrawal, Termination, or Completion:** <br>

<sup>1</sup> The Prior Registration Statement (as defined below) was not declared effective and no securities were sold thereunder. <br>

 **Offset Note** <br>

<sup>2</sup> A filing fee of $194,082.78 was previously paid in connection with the registration statement on Form S-3 (No. 333-286393) filed by the registrant on April 4, 2025 (the "Prior Registration Statement"). The registrant withdrew the Prior Registration Statement by filing a Form RW on June 23, 2025. As the Prior Registration Statement was not declared effective, no securities were sold thereunder. Accordingly, the full $194,082.78 filing fee previously paid in connection with the Prior Registration Statement remains available to be used to offset the fee currently due and additional fees that may become due for future registration statements. In accordance with Rule 457(p) of the Securities Act, such previously paid filing fee will offset the filing fee of $794.08 currently due pursuant to this registration statement.

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| | **Security Type**  | **Security Class Title**  | **Amount of Securities Previously Registered**  | **Maximum Aggregate Offering Price of Securities Previously Registered**  | **Form Type**  | **File Number**  | **Initial Effective Date**  |
| N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |

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