# EDGAR Filing Document

**Accession Number:** 0001919246
**File Stem:** 0001753926-25-001541
**Filing Date:** 2025-9
**Character Count:** 29459
**Document Hash:** ceca34f6a958358db329c7adbb0e2c7f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001753926-25-001541.hdr.sgml**: 20250919

**ACCESSION NUMBER**: 0001753926-25-001541

**CONFORMED SUBMISSION TYPE**: S-3/A

**PUBLIC DOCUMENT COUNT**: 4

**FILED AS OF DATE**: 20250919

**DATE AS OF CHANGE**: 20250919

**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:** S-3/A
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-289916
- **FILM NUMBER:** 251327242

**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

**As filed with the Securities and Exchange Commission on September 19, 2025**

**Registration No. 333-289916** 

**UNITED STATES SECURITIES AND EXCHANGE COMMISSION**<br> **Washington, D.C. 20549**

**FORM S-3/A** 

**(Amendment No. 1)**

<br> **REGISTRATION STATEMENT UNDER THE**<br> **SECURITIES ACT OF 1933**

**PELTHOS THERAPEUTICS INC.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Nevada** | **86-3335449** |
| (State or other jurisdiction of<br> incorporation or organization) | (I.R.S. Employer<br> Identification No.) |

---

**Pelthos Therapeutics Inc.**<br> **4020 Stirrup Creek Drive, Suite 110** 

**Durham, NC 27703**<br> **(919) 908-2400**<br> (Address, including zip code, and telephone number, including area code, of registrant's principal executive offices)

**Nevada Agency and Transfer Company**<br> **50 West Liberty Street, Suite 880** 

**Reno, NV 89501**<br> **(775) 322-0626**<br>(Name, address including zip code, and telephone number, including area code, of agent for service)

***With copies to:***

**David E. Danovitch, Esq.**<br> **Charles E. Chambers Jr., Esq.**<br> **Sullivan & Worcester LLP**<br> **1251 Avenue of the Americas, 19<sup>th</sup> Floor**<br> **New York, NY 10020**<br> **(212) 660-3060**

**Approximate date of commencement of proposed sale to the public**: From time to time after the effective date of this registration statement.

If the only securities being registered on this Form are being offered pursuant to dividend or interest reinvestment plans, please check the following box. ☐

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, other than securities offered only in connection with dividend or interest reinvestment plans, 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. ☐

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 registration statement pursuant to General Instruction I.D. or a post-effective amendment thereto that shall become effective upon filing with the Securities and Exchange Commission pursuant to Rule 462(e) under the Securities Act, check the following box. ☐

If this Form is a post-effective amendment to a registration statement filed pursuant to General Instruction I.D. filed to register additional securities or additional classes of securities pursuant to Rule 413(b) under the Securities Act, check the following box. ☐

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. (Check one):

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated filer ☒ Smaller reporting company ☒ <br> 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. ☐**

**The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment that specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act or until this registration statement shall become effective on such date as the Securities and Exchange Commission, acting pursuant to said Section 8(a), may determine.**

**EXPLANATORY NOTE**

We are filing this Amendment No. 1 (this "Amendment") to our registration statement on Form S-3 initially filed on August 28, 2025 (File No. 333-289916) (the "Registration Statement"), as an "exhibits-only" filing to file auditor consents of Ernst & Young LLP as Exhibit 23.3 and BDO USA, P.C. as Exhibit 23.4. Accordingly, this Amendment consists only of the facing page, this explanatory note, Part II of the Registration Statement, including the signature page and the exhibit index, and the filed exhibits. The prospectus is unchanged and has been omitted.

**PART II - INFORMATION NOT REQUIRED IN PROSPECTUS**

**Item 14. Other Expenses of Issuance and Distribution.**

The following table sets forth an estimate of the fees and expenses relating to the issuance and distribution of the securities being registered hereby, other than underwriting discounts and commissions, all of which shall be borne by the registrant. All of such fees and expenses, except for the SEC registration fee, are estimated:

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| |
|:---|
| SEC registration fee |
| Transfer Agent and Registrar fees and expenses \* |
| Legal fees and expenses \* |
| Printing fees and expenses \* |
| Accounting fees and expenses \* |
| Miscellaneous fees and expenses \* |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total \* |

---

**\*** These fees and expenses depend on the securities offered and the number of issuances and, accordingly, cannot be estimated at this time. An estimate of the aggregate expenses in connection with the sale and distribution of the securities being offered will be included in the applicable prospectus supplement.

**Item 15. Indemnification of Officers and Directors.**

Set forth below is a description of certain provisions of the registrant's (the "Registrant" or "Company") articles of incorporation (the "Articles of Incorporation"), and bylaws (the "Bylaws") and the Nevada Revised Statutes (the "NRS"), as such provisions relate to the indemnification of the directors and officers of the Registrant, as well as the Registrant's agreements with certain of our officers and directors. This description is intended only as a summary and is qualified in its entirety by reference to the Articles of Incorporation, the Bylaws, the NRS and such agreements described below.

The Registrant is incorporated under the laws of the State of Nevada. Section 78.138 of the NRS provides that, subject to certain exceptions under Nevada law, unless the articles of incorporation or an amendment thereto provides for greater individual liability, a director or officer is not individually liable to the Registrant or our stockholders or creditors for any damages as a result of any act or failure to act in his or her capacity as a director or officer unless it is proven that (i) the director's or officer's act or failure to act constituted a breach of his or her fiduciary duties as a director or officer and (ii) the breach of those duties involved intentional misconduct, fraud or a knowing violation of law. The Articles of Incorporation further provide that the personal liability of the directors of the Registrant is eliminated to the fullest extent permitted by the NRS.

Section 78.7502 of the NRS provides, in general, that a corporation may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative, except an action by or in the right of the corporation, by reason of the fact that the person is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise, against expenses, including attorneys' fees, judgments, fines and amounts paid in settlement actually and reasonably incurred by the person in connection with the action, suit or proceeding if the person acted in good faith and in a manner which he or she reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal action or proceeding, had no reasonable cause to believe the conduct was unlawful.

NRS Section 78.7502 also provides, in general, that a corporation may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action or suit by or in the right of the corporation to procure a judgment in its favor by reason of the fact that the person is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise against expenses, including amounts paid in settlement and attorneys' fees actually and reasonably incurred by the person in connection with the defense or settlement of the action or suit if the person acted in good faith and in a manner which he or she reasonably believed to be in or not opposed to the best interests of the corporation; provided, however, that indemnification may not be made for any claim, issue or matter as to which such a person has been adjudged by a court of competent jurisdiction, after exhaustion of all appeals therefrom, to be liable to the corporation or for amounts paid in settlement to the corporation, unless and only to the extent that the court in which the action or suit was brought or other court of competent jurisdiction determines upon application that in view of all the circumstances of the case, the person is fairly and reasonably entitled to indemnity for such expenses as the court deems proper.

Any indemnification pursuant to the above provisions may be made by the corporation only as authorized in the specific case upon a determination that indemnification of the director, officer, employee or agent is proper in the circumstances. The determination must be made: (a) by the stockholders; (b) by the board of directors by majority vote of a quorum consisting of directors who were not parties to the action, suit or proceeding; (c) if a majority vote of a quorum consisting of directors who were not parties to the action, suit or proceeding so orders, by independent legal counsel in a written opinion; or (d) if a quorum consisting of directors who were not parties to the action, suit or proceeding cannot be obtained, by independent legal counsel in a written opinion. The Registrant's Articles of

As permitted by Section 78.138 of the NRS, Article VII of the Articles of Incorporation provides:

"To the full extent permitted by the Act and any other applicable law currently or hereafter in effect, no director or officer of the Company will be personally liable to the Company or its stockholders for or with respect to any breach of fiduciary duty or other act or omission as a director."

The indemnification rights set forth above shall not be exclusive of any other right which an indemnified person may have or hereafter acquire under any bylaw provision, agreement, vote of stockholders or disinterested directors or otherwise, both as to action in such person's official capacity and as to action in another capacity while holding such office, and shall continue as to a person who has ceased to be a director, officer, employee, or agent and shall inure to the benefit of the heirs, executors, and administrators of such person.

The Registrant has entered into indemnification agreements with each of its directors and executive officers, pursuant to which the Registrant has agreed to indemnify such persons against all expenses and liabilities incurred or paid by such persons in connection with any proceeding arising from the fact that such persons are or were officers or directors of the Registrant, and to advance expenses as incurred by or on behalf of such persons in connection therewith.

In addition, in connection with the Registrant's reincorporation from the State of Delaware to the State of Nevada effective as of November 18, 2024, the Registrant intends to continue to maintain general liability insurance policy that covers liabilities of our directors and officers arising out of claims based on acts or omissions in their respective capacities as such directors or officers.

See "Item 17. Undertakings" for a description of the SEC's position regarding such indemnification provisions.

**Item 16. Exhibits.**

The list of exhibits in the Exhibit Index to this registration statement is incorporated herein by reference.

**Item 17. Undertakings.**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The undersigned
 registrant hereby undertakes:

&nbsp;&nbsp;&nbsp;&nbsp;(a) To file, during
 any period in which offers or sales are being made, a post-effective amendment to this registration statement:

&nbsp;&nbsp;&nbsp;&nbsp;(i) To include any prospectus
 required by Section 10(a)(3) of the Securities Act of 1933, as amended;

&nbsp;&nbsp;&nbsp;&nbsp;(ii) To reflect in the
 prospectus any facts or events arising after the effective date of this registration statement (or the most recent post-effective
 amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in
 this registration statement. Notwithstanding the foregoing, any increase or decrease in the volume of securities offered (if
 the total dollar value of the securities offered would not exceed that which was registered) and any deviation from the low
 or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Securities and
 Exchange Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a
 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in
 the effective registration statement; and

&nbsp;&nbsp;&nbsp;&nbsp;(iii) To include any material
 information with respect to the plan of distribution not previously disclosed in this registration statement or any material
 change to such information in this registration statement;

provided, however, that the undertakings set forth in paragraphs (1)(i), (1)(ii) and (1)(iii) above do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Securities and Exchange Commission by the registrant pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934, as amended, that are incorporated by reference in this registration statement or is contained in a form of prospectus filed pursuant to Rule 424(b) that is part of this registration statement;

&nbsp;&nbsp;&nbsp;&nbsp;(b) That, for the purpose
 of determining any liability under the Securities Act of 1933, as amended, each such post-effective amendment shall be deemed
 to be a new registration statement relating to the securities offered therein, and the offering of such securities at that
 time shall be deemed to be the initial bona fide offering thereof;

&nbsp;&nbsp;&nbsp;&nbsp;(c) To remove from registration
 by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the
 offering;

&nbsp;&nbsp;&nbsp;&nbsp;(d) That, for the purpose
 of determining liability under the Securities Act of 1933, as amended, to any purchaser:

&nbsp;&nbsp;&nbsp;&nbsp;(i) Each prospectus
 filed by the registrant pursuant to Rule 424 (b)(3) shall be deemed to be part of this registration statement as of the date
 the filed prospectus was deemed part of and included in this registration statement; and

&nbsp;&nbsp;&nbsp;&nbsp;(ii) Each prospectus
 required to be filed pursuant to Rule 424 (b)(2), (b)(5), or (b)(7) as part of a registration statement in reliance on Rule
 430B relating to an offering made pursuant to Rule 415(a)(1)(i), (vii) or (x) for the purpose of providing the information
 required by Section 10(a) of the Securities Act of 1933, as amended, shall be deemed to be part of and included in the registration
 statement as of the earlier of the date such prospectus is first used after effectiveness or the date of the first contract
 of sale of securities in the offering described in the prospectus. As provided in Rule 430B, for liability purposes of the
 issuer and any person that is at that date an underwriter, such date shall be deemed to be a new effective date of the registration
 statement relating to the securities in the registration statement to which that prospectus relates, and the offering of such
 securities at that time shall be deemed to be the initial bona fide offering thereof; provided, however, that no statement
 made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated
 or deemed incorporated by reference into the registration statement or prospectus that is part of the registration statement
 will, as to a purchaser with a time of contract of sale prior to such effective date, supersede or modify any statement that
 was made in the registration statement or prospectus that was part of the registration statement or made in any such document
 immediately prior to such effective date;

&nbsp;&nbsp;&nbsp;&nbsp;(e) That, for the purpose
 of determining liability of the registrant under the Securities Act of 1933 to any purchaser in the initial distribution of
 the securities, in a primary offering of securities of the undersigned registrant pursuant to this registration statement,
 regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold
 to such purchaser by means of any of the following communications, the undersigned registrant will be a seller to the purchaser
 and will be considered to offer or sell such securities to such purchaser:

&nbsp;&nbsp;&nbsp;&nbsp;(i) offering required
 to be filed pursuant to Rule 424;

&nbsp;&nbsp;&nbsp;&nbsp;(ii) Any free writing
 prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by the undersigned
 registrant;

&nbsp;&nbsp;&nbsp;&nbsp;(iii) The portion of any
 other free writing prospectus relating to the offering containing material information about the undersigned registrant or
 its securities provided by or on behalf of the undersigned registrant; and

&nbsp;&nbsp;&nbsp;&nbsp;(iv) Any other communication
 that is an offer in the offering made by the undersigned registrant to the purchaser;

&nbsp;&nbsp;&nbsp;&nbsp;(2) The undersigned
 registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing
 of the registrant's annual report pursuant to section 13(a) or section 15(d) of the Securities Exchange Act of 1934
 (and, where applicable, each filing of an employee benefit plan's annual report pursuant to section 15(d) of the Securities
 Exchange Act of 1934) that is incorporated by reference in the registration statement shall be deemed to be a new registration
 statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
 be the initial *bona fide* offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;(3) Insofar as indemnification
 for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of
 the registrant, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification
 is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification
 against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or
 controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
 officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion
 of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question
 whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication
 of such issue.

&nbsp;&nbsp;&nbsp;&nbsp;(4) The undersigned
 registrant hereby undertakes to file an application for the purpose of determining the eligibility of the trustee to act under
 subsection (a) of Section 310 of the Trust Indenture Act, or the Act, in accordance with the rules and regulations prescribed
 by the Securities and Exchange Commission under section 305(b)(2) of the Act.

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-3 and has duly caused this Form S-3 to be signed on its behalf by the undersigned, thereunto duly authorized, in the city of City of Durham, State of North Carolina, on September 19, 2025.

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| | |
|:---|:---|
| **PELTHOS THERAPEUTICS INC.** | **PELTHOS THERAPEUTICS INC.** |
| By: | /s/ Francis Knuettel II |
|  | Francis Knuettel II |
|  | Chief Financial Officer |

---

Pursuant to the requirements of the Securities Act, the following persons in the capacities and on the dates indicated have signed this registration statement below.

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| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| \* | Chief Executive Officer and President (*Principal Executive Officer*) | September 19, 2025 |
| Scott Plesha |  |  |
| /s/ Francis Knuettel II | Chief Financial Officer (*Principal Financial Officer and Principal Accounting Officer*) | September 19, 2025 |
| Francis Knuettel II | Chief Financial Officer (*Principal Financial Officer and Principal Accounting Officer*) |  |
| \* | Director | September 19, 2025 |
| Todd Davis |  |  |
| \* | Director | September 19, 2025 |
| Richard Baxter |  |  |
| \* | Director | September 19, 2025 |
| Ezra Friedberg |  |  |
| \* | Director | September 19, 2025 |
| Richard Malamut |  |  |
| \* | Director | September 19, 2025 |
| Peter Greenleaf |  |  |
| \* | Director | September 19, 2025 |
| Matthew Pauls |  |  |

---

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| | |
|:---|:---|
| \*By: | /s/ Francis Knuettel II |
|  | Francis Knuettel II |
|  | Attorney-in-Fact |

---

**EXHIBIT INDEX**

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| | |
|:---|:---|
| **Exhibit** <br> **No.** | **Description**<br> **of Exhibit** |

---

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| | |
|:---|:---|
| 3.1\* | [Certificate of Amendment to Certificate of Designation of Rights and Preferences of Series A Convertible Preferred Stock, filed with the Secretary of State of the State of Nevada on July 17, 2025 (incorporated by reference to Exhibit 4.3 to the Registrant's Registration Statement on Form S-8 filed with the Commission on July 25, 2025 (Registration No. 333- 288980)).](http://www.sec.gov/Archives/edgar/data/1919246/000175392625001183/g084895_ex4-3.htm) |

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| | |
|:---|:---|
| 3.2\* | [Certificate of Designations, Preferences and Rights of Series A Convertible Redeemable Preferred Stock, filed with the Secretary of State of the State of Nevada on July 1, 2025 (filed as Exhibit 3.3 to Registrant's Current Report on Form 8-K filed with the Commission on July 2, 2025).](http://www.sec.gov/Archives/edgar/data/1919246/000175392625001055/g084856_ex3-3.htm) |

---

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| | |
|:---|:---|
| 3.3\* | [Certificate of Designations, Preferences and Rights of Series C Convertible Redeemable Preferred Stock, filed with the Secretary of State of the State of Nevada on November 8, 2024 (filed as Exhibit 3.1(c) to Registrant's Current Report on Form 8-K filed with the Commission on November 18, 2024).](http://www.sec.gov/Archives/edgar/data/1919246/000175392624001955/g084563_ex3-1ic.htm) |

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| | |
|:---|:---|
| 10.1\* | [Agreement and Plan of Merger, dated as of April 16, 2025, by and among Channel Therapeutics Corporation, CHRO Merger Sub Inc., LNHC, Inc. and Ligand Pharmaceuticals Incorporated (incorporated by reference to Exhibit 2.1 to the Company's Current Report on Form 8-K filed with the Commission on April 17, 2025).](http://www.sec.gov/Archives/edgar/data/1919246/000175392625000652/g084777_ex2-1.htm) |
| 10.2\* | [Securities Purchase Agreement, dated as of April 16, 2025, by and among Channel Therapeutics Corporation, LNHC Inc., and each of the investors thereto. (incorporated by reference to Exhibit 10.1 the Registrant's Current Report on Form 8-K filed with the Commission on April 17, 2025).](http://www.sec.gov/Archives/edgar/data/1919246/000175392625000652/g084777_ex10-1.htm) |

---

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| | |
|:---|:---|
| 10.3\* | [Registration Rights Agreement (incorporated by reference to Exhibit 10.8 to the Company's Current Report on Form 8-K filed with the Commission on July 2, 2025).](http://www.sec.gov/Archives/edgar/data/1919246/000175392625001055/g084856_ex10-8.htm) |
| 10.4\* | [Form of Lock-Up Agreement (certain investors who have entered the Securities Purchase Agreement) (incorporated by reference to Exhibit 10.3 the Registrant's Current Report on Form 8-K filed with the Commission on April 17, 2025).](http://www.sec.gov/Archives/edgar/data/1919246/000175392625000652/g084777_ex10-3.htm) |

---

5.1\* [Opinion of Sullivan & Worcester LLP.](http://www.sec.gov/Archives/edgar/data/1919246/000175392625001403/g084932_ex5-1.htm)

23.1 [Consent of Marcum LLP (filed herewith).](g084947_ex23-1.htm)

---

| | |
|:---|:---|
| 23.2\* | [Consent of Sullivan & Worcester LLP (reference is made to Exhibit 5.1).](http://www.sec.gov/Archives/edgar/data/1919246/000175392625001403/g084932_ex5-1.htm) |
| 23.3 | [Consent of Ernst & Young LLP (filed herewith).](g084947_ex23-3.htm) |
| 23.4 | [Consent of BDO USA, P.C. (filed herewith).](g084947_ex23-4.htm) |

---

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| | |
|:---|:---|
| 24.1\* | [Power of Attorney (set forth on the signature page of this Registration Statement).](http://www.sec.gov/Archives/edgar/data/1919246/000175392625001403/g084932_s3.htm#a_333) |

---

107\* [Filing Fee Table.](http://www.sec.gov/Archives/edgar/data/1919246/000175392625001403/g084932_ex107.htm)

\* Previously filed.

## Exhibit 23.1

**Exhibit 23.1**

**<u>Independent Registered Public Accounting Firm's Consent</u>**

We consent to the incorporation by reference in this Registration Statement on Form S-3/A of our report dated March 27, 2025 relating to the financial statements appearing in the Annual Report on Form 10-K of Channel Therapeutics Corporation (n/k/a Pelthos Therapeutics Inc.) for the year ended December 31, 2024. We also consent to the reference to us under the heading "Experts" in such Registration Statement.

/s/ Marcum llp

Hartford, CT

September 19, 2025

## Exhibit 23.3

**Exhibit 23.3**

**Consent of Independent Auditors**

We consent to the incorporation by reference of our report dated May 7, 2025, with respect to the financial statements of LNHC, Inc. included in this Registration Statement (Form S-3/A No. 333-289916) and related Prospectus of Pelthos Therapeutics Inc. for the registration of 8,137,868 shares of its common stock.

/s/ Ernst & Young llp

San Diego, CA

September 19, 2025<br>

## Exhibit 23.4

**Exhibit 23.4**

**Consent of Independent Auditors**

We hereby consent to the incorporation by reference in the Prospectus constituting a part of this Registration Statement of Pelthos Therapeutics, Inc. (the Company) of our report dated May 7, 2025, relating to the financial statements of LNHC, Inc., which is incorporated by reference in the Company's Current Report on Form 8-K filed July 2, 2025.

/s/ BDO USA, P.C.

Raleigh, North Carolina

September 19, 2025