UPLOAD Filing
Pelthos Therapeutics Inc.
Date: Feb. 9, 2026 · CIK: 0001919246 · Accession: 0000000000-26-001314
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293133
Letter
February 9, 2026 Scott Plesha Chief Executive Officer Pelthos Therapeutics Inc. 4020 Stirrup Creek Drive, Suite 110 Durham, NC 27703 Re:Pelthos Therapeutics Inc. Registration Statement on Form S-3 Filed February 2, 2026 File No. 333-293133 Dear Scott Plesha: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Tyler Howes at 202-551-3370 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Charles E. Chambers Jr., Esq.
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February 9, 2026
Scott Plesha
Chief Executive Officer
Pelthos Therapeutics Inc.
4020 Stirrup Creek Drive, Suite 110
Durham, NC 27703
Re:Pelthos Therapeutics Inc.
Registration Statement on Form S-3
Filed February 2, 2026
File No. 333-293133
Dear Scott Plesha:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Tyler Howes at 202-551-3370 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Charles E. Chambers Jr., Esq.