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CORRESP
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 Pelthos
Therapeutics Inc.

 4020
Stirrup Creek Drive, Suite 110

 Durham,
NC 27703

 September
19, 2025

 Via
EDGAR

 Alan
Campbell and Joe McCann

 Division
of Corporation Finance

 Office
of Life Sciences

 100
F Street, NE

 Securities
and Exchange Commission

 Washington,
D.C. 20549

 Re:
 Pelthos Therapeutics Inc.

 Registration Statement on Form S-3

 Filed August 28, 2025

 File No. 333-289916

 Gentlemen:

 This
correspondence responds to the letter dated September 5, 2025, received from the staff of the Securities and Exchange Commission (the
“ Staff ”), regarding the above-mentioned Registration Statement on Form S-3 filed on August 28, 2025 (the “ Registration
Statement ”) by Pelthos Therapeutics Inc. (the “ Company ”, “ we ”, “ us ”
or “ our ”). For convenience, the Staff’s comments are restated below in bold text, with the comments followed
by our responses. We are concurrently filing with this letter an “exhibits-only” Amendment No. 1 to the Registration Statement
(“ Amendment No. 1 ”).

 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.

 Response: In response to the Staff's comment, we have revised the Registration Statement to include the auditor consents of Ernst
& Young LLP and BDO USA, P.C. in connection with the inclusion of LNHC, Inc.'s financial statements and audit report in the
Registration Statement. We have filed the auditor consent of Ernst & Young LLP as Exhibit 23.3 to Amendment No. 1 and the auditor
consent of BDO USA, P.C. as Exhibit 23.4 to Amendment No. 1.

 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.

 Response:
We respectfully advise the Staff that on September 16, 2025, the Company filed an Amendment to its Current Report on Form 8-K filed on
July 2, 2025 (an " 8-K/A "), which included interim and pro forma financial statements for LNHC, Inc. and the combined
company for the period ended June 30, 2025. The 8-K/A was filed within 71 calendar days after the deadline for the Item 2.01 information
provided in the Current Report on Form 8-K, and will be incorporated by reference into the Registration Statement in accordance with
Rule 411 of the Securities Act of 1933, as amended, and Item 12 of Form S-3.

 We
hope the foregoing has been responsive to your comments. If you have any questions or comments regarding the foregoing, please contact
Charles Chambers, Esq. at (617) 338-2840 or cchambers@sullivanlaw.com.

 Very
truly yours,

 /s/
 Francis Knuettel II

 Francis
 Knuettel II

 Chief
 Financial Officer

 Pelthos
 Therapeutics Inc.

 cc:
 David
 E. Danovitch, Esq., Sullivan & Worcester LLP
 Charles
 E. Chambers Jr., Esq., Sullivan & Worcester LLP

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