0001919246S-8EX-FILING FEESFALSEN/Axbrli:sharesiso4217:USDxbrli:sharesiso4217:USDxbrli:pure00019192462026-11-122026-11-12000191924612026-11-122026-11-12

Exhibit 107

Calculation of Filing Fee Tables
S-8
Pelthos Therapeutics Inc.

Table 1: Newly Registered and Carry Forward Securities			☐Not Applicable

						Security Type			Security Class Title			Fee Calculation or Carry Forward Rule			Amount Registered			Proposed Maximum Offering Price Per Unit			Maximum Aggregate Offering Price			Fee Rate			Amount of Registration Fee
Newly Registered Securities
Fees to be Paid			1			Equity			Common stock, par value $0.0001 per share			Other			500,000			$9.33			$4,665,000.00			0.00008700			$	405.86
Fees Previously Paid
Carry Forward Securities
Carry Forward Securities
									Total Offering Amounts:												$4,665,000.00						$	405.86
									Total Fees Previously Paid:																		$	0.00
									Total Fee Offsets:																		$	0.00
									Net Fee Due:																		$	405.86

Offering Note

1			Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of common stock, par value $0.0001 per share (the “Common Stock”) of Pelthos Therapeutics Inc. (the “Company” or the “Registrant”) that may from time to time be offered or issued to prevent dilution from any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration that increases the number of outstanding shares of the Common Stock. (2) Represents the number of shares of Common Stock reserved for issuance pursuant to the Pelthos Therapeutics Inc. 2026 Equity Incentive Plan (the “Plan”). Pursuant to Rule 416(c) under the Securities Act, this Registration Statement shall cover an indeterminate number of shares of Common Stock to be offered or sold pursuant to the Plan. (3) Estimated in accordance with Rules 457(c) and (h) under the Securities Act, solely for the purpose of calculating the applicable registration fee. The proposed maximum offering price per share of Common Stock represents the average of the high and low prices of the Common Stock as reported on the NYSE American LLC on November 9, 2026.

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Table 2: Fee Offset Claims and Sources			☑Not Applicable

Registrant or Filer Name

Form or Filing Type

File Number

Initial Filing Date

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)

Fee Offset Claims

Fee Offset Sources

Rule 457(p)

Fee Offset Claims

Fee Offset Sources