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    <dei:AmendmentDescription contextRef="From2025-01-01to2025-12-31" id="Fact000050">On
March 31, 2026, NexGel, Inc. (the &#x201c;Company&#x201d;) filed its Annual Report on Form 10-K for the fiscal year ended December 31,
2025 (the &#x201c;Original Form 10-K&#x201d;). This Amendment No. 1 (this &#x201c;Amendment&#x201d;) amends Part III, Items 10 through 14
of the Original Form 10-K to include information previously omitted from the Original Form 10-K in reliance on General Instruction G(3)
to Form 10-K, which provides that registrants may incorporate by reference certain information from a definitive proxy statement involving
the election of directors if such definitive proxy statement is filed with the Securities and Exchange Commission (the &#x201c;SEC&#x201d;)
within 120 days after the end of the fiscal year. The Company is filing this Amendment to include Part III information in its Original
Form 10-K because the Company will not file a definitive proxy statement containing this information before that date. The reference
on the cover of the Original Form 10-K to the incorporation by reference of portions of the Company&#x2019;s definitive proxy statement
into Part III has been deleted. Except for the addition of the Part III information, the update to the cover page, and the filing of
related certifications, this Amendment does not amend or otherwise update any other information in the Original Form 10-K. Accordingly,
this Amendment should be read in conjunction with the Original Form 10-K.Except
as specifically stated herein, this Amendment does not reflect events occurring after the filing of the Original Form 10-K and no attempt
has been made in this Amendment to modify or update other disclosures as presented in the Original Form 10-K.&#160;

In
accordance with Rule 12b-15 under the Securities Exchange Act of 1934, as amended, this Amendment also contains new certifications by
our principal executive officer and principal financial officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, filed as Exhibits
31.3 and 31.4 hereto. Because no financial statements are contained in this Amendment, and this Amendment does not contain or amend disclosures
with respect to Items 307 and 308 of Regulation S-K, paragraphs 3, 4 and 5 of the Section 302 certifications have been omitted. In addition,
because no financial statements are being filed with this Amendment, certifications pursuant to Section 906 of the Sarbanes-Oxley Act
of 2002 are not required and are not being filed herewith.</dei:AmendmentDescription>
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