| Incorporated by Reference | ||||||
| Exhibit Number | Exhibit Description | Form | File No. | Exhibit | Filing Date | Filed/ Furnished Herewith |
| 10.4† | Fractyl Health, Inc. Amended and Restated 2011 Stock Incentive Plan and forms of award agreements thereunder. | S-1 | 333-276046 | 10.4 | 12/14/2023 | |
| 10.5† | Employment Letter Agreement, dated January 26, 2024, by and between Fractyl Health, Inc. and Harith Rajagopalan, M.D., Ph.D. | S‑1/A | 333-276046 | 10.5 | 1/29/2024 | |
| 10.6† | Employment Letter Agreement, dated January 26, 2024, by and between Fractyl Health, Inc. and Lisa A. Davidson. | S‑1/A | 333-276046 | 10.6 | 1/29/2024 | |
| 10.7† | Employment Letter Agreement, dated January 26, 2024, by and between Fractyl Health, Inc. and Jay D. Caplan. | S‑1/A | 333-276046 | 10.7 | 1/29/2024 | |
| 10.8† | Employment Letter Agreement, dated January 26, 2024, by and between Fractyl Health, Inc. and Sarah Toomey. | S‑1/A | 333-276046 | 10.8 | 1/29/2024 | |
| 10.9† | Offer Letter, dated September 12, 2023, by and between Fractyl Health, Inc. and Timothy Kieffer, Ph.D. | S‑1/A | 333-276046 | 10.9 | 1/29/2024 | |
| 10.10† | First Amendment to Offer Letter, dated September 12, 2024, by and between Fractyl Health, Inc. and Timothy Kieffer, Ph.D. | S‑1/A | 333-276046 | 10.10 | 1/29/2024 | |
| 10.11† | Severance Agreement and Change in Control Agreement, dated September 12, 2023, by and between Fractyl Health, Inc. and Timothy Kieffer, Ph.D. | S‑1/A | 333-276046 | 10.11 | 1/29/2024 | |
| 10.12 † | First Amendment to Severance Agreement and Change in Control Agreement, by and between the Registrant and Timothy Kieffer, Ph.D. (to be in effect upon the effectiveness of this registration statement). | S-1/A | 333-276046 | 10.12 | 1/29/2024 | |
| 10.13 | Lease Agreement, dated August 10, 2022, by and between Fractyl Health, Inc. (f/k/a Fractyl Laboratories, Inc.) and BP 17 Hartwell LLC. | S-1 | 333-276046 | 10.11 | 12/14/2024 | |
| 10.14† | Fractyl Health, Inc. 2024 Incentive Award Plan and forms of award agreements thereunder. | * | ||||
| 10.15† | Fractyl Health, Inc. 2024 Employee Stock Purchase Plan. | S-1/A | 333-276046 | 10.16 | 1/29/2024 | |
| 10.16† | Fractyl Health, Inc. Non-Employee Director Compensation Program. | S-1/A | 333-276046 | 10.17 | 1/29/2024 | |
| 10.17† | Form of Indemnification Agreement by and among Fractyl Health, Inc. and its directors and officers. | S-1/A | 333-276046 | 10.18 | 12/14/2023 | |
| 21.1 | List of Subsidiaries | S‑1 | 333-276046 | 21.1 | 12/14/2023 | |
| 23.1 | Consent of Independent Registered Public Accounting Firm | * | ||||
| 31.1 | Rule 13a-14(a)/15d-14(a) Certification of Chief Executive Officer | * | ||||
| 31.2 | Rule 13a-14(a)/15d-14(a) Certification of Chief Financial Officer | * | ||||
| 32.1 | Section 1350 Certification of Chief Executive Officer | ** | ||||
| 32.2 | Section 1350 Certification of Chief Financial Officer | ** | ||||
| Fee Category | 2023 | 2022 | ||||||
| Audit Fees | $ | 1,187,500 | $ | 772,882 | ||||
| Audit‑Related Fees | — | — | ||||||
| Tax Fees | 31,580 | 112,413 | ||||||
| All Other Fees | — | — | ||||||
| Total | $ | 1,219,080 | $ | 885,295 | ||||
