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Atara Biotherapeutics, Inc.

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FY2021 Annual Report · Atara Biotherapeutics, Inc.
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-K

(Mark One)
☒

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended  December 31, 2021

OR

☐

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from              to             

Commission File Number 001-36548

ATARA BIOTHERAPEUTICS, INC.

(Exact name of Registrant as specified in its Charter)

Delaware
(State or other jurisdiction of incorporation or organization)
611 Gateway Blvd., Suite 900
South San Francisco, CA
(Address of principal executive offices)

46-0920988
(I.R.S. Employer Identification No.)

94080
(Zip Code)

Registrant’s telephone number, including area code: (650) 278-8930

Securities registered pursuant to Section 12(b) of the Act:

Title of each class
Common Stock, par value $0.0001 per share ,

Securities registered pursuant to Section 12(g) of the Act: None

Trading
Symbol(s)
ATRA

Name of each exchange on which registered
The Nasdaq Stock Market LLC

Indicate by check mark if the Registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.  YES ☒ NO ☐

Indicate by check mark if the Registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act.  YES ☐ NO ☒

Indicate by check mark whether the Registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter
period that the Registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. YES ☒ NO ☐

Indicate by check mark whether the Registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the
preceding 12 months (or for such shorter period that the Registrant was required to submit such files). YES ☒ NO ☐

Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See definitions of “large
accelerated filer”, “accelerated filer”, “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer

Non-accelerated filer

Emerging growth company

  ☒
  ☐

  ☐

   Accelerated filer

   Small reporting company

  ☐
  ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided
pursuant to Section 13(a) of the Exchange Act. ☐
Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the
Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.  ☒

Indicate by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).  YES ☐ NO ☒  

The aggregate market value of common stock held by non-affiliates of the Registrant, based on the closing sales price for such stock on June 30, 2021 as reported by The Nasdaq Stock Market, was
$1,149,785,847. This calculation excludes 10,812,902 shares held by executive officers, directors and stockholders that the Registrant has concluded are affiliates of the Registrant. Exclusion of such shares
should not be construed to indicate that any such person possesses the power, direct or indirect, to direct or cause the direction of the management or policies of the registrant or that such person is controlled
by or under common control with the Registrant.

The number of outstanding shares of the Registrant’s Common Stock as of February 18, 2022 was  93,097,679.

DOCUMENTS INCORPORATED BY REFERENCE

Portions of the Registrant’s definitive proxy statement relating to its 2022 Annual Meeting of Stockholders are incorporated by reference into Part III of this Report where indicated. Such proxy statement will
be filed with the U.S. Securities and Exchange Commission within 120 days after the end of the fiscal year to which this report relates.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
ATARA BIOTHERAPEUTICS, INC.

TABLE OF CONTENTS

PART I
Item 1.
Item 1A.
Item 1B.
Item 2.
Item 3.
Item 4.

PART II
Item 5.
Item 6.
Item 7
Item 7A.
Item 8.
Item 9.
Item 9A.
Item 9B.
Item 9C.

PART III
Item 10.
Item 11.
Item 12.
Item 13.
Item 14.

PART IV
Item 15.
Item 16.

Business
Risk Factors
Unresolved Staff Comments
Properties
Legal Proceedings
Mine Safety Disclosures

Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
[Reserved]
Management’s Discussion and Analysis of Financial Condition and Results of Operations
Quantitative and Qualitative Disclosures About Market Risk
Financial Statements and Supplementary Data
Changes in and Disagreements With Accountants on Accounting and Financial Disclosure
Controls and Procedures
Other Information
Disclosure Regarding Foreign Jurisdictions That Prevent Inspections

Directors, Executive Officers and Corporate Governance
Executive Compensation
Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters
Certain Relationships and Related Transactions, and Director Independence
Principal Accounting Fees and Services

Exhibits, Financial Statement Schedules
Form 10-K Summary

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FORWARD-LOOKING STATEMENTS

This Annual Report on Form 10-K contains forward-looking statements within the meaning of the safe harbor provisions of the U.S. Private Securities Litigation

Reform Act of 1995. Such forward-looking statements, which represent our intent, belief or current expectations, involve risks and uncertainties and other factors that could
cause actual results and the timing of certain events to differ materially from future results expressed or implied by such forward-looking statements. In some cases you can
identify these statements by forward-looking words such as “believe,” “may,” “will,” “estimate,” “continue,” “anticipate,” “intend,” “could,” “would,” “project,” “predict,”
“plan,” “expect” or the negative or plural of these words or similar expressions. The forward-looking statements include, but are not limited to, statements about:

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our expectations regarding the timing of initiating clinical studies, opening client sites, enrolling clinical studies and reporting results of clinical studies for our
programs, including in light of the COVID-19 pandemic;

the likelihood and timing of regulatory submissions or related approvals for our product candidates, including the initiation, completion and expectations about
the timing of approvals for our biologics license application (BLA) and marketing authorization application (MAA) for tab-cel® for patients with Epstein-Barr
virus with post-transplant lymphoproliferative disease (EBV+ PTLD);

the potential indications for our product candidates, if approved for commercial use;

the potential market opportunities for commercializing our product candidates;

our Research, Development and License Agreement with Bayer, including potential milestone and royalty payments under such agreement;

our Commercialization Agreement with Pierre Fabre Medicament, including potential milestone and royalty payments under such agreement;

our expectations regarding the potential market size and the size of the patient populations for our product candidates, if approved for commercial use;

estimates of our expenses, capital requirements and need for additional financing;

our expectation regarding the length of time that our existing capital resources will be sufficient to enable us to fund our planned operations;

our ability to commercialize our product candidates, if approved for commercial use;

our ability to develop, acquire and advance product candidates into, and successfully complete, clinical studies;

the initiation, timing, progress and results of future preclinical studies and clinical studies and our research and development programs;

our ability to enter into and maintain contracts with clinical research organizations, manufacturing organizations and other vendors for clinical and pre-clinical
studies, supplies and other services;

the scope of protection we are able to obtain and maintain for the intellectual property rights covering our product candidates;

our financial performance;

developments and projections relating to our competitors and our industry;

our ability to manufacture our product candidates for our clinical studies, or if approved, for commercial sale;

the impact of COVID-19 to our business and operations, as well as the businesses and operations of third parties on which we rely;

our ability to sell or manufacture approved products at commercially reasonable values;

the satisfaction of the conditions precedent to the consummation of the asset sale related to the Atara T-Cell Operations and Manufacturing facility, including
the receipt of regulatory approvals; and

timing and costs related to qualification of our manufacturing plant for commercial production.

These statements are only current predictions and are subject to known and unknown risks, uncertainties, including, without limitation, risks and uncertainties

associated with the costly and time-consuming pharmaceutical product development process and the uncertainty of clinical success; the COVID-19 pandemic, which may
significantly impact (i) our business, research, clinical

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development plans and operations, including our operations in South San Francisco and Southern California and at our clinical trial sites, as well as the business or operations of
our third-party manufacturer, contract research organizations or other third parties with whom we conduct business, (ii) our ability to access capital, and (iii) the value of our
common stock; the sufficiency of our cash resources and need for additional capital, and other factors that may cause our or our industry’s actual results, levels of activity,
performance or achievements to be materially different from those anticipated by the forward-looking statements. We discuss many of these risks in this report in greater detail
under the heading “1A. Risk Factors” and elsewhere in this report. You should not rely upon forward-looking statements as predictions of future events. New risk factors and
uncertainties may emerge from time to time, and it is not possible for management to predict all risks and uncertainties.

In this Annual Report on Form 10-K, unless the context requires otherwise, “Atara,” “Atara Biotherapeutics,” “Company,” “we,” “our,” and “us” means Atara

Biotherapeutics, Inc. and, where appropriate, its subsidiaries.

Summary Risk Factors

Our business is subject to numerous risks and uncertainties that may have a material adverse effect on our business, financial condition or results of operations. These

risks are more fully described below. These risks include, among others:

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we have incurred substantial losses since our inception and anticipate that we will continue to incur substantial and increasing losses for the foreseeable future;

we currently have no approved products and thus have no revenues from commercialization of any products and may never generate revenues from the sale of
products or achieve profitability;

we are generally early in our development efforts, have only a small number of product candidates in clinical development, and we will need to successfully
complete preclinical and clinical testing of our product candidates before we can seek regulatory approval and potentially generate commercial sales;

we will require substantial additional financing to achieve our goals, which may not be available to us on acceptable terms, or at all;

our future success depends on our ability to retain our executive officers and to attract, retain and motivate qualified personnel;

the results of preclinical studies or earlier clinical studies are not necessarily predictive of future results, and our existing product candidates in clinical studies,
and any other product candidates we advance into clinical studies may not have favorable results in later clinical studies or receive regulatory approval;

clinical drug development, both in the U.S. and international jurisdictions, involves a lengthy and expensive process with an uncertain outcome and even if our
product candidates receive regulatory approval, they may still face future development and regulatory difficulties;

our T-cell immunotherapy product candidates and our next-generation CAR T programs represent new therapeutic approaches that could result in heightened
regulatory scrutiny and delays in or our inability to achieve regulatory approval, commercialization or payor coverage of our product candidates;

the market opportunities for our product candidates may be limited to those patients who are ineligible for or have failed prior treatments and may be small;

we may not be able to obtain or maintain orphan drug exclusivity for our product candidates;

the COVID-19 pandemic continues to impact our business and operations and could materially and adversely affect our business and operations in the future,
as well as the businesses and operations of third parties on which we rely;

our success depends upon our ability to obtain and maintain sufficient intellectual property protection for our product candidates, and we may not be able to
protect our intellectual property rights throughout the world;

our principal stockholders own a significant percentage of our stock and will be able to exert significant control over matters subject to stockholder approval;
and

we may not be able to obtain and maintain the relationships with third parties that are necessary to develop, commercialize and manufacture some or all of our
product candidates.

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PART I

Item 1. Business

Overview

Atara Biotherapeutics is a pioneer in T-cell immunotherapy, leveraging its novel allogeneic Epstein-Barr virus (EBV) T-cell platform to develop transformative
therapies for patients with serious diseases, including solid tumors, hematologic cancers and autoimmune disease. With our lead program in Phase 3 clinical development, we
are the most advanced allogeneic T-cell immunotherapy company and intend to rapidly deliver off-the-shelf treatments to patients with high unmet medical need. Our platform
leverages the unique biology of EBV T cells and has the capability to treat a wide range of EBV-driven diseases or other serious diseases through incorporation of engineered
chimeric antigen receptors (CARs) or T-cell receptors (TCRs). Atara is applying this one platform, that does not require TCR or HLA gene editing, to create a robust pipeline
of product candidates, all in the preclinical or investigational stage. Our strategic priorities are:

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Tab-cel®: Atara’s most advanced T-cell immunotherapy, tab-cel® (tabelecleucel), is partnered with Pierre Fabre Medicament (Pierre Fabre) for
commercialization in Europe and select emerging markets and is currently in Phase 3 development for patients with EBV-driven post-transplant
lymphoproliferative disease (EBV+ PTLD) who have failed rituximab or rituximab plus chemotherapy, as well as other EBV-driven diseases;

ATA188: T-cell immunotherapy targeting EBV antigens believed to be important for the potential treatment of primary and secondary progressive multiple
sclerosis;

CAR T Programs:

o

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o

ATA2271: Autologous CAR T immunotherapy, currently in clinical development, targeting solid tumors expressing the tumor antigen
mesothelin, which is partnered with Bayer AG (Bayer);

ATA3271: Allogeneic CAR T therapy, currently in preclinical development, targeting mesothelin, which is partnered with Bayer; and

ATA3219: Allogeneic CAR T targeting CD19, currently in preclinical development, and being developed as a potential best-in-class product,
based on a next generation 1XX co-stimulatory domain and the innate advantages of EBV T cells as the foundation for an allogeneic CAR T
platform.

Our T-cell immunotherapy platform includes the capability to progress both allogeneic and autologous programs and is potentially applicable to a broad array of targets

and diseases. Our off-the-shelf, allogeneic T-cell platform allows for rapid delivery of a T-cell immunotherapy product manufactured in advance of patient need and stored in
inventory, with each manufactured lot of cells providing therapy for numerous potential patients. This differs from autologous treatments, in which each patient’s own cells
must be extracted, genetically modified outside the body and then delivered back to the patient, requiring a complex logistics network. We currently have on hand sufficient tab-
cel® drug product inventory to supply commercial demand, if approved and subject to the specifications set forth in such approval, for at least 12 months. For our allogeneic
programs, we select the appropriate set of cells for use based on a patient’s unique immune profile. In addition, our manufacturing facility has the flexibility to manufacture
multiple T-cell and CAR T immunotherapies while integrating research and process science functions to enable increased collaboration for rapid product development. We are
currently in the process of completing our facility’s commercial production qualification activities for tab-cel® while building inventory according to our commercial product
supply strategy.

In October 2021, we entered into the Commercialization Agreement with Pierre Fabre (Pierre Fabre Commercialization Agreement), pursuant to which we granted to
Pierre Fabre an exclusive, field-limited license to commercialize and distribute tab-cel® in Europe and select emerging markets in the Middle East, Africa, Eastern Europe and
Central Asia following regulatory approval. We will retain full rights to tab-cel® in other major markets, including North America, Asia Pacific and Latin America. Under the
terms of the Pierre Fabre Commercialization Agreement, we are currently negotiating a Manufacturing and Supply Agreement as well as a number of ancillary agreements to
further advance our collaboration with Pierre Fabre.

In December 2020, we entered into a Research, Development and License Agreement with Bayer (the Bayer License Agreement) pursuant to which we granted to Bayer

an exclusive, field-limited license under the applicable patents and know-how owned or controlled by us and our affiliates covering or related to ATA2271 and ATA3271. In
March 2021, as contemplated by the Bayer License Agreement, we entered into (i) a Manufacturing and Supply Agreement (Bayer Manufacturing Agreement); (ii) a
Pharmacovigilance Agreement; (iii) a Quality Agreement; and (iv) a Technology Transfer Agreement, in each case, with Bayer, to further advance our collaboration with
Bayer. See section ‘Terms of Certain License and Collaboration Agreements’ below for additional details.

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We have also entered into research collaborations with leading academic institutions such as Memorial Sloan Kettering Cancer Center (MSK), the Council of the
Queensland Institute of Medical Research (QIMR Berghofer) and H. Lee Moffitt Cancer Center and Research Institute (Moffitt) pursuant to which we acquired rights to novel
and proprietary technologies and programs.

Pipeline

Our pipeline is summarized below:

These investigational agents are not approved by any regulatory agencies. Efficacy and safety have not been established.

EBV+ PTLD: EBV-Associated Post-Transplant Lymphoproliferative Disease; RR: rituximab relapsed/refractory; HCT: allogeneic hematopoietic cell transplant; SOT: solid organ
transplant.

We have entered into an agreement with Pierre Fabre to commercialize Tab-cel ® for EBV+ cancers in Europe, Middle East, Africa, and other select emerging markets.

Other programs: ATA2431 (B-cell malignancies), and EBV vaccine

(1)

(2)

(3)

Phase 2 multi-cohort study, with possible indications including EBV+ PTLD with CNS involvement, EBV+ PID/AID LPD, EBV+ LMS and other potential EBV-
associated diseases.

Phase 1b/2 study in combination with anti-PD-1 therapy, KEYTRUDA® (pembrolizumab), in patients with platinum-resistant or recurrent EBV-associated NPC.

Targeted antigen recognition technology; Phase 2 Randomized Controlled Trial.

(4) Mesothelin is expressed at high levels on the surface of cells in aggressive solid tumors including mesothelioma, triple-negative breast cancer, esophageal cancer, pancreatic

cancer and non-small cell lung cancer.

(5) Our CAR T collaboration with MSK will focus on development of a next-generation, mesothelin-targeted CAR T using novel 1XX CAR signaling and PD-1 dominant

negative receptor (DNR) checkpoint inhibition technologies.

(6) Worldwide license agreement and research, development and manufacturing collaboration with Bayer to develop our allogeneic off-the-shelf mesothelin CAR T program

(ATA3271) and autologous program (ATA2271).

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Tab-cel®

EBV+ PTLD

Since its discovery as the first human oncovirus, EBV has been implicated in the development of a wide range of diseases, including lymphomas and other cancers.
EBV is widespread in human populations and persists as a lifelong, asymptomatic infection. In healthy individuals, a small percentage of T cells are devoted to keeping EBV in
check. In contrast, immunocompromised patients, such as those undergoing hematopoietic cell transplants (HCT) or solid organ transplants (SOT) have a reduced ability to
control EBV. Left without appropriate immune surveillance, EBV-transformed cells can, in some patients, proliferate and cause an aggressive, life-threatening cancer called
EBV+ PTLD. Nearly all cases of PTLD that occur following HCT are EBV positive while approximately 60% of PTLD cases that occur following SOT are EBV positive.

Historical studies suggest a high unmet medical need for improved therapies in patients with EBV+ PTLD who have failed rituximab or rituximab plus chemotherapy,

with approximately 40% to 60% of patients either not responding to or progressing following this first line of therapy. Expected median overall survival in patients with EBV+
PTLD following HCT who have failed rituximab-based first line therapy is approximately 1.7 months, and for patients with EBV+ PTLD following SOT who have failed
rituximab-based first line therapy, the median overall survival is approximately 3.3 months. The use of chemotherapy in patients with EBV+ PTLD who have failed rituximab
is frequently associated with significant rates of treatment-related mortality due to the frailty of the patients and severe toxicities associated with chemotherapy. Based on our
market research, we estimate there were several hundred EBV+ PTLD patients who failed rituximab or rituximab plus chemotherapy in the U.S. in 2019.

Tab-cel® for EBV+ PTLD

In June 2015, we licensed certain patent rights, know-how and a library of T cells and cell lines specific to EBV from MSK under an exclusive license agreement. In

accordance with the license agreement, we agreed to use commercially reasonable efforts to commercialize the licensed products and to make milestone payments with respect
to the licensed programs and to make royalty payments to MSK to the extent product candidates arising from the collaboration are commercialized. Our most advanced product
candidate, tab-cel®, is part of this MSK collaboration and targets EBV.

Tab-cel® is an allogeneic EBV-specific T-cell immunotherapy that is currently in Phase 3 development for the treatment of patients with EBV+ PTLD who have failed

rituximab or rituximab plus chemotherapy. Tab-cel® is also under development for other EBV+ diseases with significant unmet medical need through a Phase 2 multi-cohort
study that was initiated in the third quarter of 2020.

Tab-cel® has received Breakthrough Therapy Designation (BTD) from the U.S. Food and Drug Administration (FDA) for the treatment of patients with EBV+

PTLD after HCT who have failed rituximab, PRIority MEdicines (PRIME) designation from the European Medicines Agency (EMA) for the same indication, and orphan
designation in the U.S. and European Union (EU) for the treatment of patients with EBV+ PTLD following HCT or SOT.

In clinical studies conducted at MSK that have enrolled patients with EBV+ PTLD following HCT and SOT, efficacy following treatment with tab-cel® monotherapy
compared favorably with historical data in these patient populations. Patients with EBV+ PTLD after HCT who have failed rituximab and were treated with tab-cel® had two-
year overall survival of approximately 83% in two separate clinical studies. In the setting of EBV+ PTLD after SOT in patients who have failed rituximab, similar results were
observed, with two-year overall survival of approximately 86% in tab-cel®-treated patients. A response rate of greater than or equal to 50% was observed in HCT and SOT
patients in these studies.

In December 2017, we initiated two Phase 3 studies for tab-cel® intended to support approval in two separate indications, the treatment of EBV+ PTLD following HCT

(which was referred to as the MATCH study) and SOT in patients who have failed rituximab (which was referred to as the ALLELE study). In 2019, after discussion and
alignment with regulators, we combined MATCH and ALLELE into a single study (which we now refer to as the ALLELE study) that now consists of an HCT cohort for EBV+
PTLD patients who have failed rituximab, and a single SOT cohort for EBV+ PTLD patients who have failed prior treatment with rituximab with or without chemotherapy.
Additionally, we expanded the ALLELE study geographically to include clinical sites in Europe and Canada.

In the third quarter of 2020, we completed an interim analysis for the ALLELE study. Data from the interim analysis showed a 50 percent objective response rate
(ORR) to tab-cel® with independent oncologic and radiographic assessment (IORA) in patients with relapsed-refractory EBV+ PTLD following HCT or SOT, that had reached
at least six months follow-up after the ORR assessment. This ORR is consistent with previously published investigator assessed data. The tab-cel® safety profile is also
consistent with previously published data, with no new safety signals.

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In October 2021, we entered into the Pierre Fabre Commercialization Agreement, pursuant to which we granted to Pierre Fabre an exclusive, field-limited license to
commercialize and distribute tab-cel® in Europe and select emerging markets in the Middle East, Africa, Eastern Europe and Central Asia following regulatory approval. We
will retain full rights to tab-cel® in other major markets, including North America, Asia Pacific and Latin America. See section ‘Terms of Certain License and Collaboration
Agreements’ below for additional details.

In November 2021, we submitted, and the EMA fully validated, an EU marketing authorization application (MAA) for tab-cel® in patients with EBV+ PTLD. Under

the accelerated assessment granted by the EMA, review of the MAA is progressing as planned following the EMA day 80 critical assessment report and we anticipate a decision
with respect to potential approval of the MAA in the fourth quarter of 2022. We are working with Pierre Fabre to prepare for the potential approval and commercialization of
tab-cel® in Europe.

In December 2021, we presented new analysis from the ALLELE study at an oral session at the 63rd American Society of Hematology (ASH) Annual Meeting and

Exposition. Top-line data with additional patients and extended follow up confirm a strong ORR in line with prior results, demonstrate durability of response, and supported the
MAA submission. There were no new safety signals, consistent with previously published data. We also presented additional data on tab-cel® through several abstracts,
including a second oral presentation on long term overall survival from Phase 2 and multi-center EAP studies.

We have performed extensive studies demonstrating analytical comparability between the tab-cel® manufacturing process versions used for the pivotal ALLELE study

and that intended for commercialization.  Comprehensive comparability analyses included all 74 available product lots manufactured by us and covered 21 key attributes for
potency, purity and alloreactivity. We believe analytic comparability between tab-cel® process versions has been demonstrated based on well-established statistical
methodology and application of International Council for Harmonization (ICH) guidelines and is further supported by significant and consistent clinical experience. These
comparability data analyses were submitted to the EMA through our MAA filing.

In connection with a potential BLA submission for tab-cel® in the United States, we have been in discussions with the FDA on the content of chemistry, manufacturing

and controls (CMC) module 3, including the assessment of comparability between the product used in the pivotal ALLELE study and that intended for commercialization.

In late February 2022, we held a Type B CMC meeting with the FDA to discuss and potentially align on comparability between commercial and pivotal clinical trial

process versions.  Preliminary meeting responses and discussion did not result in alignment on comparability and the FDA has initially recommended we conduct a clinical
study with commercial product as FDA does not agree that comparability has been demonstrated between product used in the pivotal ALLELE study and the intended
commercial product.

We have responded with additional questions to clarify the FDA’s view and proposed several alternative approaches to progress to a BLA submission. We expect
additional interactions with the FDA, including receipt of final Type B CMC meeting minutes.  Based on the preliminary feedback received from the FDA, we no longer expect
to file a BLA in the second quarter of 2022.

We continue to adapt our investment in pre-commercial activities and are continuing our commercial readiness activities based on the progress and timing of potential

approval and commercialization of tab-cel® in the U.S.

Tab-cel® Multi-Cohort Study

We continue to pursue development of tab-cel® in additional patient populations, with a primary focus on immunodeficiency-associated lymphoproliferative diseases

(IA-LPDs), given the commonality of their EBV-driven mechanism of disease in immunocompromised patients, high unmet medical need and positive clinical data to date with
tab-cel®. In patients where previous treatments have failed, the objective response rates, including complete response, were 33.3% (three out of nine patients) in AID-LPD and
37.5% (three out of eight patients) in PID-LPD groups. Tab-cel® was generally well-tolerated with a favorable safety profile consistent with previously published clinical
studies. These clinical data demonstrated that tab-cel® was well-tolerated and showed encouraging clinical activity in this patient population, with objective response rates
ranging from 50% (two out of four patients) to 80% (four out of five patients). The overall survival (OS) rate at one year in patients with EBV viremia treated in the EAP-201
study was 100 percent for a median follow-up of 14.6 months (min 12.2, max 17.8).

In the third quarter of 2020, we initiated a Phase 2 multi-cohort study and are actively opening sites and enrolling in six patient populations, including four within IA-

LPDs and two in other EBV-driven diseases, in both the U.S. and EU. Data from this study is expected in 2023.

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Tab-cel® for NPC

Nasopharyngeal carcinoma (NPC) is a type of head and neck cancer that is primarily associated with EBV. Standard treatment for NPC typically includes radiation

therapy, platinum-based chemotherapy or a combination of both. Surgical intervention is only rarely employed and is usually only utilized in select early-stage cases. There are
no approved therapeutic agents available to treat relapsed/refractory NPC, although there are multiple agents in development for this patient population.

Our Phase 1b study, which was initiated in 2018, achieved its safety endpoints and stable disease in some patients. Due to the evolving treatment landscape of EBV-

driven nasopharyngeal carcinoma (NPC), we are not actively conducting any development activities while we reassess our approach and the development and regulatory
pathways for patients with platinum resistant or recurrent EBV-drive NPC.

ATA188

Multiple Sclerosis

We are also developing ATA188, an allogeneic T-cell immunotherapy targeting EBV antigens believed to be important for the potential treatment of multiple sclerosis
(MS). MS is a chronic autoimmune disorder of the central nervous system (CNS) that disrupts the myelination and normal functioning of the brain, optic nerves and spinal cord
through inflammation and tissue loss. The evolution of MS results in an increasing loss of both physical and cognitive (e.g., memory) function. This has a substantial negative
impact on the approximately 2.3 million patients worldwide diagnosed and living with MS, with approximately one million of those patients having a progressive form of MS.

There are two categories of MS: progressive MS (PMS) and relapsing-remitting MS (RRMS). RRMS is a form of MS that is characterized by episodes of new or
worsening signs or symptoms (relapses) followed by periods of recovery and quiescence during which the disease does not progress. PMS is a severe form of MS that is
characterized by persistent progression and worsening of MS symptoms and physical disability over time for which there are few therapeutic options. There are two types of
PMS: primary progressive MS (PPMS) and secondary progressive MS (SPMS). PPMS occurs when the patient has a disease course characterized by steady and progressive
worsening after disease onset. SPMS initially begins as RRMS, but once patients have continuous progression of their disease, they have developed SPMS.

Scientific and clinical findings support a potential biologic connection between EBV and MS. EBV is present in nearly all patients with MS. The MS disease course has
been shown to correlate with measures of EBV activity, and with exhaustion of endogenous EBV-specific T cell populations. In addition, in separate studies, clear differences in
location and frequency of EBV-infected B cells and plasma cells were evident between the brains of subjects without MS and the brains of MS patients, where EBV-infected B
cells and plasma cells were in close proximity to areas of active demyelination. Further data suggest that EBV-positive B cells and plasma cells in the CNS have the potential to
catalyze an autoimmune response, resulting in the typical MS pathophysiology. In patients with MS, their T cells may be unable to control EBV-positive B cells and plasma
cells so that B cells and plasma cells could then accumulate in the brain, function as antigen-presenting cells and generate antibodies that attack and destroy myelin, the
protective layer that insulates nerves in the brain and spinal cord. This loss of myelin ultimately leads to MS symptoms. The role of B cells in MS is supported by the approval
by the FDA of ocrelizumab for PPMS, which broadly targets B cells (and not plasma cells) outside of the CNS through their expression of a cell surface marker known as
CD20.

Based on our analysis of industry data and assumed increases in treatment rates and market share for a best-in-class treatment, we estimate that the potential annual U.S.

market opportunity in PMS could be at least $3.5 billion by 2025.

ATA188 for MS

We licensed rights to certain know-how and technology from QIMR Berghofer that uses targeted antigen recognition to create off-the-shelf T-cell immunotherapy
product candidates applicable to a variety of diseases, including autoimmune conditions such as MS. Our license agreement with QIMR Berghofer requires that we make various
milestone and royalty payments to QIMR Berghofer based on the sales of products arising from this collaboration, if any. We are also working with QIMR Berghofer on the
development of EBV-targeted and other virally targeted T cells. Through this technology, we are expanding the role of T-cell-based immunotherapy beyond oncology and viral
infections to autoimmune diseases.

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Our T-cell immunotherapy product candidate utilizing this technology, ATA188, is an off-the-shelf EBV-specific T-cell preparation that utilizes an MS-specific

targeted antigen recognition technology that enables the T cells we administer to selectively identify cells expressing the EBV antigens that we believe are important for the
potential treatment of MS. ATA188 is designed to selectively target only those cells which are EBV-positive while sparing those that are not. Recent studies published in
Science and Nature provide new epidemiological data suggesting that EBV is the leading cause of MS, and mechanistic data suggesting EBV infection can initiate and
propagate the autoimmune attack on the brain in MS. We believe that eliminating only EBV-positive B cells and plasma cells has the potential to benefit some patients with
PMS and SPMS.

In the fourth quarter of 2017, we initiated an open label, single arm, multi-center, multi-national Phase 1 study with allogeneic ATA188 for patients with PMS. The
primary objective of this Phase 1 study is to assess the safety of ATA188 in patients followed for at least one year after the first dose. Key secondary endpoints in the study
include measures of clinical improvement, using recognized scales for MS symptoms, function and disability including Expanded Disability Status Scale (EDSS), Fatigue
Severity Score, MS Impact Scale-29 (physical), Timed 25-Foot Walk (T25FW), 9-Hole Peg Test, 12-Item MS Walking Scale (MSWS-12) and Visual Acuity.

Enrollment for the fourth and final dose escalation cohort in the Phase 1a portion of the study was completed in the third quarter of 2019 and we presented updated

efficacy and safety results from this study at the MSVirtual2020: 8th Joint ACTRIMS-ECTRIMS Meeting in September 2020. The data demonstrated that ATA188 was well-
tolerated across all four dose cohorts, with no dose-limiting toxicities and no fatal adverse events. Additionally, patients who demonstrated sustained disability improvement
(SDI) at any timepoint maintained improvement at all future timepoints, and higher proportion of patients showed SDI with increasing dose (42% in cohorts 3 and 4 (higher
doses) versus 17% in cohorts 1 and 2 (lower doses)). SDI is defined as clinically significant improvement in EDSS or T25FW observed at two consecutive time points. ATA188
treatment showed no clinically meaningful effect on cytokine levels and no dose-related safety trends were identified. Rhinorrhea (runny nose) was the only treatment-related
event that occurred in more than one subject. No dose-limiting toxicities and no fatal adverse events have been reported. The safety profile has remained consistent with
previously reported data. We also presented preclinical translation data at ACTRIMS-ECTRIMS that further support the proposed mechanism of action of ATA188 targeting
EBV-infected B cells. These combined analyses of T cells comprising ATA188 are consistent with its proposed mechanism of targeting EBV-infected B cells by recognizing
MS-relevant EBV antigens on these cells via defined TCRs. While these data will need to be confirmed in a double-blind, placebo-controlled, randomized study, they indicate
the potential for the first treatment option in PMS to halt or reverse the progression of disease. We believe these results align with the body of evidence supporting the important
role of EBV-infected B cells in the chronic autoimmune pathology of MS.

We are currently progressing an open-label extension (OLE) of the Phase 1 study of ATA188 for patients with primary and secondary PMS. We presented long-term

two-year clinical data from the OLE and translation data from the Phase 1 study in October 2021 at the 37th Congress of the European Committee for Treatment and Research
in Multiple Sclerosis (ECTRIMS). Based on the clinical data, most patients either demonstrated sustained disability improvement or stable disease. The presentation also
featured new imaging biomarker data considered to reflect the state of myelination in the central nervous system, known as magnetization transfer ratio (MTR). MTR may
provide important insights into the mechanism of EDSS improvement in our clinical assessment of ATA188.   We also presented encore data at the 29th Annual Meeting of the
European Charcot Foundation in November 2021, including an overview of the methodology planned to determine the potential pharmacodynamic effect of ATA188, by
quantifying a decrease of EBV infected cells following treatment with ATA188.

In June 2020, we enrolled the first patient in our Phase 2, randomized, double-blind, placebo-controlled dose-expansion trial (EMBOLD) to evaluate the efficacy and

safety of ATA188 in patients with PMS and we continue to enroll patients in this study. Based on the data from the Phase 1a portion of the study, we selected the cohort 4 dose
for enrollment in the Phase 2 EMBOLD study. In addition to measuring change in disability measures compared to baseline, especially SDI over time, the study also includes
multiple measures of patients’ function as well as various biomarkers.

In January 2021, we discussed updates to the design of the EMBOLD study with the FDA and gained alignment on several points, as well as potential registrational

studies: (i) a disability improvement endpoint is appropriate, with the FDA articulating a preference for EDSS improvement; (ii) the criteria used to enroll the study population
of SPMS and PPMS are appropriate; and (iii) the Phase 2 trial should run for at least 12 months, and a properly conducted interim analysis is appropriate. We also submitted a
protocol amendment to the FDA, increasing the number of patients to 80, changing the primary end point of the study to EDSS disability improvement and maintaining the
biological and functional endpoints.

We submitted a request for fast track designation for ATA188 for treatment of PPMS and SPMS, and in December 2021 the FDA granted fast track designation to

ATA188 for treatment of PPMS and SPMS.

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We continue to advance enrollment in the EMBOLD study and expect to conduct a planned formal interim analysis of the EMBOLD study in the second quarter of 2022
to assess efficacy, safety and biomarker data to inform adjustments to sample size, if needed, and to confirm our development strategy moving forward. Following completion of
the interim analysis, we plan to discuss potential development pathways for ATA188 with the FDA and communicate our decision on next steps for the program, including
rationale, while maintaining the integrity of the study. We expect to complete target enrollment in this study shortly after completion of the interim analysis.

CAR T Programs

Our current CAR T pipeline is as follows:

DNR: Dominant Negative Receptor

(1) Worldwide license agreement and research, development and manufacturing collaboration with Bayer to develop Atara’s allogeneic off-the-shelf mesothelin CAR T program

(ATA3271) and autologous program (ATA2271)

(2) Mesothelin is expressed at high levels on the surface of cells in aggressive solid tumors including mesothelioma, triple-negative breast cancer, esophageal cancer, pancreatic

cancer and non-small cell lung cancer

ATA2271/ATA3271

Our next-generation CAR T immunotherapy programs include autologous ATA2271 and allogeneic ATA3271 targeting mesothelin, which is a tumor antigen expressed
on a number of solid tumors including mesothelioma, ovarian cancer, pancreatic cancer, non-small cell lung cancer and other tumors over-expressing mesothelin. Both programs
were licensed to Bayer in December 2020, pursuant to an exclusive, field-limited license (the Bayer License Agreement). See section ‘Terms of Certain License and
Collaboration Agreements’ below for additional details.

In 2018, we entered into several agreements to expand our collaboration with MSK to the development of CAR T immunotherapies, with a license in May 2018 related

to multiple collaboration targets and a license in December 2018 related to our next-generation CAR T program targeting mesothelin. Under these CAR T agreements, we
agreed to use commercially reasonable efforts to develop, obtain regulatory approval and, if approved, commercialize certain collaboration targets and to make certain
milestone and royalty payments.

ATA2271 is designed to improve efficacy persistence, and durability of response versus CD28/CD3z-based CARs by using a novel 1XX CAR co-stimulatory signaling

domain and cell intrinsic checkpoint inhibition technology with a PD-1 dominant negative receptor (DNR). Data from investigational new drug application (IND) enabling
studies for ATA2271 were presented at the American Association for Cancer Research (AACR) Virtual Meeting II in June 2020. These data support the first application of the
combination of 1XX co-stimulatory domain and cell intrinsic checkpoint inhibition technology with a PD-1 DNR that are associated with less cell exhaustion, improvements in
functional persistence, serial cell killing and in vivo efficacy, which was maintained through multiple tumor re-challenges when compared with first-generation CD28/CD3z-
based mesothelin CAR. The FDA accepted the IND application submitted by our collaborators at MSK in August 2020, and in September 2020, MSK initiated an open-label,
single-arm Phase 1 clinical study of ATA2271 for patients with advanced mesothelioma. The first preclinical, clinical and translational data from the lowest dose cohorts of this
study, demonstrating early safety and persistence of ATA2271, was presented during a mini oral

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session at the European Society for Medical Oncology (ESMO) Immuno-Oncology Congress in December 2021. MSK has enrolled and dosed the third cohort of this study. In
February 2022, MSK notified the FDA of a fatal serious adverse event associated with a patient treated in the third, higher dose cohort in this study. MSK has voluntarily paused
enrollment of new patients in this study on a temporary basis while additional information regarding this case is gathered and reviewed. The FDA notified MSK of its agreement
with MSK’s decision. Subject to the outcome of this review and resumption of enrollment of new patients in this study, we expect to provide a data update from this Phase 1
study in 2022.

We are also developing and continue to advance the IND-enabling studies for ATA3271, an off-the-shelf, allogeneic CAR T therapy targeting mesothelin using a PD-1

DNR and 1XX CAR co-stimulatory signaling domain through our EBV T-cell platform, and we expect our partner Bayer to file the IND in the fourth quarter of 2022. We do
not believe the temporary pause in the ATA2271 study enrollment impacts the IND-enabling work to advance ATA3271, a separate, off-the-shelf, allogeneic CAR T therapy.
Preclinical data for ATA3271 demonstrates, we observed anti-tumor activity that we believe indicated functional persistence and significant survival benefit, and we found no
evidence of allocytotoxicity in vivo, suggesting that allogeneic MSLN-CAR-engineered EBV T cells are a promising approach for the treatment of MSLN-positive cancers.
These data were presented at the Society for Immunotherapy of Cancer (SITC) 35th Annual Meeting in November 2020. In November 2021, we presented additional preclinical
data for ATA3271 at the SITC 36th Annual Meeting.

ATA3219

We are also developing ATA3219, an off-the-shelf, allogeneic CD19 CAR T immunotherapy targeting B-cell malignancies as a potential best-in-class therapy without

the need for TCR gene editing, using our next-generation 1XX CAR co-stimulatory domain and EBV T-cell platform. While other approaches use gene editing to address
alloreactivity and potential graft-vs-host disease (GVHD), our EBV T-cell platform does not require TCR gene editing and leverages partial matching for the EBV T-cell and
the patient HLA genotype, which has not shown any signs of product-associated GVHD in patients. Data from preclinical studies for ATA3219 suggest enhanced functional
persistence, polyfunctional phenotype and efficient targeting of CD19-expressing tumor cells both in vitro and in vivo with a manufacturing process that focuses on T cell
stemness.

Based on academic data from a clinical study, an EBV T-cell platform has the potential to generate off-the-shelf, allogeneic CAR T immunotherapies with high

response rates, durable responses and low risk of toxicity that can be rapidly delivered to patients.

We continue to make progress on IND-enabling studies and plan to submit an IND for ATA3219 for patients with B-cell malignancies in the fourth quarter of 2022.

Additional Programs and Platform Expansion Activities

In addition to the prioritized programs described above, we have a number of preclinical programs. We are collaborating with Moffitt to develop ATA2431, a multi-
targeted CAR T immunotherapy targeting B-cell malignancies. We are also collaborating with QIMR Berghofer to develop a potential next generation EBV vaccine which is
differentiated from earlier EBV vaccine efforts that solely focused on B cell responses to EBV. We have also discontinued some preclinical programs and returned them to our
collaborators. For example, we returned ATA2431, an acute myeloid leukemia (AML) program, to Moffitt in August 2021 and returned the ATA368 program for patients with
human papillomavirus (HPV) associated cancers to QIMR Berghofer in December 2021.

We believe our platform will have utility beyond the current set of targets to which it has been directed. We continue to evaluate additional product candidates,
including those derived from collaborations with our partners. We also continue to evaluate opportunities to license or acquire additional product candidates or technologies to
enhance our existing platform.

Competition

The biotechnology and pharmaceutical industries are characterized by rapidly advancing technologies, intense competition and a strong emphasis on proprietary

products. We face competition from numerous pharmaceutical and biotechnology enterprises, as well as from academic institutions, government agencies and private and
public research institutions for our current product candidates. Some of these competitors or potential competitors have significantly greater established presences in the market,
financial resources and technical expertise than we do. Our commercial opportunities will be reduced or eliminated if our competitors develop and commercialize products that
are safer, more effective, have fewer side effects or are less expensive than any products that we may develop.

12

 
Should any of our T-cell product candidates be approved for use, we will face substantial competition. In addition to the current standard of care for patients,

commercial and academic clinical studies are being pursued by a number of parties in the field of immunotherapy. Early results from these studies have fueled continued interest
in T-cell immunotherapy. In addition, if approved, our T-cell programs would compete with currently marketed drugs and therapies used for treatment of the indications we are
addressing, and potentially with product candidates currently in development for the same indications.

EBV+ PTLD

There are currently no FDA- or EMA-approved products for the treatment of EBV+ PTLD. However, some marketed products and therapies are used off-label in the
treatment of EBV+ PTLD, such as rituximab and combination chemotherapy regimens. In addition, a number of companies and academic institutions are developing product
candidates for EBV+ PTLD and other EBV-driven diseases including: Viracta Therapeutics, Inc., which is conducting a pivotal, Phase 2 clinical study for nanatinostat
(formerly named tractinostat, or VRx-3996) in combination with antiviral drug valganciclovir in relapsed/refractory EBV+ lymphomas; AlloVir (formerly known as ViraCyte),
which has completed a Phase 2 clinical study for posoleucel (formerly named Viralym-M, (ALVR105)), an allogeneic, multi-virus T-cell product that targets six viruses in
allogeneic HSCT recipients with ≥1 treatment-refractory infection, including EBV, and is conducting a pivotal study for Virus-Associated Hemorrhagic-Cystitis, as well as a
Phase 2 proof of concept trial for the prevention of BKV, CMV, AdV, EBV, HHV06 and JCV in post-allogeneic HSCT patients; and Tessa Therapeutics Pte Ltd., is conducting
a Phase 12 clinical study of its autologous CD30 CART in CD30+ NHL and funding a Phase 1, investigator-sponsored study at Baylor College of Medicine, for its allogeneic
CD30-CAR EBVST product candidate.

Multiple Sclerosis

Competition in the MS market is high with at least 20 therapies, including four generics or bioequivalents, approved in the U.S. and EU for the treatment of various
forms of MS, including clinically isolated syndrome, relapsing-remitting MS (RRMS), secondary progressive MS (SPMS) and primary progressive MS (PPMS). There are
many competitors in the MS market, including major multi-national fully-integrated pharmaceutical companies and established biotechnology companies. Most recently,
Ponvory (S1P modulator), marketed by Johnson & Johnson, and Kesimpta® (anti-CD20 monoclonal antibody), marketed by Novartis, were approved in the U.S. and/or EU for
the treatment of relapsing forms of MS.

There are numerous development candidates in Phase 3 studies for both relapsing and/or progressive forms of MS and additional novel agents could be approved in

either or both indications in the future including TG Therapeutics’ anti-CD20 monoclonal antibody ublituximab (estimated PDUFA 09/2022), Merck KGaA’s Bruton’s tyrosine
kinase (BTK) inhibitor, evobrutinib, Roche’s BTK inhibitor, fenebrutinib, Sanofi’s BTK inhibitor, tolebrutinib and AB Science’s tyrosine kinase inhibitor, masitinib.
Medicinova is planning to initiate a Phase 3 study of its PDE inhibitor, ibudilast (MN166) in non-active SPMS.

CAR T Program

There are currently five autologous CAR T therapies approved in the U.S. and/or EU: Novartis’ Kymriah® (tisagenlecleucel), Gilead/Kite’s Yescarta® (axicabtagene

ciloleucel) and TecartusTM (brexucabtagene autoleucel) and Bristol-Myers Squibb’s Breyanzi® (lisocabtagene maraleucel) and Abecma (idecabtagene vicleucel) with bluebird
bio. There are many CAR-mediated cell therapies in development, and, although the majority are autologous, they include allogeneic and off-the-shelf cell therapies. There are
multiple allogeneic CAR platforms being developed with differences in approaches to minimize instances of donor cells recognizing the patient’s body as foreign or rejection of
the donor cells by the patient’s body. These approaches include the use of gene-editing to remove or inhibit the TCR and the use of cell types without a TCR. The majority of
clinical stage allogeneic CAR programs utilize alpha beta T cells as the cell type and gene editing of the T-cell receptor and HLA as the preferred technology approach,
however, other strategies are also in development. It is possible that some of these other approaches will have more favorable characteristics than the approach we utilize, which
may result in them being favored by potential partners or customers over our products. Depending on the diseases that we target in the future, we may face competition from
both autologous and allogeneic CAR therapies and other modalities (e.g., small molecules, antibodies) in the indication of interest.

Terms of Certain License and Collaboration Agreements

Out-licensing

Bayer License and Collaboration Agreements

In December 2020, we entered into the Bayer License Agreement, pursuant to which we granted to Bayer an exclusive, field-limited license under the applicable patents

and know-how owned or controlled by us and our affiliates covering or related to ATA2271 and ATA3271 (the Licensed Products), in each case, targeting mesothelin.

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Under the terms of the Bayer License Agreement, we will be responsible at our cost for all mutually agreed preclinical and clinical activities for ATA2271 through the
first in human Phase 1 clinical study in collaboration with MSK, following which Bayer will be responsible for the further development of ATA2271 at its cost. Bayer will be
responsible for the development of ATA3271, except for certain mutually agreed preclinical, translational, manufacturing and supply chain activities to be performed by us
relating to ATA3271, in each case at Bayer’s cost. Bayer will also be solely responsible for commercializing the Licensed Products at its cost.

In December 2020, we received an upfront cash payment of $45.0 million from Bayer for the exclusive license grant, and an additional $15.0 million upfront

reimbursement payment for certain research and process development activities to be performed by us. We are also entitled to receive (i) up to $5.0 million for additional,
specified translational activities under the Bayer License Agreement and (ii) an aggregate of up to $610.0 million in milestone payments upon achieving certain development,
regulatory and commercial milestones relating to the Licensed Products. In addition, we are eligible to receive from Bayer tiered royalties at percentages up to low double digits
on worldwide net product sales of the Licensed Products on a country-by-country and product-by-product basis until the later of 12 years after the first commercial sale in such
country or the expiration of specified patent rights in such country, subject to certain reductions and aggregate minimum floors. We also granted Bayer a time limited, non-
exclusive right to negotiate a license to additional Atara CAR-T product candidates if we decide to pursue an out-license of such CAR-T product candidates.

In March 2021, as contemplated under the Bayer License Agreement, we entered into (i) a Manufacturing and Supply Agreement (Bayer Manufacturing Agreement);

(ii) a Pharmacovigilance Agreement; (iii) a Quality Agreement; and (iv) a Technology Transfer Agreement (Bayer Tech Transfer Agreement), to further advance our
collaboration.

The Bayer Tech Transfer Agreement defines the transfer to Bayer of the ATA3271 manufacturing process being developed as part of the CMC services in the Bayer

License Agreement. Upon entering into this agreement, we invoiced Bayer 20 percent of the total fee of $15.3 million under the Bayer Tech Transfer Agreement, or $3.1
million, which we received in the second quarter of 2021 and invoiced 40 percent of the total fee, or $6.1 million, in January 2022. The remainder of the fee will be billed as
follows: (i) 20 percent in January 2023 and (ii) 20 percent upon the technology transfer completion.

The Bayer Manufacturing Agreement defines the terms for the manufacture of Phase 1 and 2 allogeneic mesothelin-directed CAR T-cell therapies for Bayer to use in
clinical trials at a price based on our costs plus a reasonable margin, which is consistent with our standalone selling price. Under the Bayer Manufacturing Agreement, we will
also provide storage and distribution services to Bayer at a price that is consistent with our standalone selling price for these services.

Upon entering into the Bayer Manufacturing Agreement, Bayer submitted, and we approved, a binding purchase order for manufacturing services and storage services.

Any fees for the manufacturing services will be invoiced as follows: (i) 50 percent upon written acceptance by us of the binding purchase order, and (ii) the remainder upon
delivery of the certification of analysis of such lots to Bayer. Storage and distribution services are billed monthly as those services are provided to Bayer.

In March 2021, we invoiced Bayer 50 percent of the total estimated supply price of $13.1 million for manufacturing services under the initial purchase order for the
supply of six lots, or $6.6 million, which we received in the second quarter of 2021. The remainder of the supply price will be billed upon the release of the lots ordered by
Bayer.

Pierre Fabre Commercialization Agreement

In October 2021, we entered into the Pierre Fabre Commercialization Agreement, pursuant to which, we granted to Pierre Fabre an exclusive, field-limited license to

commercialize and distribute tab-cel® in Europe and select emerging markets in the Middle East, Africa, Eastern Europe and Central Asia (the Territory) following regulatory
approval. Atara will retain full rights to tab-cel® in other major markets, including North America, Asia Pacific and Latin America.

We are responsible at our cost for the conclusion of the ongoing Phase 3 ALLELE clinical study and the Phase 2 multi-cohort clinical study. We will also be responsible

at our cost for certain other activities directed to obtaining regulatory approval for tab-cel® for EBV-positive lymphoproliferative disease pursuant to the terms of the Pierre
Fabre Commercialization Agreement in Europe. Pierre Fabre will be responsible at its cost for obtaining and maintaining all other regulatory approvals and for
commercialization and distribution of tab-cel® in the Territory. We will own any intellectual property rights developed solely by us under the Pierre Fabre Commercialization
Agreement. We are responsible for manufacturing and supplying Pierre Fabre with tab-cel® for commercialization in the Territory at Pierre Fabre’s cost.

In the fourth quarter of 2021, Pierre Fabre has paid us an upfront cash payment of $45.0 million for the exclusive license grant. We are also entitled to receive an
aggregate of up to $318.0 million in milestone payments upon achieving certain regulatory and commercial milestones. In addition, we are eligible to receive significant double-
digit tiered royalties as a percentage of net sales of tab-cel® until the later of 12 years after the first commercial sale in such country, the expiration of specified patent rights, or
the expiration of all regulatory exclusivity for such product on a country-by-country basis.

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In-licensing

MSK License and Collaboration Agreements

In June 2015, we entered into a license agreement with MSK, under which MSK granted us a worldwide, exclusive license to certain patent rights, know-how and a

library of T cells and cell lines, to research, develop, manufacture and commercialize three clinical stage T-cell therapies. We are obligated to make payments to MSK based on
achievement of specified regulatory and sales-related milestones, as well as mid single-digit percentage tiered royalty payments based on future sales of products resulting from
the development of the licensed product candidates, if any. In addition, under certain circumstances, we must make certain minimum annual royalty payments to MSK, which
are creditable against earned royalties owed for the same annual period. We are also obligated to pay a low double-digit percentage of any consideration we receive for
sublicensing the licensed rights. The license agreement expires on a licensed product-by-product and country-by-country basis, on the latest of: (i) expiration of the last licensed
patent rights related to a licensed product, (ii) expiration of any market exclusivity period granted by law with respect to a licensed product, and (iii) a specified number of years
after the first commercial sale of the licensed product in each country. Upon expiration of the license agreement, Atara will retain non-exclusive rights to the licensed products.

In May and December 2018, we licensed additional technology from MSK. We are obligated to make additional milestone payments based on achievement of specified

development, regulatory and sales-related milestones as well as mid-single-digit percentage tiered royalty payments based on future sales of products resulting from the
development of the licensed product candidates, if any.

In March 2021, we amended and restated our license agreement with MSK to: (i) terminate our license to certain rights related to WT1 and cytomegalovirus (“CMV”);

and (ii) license additional know-how rights not otherwise covered by our existing agreements.

QIMR Berghofer License and Collaboration Agreements

In October 2015, we entered into an exclusive license agreement and a research and development collaboration agreement with QIMR Berghofer. Under the terms of the

license agreement, we obtained an exclusive, worldwide license to develop and commercialize allogeneic T-cell therapy programs utilizing technology and know-how
developed by QIMR Berghofer. In September 2016, the exclusive license agreement and research and development collaboration agreement were amended and restated. Under
the amended and restated agreements, we obtained an exclusive and worldwide license to develop and commercialize additional T-cell programs, as well as the option to license
additional technology. We exercised this option in June 2018. We further amended and restated our license agreement and research and development collaboration agreements
with QIMR Berghofer in August 2019 to terminate our license to certain rights related to cytomegalovirus (CMV). In addition, we further amended and restated our license
agreement and research and development collaboration agreements with QIMR Berghofer in August 2020 to terminate our license to certain rights related to BK polyomavirus
and JC polyomavirus. In December 2021, we further amended and restated our license agreement and research and development collaboration agreements with QIMR
Berghofer to terminate our license to certain rights related to HPV associated cancers. We refer to our August 2020 third amended and restated license agreement with QIMR
Berghofer as the QIMR License Agreement and our August 2020 third amended and restated research and development collaboration agreement with QIMR Berghofer as our
QIMR Collaboration Agreement.

The QIMR License Agreement provides for various milestone and low to mid single-digit royalty payments to QIMR Berghofer based on future product sales, if any.
Under the terms of the QIMR Collaboration Agreement, we are required to reimburse the cost of agreed-upon development activities related to programs developed under the
collaboration. The QIMR Collaboration Agreement also provides for various milestone payments to QIMR Berghofer based on the achievement of certain developmental and
regulatory milestones.

Intellectual Property

Our commercial success depends in part on our ability to obtain and maintain proprietary protection for our product candidates, to operate without infringing on the
proprietary rights of others and to prevent others from infringing our proprietary rights. We seek to protect our proprietary position by, among other methods, filing U.S. and
non-U.S. patent applications related to our proprietary technology, inventions and improvements that are important to the development and implementation of our business. We
also rely on trademarks, trade secrets, know-how, continuing technological innovation and potential in-licensing opportunities to develop and maintain our proprietary position.
Some of patents, trademarks, trade secrets, know-how and other intellectual property rights we rely on are owned by us and others are in-licensed from our partners. When we
refer to “our” technologies, inventions, patents, patent applications or other intellectual property rights, we are referring to both the rights that we own or possess as well as
those that we in-license. Additionally, we expect to benefit from a variety of statutory frameworks in the U.S., Europe and other countries that relate to the regulation of
biosimilar molecules and orphan drug status. These statutory frameworks provide certain periods of regulatory exclusivity for qualifying molecules. See “Government
Regulation.”

15

 
Patents

We seek composition-of-matter and/or associated method patents, including method-of-treatment patents, for each of our product candidates in key therapeutic areas.
The U.S. patent system permits the filing of provisional and non-provisional patent applications. A provisional patent application is not examined for patentability by the U.S.
Patent and Trademark Office (USPTO), and automatically expires 12 months after its filing date. As a result, a provisional patent application cannot mature into an issued
patent. Provisional patent applications are often used, among other things, to establish an early effective filing date for a later-filed non-provisional patent application. A non-
provisional patent application is examined by the USPTO and can mature into a patent once the USPTO determines that the claimed invention meets the standards of
patentability.

Individual patents extend for varying periods of time depending on the date of filing of the patent application, the priority date claimed, and the legal term of patents as

determined by the applicable law in the countries in which those patents are obtained. Generally, patents issued from applications filed in the U.S. are effective for 20 years
from the earliest non-provisional filing date. In addition, in certain instances, a patent term can be extended to recapture a portion of the term effectively lost as a result of the
FDA regulatory review period; however, the restoration period cannot be longer than five years and the total patent term including the restoration period must not exceed 14
years following FDA approval. Additionally, patent term adjustments can extend term to account for certain delays by the USPTO during prosecution before that office. The
duration of non-U.S. patents varies in accordance with provisions of applicable local law, but typically, the life of a non-U.S. patent is 20 years from the earliest international
filing date, not inclusive of any patent term extension that may be available. The actual protection afforded by a patent varies on a product-by-product basis, from country to
country and depends upon many factors, including the type of patent, the scope of its coverage, the availability of extensions of patent term, the availability of legal remedies in
a particular country and the validity and enforceability of the patent.

National and international patent laws concerning protein-based biologics such as our products remain highly unsettled. No consistent policy regarding the patent-

eligibility or the breadth of claims allowed in patents in this field has emerged to date among the U.S., Europe or other countries. Changes in either the patent laws or in
interpretations of patent laws in the U.S. or other countries can diminish our ability to protect our inventions and enforce our intellectual property rights. Accordingly, we cannot
predict the breadth or enforceability of claims that may be granted in our patents or in third-party patents. The biotechnology and pharmaceutical industries are characterized by
extensive intellectual property litigation. Our ability to maintain and solidify our proprietary position for our product candidates and technology will depend on our success in
obtaining effective claims for our patents and enforcing those claims once a patent is granted. We do not know whether any of our patent applications will result in the issuance
of any patents. Our issued patents may be challenged, invalidated or circumvented, and the rights granted under any issued patents may not provide us with sufficient protection
or competitive advantages against competitors with similar technology. Furthermore, our competitors may independently develop and commercialize similar drugs or duplicate
our technology, business model or strategy without infringing our patents. Because of the extensive time required for clinical development and regulatory review of any drug we
may develop from our product candidates, it is possible that, before any of our drugs can be commercialized, any related patent may expire or remain in force for only a short
period following commercialization, thereby reducing any advantage of any such patent.

Our global patent estate consists of both solely-owned and in-licensed patents and patent applications, is directed to compositions of matter and/or associated methods,
including methods of treatment, and consists of 33 patent families having a total of more than 290 issued patents or patent applications. Our patents and patent applications (if
issued) are expected to expire between 2023 and 2042, not inclusive of any patent term extension that may be available in any associated jurisdiction.

Trade Secrets

In addition to patents, we rely upon unpatented trade secrets and know-how and continuing technological innovation to develop and maintain our competitive position.
We seek to protect our proprietary information, in part, using confidentiality agreements with our commercial partners, collaborators, employees and consultants and invention
assignment agreements with our employees. These agreements are designed to protect our proprietary information and, in the case of the invention assignment agreements, to
grant us ownership of technologies that are developed by an employee. These agreements may be breached, and we may not have adequate remedies for any such breach or any
unauthorized disclosure of our proprietary information. In addition, our trade secrets may otherwise become known or be independently discovered by competitors. To the
extent that our commercial partners, collaborators, employees and consultants use intellectual property owned by others in their work for us, disputes may arise as to the rights
in related or resulting know-how and inventions.

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Trademarks

We also rely upon trademarks to develop and maintain our competitive position, and we continue to pursue and obtain trademark rights relating to our business. We
have a vigorous global program of trademark registration and enforcement to maintain and strengthen the value of our trademarks and prevent the unauthorized use of those
trademarks. Our global trademark portfolio consists of sixteen different trademark families comprised of more than 178 registrations and pending applications.

Government Regulation and Product Approval

As a biopharmaceutical company that operates in the United States, we are subject to extensive regulation. Our T-cell immunotherapies, if approved, will be products

regulated as biological products, or biologics. With this classification, commercial production of our products will need to occur in registered facilities in compliance with
current good manufacturing practice (cGMP) for biologics. The FDA categorizes human cell- or tissue-based products as either minimally manipulated or more than minimally
manipulated and has determined that more than minimally manipulated products require clinical trials to demonstrate product safety and efficacy and the submission of a BLA
for marketing authorization. Our product candidates are considered more than minimally manipulated and will require evaluation in clinical trials and the submission and
approval of a BLA before we can market them.

Government authorities in the United States (at the federal, state and local level) and in other countries extensively regulate, among other things, the research,
development, testing, manufacturing, quality control, approval, labeling, packaging, storage, record-keeping, promotion, advertising, distribution, tracking and tracing, post-
approval monitoring and reporting, marketing and export and import of biopharmaceutical products such as those we are developing. Our product candidates must be approved
by the FDA before they may be legally marketed in the U.S. and by the appropriate foreign regulatory agency before they may be legally marketed in foreign countries.
Generally, our activities in other countries will be subject to regulation that is similar in nature and scope as that imposed in the U.S., although there can be important
differences. Additionally, some significant aspects of regulation in Europe are addressed in a centralized way, but country-specific regulation remains essential in many respects.
The process for obtaining regulatory marketing approvals and the subsequent compliance with appropriate federal, state, local and foreign statutes and regulations require the
expenditure of substantial time and financial resources.

U.S. Product Development Process

In the U.S., the FDA regulates pharmaceutical and biological products under the Federal Food, Drug and Cosmetic Act (FDCA), the Public Health Service Act (PHSA),

and their implementing regulations. The process of obtaining regulatory approvals and the subsequent compliance with appropriate federal, state, local and foreign statutes and
regulations require the expenditure of substantial time and financial resources. Failure to comply with the applicable U.S. requirements at any time during the product
development process, approval process or after approval, may subject an applicant to administrative or judicial sanctions. FDA sanctions could include, among other actions,
refusal to approve pending applications, withdrawal of an approval, a clinical hold, warning or other enforcement letters, product recalls or withdrawals from the market,
product seizures, total or partial suspension of production or distribution injunctions, fines, refusals of government contracts, restitution, disgorgement or civil or criminal
penalties. Any agency or judicial enforcement action could have a material adverse effect on us. The process required by the FDA before a biological product may be marketed
in the U.S. generally involves the following:

•

•

•

•

•

•

•

completion of nonclinical laboratory tests and animal studies according to good laboratory practices (GLPs), and applicable requirements for the humane use
of laboratory animals or other applicable regulations;

submission to the FDA of an IND, which must become effective before human clinical trials may begin;

approval by an independent Institutional Review Board (IRB), or ethics committee at each clinical site before the trial is commenced;

performance of adequate and well-controlled human clinical trials according to the FDA’s regulations commonly referred to as good clinical practices (GCPs),
and any additional requirements for the protection of human research patients and their health information, to establish the safety and efficacy of the proposed
biological product for its intended use;

submission to the FDA of a BLA for marketing approval that includes substantial evidence of safety, purity, and potency of the drug from analytical (CMC)
studies and from results of nonclinical testing and clinical trials;

satisfactory completion of an FDA Advisory Committee review, if applicable;

satisfactory completion of an FDA inspection of the manufacturing facility or facilities where the biological product is produced to assess compliance with
cGMP, to assure that the facilities, methods and controls are adequate to preserve the biological product’s identity, strength, quality and purity and, if
applicable, the FDA’s current good tissue practices (GTPs) for the use of human cellular and tissue products;

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•

•

potential FDA inspection of the nonclinical study and clinical trial sites that generated the data in support of the BLA; and

FDA review and approval, i.e., licensure of the product candidate that is the subject of the BLA.

Before testing any biological product candidate, including our product candidates, in humans, the product candidate enters the preclinical testing stage. Preclinical tests,

also referred to as nonclinical studies, include laboratory evaluations of product chemistry, toxicity and formulation, as well as animal studies to assess the potential safety and
activity of the product candidate. The conduct of the preclinical tests must comply with federal regulations and requirements including applicable GLPs. The clinical trial
sponsor must submit the results of the preclinical tests, together with manufacturing information, analytical data, any available clinical data or literature and a proposed clinical
trial protocol, to the FDA as part of the IND. Some preclinical testing may continue even after the IND is submitted. The IND automatically becomes effective 30 days after
receipt by the FDA, unless the FDA raises concerns or questions regarding the proposed clinical trials and places the trial on a clinical hold within that 30-day time period. In
such a case, the IND sponsor and the FDA must resolve any outstanding concerns before the clinical trial can begin. The FDA may also impose clinical holds on a biological
product candidate at any time before or during clinical trials due to unacceptable and significant risks to clinical trial subjects or non-compliance with FDA requirements. If the
FDA imposes a clinical hold, trials may not recommence without FDA authorization and then only under terms authorized by the FDA. Accordingly, we cannot be sure that
submission of an IND will result in the FDA allowing clinical trials to begin, or that, once begun, issues will not arise that suspend or terminate such trials.

Clinical trials involve the administration of the biological product candidate to patients under the supervision of qualified investigators, generally physicians not

employed by or under the trial sponsor’s control. Clinical trials are conducted under protocols detailing, among other things, the objectives of the clinical trial, dosing
procedures, subject selection and exclusion criteria, and the parameters to be used to monitor subject safety, including stopping rules that assure a clinical trial will be stopped if
certain adverse events should occur. Each protocol and any amendments to the protocol must be submitted to the FDA as part of the IND. Clinical trials must be conducted and
monitored in accordance with the FDA’s regulations comprising the GCP requirements, including the requirement that all research patients provide informed consent. Further,
each clinical trial must be reviewed and approved by an independent IRB at or servicing each institution at which the clinical trial will be conducted. An IRB is charged with
protecting the welfare and rights of trial participants and considers such items as whether the risks to individuals participating in the clinical trials are minimized and are
reasonable in relation to anticipated benefits. The IRB also approves the form and content of the informed consent document that must be signed by each clinical trial subject or
his or her legal representative and must monitor the clinical trial until completed. Some studies also include oversight by an independent group of qualified experts organized by
the clinical study sponsor, known as a data safety monitoring board, which provides authorization for whether or not a study may move forward at designated check points
based on access to certain data from the study and may halt the clinical trial if it determines that there is an unacceptable safety risk for subjects or other grounds, such as no
demonstration of efficacy. There are also requirements governing the reporting of ongoing clinical studies and clinical study results to public registries.

Human clinical trials are typically conducted in three sequential phases that may overlap or be combined:

•

•

•

Phase 1. The biological product is initially introduced into healthy human subjects and tested for safety. In the case of some products for severe or life-
threatening diseases, especially when the product may be too inherently toxic to ethically administer to healthy volunteers, the initial human testing is often
conducted in patients.

Phase 2. The biological product is evaluated in a limited patient population to identify possible adverse effects and safety risks, to preliminarily evaluate the
efficacy of the product for specific targeted diseases and to determine dosage tolerance, optimal dosage and dosing schedule.

Phase 3. Clinical trials are undertaken to further evaluate dosage, clinical efficacy, potency, and safety in an expanded patient population at geographically
dispersed clinical trial sites. These clinical trials are intended to establish the overall risk to benefit ratio of the product and provide an adequate basis for
product labeling.

Post-approval clinical trials, sometimes referred to as Phase 4 clinical trials, may be conducted after initial marketing approval. These clinical trials are used to gain

additional experience from the treatment of patients in the intended therapeutic indication, particularly for long-term safety follow-up. During all phases of clinical
development, regulatory agencies require extensive monitoring and auditing of all clinical activities, clinical data, and clinical trial investigators. Annual progress reports
detailing the results of the clinical trials must be submitted to the FDA. Written IND safety reports must be promptly submitted to the FDA and to investigators for serious and
unexpected adverse events, findings from other studies that suggest a significant risk in humans exposed to the drug, laboratory animal testing or in vitro testing that suggest a
significant risk for human patients, or any clinically important increase in the rate of a serious suspected adverse reaction over the rate listed in the protocol or investigator
brochure. The sponsor must submit an IND safety report within 15 calendar days after the sponsor determines that the information qualifies for reporting. The sponsor also must
notify the FDA of any unexpected fatal or life-threatening suspected adverse reaction within seven calendar days after the sponsor’s initial receipt of the information. Phase 1,
Phase 2 and Phase 3 clinical trials may not be completed successfully within any specified period, if at all. The FDA or the sponsor or its data safety monitoring board may
suspend or terminate a clinical trial at any time on various grounds, including a finding that the research patients are being exposed to an

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unacceptable health risk, including risks inferred from other unrelated immunotherapy trials. Similarly, an IRB can suspend or terminate approval of a clinical trial at its
institution if the clinical trial is not being conducted in accordance with the IRB’s requirements or if the biological product has been associated with unexpected serious harm to
patients.

Concurrently with clinical trials, companies usually complete additional studies and must also develop additional information about the physical characteristics of the
biological product as well as finalize a process for manufacturing the product in commercial quantities in accordance with cGMP requirements. To help reduce the risk of the
introduction of adventitious agents with use of biological products, the FDCA, PHSA and FDA’s implementing regulations emphasize the importance of manufacturing control
for products whose attributes cannot be precisely defined. The manufacturing process must be capable of consistently producing quality batches of the product candidate and,
among other things, the sponsor must develop methods for testing the identity, strength, quality, potency and purity of the final biological product. Additionally, appropriate
packaging must be selected and tested, and stability studies must be conducted to demonstrate that the biological product candidate does not undergo unacceptable deterioration
over its shelf life.

U.S. Review and Approval Processes

After the completion of clinical trials of a biological product, FDA approval of a BLA for an innovator biological product must be obtained before commercial
marketing of the biological product. The BLA submission must include results of product development, laboratory and animal studies, human trials, information on the
manufacture and composition of the product, proposed labeling and other relevant information. The testing and approval processes require substantial time and effort and there
can be no assurance that the FDA will accept the BLA for filing and, even if filed, that any approval will be granted on a timely basis, if at all.

Under the Prescription Drug User Fee Act, as amended (PDUFA), each BLA must be accompanied by a significant user fee. The FDA adjusts the PDUFA user fees for

licensed innovator biological products on an annual basis. PDUFA also imposes an annual program fee for innovator biological products. Fee waivers or reductions are
available in certain circumstances, including a waiver of the application fee for the first application filed by a small business. Additionally, no user fees are assessed on BLAs for
innovator biological products designated as orphan drugs, unless the product also includes a non-orphan indication.

Within 60 days following submission of the application, the FDA reviews a BLA submission to determine if it is substantially complete before the agency accepts it for
filing. The FDA may refuse to file any BLA that it deems incomplete or not properly reviewable at the time of submission and may request additional information. In this event,
the BLA must be resubmitted with the additional information. The resubmitted application also is subject to review before the FDA accepts it for filing. Once the submission is
accepted for filing, the FDA begins an in-depth substantive review of the BLA. The FDA reviews the BLA to determine, among other things, whether the proposed product is
safe, potent, and/or effective for its intended use, and has an acceptable purity profile, and whether the product is being manufactured in accordance with cGMP to assure and
preserve the product’s identity, safety, strength, quality, potency and purity. The FDA may refer applications for novel biological products or biological products that present
difficult questions of safety or efficacy to an advisory committee, typically a panel that includes clinicians and other experts, for review, evaluation and a recommendation as to
whether the application should be approved and under what conditions. The FDA is not bound by the recommendations of an advisory committee, but it considers such
recommendations carefully when making decisions. During the biological product approval process, the FDA also determines whether a Risk Evaluation and Mitigation
Strategy (REMS) is necessary to assure the safe use of the biological product. A REMS is a safety strategy to manage a known or potential serious risk associated with a
medicine and to enable patients to have continued access to such medicines by managing their safe use, and could include medication guides, physician communication plans,
or elements to assure safe use, such as restricted distribution methods, patient registries and other risk minimization tools. If the FDA concludes a REMS is needed, the sponsor
of the BLA must submit and obtain approval for a proposed REMS. The FDA will not approve a BLA without a REMS, if required.

Before approving a BLA, the FDA will inspect the facilities at which the product is manufactured. The FDA will not approve the product unless it determines that the
manufacturing processes and facilities are in compliance with cGMP requirements and adequate to assure consistent production of the product within required specifications.
For immunotherapy products, the FDA also will not approve the product if the manufacturer is not in compliance with the GTPs, to the extent applicable. GTPs are FDA
regulations and guidance documents that govern the methods used in, and the facilities and controls used for, the manufacture of human cells, tissue, and cellular and tissue-
based products (HCT/Ps), which are human cells or tissue intended for implantation, transplant, infusion, or transfer into a human recipient. The primary intent of the GTP
requirements is to ensure that cell and tissue-based products are manufactured in a manner designed to prevent the introduction, transmission and spread of communicable
disease. FDA regulations also require tissue establishments to register and list their HCT/Ps with the FDA and, when applicable, to evaluate donors through screening and
testing. Additionally, before approving a BLA, the FDA will typically inspect one or more clinical sites to assure that the clinical trials were conducted in compliance with IND
trial requirements and GCP requirements. To assure cGMP, GTP and GCP compliance, an applicant must incur significant expenditure of time, money and effort in the areas of
training, record keeping, production, and quality control.

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Notwithstanding the submission of relevant data and information, the FDA may ultimately decide that the BLA does not satisfy its regulatory criteria for approval and

deny approval. Data obtained from clinical trials are not always conclusive and the FDA may interpret data differently than we interpret the same data. If the agency decides not
to approve the BLA in its present form, the FDA will issue a complete response letter that describes all of the specific deficiencies in the BLA identified by the FDA. The
deficiencies identified may be minor, for example, requiring labeling changes, or major, for example, requiring additional clinical trials. Additionally, the complete response
letter may include recommended actions that the applicant might take to place the application in a condition for approval. If a complete response letter is issued, the applicant
may either resubmit the BLA, addressing all of the deficiencies identified in the letter, or withdraw the application.

If a product receives regulatory approval, the approval may be limited to specific diseases and dosages or the indications for use may otherwise be limited, which could
restrict the commercial value of the product. Further, the FDA may require that certain contraindications, warnings or precautions be included in the product labeling. The FDA
may impose restrictions and conditions on product distribution, prescribing, or dispensing in the form of a risk management plan, or otherwise limit the scope of any approval.
In addition, the FDA may require post marketing clinical trials, sometimes referred to as Phase 4 clinical trials, designed to further assess a biological product’s safety and
effectiveness, and testing and surveillance programs to monitor the safety of approved products that have been commercialized.

In addition, under the Pediatric Research Equity Act (PREA), a BLA or supplement to a BLA must contain data to assess the safety and effectiveness of the product for

the claimed indications in all relevant pediatric subpopulations and to support dosing and administration for each pediatric subpopulation for which the product is safe and
effective. With enactment of the Food and Drug Administration Safety and Innovation Act of 2012, or FDASIA, sponsors must also submit pediatric study plans prior to the
assessment data. Those pediatric study plans must contain an outline of the proposed pediatric study or studies the applicant plans to conduct, including study objectives and
design, any deferral or waiver requests, and other information required by regulation. The applicant, the FDA and the FDA’s internal review committee must then review the
information submitted, consult with each other, and agree upon a final plan. The FDA or the applicant may request an amendment to the plan at any time.

The FDA may grant deferrals for submission of data or full or partial waivers on its own initiative or at the request of the applicant. Additional requirements and

procedures relating to deferral requests and requests for extension of deferrals are contained in FDASIA. Unless otherwise required by regulation, the pediatric data
requirements do not apply to products with orphan designation. Pediatric exclusivity is a type of non-patent marketing exclusivity in the United States and, if granted, provides
for the attachment of an additional six months of marketing protection to the term of any existing regulatory exclusivity. This six-month exclusivity may be granted if a BLA
sponsor submits pediatric data that fairly respond to a written request from the FDA for such data. The data do not need to show the product to be effective in the pediatric
population studied; rather, if the clinical trial is deemed to fairly respond to the FDA’s request, the additional protection is granted. If reports of requested pediatric studies are
submitted to and accepted by the FDA within the statutory time limits, whatever statutory or regulatory periods of exclusivity or patent protection cover the product are
extended by six months. This is not a patent term extension, but it effectively extends the regulatory period during which the FDA cannot approve another application.

Orphan Drug Designation

Under the Orphan Drug Act, the FDA may grant orphan designation to a drug or biologic intended to treat a rare disease or condition, which is generally a disease or

condition that affects fewer than 200,000 individuals in the United States, or more than 200,000 individuals in the U.S. and for which there is no reasonable expectation that the
cost of developing and making available in the U.S. a drug or biologic for this type of disease or condition will be recovered from sales in the U.S. for that drug or biologic.
Orphan drug designation must be requested before submitting a BLA. After the FDA grants orphan drug designation, the generic identity of the therapeutic agent and its
potential orphan use are disclosed publicly by the FDA. The orphan drug designation does not convey any advantage in, or shorten the duration of, the regulatory review or
approval process.

If a product that has orphan drug designation subsequently receives the first FDA approval for the disease for which it has such designation, the product is entitled to
orphan product exclusivity, which means that the FDA may not approve any other applications, including a full BLA, to market the same biologic for the same indication for
seven years, except in limited circumstances, such as a showing of clinical superiority to the product with orphan drug exclusivity. Orphan drug exclusivity does not prevent the
FDA from approving a different drug or biologic for the same disease or condition, or the same drug or biologic for a different disease or condition. Among the other benefits of
orphan drug designation are tax credits for certain research and a waiver of the BLA application user fee.

A designated orphan drug may not receive orphan drug exclusivity if it is approved for a use that is broader than the indication for which it received orphan designation.

In addition, exclusive marketing rights in the U.S. may be lost if the FDA later determines that the request for designation was materially defective or if the manufacturer is
unable to assure sufficient quantities of the product to meet the needs of patients with the rare disease or condition.

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Expedited Development and Review Programs

The FDA has a fast track program that is intended to expedite or facilitate the process for reviewing new products that meet certain criteria. Specifically, new products
are eligible for fast track designation if they are intended to treat a serious or life-threatening disease or condition and demonstrate the potential to address unmet medical needs
for the disease or condition. Fast track designation applies to the combination of the product and the specific indication for which it is being studied. Unique to a fast track
product, the FDA may consider for review sections of the BLA on a rolling basis before the complete application is submitted, if the sponsor provides a schedule for the
submission of the sections of the BLA, the FDA agrees to accept sections of the BLA and determines that the schedule is acceptable, and the sponsor pays any required user fees
upon submission of the first section of the BLA.

Any product, submitted to the FDA for approval, including a product with a Fast Track designation, may also be eligible for other types of FDA programs intended to
expedite development and review, such as priority review and accelerated approval. A product is eligible for priority review if it has the potential to provide safe and effective
therapy where no satisfactory alternative therapy exists or a significant improvement in the treatment, diagnosis or prevention of a disease compared to marketed products. The
FDA will attempt to direct additional resources to the evaluation of an application for a new product designated for priority review in an effort to facilitate the review. The FDA
intends to take action on applications under priority within 6 months of the application filing date, compared with 10 months from the filing date for regular applications.

Additionally, a product may be eligible for accelerated approval. Products studied for their safety and effectiveness in treating serious or life-threatening diseases or

conditions may receive accelerated approval upon a determination that the product has an effect on a surrogate endpoint that is reasonably likely to predict clinical benefit, or
on a clinical endpoint that can be measured earlier than irreversible morbidity or mortality, that is reasonably likely to predict an effect on irreversible morbidity or mortality or
other clinical benefit, taking into account the severity, rarity, or prevalence of the condition and the availability or lack of alternative treatments. As a condition of approval, the
FDA may require that a sponsor of a drug or biological product receiving accelerated approval perform adequate and well-controlled post-marketing clinical studies to
demonstrate clinical benefit. In addition, the FDA currently requires as a condition for accelerated approval pre-approval of promotional materials, which could adversely
impact the timing of the commercial launch of the product.

Regenerative Medicine Advanced Therapy (RMAT) designation was established by FDA in 2017 to facilitate an efficient development program for, and expedite
review of, any drug that meets the following criteria: (1) it qualifies as a RMAT, which is defined as a cell therapy, therapeutic tissue engineering product, human cell and tissue
product, or any combination product using such therapies or products, with limited exceptions; (2) it is intended to treat, modify, reverse, or cure a serious or life-threatening
disease or condition; and (3) preliminary clinical evidence indicates that the drug has the potential to address unmet medical needs for such a disease or condition. RMAT
designation provides potential benefits that include more frequent meetings with FDA to discuss the development plan for the product candidate and eligibility for rolling
review and priority review. Products granted RMAT designation may also be eligible for accelerated approval on the basis of a surrogate or intermediate endpoint reasonably
likely to predict long-term clinical benefit, or reliance upon data obtained from a meaningful number of sites, including through expansion to additional sites. Once approved,
when appropriate, the FDA can permit fulfillment of post-approval requirements under accelerated approval through the submission of clinical evidence, clinical studies, patient
registries, or other sources of real world evidence such as electronic health records; through the collection of larger confirmatory datasets; or through post-approval monitoring
of all patients treated with the therapy prior to approval.

Breakthrough therapy designation is also intended to expedite the development and review of products that treat serious or life-threatening conditions. The designation

by FDA requires preliminary clinical evidence that a product candidate, alone or in combination with other drugs and biologics, demonstrates substantial improvement over
currently available therapy on one or more clinically significant endpoints, such as substantial treatment effects observed early in clinical development. Breakthrough therapy
designation comes with all of the benefits of Fast Track designation, which means that the sponsor may file sections of the BLA for review on a rolling basis if certain
conditions are satisfied, including an agreement with FDA on the proposed schedule for submission of portions of the application and the payment of applicable user fees before
the FDA may initiate a review.

Fast Track designation, priority review, RMAT and breakthrough therapy designation do not change the standards for approval but may expedite the development or

approval process. In addition, the FDA may revoke any of these designations if the product no longer meets applicable criteria.

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Post-Approval Requirements

Any products for which we receive FDA approvals are subject to continuing regulation by the FDA, including, among other things, record-keeping requirements,
reporting of adverse experiences with the product, providing the FDA with updated safety and efficacy information, product sampling and distribution requirements, and
complying with FDA promotion and advertising requirements, which include, among others, standards for direct-to-consumer advertising, restrictions on promoting products for
uses or in patient populations that are not described in the product’s approved uses (known as “off-label use”), limitations on industry-sponsored scientific and educational
activities, and requirements for promotional activities involving the internet. Although a physician may prescribe a legally available product for an off-label use, if the physician
deems such product to be appropriate in his/her professional medical judgment, a manufacturer may not market or promote off-label uses. However, it is permissible to share in
certain circumstances truthful and not misleading information that is consistent with the product’s approved labeling.

In addition, the distribution of prescription drug products, including most biological products that require a prescription, are subject to the Prescription Drug Marketing

Act, or the PDMA, which regulates the distribution of drug samples at the federal level, and sets minimum standards for the registration and regulation of drug distributors by
the states. Both the PDMA and state laws limit the distribution of prescription drug product samples and impose requirements to ensure accountability in distribution.

Furthermore, quality control and manufacturing procedures must continue to conform to applicable manufacturing requirements after approval to ensure the long-term

stability of the product. cGMP regulations require among other things, quality control and quality assurance as well as the corresponding maintenance of records and
documentation and the obligation to investigate and correct any deviations from cGMP. Manufacturers and other entities involved in the manufacture and distribution of
approved products are required to register their establishments with the FDA and certain state agencies, and are subject to periodic unannounced inspections by the FDA and
certain state agencies for compliance with cGMP and other laws. Accordingly, manufacturers must continue to expend time, money, and effort in the area of production and
quality control to maintain cGMP compliance. Discovery of problems with a product after approval may result in restrictions on a product, manufacturer, or holder of an
approved BLA, including, among other things, recall or withdrawal of the product from the market. In addition, changes to the manufacturing process are strictly regulated, and
depending on the significance of the change, may require prior FDA approval before being implemented. Other types of changes to the approved product, such as adding new
indications and claims, are also subject to further FDA review and approval.

The FDA also may require post-marketing testing, known as Phase 4 testing, and surveillance to monitor the effects of an approved product. Discovery of previously

unknown problems with a product or the failure to comply with applicable FDA requirements can have negative consequences, including adverse publicity, judicial or
administrative enforcement, warning letters from the FDA, mandated corrective advertising or communications with doctors, and civil or criminal penalties, among others.
Newly discovered or developed safety or effectiveness data may require changes to a product’s approved labeling, including the addition of new warnings and
contraindications, and also may require the implementation of other risk management measures. Also, new government requirements, including those resulting from new
legislation, may be established, or the FDA’s policies may change, which could delay or prevent regulatory approval of our products under development.

U.S. Marketing Exclusivity

The Biologics Price Competition and Innovation Act (BPCIA), amended the PHSA to authorize the FDA to approve similar versions of innovative biologics, commonly

known as biosimilars. A competitor seeking approval of a biosimilar must file an application to establish that its molecule is highly similar to an approved innovator biologic,
notwithstanding minor differences in clinically inactive components, and shows no clinically meaningful differences between the biological product and the reference product in
terms of safety, purity, and potency, which can generally be shown through analytical studies, animal studies, and a clinical study or studies. Separately, a product that is
biosimilar to the reference product is considered interchangeable if the product demonstrates that it can be expected to produce the same clinical results as the reference product
in any given patient and, for products that are administered multiple times to an individual, the interchangeable biosimilar and the reference biological product may be
alternated or switched after one has been previously administered without increasing safety risks or risks of diminished efficacy relative to exclusive use of the reference
biological product. A product shown to be biosimilar or interchangeable with an FDA-approved reference biologic which can potentially reduce the cost and time required to
obtain approval to market the product. Complexities associated with the larger, and often more complex, structures of biological products, as well as the processes by which
such products are manufactured, pose significant hurdles and have slowed implementation of the BPCIA by the FDA.

The BPCIA, however, bars the submission of BLAs for biosimilars to an approved application until four years after the licensure date for the reference biologic. In

addition, the FDA may not approve biosimilar applications for 12 years after an innovator biological product receives initial marketing approval. During this 12-year period of
reference product exclusivity, another company may obtain FDA licensure and market a competing version of the reference product if the FDA approves a full BLA for the
competing product containing that applicant’s own preclinical data and data from adequate and well controlled clinical trials to demonstrate the safety, purity and potency of its
product. The BPCIA also created certain exclusivity periods for biosimilars approved as

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interchangeable products. At this juncture, it is unclear whether products deemed “interchangeable” by the FDA will, in fact, be readily substituted by pharmacies, which are
governed by state pharmacy law. This 12-year period of data exclusivity may be extended by six months, for a total of 12.5 years, if the FDA requests, and the innovator
company completes pediatric clinical investigations of the product.

The development and, if approved, marketing of biosimilars is subject to user fees under the Biosimilar User Fee Amendments of 2017 (BsUFA), which currently apply
through September 2022 and may be renewed or amended thereafter. Sponsors must submit an initial biosimilar biological product development (BPD) fee on the earlier of the
submission of an IND or within 5 calendar days of FDA granting a first BPD meeting, and annually thereafter until the sponsor submits a BLA that is accepted for filing, or the
sponsor discontinues participation in the BPD program. Sponsors who discontinue participation in the BPD program but want to reengage FDA on product development must
also pay a reactivation fee and will be subject to annual BPD fees. Once a sponsor submits a BLA for a biosimilar, they are subject to application fees. And, once a biosimilar
BLA is approved, the sponsor is subject to annual program fees. FDA amends the specific fee amounts under BsUFA are amended on an annual basis. BsUFA currently applies
through September 2022, and may be renewed or amended thereafter.

The BPCIA is complex and continues to be interpreted and implemented by the FDA. In addition, there has been discussion of whether Congress should reduce the 12-

year reference product exclusivity period. Other aspects of the BPCIA, some of which may impact the BPCIA exclusivity provisions, have also been the subject of recent
litigation. As a result, the ultimate implementation of the BPCIA is subject to significant uncertainty.

Depending upon the timing, duration and specifics of the FDA approval of the use of our product candidates, some of our U.S. patents, if granted, may be eligible for

limited patent term extension under the Drug Price Competition and Patent Term Restoration Act of 1984, commonly referred to as the Hatch-Waxman Act. The Hatch-
Waxman Act permits a patent restoration term of up to five years, as compensation for patent term lost during product development and the FDA regulatory review process.
However, patent term restoration cannot extend the remaining term of a patent beyond a total of 14 years from the product’s approval date. The patent term restoration period is
generally one-half the time between the effective date of an IND and the submission date of a BLA plus the time between the submission date of a BLA and the approval of that
application. Only one patent applicable to an approved product is eligible for the extension and the application for the extension must be submitted prior to the expiration of the
patent. The U.S. Patent and Trademark Office, in consultation with the FDA, reviews and approves the application for any patent term extension or restoration. In the future, we
may intend to apply for restoration of patent term for one of our currently owned or licensed patents to add patent life beyond its current expiration date, depending on the
expected length of the clinical trials and other factors involved in the filing of the relevant BLA.

Reimbursement

In both domestic and foreign markets, sales and reimbursement of any approved products will depend, in part, on the extent to which the costs of such products will be

covered by third-party payors, such as government health programs, commercial insurance and managed healthcare organizations. Third-party payors determine which
medications they will cover and establish reimbursement levels. There may be significant delays in obtaining coverage and reimbursement for newly approved drugs, and
coverage may be more limited than the purposes for which the drug is approved by the FDA or comparable foreign regulatory authorities. Interim reimbursement levels for new
drugs, if applicable, may also not be sufficient to cover our costs and may only be temporary. Reimbursement rates may vary according to the use of the drug and the clinical
setting in which it is used, may be based on reimbursement levels already set for lower cost drugs and may be incorporated into existing payments for other services. Net prices
for drugs may be reduced by mandatory discounts or rebates required by government healthcare programs or private payors and by any future relaxation of laws that presently
restrict imports of drugs from countries where they may be sold at lower prices than in the U.S. Coverage and reimbursement policies for drug products can differ significantly
from payor to payor as there is no uniform policy of coverage and reimbursement for drug products among third-party payors in the U.S. Third-party payors in the U.S. often
rely upon Medicare coverage policy and payment limitations in setting their own reimbursement policies. There may be significant delays in obtaining coverage and
reimbursement as the process of determining coverage and reimbursement is often time consuming and costly which will require us to provide scientific and clinical support for
the use of our products to each payor separately, with no assurance that coverage or adequate reimbursement will be obtained. It is difficult to predict at this time what
government authorities and third-party payors will decide with respect to coverage and reimbursement for our drug products.

These third-party payors are increasingly challenging the prices charged for medical products and services and imposing controls to manage costs. The containment of
healthcare costs has become a priority of federal and state governments and the prices of drugs have been a focus in this effort. Governments have shown significant interest in
implementing cost-containment programs, including price controls, restrictions on reimbursement and requirements for substitution of generic products. In the U.S. there have
been several recent Congressional inquiries and proposed and enacted federal and state legislation designed to, among other things, bring more transparency to drug pricing,
review the relationship between pricing and manufacturer patient programs, reduce the cost of drugs under Medicare, and reform government program reimbursement
methodologies for drugs. For example, included in the

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Consolidated Appropriations Act of 2021 were several drug price reporting and transparency measures, such as a new requirement for certain Medicare plans to develop tools to
display Medicare Part D prescription drug benefit information in real time and for group and health insurance issuers to report information on pharmacy benefit and drug costs
to the Secretaries of the Departments of Health and Human Services, Labor and the Treasury. Additionally, on July 9, 2021, President Biden issued an Executive Order to
promote competition in the U.S. economy that included several initiatives addressing prescription drugs. Among other provisions, the Executive Order stated that the Biden
administration will “support aggressive legislative reforms that would lower prescription drugs, including by allowing Medicare to negotiate drug prices, by imposing inflation
caps, and through other related reforms.” In response to the Executive Order, on September 9, 2021, the Department of Health and Human Services issued a Comprehensive
Plan for Addressing High Drug Prices that identified potential legislative policies and administrative tools that Congress and the agency can pursue in order to make drug prices
more affordable and equitable, improve and promote competition throughout the prescription drug industry, and foster scientific innovation. At the state level, legislatures have
increasingly passed legislation and implemented regulations designed to control pharmaceutical and biological product pricing, including price or patient reimbursement
constraints, discounts, restrictions on certain product access and marketing cost disclosure and transparency measures, and, in some cases, to encourage importation from other
countries and bulk purchasing. Further, it is possible that additional governmental action is taken in response to the COVID-19 pandemic.

Within the U.S., if we obtain appropriate approval in the future to market any of our product candidates, we may seek approval and coverage for those products under

Medicaid, Medicare and the Public Health Service (PHS), pharmaceutical pricing program and also seek to sell the products to federal agencies.

Medicaid is a joint federal and state program that is administered by the states for low income and disabled beneficiaries. Under the Medicaid Drug Rebate Program,

manufacturers are required to pay a rebate for each unit of a covered outpatient drug reimbursed by the state Medicaid programs. The amount of the rebate for each product is set
by law and may be subject to an additional discount if certain pricing increases more than inflation.

Medicare is a federal program administered by the federal government that covers individuals age 65 and over as well as those with certain disabilities. Medicare Part D
provides coverage to enrolled Medicare patients for self-administered, outpatient drugs (i.e., drugs typically dispensed by a pharmacy and that do not need to be administered by
a physician). Medicare Part D is administered by private prescription drug plans approved by the U.S. government and each drug plan establishes its own Medicare Part D
formulary for prescription drug coverage and pricing, subject to CMS rules and requirements, which the drug plan may modify from time-to-time.

Medicare Part B covers most injectable drugs given in an in-patient setting, and some drugs administered by a licensed medical provider in hospital outpatient

departments and doctors’ offices. Medicare Part B is administered by Medicare Administrative Contractors, which generally have the responsibility of making coverage
decisions in accordance with CMS rules and requirements. Subject to certain payment adjustments and limits, Medicare generally pays for Part B covered drugs based on a
percentage of manufacturer-reported average sales price.

Drug products are subject to discounted pricing when purchased by federal agencies via the Federal Supply Schedule (FSS). FSS participation is required for a drug
product to be covered and paid for by certain federal agencies and for coverage under Medicaid, Medicare Part B and the PHS pharmaceutical pricing program, commonly
referred to as the 340B Drug Pricing Program. FSS pricing is negotiated periodically with the Department of Veterans Affairs. FSS pricing is intended to not exceed the price
that a manufacturer charges its most-favored non-federal customer for its product. In addition, prices for drugs purchased by the Veterans Administration, Department of
Defense (including drugs purchased by military personnel and dependents through the TRICARE retail pharmacy program), Coast Guard, and PHS are subject to a cap on
pricing (known as the “federal ceiling price”) and may be subject to an additional discount if pricing increases more than inflation.

To maintain coverage of drugs under the Medicaid Drug Rebate Program, manufacturers are required to extend discounts to certain purchasers under the PHS
pharmaceutical pricing program. Purchasers eligible for discounts include hospitals that serve a disproportionate share of financially needy patients, community health clinics
and other entities that receive health services grants from the PHS.

In March 2010, the U.S. Congress enacted the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act
(collectively, the Affordable Care Act), which included changes to the coverage and payment for drug products under government health care programs. Since its enactment,
there have been judicial and Congressional challenges to numerous elements of the Affordable Care Act, as well as efforts by both the executive and legislative branches of the
federal government to repeal or replace certain aspects of the Affordable Care Act. For example, former President Trump signed Executive Orders designed to eliminate the
implementation of certain provisions of the Affordable Care Act or otherwise circumvent some of the requirements for health insurance mandated by the Affordable Care Act.
In addition, the U.S. Congress has considered legislation that would repeal or repeal and replace all or part of the Affordable Care Act. While Congress has not passed
comprehensive repeal legislation, it has enacted laws that modify certain provisions of the Affordable Care Act, such as removing penalties, starting January 1, 2019, for not
complying with the Affordable Care Act’s individual mandate to carry health insurance, delaying the implementation

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of certain mandated fees, and increasing the point-of-sale discount that is owed by pharmaceutical manufacturers who participate in Medicare Part D. In December 2019, the
U.S. Court of Appeals for the 5th Circuit upheld a District Court ruling that the individual mandate was unconstitutional and remanded the case back to the Texas District Court
to determine whether the remaining provisions of the Affordable Care Act are invalid as well. The U.S. Supreme Court granted certiorari on March 2, 2020 and heard oral
arguments on November 10, 2020. On June 17, 2021, the U.S. Supreme Court dismissed the lawsuit without ruling on the merits of the states’ constitutionality arguments. On
January 28, 2021, President Biden issued an executive order to initiate a special enrollment period from February 15, 2021 through August 15, 2021 for purposes of obtaining
health insurance coverage through the Affordable Care Act marketplace. The executive order also instructs certain governmental agencies to review and reconsider their
existing policies and rules that limit access to healthcare, including among others, reexamining Medicaid demonstration projects and waiver programs that include work
requirements, and policies that create unnecessary barriers to obtaining access to health insurance coverage through Medicaid or the Affordable Care Act. It is unclear how the
healthcare reform measures of the Biden administration and any future litigation will impact the Affordable Care Act and our business.

U.S. Health Care Laws

Healthcare providers and third-party payors will play a primary role in the recommendation and prescription of any product candidates for which we obtain regulatory

approval. Our current and future arrangements with third-party payors and customers may expose us to broadly applicable fraud and abuse and other healthcare laws and
regulations that may constrain the business or financial arrangements and relationships through which we conduct research and would market, sell and distribute our products.
As a biopharmaceutical company, even though we do not and will not control referrals of healthcare services or bill directly to Medicare, Medicaid or other third-party payors,
federal and state healthcare laws and regulations pertaining to fraud and abuse and patients’ rights are and will be applicable to our business. Restrictions under applicable
federal and state healthcare laws and regulations that may affect our ability to operate include the following:

•

•

•

•

•

•

the federal healthcare Anti-Kickback Statute, which, for example, governs our marketing practices, educational programs, pricing policies, and relationships
with healthcare providers or other entities, by prohibiting, among other things, persons from knowingly and willfully soliciting, offering, receiving or
providing remuneration, directly or indirectly, overtly or covertly, in cash or in kind, to induce or reward, or in return for, either the referral of an individual
for, or the purchase, order or recommendation of, any good or service, for which payment may be made under a federal healthcare program such as Medicare
and Medicaid;

federal civil and criminal false claims laws, including the civil False Claims Act, which can be enforced through civil whistleblower or qui tam actions, and
civil monetary penalty laws that impose criminal and civil penalties against individuals or entities for knowingly presenting, or causing to be presented, to the
federal government, including the Medicare and Medicaid programs, claims for payment or approval that are false or fraudulent or making a false statement to
avoid, decrease or conceal an obligation to pay money to the federal government; the FDCA and PHSA, which prohibit the misbranding and adulteration of
biological products that are regulated as drugs, and which regulate the marketing of biological products;

the federal Health Insurance Portability and Accountability Act of 1996 (HIPAA), which imposes criminal and civil liability for executing a scheme to defraud
any healthcare benefit program and also created federal criminal laws that prohibit knowingly and willfully falsifying, concealing or covering up a material
fact or making any materially false statements in connection with the delivery of or payment for healthcare benefits, items or services;

HIPAA, as amended by the Health Information Technology for Economic and Clinical Health Act (HITECH), which also imposes obligations, including
mandatory contractual terms, with respect to safeguarding the privacy, security and transmission of individually identifiable health information held by covered
entities and their business associates and their subcontractors that use, disclose or otherwise process individually identifiable health information as well as their
covered subcontractors;

the federal Physician Payments Sunshine Act, implemented as the Open Payments Program, which requires certain manufacturers of drugs, devices, biologics
and medical supplies to report annually to CMS information related to payments and other transfers of value to physicians (defined to include doctors, dentists,
optometrists, podiatrists and chiropractors) and teaching hospitals, and ownership and investment interests held by physicians and their immediate family
members and applicable group purchasing organizations. Beginning in 2022, applicable manufacturers are also required to report information regarding
payments and transfers of value provided to physician assistants, nurse practitioners, clinical nurse specialists, anesthesiologist assistants, certified registered
nurse anesthetists and certified nurse midwives;

state and foreign laws and regulations that are analogous to the federal laws and regulations described in the preceding subsections of this risk factor, such as
state anti-kickback and false claims laws, which may apply to sales or marketing arrangements and claims involving healthcare items or services reimbursed
by non-governmental third-party payors, including private insurers;

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•

•

state laws that require pharmaceutical companies to comply with the pharmaceutical industry’s voluntary compliance guidelines and the relevant compliance
guidance promulgated by the federal government; including those that require drug manufacturers to report information regarding pricing and marketing
information related to payments and other transfers of value to physicians and other healthcare providers as well as those that require the registration of
pharmaceutical sales representatives. Some state laws require the protection of the privacy and security of health information in a manner that may differ from
each other in significant ways and often are not preempted by HIPAA, thus complicating compliance efforts. For example, California enacted the California
Consumer Privacy Act (CCPA), effective January 1, 2020, and the California Privacy Rights Act of 2020 (CPRA) was recently approved by California voters;
and

similar healthcare and privacy laws and regulations in the European Economic Area (EEA), the UK and other jurisdictions, such as, the General Data
Protection Regulation (EU) 2016/679 (GDPR), which imposes obligations and restrictions on the collection and use of personal information relating to
individuals located in the EEA (including health information).

Efforts to ensure that our business arrangements with third parties comply with applicable healthcare laws and regulations will involve substantial costs. It is possible

that governmental authorities will conclude that our business practices do not comply with current or future statutes, regulations or case law involving applicable healthcare laws
and regulations. If our operations are found to be in violation of any of these laws or any other governmental regulations, we may be subject to significant civil, criminal and
administrative penalties, damages, fines, imprisonment, exclusion from government-funded healthcare programs, such as Medicare and Medicaid, disgorgement, additional
reporting requirements or oversight if we become subject to a corporate integrity agreement or similar agreement, and the curtailment or restructuring of our operations.

Foreign Regulation

In addition to regulations in the U.S., we are subject to a variety of foreign regulations governing clinical studies and commercial sales and distribution of our product

candidates. Whether or not we obtain FDA approval for a product candidate, we must obtain approval from the comparable regulatory authorities of foreign countries or
economic areas, such as the European Union, before we may commence clinical studies or market products in those countries or areas. The approval process and requirements
governing the conduct of clinical studies, product licensing, pricing and reimbursement vary greatly from place to place, and the time may be longer or shorter than that required
for FDA approval.

Certain countries outside of the U.S. have a process that requires the submission of a CTA, which is much like an IND in the U.S., prior to the commencement of

human clinical studies. In the EU, for example, in accordance with the requirements of the EU Clinical Trials Directive, as implemented in national law by Member States, a
CTA must be submitted to the competent national health authority and to independent ethics committees in each country in which a company intends to conduct clinical studies.
Once the CTA is approved in accordance with a country’s requirements, clinical study development may proceed in that country. In all cases, the clinical studies must be
conducted in accordance with GCP and other applicable regulatory requirements. In 2014, a new Clinical Trials Regulation 536/2014, replacing the current directive, was
adopted. The new Regulation will become directly applicable in all EU Member States (without national implementation) once the EU Portal and Database are fully functional.
It is expected that the Regulation will apply in late 2021. The new Regulation seeks to simplify and streamline the approval of clinical trials in the European Union. For
example, the sponsor shall submit a single application for approval of a clinical trial via the EU Portal. As part of the application process, the sponsor shall propose a reporting
Member State, who will coordinate the validation and evaluation of the application. The reporting Member State shall consult and coordinate with the other concerned Member
States. If an approval is issued, the sponsor can start the clinical trial in all concerned Member States. However, a concerned Member State can in limited circumstances declare
an “opt-out” from an approval. In such a case, the clinical trial cannot be conducted in that Member State. The Regulation also aims to streamline and simplify the rules on
safety reporting and introduces enhanced transparency requirements such as mandatory submission of a summary of the clinical trial results to the EU Database.

Under EU regulatory systems, a company may submit marketing authorization applications under centralized or decentralized, or mutual-recognition procedures. We

expect to utilize the centralized procedure, which is compulsory for medicinal products produced by biotechnology or those medicinal products containing new active
substances for specific indications such as the treatment of AIDS, cancer, neurodegenerative disorders, diabetes, viral diseases and designated orphan medicines, and optional
for other medicines which are highly innovative. Under the centralized procedure, a marketing application is submitted to the EMA, where it will be evaluated by the Committee
for Medicinal Products for Human Use. If this committee delivers a favorable opinion, this typically results in the grant by the European Commission of a single marketing
authorization that is valid for all EU member states within 67 days of receipt of the opinion. The initial marketing authorization is valid for five years, but once renewed is
usually valid for an unlimited period. Conditional marketing authorization in the European Union is permitted based on incomplete clinical data for a limited number of
medicinal products for human use, including products designated as orphan medicinal products under EU law, if (1) the risk-benefit balance of the product is positive, (2) it is
likely that the applicant will be in a position to provide the required comprehensive clinical study data, (3) unmet medical needs will be fulfilled and (4) the benefit to public
health of the immediate availability on the market of the medicinal product outweighs the risk inherent in the fact that additional data are still required. Specific obligations,
including with respect to the completion of ongoing or new studies, and with respect to the collection of pharmacovigilance data, may be specified in the conditional marketing
authorization. Conditional marketing

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authorizations are valid for one year and may be renewed annually, if the risk-benefit balance remains positive, and after an assessment of the need for additional or modified
conditions.

As in the U.S., we may apply for designation of a product as an orphan drug for the treatment of a specific indication in the European Union before the application for

marketing authorization is made. Orphan drugs in Europe enjoy economic and marketing benefits, including up to 11 years of exclusivity for the approved indication unless
another applicant can show that its product is safer, more effective or otherwise clinically superior to the orphan-designated product. The PRIME initiative was established by
the EMA to help promote and foster the development of new medicines in the European Union that demonstrate potential for a major therapeutic advantage in areas of unmet
medical need. Benefits from the PRIME designation include early confirmation of potential for accelerated assessment, early dialogue and increased interaction with relevant
regulatory committees to discuss development options, scientific advice at key development milestones, and proactive regulatory support from the EMA.

In the EU, companies developing a new medicinal product must agree to a PIP with the EMA and must conduct pediatric clinical trials in accordance with that PIP,

unless a deferral or waiver applies, (e.g., because the relevant disease or condition occurs only in adults). The marketing authorization application for the product must include
the results of pediatric clinical trials conducted in accordance with the PIP, unless a waiver applies, or a deferral has been granted, in which case the pediatric clinical trials must
be completed at a later date. Products that are granted a marketing authorization on the basis of the pediatric clinical trials conducted in accordance with the PIP are eligible for a
six month extension of the protection under a supplementary protection certificate (if any is in effect at the time of approval) or, in the case of orphan medicinal products, a two
year extension of the orphan market exclusivity. This pediatric reward is subject to specific conditions and is not automatically available when data in compliance with the PIP
are developed and submitted.

Outside the U.S., there are additional challenges in ensuring adequate coverage and payment for our products. Pricing of prescription pharmaceuticals is subject to

governmental control in many countries. Pricing negotiations with governmental authorities can extend well beyond the receipt of regulatory approval for a product and may
require us to conduct a clinical study that compares the cost effectiveness of our product candidates or products to other available therapies. The conduct of this type of clinical
study could be expensive and result in delays in our commercialization efforts. Third-party payors are challenging the prices charged for medical products and services, and
many third-party payors limit reimbursement for newly-approved health care products. Budgetary pressures in many European Union countries are also causing governments to
consider or implement various cost-containment measures, such as price freezes, increased price cuts and rebates. If budget pressures continue, governments may implement
additional cost-containment measures. Cost-control initiatives could decrease the price we might establish for products that we may develop or sell, which would result in lower
product revenues or royalties payable to us. There can be no assurance that any country that has price controls or reimbursement limitations for pharmaceutical products will
allow favorable reimbursement and pricing arrangements for any of our products.

Brexit and the Regulatory Framework in the United Kingdom

Following the result of a referendum in 2016, the United Kingdom left the EU on January 31, 2020, commonly referred to as Brexit. Pursuant to the formal withdrawal
arrangements agreed between the United Kingdom and the EU, the United Kingdom was subject to a transition period until December 31, 2020 (the Transition Period) during
which EU rules continued to apply. A UK-EU Trade and Cooperation Deal (the Deal) that outlines the future trading relationship between the United Kingdom and the
European Union was agreed in December 2020 and has been approved by each EU member state and the United Kingdom.

Since a significant proportion of the regulatory framework in the United Kingdom applicable to our business and our product candidates is derived from EU directives

and regulations, Brexit has had, and will continue to have, a material impact upon the regulatory regime with respect to the development, manufacture, importation, approval
and commercialization of our product candidates in the United Kingdom and the EU. Great Britain (made up of England, Scotland and Wales) is no longer covered by the
EEA’s procedures for the grant of marketing authorizations (Northern Ireland will be covered by the centralized authorization procedure and can be covered under the
decentralized or mutual recognition procedures). A separate marketing authorization will be required to market drugs in Great Britain. It is currently unclear whether the
Medical Healthcare products Regulatory Agency (MHRA) in the United Kingdom is sufficiently prepared to handle the increased volume of marketing authorization
applications that it is likely to receive. Any delay in obtaining, or an inability to obtain, any marketing approvals, would delay or prevent us from commercializing our product
candidates in the United Kingdom or the EU and restrict our ability to generate revenue and achieve and sustain profitability.

While the Deal provides for the tariff-free trade of medicinal products between the United Kingdom and the EU there may be additional non-tariff costs to such trade
which did not exist prior to the end of the Transition Period. Further, should the United Kingdom diverge from the EU from a regulatory perspective in relation to medicinal
products, tariffs could be put into place in the future. We could therefore, both now and in the future, face significant additional expenses (when compared to the position prior
to the end of the Transition Period) to operate our business, which could significantly and materially harm or delay our ability to generate

27

 
revenues or achieve profitability of our business. Any further changes in international trade, tariff and import/export regulations as a result of Brexit or otherwise may impose
unexpected duty costs or other non-tariff barriers on us. These developments, or the perception that any of them could occur, may significantly reduce global trade and, in
particular, trade between the impacted nations and the United Kingdom. It is also possible that Brexit may negatively affect our ability to attract and retain employees,
particularly those from the EU.

Orphan designation in Great Britain following Brexit is granted on an essentially identical basis to in the EU, but is based on the prevalence of the condition in Great

Britain. It is therefore possible that conditions that are currently designated as orphan conditions in Great Britain will no longer be and that conditions that are not currently
designated as orphan conditions in the EU will be designated as such in Great Britain.

Additional Regulation

As a biopharmaceutical company, even though we do not and will not control referrals of healthcare services or bill directly to Medicare, Medicaid or other third-party

payors, federal and state healthcare laws and regulations pertaining to fraud and abuse and patients’ rights are and will be applicable to our business. We are also subject to
regulation under the Occupational Safety and Health Act, the Environmental Protection Act, the Toxic Substances Control Act, the Resource Conservation and Recovery Act
and other present and potential federal, state or local regulations. These and other laws govern our use, handling and disposal of various biological and chemical substances
used in, and waste generated by, our operations. Our research and development involves the controlled use of hazardous materials, chemicals and viruses. Although we believe
that our safety procedures for handling and disposing of such materials comply with the standards prescribed by state and federal regulations, the risk of accidental
contamination or injury from these materials cannot be completely eliminated. In the event of such an accident, we could be held liable for any damages that result and any such
liability could exceed our resources.

Manufacturing

Our manufacturing facility in Thousand Oaks, California has the flexibility to manufacture multiple T-cell and CAR T immunotherapies while integrating research and

process science functions to enable increased collaboration for rapid product development. Our research and development and process and analytical development labs are
currently supporting preclinical and mid/late phase development activities. Our facility is designed to global regulatory standards, and the required facility commissioning and
qualification activities to support clinical manufacturing are complete. We are in the process of completing our facility’s commercial production qualification activities for tab-
cel® while building inventory according to our commercial product supply strategy.

We continue to scale our EBV T-cell manufacturing platform to improve product yields from a single donor leukapheresis collection and have generated data

confirming the use of stirred-tank bioreactors to improve yield and cell growth productivity. We believe our scalable technology can potentially be a key enabler to deliver
biologic-like cost of goods manufactured and could be leveraged across our portfolio, including our CAR T programs. There have been transient interruptions in the supply of
raw materials and consumables used in the development and manufacturing of our preclinical and clinical cell therapies related to the COVID-19 pandemic, including
leukapheresis collections, which supply raw materials used for our product candidates. If we are unable to obtain such raw materials or other necessary raw materials in a timely
manner, our business operations and manufacturing capabilities could be adversely affected.

In addition to our manufacturing facility in Thousand Oaks, California, we also work with Cognate BioServices, Inc. (Cognate) pursuant to a Commercial
Manufacturing Services Agreement (the Manufacturing Agreement) that we entered into in December 2019. Pursuant to the Manufacturing Agreement, Cognate provides
manufacturing services for certain of our product candidates. The initial term of the Manufacturing Agreement, as amended, runs until May 31, 2022. We may terminate the
Manufacturing Agreement for convenience on six months’ written notice to Cognate, or immediately if Cognate is unable to perform the services under the Manufacturing
Agreement or fails to obtain or maintain certain necessary approvals. In March 2021, Charles River Laboratories Inc. (CRL) acquired Cognate.

Our current manufacturing strategy is to evaluate each product candidate and determine which site in our manufacturing network provides the phase-appropriate
technical, quality and regulatory compliance requirements. In addition, the long-range supply requirements of our product candidates are evaluated periodically to ensure we are
planning manufacturing capacity and capabilities accordingly across our network. Our manufacturing network is comprised of our own facility and the manufacturing
capabilities of our partners, including MSK and an affiliate of QIMR Berghofer, and contract manufacturing organizations (CMOs), including Cognate. This strategic approach
provides us with the flexibility to support our clinical and commercial production needs, address time or capacity constraints as well as provide supply redundancy, where
appropriate.

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Our T-cell product candidates require blood-derived starting materials which are received from healthy, consenting third-party donors through FDA- and EMA-
compliant collection centers. Our manufacturing operations are conducted under Code of Federal Regulations Good Manufacturing Practices (GMPs), as well as Good Tissue
Practices (GTPs). GTPs are FDA regulations and guidance documents that govern the methods used in, and the facilities and controls used for, the manufacture of HCT/Ps,
which are human cells or tissue intended for implantation, transplant, infusion or transfer into a human recipient. The primary intent of the GTP requirements is to ensure that
cell and tissue-based products are manufactured in a manner designed to prevent the introduction, transmission and spread of communicable disease. FDA regulations also
require tissue establishments to register and list their HCT/Ps with the FDA and, when applicable, to evaluate donors through screening and testing.

Through agreements with our partners, we have acquired the right to use certain manufacturing process know-how related to producing clinical research-related drug

supply. These include materials to support the manufacturing of clinical study material, including key starting materials and intermediates as well as existing inventory of
clinical study materials. We also have the ability to obtain supply from third parties to ensure we have the necessary starting materials donated from healthy consenting third-
party donors.

Human Capital Management

As of December 31, 2021, we had 578 employees. We believe that the success of our business will depend, in part, on our ability to attract and retain qualified
personnel. Our human capital strategy is designed to enable successful execution of our business objectives, while fostering a collaborative and innovative culture, that
embraces diversity and inclusion. We monitor our success with insights across human capital metrics such as employee engagement, vacancy rates, time to hire, promotion
rates, performance ratings, succession depth, retention, EEO compliance, pay equity, and diversity representation. The principal purposes of our compensation policies and
equity incentive plans are to attract, retain and motivate employees and directors by paying for performance through the granting of stock-based compensation awards and cash-
based performance bonus awards. None of our employees are represented by a labor union or are a party to a collective bargaining agreement and we consider our relations with
our employees to be good.

COVID-19 Business Update

We continue to closely monitor the impact of the ongoing and evolving COVID-19 pandemic on our business and operations and have taken steps designed to ensure

the health and safety of our employees, staff, clinical site staff and patients and to maintain business continuity. Based on guidance issued by federal, state and local authorities,
we have temporarily transitioned most of our workforce to a remote, work-from-home model, while maintaining essential in-person manufacturing and laboratory functions in
order to advance key research, development and manufacturing priorities. We implemented safety protocols and procedures to support our onsite workforce.

In addition to implementing measures designed to protect the health and safety of our workforce, our clinical study and operational teams are working closely with
clinical sites to support the safety of site staff and patients as well as preserve data integrity and access to treatment as appropriate. Where needed, remote study visits, tele-
medicine, home health care, and other methods have been leveraged to ensure continuity of care for patients while preserving key endpoint data.

To date, the COVID-19 pandemic has not materially impacted our or our partners’ clinical, research and development, regulatory and manufacturing operations or

timelines. However, at the onset of the COVID 19 pandemic, we experienced some transient delays in clinical study operations, and may again experience delays associated
with the pandemic in the future. we experienced, and depending on the evolving impacts of the ongoing COVID-19 pandemic, we may again experience, some transient delays
in clinical study operations, as a result COVID-19.

The full extent to which the COVID-19 pandemic may impact our business and operations is subject to future developments which are uncertain and difficult to predict.

We continue to monitor the impact of the COVID-19 pandemic on our business and operations and will seek to adjust our activities as appropriate.

For additional information about risks and uncertainties related to the COVID-19 pandemic that may impact our business, financial condition and operations, see the

section titled “1A. Risk Factors” under Part I, Item 1A in this Annual Report on Form 10-K.

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Corporate Information

We were incorporated in Delaware in 2012. Our principal corporate offices are located at 611 Gateway Blvd., Suite 900, South San Francisco, California 94080 and our

telephone number at that address is (650) 278-8930. Our website address is www.atarabio.com.

Available Information

We file Annual Reports on Form 10-K, Quarterly Reports on Form 10-Q, Current Reports on Form 8-K, proxy statements and other materials with the Securities and
Exchange Commission (SEC). We make these reports available free of charge through our website as soon as reasonably practicable after we electronically file such reports
with, or furnish such reports to, the SEC. The information contained on, or that can be accessed through, our website is not a part of or incorporated by reference in this Annual
Report on Form 10-K or in any other filings we make with the SEC.

The SEC also maintains an internet site that contains reports, proxy and information statements and other information regarding issuers that file electronically with the

SEC at www.sec.gov.

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Item 1A. Risk Factors

Investing in our common stock involves a high degree of risk. Investors should carefully consider all of the risk factors and uncertainties described below, in addition to
the other information contained in this Annual Report on Form 10-K, including the section of this report titled “Management’s Discussion and Analysis of Financial Condition
and Results of Operations” and our consolidated financial statements and related notes, before investing in our common stock.

The risks described below may not be the only ones relating to our company and additional risks that we currently believe are immaterial may also affect us. If any of

these risks, including those described below, materialize, our business, competitive position, reputation, financial condition, results of operations, cash flows and future
prospects could be seriously harmed. In these circumstances, the market price of our securities could decline, and investors may lose all or a part of their investment.

Risks Related to Our Financial Results and Capital Needs

We have incurred substantial losses since our inception and anticipate that we will continue to incur substantial and increasing losses for the foreseeable future.

We are a clinical-stage biopharmaceutical company. Investment in biopharmaceutical product development is highly speculative because it entails substantial upfront

capital expenditures and significant risk that product candidates will fail to prove effective, gain regulatory approval or become commercially viable. We do not have any
products approved by regulatory authorities and have not generated any revenues from product sales, and have incurred significant research, development and other expenses
related to our ongoing operations and expect to continue to incur such expenses. As a result, we have not been profitable and have incurred significant operating losses in every
reporting period since our inception. For the year ended December 31, 2021, we reported a net loss of $340.1 million.

We do not expect to generate product revenues in the near future, if at all. We expect to continue to incur significant expenses and operating losses for the foreseeable

future. We anticipate these losses to increase as we continue to research, develop and seek regulatory approvals for our product candidates and any additional product candidates
we may acquire, in-license or develop, and potentially begin to commercialize product candidates that may achieve regulatory approval. We may encounter unforeseen
expenses, difficulties, complications, delays and other unknown factors that may adversely affect our business. The size of our future net losses will depend, in part, on the rate
of future growth of our expenses and our ability to generate revenues. If any of our product candidates fails in clinical studies or does not gain regulatory approval, or if
approved, fails to achieve market acceptance, we may never become profitable. Even if we achieve profitability in the future, we may not be able to sustain profitability in
subsequent periods. We anticipate that our expenses will increase in the future as we continue to invest in research and development of our existing product candidates,
investigate and potentially acquire new product candidates and expand our manufacturing and commercialization activities.

We have a limited operating history, which may make it difficult to evaluate the success of our business to date and to assess our future viability.

Our company was formed in August 2012. Our operations to date have been limited to organizing and staffing our company, acquiring product and technology rights
and conducting product development activities for our product candidates. We have not yet demonstrated our ability to successfully complete any Phase 2 or Phase 3 clinical
studies, obtain regulatory approval, consistently manufacture a commercial scale product or arrange for a third party to do so on our behalf, or conduct sales and marketing
activities necessary for successful commercialization for any of our product candidates. In addition, the adoptive immunotherapy technology underlying our T-cell product
candidates, including our next-generation CAR T programs, is new and largely unproven. Any predictions about our future success, performance or viability, particularly in
view of the rapidly evolving immunotherapy field, may not be as accurate as they could be if we had a longer operating history or approved products on the market.

In addition, as a young business, we may encounter unforeseen expenses, difficulties, complications, delays and other known and unknown factors. If we commercialize

tab-cel® in the US, subject to submission and approval of a BLA filing for tab-cel® by the FDA, we would need to transition from a company with a research and development
focus to a company capable of supporting commercial activities. We may not be successful in such a transition. We expect our financial condition and operating results to
continue to fluctuate significantly from quarter to quarter and year to year due to a variety of factors, many of which are beyond our control. Accordingly, any of our quarterly
or annual periods’ results are not indicative of future operating performance.

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We currently have no approved products and thus have no product revenues. We may never generate revenues from the sale of products or achieve profitability.

To date, we have not generated any revenues from product sales. Even if we are able to successfully achieve regulatory approval for our product candidates, we do not

know when we will generate revenues from product sales or become profitable, if at all. Our ability to generate revenues from product sales and achieve profitability will depend
on our ability to successfully commercialize products, including any of our current product candidates, and other product candidates that we may develop, in-license or acquire
in the future. Our ability to generate revenues from the sale of products and achieve profitability also depends on a number of additional factors, including our ability to:

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successfully complete development activities, including the necessary clinical studies with positive results;

complete and submit regulatory submissions to the FDA, EMA or other agencies and obtain regulatory approval for indications for which there is a
commercial market;

obtain coverage and adequate reimbursement from third parties, including government and private payors;

set commercially viable prices for our products, if any;

develop manufacturing and distribution processes for our novel T-cell immunotherapy product candidates;

develop commercial quantities of our products at acceptable cost levels;

establish and maintain adequate supply of our products, including cell lines with sufficient breadth to treat patients;

establish and maintain manufacturing relationships with reliable third parties or qualify our manufacturing facility such that we can maintain the supply of our
products by ensuring adequate, manufacturing of bulk drug substances and drug products in a manner that is compliant with global legal requirements;

achieve market acceptance of our products, if any;

attract, hire and retain qualified personnel;

protect our rights in our intellectual property portfolio;

develop a commercial organization capable of sales, marketing and distribution for any products we intend to sell ourselves in the markets in which we choose
to commercialize on our own; and

find suitable distribution partners to help us market, sell and distribute our approved products in other markets.

Our revenues for any product candidate for which regulatory approval is obtained will be dependent, in part, upon the size of the markets in the territories for which we

gain regulatory approval, the accepted price for the product, the ability to get reimbursement at any price, and whether we own the commercial rights for that territory. If the
number of our addressable disease patients is not as significant as we estimate, the indication approved by regulatory authorities is narrower than we expect, or the reasonably
accepted population for treatment is narrowed by competition, physician choice, treatment guidelines or a reduction in the incidence of the addressable disease, we may not
generate significant revenues from sales of our products, even if approved. In addition, we anticipate incurring significant costs associated with commercializing any approved
product candidate. As a result, even if we generate revenues, we may not become profitable and may need to obtain additional funding to continue operations. If we fail to
become profitable or are unable to sustain profitability on a continuing basis, then we may be unable to continue our operations at planned levels and may be forced to reduce
our operations.

We will require substantial additional financing to achieve our goals, and a failure to obtain this necessary capital when needed could force us to delay, limit, reduce or
terminate our product development or commercialization efforts.

We expect to expend substantial resources for the foreseeable future to continue the clinical development and manufacturing of our T-cell immunotherapy product

candidates, and the advancement and expansion of our preclinical research pipeline. We also expect to continue to expend resources for the development and manufacturing of
product candidates and the technology we have licensed or have an exclusive right to license from our partners. These expenditures will include costs associated with research
and development, potentially acquiring or licensing new product candidates or technologies, conducting preclinical and clinical studies and potentially obtaining regulatory
approvals and manufacturing products, as well as marketing and selling products approved for sale, if any. Under the terms of our license agreements with each of our in-license
partners, we are obligated to make payments upon the achievement of certain development, regulatory and commercial milestones. We will also need to make significant
expenditures to develop a commercial organization capable of sales, marketing and distribution for any products, if any, that we intend to sell ourselves in the markets in which
we choose to commercialize on our own. In addition, other unanticipated costs may arise. Because the design and outcome of our ongoing, planned and anticipated clinical
studies is highly uncertain, we cannot reasonably estimate the actual amounts necessary to successfully complete the development and commercialization of our product
candidates.

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Our future capital requirements depend on many factors, including:

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the scope, progress, results and costs of researching and developing our product candidates, and conducting preclinical and clinical studies;

the timing of, and the costs involved in, obtaining regulatory approvals for our product candidates, if clinical studies are successful, including any costs from
post-market requirements;

the cost of commercialization activities for our product candidates, if any of these product candidates is approved for sale, including marketing, sales and
distribution costs;

the cost of manufacturing or contracting for the manufacture of our product candidates for clinical studies in preparation for regulatory approval and in
preparation for commercialization;

our ability to establish and maintain strategic licensing or other arrangements and the financial terms of such agreements;

the costs to develop, acquire or in-license future product candidates or technologies;

the costs involved in preparing, filing, prosecuting, maintaining, expanding, defending and enforcing patent claims, including litigation costs and the outcome
of such litigation;

the timing, receipt and amount of sales of, or royalties on, our future products, if any; and

the emergence of competing technologies or other adverse market developments.

We expect that existing cash, cash equivalents and short-term investments as of December 31, 2021, together with the anticipated $100.0 million from FUJIFILM

Diosynth Biotechnologies California Inc. (FDB), payable upon closing of the strategic transaction with FDB, will be sufficient to fund our planned operations into the fourth
quarter of 2023. See Note 12 – Subsequent Events for further information. As of December 31, 2021, we had total cash, cash equivalents and short-term investments of $371.1
million. However, our operating plan may change as a result of many factors currently unknown to us, and we may need additional funds sooner than planned.

We do not have any committed external source of funds other than reimbursements, milestone and royalty payments that we may receive under the Bayer Agreements

and milestone and royalty payments that we may receive under Pierre Fabre Commercialization Agreement. While we expect to continue to opportunistically seek access to
additional funds through additional public or private equity offerings or debt financings, through potential collaborations, partnering or other strategic arrangements, or a
combination of the foregoing, additional funds may not be available when we need them on terms that are acceptable to us, or at all. If adequate funds are not available to us on
a timely basis, we may be required to delay, limit, reduce or terminate preclinical studies, clinical studies or other development activities for one or more of our product
candidates or delay, limit, reduce or terminate our establishment of sales, marketing and distribution capabilities or other activities that may be necessary to commercialize our
product candidates.

Raising additional capital may cause dilution to our existing stockholders, restrict our operations or require us to relinquish rights to our product candidates on terms that
are unfavorable to us.

We may seek required additional capital through a variety of means, including through private and public equity offerings and debt financings. To the extent that we

raise additional capital through the sale of equity or convertible debt securities, or if existing holders of warrants exercise their rights to purchase common stock, the ownership
interest of existing stockholders will be diluted, and the terms may include liquidation or other preferences that adversely affect the rights of stockholders. To the extent equity
valuations, including the trading price of our common stock, are depressed as a result of economic disruptions or other uncertainties, for example due to the COVID-19
pandemic or other factors, the potential magnitude of this dilution will increase. Debt financing, if available, may involve agreements that include covenants limiting or
restricting our ability to take certain actions, including incurring additional debt, making capital expenditures, entering into licensing arrangements, or declaring dividends. If we
raise additional funds from third parties, we may have to relinquish valuable rights to our technologies or product candidates or grant licenses or other rights on terms that are
not favorable to us. If we are unable to raise additional funds through equity or debt financing when needed, we may be required to delay, limit, reduce or terminate our product
development or commercialization efforts for our product candidates, grant to others the rights to develop and market product candidates that we would otherwise prefer to
develop and market ourselves or take other actions that are adverse to our business.

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Risks Related to the Development of Our Product Candidates

We are generally early in our development efforts and have only a small number of product candidates in clinical development. All of our other product candidates are still
in preclinical development. If we or our collaborators are unable to successfully develop and commercialize product candidates or experience significant delays in doing so,
our business may be materially harmed.

We are generally early in our development efforts, and only a small number of our product candidates are in clinical development. The majority of our product
candidates are currently in preclinical development. We have invested substantial resources in identifying and developing potential product candidates, conducting preclinical
and clinical studies, manufacturing activities and preparing for the potential commercial launch of our product candidates. Our ability to generate revenues from the sale of
products, if approved, will depend heavily on the successful development and eventual commercialization of our product candidates. The success of our product candidates will
depend on many factors, including the following:

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completion of preclinical and clinical studies with positive results, demonstrating the safety, purity, and potency of our product candidates to the satisfaction of
the FDA or other regulatory agencies;

receipt of regulatory approvals from applicable authorities, including required authorizations for clinical trials and marketing authorizations;

protecting our rights in our intellectual property portfolio, including by obtaining and maintaining patent and trade secret protection and regulatory exclusivity
for our product candidates;

establishing or making arrangements with third-party manufacturers or qualifying our own manufacturing facility for clinical and commercial manufacturing
purposes;

developing manufacturing and distribution processes for our novel T-cell product candidates and next-generation CAR T programs;

manufacturing or contracting with third parties for the manufacture of our product candidates at an acceptable cost;

launching commercial sales of our products, if approved by applicable regulatory authorities, whether alone or in collaboration with others;

acceptance of our products, if approved by applicable regulatory authorities, by patients and the medical community;

obtaining and maintaining coverage and adequate reimbursement by third-party payors, including government payors, for our products, if approved by
applicable regulatory authorities;

effectively competing with other therapies;

maintaining a continued acceptable benefit/risk profile of the products following approval; and

maintaining and growing an organization of scientists and functional experts who can develop and commercialize our products and technology.

If we do not achieve one or more of these factors in a timely manner or at all, we could experience significant delays or an inability to successfully develop and

commercialize our product candidates, which could materially harm our business.

Our business and operations have been affected by and could be materially and adversely affected in the future by the effects of health epidemics and pandemics, including
the evolving and ongoing effects of the COVID-19 pandemic, in particular with respect to any new variants or resurgences of the pandemic. The COVID-19 pandemic
continues to impact our business and operations and could materially and adversely affect our business and operations in the future, as well as the businesses and
operations of third parties on which we rely.

Our business could be adversely affected by health epidemics and pandemics, including the ongoing COVID-19 pandemic, which has presented a substantial public
health and economic challenge around the world and has affected, and continues to affect, our employees, patients, communities and business operations, as well as the U.S.
economy and financial markets. As a result of the ongoing COVID-19 pandemic, the work-from-home model we implemented in March 2020 for most of our employees
remains in place. We continue to maintain essential in-person manufacturing and laboratory functions in order to advance key research, development and manufacturing
priorities. In connection with these measures, we may be subject to claims based upon, arising out of, or related to COVID-19 and our actions and responses thereto, including
any determinations that we may make to continue to operate or to re-open our offices and facilities where permitted by applicable law. The effects of current and potential future
state executive orders, local shelter-in-place orders, government-imposed quarantines, our work-from-home policies and potential return-to-office strategy and other similar
actions may negatively impact productivity, disrupt our business and delay our clinical programs and timelines, the magnitude of which will depend, in part, on the length and
severity of the restrictions and other limitations on our ability to conduct our business in the ordinary course.

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Further quarantines, shelter-in-place or similar restrictions and other actions taken by foreign, federal, state and local governments, or the perception that such orders,

shutdowns or other restrictions on the conduct of business operations could occur or could be reinstated, related to the ongoing COVID-19 pandemic or other infectious
diseases, could impact our manufacturing capabilities and third-party manufacturing facilities in the United States and other countries, or the availability or cost of materials,
which would disrupt our supply chain. In particular, standard transportation channels have been impacted and we and other manufacturing, testing, product disposition, contract
manufacturing organizations (CMOs) and external testing laboratories are subject to enhanced risk assessment and mitigation measures. In addition, there have been and may
continue to be interruptions in the supply of leukapheresis collections, which supply raw materials used in our products.

Our clinical trials may also be affected by health epidemics and have been affected by the ongoing and evolving COVID-19 pandemic. Clinical site initiation and

patient enrollment have experienced delays as a result of the COVID-19 pandemic, including due to the prioritization of hospital resources toward COVID-19 and away from
clinical trials or as a result of changing practice patterns that impact the diseases our trials address. Some patients may not be able to comply with clinical trial protocols if
quarantines impede patient movement or interrupt healthcare services or if patients contract COVID-19 or are forced to quarantine. For example, while most clinical trial sites
for our studies, including our Phase 3 clinical trial of tab-cel® in patients with EBV+ PTLD, remain open to enrollment for patients, some sites have limited the screening and
enrollment of new patients due to governmental orders related to COVID-19, or fear of infection of COVID-19, have limited, and may continue to limit, patients’ abilities to
access clinical sites. COVID-19-related travel restrictions may also interrupt key clinical trial activities, such as clinical trial site data monitoring and efficacy, safety and
translational data collection, processing and analyses. At the outset of the COVID-19 pandemic, we observed a temporary slow-down in stem cell and solid organ transplant
volumes, which may have decreased the eligible patient population for the tab-cel® Phase 3 study. In April 2020, we initiated a temporary pause in the screening and enrollment
of patients in our EMBOLD study of ATA188 in patients with PMS. Although we were able to resume the screening and enrollment of patients in our EMBOLD study and
enrolled the first patient in the study in June 2020, the ongoing COVID-19 pandemic may require us to institute another pause in the screening and enrollment of patients in our
EMBOLD study. Similarly, our ability to recruit and retain principal investigators and site staff who, as healthcare providers, may have heightened exposure to COVID-19, may
be adversely impacted.

While we expect the ongoing and evolving COVID-19 pandemic to continue to adversely affect our business operations, the extent of the impact on our clinical

development and regulatory efforts and the value of and market for our common stock will depend on future developments that are highly uncertain and cannot be predicted
with confidence at this time, such as the ultimate duration of the pandemic, travel restrictions, quarantines, social distancing and business closure requirements in the U.S. and in
other countries, and the effectiveness of actions taken globally to contain and treat COVID-19. In addition, to the extent the evolving effects of the ongoing and evolving
COVID-19 pandemic adversely affect our business and results of operations, it may also have the effect of heightening many of the other risks and uncertainties described
elsewhere in this “Risk Factors” section.

Our future success is dependent on the regulatory approval of our product candidates.

We do not have any products that have gained regulatory approval. Currently, our prioritized clinical-stage product candidates include tab-cel® and ATA188. Our

business is substantially dependent on our ability to obtain regulatory approval for, and, if approved, to successfully commercialize our product candidates in a timely manner.

We cannot commercialize product candidates in the U.S. without first obtaining regulatory approval for the product from the FDA; similarly, we cannot commercialize

product candidates outside of the U.S. without obtaining regulatory approval from comparable foreign regulatory authorities. Before obtaining regulatory approvals for the
commercial sale of any product candidate for a target indication, we must demonstrate with substantial evidence gathered in preclinical and clinical studies that the product
candidate is safe and effective for use for that target indication and that the manufacturing facilities, processes and controls are adequate with respect to such product candidate
to assure safety, purity and potency.

The time required to obtain approval by the FDA and comparable foreign regulatory authorities is unpredictable but typically takes many years following the
commencement of preclinical and clinical studies and depends upon numerous factors, including the substantial discretion of the regulatory authorities. The novel nature of our
product candidates may create further challenges in obtaining regulatory approval. For example, the FDA and comparable foreign regulatory authorities have limited experience
with regulating the development and commercialization of T-cell immunotherapies, particularly allogeneic T-cell product candidates, and CAR T therapies, including assessing
the comparability of different versions of such product candidates. In addition, approval policies, regulations, regulatory positions or the type and amount of clinical and other
data necessary to gain approval may change during the course of a product candidate’s clinical development and throughout regulatory interactions, and may vary among
jurisdictions, particularly for novel therapies. We have not obtained regulatory approval for any product candidate and it is possible that none of our existing product candidates
or any future product candidates will ever obtain regulatory approval.

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Our product candidates could fail to receive regulatory approval from the FDA or a comparable foreign regulatory authority for many reasons, including:

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disagreement with the design or conduct of our clinical studies;

failure to demonstrate positive benefit/risk profile of the product candidate for its proposed indication;

failure of clinical sites to conduct the study in accordance with applicable regulatory requirements;

failure of clinical studies to meet the level of statistical significance required for approval;

disagreement with our interpretation of data from preclinical studies or clinical studies;

the insufficiency of data collected from clinical studies of our product candidates to support the submission and filing of a BLA or other submission or to
obtain regulatory approval;

inability to reach agreement with the FDA or comparable foreign regulatory authorities on the methodologies for, and assessment of, comparability of different
versions of product candidates used in non-pivotal studies, pivotal studies and for intended commercial use;

failure to obtain approval of our manufacturing processes or facilities of third-party manufacturers with whom we contract for clinical and commercial
supplies or our own manufacturing facility; or

changes or inconsistencies in the requested or required methodologies, statistical analyses, specification criteria or regulatory submission requirements for a
product candidate, including changes to, or inconsistencies with, applicable industry practice or precedent; or

changes in the: (i) approval policies or regulations that render our preclinical and clinical data insufficient for approval; or (ii) positions, guidance or feedback
communicated by the FDA or comparable foreign regulatory authorities.

The FDA or a comparable foreign regulatory authority may require more information, including additional CMC information, preclinical or clinical data to support

approval, which may delay or prevent approval and our commercialization plans, or we may decide to abandon the development program.   For example, at a Type B meeting in
February 2022, we were not able to align with the FDA on comparability between product used for in the pivotal ALLELE study and the intended commercial product. The
FDA’s preliminary feedback recommended we conduct a new clinical trial with the commercial product to address the lack of alignment on comparability.  While we intend to
continue explore alternative pathways with the FDA to enable filing of a BLA for tab-cel® based on data from the pivotal ALLELE study, if we are unable to establish
comparability to the FDA’s satisfaction or otherwise reach agreement with the FDA on a pathway to BLA submission, we will be required to perform additional clinical trials
prior to submitting the BLA for tab-cel®, which would result in considerable delay to a BLA submission. The requirement to conduct an additional clinical trial could lead us not
to pursue a BLA submission.  Conducting a clinical trial may prove too difficult or too expensive, and the process of designing a clinical trial, enrolling enough patients, and
completing treatment and data collection under the protocol could take a significant amount of time, effort, and resources.  Even if we complete the clinical trial, the study may
not meet its prespecified endpoints, and even if it does, the FDA may still disagree with our determination that the clinical trial is sufficient to support submission and approval
of a BLA for tab-cel®. In addition, if we were to obtain approval, regulatory authorities may approve any of our product candidates for fewer or more limited indications than
we request (including failing to approve the most commercially promising indications), may grant approval contingent on the performance of costly post-marketing clinical
studies, or may approve a product candidate with a label that does not include the labeling claims necessary or desirable for the successful commercialization of that product
candidate. In addition, the clinical study requirements of the FDA, EMA and other regulatory agencies and the criteria these regulators use to determine the safety and efficacy
of a product candidate are determined according to the type, complexity, novelty and intended use and market of the potential products. The regulatory approval process for
novel product candidates, such as our novel T-cell product candidates and next-generation CAR T programs, can be more complex and consequently more expensive and take
longer than for other, better known or extensively studied pharmaceutical or other product candidates. Approvals by the EMA and FDA for existing autologous CAR T
therapies, such as Novartis’ Kymriah® and Gilead’s Yescarta®, may not be indicative of what these regulators may require for approval of our therapies.  We have multiple
clinical trials of our product candidates currently ongoing. If an adverse safety issue, clinical hold or other adverse finding occurs in one or more of our clinical trials, such event
could adversely affect our other clinical trials of the same or related product candidates.  Moreover, our product candidates may not perform successfully in clinical studies or
may be associated with adverse events that distinguish them from those that have previously been approved, such as existing autologous CAR T therapies. For instance,
allogeneic product candidates may result in adverse events not experienced with autologous products.

Our development and commercialization activities could be harmed or delayed by governmental or regulatory delays due to limitations on the availability of

governmental and regulatory agency personnel to review regulatory filings or engage with us, caused by global health concerns, including the ongoing and evolving COVID-19
pandemic, changes to governmental regulatory requirements, policies, guidelines or priorities, reallocation, or availability of government resources, or for other reasons, which
may significantly delay the FDA’s, or other regulatory agency, ability to review and process any submissions we have filed or may file or cause other regulatory delays. If
global health concerns continue to prevent the FDA or other regulatory authorities from conducting their regular inspections, or impact reviews or other regulatory activities, it
could significantly impact the ability of the FDA or other regulatory authorities to timely review and process our regulatory submissions, which could have a material adverse
effect on our business.  For example, in response to the COVID-19 pandemic, on March 10, 2020, the FDA announced its intention to postpone

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most inspections of foreign manufacturing facilities and products inspections of domestic manufacturing facilities through April 2020. On March 18, 2020, the FDA announced
its intention to temporarily postpone routine surveillance inspections of domestic manufacturing facilities and provided guidance regarding the conduct of clinical trials. On July
10, 2020, the FDA announced that it is working toward the goal of restarting on-site inspections it deems to be “mission critical.” In May 2021, the FDA updated its guidance,
first published in August 2020, clarifying how it intends to conduct inspections during the COVID-19 pandemic, including how it plans to determine which inspections are
“mission critical.” Additionally, on April 14, 2021, the FDA issued a guidance document in which the FDA described its plans to conduct voluntary remote interactive
evaluations of certain drug manufacturing facilities and clinical research sites. According to the guidance, the FDA intends to request such remote interactive evaluations in
situations where an in-person inspection would not be prioritized, deemed mission-critical, or where direct inspection is otherwise limited by travel restrictions, but where the
FDA determines that remote evaluation would still be appropriate. The FDA intends to use this risk-based assessment system to identify the categories of regulatory activity
that can occur within a given geographic area, ranging from mission critical inspections to resumption of all regulatory activities. Regulatory authorities outside the United
States may adopt similar restrictions or other policy measures in response to the COVID-19 pandemic. It is unclear how FDA’s and other health agencies’ policies and guidance
will impact any inspections of our facilities, including our clinical trial sites.

Even if a product candidate were to successfully obtain approval from the FDA and comparable foreign regulatory authorities, any approval might contain significant

limitations related to use restrictions for specified age groups, warnings, precautions or contraindications, or may be subject to burdensome post-approval study or risk
management requirements. If we are unable to obtain regulatory approval for one of our product candidates in one or more jurisdictions, or any approval contains significant
limitations, we may not be able to obtain sufficient funding to continue the development of that product or generate revenues attributable to that product candidate. Also, any
regulatory approval of our current or future product candidates, once obtained, may be withdrawn.

Our T-cell immunotherapy product candidates and our next-generation CAR T programs represent new therapeutic approaches that could result in heightened regulatory
scrutiny, delays in clinical development or delays in or our inability to achieve regulatory approval, commercialization or payor coverage of our product candidates.

Our future success is dependent on the successful development of T-cell immunotherapies and our next-generation CAR T programs in general and our development

product candidates in particular. Because these programs, particularly our pipeline of allogeneic T-cell product candidates that are bioengineered from donors, represent a new
approach to immunotherapy for the treatment of cancer and other diseases, developing and commercializing our product candidates subject us to a number of challenges,
including:

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obtaining regulatory approval from the FDA and other regulatory authorities, which have limited experience with regulating the development and
commercialization of T-cell immunotherapies, particularly allogeneic T-cell product candidates;

developing and deploying consistent and reliable processes for procuring blood from consenting third-party donors, isolating T cells from the blood of such
donors, activating the isolated T cells against a specific antigen, characterizing and storing the resulting activated T cells for future therapeutic use, selecting
and delivering a sufficient supply and breadth of appropriate partially HLA-matched cell line from among the available T-cell lines, and finally infusing these
activated T cells into patients;

utilizing these product candidates in combination with other therapies (e.g., immunomodulatory approaches such as checkpoint inhibitors), which may
increase the risk of adverse side effects;

educating medical personnel regarding the potential side effect profile of each of our product candidates, particularly those that may be unique to our
allogeneic T-cell product candidates and to our next-generation CAR T programs;

understanding and addressing variability in the quality of a donor’s T cells, which could ultimately affect our ability to manufacture product in a reliable and
consistent manner;

developing processes for the safe administration of these products, including long-term follow-up and registries, for all patients who receive these product
candidates;

establishing or making arrangements with third-party manufacturers to manufacture, or manufacturing on our own, product candidates to our specifications
and in a timely manner to support our clinical studies and, if approved, commercialization;

sourcing clinical and, if approved by applicable regulatory authorities, commercial supplies for the materials used to manufacture and process these product
candidates that are free from viruses and other pathogens that may increase the risk of adverse side effects;

developing a manufacturing process and distribution network that can provide a stable supply with a cost of goods that allows for an attractive return on
investment;

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establishing sales and marketing capabilities ahead of and after obtaining any regulatory approval to gain market acceptance, and obtaining adequate coverage,
reimbursement and pricing by third-party payors and government authorities; and

developing therapies for types of diseases beyond those initially addressed by our current product candidates.

We cannot be sure that the manufacturing processes used in connection with our T-cell immunotherapy product candidates will yield a sufficient supply of satisfactory

products that are safe, pure, potent, comparable to those T cells produced by our partners historically, scalable or profitable.

Moreover, actual or perceived safety issues, including adoption of new therapeutics or novel approaches to treatment, may adversely influence the willingness of

subjects to participate in clinical studies, or, if one of our product candidates is approved by applicable regulatory authorities, of physicians to subscribe to the novel treatment
mechanics or of patients to provide consent to receive a novel treatment despite its regulatory approval. The FDA or other applicable regulatory authorities may require specific
post-market studies or additional information that communicates the benefits or risks of our products. New data may reveal new risks of our product candidates at any time
prior to or after regulatory approval.

Physicians, hospitals and third-party payors often are slow to utilize new products, technologies and treatment practices that require additional upfront costs and

training. Physicians may not be willing to undergo training on this novel therapy, may decide the therapy is too complex to adopt without appropriate training or not cost-
efficient, and may choose not to administer the therapy. Based on these and other factors, hospitals and payors may decide that the benefits of this new therapy do not or will not
outweigh its costs.

The results of preclinical studies or earlier clinical studies are not necessarily predictive of future results. Our existing product candidates in clinical studies, and any other
product candidate we advance into clinical studies, may not have favorable results in later clinical studies or receive regulatory approval.

Success in preclinical studies and early clinical studies does not ensure that later clinical studies will generate adequate data to demonstrate the efficacy and safety of an
investigational drug. Likewise, a number of companies in the pharmaceutical and biotechnology industries, including those with greater resources and experience than us, have
suffered significant setbacks in clinical studies, even after seeing promising results in earlier preclinical studies or clinical studies. Despite the results reported in earlier
preclinical studies or clinical studies for our product candidates, there can be significant variability in safety and efficacy results between different clinical trials of the same
product candidate due to numerous factors, we do not know whether the clinical studies we may conduct, or clinical studies in progress, will demonstrate adequate efficacy and
safety to result in regulatory approval to market tab-cel®, ATA188, any product candidates resulting from our next-generation CAR T programs or any of our other product
candidates in any particular jurisdiction.

Tab-cel® has been predominantly evaluated in single-center studies under investigator-sponsored investigational new drug (INDs) held by MSK and in our EAP,
utilizing different response criteria and endpoints from those we may utilize in later clinical studies. The findings may not be reproducible in late phase studies we conduct. For
instance, the current protocol for our ALLELE study is designed to rule out a 20% ORR as the null hypothesis. This means that if the lower bound of the 95% confidence
interval on ORR among patients receiving at least one dose of tab-cel® exceeds 20% at the end of the study, then the study would be expected to meet the primary endpoint for
the treatment of PTLD. For example, assuming enrollment of 33 patients in a cohort of ALLELE, an observed ORR above approximately 37% would be expected to meet the
primary endpoint for that cohort. In addition, our amended ALLELE study protocol includes an interim analysis as well as a final study analysis. Depending on discussions with
regulators, we may, for example, file a marketing application on the basis of interim data from a subset of the required patients or file a marketing application on the basis of the
final data. We have previously received feedback from the FDA that an interim analysis may not be sufficient to support approval of a BLA. A marketing application based on
interim data would impact the required ORR, may impact the approved indication, and may also result in post-marketing requirements that must be fulfilled. Similarly, if
conditional marketing authorization is granted from the European Commission, we may be subject to ongoing obligations, including the need to provide additional clinical data
at a later stage to confirm a positive benefit/risk balance.

For regulatory approvals of tab-cel®, we plan on using independent radiologist and/or oncologist assessment of responses which may not correlate with the investigator-

reported assessments. In addition, the Phase 2 clinical studies with tab-cel® enrolled a heterogeneous group of patients with a variety of EBV-driven malignancies, including
EBV+ PTLD after HCT and EBV+ PTLD after SOT. These Phase 2 studies were not prospectively designed to evaluate the efficacy of tab-cel® in the treatment of a single
disease state for which we may later seek approval.

Moreover, final study results may not be consistent with interim study results. Efficacy data from prospectively designed studies may differ significantly from those
obtained from retrospective subgroup analyses. In addition, clinical data obtained from a clinical study with an allogeneic product candidate may not yield the same or better
results as compared to an autologous product candidate. If

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later-stage clinical studies do not produce favorable results, our ability to achieve regulatory approval for any of our product candidates may be adversely impacted. Even if we
believe that we have adequate data to support an application for regulatory approval to market any of our product candidates, the FDA or other regulatory authorities may not
agree and may require that we conduct additional clinical studies.

Interim “top line” and preliminary data from clinical studies that we or our partners may announce or share with regulatory authorities from time to time may change as
more patient data become available and are subject to audit and verification procedures that could result in material changes in the final data.

From time to time, we or our partners may announce or share with regulatory authorities interim “top line” or preliminary data from clinical studies. Interim data from
completed clinical studies are subject to the risk that one or more of the clinical outcomes may materially change as patient enrollment continues and more patient data become
available. Preliminary or “top line” data also remain subject to audit and verification procedures that may result in the final data being materially different from the preliminary
data previously announced. As a result, interim and preliminary data should be viewed with caution until the final data are available. Adverse differences between preliminary
or interim data and final data could impact the regulatory approval of, and significantly harm the prospects of any product candidate that is impacted by the applicable data.

Clinical drug development involves a lengthy and expensive process with an uncertain outcome.

Clinical testing is expensive and can take many years to complete, and its outcome is inherently uncertain. Failure can occur at any time during the clinical study

process. Product candidates in later stages of clinical studies may fail to show the desired safety and efficacy traits despite having progressed through preclinical and clinical
studies.

We may experience delays in our ongoing or future clinical studies and we do not know whether clinical studies will begin or enroll subjects on time, will need to be

redesigned or will be completed on schedule, if at all. There can be no assurance that the FDA or comparable foreign regulatory authorities will not put clinical studies of any of
our product candidates on clinical hold in the future. Clinical studies may be delayed, suspended or prematurely terminated for a variety of reasons, such as:

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delays in enrollment due to travel, shelter-in-place or quarantine policies, or other factors, related to the ongoing COVID-19 pandemic or other epidemics or
pandemics;

delay or failure in reaching agreement with the FDA or a comparable foreign regulatory authority on a study design that we are able to execute;

delay or failure in obtaining authorization to commence a study or inability to comply with conditions imposed by a regulatory authority regarding the scope or
design of a study;

delay or failure in reaching agreement on acceptable terms with prospective contract research organizations (CROs) and clinical study sites, the terms of which
can be subject to extensive negotiation and may vary significantly among different CROs and study sites;

delay or failure in obtaining institutional review board (IRB) approval or the approval of other reviewing entities, including comparable foreign regulatory
authorities, to conduct a clinical study at each site;

withdrawal of clinical study sites from our clinical studies or the ineligibility of a site to participate in our clinical studies;

delay or failure in recruiting and enrolling eligible subjects to participate in a study;

delay or failure in subjects completing a study or returning for post-treatment follow-up;

clinical sites and investigators deviating from study protocol, failing to conduct the study in accordance with regulatory requirements, or dropping out of a
study;

an FDA or other regulatory authority clinical site inspection reveals serious violations of regulations applicable to clinical investigations, which may result in
requests for additional data analyses and/or rejection of data deemed unreliable;

inability to identify and maintain a sufficient number of study sites, including because potential study sites may already be engaged in competing clinical study
programs enrolling the same population;

failure of our third-party clinical study managers to satisfy their contractual duties, meet expected deadlines or return trustworthy data;

delay or failure in adding new study sites;

interim results or data that are ambiguous or negative or are inconsistent with earlier results or data;

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feedback from the FDA, the IRB, data safety monitoring boards or comparable foreign authorities, or results from earlier stage or concurrent preclinical and
clinical studies, that might require modification to the protocol for a study;

a decision by the FDA, the IRB, comparable foreign authorities, or us, or a recommendation by a data safety monitoring board or comparable foreign
authority, to suspend or terminate clinical studies at any time for non-compliance with regulatory requirements, safety issues, including a finding that our
product candidates have undesirable side effects or other unexpected characteristics, or a finding that the participants are being exposed to unacceptable health
risk, or for any other reason;

unacceptable benefit/risk profile, unforeseen safety issues or adverse side effects;

failure to demonstrate a benefit from using a product candidate;

difficulties in manufacturing or obtaining from third parties sufficient quantities and breadth of appropriate partially HLA matched cell lines from among the
available T-cell lines to start or to use in clinical studies;

lack of adequate funding to continue a study, including the incurrence of unforeseen costs due to enrollment delays, requirements to conduct additional studies
or increased expenses associated with the services of our CROs and other third parties; or

changes in governmental regulations or administrative actions or lack of adequate funding to continue a clinical study.

Patient enrollment, a significant factor in the timing of clinical studies, is affected by many factors including:

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the size and nature of the patient population;

the possibility that the rare diseases that many of our product candidates address are under-diagnosed;

changing medical practice patterns or guidelines related to the diseases or conditions we are investigating;

the severity of the disease under investigation, our ability to open clinical study sites;

the proximity of subjects to clinical sites;

the patient referral practices of physicians;

the design and eligibility criteria of the clinical study;

ability to obtain and maintain patient consents;

risk that enrolled subjects will drop out or die before completion;

competition for patients from other clinical studies;

our or our partner’s ability to manufacture the requisite materials for a study;

risk that we do not have appropriately matched HLA cell lines;

clinicians’ and patients’ perceptions as to the potential advantages and risks of the drug being studied in relation to other available therapies, including any new
drugs that may be approved for the diseases or conditions we are investigating; and

disruptions caused by man-made or natural disasters or public health pandemics or epidemics, including, for example, the ongoing COVID-19 pandemic.

As an example, we activated additional clinical sites for the ALLELE study of tab-cel® over the course of 2018 and increased HLA coverage during this period. As a

result, enrollment in our studies was limited in the early part of 2018 and increased through the course of the year as we increased clinical sites and HLA coverage. However, in
May 2019, we announced that enrollment in our Phase 3 studies of tab-cel® for patients with EBV+ PTLD was proceeding slower than anticipated. Many of our product
candidates are designed to treat rare diseases, and as a result, the pool of potential patients with respect to a given disease is small. We may not be able to initiate or continue to
support clinical studies of tab-cel®, ATA188 or any other product candidates if we are unable to locate and enroll a sufficient number of eligible participants in these studies as
required by the FDA or other regulatory authorities. We have experienced some transient delays in clinical trial site initiation and patient enrollment in certain of our clinical
trials, including our Phase 3 clinical trial of tab-cel®, as a result of the evolving impact of the ongoing COVID-19 pandemic, and if the COVID-19 pandemic continues and
persists for an extended period of time, we could experience significant disruptions to our clinical development timelines. Even if we are able to enroll a sufficient number of
patients in our clinical studies, if the pace of enrollment is slower than we expect, the development costs for our product candidates may increase and the completion of our
studies may be delayed or our studies could become too expensive to complete.

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We rely on CROs, other vendors and clinical study sites to ensure the proper and timely conduct of our clinical studies, and while we have agreements governing their

committed activities, we have limited influence over their actual performance. Furthermore, these third parties may also have relationships with other entities, some of which
may be our competitors. Reliance on CROs entails risks to which we would not be subject if we conducted our clinical studies ourselves, including reliance on the CRO for
clinical site initiation and monitoring, the possibility that the CRO does not maintain the financial resources to meet its obligations under our agreements, the possibility of
breach of these agreements by the CRO because of factors beyond our control, including a failure to properly perform their obligations under these agreements, and the
possibility of termination or nonrenewal of the agreements by the CROs, based on their own business priorities, at a time that is costly or damaging to us. Our reliance on these
third parties for research and development activities will reduce our control over these activities but will not relieve us of our regulatory responsibilities. For example, we will
remain responsible for ensuring that each of our clinical trials is conducted in accordance with the general investigational plan, study protocols for the trial, statistical analysis
plan and other study-specific documents (for example, monitoring and blinding plans). Moreover, the FDA requires us to comply with standards, commonly referred to as Good
Clinical Practice (GCP), International Council for Harmonization of Technical Requirements for Pharmaceuticals for Human Use, or ICH, guidelines, and regulations regarding
the informed consent process, safety reporting requirements, data collection guidelines, and other regulations for conducting, recording and reporting the results of clinical trials
to assure that data and reported results are credible and accurate and that the rights, integrity and confidentiality of trial participants are protected. The EMA, also requires us to
comply with similar standards. Regulatory authorities enforce these GCP requirements through periodic inspections of trial sponsors, principal investigators and trial sites. If we
or any of our CROs fail to comply with applicable GCP requirements, the clinical data generated in our clinical trials may be deemed unreliable and the FDA, EMA or
comparable foreign regulatory authorities may require us to perform additional clinical trials before approving our marketing applications. We cannot assure you that upon
inspection by a given regulatory authority, such regulatory authority will determine that any of our clinical trials comply with GCP and other applicable regulations. In addition,
our clinical trials must be conducted with product produced under applicable current Good Manufacturing Practices (cGMP) and current Good Tissue Practices (cGTP)
regulations. Our failure to comply with these regulations may require us to conduct new clinical trials, which would delay the marketing approval process. We also are required
to register certain ongoing clinical trials and post the results of certain completed clinical trials on a government-sponsored database, ClinicalTrials.gov, within certain
timeframes. Failure to do so can result in fines, adverse publicity and civil and criminal sanctions.

If we experience delays or quality issues in the conduct, completion or termination of any clinical study of our product candidates, the approval and commercial
prospects of such product candidate will be harmed, and our ability to generate product revenues from such product candidate will be delayed. In addition, any delays in
completing our clinical studies will increase our costs, slow down our product candidate development and approval process and jeopardize our ability to commence product
sales and generate revenues. Any delays in completing our clinical studies for our product candidates may also decrease the period of commercial exclusivity. In addition, many
of the factors that could cause a delay in the commencement or completion of clinical studies may also ultimately lead to the denial of regulatory approval of our product
candidates.

Our product candidates, the methods used to deliver them or their dosage levels may cause undesirable side effects or have other properties that could delay or prevent
their regulatory approval, limit the commercial profile of an approved label or result in significant negative consequences following any regulatory approval.

Undesirable side effects caused by our product candidates, their delivery methods or dosage levels could cause us or regulatory authorities to interrupt, delay or halt

clinical studies and could result in a more restrictive label or the delay or denial of regulatory approval by the FDA or other comparable foreign regulatory authority. As a result
of safety or toxicity issues that we or our partners may experience in our clinical studies, we or our partners may not receive approval to market any product candidates, which
could prevent us from ever generating product or royalty revenues or achieving profitability. Results of our studies could reveal an unacceptably high severity and incidence of
side effects, or risks that outweigh the benefits of our product candidates. In such an event, our studies could be suspended or terminated, and the FDA or comparable foreign
regulatory authorities could order us to cease further development of or deny approval of our product candidates for any or all targeted indications. The drug-related side effects
could affect patient recruitment or the ability of enrolled subjects to complete the study or result in potential product liability claims.

Additionally, if any of our product candidates receives regulatory approval, and we or others later identify undesirable side effects caused by such product, a number of

potentially significant negative consequences could result, including that:

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we may be forced to suspend marketing of that product;

regulatory authorities, IRBs, or other clinical trial oversight bodies may place a hold on any ongoing clinical trials;

regulatory authorities may withdraw or change their approvals of that product;

regulatory authorities may require additional warnings on the label or limit access of that product to selective specialized centers with additional safety
reporting and with requirements that patients be geographically close to these centers for all or part of their treatment;

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we may be required to conduct post-marketing studies;

we may be required to change the way the product is administered;

we could be sued and held liable for harm caused to subjects or patients;

our products may be seized, or we may be required to recall our products;

our products may become less competitive in the marketplace; and

our reputation may suffer.

Any of these events could diminish the usage or otherwise limit the commercial success of our product candidates and prevent us from achieving or maintaining market

acceptance of the affected product candidate, if approved by applicable regulatory authorities.

The market opportunities for our product candidates may be limited to those patients who are ineligible for or have failed prior treatments and may be small.

The FDA often approves new cancer therapies initially only for use in patients with relapsed or refractory metastatic disease. We expect to initially seek approval of tab-
cel® and our other oncology product candidates in this setting. Subsequently, for those products that prove to be sufficiently beneficial, if any, we may seek approval for earlier
lines of treatment and potentially as a first line therapy, but there is no guarantee that our product candidates, even if approved, would be approved for earlier lines of therapy,
and, prior to any such approvals, we will have to conduct additional clinical trials.

Our projections of both the number of people who have the diseases we are targeting, as well as the subset of people with these diseases in a position to receive second
or later lines of therapy, and who have the potential to benefit from treatment with our product candidates, are based on our current beliefs and estimates. These estimates have
been derived from a variety of sources, including scientific literature, surveys of clinics, patient foundations, or our own market research, and may prove to be incorrect,
including if the COVID-19 pandemic and associated responses impact our ability to engage with key stakeholders within the transplant center in person. Further, new studies,
product approvals or market research may change the estimated incidence or prevalence of these diseases, and the number of patients may turn out to be lower than expected.
Additionally, the potentially addressable patient population for our product candidates may be limited or may not be amenable to treatment with our product candidates. For
instance, we expect our lead product candidate, tab-cel®, to initially target a patient population that suffers from aggressive EBV+PTLD who have failed rituximab or rituximab
plus chemotherapy. At the outset of the COVID-19 pandemic, we initially observed a temporary slow-down in stem cell and solid organ transplant volumes. These reductions
were transient, but if a reduction in such volumes resumes, it could result in lower PTLD incidence and thus reduce the demand for tab-cel®. Even if we obtain significant
market share for our product candidates, because the potential target populations are small, we may never achieve profitability without obtaining regulatory approval for
additional indications.

We may not be able to obtain or maintain orphan drug exclusivity for our product candidates.

Regulatory authorities in some jurisdictions, including the U.S., EU and the United Kingdom (U.K.), may designate drugs for relatively small patient populations as
orphan drugs. Under the Orphan Drug Act, the FDA may designate a product as an orphan drug if it is a drug intended to treat a rare disease or condition, which is generally
defined as a patient population of fewer than 200,000 individuals annually in the U.S. Both the FDA and the EMA have granted us orphan designation for tab-cel® for EBV+
PTLD after HCT or SOT.

Generally, if a product with an orphan drug designation subsequently receives the first regulatory approval for the indication for which it has such designation, the

product is entitled to a period of marketing exclusivity, which precludes the EMA or the FDA from approving another marketing application for the same biologic for the same
indication for that time period. The applicable period is seven years in the U.S. and ten years in Europe. The European exclusivity period can be reduced to six years if a drug no
longer meets the criteria for orphan drug designation or if the drug is sufficiently profitable so that market exclusivity is no longer justified. Orphan drug exclusivity may be lost
if the FDA or EMA determines that the request for designation was materially defective or if the manufacturer is unable to assure sufficient quantity of the drug to meet the
needs of patients with the rare disease or condition. In the U.S., the FDA may still approve a later marketing application blocked by an ongoing period of orphan drug
exclusivity in limited circumstances such as a showing of clinical superiority to the product with orphan drug exclusivity or if the FDA finds that the holder of the orphan drug
exclusivity has not shown that it can assure the availability of sufficient quantities of the orphan drug to meet the needs of patients with the disease or condition for which the
biological product was designated. As a result, even if one of our product candidates receives orphan exclusivity, the FDA can still approve or license other drugs or biological
products that have a different active ingredient for use in treating the same indication or disease. Further, the FDA can waive orphan exclusivity if we are unable to manufacture
sufficient supply of our product.

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Even if we obtain orphan drug exclusivity for a product, that exclusivity may not be maintained or effectively protect the product from competition because different

drugs can be approved for the same condition. Even after an orphan drug is approved, the FDA can subsequently approve a new drug for the same condition if the FDA
concludes that the later drug is clinically superior in that it is shown to be safer, more effective or makes a major contribution to patient care.

BTD by the FDA and PRIME designation by the EMA may not lead to a faster development or regulatory review or approval process and it does not increase the likelihood
that our product candidates will receive marketing approval.

Although we have obtained BTD and PRIME designation for tab-cel® for rituximab-refractory EBV+ PTLD in the U.S. and the EU, respectively, these designations

may not lead to faster development or regulatory review and do not increase our likelihood of success. A breakthrough therapy is defined as a drug or biologic that is intended,
alone or in combination with one or more other drugs or biologics, to treat a serious or life-threatening disease or condition and preliminary clinical evidence indicates that the
drug, or biologic in our case, may demonstrate substantial improvement over existing therapies on one or more clinically significant endpoints, such as substantial treatment
effects observed early in clinical development. For product candidates that have been designated as breakthrough therapies, interaction and communication between the FDA
and the sponsor of the study can help to identify the most efficient path for clinical development while minimizing the number of patients placed in ineffective control regimens.
Biologics designated as breakthrough therapies by the FDA may also be eligible for other expedited review programs, such as priority review. Based on our BTD, we may
pursue a rolling submission strategy for our BLA for tab-cel® for EBV+ PTLD in the U.S. While rolling review process may provide the opportunity for ongoing
communications with and feedback from the FDA, it may not result in a faster timeline to marketing approval or result in approval at all. The FDA may raise issues and pose
questions to us that may delay the initiation and completion of our BLA submission, acceptance of the complete BLA for filing, and approval of the BLA. We may not be able
to provide a satisfactory or a timely response to FDA questions or we may not be able to timely gather the required data to prepare our BLA submissions as we plan. If we are
unable to address all questions or concerns the FDA may raise or if we do not have timely access to the data required for the preparation of the BLA, we may not be able to
timely initiate and complete our BLA and ultimately receive FDA approval. In addition, even if we submit our BLA under the rolling review process, the FDA may decide not
to review portions of our BLA under the rolling review process until the submission is deemed to be complete.

PRIME designation supports the development and accelerated review by the EMA of new therapies to treat patients with unmet medical need.

Designation as a breakthrough therapy is within the discretion of the FDA, and access to PRIME is at the discretion of the EMA. Receipt of a BTD or PRIME
designation for a product candidate may not result in a faster development process, review or approval compared to drugs considered for approval under non-expedited FDA or
EMA review procedures, and does not assure ultimate approval by either the FDA or EMA. In addition, the FDA or EMA, respectively, may later decide that the product no
longer meets the conditions for qualification and rescind the BTD or PRIME designation or decide that the time period for FDA or EMA, respectively, review or approval will
not be shortened.

A Fast Track designation by the FDA, even if granted for other current or future product candidates, may not lead to a faster development or regulatory review, licensure
process and does not increase the likelihood that our product candidates will receive marketing licensure.

We may seek Fast Track designation for one or more of our future product candidates. In December 2021, ATA188 received Fast Track designation. If a drug or

biological product is intended for the treatment of a serious or life-threatening disease or condition and it demonstrates the potential to address unmet medical needs for such a
disease or condition, the drug sponsor may apply for FDA Fast Track designation for a particular indication. We may seek Fast Track designation for our product candidates,
but there is no assurance that the FDA will grant this designation to any of our proposed product candidates. Marketing applications submitted by sponsors of products in Fast
Track development may qualify for priority review under the policies and procedures offered by the FDA, but the Fast Track designation does not assure any such qualification
or ultimate marketing licensure by the FDA. The FDA has broad discretion whether or not to grant Fast Track designation, so even if we believe a particular product candidate
is eligible for this designation, there can be no assurance that the FDA would decide to grant it. Even if we do receive Fast Track designation, we may not experience a faster
development process, review or licensure compared to conventional FDA procedures or pathways and receiving a Fast Track designation does not provide assurance of ultimate
FDA licensure. In addition, the FDA may withdraw Fast Track designation if it believes that the designation is no longer supported by data from our clinical development
program. In addition, the FDA may withdraw any Fast Track designation at any time.

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Failure to obtain regulatory approval in international jurisdictions would prevent our product candidates from being marketed abroad.

In addition to regulations in the U.S., to market and sell our products in the EU, the U.K., many Asian countries and other jurisdictions, we, or our current or future

commercialization partners, must obtain separate regulatory approvals and comply with numerous and varying regulatory requirements, both from a clinical and manufacturing
perspective. The approval procedure varies among countries and can involve additional testing. The time required to obtain approval may differ substantially from that required
to obtain FDA approval. The regulatory approval process outside the U.S. generally includes all of the risks associated with obtaining FDA approval and may include additional
risks. Clinical studies accepted in one country may not be accepted by regulatory authorities in other countries. In addition, many countries outside the U.S. require that a
product be approved for reimbursement before it can be approved for sale in that country. A product candidate that has been approved for sale in a particular country may not
receive reimbursement approval in that country. We may not be able to obtain approvals from regulatory authorities or payor authorities outside the U.S. on a timely basis, if at
all. Approval by and regulatory agency or payor does not ensure approval by any other regulatory or payor authorities in other countries or jurisdictions. We may not be able to
file for regulatory approvals and may not receive necessary approvals to commercialize our products in any market. If we are unable to obtain approval of any of our product
candidates by regulatory or payor authorities in the US, EU, the U.K., Asia or elsewhere, the commercial prospects of that product candidate may be significantly diminished.

Even if our product candidates receive regulatory approval, they may still face future development and regulatory difficulties.

Even if we, or our partners obtain regulatory approval for a product candidate, it would be subject to ongoing requirements by the FDA and comparable foreign
regulatory authorities governing the manufacture, quality control, further development, labeling, packaging, storage, distribution, adverse event reporting, safety surveillance,
import, export, advertising, promotion, recordkeeping and reporting of safety and other post-marketing information. These requirements include submissions of safety and other
post-marketing information and reports, registration, as well as continued compliance by us and/or our CMOs and CROs for any post-approval clinical studies that we conduct.
They also include any post-approval requirements or commitments imposed by FDA as a condition of approval, or any risk evaluation or mitigation strategies (REMS), if
applicable. The safety profile of any product will continue to be closely monitored by the FDA and comparable foreign regulatory authorities after approval. If the FDA or
comparable foreign regulatory authorities become aware of new safety information after approval of any of our product candidates, they may require labeling changes or
establishment of a risk evaluation and mitigation strategy, impose significant restrictions on a product’s indicated uses or marketing or impose ongoing requirements for
potentially costly post-approval studies or post-market surveillance.

In addition, manufacturers of drug products and their facilities are subject to initial and continual review and periodic inspections by the FDA and other regulatory

authorities for compliance with current good manufacturing practices (cGMP), current Good Clinical Practices (GCP), current good tissue practices (cGTP) and other
regulations. If we or a regulatory agency discover previously unknown problems with a product, such as adverse events of unanticipated severity or frequency, or problems with
the facility where the product is manufactured, a regulatory agency may impose restrictions on that product, the manufacturing facility or us, including requiring recall or
withdrawal of the product from the market or suspension of manufacturing. If we, our product candidates, or the manufacturing facilities for our product candidates fail to
comply with applicable regulatory requirements, a regulatory agency may:

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issue warning letters or untitled letters;

mandate modifications to promotional materials or require us to provide corrective information to healthcare practitioners;

require us or our partners to enter into a consent decree, which can include imposition of various fines, reimbursements for inspection costs, required due dates
for specific actions and penalties for noncompliance;

seek an injunction or impose civil or criminal penalties or monetary fines;

suspend, withdraw or modify regulatory approval;

suspend or modify any ongoing clinical studies;

refuse to approve pending applications or supplements to applications filed by us;

suspend or impose restrictions on operations, including costly new manufacturing requirements; or

seize or detain products, refuse to permit the import or export of products, or require us to initiate a product recall.

The occurrence of any event or penalty described above may also generate negative publicity or inhibit our ability to successfully commercialize our products.

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Advertising and promotion of any product candidate that obtains approval in the U.S. will be heavily scrutinized by the FDA, the Department of Justice (DOJ), the

Office of Inspector General of the Department of Health and Human Services (HHS), state attorneys general, members of the U.S. Congress and the public. Additionally,
advertising and promotion of any product candidate that obtains approval outside of the U.S. will be heavily scrutinized by comparable foreign entities and stakeholders. For
example, a company may not promote “off-label” uses for its drug products. An off-label use is the use of a product for an indication that is not described in the product’s FDA-
approved label in the U.S. or for uses in other jurisdictions that differ from those approved by the applicable regulatory agencies. Physicians, on the other hand, may prescribe
products for off-label uses. Although the FDA and other regulatory agencies do not regulate a physician’s choice of drug treatment made in the physician’s independent medical
judgment, they do restrict promotional communications from companies or their sales force with respect to off-label uses of products for which marketing clearance has not
been issued. However, companies may share truthful and not misleading information that is otherwise consistent with a product’s FDA approved labeling. Violations, including
actual or alleged promotion of our products for unapproved or off-label uses, are subject to enforcement letters, inquiries and investigations, and civil and criminal sanctions by
the FDA or comparable foreign bodies. Any actual or alleged failure to comply with labeling and promotion requirements may result in fines, warning letters, mandates to
corrective information to healthcare practitioners, injunctions, or civil or criminal penalties.

Regulations, guidelines and recommendations published by various government agencies and organizations may affect the use of our product candidates.

Changes to regulations, recommendations or other guidelines advocating alternative therapies for the indications we treat could result in decreased use of our products.

For example, although treatment with EBV-specific T cells is recognized as a recommended treatment for persistent or progressive EBV+ PTLD as set forth in the National
Comprehensive Cancer Network Guidelines, future guidelines from governmental agencies, professional societies, practice management groups, private health/science
foundations and other organizations could lead to decreased ability of developing our product candidates, or decreased use of our products once approved by applicable
regulatory authorities.

We may not successfully identify, acquire, develop or commercialize new potential product candidates.

Part of our business strategy is to expand our product candidate pipeline by identifying and validating new product candidates, which we may develop ourselves, in-

license or otherwise acquire from others. In addition, in the event that our existing product candidates do not receive regulatory approval or are not successfully commercialized,
then the success of our business will depend on our ability to expand our product pipeline through internal development, in-licensing or other acquisitions. We may be unable to
identify relevant product candidates. If we do identify such product candidates, we may be unable to reach acceptable terms with any third party from which we desire to in-
license or acquire them. Any product candidates we identify, acquire, in-license, or develop may not be safe or effective for their targeted diseases, and may not receive
marketing authorization in a timely manner, or at all.

Risks Related to Manufacturing

We are subject to a multitude of manufacturing risks, any of which could substantially increase our costs and limit supply of our product candidates.

Concurrently with the in-license of our existing product candidates, we acquired manufacturing process know-how and, in some cases, inventory of process
intermediates and clinical materials from our partners. Transferring manufacturing processes, testing and associated know-how is complex and involves review and
incorporation of both documented and undocumented processes that may have evolved over time. In addition, transferring production to different facilities may require
utilization of new or different processes to meet the specific requirements of a given facility. Each stage is retroactively and concurrently verified to be compliant with
appropriate regulations. As a result, there is a risk that all relevant know-how was not adequately transferred to us from our partners or that previous execution was not
compliant with applicable regulations.

In addition, we need to conduct significant development and scale-up work to transfer these processes and manufacture each of our product candidates for various
studies, clinical studies and commercial launch readiness. To the extent we elect to transfer manufacturing within our network or to third-party CMOs, we are required to
demonstrate that the product manufactured in the new or “receiving” facility is comparable to the product manufactured in the original or “sending” facility. The inability to
demonstrate to each of the applicable regulatory authorities that comparable drug product was manufactured could delay the development of our product candidates.

The processes by which our product candidates are manufactured were initially developed by our partners for clinical purposes. We intend to evolve the existing
processes with our partners to support advanced clinical studies and commercialization requirements. Developing commercially viable manufacturing processes is a difficult and
uncertain task, and there are risks associated with scaling to the level required for advanced clinical studies or commercialization, including cost overruns, potential problems
with process

45

 
scale-up, process reproducibility, comparability issues, stability issues, consistency and timely availability of reagents or raw materials. The manufacturing facilities in which
our product candidates will be made could be adversely affected by the ongoing COVID-19 pandemic, earthquakes and other natural or man-made disasters, equipment failures,
labor shortages, power failures, and numerous other factors. In addition, there have been, and there may continue to be, transient interruptions in the supply of raw materials and
consumables used in the development and manufacturing of our preclinical and clinical cell therapies related to the COVID-19 pandemic, including leukapheresis collections,
which supply raw materials used in our product candidates. If we are unable to obtain such raw materials or other necessary raw materials in a timely manner, our business
operations and manufacturing capabilities could be adversely affected.

The process of manufacturing cellular therapies is susceptible to product loss due to contamination, equipment failure or improper installation or operation of equipment,

or vendor or operator error. Even minor deviations from normal manufacturing and distribution processes for any of our product candidates could result in reduced production
yields, impact to key product quality attributes, and other supply disruptions. Product defects can also occur unexpectedly. If microbial, viral or other contaminations are
discovered in our product candidates or in the manufacturing facilities in which our product candidates are made, these manufacturing facilities may need to be closed for an
extended period of time to allow us to investigate and remedy the contamination. Because our T-cell immunotherapy product candidates are manufactured from cells collected
from the blood of third-party donors, the process of manufacturing is susceptible to the availability of the third-party donor material. The process of developing products that
can be commercialized may be particularly challenging, even if they otherwise prove to be safe and effective. The manufacture of these product candidates involves complex
processes. Some of these processes require specialized equipment and highly skilled and trained personnel. The process of manufacturing these product candidates will be
susceptible to additional risks, given the need to maintain aseptic conditions throughout the manufacturing process. Contamination with viruses or other pathogens in either the
donor material or materials utilized in the manufacturing process or ingress of microbiological material at any point in the process may result in contaminated or unusable
product. This type of contaminations could result in delays in the manufacture of products which could result in delays in the development of our product candidates. These
contaminations could also increase the risk of adverse side effects. Furthermore, our allogeneic products ultimately consist of many individual cell intermediate or cell product
lots, each with a different HLA profile. As a result, the selection and distribution of the appropriate cell product lot for therapeutic use in a patient requires close coordination
between clinical operations, supply chain and quality assurance personnel.

Any adverse developments affecting manufacturing operations for our product candidates may result in lot failures, inventory shortages, shipment delays, product

withdrawals or recalls or other interruptions in the supply of our drug product which could delay the development of our product candidates. We may also have to write off
inventory, incur other charges and expenses for supply of drug product that fails to meet specifications, undertake costly remediation efforts, or seek more costly manufacturing
alternatives. Inability to meet the demand for our product candidates could damage our reputation and the reputation of our products among physicians, healthcare payors,
patients or the medical community that supports our product development efforts, including hospitals and outpatient clinics.

Delays in receiving regulatory approvals for product candidates produced in our manufacturing facility or at our CMOs’ facilities could delay our development plans and
thereby limit our ability to generate revenues.

The research and development and process and analytical development labs within our manufacturing facility in Thousand Oaks, California are currently supporting
preclinical and mid/late development activities. The facility commissioning and qualification activities required to support production at our facility were completed in 2018.
Product-specific qualification to support clinical development is complete and commercial production qualification activities are ongoing. If the appropriate regulatory
approvals for manufacturing product candidates in our facility or at our CMOs’ facilities are delayed, we may not be able to manufacture sufficient quantities of our product
candidates, which would limit our development activities and our opportunities for growth.

In addition to the similar manufacturing risks described in “Risks Related to Our Dependence on Third Parties,” our manufacturing facility, and our CMOs’ facilities,
will be subject to ongoing, periodic inspection by the FDA, EMA or other comparable regulatory agencies to ensure compliance with cGMP and GTP. Our, or our partner’s,
failure to follow and document our adherence to these regulations or other regulatory requirements may lead to significant delays in the availability of products for clinical or, in
the future, commercial use, may result in the termination of or a hold on a clinical study, or may delay or prevent filing or approval of commercial marketing applications for
our product candidates. We also may encounter problems with the following:

•

•

•

achieving adequate inventory of clinical-grade materials that meet regulatory agency standards or specifications with consistent and acceptable production
yield and costs; 

shortages of qualified personnel, raw materials or key contractors; and

achieving and maintaining ongoing compliance with cGMP regulations and other requirements of the FDA, EMA or other comparable regulatory agencies.

46

 
 
 
 
Failure to comply with applicable regulations could also result in sanctions being imposed on us, including fines, injunctions, civil penalties, a requirement to suspend or

put on hold one or more of our clinical studies, failure of regulatory authorities to grant marketing approval of our product candidates, delays, suspension or withdrawal of
approvals, license revocation, seizures or recalls of product candidates, operating restrictions and criminal prosecutions, any of which could harm our business.

Developing advanced manufacturing techniques and process controls is required to fully utilize our facility. Without further investment, advances in manufacturing

techniques may render our facility and equipment inadequate or obsolete.

A number of the product candidates in our portfolio, if approved by applicable regulatory authorities, may require significant commercial supply to meet market
demand. In these cases, we may need to increase, or “scale up,” the production process by a significant factor over the initial level of production. If we are unable to do so, are
delayed, or if the cost of this scale up is not economically feasible for us or we cannot find a third-party supplier, we may not be able to produce our product candidates in a
sufficient quantities to meet future demand.

If our sole clinical or commercial manufacturing facility or our CMO is damaged or destroyed or production at these facilities is otherwise interrupted, our business would
be negatively affected.

If any manufacturing facility in our manufacturing network or our CMOs’ facilities or the equipment in any such facilities, is either damaged or destroyed, we may not

be able to quickly or inexpensively replace our manufacturing capacity or replace it at all. In the event of a temporary or protracted loss of a facility or its equipment, we may
not be able to transfer manufacturing to a third party in the time required to maintain supply. Even if we could transfer manufacturing to a third party, the shift would likely be
expensive and time-consuming, particularly since the new facility would need to comply with the necessary regulatory requirements or may require regulatory approval before
selling any products manufactured at that facility. Such an event could delay our clinical studies or reduce our commercial product sales.

Currently, we maintain insurance coverage against damage to our property and to cover business interruption and research and development restoration expenses.

However, our insurance coverage may not reimburse us, or may not be sufficient to reimburse us, for any expenses or losses we may suffer. We may be unable to meet our
requirements for our product candidates if there were a catastrophic event or failure of our current manufacturing facility or processes.

Risks Related to Our Dependence on Third Parties

Maintaining clinical and commercial timelines is dependent on our end-to-end supply chain network to support manufacturing; if we experience problems with our third
party suppliers or CMOs we may delay development and/or commercialization of our product candidates.

We rely in part on our CMOs or our partners for the current production of our product candidates and the acquisition of materials incorporated in or used in the
manufacturing or testing of our product candidates. Our CMOs or partners are not our employees, and except for remedies available to us under our agreements with our CMOs
or partners, we cannot directly control whether or not they devote sufficient time and resources, including experienced staff, to the manufacturing of supply for our ongoing
clinical, nonclinical and preclinical programs. Our CMOs for tab-cel® will need to be prepared to undergo pre-approval inspection in connection with our MAA filing and our
anticipated BLA submission, and we cannot be certain that we will be able to adequately support them through such inspection nor that they will successfully pass any such
inspection.

To meet our projected supply needs for clinical and commercial materials to support our activities through regulatory approval and commercial manufacturing of tab-

cel®, ATA188, any product candidates resulting from our next-generation CAR T programs or any other product candidates, we will need to transition the manufacturing of
these materials to a CMO or our own facility. Regardless of where production occurs, we will need to develop relationships with suppliers of critical starting materials or
reagents, increase the scale of production and demonstrate comparability of the material produced at these facilities to the material that was previously produced. Transferring
manufacturing processes and know-how is complex and involves review and incorporation of both documented and undocumented processes that may have evolved over time.

In addition, transferring production to different facilities may require utilization of new or different processes to meet the specific requirements of a given facility. We

would expect additional comparability work will also need to be conducted to support the transfer of certain manufacturing processes and process improvements. We cannot be
certain that all relevant know-how and data has been adequately incorporated into the manufacturing process until the completion of studies (and the related evaluations)
intended to demonstrate the comparability of material previously produced with that generated by us or our CMO.

47

 
If we are not able to successfully transfer and produce comparable product candidates, our ability to further develop and manufacture our product candidates may be

negatively impacted.

While our manufacturing facility in Thousand Oaks, California provides us with flexibility within our manufacturing network, we still may need to identify additional

CMOs for continued production of supply for some of our product candidates. Given the nature of our manufacturing processes, the number of CMOs who possess the requisite
skill and capability to manufacture our T-cell immunotherapy product candidates, and the critical intermediates or reagents used to manufacture such products, are limited. We
have not yet identified alternate suppliers in the event the current CMOs that we utilize are unable to scale production, or if we otherwise experience any problems with them.

Manufacturing cellular therapies is complicated and tightly regulated by the FDA and comparable regulatory authorities around the world, and although alternative

third-party suppliers with the necessary manufacturing and regulatory expertise and facilities exist, it could be expensive and take a significant amount of time to arrange for
alternative suppliers, transfer manufacturing procedures to these alternative suppliers, and demonstrate comparability of material produced by such new suppliers. New
manufacturers of any product candidate or intermediate would be required to qualify under applicable regulatory requirements. These manufacturers may not be able to
manufacture our product candidates at costs, or in sufficient quantities, or in a timely manner necessary to complete development of our product candidates or make
commercially successful products. If we are unable to arrange for alternative third-party manufacturing sources, or to do so on commercially reasonable terms or in a timely
manner, we may not be able to complete development of our product candidates, or market or distribute them. In addition, should the FDA or comparable regulatory authorities
not agree with our product candidate specifications and comparability methodologies or assessments for these materials, regulatory authorities may require that we conduct
additional studies, including bridging comparability testing, and further clinical development or commercial launch of our product candidates could be substantially delayed.

Reliance on third-party manufacturers entails risks to which we would not be subject if we manufactured product candidates ourselves, including reliance on the third
party for regulatory compliance and quality assurance, the possibility that the third-party manufacturer does not maintain the financial resources to meet its obligations under
the manufacturing agreement, the possibility of breach of the manufacturing agreement by the third party because of factors beyond our control, including a failure to
manufacture our product candidates or any products we may eventually commercialize in accordance with our specifications, misappropriation of our proprietary information,
including our trade secrets and know-how, the possibility that the third-party does not devote sufficient time or resources to our product candidates or any products we may
eventually commercialize based on its own business priorities, the possibility that the third-party is acquired by another party and changes its business priorities, and the
possibility of termination or nonrenewal of the agreement by the third party, based on its own business priorities, at a time that is costly or damaging to us. In addition, the FDA
and other regulatory authorities require that our product candidates and any products that we may eventually commercialize be manufactured according to cGMP, cGTP and
similar regulatory jurisdictional standards. These requirements include, among other things, quality control, quality assurance and the maintenance of records and
documentation. The FDA or similar foreign regulatory agencies may also implement new standards at any time or change their interpretations and enforcement of existing
standards for manufacture, packaging or testing of products. We have limited control over our manufacturers’ compliance with these regulations and standards and although we
monitor our manufacturers, we depend on them to provide honest and accurate information. Any failure by our third-party manufacturers to comply with cGMP or cGTP or
failure to scale up manufacturing processes, including any failure to deliver sufficient quantities of product candidates in a timely manner, could lead to a delay in, or failure to
obtain, regulatory approval of any of our product candidates. In addition, such failure could be the basis for the FDA to issue a warning letter, withdraw approvals for product
candidates previously granted to us, or take other regulatory or legal action, including recall or seizure of outside supplies of the product candidate, total or partial suspension of
production, suspension of ongoing clinical studies, refusal to approve pending applications or supplemental applications, detention or product, refusal to permit the import or
export of products, injunction or imposing civil and criminal penalties.

We depend on third party suppliers and testing laboratories for key materials used to produce or test our product candidates. Any significant disruption in our supplier

relationships could harm our business. Any significant delay in the supply of a product candidate for an ongoing clinical study could considerably delay initiation or completion
of our clinical studies, product testing and potential regulatory approval of our product candidates. If raw materials or components cannot be purchased or fail to meet approved
specifications, the commercial launch of our product candidates could be delayed, or there could be a shortage in supply, which could impair our ability to generate revenues
from the sale of our product candidates.

48

 
Bayer is generally responsible for the conduct and funding of the development and commercialization of ATA2271 and ATA3271.

Pursuant to the Bayer License Agreement, Bayer holds an exclusive, field-limited license to ATA2271 and ATA3271. As a result, other than the development of

ATA2271 through Phase 1, Bayer is generally responsible for the development and obtaining and maintaining regulatory approval and commercialization of ATA2271 and
ATA3271.

Although we have joint governance and certain decision making rights, we do not control the development activities being conducted or that may be conducted in the
future by Bayer, including, but not limited to, the timing of initiation, termination or completion of clinical trials, the analysis of data arising out of those clinical trials or the
timing of release of data concerning those clinical trials, which may impact our ability to report on Bayer’s results. Bayer may conduct these activities more slowly or in a
different manner than we would if we controlled the development of ATA2271 after Phase 1 and ATA3271. Bayer is responsible for submitting future applications to the FDA
and other regulatory authorities for approval of ATA2271 and ATA3271 and will be the owner of marketing approvals issued by the FDA and other regulatory authorities for
ATA2271 and ATA3271, if approved. If the FDA or other regulatory authorities approve ATA2271 and/or ATA3271, Bayer will also be responsible for the marketing and sale
of the resulting product. However, we cannot control whether Bayer will devote sufficient attention and resources to the development of ATA2271 and/or ATA3271 or will
proceed in an expeditious manner. Even if the FDA or other regulatory agencies approve ATA2271 and/or ATA3271, Bayer may elect not to proceed with the
commercialization of the resulting product in one or more countries, unless otherwise specified in the Bayer License Agreement.

In March 2021, we entered into the Bayer Manufacturing Agreement for the supply of allogeneic mesothelin-directed CAR T-cell therapies for clinical trials. Delays to

the activities contemplated by the Bayer Manufacturing Agreement may result in a delay in the ATA2271 and/or ATA3271 programs and would delay and could prevent us
from obtaining revenues for this product candidate.

Disputes may arise between us and Bayer, which may delay or cause the termination of any clinical trials of ATA2271 and/or ATA3271, result in significant litigation

or cause Bayer to act in a manner that is not in our best interest. The costs associated with the continuing development of ATA2271 and/or ATA3271 may cause Bayer to
reconsider the terms of its investment and seek to amend or terminate our agreement or to suspend the development of ATA2271 and/or ATA3271. If development of ATA2271
and/or ATA3271 does not progress for these or any other reasons, we would not receive milestone payments or royalties on product sales from Bayer with respect to ATA2271
and/or ATA3271. If the results of one or more clinical trials with ATA2271 and/or ATA3271 do not meet Bayer’s expectations at any time, Bayer may elect to terminate further
development of ATA2271 and/or ATA3271 or certain of the potential clinical trials for ATA2271 and/or ATA3271, even if the actual number of patients treated at that time is
relatively small. In addition, Bayer generally has discretion to elect whether to pursue or abandon the development of ATA2271 and/or ATA3271 and may terminate our
strategic alliance in whole or on a product-by-product basis for any reason upon 120 days prior notice.

If Bayer abandons ATA2271 and/or ATA3271, it would result in a delay in or could prevent us from commercializing ATA2271 and/or ATA3271 and would delay and

could prevent us from obtaining revenues for this product candidate. If Bayer abandons development of ATA2271 and/or ATA3271 prior to regulatory approval or if it elects
not to proceed with commercialization of the resulting product following regulatory approval, we would have to seek a new partner for development or commercialization,
curtail or abandon that development or commercialization, or undertake and fund the development of ATA2271 and/or ATA3271 or commercialization of the resulting product
ourselves. If we seek a new partner but are unable to do so on acceptable terms, or at all, or do not have sufficient funds to conduct the development or commercialization of
ATA2271 and/or ATA3271 ourselves, we would have to curtail or abandon that development or commercialization, which could harm our business.

We are dependent on Pierre Fabre for the potential commercialization of tab-cel in the European Union and several countries outside the United States. The failure of
Pierre Fabre to meet its contractual, regulatory or other obligations could adversely affect our business.

We have entered into the Pierre Fabre Commercialization Agreement for tab-cel in Europe and select emerging markets in the Territory for EBV-positive cancers. As a

result, we are entirely dependent on Pierre Fabre for marketing and commercialization of tab-cel, if approved, in the Territory. The timing and amount of any milestone and
royalty payments we may receive under these agreements, as well as the commercial success of tab-cel in the Territory, will depend on, among other things, the efforts,
allocation of resources and successful commercialization of tab-cel by Pierre Fabre.

We are in the process of negotiating various ancillary agreements as contemplated by the Pierre Fabre Commercialization Agreement, including an agreement for the
manufacture and supply of tab-cel to Pierre Fabre for commercialization in the Territory. Delays to the negotiation and execution of the ancillary agreements, or the activities
contemplated by the ancillary agreements may result in a delay to the commercialization of tab-cel in the Territory and would delay and could prevent us from obtaining
revenues for tab-cel in the Territory.

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Under the terms of the Pierre Fabre Commercialization Agreement, if we receive the EU marketing authorization for tab-cel in patients with EBV+ PTLD, we are

required to transfer the marketing authorization to Pierre Fabre. Pierre Fabre will be responsible for obtaining all other regulatory approvals in the Territory and maintaining all
regulatory approvals in the Territory. We will depend on Pierre Fabre to comply with numerous and varying regulatory requirements governing, if and when applicable, the
manufacture, quality control, further development, labeling, packaging, storage, distribution, adverse event reporting, safety surveillance, import, export, advertising, promotion,
recordkeeping and reporting of safety and other post-marketing information. We do not control the individual efforts of Pierre Fabre and have limited ability to terminate the
Pierre Fabre Commercialization Agreement if Pierre Fabre does not perform as expected. The failure of Pierre Fabre to devote sufficient time and effort to comply with
regulatory requirements and maintain the EU marketing authorization and other regulatory approvals in the Territory and/or to meet their obligations to us, could have an
adverse impact on our financial results and operations.

We also depend on Pierre Fabre to comply with all applicable laws relative to the commercialization of tab-cel in the Territory. We do not control the individual efforts
of Pierre Fabre and have limited ability to terminate the Pierre Fabre Commercialization Agreement if Pierre Fabre does not perform as expected. The failure of Pierre Fabre to
devote sufficient time and effort to the commercialization of tab-cel; to meet their obligations to us, including for future royalty and milestone payments; to adequately deploy
business continuity plans in the event of a crisis; and/or to satisfactorily resolve significant disagreements with us or address other factors could have an adverse impact on our
financial results and operations. In addition, if Pierre Fabre violates, or are alleged to have violated, any laws or regulations during the performance of their obligations for us, it
is possible that we could suffer financial and reputational harm or other negative outcomes, including possible legal consequences.

Any termination, breach or expiration of the Pierre Fabre Commercialization Agreement could have a material adverse effect on our financial position by reducing or

eliminating the potential for us to receive fees, milestones and royalties. In such an event, we may be required to devote additional efforts and to incur additional costs
associated with the transfer of regulatory approvals and commercialization of tab-cel in the Territory. Alternatively, we may attempt to identify and transact with a new
commercialization partner, but there can be no assurance that we would be able to identify a suitable partner or transact on terms that are favorable to us.

We may not realize the benefits of strategic alliances that we may form in the future or of potential future product acquisitions or licenses.

We may desire to form additional strategic alliances, create joint ventures or collaborations, enter into licensing arrangements with third parties or acquire products or

business, in each case that we believe will complement or augment our existing business. These relationships or transactions, or those like them, may require us to incur
nonrecurring and other charges, increase our near- and long-term expenditures, issue securities that dilute our existing stockholders, reduce the potential profitability of the
products that are 48 the subject of the relationship or disrupt our management and business. In addition, we face significant competition in seeking appropriate strategic
alliances and transactions and the negotiation process is time-consuming and complex and there can be no assurance that we can enter into any of these transactions even if we
desire to do so. Moreover, we may not be successful in our efforts to establish a strategic alliance or other alternative arrangements for any future product candidates and
programs because our research and development pipeline may be insufficient, our product candidates and programs may be deemed to be at too early a stage of development
for collaborative effort and third parties may not view our product candidates and programs as having the requisite potential to demonstrate a positive benefit/risk profile. Any
delays in entering into new strategic alliances agreements related to our product candidates could also delay the development and commercialization of our product candidates
and reduce their competitiveness even if they reach the market.

If we license products or acquire businesses, we may not be able to realize the benefit of these transactions if we are unable to successfully integrate them with our

existing operations and company culture. We cannot be certain that, following an acquisition or license, we will achieve the financial or strategic results that would justify the
transaction.

Risks Related to Our Intellectual Property

If we are unable to obtain and maintain sufficient intellectual property protection for our product candidates, or if the scope of the intellectual property protection is not
sufficiently broad, our ability to commercialize our product candidates successfully and to compete effectively may be adversely affected.

We rely upon a combination of patents, trademarks, trade secrets and confidentiality agreements – both that we own or possess or that are owned or possessed by our

partners that are in-licensed to us – to protect the intellectual property related to our technology and product candidates. When we refer to “our” technologies, inventions,
patents, patent applications or other intellectual property rights, we are referring to both the rights that we own or possess as well as those that we in-license, many of which are
critical to our intellectual property protection and our business. For example, the product candidates and platform technology we have licensed from our partners are protected
primarily by patent or patent applications of our partners that we have licensed and as confidential know-how and trade secrets. If the intellectual property that we rely on is not
adequately protected, competitors may be able to use our technologies and erode or negate any competitive advantage we may have.

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The patentability of inventions and the validity, enforceability and scope of patents in the biotechnology field is uncertain because it involves complex legal, scientific

and factual considerations, and it has in recent years been the subject of significant litigation. Moreover, the standards applied by the U.S. Patent and Trademark Office
(USPTO) and non-U.S. patent offices in granting patents are not always applied uniformly or predictably. For example, there is no uniform worldwide policy regarding
patentable subject matter or the scope of claims allowable in biotechnology patents.

There is no assurance that all potentially relevant prior art relating to our patents and patent applications is known to us or has been found in the instances where

searching was done. We may be unaware of prior art that could be used to invalidate an issued patent or prevent a pending patent application from issuing as a patent. There
also may be prior art of which we are aware, but which we do not believe affects the validity or enforceability of a claim of one of our patents or patent applications, which
may, nonetheless, ultimately be found to affect the validity or enforceability of such claim. As a consequence of these and other factors, our patent applications may fail to
result in issued patents with claims that cover our product candidates in the U.S. or in other countries.

Even if patents have issued or do successfully issue from patent applications, and even if these patents cover our product candidates, third parties may challenge the

validity, enforceability or scope thereof, which may result in these patents being narrowed, invalidated or held to be unenforceable. No assurance can be given that if
challenged, our patents would be declared by a court to be valid or enforceable.

Even if unchallenged, our patents and patent applications or other intellectual property rights may not adequately protect our intellectual property, provide exclusivity
for our product candidates or prevent others from designing around our claims. The possibility exists that others will develop products on an independent basis which have the
same effect as our product candidates and which do not infringe our patents or other intellectual property rights, or that others will design around the claims of patents that we
have had issued that cover our product candidates. If the breadth or strength of protection provided by our patents and patent applications with respect to our product candidates
is threatened, it could jeopardize our ability to commercialize our product candidates and dissuade companies from collaborating with us.

We may also desire to seek a license from a third party who owns intellectual property that may be useful for providing exclusivity for our product candidates, or for

providing the ability to develop and commercialize a product candidate in an unrestricted manner. There is no guarantee that we will be able to obtain a license from such a
third party on commercially reasonable terms, or at all.

In addition, the USPTO and various foreign governmental patent agencies require compliance with a number of procedural, documentary, fee payment and other similar

provisions during the patent application process. While an inadvertent lapse can in many cases be cured by payment of a late fee or by other means in accordance with the
applicable rules, there are situations in which noncompliance can result in abandonment or lapse of the patent or patent application, resulting in partial or complete loss of patent
rights in the relevant jurisdiction.

We and our partners have filed a number of patent applications covering our product candidates or methods of using or making those product candidates. We cannot
offer any assurances about which, if any, patents will be issued with respect to these pending patent applications, the breadth of any such patents that are ultimately issued or
whether any issued patents will be found invalid and unenforceable or will be threatened by third parties. Because patent applications in the U.S. and most other countries are
confidential for a period of time after filing, and some remain so until issued, we cannot be certain that we or our partners were the first to file any patent application related to a
product candidate. We or our partners may also become involved in proceedings regarding our patents, including patent infringement lawsuits, interference or derivation
proceedings, oppositions, and inter partes and post-grant review proceedings before the USPTO the European Patent Office and other non-U.S. patent offices.

Even if granted, patents have a limited lifespan. In the U.S., the natural expiration of a patent generally occurs 20 years after it is filed. Although various extensions may

be available if certain conditions are met, the life of a patent and the protection it affords is limited. If we encounter delays in our clinical studies or in obtaining regulatory
approvals, the period of time during which we could exclusively market any of our product candidates under patent protection, if approved, could be reduced. Even if patents
covering our product candidates are obtained, once the patent life has expired for a product, we may be vulnerable to competition from biosimilar products, as we may be
unable to prevent competitors from entering the market with a product that is similar or identical to our product candidates.

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Furthermore, the research resulting in certain of our licensed patent rights and technology was funded by the U.S. government. As a result, the government has certain
rights to these patent rights and technology. When new technologies are developed with government funding, the government generally obtains certain rights in any resulting
patents, including a non-exclusive license authorizing the government to practice the invention for or on behalf of the U.S. These rights may permit the government to disclose
confidential information on which we rely to third parties and to exercise march-in rights to use or allow third parties to use our licensed technology. The government can
exercise its march-in rights if it determines that action is necessary because we fail to achieve practical application of the government-funded technology, because action is
necessary to alleviate health or safety needs, to meet requirements of federal regulations or to give preference to U.S. industry. In addition, our rights in any inventions that result
from government-funded research may be subject to certain requirements to manufacture products embodying these inventions in the U.S.

If we are sued for infringing the intellectual property rights of third parties, the resulting litigation could be costly and time-consuming and could prevent or delay our
development and commercialization efforts.

Our commercial success depends, in part, on us and our partners not infringing the patents and proprietary rights of third parties. There is a substantial amount of

litigation and other adversarial proceedings, both within and outside the U.S., involving patent and other intellectual property rights in the biotechnology and pharmaceutical
industries, including patent infringement lawsuits, interference or derivation proceedings, oppositions, and inter partes and post-grant review proceedings before the USPTO
and non-U.S. patent offices. Numerous U.S. and non-U.S. issued patents and pending patent applications owned by third parties exist in the fields in which we are developing
and may develop our product candidates. As the biotechnology and pharmaceutical industries expand and more patents are issued, the risk increases that our product candidates
may be subject to claims of infringement of third parties’ patent rights, as it may not always be clear to industry participants, including us, which patents cover various types of
products or methods of use. The coverage of patents is subject to interpretation by the courts, and the interpretation is not always uniform or predictable.

Third parties may assert infringement claims against us based on existing or future intellectual property rights, alleging that we are employing their proprietary

technology without authorization. There may be third-party patents or patent applications with claims to materials, formulations, methods of manufacture or methods for
treatment related to the use or manufacturing of our product candidates that we failed to identify. For example, patent applications covering our product candidates could have
been filed by others without our knowledge, since these applications generally remain confidential for some period of time after their filing date. Even pending patent
applications that have been published, including some of which we are aware, could be later amended in a manner that could cover our product candidates or their use or
manufacture. In addition, we may have analyzed patents or patent applications of third parties that we believe are relevant to our activities and believe that we are free to operate
in relation to any of our product candidates, but our competitors may obtain issued claims, including in patents we consider to be unrelated, which may block our efforts or
potentially result in any of our product candidates or our activities infringing their claims.

If we or our partners are sued for patent infringement, we would need to demonstrate that our product candidates, products and methods either do not infringe the patent

claims of the relevant patent or that the patent claims are invalid, and we may not be able to do this. Proving that a patent is invalid is difficult and even if we are successful in
the relevant proceedings, we may incur substantial costs and the time and attention of our management and scientific personnel could be diverted from other activities. If any
issued third-party patents were held by a court of competent jurisdiction to cover aspects of our materials, formulations, methods of manufacture or methods for treatment, we
could be forced, including by court order, to cease developing, manufacturing or commercializing the relevant product candidate until the relevant patent expired. Alternatively,
we may desire or be required to obtain a license from such third party in order to use the infringing technology and to continue developing, manufacturing or marketing the
infringing product candidate. However, we may not be able to obtain any required license on commercially reasonably terms, or at all. Even if we were able to obtain a license,
the rights may be nonexclusive, which could result in our competitors gaining access to the same intellectual property licensed to us.

We may face claims that we misappropriated the confidential information or trade secrets of a third party. If we are found to have misappropriated a third party’s trade

secrets, we may be prevented from further using these trade secrets, which could limit our ability to develop our product candidates.

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Defending against intellectual property claims could be costly and time consuming, regardless of the outcome. Thus, even if we were to ultimately prevail, or to settle
before a final judgment, any litigation could burden us with substantial unanticipated costs. In addition, litigation or threatened litigation could result in significant demands on
the time and attention of our management team, distracting them from the pursuit of other company business. During the course of any intellectual property litigation, there
could be public announcements of the results of hearings, rulings on motions, and other interim proceedings in the litigation and these announcements may have negative
impact on the perceived value of our product candidates, programs or intellectual property. In the event of a successful intellectual property claim against us, we may have to
pay substantial damages, including treble damages and attorneys’ fees if we are found to have willfully infringed a patent, or to redesign our infringing product candidates,
which may be impossible or require substantial time and monetary expenditure. In addition to paying monetary damages, we may lose valuable intellectual property rights or
personnel and the parties making claims against us may obtain injunctive or other equitable relief, which could impose limitations on the conduct of our business. We may also
elect to enter into license agreements in order to settle patent infringement claims prior to litigation, and any of these license agreements may require us to pay royalties and
other fees that could be significant. As a result of all of the foregoing, any actual or threatened intellectual property claim could prevent us from developing or commercializing
a product candidate or force us to cease some aspect of our business operations.

We may not be able to protect our intellectual property rights throughout the world.

Filing, prosecuting, enforcing and defending patents on all of our product candidates in all countries throughout the world would be prohibitively expensive. Our

intellectual property rights in certain countries outside the U.S. may be less extensive than those in the U.S. In addition, the laws of certain foreign countries do not protect
intellectual property rights to the same extent as laws in the U.S. Consequently, we and our partners may not be able to prevent third parties from practicing our inventions in
countries outside the U.S., or from selling or importing infringing products made using our inventions in and into the U.S. or other jurisdictions. Competitors may use our
technologies in jurisdictions where we have not obtained patent protection or where we do not have exclusive rights under the relevant patents to develop their own products
and, further, may export otherwise-infringing products to territories where we and our partners have patent protection but where enforcement is not as strong as that in the U.S.
These infringing products may compete with our product candidates in jurisdictions where we or our partners have no issued patents or where we do not have exclusive rights
under the relevant patents, or our patent claims and other intellectual property rights may not be effective or sufficient to prevent them from so competing.

Many companies have encountered significant problems in protecting and defending intellectual property rights in foreign jurisdictions. The legal systems of certain

countries, particularly certain developing countries, do not favor the enforcement of patents and other intellectual property protection, particularly those relating to
biopharmaceuticals, which could make it difficult for us and our partners to stop the infringement of our patents or marketing of competing products in violation of our
intellectual property rights generally. Proceedings to enforce our patent rights in foreign jurisdictions could result in substantial costs and divert our attention from other aspects
of our business, could put our patents at risk of being invalidated or interpreted narrowly, could put our patent applications at risk of not issuing, and could provoke third parties
to assert claims against us or our partners. We or our partners may not prevail in any lawsuits that we or our licensors initiate, and even if we or our licensors are successful the
damages or other remedies awarded, if any, may not be commercially meaningful.

We have in-licensed a significant portion of our intellectual property from our partners. If we breach any of our license agreements with these partners, we could lose the
ability to continue the development and potential commercialization of one or more of our product candidates.

We hold rights under license agreements with our partners, including MSK, QIMR Berghofer and Moffitt that are important to our business. Our discovery and
development platform is built, in part, around patent rights in-licensed from our partners. Under our existing license agreements, we are subject to various obligations, including
diligence obligations with respect to development and commercialization activities, payment obligations upon achievement of certain milestones and royalties on product sales.
If there is any conflict, dispute, disagreement or issue of nonperformance between us and our counterparties regarding our rights or obligations under these license agreements,
including any conflict, dispute or disagreement arising from our failure to satisfy diligence or payment obligations, we may be liable to pay damages and our counterparties
may have a right to terminate the affected license. The termination of any license agreement with one of our partners would materially adversely affect our ability to utilize the
intellectual property that is subject to that license agreement in our drug discovery and development efforts, our ability to enter into future collaboration, licensing and/or
marketing agreements for one or more affected product candidates and our ability to commercialize the affected product candidates. Furthermore, a disagreement under any of
these license agreements may harm our relationship with the partner, which could have negative impacts on other aspects of our business.

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We may become involved in lawsuits to protect or enforce our intellectual property, which could be expensive, time-consuming and unsuccessful and have a material
adverse effect on the success of our business.

Third parties may infringe our patents or misappropriate or otherwise violate our intellectual property rights. Our patent applications cannot be enforced against third

parties practicing the technology claimed in these applications unless and until a patent issues from the applications, and then only to the extent the issued claims cover the
technology. In the future, we or our partners may elect to initiate legal proceedings to enforce or defend our or our partners’ intellectual property rights, to protect our or our
partners’ trade secrets or to determine the validity or scope of our intellectual property rights. Any claims that we or our partners assert against perceived infringers could also
provoke these parties to assert counterclaims against us or our partners alleging that we or our partners infringe their intellectual property rights or that our intellectual property
rights are invalid.

Interference or derivation proceedings provoked by third parties, brought by us or our partners, or brought by the USPTO or any non-U.S. patent authority may be

necessary to determine the priority of inventions or matters of inventorship with respect to our patents or patent applications. We or our partners may also become involved in
other proceedings, such as reexamination or opposition proceedings, inter partes review, post-grant review or other pre-issuance or post-grant proceedings in the USPTO or its
foreign counterparts relating to our intellectual property or the intellectual property of others. An unfavorable outcome in any of these proceedings could require us or our
partners to cease using the related technology and commercializing our product candidates, or to attempt to license rights to it from the prevailing party. Our business could be
harmed if the prevailing party does not offer us or our partners a license on commercially reasonable terms if any license is offered at all. Even if we or our licensors obtain a
license, it may be non-exclusive, thereby giving our competitors access to the same technologies licensed to us or our licensors. In addition, if the breadth or strength of
protection provided by our patents and patent applications is threatened, it could dissuade companies from collaborating with us to license, develop or commercialize current or
future product candidates.

Any intellectual property proceedings can be expensive and time-consuming. Our or our partners’ adversaries in these proceedings may have the ability to dedicate
substantially greater resources to prosecuting these legal actions than we or our partners can. Accordingly, despite our or our partners’ efforts, we or our partners may not be
able to prevent third parties from infringing upon or misappropriating our intellectual property rights, particularly in countries where the laws may not protect our rights as fully
as in the U.S. Even if we are successful in the relevant proceedings, we may incur substantial costs and the time and attention of our management and scientific personnel could
be diverted from other activities. We could be found liable for monetary damages, including treble damages and attorneys’ fees, if we are found to have willfully infringed a
patent. In addition, in an infringement proceeding, a court may decide that one or more of our patents is invalid or unenforceable, in whole or in part, or may refuse to stop the
other party from using the technology at issue on the grounds that our patents do not cover the technology in question. An adverse result in any litigation proceeding could put
one or more of our patents at risk of being invalidated, held unenforceable or interpreted narrowly.

Furthermore, because of the substantial amount of discovery required in connection with intellectual property litigation, there is a risk that some of our confidential
information could be compromised by disclosure during this type of litigation. In addition, there could be public announcements of the results of hearings, motions or other
interim proceedings or developments.

If we are unable to protect the confidentiality of our trade secrets and other proprietary information, the value of our technology could be materially adversely affected and
our business could be harmed.

In addition to seeking the protection afforded by patents, we rely on trade secret protection and confidentiality agreements to protect proprietary know-how that is not
patentable or that we elect not to patent, processes for which patents are difficult to enforce, and other elements of our technology, discovery and development processes that
involve proprietary know-how, information or technology that is not covered by patents. The T-cell immunotherapy product candidates and platform technology we have
licensed from our partners are protected primarily as confidential know-how and trade secrets. Any disclosure to or misappropriation by third parties of our confidential
proprietary information could enable competitors to quickly duplicate or surpass our technological achievements, including by enabling them to develop and commercialize
products substantially similar to or competitive with our product candidates, thus eroding our competitive position in the market.

Trade secrets can be difficult to protect. We seek to protect our proprietary technology and processes, in part, by entering into confidentiality agreements and invention
assignment agreements with our employees, consultants, and outside scientific advisors, contractors and collaborators. These agreements are designed to protect our proprietary
information. Although we use reasonable efforts to protect our trade secrets, our employees, consultants, contractors, or outside scientific advisors might intentionally or
inadvertently disclose our trade secrets or confidential, proprietary information to competitors. In addition, competitors may otherwise gain access to our trade secrets or
independently develop substantially equivalent information and techniques. If any of our confidential proprietary information were to be lawfully obtained or independently
developed by a competitor, we would have no right to prevent such competitor from using that technology or information to compete with us, which could harm our competitive
position.

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Enforcing a claim that a third party illegally obtained and is using any of our trade secrets is expensive and time consuming, and the outcome is unpredictable. In

addition, the laws of certain foreign countries do not protect proprietary rights such as trade secrets to the same extent or in the same manner as the laws of the U.S.
Misappropriation or unauthorized disclosure of our trade secrets to third parties could impair our competitive advantage in the market and could materially adversely affect our
business, results of operations and financial condition.

Risks Related to Commercialization of Our Product Candidates

Our commercial success depends upon attaining significant market acceptance of our product candidates, if approved, among physicians, patients, healthcare payors and
the medical community, including hospitals and outpatient clinics.

Even if we obtain regulatory approval for any of our product candidates that we may develop or acquire in the future, the product may not gain market acceptance
among physicians, healthcare payors, patients or the medical community that supports our product development efforts, including hospitals and outpatient clinics. Market
acceptance of any of our product candidates for which we receive approval depends on a number of factors, including:

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the efficacy and safety of the product candidates as demonstrated in clinical studies;

the clinical indications and patient populations for which the product candidate is approved;

acceptance by physicians and patients of the drug as a safe and effective treatment;

the administrative and logistical burden of treating patients;

the ability to identify in a timely manner the appropriate patients who will benefit from specific therapy;

the consideration of novel cellular therapies by physicians, hospitals and third-party payors;

the potential and perceived advantages of product candidates over alternative treatments;

the safety of product candidates seen in a broader patient group, including its use outside the approved indications;

any restrictions on use together with other medications;

the prevalence and severity of any side effects;

product labeling or product insert requirements of the FDA or other regulatory authorities;

the timing of market introduction of our products as well as competitive products;

the development of manufacturing and distribution processes for our product candidates;

the cost of treatment in relation to alternative treatments;

the availability of coverage and adequate reimbursement from, and our ability to negotiate pricing with, third-party payors and government authorities;

relative convenience and ease of administration; and

the effectiveness of our sales and marketing efforts and those of our collaborators.

Even if we are able to commercialize our product candidates, the products may not receive coverage and adequate reimbursement from third-party payors in the U.S. and in
other countries in which we seek to commercialize our products, which could harm our business.

Our ability to commercialize any product successfully will depend, in part, on the extent to which coverage and adequate reimbursement for these products and related

treatments will be available from government health administration authorities, private health insurers and other organizations.

Government authorities and third-party payors, such as private health insurers and health maintenance organizations, determine which medications they will cover and

establish reimbursement levels. A primary trend in the healthcare industry is cost containment. Government authorities and third-party payors have attempted to control costs by
limiting coverage and the amount of reimbursement for particular medications. Increasingly, third-party payors are requiring that drug companies provide them with
predetermined discounts from list prices and are challenging the prices charged for medical products. Third-party payors may also seek additional clinical evidence, beyond the
data required to obtain regulatory approval, demonstrating clinical benefits and value in specific patient populations before covering our products for those patients. We cannot
be sure that coverage and adequate reimbursement will be available for any product that we commercialize and, if reimbursement is available, what the level of reimbursement
will be. In some countries such as the U.S., greater cost-shifting from the payor to the patient is also a trend, and higher patient copayments or other administrative burdens
could lead to reduced demand from patients or healthcare professionals. This could particularly be the case in a

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challenging economic climate. Coverage and reimbursement may impact the demand for, or the price of, any product candidate for which we obtain regulatory approval, and
ultimately our ability to successfully commercialize any product candidate for which we obtain regulatory approval.

There may be significant delays in obtaining coverage and reimbursement for newly approved drugs, and coverage may be more limited than the purposes for which the

drug is approved by the FDA or comparable foreign regulatory authorities. Moreover, eligibility for coverage and reimbursement does not imply that any drug will be paid for
in all cases or at a rate that covers our costs, including research, development, manufacture, sale and distribution. Interim reimbursement levels for new drugs, if applicable, may
also not be sufficient to cover our costs and may only be temporary. Reimbursement rates may vary according to the use of the drug and the clinical setting in which it is used,
may be based on reimbursement levels already set for lower cost drugs and may be incorporated into existing payments for other services. Net prices for drugs may be reduced
by mandatory discounts or rebates required by government healthcare programs or private payors and by any future relaxation of laws that presently restrict imports of drugs
from countries where they may be sold at lower prices than in the U.S. Coverage and reimbursement policies for drug products can differ significantly from payor to payor as
there is no uniform policy of coverage and reimbursement for drug products among third-party payors in the U.S. Third-party payors in the U.S. often rely upon Medicare
coverage policy and payment limitations in setting their own reimbursement policies. There may be significant delays in obtaining coverage and reimbursement as the process
of determining coverage and reimbursement is often time consuming and costly which will require us to provide scientific and clinical support for the use of our products to
each payor separately, with no assurance that coverage or adequate reimbursement will be obtained. It is difficult to predict at this time what government authorities and third-
party payors will decide with respect to coverage and reimbursement for our drug products. Our inability to promptly obtain coverage and profitable reimbursement rates from
both government-funded and private payors for any approved products that we develop could have a material adverse effect on our operating results, our ability to raise capital
needed to commercialize products and our overall financial condition.

Current and future legislation, including potentially unfavorable pricing regulations or other healthcare reform initiatives, may increase the difficulty and cost for us to
obtain regulatory approval of and commercialize our product candidates and affect the prices we may obtain.

The regulations that govern, among other things, regulatory approvals, coverage, pricing and reimbursement for new drug products vary widely from country to
country. In the U.S. and some foreign jurisdictions, there have been a number of legislative and regulatory changes and proposed changes regarding the healthcare system that
could prevent or delay regulatory approval of our product candidates, restrict or regulate post-approval activities and affect our ability to successfully sell any product candidates
for which we obtain regulatory approval. In particular, in March 2010, the Patient Protection and Affordable Care Act, as amended by the Health Care and Education
Reconciliation Act, collectively, the Affordable Care Act, was enacted, which substantially changed the way healthcare is financed by both governmental and private insurers,
and continues to significantly impact the U.S. pharmaceutical industry. The Affordable Care Act and its implementing regulations, among other things, addressed a new
methodology by which rebates owed by manufacturers under the Medicaid Drug Rebate Program are calculated for certain drugs and biologics, including our product
candidates, increased the minimum Medicaid rebates owed by manufacturers under the Medicaid Drug Rebate Program, extended the Medicaid Drug Rebate Program to
utilization of prescriptions of individuals enrolled in Medicaid managed care organizations, subjected manufacturers to new annual fees and taxes for certain branded
prescription drugs, provided incentives to programs that increase the federal government’s comparative effectiveness research and established a new Medicare Part D coverage
gap discount program.

Other legislative changes have been proposed and adopted in the U.S. since the Affordable Care Act was enacted. In August 2011, the Budget Control Act of 2011,
among other things, created measures for spending reductions by the U.S. Congress. A Joint Select Committee on Deficit Reduction, tasked with recommending a targeted
deficit reduction of at least $1.2 trillion for the years 2013 through 2021, was unable to reach required goals, thereby triggering the legislation’s automatic reduction to several
government programs. This includes aggregate reductions of Medicare payments to providers of 2% per fiscal year, which went into effect in April 2013, and, due to subsequent
legislative amendments, will remain in effect into 2031 unless additional Congressional action is taken. COVID-19 relief legislation suspended the 2% Medicare sequester from
May 1, 2020 through March 31, 2022. Sequestration will start again on April 1, 2022. From April 1 to June 30, 2022, payment for Medicare fee-for-service claims will be
adjusted downwards by 1%; beginning July 1, 2022, the payment will be adjusted downwards by 2%. In January 2013, the American Taxpayer Relief Act of 2012 (the ATRA)
was enacted which, among other things, further reduced Medicare payments to several providers, including hospitals and outpatient clinics, and increased the statute of
limitations period for the government to recover overpayments to providers from three to five years.

There have been judicial and Congressional challenges to numerous elements of the Affordable Care Act, as well as efforts by both the executive and legislative
branches of the federal government to repeal or replace certain aspects of the Affordable Care Act. In addition, the U.S. Congress has considered legislation that would repeal or
repeal and replace all or part of the Affordable Care Act. While the U.S. Congress has not passed comprehensive repeal legislation, it has enacted laws that modify certain
provisions of the Affordable Care Act, such as removing penalties, starting January 1, 2019, for not complying with the Affordable Care Act’s

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individual mandate to carry health insurance, eliminating the implementation of certain mandated fees, and increasing the point-of-sale discount that is owed by pharmaceutical
manufacturers who participate in Medicare Part D. On June 17, 2021, the U.S. Supreme Court dismissed a legal challenge to the law brought by several states arguing that,
without the individual mandate, the entire Affordable Care Act was unconstitutional. The Supreme Court dismissed the lawsuit without ruling on the merits of the states’
constitutionality arguments. While the legal challenge to the Affordable Care Act was pending, on January 28, 2021, President Biden issued an executive order to initiate a
special enrollment period from February 15, 2021 through August 15, 2021 for purposes of obtaining health insurance coverage through the Affordable Care Act marketplace.
The executive order also instructed certain governmental agencies to review and reconsider their existing policies and rules that limit access to healthcare, including among
others, reexamining Medicaid demonstration projects and waiver programs that include work requirements, and policies that create unnecessary barriers to obtaining access to
health insurance coverage through Medicaid or the Affordable Care Act. In the future, there may be additional challenges and/or amendments to the Affordable Care Act. It is
unclear how the United States Supreme Court ruling, other such litigation, and the healthcare form measures of the Biden administration will impact the Affordable Care Act
and our business.

There have been, and likely will continue to be, legislative and regulatory proposals at the foreign, federal and state levels directed at broadening the availability of

healthcare and containing or lowering the cost of healthcare. We cannot predict the initiatives that may be adopted in the future. The continuing efforts of governments,
insurance companies, managed care organizations and other payors of healthcare services to contain or reduce costs of healthcare, including by imposing price controls, may
adversely affect the demand for our product candidates for which we obtain regulatory approval and our ability to set a price that we believe is fair for our products. Any
reduction in reimbursement from Medicare or other government programs may result in a similar reduction in payments from private payors.

Legislative and regulatory proposals have been made to expand post-approval requirements and restrict sales and promotional activities for pharmaceutical products. We
cannot be sure whether additional legislative changes will be enacted, or whether the U.S. or foreign regulations, guidance or interpretations will be changed, or what the impact
of these changes on the regulatory approvals of our product candidates, if any, may be. In the U.S., the EU and other potentially significant markets for our product candidates,
government authorities and third-party payors are increasingly attempting to limit or regulate the price of medical products and services, particularly for new and innovative
products and therapies, which has resulted in lower average selling prices for certain products in certain markets. In the U.S., there have been several Congressional inquiries
and proposed and enacted federal and state legislation designed to, among other things, bring more transparency to drug pricing, review the relationship between pricing and
manufacturer patient programs, and reform government program reimbursement methodologies for drugs. For example, the Consolidated Appropriations Act of 2021 included
several drug price reporting and transparency measures, such as a new requirement for certain Medicare plans to develop tools to display Medicare Part D prescription drug
benefit information in real time and for group and health insurance issuers to report information on pharmacy benefit and drug costs to the Secretaries of Health and Human
Services, Labor, and the Treasury.

There have also been administrative developments in the U.S. related to drug pricing. For example, included in the Consolidated Appropriations Act of 2021 were

several drug price reporting and transparency measures, such as a new requirement for certain Medicare plans to develop tools to display Medicare Part D prescription drug
benefit information in real time and for group and health insurance issuers to report information on pharmacy benefit and drug costs to the Secretaries of the Departments of
Health and Human Services, Labor and the Treasury. Additionally, on July 9, 2021, President Biden issued an Executive Order to promote competition in the U.S. economy
that included several initiatives addressing prescription drugs. Among other provisions, the Executive Order stated that the Biden administration will “support aggressive
legislative reforms that would lower prescription drugs, including by allowing Medicare to negotiate drug prices, by imposing inflation caps, and through other related
reforms.” In response to the Executive Order, on September 9, 2021, the Department of Health and Human Services issued a Comprehensive Plan for Addressing High Drug
Prices that identified potential legislative policies and administrative tools that Congress and the agency can pursue in order to make drug prices more affordable and equitable,
improve and promote competition throughout the prescription drug industry, and foster scientific innovation. At the state level, legislatures have increasingly passed legislation
and implemented regulations designed to control pharmaceutical and biological product pricing, including price or patient reimbursement constraints, discounts, restrictions on
certain product access and marketing cost disclosure and transparency measures, and, in some cases, to encourage importation from other countries and bulk purchasing.
Furthermore, the increased emphasis on managed healthcare in the U.S. and on country and regional pricing and reimbursement controls in the EU will put additional pressure
on product pricing, reimbursement and usage, which may adversely affect our future product sales. These pressures can arise from rules and practices of managed care groups,
other insurers, judicial decisions and governmental laws and regulations related to Medicare, Medicaid and healthcare reform, pharmaceutical reimbursement policies and
pricing in general. Further, it is possible that additional governmental action is taken in response to the COVID-19 pandemic.

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In addition, there is significant uncertainty regarding the reimbursement status of newly approved healthcare products. We may need to conduct expensive
pharmacoeconomic studies in order to demonstrate the cost-effectiveness of our products. If third-party payors do not consider our products to be cost-effective compared to
other therapies, the payors may not cover our products after approved as a benefit under their plans or, if they do, the level of payment may not be sufficient to allow us to sell
our products on a profitable basis.

Price controls may be imposed in foreign markets, which may adversely affect our future profitability.

In some countries, particularly member states of the EU and the U.K., the pricing of prescription drugs is subject to governmental control. In these countries, pricing

negotiations with governmental authorities can take considerable time after receipt of regulatory approval for a product. In addition, there can be considerable pressure by
governments and other stakeholders on prices and reimbursement levels, including as part of cost containment measures. Political, economic and regulatory developments may
further complicate pricing negotiations, and pricing negotiations may continue after reimbursement has been obtained. Reference pricing used by various EU member states and
parallel distribution, or arbitrage between low-priced and high-priced member states, can further reduce prices. In some countries, we, or our collaborators, may be required to
conduct a clinical study or other studies that compare the cost-effectiveness of our product candidates to other available therapies in order to obtain or maintain reimbursement
or pricing approval. Publication of discounts by third-party payors or authorities may lead to further pressure on the prices or reimbursement levels within the country of
publication and other countries. If reimbursement of our products is unavailable or limited in scope or amount, or if pricing is set at unsatisfactory levels, our business could be
adversely affected.

We face substantial competition, which may result in others discovering, developing or commercializing products before or more successfully than we do.

We face competition from numerous pharmaceutical and biotechnology enterprises, as well as from academic institutions, government agencies and private and public

research institutions for our current product candidates. Our commercial opportunities will be reduced or eliminated if our competitors develop and commercialize products that
are safer, more effective, have fewer side effects or are less expensive than any products that we may develop. Additionally, our commercial opportunities will be reduced or
eliminated if novel upstream products or changes in treatment protocols reduce the overall incidence or prevalence of our current or future target diseases. Competition could
result in reduced sales and pricing pressure on our product candidates, if approved by applicable regulatory authorities. In addition, significant delays in the development of our
product candidates could allow our competitors to bring products to market before us and impair any ability to commercialize our product candidates.

There are currently no FDA- or EMA-approved products for the treatment of EBV+ PTLD. However, some marketed products and therapies are used off-label in the
treatment of EBV+ PTLD, such as rituximab and combination chemotherapy regimens. In addition, a number of companies and academic institutions are developing product
candidates for EBV+ PTLD and other EBV-driven diseases including: Viracta Therapeutics, Inc., which is conducting a pivotal, Phase 2 clinical study for nanatinostat
(formerly named tractinostat, or VRx-3996) in combination with antiviral drug valganciclovir in relapsed/refractory EBV+ lymphomas; AlloVir (formerly known as ViraCyte),
which has completed a Phase 2 clinical study for Viralym-M (ALVR105), an allogeneic, multi-virus T-cell product that targets six viruses in allogeneic HSCT recipients with
≥1 treatment-refractory infection, including EBV, and is conducting a pivotal study for Virus-Associated Hemorrhagic-Cystitis, as well as a Phase 2 proof of concept trial for
the prevention of BKV, CMV, AdV, EBV, HHV06 and JCV in post-allogeneic HSCT patients; and Tessa Therapeutics Pte Ltd., is conducting a Phase 1 clinical study of its
autologous CD30 CAR T in CD30+ NHL and funding a Phase 1, investigator-sponsored study at Baylor College of Medicine, for its allogeneic CD30-CAR EBVST product
candidate.

Competition in the MS market is high with at least 20 therapies, including four generics or bioequivalents, approved in the U.S. and EU for the treatment of various
forms of MS, including clinically isolated syndrome, relapsing-remitting MS (RRMS), secondary progressive MS (SPMS) and primary progressive MS (PPMS). There are
many competitors in the MS market, including major multi-national fully-integrated pharmaceutical companies and established biotechnology companies. Most recently,
Ponvory (S1P modulator), marketed by Johnson & Johnson, and Kesimpta® (anti-CD20 monoclonal antibody), marketed by Novartis, were approved in the U.S. and/or EU for
the treatment of relapsing forms of MS.

There are numerous development candidates in Phase 3 studies for both relapsing and/or progressive forms of MS and additional novel agents could be approved in

either or both indications in the future including TG Therapeutics’ anti-CD20 monoclonal antibody ublituximab (estimated PDUFA 09/2022), Merck KGaA’s Bruton’s tyrosine
kinase (BTK) inhibitor, evobrutinib, Roche’s BTK inhibitor, fenebrutinib, Sanofi’s BTK inhibitor, tolebrutinib and AB Science’s tyrosine kinase inhibitor, masitinib.
Medicinova is planning to initiate a Phase 3 study of its PDE inhibitor, ibudilast (MN166) in non-active SPMS.

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There are currently five autologous CAR T therapies approved in the U.S. and/or EU: Novartis’ Kymriah® (tisagenlecleucel), Gilead/Kite’s Yescarta® (axicabtagene

ciloleucel) and TecartusTM (brexucabtagene autoleucel) and Bristol-Myers Squibb’s Breyanzi® (lisocabtagene maraleucel) and Abecma (idecabtagene vicleucel) with bluebird
bio. There are many CAR-mediated cell therapies in development, and, although the majority are autologous, they include allogeneic and off-the-shelf cell therapies. There are
multiple allogeneic CAR platforms being developed with differences in approaches to minimize instances of donor cells recognizing the patient’s body as foreign or rejection of
the donor cells by the patient’s body. These approaches include the use of gene-editing to remove or inhibit the TCR and the use of cell types without a TCR. The majority of
clinical stage allogeneic CAR programs utilize alpha beta T cells as the cell type and gene editing of the T-cell receptor and HLA as the preferred technology approach,
however, other strategies are also in development. It is possible that some of these other approaches will have more favorable characteristics than the approach we utilize, which
would result in them being favored by potential partners or customers over our products. Depending on the diseases that we target in the future, we may face competition from
both autologous and allogeneic CAR therapies and other modalities (e.g., small molecules, antibodies) in the indication of interest.

Many of the approved or commonly used drugs and therapies for our current or future target diseases, including EBV+ PTLD and MS, are well established and are
widely accepted by physicians, patients and third-party payors. Some of these drugs are branded and subject to patent protection, and other drugs and nutritional supplements are
available on a generic basis. Insurers and other third-party payors may encourage the use of generic products or specific branded products. We expect that, if any of our product
candidates are approved, they will be priced at a significant premium over competitive generic products. Absent differentiated and compelling clinical evidence, pricing
premiums may impede the adoption of our products over currently approved or commonly used therapies, which may adversely impact our business. In addition, many
companies are developing new therapeutics, and we cannot predict what the standard of care will become as our products continue in clinical development.

Many of our competitors or potential competitors have significantly greater established presence in the market, financial resources and expertise in research and
development, manufacturing, preclinical testing, conducting clinical studies, obtaining regulatory approvals and marketing approved products than we do, and as a result may
have a competitive advantage over us. Smaller or early-stage companies may also prove to be significant competitors, including through collaborative arrangements with large
and established companies or if they are acquired by larger companies. These third parties compete with us in recruiting and retaining qualified scientific, commercial and
management personnel, establishing clinical study sites and patient registration for clinical studies, as well as in acquiring technologies and technology licenses complementary
to our programs or advantageous to our business.

As a result of these factors, these competitors may obtain regulatory approval of their products before we are able to obtain patent protection or other intellectual

property rights, which will limit our ability to develop or commercialize our product candidates. Our competitors may also develop drugs that are safer, more effective, more
widely used and cheaper than ours, and may also be more successful than us in manufacturing and marketing their products. These appreciable advantages could render our
product candidates obsolete or noncompetitive before we can recover the expenses of development and commercialization.

We expect the product candidates we develop will be regulated as biological products (biologics) and therefore they may be subject to competition sooner than anticipated.

The Biologics Price Competition and Innovation Act of 2009 (BPCIA) was enacted as part of the Affordable Care Act to establish an abbreviated pathway for the

approval of biosimilar and interchangeable biological products. The regulatory pathway establishes legal authority for the FDA to review and approve biosimilar biologics,
including the possible designation of a biosimilar as “interchangeable” based on its similarity to an approved biologic. Under the BPCIA, an application for a biosimilar product
cannot be approved by the FDA until 12 years after the reference product was approved under a BLA. During this 12-year period of exclusivity, another company may still
market a competing version of the reference product if the FDA approves a full BLA for the competing product containing the sponsor’s own preclinical data and data from
adequate and well-controlled clinical trials to demonstrate the safety, purity and potency of their product. The law is complex and is still being interpreted and implemented by
the FDA. As a result, its ultimate impact, implementation, and meaning are subject to uncertainty. While it is uncertain when processes intended to implement BPCIA may be
fully adopted by the FDA, any of these processes could have a material adverse effect on the future commercial prospects for our biological products.

We believe that any of the product candidates we develop that is approved in the U.S. as a biological product under a BLA should qualify for the 12-year period of
exclusivity. However, there is a risk that this exclusivity could be shortened due to congressional action or otherwise, or that the FDA will not consider the subject product
candidates to be reference products for competing products, potentially creating the opportunity for generic competition sooner than anticipated. Moreover, the extent to which a
biosimilar, once approved, will be substituted for any one of the reference products in a way that is similar to traditional generic substitution for non-biological products is not
yet clear, and will depend on a number of marketplace and regulatory factors that are still developing.

In addition, the approval of a biologic product biosimilar to one of our products could have a material adverse impact on our business as it may be significantly less

costly to bring to market and may be priced significantly lower than our products.

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If we are unable to establish sales and marketing capabilities or enter into agreements with third parties to market and sell our product candidates, we may be unable to
generate any revenue from the sale of our products.

We are at an early stage of establishing an organization that will be responsible for the sale, marketing and distribution of pharmaceutical products and the cost of

establishing and maintaining such an organization may exceed the cost-effectiveness of doing so. In order to market any products that may be approved by the FDA and
comparable foreign regulatory authorities, we must build our sales, marketing, managerial and other non-technical capabilities or make arrangements with third parties to
perform these services. There are significant risks involved in building and managing a sales organization, including our ability to hire, retain and incentivize qualified
individuals, generate sufficient sales leads, provide adequate training to sales and marketing personnel and effectively manage a geographically dispersed sales and marketing
team. Any failure or delay in the development of our internal sales, marketing and distribution capabilities, or entering into agreements with third parties to market and sell our
products, would adversely impact the commercialization of these products. We may be competing with many companies that currently have extensive and well-funded sales and
marketing operations. Without a sufficiently scaled, appropriately timed and trained internal commercial organization or the support of a third party to perform sales and
marketing functions, we may be unable to compete successfully against these more established companies.

We may need to grow the size of our organization, and we may experience difficulties in managing this growth.

As of December 31, 2021, we had 578 employees. We have made the decision to grow the size of our organization in order to support our continued development and

potential commercialization of our product candidates. In particular, we may need to add substantial numbers of additional personnel and other resources to support our
development and potential commercialization of our product candidates. As our development and commercialization plans and strategies continue to develop, or as a result of
any future acquisitions, our need for additional managerial, operational, manufacturing, sales, marketing, financial and other resources will increase. Our management,
personnel and systems currently in place may not be adequate to support this future growth. Future growth would impose significant added responsibilities on members of
management, including:

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managing our preclinical and clinical studies effectively;

identifying, recruiting, maintaining, motivating and integrating additional employees, including the additional personnel needed to support continued
development and potential commercialization of our product candidates;

managing our internal development efforts effectively while complying with our contractual obligations to licensors, licensees, contractors and other third
parties;

improving our managerial, development, operational, information technology, and finance systems; and

expanding our facilities.

As our operations expand, we will also need to manage additional relationships with various strategic partners, suppliers and other third parties. Our future financial

performance and our ability to commercialize our product candidates and to compete effectively will depend, in part, on our ability to manage any future growth effectively. To
that end, we must be able to manage our development efforts and preclinical and clinical studies effectively and hire, train and integrate additional management, research and
development, manufacturing, administrative and sales and marketing personnel. Our failure to accomplish any of these tasks could prevent us from successfully growing our
company.

Risks Related to Ownership of Our Common Stock

Our stock price has been and will likely continue to be volatile and may decline regardless of our operating performance.

Our stock price has fluctuated in the past and can be expected to be volatile in the future. From January 1, 2019 through December 31, 2021, the reported sale price of
our common stock has fluctuated between $4.52 and $41.97 per share. The stock market in general and the market for biotechnology companies in particular have experienced
extreme volatility that has often been unrelated to the operating performance of particular companies. In particular, the ongoing COVID-19 pandemic has further heightened the
volatility of the stock market for biopharmaceutical companies. As a result of this volatility, investors may experience losses on their investment in our common stock. The
market price of our common stock may be influenced by many factors, including the following:

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the success of competitive products or technologies;

regulatory actions with respect to our product candidates or products or our competitors’ product candidates or products;

actual or anticipated changes in our growth rate relative to our competitors;

announcements by us or our competitors of significant acquisitions, strategic partnerships, joint ventures, collaborations or capital commitments;

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results of clinical studies of our product candidates or those of our competitors;

regulatory or legal developments in the U.S. and other countries;

developments or disputes concerning patent applications, issued patents or other proprietary rights;

the recruitment or departure of key personnel;

the level of expenses related to any of our product candidates or clinical development programs;

the results of our efforts to in-license or acquire additional product candidates or products;

actual or anticipated changes in estimates as to financial results, development timelines or recommendations by securities analysts;

variations in our financial results or those of companies that are perceived to be similar to us;

fluctuations in the valuation of companies perceived by investors to be comparable to us;

inconsistent or unusual trading volume levels of our shares or derivatives thereof;

announcement or expectation of additional financing efforts;

sales of our common stock by us, our insiders or our other stockholders;

changes in the structure of healthcare payment systems;

market conditions in the pharmaceutical and biotechnology sectors;

general economic, industry and market conditions; and

the other risks described in this “Risk Factors” section.

In addition, the stock markets in general, and the markets for biotechnology and pharmaceutical stocks in particular, have experienced significant volatility that has
often been unrelated to the operating performance of particular companies, including in connection with the ongoing COVID-19 pandemic, which has resulted in decreased
stock prices for many companies. For example, negative publicity regarding drug pricing and price increases by pharmaceutical companies has negatively impacted, and may
continue to negatively impact, the markets for biotechnology and pharmaceutical stocks. Likewise, as a result of significant changes in U.S. social, political, regulatory and
economic conditions or in laws and policies governing foreign trade and healthcare spending and delivery, including the possible repeal and/or replacement of all or portions of
the Affordable Care Act or changes in tariffs and other restrictions on free trade stemming from U.S. and foreign government policies, or for other reasons, the financial markets
could experience significant volatility that could also negatively impact the markets for biotechnology and pharmaceutical stocks. These market fluctuations may adversely
affect the trading price of our common stock.

In the past, class action litigation has often been instituted against companies whose securities have experienced periods of volatility in market price. Any such litigation brought
against us could result in substantial costs and divert management’s attention and resources, which could result in delays of our clinical studies or commercialization efforts.

Our principal stockholders own a significant percentage of our stock and will be able to exert significant control over matters subject to stockholder approval.

Our principal stockholders own a significant portion of our outstanding common stock. These stockholders may be able to determine the outcome of all matters
requiring stockholder approval. For example, these stockholders may be able to control elections of directors, amendments of our organizational documents, or approval of any
merger, sale of assets, or other major corporate transaction. This may prevent or discourage unsolicited acquisition proposals or offers for our common stock. The interests of
our significant stockholders may not always coincide with the interests of other stockholders and they may act in a manner that advances their best interests and not necessarily
those of other stockholders, including seeking a premium value for their common stock, and might affect the market price for our common stock.

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Sales of a substantial number of shares of our common stock in the public market could cause our stock price to fall.

Sales of a substantial number of shares of our common stock in the public market could occur at any time. These sales, or the perception in the market that the holders

of a large number of shares intend to sell shares, could reduce the market price of our common stock. Moreover, certain holders of shares of our common stock will have rights,
subject to certain conditions, to require us to file registration statements covering their shares or to include their shares in registration statements that we may file for ourselves
or other stockholders. We have registered and intend to continue to register all shares of common stock that we may issue under our equity compensation plans. Once we
register these shares, they can be freely sold in the public market upon issuance, subject to volume limitations applicable to affiliates.

We have incurred and will continue to incur increased costs as a result of being a public company and our management expects to devote substantial time to public
company compliance programs.

As a public company, we have incurred and will continue to incur significant legal, accounting and other expenses. We are subject to the reporting requirements of the

Exchange Act, which require, among other things, that we file with the SEC annual, quarterly and current reports with respect to our business and financial condition. In
addition, the Sarbanes-Oxley Act, as well as rules subsequently adopted by the SEC and The Nasdaq Stock Market to implement provisions of the Sarbanes-Oxley Act, impose
significant requirements on public companies, including requiring establishment and maintenance of effective disclosure and financial controls and changes in corporate
governance practices. Further, pursuant to the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010, the SEC has adopted and will adopt additional rules and
regulations, such as mandatory “say on pay” voting requirements, that now apply to us. Stockholder activism, the current political environment and the potential for future
regulatory reform may lead to substantial new regulations and disclosure obligations, which may lead to additional compliance costs and impact the manner in which we operate
our business in ways we cannot currently anticipate.

The rules and regulations applicable to public companies have substantially increased our legal and financial compliance costs and make some activities more time-

consuming and costly. To the extent these requirements divert the attention of our management and personnel from other business concerns, they could have a material adverse
effect on our business, financial condition and results of operations. The increased costs will decrease our net income or increase our net loss and may require us to reduce costs
in other areas of our business or increase the prices of our products or services.

Because we do not anticipate paying any cash dividends on our capital stock in the foreseeable future, capital appreciation, if any, will be the sole source of potential gain
for our stockholders.

We have never declared or paid cash dividends on our capital stock. We currently intend to retain all of our future earnings, if any, to finance the growth and

development of our business. In addition, the terms of any future debt agreements may preclude us from paying dividends. As a result, capital appreciation, if any, of our
common stock will be the sole source of gain for our stockholders for the foreseeable future.

Future sales and issuances of our common stock or rights to purchase common stock, including pursuant to our equity incentive plans, could result in additional dilution of
the percentage ownership of our stockholders and could cause our stock price to fall.

We expect that significant additional capital will be needed in the future to continue our planned operations. To raise capital, we may sell substantial amounts of

common stock or securities convertible into or exchangeable for common stock in one or more transactions at prices and in a manner we determine from time to time. These
future issuances of common stock or common stock-related securities, together with the exercise of outstanding options or warrants, and any additional shares issued in
connection with acquisitions or in-licenses, if any, may result in material dilution to our investors. Such sales may also result in material dilution to our existing stockholders,
and new investors could gain rights, preferences and privileges senior to those of holders of our common stock. To the extent equity valuations, including the trading price of
our common stock, are depressed as a result of economic disruptions and uncertainty concerning the COVID-19 pandemic or other factors, the potential magnitude of this
dilution will increase. Pursuant to our equity incentive plans, our compensation committee is authorized to grant equity-based incentive awards to our employees, non-employee
directors and consultants. Future grants of RSUs, options and other equity awards and issuances of common stock under our equity incentive plans will result in dilution and
may have an adverse effect on the market price of our common stock.

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Some terms of our charter documents and Delaware law may have anti-takeover effects that could discourage an acquisition of us by others, even if an acquisition would
be beneficial to our stockholders and may prevent attempts by our stockholders to replace or remove our current management.

Our amended and restated certificate of incorporation (Certificate of Incorporation) and amended and restated bylaws (Bylaws), as well as Delaware law, could make it

more difficult for a third party to acquire us or increase the cost of acquiring us, even if doing so would benefit our stockholders, or remove our current management. These
include terms that:

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permit our board of directors to issue up to 20,000,000 shares of preferred stock, with any rights, preferences and privileges as they may designate;

provide that all vacancies on our board of directors, including as a result of newly created directorships, may, except as otherwise required by law, be filled by
the affirmative vote of a majority of directors then in office, even if less than a quorum;

establish that our board of directors is divided into three classes, with each class serving three-year staggered terms, which makes it more difficult to replace a
majority of our directors in a short period of time;

require that any action to be taken by our stockholders must be effected at a duly called annual or special meeting of stockholders and not be taken by written
consent;

provide that stockholders seeking to present proposals before a meeting of stockholders or to nominate candidates for election as directors at a meeting of
stockholders must provide advance notice in writing, and also specify requirements as to the form and content of a stockholder’s notice;

not provide for cumulative voting rights, thereby allowing the holders of a majority of the shares of common stock entitled to vote in any election of directors
to elect all of the directors standing for election; and

provide that special meetings of our stockholders may be called only by our board of directors, the chairperson of our board of directors or our chief executive
officer.

Any of the factors listed above may frustrate or prevent any attempts by our stockholders to replace or remove our current management by making it more difficult for

stockholders to replace members of our board of directors, who are responsible for appointing the members of our management.

In addition, because we are incorporated in Delaware, we are governed by Section 203 of the Delaware General Corporation Law, which may discourage, delay or

prevent someone from acquiring us or merging with us whether or not it is desired by or beneficial to our stockholders. Under Delaware law, a corporation may not, in general,
engage in a business combination with any holder of 15% or more of its capital stock unless the holder has held the stock for three years or, among other things, the board of
directors has approved the transaction. Any term of our Certificate of Incorporation or Bylaws or Delaware law that has the effect of delaying or deterring a change in control
could limit the opportunity for our stockholders to receive a premium for their shares of our common stock and could also affect the price that some investors are willing to pay
for our common stock.

If securities or industry analysts do not publish research or publish inaccurate or unfavorable research about our business, our stock price and trading volume could
decline.

The trading market for our common stock will depend in part on the research and reports that securities or industry analysts publish about us and our business. In the

event securities or industry analysts who cover us downgrade our stock or publish unfavorable research about us or our business, our stock price would likely decline. If one or
more of these analysts cease coverage of our company or fail to publish reports on us regularly, demand for our stock could decrease, which might cause our stock price and
trading volume to decline.

General Risk Factors

Our future success depends on our ability to retain our executive officers and to attract, retain and motivate qualified personnel.

We are highly dependent upon our executive officers and other key employees and the loss of the services of any of our executive officers or other key employees,

including scientific, technical or management personnel, could impede the achievement of our corporate objectives.

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Our success depends on our ability to recruit, retain, manage and motivate our employees. Although we enter into employment agreements or offer letters with our

employees, these documents provide for “at-will” employment, which means that any of our employees could leave our employment at any time, with or without notice.
Competition for skilled personnel in our industry and geographic regions is intense and may limit our ability to hire and retain qualified personnel on acceptable terms or at all.
To induce valuable employees to remain at our company, in addition to salary and cash incentives, we have provided equity awards that vest over time. The value to employees
of equity awards may be significantly affected by movements in our stock price that are beyond our control and may at any time be insufficient to counteract more lucrative
offers from other companies.

Our relationships with customers and third-party payors will be subject to applicable anti-kickback, fraud and abuse, privacy and other laws and regulations, which could
expose us to criminal sanctions, civil penalties, contractual damages, reputational harm and diminished profits and future earnings.

Healthcare providers, including physicians, and third-party payors will play a primary role in the recommendation and prescription of any product candidates for which

we obtain regulatory approval. Our current and future arrangements with third-party payors and customers may expose us to broadly applicable fraud and abuse and other
healthcare laws and regulations that may constrain the business or financial arrangements and relationships through which we conduct research and would market, sell and
distribute our products. As a biopharmaceutical company, even though we do not and will not control referrals of healthcare services or bill directly to Medicare, Medicaid or
other third-party payors, federal and state healthcare laws and regulations pertaining to fraud and abuse and patients’ rights are and will be applicable to our business. If we
obtain FDA approval of any of our product candidates and begin commercializing those products in the United States, our potential exposure under such laws will increase
significantly, and our costs associated with compliance with such laws are also likely to increase. These laws may impact, among other things, our current activities with
principal investigators and research patients, as well as proposed and future sales, marketing and education programs, distribution agreements, discounting, commission
compensation, certain patient support offerings, and other business arrangements generally. In addition, the approval and commercialization of any of our product candidates
outside the United States will also likely subject us to foreign equivalents of the healthcare laws mentioned here, among other foreign laws. Restrictions under applicable federal
and state healthcare laws and regulations that may affect certain business arrangements and our ability to operate include, but are not limited to, the following:

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the federal healthcare Anti-Kickback Statute, a criminal law that governs, for example, our marketing practices, educational programs, pricing policies, and
relationships with healthcare providers or other entities, by prohibiting, among other things, persons from knowingly and willfully soliciting, offering,
receiving or providing remuneration, directly or indirectly, overtly or covertly, in cash or in kind, to induce or reward, or in return for, either the referral of an
individual for, or the purchase, order or recommendation of, any good or service, for which payment may be made under a federal healthcare program such as
Medicare and Medicaid;

the FDCA and PHSA, which prohibit the misbranding and adulteration of biological products that are regulated as drugs, and which regulate the marketing of
biological products;

federal civil and criminal false claims laws, including the civil False Claims Act, which can be enforced through civil whistleblower or qui tam actions, and
civil monetary penalty laws impose criminal and civil penalties against individuals or entities for knowingly presenting, or causing to be presented, to the
federal government, including the Medicare and Medicaid programs, claims for payment or approval that are false or fraudulent or making a false statement to
avoid, decrease or conceal an obligation to pay money to the federal government;

provisions enacted under the federal Health Insurance Portability and Accountability Act of 1996 (HIPAA) impose criminal and civil liability for knowingly
and willfully executing or attempting to execute, a scheme or artifice to defraud any healthcare benefit program and also impose criminal liability for, among
other things, knowingly and willfully falsifying, concealing or covering up a material fact or making any materially false statements in connection with the
delivery of or payment for healthcare benefits, items or services;

HIPAA, as amended by HITECH also imposes obligations, including mandatory contractual terms, with respect to safeguarding the privacy, security and
transmission of individually identifiable health information held by covered entities and their business associates and their subcontractors that use, disclose or
otherwise process individually identifiable health information;

the federal Physician Payments Sunshine Act, implemented as the Open Payments Program, which requires certain manufacturers of drugs, devices, biologics
and medical supplies to report annually to CMS information related to payments and other transfers of value to physicians (defined to include doctors, dentists,
optometrists, podiatrists and chiropractors) and teaching hospitals, and ownership and investment interests held by physicians and their immediate family
members and applicable group purchasing organizations. Beginning in 2022, applicable manufacturers are also required to report information regarding
payments and other transfers of value to physician assistants, nurse practitioners, clinical nurse specialists, anesthesiologist assistants, certified registered nurse
anesthetists and certified nurse midwives;

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state and foreign laws and regulations that are analogous to, and may be broader in scope than, the federal laws and regulations described in this risk factor,
such as state anti-kickback and false claims laws, may apply to sales or marketing or other arrangements and claims involving healthcare items or services
reimbursed by non-governmental third-party payors, including private insurers; and

state laws that require pharmaceutical companies to comply with the pharmaceutical industry’s voluntary compliance guidelines and the relevant compliance
guidance promulgated by the federal government; some state laws require drug manufacturers to report information regarding pricing and marketing
information related to payments and other transfers of value to physicians and other healthcare providers as well as those that require the registration of
pharmaceutical sales representatives; and some other state laws require the protection of the privacy and security of health information, which may differ from
each other in significant ways and often are not preempted by HIPAA.

Efforts to ensure that our business arrangements with third parties comply with applicable healthcare laws and regulations will involve substantial costs. It is possible

that governmental authorities will conclude that our business practices do not comply with current or future statutes, regulations or case law involving applicable healthcare laws
and regulations. If our operations are found to be in violation of any of these laws or any other governmental regulations, we may be subject to significant civil, criminal and
administrative penalties, damages, fines, imprisonment, exclusion from government-funded healthcare programs, such as Medicare and Medicaid, disgorgement, additional
reporting requirements or oversight if we become subject to a corporate integrity agreement or similar agreement, and the curtailment or restructuring of our operations,
reputational harm, contractual damages, and diminished profits and future earnings, any of which could adversely affect our ability to operate our business and our results of
operations. If any physicians or other healthcare providers or entities with whom we expect to do business are found to not be in compliance with applicable laws, they may be
subject to significant criminal, civil or administrative sanctions, including exclusions from government-funded healthcare programs.

Our employees may engage in misconduct or other improper activities, including noncompliance with regulatory standards and requirements, which could cause
significant liability for us and harm our reputation.

We are exposed to the risk of employee fraud or other misconduct, including intentional failures to comply with FDA regulations or similar regulations of comparable

foreign regulatory authorities, provide accurate information to the FDA or comparable foreign regulatory authorities, comply with manufacturing standards we have established,
comply with federal and state healthcare fraud and abuse laws and regulations and similar laws and regulations established and enforced by comparable foreign regulatory
authorities, report financial information or data accurately or disclose unauthorized activities to us. Employee misconduct could also involve the improper use of information
obtained in the course of clinical studies, which could result in regulatory sanctions and serious harm to our reputation. It is not always possible to identify and deter employee
misconduct, and the precautions we take to detect and prevent this activity may not be effective in controlling unknown or unmanaged risks or losses or in protecting us from
governmental investigations or other actions or lawsuits stemming from a failure to be in compliance with such laws or regulations. If any such actions are instituted against us,
and we are not successful in defending ourselves or asserting our rights, those actions could have a significant impact on our business and results of operations, including the
imposition of significant fines or other sanctions.

Product liability lawsuits against us could cause us to incur substantial liabilities and to limit commercialization of any products that we may develop.

We face an inherent risk of product liability exposure related to the testing of our product candidates in human clinical studies and will face an even greater risk if we

commercially sell any products that we may develop. Product liability claims may be brought against us by subjects enrolled in our clinical studies, patients, healthcare
providers or others using, administering or selling our products. If we cannot successfully defend ourselves against claims that our product candidates or products caused
injuries, we could incur substantial liabilities. Regardless of merit or eventual outcome, liability claims may result in:

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decreased demand for any product candidates or products that we may develop;

clinical holds or termination of clinical study sites or entire study programs;

injury to our reputation and significant negative media attention;

withdrawal of clinical study participants;

significant costs to defend the related litigation;

substantial monetary awards to study subjects or patients;

loss of revenue;

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diversion of management and scientific resources from our business operations; and

the inability to commercialize any products that we may develop.

We currently hold product liability insurance coverage at a level that we believe is customary for similarly situated companies and adequate to provide us with insurance
coverage for foreseeable risks, but which may not be adequate to cover all liabilities that we may incur. We may not be able to maintain insurance coverage at a reasonable cost
or in an amount adequate to satisfy any liability that may arise. We intend to expand our insurance coverage for products to include the sale of commercial products if we obtain
regulatory approval for our product candidates in development, but we may be unable to obtain commercially reasonable product liability insurance for any products that
receive regulatory approval. Large judgments have been awarded in class action lawsuits based on drugs that had unanticipated side effects. A successful product liability claim
or series of claims brought against us, particularly if judgments exceed our insurance coverage, could decrease our cash and adversely affect our business.

If we and our third-party manufacturers fail to comply with environmental, health and safety laws and regulations, we could become subject to fines or penalties or incur
costs that could have a material adverse effect on the success of our business.

We and our third-party manufacturers are subject to numerous environmental, health and safety laws and regulations, including those governing laboratory procedures

and the handling, use, storage, treatment and disposal of hazardous materials and wastes. Our operations involve the use of hazardous and flammable materials, including
chemicals and biological materials. Our operations also produce hazardous waste products. We generally contract with third parties for the disposal of these materials and
wastes. We cannot eliminate the risk of contamination or injury from these materials. In the event of contamination or injury resulting from our or our third-party
manufacturers’ use of hazardous materials, we could be held liable for any resulting damages, and any liability could exceed our resources. We also could incur significant costs
associated with civil or criminal fines and penalties.

Although we maintain workers’ compensation insurance to cover us for costs and expenses we may incur due to injuries to our employees resulting from the use of

hazardous materials with a policy limit that we believe is customary for similarly situated companies and adequate to provide us with insurance coverage for foreseeable risks,
this insurance may not provide adequate coverage against potential liabilities. We do not maintain insurance for environmental liability or toxic tort claims that may be asserted
against us in connection with our storage or disposal of biological or hazardous materials.

In addition, we may incur substantial costs in order to comply with current or future environmental, health and safety laws and regulations. These current or future laws
and regulations may impair our research, development or production efforts. Failure to comply with these laws and regulations also may result in substantial fines, penalties or
other sanctions, which could adversely affect our business, financial condition, results of operations and prospects.

The actual or perceived failure by us, our customers, or vendors to comply with increasingly stringent laws, regulations and contractual obligations relating to privacy, data
protection, and data security could harm our reputation, and subject us to significant fines and liability.

We are or may become subject to numerous domestic and foreign laws and regulations regarding privacy, data protection, and data security, the scope of which is
changing, subject to differing applications and interpretations and may be inconsistent among countries, or conflict with other rules. We are also subject to the terms of our
contractual obligations to customers and third parties related to privacy, data protection, and data security. The actual or perceived failure by us, our customers, our vendors, or
other relevant third parties to address or comply with these laws, regulations, and obligations could increase our compliance and operational costs, expose us to regulatory
scrutiny, actions, fines and penalties, cause regulators to reject, limit or disrupt our clinical trial activities, result in reputational harm, lead to a loss of customers, reduce the use
of our products, result in litigation and liability, and otherwise cause a material adverse effect on our business, financial condition, and results of operations.

For example, the EU adopted the General Data Protection Regulation (EU) 2016/679 (EU GDPR), in May 2018 which has direct effect in all EU member states and has

extraterritorial effect where organizations outside of the EU inter alia process personal information of individuals in the EU in relation to the offering of goods or services to
those individuals (“targeting test”) or monitoring of their behavior (“monitoring test”). As such, the EU GDPR applies to us to the extent we are processing personal information
in the context of an establishment in an EU Member State or we meet the requirements of either the targeting test or the monitoring test. The EU GDPR impose onerous and
comprehensive privacy, data protection, and data security obligations onto controllers and processors, including, as applicable: (i) contractual privacy, data protection, and data
security commitments, including the requirement to implement appropriate technical and organizational measures to safeguard personal information; (ii) establishing means for
individuals to exercise their data protection rights; (iii) limitations on retention of personal information; (iv) additional requirements pertaining to sensitive information (such as
health data); (v) data breach notification requirements to supervisory authorities without undue delay (and no later than 72 hours where feasible) and/or concerned individuals;
(vi) high standards for obtaining valid consent from data subjects; (vii) obligations to consider data protection as any new products or services are developed;

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and (viii) the provisions of more detailed privacy notices for clinical trial subjects and investigators. The EU GDPR also provides that EU member states may introduce further
laws and regulations limiting the processing of genetic, biometric, or health data, which could limit our ability to collect, use and share EU data, cause our compliance costs to
increase, require us to change our practices, adversely impact our business, and harm our financial condition.

The EU GDPR also restricts the transfer of personal information from the European Economic Area (EEA) to the United States and other countries that the European

Commission does not recognize as having “adequate” data protection laws unless the parties to the transfer have implemented an appropriate data transfer mechanism in
accordance with the EU GDPR. Data protection laws in the U.K. (as discussed below) and Switzerland impose similar restrictions. One of the primary mechanisms allowing
U.S. companies to import personal information from the EU has been certification to the EU-U.S. Privacy Shield and Swiss-U.S. Privacy Shield frameworks. However, the EU-
U.S. Privacy Shield framework was invalidated as a mechanism to legitimize international transfers in July 2020 in a decision by the Court of Justice of the EU (CJEU) and
subsequent guidance required additional compliance efforts to analyze international data flows and take steps to ensure adequate protections for personal information transferred
to the U.S. and other certain jurisdictions, including in certain cases by implementing supplementary measures that provide privacy protections in addition to those provided
under the Standard Contractual Clauses (or SCCs). Similarly, the Swiss-U.S. Privacy Shield Framework was declared as inadequate by the Swiss Federal Data Protection and
Information Commissioner in light of the CJEU’s July 2020 decision. Moreover, new versions of the European Commission’s SCCs (new EU SCCs), now the primary
mechanism for the lawful transfer of personal information from the EU have been released requiring additional compliance and implementation efforts. If we are unable to
implement a valid solution for personal information transfers to the United States and other countries, we will face increased exposure to regulatory actions, substantial fines,
and injunctions against processing or transferring personal information from the EU, and we may be required to increase our data processing capabilities in Europe at
significant expense. Inability to import personal information from the EU to the United States or other countries may decrease demand for our products and services as our
customers that are subject to the EU GDPR may seek alternatives that do not involve personal information transfers out of the EU.

Assisting our customers, partners, and vendors in complying with the EU GDPR, or complying with the EU GDPR ourselves, may cause us to incur substantial

operational costs or require us to change our business practices. There may also be a risk that the measures will not be implemented correctly or that individuals within the
business will not be fully compliant with the required procedures.

The EU GDPR imposes significant fines for serious non-compliance of up to the greater of €20 million or four percent of consolidated global turnover and restrictions

or prohibitions on data processing, which could impair our ability to do business in the EU, reduce demand for our services and adversely impact our business and results of
operations. The EU GDPR also confers a private right of action on data subjects and consumer associations to lodge complaints with supervisory authorities, seek judicial
remedies and obtain compensation for damages resulting from violations of the EU GDPR.

Further, following the United Kingdom’s exit from the EU, known as Brexit, the EU GDPR’s obligations continue to apply to the United Kingdom in substantially

unvaried form under the so called “UK GDPR” by virtue of section 3 of the European Union (Withdrawal) Act 2018. The UK GDPR exists alongside the UK Data Protection
Act 2018 which implements certain derogations in the UK GDPR into UK law. Under the UK GDPR, companies established in the United Kingdom and companies not
established in the United Kingdom but who process personal information in relation to the offering of goods or services to individuals in the United Kingdom, or to monitor
their behavior will be subject to the UK GDPR – the requirements of which are (at this time) largely aligned with those under the EU GDPR and as such, may lead to similar
compliance and operational costs with potential fines of up to £17.5 million or 4% of global turnover. As a result, we are potentially exposed to two parallel data protection
regimes, each of which authorizes fines and the potential for divergent enforcement actions. It should also be noted that the new EU SCCs do not automatically apply in the UK
since Brexit, and the UK Government has not yet formally acknowledged the new EU SCCs, i.e., as a valid data transfer mechanism under the UK GDPR. Indeed, on 11 August
2021, the UK Information Commissioner’s Office (ICO) launched a public consultation on its draft international data transfer agreement and guidance. This included the
publication of a draft UK addendum that can be used with the new EU SCCs – however, this is yet to be finalized and as such, for the time being transfers from the UK to a
third country should continue to be made in reliance on the “old” SCC.

Other countries outside of Europe continue to enact or are considering enacting similar cross-border data transfer restrictions and laws requiring local data residency,

which could increase the cost and complexity of delivering our services and operating our business. For example, Brazil recently enacted the General Data Protection Law (Lei
Geral de Proteção de Dados Pessoais or LGPD) (Law No. 13,709/2018), which broadly regulates the processing of personal information and imposes compliance obligations
and penalties comparable to those of the EU GDPR.

Regulation of privacy, data protection and data security has also become more stringent in the United States. For example, the California Consumer Privacy Act

(CCPA), which took effect on January 1, 2020, gives California residents expanded rights to access and delete their personal information, opt out of certain personal
information sharing, and receive detailed information about how their

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personal information is used. The CCPA provides for civil penalties for violations, as well as a private right of action for data breaches that is expected to increase data breach
litigation. The CCPA may increase our compliance costs and potential liability. The CCPA will be expanded substantially on January 1, 2023, when the California Privacy
Rights Act of 2020 (CPRA) becomes fully operative. The CPRA will, among other things, give California residents the ability to limit use of certain sensitive personal
information, further restrict the use of cross-contextual advertising, establish restrictions on the retention of personal information, expand the types of data breaches subject to
the CCPA’s private right of action, provide for increased penalties for CPRA violations concerning California residents under the age of 16, and establish a new California
Privacy Protection Agency to implement and enforce the new law. Other states have already passed similar comprehensive privacy laws that will also go into effect in 2023, and
several more are considering their own versions of privacy legislation, demonstrating a strong trend towards more stringent state privacy, data protection and data security
legislation in the U.S., which could increase our potential liability and adversely affect our business.

Compliance with U.S. and foreign privacy, data protection, and data security laws and regulations could cause us to incur substantial costs or require us to change our

business practices and compliance procedures in a manner adverse to our business. Moreover, complying with these various laws could require us to take on more onerous
obligations in our contracts, restrict our ability to collect, use and disclose data, or in some cases, impact our ability to operate in certain jurisdictions. Failure to comply with
U.S. and foreign privacy, data protection, and data security laws and regulations could result in government enforcement actions (which could include civil or criminal
penalties), private litigation and/or adverse publicity and could negatively affect our operating results and business. Claims that we have violated individuals’ privacy rights,
failed to comply with privacy, data protection, and data security laws, or breached our contractual obligations, even if we are not found liable, could be expensive and time
consuming to defend, could result in adverse publicity and could have a material adverse effect on our business, financial condition, and results of operations.

If our security measures are compromised, or our information technology systems or those of our vendors, and other relevant third parties fail or suffer security breaches,
loss or leakage of data, and other disruptions, this could result in a material disruption of our services, compromise sensitive information related to our business, harm our
reputation, trigger our breach notification obligations, prevent us from accessing critical information, and expose us to liability or other adverse effects to our business.

In the ordinary course of our business, we may collect, process, and store proprietary, confidential, and sensitive information, including personal information (including

health information), intellectual property, trade secrets, and proprietary business information owned or controlled by ourselves or other parties. It is critical that we do so in a
secure manner to maintain the confidentiality, integrity, and availability of such information. We face several risks relative to protecting this critical information, including loss
of access risk, inappropriate use or disclosure, inappropriate modification, and the risk of our being unable to adequately monitor, audit and modify our controls over our
critical information. This risk extends to the third-party service providers who handle elements of our operations.

We, our partners, our CROs, our CMOs, and other business vendors on which we rely depend on information technology and telecommunication systems for significant

elements of our operations, including, for example, systems handling human resources, financial reporting and controls, regulatory compliance and other infrastructure
operations. Notwithstanding the implementation of security measures, given the size and complexity of our information technology systems and those of our third-party vendors
and other contractors and consultants, and the increasing amounts of proprietary, confidential and sensitive information that they maintain, such information technology systems
are potentially vulnerable to breakdown, service interruptions, system malfunction, natural disasters, terrorism, war and telecommunication and electrical failures, as well as
security breaches from inadvertent or intentional actions by our personnel, third-party vendors, contractors, consultants, business partners, and/or other third parties, or from
cyber-attacks by malicious third parties (including the deployment of harmful malware, ransomware, denial-of-service attacks, social engineering, and other means to affect
service reliability and threaten the confidentiality, integrity, and availability of information), which may compromise our system infrastructure, or that of our third-party vendors
and other contractors and consultants, or lead to data leakage. The risk of a security breach or disruption, particularly through accidental actions or omissions by trusted insiders,
cyber-attacks or cyber intrusions, including by computer hackers, viruses, foreign governments, and cyber terrorists, has generally increased as the number, intensity, and
sophistication of attempted attacks and intrusions from around the world have increased. Additionally, the increased usage of computers operated on home networks due to the
shelter-in-place or similar restrictions related to the COVID-19 pandemic may make our systems more susceptible to security breaches. For example, in March 2021, MSK
provided notice that MSK was one of many customers impacted by a data breach at Accellion, Inc., which provides a document-sharing system. MSK subsequently notified us
that certain documents related to one of our discontinued programs were subject to the breach, which compromise we deemed immaterial. Although we take measures to protect
sensitive data from unauthorized access, use or disclosure, we and our third party service providers frequently defend against and respond to cyber attacks, and our information
technology and infrastructure may be vulnerable to attacks by hackers or viruses or breached due to personnel error, malfeasance, or other malicious or inadvertent disruptions.
Any such breach or interruption could compromise our networks and the information stored there could be accessed by unauthorized parties, manipulated, publicly disclosed,
lost, or stolen.

68

 
Failures or significant downtime of our information technology or telecommunication systems or those used by our third-party service providers could cause significant

interruptions to our operations, including preventing us from conducting tests or research and development activities and preventing us from managing the administrative
aspects of our business. For example, the loss of clinical study data from completed, ongoing or planned clinical studies could result in delays in our regulatory approval efforts
and significantly increase our costs to recover or reproduce the data. To the extent that any disruption or security breach results in a loss of or damage to our data or applications,
or inappropriate disclosure of confidential or proprietary information, we could incur liability, the further development of our product candidates could be delayed and our
business could be otherwise adversely affected.

We may not be able to anticipate all types of security threats, and we may not be able to implement preventative measures effective against all such security threats. We

also may not be effective in responding to, containing or mitigating the risks of an attack. The techniques used by cyber criminals change frequently, may not be recognized
until launched, and can originate from a wide variety of sources, including outside groups such as external service providers, organized crime affiliates, terrorist organizations,
hostile foreign governments or agencies, or cybersecurity researchers. To the extent that any disruption or security breach were to result in a loss of, or damage to, our data or
applications, or those of our third-party vendors and other contractors and consultants, or inappropriate disclosure of confidential or proprietary information, we could incur
liability and reputational damage and the further development and commercialization of our products and services could be delayed.

The costs related to significant security breaches or disruptions could be material and could exceed the limits of the cybersecurity insurance we maintain, if any, against

such risks. If the information technology systems of our third-party vendors and other contractors and consultants become subject to disruptions or security breaches, we may
have insufficient recourse against such third parties and may have to expend significant resources to mitigate the impact of such an event, and to develop and implement
protections to prevent future events of this nature from occurring.

We cannot assure you that our data protection efforts and our investment in information technology will prevent significant breakdowns, data leakages, breaches in our

systems, or those of our third-party vendors and other contractors and consultants, or other cyber incidents that could have a material adverse effect upon our reputation,
business, operations, or financial condition. For example, if such an event were to occur and cause interruptions in our operations, or those of our third-party vendors and other
contractors and consultants, it could result in a material disruption of our programs and the development of our services and technologies could be delayed. Furthermore,
significant disruptions of our internal information technology systems or those of our third-party vendors and other contractors and consultants, or security breaches could result
in the loss, misappropriation, and/or unauthorized access, use, or disclosure of, or the prevention of access to, confidential information (including trade secrets or other
intellectual property, proprietary business information, and personal information), which could result in financial, legal, business, and reputational harm to us. For example, any
such event that leads to unauthorized access, use, or disclosure of personal information, including personal information regarding our customers or employees, could harm our
reputation directly, compel us to comply with federal and/or state breach notification laws and foreign law equivalents, subject us to mandatory corrective action, and otherwise
subject us to liability under laws and regulations that protect the privacy and security of personal information, which could result in significant legal and financial exposure and
reputational damages that could potentially have an adverse effect on our business.

Although we take measures to protect sensitive data from unauthorized access, use or disclosure, our information technology and infrastructure may be vulnerable to

attacks by hackers or viruses or breached due to personnel error, malfeasance, or other malicious or inadvertent disruptions. Any such breach or interruption could compromise
our networks and the information stored there could be accessed by unauthorized parties, manipulated, publicly disclosed, lost, or stolen.

Any such access, breach, or other loss of information could result in legal claims or proceedings, liability under domestic or foreign privacy, data protection and data
security laws such as HIPAA and HITECH, and penalties. Notice of certain security breaches must be made to affected individuals, the Secretary of HHS, and for extensive
breaches, notice may need to be made to the media or state attorneys general. Such notice could harm our reputation and our ability to compete. Although we have implemented
security measures, such data is currently accessible through multiple channels, and there is no guarantee we can protect our data from breach. Unauthorized access, loss or
dissemination could also damage our reputation or disrupt our operations, including our ability to conduct our analyses, conduct research and development activities, collect,
process and prepare company financial information, and manage the administrative aspects of our business.

Penalties for violations of these laws vary. For instance, penalties for failure to comply with a requirement of HIPAA and HITECH vary significantly, and include
significant civil monetary penalties and, in certain circumstances, criminal penalties with fines up to $250,000 per violation and/or imprisonment. A person who knowingly
obtains or discloses individually identifiable health information in violation of HIPAA may face a criminal penalty of up to $50,000 and up to one-year imprisonment. The
criminal penalties increase if the wrongful conduct involves false pretenses or the intent to sell, transfer or use identifiable health information for commercial advantage,
personal gain or malicious harm.

69

 
Further, various states, such as California and Massachusetts, have implemented similar privacy laws and regulations, such as the California Confidentiality of Medical

Information Act, that impose restrictive requirements regulating the use and disclosure of health information and other personally identifiable information. These laws and
regulations are not necessarily preempted by HIPAA, particularly if a state afford greater protection to individuals than HIPAA. Where state laws are more protective, we have
to comply with the stricter provisions. In addition to fines and penalties imposed upon violators, some of these state laws also afford private rights of action to individuals who
believe their personal information has been misused. California’s patient privacy laws, for example, provide for penalties of up to $250,000 and permit injured parties to sue for
damages. Similarly, the CCPA allows consumers a private right of action when certain personal information is subject to unauthorized access and exfiltration, theft or disclosure
due to a business’ failure to implement and maintain reasonable security procedures. The interplay of federal and state laws may be subject to varying interpretations by courts
and government agencies, creating complex compliance issues for us and data we receive, use and share, potentially exposing us to additional expense, adverse publicity and
liability. Further, as regulatory focus on privacy issues continues to increase and laws and regulations concerning the protection of personal information expand and become
more complex, these potential risks to our business could intensify. Changes in laws or regulations associated with the enhanced protection of certain types of sensitive data, for
the treatment of genetic data, along with increased customer demands for enhanced data security infrastructure, could greatly increase our cost of providing our products,
decrease demand for our products, reduce our revenues and/or subject us to additional liabilities.

Changes in tax laws or regulations that are applied adversely to us or our customers may have an adverse effect on our business, cash flows, financial condition or results
of operations.

We are subject to income and non-income based taxes in the U.S. and various jurisdictions outside the U.S. Our business and financial condition could be adversely

affected by changes in federal, state, local or international tax laws, changes in taxing jurisdictions’ administrative interpretations, decisions, policies and positions, changes in
accounting principles, applicability of withholding taxes, and changes to our business operations. For example, US legislations such as the Tax Act, the Coronavirus Aid, Relief,
and Economic Security Act (CARES Act), and the American Rescue Act, made significant changes to the corporate tax rate, the potential realization of net deferred tax assets
relating to our operations, taxation of foreign earnings, and deductibility of expenses, and could have a material impact on our financial position or results of operations.

Our ability to use net operating loss carryforwards and certain tax assets to offset future taxable income or taxes may be subject to certain limitations.

Our ability to use our federal and state net operating losses (NOLs) and certain other tax attributes to offset potential future taxable income and related income taxes

that would otherwise be due is dependent upon our generation of future taxable income, and we cannot predict with certainty when, or whether, we will generate sufficient
taxable income to use all of our NOLs or other tax attributes.

As of December 31, 2021, we had significant U.S. federal and state NOLs due to prior period losses. Under the Tax Cuts and Jobs Act (the Tax Act), federal NOLs
generated in tax years beginning on or after January 1, 2018 may be carried forward indefinitely, but the utilization of such federal NOLs is limited to 80% of current year
taxable income. The CARES Act temporarily suspends this 80% taxable income limitation, allowing an NOL carryforward to fully offset taxable income in tax years beginning
before January 1, 2021. It is uncertain if, and to what extent, various states will conform to the Tax Act or the CARES Act. The Tax Act nor the CARES Act had a material
impact to our financial statements.

In addition, under Section 382 of the Internal Revenue Code of 1986, as amended (the Code), our ability to utilize these NOLs and other tax attributes, such as federal

tax credits, in any taxable year may be limited if we have experienced an “ownership change”. Generally, a Section 382 ownership change occurs if one or more stockholders or
groups of stockholders who owns at least 5% of a corporation’s stock increases its ownership by more than 50 percentage points over its lowest ownership percentage within a
three-year testing period. Similar rules may apply under state tax laws. We performed a Section 382 analysis of transactions in our stock through December 31, 2021 and
concluded that we have experienced ownership changes since inception that we believe under Section 382 of the Code will result in limitations on our ability to use certain pre-
change NOLs and credits. In addition, we may experience subsequent ownership changes as a result of future equity offerings or other changes in the ownership of our stock,
some of which are beyond our control. As a result, the amount of the NOLs and tax credit carryforwards presented in our financial statements could be limited and, in the case
of NOLs generated before January 1, 2018 before may expire unused. Any such material limitation or expiration of our NOLs may harm our future operating results by
effectively increasing our future tax obligations. Similar provisions of state tax law may also apply to limit the use of accumulated state tax attributes. Regulatory changes, such
as suspensions on the use of NOLs, or other unforeseen reasons, may cause our existing tax attributes to expire, decrease in value or otherwise be unavailable to offset future
income tax liabilities.

70

 
Business disruptions could seriously harm our future revenues and financial condition and increase our costs and expenses.

Our operations could be subject to earthquakes, power shortages, telecommunications failures, water shortages, floods, hurricanes, typhoons, fires, extreme weather

conditions, medical epidemics and other natural or man-made disasters or business interruptions, for which we are predominantly self-insured. Two of our corporate locations
are located in California, an area prone to earthquakes and fires. The occurrence of any of these business disruptions could seriously harm our operations and financial condition
and increase our costs and expenses. We rely on third-party manufacturers to produce our product candidates. Our ability to obtain clinical supplies of product candidates could
be disrupted, if the operations of these suppliers are affected by a man-made or natural disaster or other business interruption, including, for example, the ongoing COVID-19
pandemic.

Item 1B. Unresolved Staff Comments

None.

Item 2. Properties

Our corporate headquarters are located in South San Francisco, California and consists of approximately 13,670 square feet of office space under a lease agreement that

expires in May 2025. We also lease approximately 90,580 square feet of office, lab and cellular therapy manufacturing space in Thousand Oaks, California under a lease for
which the initial 15-year term commenced in February 2018. Additionally, in November 2018, we entered into a lease agreement for approximately 51,160 square feet of office
space in Thousand Oaks, California that expires in February 2026.

In March 2021, we entered into a new lease agreement for approximately 33,659 square feet of office, lab and warehouse space in Thousand Oaks, California. The

initial 10.5-year term of this lease commenced in August 2021. We have the option to extend this lease for two additional five-year periods after the initial term.

Item 3. Legal Proceedings

None.

Item 4. Mine Safety Disclosures

Not applicable.

71

 
 
 
 
 
 
 
 
 
PART II

Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

Market Information

Our common stock has been listed on The Nasdaq Global Select Market under the symbol “ATRA” since October 16, 2014. Prior to that time, there was no public

market for our common stock.

On February 18, 2022, there were 6 stockholders of record of our common stock. We are unable to estimate the total number of stockholders represented by these record

holders, as many of our shares are held by brokers and other institutions on behalf of our stockholders.

Dividend Policy

We have never declared or paid cash dividends on our capital stock. We currently intend to retain all of our future earnings, if any, to finance the growth and

development of our business do not intend to declare or pay any cash dividends in the foreseeable future. Any further determination to pay dividends on our capital stock will be
at the discretion of our board of directors, subject to applicable laws, and will depend on our financial condition, results of operations, capital requirements, general business
conditions and other factors that our board of directors considers relevant.

Securities Authorized for Issuance under Equity Compensation Plans

Information about our equity compensation plans is incorporated herein by reference to Item 12 of Part III of this Annual Report on Form 10-K.

72

 
 
Stock Performance Graph

The following graph compares the cumulative total return on an indexed basis of a $100 investment, made at the beginning of the five-year period ended December 31,

2021, in the Company’s common stock, the Nasdaq Composite Index and the Nasdaq Biotechnology Index.

This performance graph shall not be deemed “soliciting material” or to be “filed” with the SEC for purposes of Section 18 of the Exchange Act or incorporated by

reference into any filing of Atara Biotherapeutics, Inc. under the Securities Act or the Exchange Act, except to the extent we specifically incorporate it by reference into such
filing. The past performance of our common stock is not an indication of future performance.

COMPARISON OF FIVE-YEAR CUMULATIVE TOTAL RETURN

As of December 31,

2016
2017
2018
2019
2020
2021

Item 6. [Reserved]

Not Required.

Atara
Biotherapeutics, Inc.

Nasdaq Composite

    Nasdaq Biotechnology  

100.00    
127.46    
244.65    
115.99    
138.24    
110.99    

100.00    
128.24    
123.26    
166.68    
239.42    
290.63    

100.00  
121.06  
109.77  
136.56  
171.64  
170.55

73

 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations

You should read the following discussion and analysis of our financial condition and results of operations together with our audited consolidated financial statements

and related notes included elsewhere in this Annual Report on Form 10-K. This discussion and other parts of this Annual Report contain forward-looking statements that
involve risk and uncertainties, such as statements of our plans, objectives, expectations and intentions. As a result of many factors, including those factors set forth in the “Risk
Factors” section of this Annual Report, our actual results could differ materially from the results described in or implied by the forward-looking statements contained in the
following discussion and analysis.

Overview

Atara Biotherapeutics is a pioneer in T-cell immunotherapy, leveraging its novel allogeneic Epstein-Barr virus (EBV) T-cell platform to develop transformative
therapies for patients with serious diseases, including solid tumors, hematologic cancers and autoimmune disease. With our lead program in Phase 3 clinical development, we
are the most advanced allogeneic T-cell immunotherapy company and intend to rapidly deliver off-the-shelf treatments to patients with high unmet medical need. Our platform
leverages the unique biology of EBV T cells and has the capability to treat a wide range of EBV-driven diseases or other serious diseases through incorporation of engineered
chimeric antigen receptors (CARs) or T-cell receptors (TCRs). Atara is applying this one platform, that does not require TCR or HLA gene editing, to create a robust pipeline.
Our strategic priorities are:

•

•

•

Tab-cel®: Atara’s most advanced T-cell immunotherapy program, tab-cel® (tabelecleucel), is partnered with Pierre Fabre Medicament (Pierre Fabre) for
commercialization in Europe and select emerging markets and is currently in Phase 3 development for patients with EBV-driven post-transplant
lymphoproliferative disease (EBV+ PTLD) who have failed rituximab or rituximab plus chemotherapy, as well as other EBV-driven diseases;

ATA188: T-cell immunotherapy targeting EBV antigens believed to be important for the potential treatment of primary and secondary progressive multiple
sclerosis;

CAR T Programs:

o

o

o

ATA2271: Autologous CAR T immunotherapy, currently in clinical development, targeting solid tumors expressing the tumor antigen
mesothelin, which is partnered with Bayer;

ATA3271: Allogeneic CAR T therapy, currently in preclinical development, targeting mesothelin, which is partnered with Bayer; and

ATA3219: Allogeneic CAR T targeting CD19, currently in preclinical development, and being developed as a potential best-in-class product,
based on a next generation 1XX co-stimulatory domain and the innate advantages of EBV T cells as the foundation for an allogeneic CAR T
platform.

Our T-cell immunotherapy platform includes the capability to progress both allogeneic and autologous programs and is potentially applicable to a broad array of targets

and diseases. Our off-the-shelf, allogeneic T-cell platform allows for rapid delivery of a T-cell immunotherapy product manufactured in advance of patient need and stored in
inventory, with each manufactured lot of cells providing therapy for numerous potential patients. This differs from autologous treatments, in which each patient’s own cells
must be extracted, genetically modified outside the body and then delivered back to the patient, requiring a complex logistics network. We currently have on hand sufficient tab-
cel drug product inventory to supply commercial demand, if approved and subject to the specifications set forth in such approval, for at least 12 months. For our allogeneic
programs, we select the appropriate set of cells for use based on a patient’s unique immune profile. In addition, our manufacturing facility has the flexibility to manufacture
multiple T-cell and CAR T immunotherapies while integrating research and process science functions to enable increased collaboration for rapid product development. We are
currently in the process of completing our facility’s commercial production qualification activities for tab-cel® while building inventory according to our commercial product
supply strategy.

In October 2021, we entered into the Commercialization Agreement with Pierre Fabre (Pierre Fabre Commercialization Agreement), pursuant to which we granted to
Pierre Fabre an exclusive, field-limited license to commercialize and distribute tab-cel® in Europe and select emerging markets in the Middle East, Africa, Eastern Europe and
Central Asia following regulatory approval. We will retain full rights to tab-cel® in other major markets, including North America, Asia Pacific and Latin America. Under the
terms of the Pierre Fabre Commercialization Agreement, we are currently negotiating a Manufacturing and Supply Agreement as well as a number of ancillary agreements to
further advance our collaboration with Pierre Fabre.

We have also entered into research collaborations with leading academic institutions such as Memorial Sloan Kettering Cancer Center (MSK), the Council of the

Queensland Institute of Medical Research (QIMR Berghofer) and H. Lee Moffitt Cancer Center and Research Institute (Moffitt) pursuant to which we acquired rights to novel
and proprietary technologies and programs.

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Our manufacturing facility in Thousand Oaks, California has the flexibility to manufacture multiple T-cell and CAR T immunotherapies while integrating research and

process science functions to enable increased collaboration for rapid product development. We are currently in the process of completing our facility’s commercial production
qualification activities for tab-cel® while building inventory according to our commercial product supply strategy.

In addition to our manufacturing facility, we also work with Cognate pursuant to the Manufacturing Agreement that we entered into in December 2019. Pursuant to the
Manufacturing Agreement, Cognate provides manufacturing services for certain of our product candidates. The initial term of the Manufacturing Agreement, as amended, runs
until May 31, 2022. We may terminate the Manufacturing Agreement for convenience on six months’ written notice to Cognate, or immediately if Cognate is unable to perform
the services under the Manufacturing Agreement or fails to obtain or maintain certain necessary approvals. In March 2021, Charles River Laboratories Inc. (CRL) acquired
Cognate.

Financial Overview

We have a limited operating history. Since our inception in 2012, we have devoted substantially all of our resources to identify, acquire and develop our product
candidates, including conducting preclinical and clinical studies, acquiring or manufacturing materials for clinical studies, constructing our manufacturing facility and providing
general and administrative support for these operations.

Our net losses were $340.1 million, $306.6 million and $291.0 million for the years ended December 31, 2021, 2020 and 2019, respectively. As of December 31, 2021,

we had an accumulated deficit of $1.5 billion. Substantially all of our net losses have resulted from costs incurred in connection with our research and development programs
and from general and administrative expenses associated with our operations. As of December 31, 2021, our cash, cash equivalents and short-term investments totaled
$371.1 million, which we intend to use to fund our operations.

Revenues

We have never generated revenues from the sale of products and have incurred losses since inception. We do not expect to receive any revenue from product sales
unless and until we obtain regulatory approval for and commercialize one of our current or future product candidates. Our revenues to date have been derived solely under
agreements with Bayer and Pierre Fabre and are primarily related to upfront license fees, fees for research, process development and translational activities and technology
transfer fees. We expect that any revenue we generate from our Bayer Agreements, the Pierre Fabre Commercialization Agreement and any future collaboration and research
and license partners will fluctuate from year to year as a result of the timing and number of milestones and other payments.

Research and Development Expenses

The largest component of our total operating expenses since inception has been our investment in research and development activities, including the preclinical and

clinical development of our product candidates. Research and development expenses consist primarily of compensation and benefits for research and development employees,
including stock-based compensation; expenses incurred under agreements with contract research organizations and investigative sites that conduct preclinical and clinical
studies; the costs of acquiring and manufacturing clinical study materials and other supplies; payments under licensing and research and development agreements; other outside
services and consulting costs; and facilities, information technology and overhead expenses. Research and development costs are expensed as incurred.

We plan to continue investment in the development of our product candidates. Our current planned research and development activities include the following:

•

•

•

•

•

•

•

continuing to initiate sites and enroll patients in our Phase 3 clinical study of tab-cel® for the treatment of patients with EBV+ PTLD after HCT and SOT who
have failed rituximab;

process development, testing and manufacturing of drug supply to support clinical studies and IND-enabling studies;

continuing development of ATA188 in progressive MS;

continuing to develop product candidates based on our next-generation CAR T programs;

continuing to develop our product candidates in additional indications, including tab-cel® for EBV+ cancers;

continuing to develop other preclinical product candidates; and

leveraging our relationships and experience to in-license or acquire additional product candidates or technologies.

75

 
 
 
 
 
 
 
 
 
In addition, we believe it is important to invest in the development of new product candidates to continue to build the value of our product candidate pipeline and our

business. We plan to continue to advance our most promising early product candidates into preclinical development with the objective to advance these early-stage programs to
human clinical studies over the next several years.

Our expenditures on current and future preclinical and clinical development programs are subject to numerous uncertainties in timing and cost to completion. The

duration, costs, and timing of clinical studies and development of our product candidates will depend on a variety of factors, including:

•

•

•

•

•

•

•

•

•

•

the availability of qualified drug supply for use in our ongoing Phase 3 or other clinical studies;

the scope, rate of progress, and expenses of our ongoing clinical studies, potential additional clinical studies and other research and development activities;

the potential review or reanalysis of our clinical study results;

future clinical study results;

uncertainties in clinical study enrollment rates or discontinuation rates of patients, including any potential impact of the COVID-19 pandemic;

potential additional safety monitoring or other studies requested by regulatory agencies;

changing medical practice patterns related to the indications we are investigating;

significant and changing government regulation;

disruptions caused by man-made or natural disasters or public health pandemics or epidemics, including, for example, the COVID-19 pandemic; and

the timing and receipt of any regulatory approvals, as well as potential post-market requirements.

The process of conducting the necessary clinical research to obtain approval from the FDA and other regulators is costly and time consuming and the successful

development of our product candidates is highly uncertain. The risks and uncertainties associated with our research and development projects are discussed more fully in the
section of this report titled “1A. Risk Factors.” As a result of these risks and uncertainties, we are unable to determine with any degree of certainty the duration and completion
costs of our research and development projects, or if, when, or to what extent we will generate revenues from the commercialization and sale of any of our product candidates
that obtain regulatory approval. We may never succeed in achieving regulatory approval for any of our product candidates.

General and Administrative Expenses

General and administrative expenses consist primarily of compensation and benefits for legal, human resources, finance, commercial and other general and
administrative employees, including stock-based compensation; professional services costs, including legal, patent, human resources, audit and accounting services; other
outside services and consulting costs, including those related to pre-commercial activities; and information technology and facilities costs.

Interest and Other Income, net

Interest and other income (expense), net consists primarily of interest earned on our cash, cash equivalents and short-term investments and translation gains and losses

on transactions denominated in foreign currencies.

Income Taxes

Our provision for (benefit from) income taxes consists primarily of income taxes in U.S. states and foreign jurisdictions. Our effective tax rate was 0% for the years

ended December 31, 2021, 2020, and 2019.

Critical Accounting Policies and Significant Judgments and Estimates

Our management’s discussion and analysis of our financial condition and results of operations is based on our consolidated financial statements, which have been

prepared in accordance with accounting principles generally accepted in the U.S. The preparation of these financial statements requires us to make estimates and assumptions
that affect the reported amounts of assets, liabilities and expenses. On an on-going basis, we evaluate our critical accounting policies and estimates. We base our estimates on
historical experience and on various other assumptions that we believe to be reasonable in the circumstances, the results of which form the basis for making judgments about the
carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions and
conditions. Our significant judgments and estimates

76

 
 
 
 
 
 
 
 
 
 
 
 
 
are detailed below, and our significant accounting policies are more fully described in Note 2 of the accompanying consolidated financial statements.

Revenue Recognition

Revenue from out-license agreements is recognized when our customer obtains control of the promised goods or services, in an amount that reflects the consideration

which we expect to receive in exchange for those goods or services. Revenue generated from our out-license agreements is not subject to repayment and typically includes
upfront fees, development, regulatory and commercial milestone payments and royalties on the licensee’s future product sales.

Our out-license agreements may include the transfer of intellectual property rights in the form of licenses, promises to provide research and development services and

promises to participate on certain development committees with the collaboration party. We assess whether the promises in these agreements are considered distinct
performance obligations that should be accounted for separately. Judgment is required to determine whether these promises are distinct.

The transaction price in each agreement is allocated to the identified performance obligations based on the standalone selling price (SSP) of each distinct performance

obligation. Due to the early stage of our licensed technology, the license of such technology is typically combined with the additional promises in these agreements as one
combined performance obligation.

Revenue associated with nonrefundable upfront license fees where the license fees and other promises cannot be accounted for as separate performance obligations is
deferred and recognized as revenue over the expected period of performance using an appropriate recognition method based on the nature of the performance obligations. We
utilize judgment to assess the pattern of delivery of the performance obligation. A cost-based input method of revenue recognition requires management to make estimates of
costs to complete our performance obligations. In making such estimates, significant judgment is required to evaluate assumptions related to cost estimates. A time-based input
method requires management to evaluate and estimate the pattern at which the performance obligation will be satisfied over the performance period. The cumulative effect of
revisions to estimated costs to complete our performance obligations will be recorded in the period in which changes are identified and amounts can be reasonably estimated. A
significant change in the assumptions and estimates could have a material impact on the timing and amount of revenue recognized in future periods.

At the inception of each agreement that includes development, regulatory or commercial milestone payments, we evaluate whether the milestones are considered

probable of being reached and estimate the amount to be included in the transaction price by using the most likely amount method. If it is probable that a significant revenue
reversal would not occur, the associated milestone value is included in the transaction price. The transaction price is allocated to each performance obligation in the agreement
based on relative SSP. We typically determine SSPs using an adjusted market assessment approach model. Milestone payments that are not within our or the licensee’s control,
such as regulatory approvals, are not considered probable of being achieved until those approvals are received. At the end of each subsequent reporting period, we re-evaluate
the probability of achievement of each such milestone and any related constraint, and if necessary, adjust our estimates of the overall transaction price. Any such adjustments
are recorded on a cumulative catch-up basis, which would affect revenues and earnings in the period of adjustment.

Certain judgments affect the application of our revenue recognition policy. For example, we record short-term and long-term deferred revenue based on our best

estimate of when such revenue will be recognized. Short-term deferred revenue consists of amounts that are expected to be recognized as revenue in the next 12 months, and
long-term deferred revenue consists of amounts that we do not expect will be recognized in the next 12 months. This estimate is based on our current operating plan and, if our
operating plan should change in the future, we may recognize a different amount of deferred revenue over the next 12-month period.

Accrued Research and Development Expenses

As part of the process of preparing our financial statements, we are required to estimate and accrue expenses, the largest of which is related to research and development

expenses, including those related to clinical studies and drug manufacturing. This process involves reviewing contracts and purchase orders, identifying and evaluating the
services that have been performed on our behalf, and estimating the associated cost incurred for the services when we have not yet been invoiced or otherwise notified of the
actual costs.

Costs for preclinical studies, clinical studies and manufacturing activities are recognized based on an evaluation of our vendors’ progress towards completion of specific

tasks, using data such as patient enrollment, clinical site activations or information provided to us by our vendors regarding their actual costs incurred. Payments for these
activities are based on the terms of individual contracts and payment timing may differ significantly from the period in which the services were performed. We determine
accrual estimates through reports from and discussions with applicable personnel and outside service providers as to the progress or state of completion of studies, or the
services completed. Our estimates of accrued expenses as of each balance sheet date are based on the facts and

77

 
circumstances known at the time. Costs that are paid in advance of performance are deferred as a prepaid expense and amortized over the service period as the services are
provided.

For the years ended December 31, 2021 and 2020, there were no material changes from our estimates of accrued research and development expenses. We do not believe

there is a reasonable likelihood that there will be a material change in the future estimates of accrued research and development expenses. However, if actual results are not
consistent with our estimates, we may be exposed to changes in accrued research and development expenses that could be material or the accrued research and development
expenses reported in our financial statements may not be representative of the actual economic cost of accrued research and development.

Stock-based Compensation

We have stock-based compensation programs, which include restricted stock units (RSUs); stock options and an employee stock purchase plan. See Note 2 –
“Summary of Significant Accounting Policies” and Note 10 – “Stockholders' Equity” in the Notes to Consolidated Financial Statements, included in Item 8. Financial
Statements and Supplementary Data of this report for a complete discussion of our stock-based compensation programs. We account for stock-based compensation expense,
including the expense for grants of RSUs and stock options that may be settled in shares of our common stock, based on the fair values of the equity instruments issued. The fair
value is determined on the measurement date, which is generally the date of grant. The fair value of our RSUs is measured at the market price of our common stock on the
measurement date. The fair value for our stock option awards is determined at the grant date using the Black-Scholes valuation model.

Assumptions for the Black-Scholes valuation model used for employee stock awards include:

•

•

•

•

•

Expected term – We derived the expected term for employee stock awards using the “simplified” method (the expected term is determined as the average of the
time-to-vesting and the contractual life of the options), as we have limited historical information to develop expectations about future exercise patterns and
post vesting employment termination behavior. Expected term for non-employee awards is based on the remaining contractual term of an option on each
measurement date.

Expected volatility – Prior to 2021, expected volatility was estimated using comparable public companies’ volatility for similar terms. Beginning in 2021,
volatility is estimated using an average of Atara’s historical volatility and comparable public companies’ volatility for similar terms.

Expected dividend rate – We have not historically declared or paid dividends to our stockholders and have no plans to pay dividends; therefore, we have
assumed an expected dividend yield of 0%.

Risk-free interest rate – The risk-free interest rate is based on the yields of U.S. Treasury securities with expected terms similar to that of the associated award.

The fair value of our common stock is measured at the market price on the measurement date.

For awards with performance-based vesting criteria, we assess the probability of the achievement of the performance conditions at the end of each reporting period and

begin to recognize the share-based compensation costs when it becomes probable that the performance conditions will be met. For awards that are subject to both service and
performance conditions, no expense is recognized until it is probable that performance conditions will be met. We do not believe there is a reasonable likelihood that there will
be a material change in the future estimates or assumptions we use to determine stock-based compensation expense. However, if actual results are not consistent with our
estimates or assumptions, we may be exposed to changes in stock-based compensation expense that could be material or the stock-based compensation expense reported in our
financial statements may not be representative of the actual economic cost of the stock-based compensation.

Accounting for Income Taxes

See Note 11 – “Income Taxes” in the Notes to Consolidated Financial Statements, included in Item 8. Financial Statements and Supplementary Data of this report for a

complete discussion of the components of Atara's income tax expense, as well as the temporary differences that exist as of December 31, 2021.

Our consolidated effective income tax rate is influenced by tax planning opportunities available to us in the various jurisdictions in which we conduct business.
Significant judgment is required in evaluating our tax positions, including those that may be uncertain. Atara is also required to exercise judgment with respect to the realization
of our net deferred tax assets. Management evaluates all positive and negative evidence and exercises judgment regarding past and future events to determine if it is more likely
than not that all or some portion of the deferred tax assets may not be realized. If appropriate, a valuation allowance is recorded against deferred tax assets to offset future tax
benefits that may not be realized.

78

 
 
 
 
 
 
We do not believe that there is a reasonable likelihood that there will be a material change in our liability for uncertain income tax positions or our effective income tax
rate. However, if actual results are not consistent with our estimates or assumptions, we may be exposed to losses that could be material. Atara recorded a valuation allowance
of approximately $376.1 million as of December 31, 2021 related primarily to net operating losses, capitalized expenses and stock-based compensation.

Results of Operations

Comparison of the Years Ended December 31, 2021, 2020 and 2019

License and collaboration revenue

License and collaboration revenues for the periods indicated were as follows:

Year ended December 31,

Increase (Decrease)

2021

2020

2019
(in thousands)

2021
compared
to 2020

2020
compared to
2019

License and collaboration revenues

  $

20,340     $

—     $

—     $

20,340     $

—

License and collaboration revenues were $20.3 million in 2021 as compared to zero in 2020 and 2019. The amount recorded in 2021 relates primarily to revenue recognized
under the Bayer Agreements.

Research and development expenses

Research and development expenses consisted of the following costs, by program, in the periods presented:

Tab-cel® expenses
ATA188, CAR T and other program expenses
Employee and overhead expenses
Total research and development expenses

Year ended December 31,

2021

2020

2019
(in thousands)

Increase (Decrease)

2021 compared
to 2020

2020 compared
to 2019

  $

  $

50,086     $
36,424      
195,491      
282,001     $

61,196     $
25,124      
158,330      
244,650     $

49,179     $
34,869      
132,049      
216,097     $

(11,110 )   $
11,300      
37,161      
37,351     $

12,017  
(9,745 )
26,281  
28,553

Tab-cel® expenses were $50.1 million in 2021 as compared to $61.2 million in 2020 and $49.2 million in 2019. The decrease in 2021 was primarily due to higher
production activities in 2020 related to the build-up of our tab-cel® and process performance qualification activities at our manufacturing facility. The increase in 2020 was due
to increased clinical trial costs and process performance qualification activities at our manufacturing facility, as well as increased activity to support our tab-cel® BLA filing.

ATA188, CAR T and other program expenses were $36.4 million in 2021 as compared to $25.1 million in 2020 and $34.9 million in 2019. The increase in 2021 was

primarily related to research, development, and clinical trial costs to further advance ATA188 and our CAR T programs. The decrease in 2020 was primarily due to lower
clinical study, manufacturing and other outside services costs for programs that are no longer in active development.

Employee and overhead expenses were $195.5 million in 2021 as compared to $158.3 million in 2020 and $132.0 million in 2019. The increases were primarily due to

higher compensation-related costs from increased headcount and higher facility-related costs in support of our continuing expansion of research and development activities.
Payroll and related costs increased by $19.3 million in 2021 as compared to 2020 and by $21.2 million in 2020 as compared to 2019. Facility-related costs increased by $11.7
million in 2021 as compared to 2020 and by $5.1 million in 2020 as compared to 2019. Outside service costs increased by $6.2 million in 2021 as compared to 2020 and
remained consistent in 2020 as compared to 2019.

Total research and development expenses for 2021 and 2020 were not significantly impacted by the COVID-19 pandemic.

79

 
 
 
   
 
 
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
General and administrative expenses

General and administrative expenses for the periods indicated were as follows:

Year ended December 31,

2021

2020

2019
(in thousands)

Increase (Decrease)

2021 compared
to 2020

2020 compared
to 2019

General and administrative expenses

  $

78,801     $

64,402     $

79,584     $

14,399  

  $

(15,182 )

General and administrative expenses were $78.8 million in 2021 as compared to $64.4 million in 2020 and $79.6 million in 2019. The increase in 2021 was primarily

due to higher compensation-related costs from increased headcount and activities to support our anticipated tab-cel® launch. The decrease in 2020 was primarily due to
decreases in outside services costs and non-cash stock-based compensation expenses. Total general and administrative expenses for 2021 and 2020 were not significantly
impacted as a result of the COVID-19 pandemic.

Liquidity and Capital Resources

Sources of Liquidity

Since our inception in 2012, we have funded our operations primarily through the issuance of common and preferred stock, issuance of pre-funded warrants to purchase

common stock and from upfront fees from the Bayer License Agreement and the Pierre Fabre Commercialization Agreement.

In December 2020, we completed an underwritten public offering of 5,102,041 shares of common stock at a public offering price of $24.50 per share and pre-funded

warrants to purchase 2,040,816 shares of common stock at a public offering price of $24.4999 per warrant. We received net proceeds of approximately $164.3 million after
deducting underwriting discounts and commissions and estimated offering expenses payable by us.

In the second quarter of 2020, we completed an underwritten public offering of 14,958,039 shares, inclusive of the exercise of the full option granted to the

underwriters, of common stock at a public offering price of $11.32 per share and pre-funded warrants to purchase 2,866,961 shares of common stock at a public offering price
of $11.3199 per warrant. We received net proceeds of approximately $189.3 million after deducting underwriting discounts and commissions and offering expenses payable by
us.

In July 2019, we completed an underwritten public offering of 6,871,727 shares of common stock at a public offering price of $15.28 per share and pre-funded warrants

to purchase 2,945,026 shares of common stock at a public offering price of $15.2799 per warrant. We received aggregate net proceeds of approximately $140.7 million after
deducting underwriting discounts and commissions and offering expenses payable by us.

In the past three years, we have entered into three separate sales agreements with Cowen and Company, LLC (Cowen): in February 2019 (the 2019 ATM Facility), in
February 2020 (the 2020 ATM Facility) and in November 2021 (the 2021 ATM Facility). Each ATM facility provides or provided for the sale, in our sole discretion, of shares
of our common stock having an aggregate offering price of up to $100.0 million, through Cowen, as our sales agent. The issuance and sale of these shares by us pursuant to the
ATM facilities are deemed “at the market” offerings defined in Rule 415 under the Securities Act of 1933, as amended (the Securities Act), and were registered under the
Securities Act. Commissions of up to 3.0% are due on the gross sales proceeds of the common stock sold under each ATM facility.

During the year ended December 31, 2021, we sold an aggregate of 6,240,601 shares of common stock under the ATM facilities, at an average price of $16.23 per

share for net proceeds of $98.9 million, after deducting commissions and other offering expenses payable by us.

As of December 31, 2021, we have fully utilized the 2019 ATM Facility and the 2020 ATM Facility, and we had $78.3 million of common stock remaining and

available to be sold under the 2021 ATM Facility.

From January 1, 2022 through February 15, 2022, we sold an additional 1,319,878 shares of common stock under the 2021 ATM Facility, at an average price of $15.88

per share, for gross proceeds of $21.0 million and net proceeds of $20.5 million, after deducting commissions and other offering expenses payable by us. As of February 15,
2022, we had $57.4 million of common stock remaining and available to be sold under the 2021 ATM Facility, subject to certain conditions as specified in the agreement.

80

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We have incurred losses and negative cash flows from operations in each year since inception. We do not expect to receive any revenues from the sale of products

unless and until we obtain regulatory approval for and commercialize any of our product candidates. As such, we anticipate that we will continue to incur losses in the
foreseeable future. We expect that our operating expenses will continue to increase. As a result, we will need additional capital to fund our operations, which we may raise
through a combination of equity offerings, debt financings, other third-party funding, marketing and distribution arrangements and other collaborations, strategic alliances and
licensing arrangements. We may borrow funds on terms that may include restrictive covenants, including covenants that restrict the operation of our business, liens on assets,
high effective interest rates and repayment provisions that reduce cash resources and limit future access to capital markets. In addition, we expect to continue to opportunistically
seek access to additional funds through additional public or private equity offerings or debt financings including by utilizing the 2021 ATM Facility, through potential
collaborations, partnering or other strategic arrangements, or a combination of the foregoing. To the extent that we raise additional capital by issuing equity securities, our
stockholders may experience substantial dilution. To the extent that we raise additional funds through collaboration or partnering arrangements, we may be required to
relinquish some of our rights to our technologies or rights to market and sell our products in certain geographies, grant licenses or other rights on terms that are not favorable to
us, or issue equity that may be substantially dilutive to our stockholders.

Cash in excess of immediate requirements is invested in accordance with our investment policy, primarily with a view to liquidity and capital preservation. Currently,

our cash, cash equivalents and short-term investments are held in bank and custodial accounts and consist of money market funds, U.S. Treasury, government agency and
corporate debt obligations, commercial paper and asset-backed securities.

Our cash, cash equivalents and short-term investments balances as of the dates indicated were as follows:

Cash and cash equivalents
Short-term investments
Total cash, cash equivalents and short-term investments

December 31,
2021

December 31,
2020

  $

  $

(in thousands)

106,084     $
264,984      
371,068     $

200,404  
300,255  
500,659

Contractual Obligations and Commitments

We lease our corporate headquarters in South San Francisco, California under a non-cancellable lease agreement for approximately 13,670 square feet of office space.

In October 2020, we entered into an amendment of this lease to extend the lease term by one year and in December 2021, we entered into a further amendment to extend the
lease for an additional three years. The amended lease expires in May 2025.

In February 2017, we entered into a lease agreement for approximately 90,580 square feet of office, lab and cellular therapy manufacturing space in Thousand Oaks,
California. The initial 15-year term of this lease commenced in February 2018, and the contractual obligations during the initial term are $16.4 million in aggregate. We have
the option to extend this lease for two additional periods of ten and nine years, respectively, after the initial term. In connection with this lease, we were required to issue a letter
of credit in the amount of $1.2 million to the landlord, which is recorded as long-term restricted cash in our consolidated balance sheet.

In November 2018, we entered into a lease agreement for approximately 51,160 square feet of office space in Thousand Oaks, California. The initial term of this lease

expires in February 2026. The contractual obligations during the initial term are $8.5 million in aggregate. We have the option to extend the lease for an additional period of five
years after the initial term.

In May 2019, we entered into a new lease agreement for approximately 8,800 square feet of office and lab space in Aurora, Colorado. The initial term of this lease

expires in April 2024. In February 2021, we further amended this lease to add an additional 2,861 square feet of lab space. The contractual obligations during the lease term are
not material. We have the option to extend this lease for two additional five-year periods after the initial term.

In March 2021, we entered into a new lease agreement for approximately 33,659 square feet of office, lab and warehouse space in Thousand Oaks, California. The
initial 10.5-year term of this lease commenced in August 2021 and the contractual obligations during the initial term are $21.0 million in aggregate. We have the option to
extend this lease for two additional five-year periods after the initial term.

Our contractual obligations primarily consist of our obligations under non-cancellable operating and finance leases and contracts we enter into in the normal course of

business with clinical research organizations for clinical studies, with contract manufacturing

81

 
 
 
 
   
 
 
 
   
 
 
 
 
   
organizations for clinical supplies, and with other vendors for preclinical studies and supplies and other services and products for operating purposes. These contracts generally
provide for termination on notice, with the exception of one of our contract manufacturing agreements which we may terminate for convenience upon six months’ written notice.

Cash Flows

The following table details the primary sources and uses of cash for each of the periods set forth below:

Net cash (used in) provided by:

Operating activities
Investing activities
Financing activities

Net increase (decrease) in cash, cash equivalents and restricted cash

2021

Year Ended December 31,
2020
(in thousands)

2019

  $

  $

(220,522 )   $
22,258  
103,944  
(94,320 )   $

(180,759 )   $
(120,728 )    
427,574      
126,087     $

(235,626 )
60,459  
188,786  
13,619

Operating activities

Net cash used in operating activities was $220.5 million in 2021 as compared to $180.8 million in 2020. The increase of $39.7 million was primarily due to an increase
in net loss of $33.5 million and increased usage of net working capital, partially offset by $45.0 million received as a result of the Pierre Fabre Commercialization Agreement.

Net cash used in operating activities was $180.8 million in 2020 as compared to $235.6 million in 2019. The decrease of $54.9 million was primarily due to $52.9

million received as a result of the Bayer License Agreement, a $14.9 million increase in other net operating liabilities and a $2.2 million increase in the amortization of
investment premiums, partially offset by a $15.6 million increase in net loss.

Investing activities

Net cash provided by investing activities in 2021 consisted primarily of $334.0 received from maturities and sales of available-for-sale securities, partially offset by

$301.1 million used to purchase available-for-sale securities and $10.6 million in purchases of property and equipment.

Net cash used in investing activities in 2020 consisted primarily of $425.9 million used to purchase available-for-sale securities and $4.5 million in purchases of property

and equipment, partially offset by $309.7 million received from maturities and sales of available-for-sale securities.

Net cash provided by investing activities in 2019 consisted primarily of $336.3 million received from maturities and sales of available-for-sale securities, partially offset

by $270.2 million used to purchase available-for-sale securities and $5.7 million in purchases property and equipment.

Financing activities

Net cash provided by financing activities in 2021 consisted primarily of $98.7 million of net proceeds from ATM facilities and $6.8 million of net proceeds from

employee stock award transactions, partially offset by $1.2 million of taxes paid related to the net share settlement of RSUs.

Net cash provided by financing activities in 2020 consisted primarily of $353.8 million of aggregate net proceeds received from the two underwritten public offerings of

common stock and pre-funded warrants, $69.2 million of net proceeds from ATM facilities and $6.7 million of net proceeds from employee stock award transactions, partially
offset by $1.5 million of taxes paid related to the net share settlement of RSUs.

Net cash provided by financing activities in 2019 consisted primarily of $140.9 million of net proceeds received from an underwritten public offering of common stock

and pre-funded warrants, $47.7 million of net proceeds from ATM facilities and $7.4

82

 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
     
       
       
 
   
   
   
   
 
 
 
 
million of net proceeds from employee stock award transactions, partially offset by $6.7 million of taxes paid related to the net share settlement of RSUs.

Operating Capital Requirements and Plan of Operations

To date, we have not generated any revenue from product sales. We do not know when, or if, we will generate any revenue from product sales. We do not expect to
generate any revenue from product sales unless and until we obtain regulatory approval for and commercialize one of our current or future product candidates. We anticipate
that we will continue to generate losses for the foreseeable future, and we expect the accumulated losses to increase as we continue the development of and seek regulatory
approvals for our product candidates and begin to commercialize any approved products. We are subject to all of the risks inherent in the development of new products, and we
may encounter unforeseen expenses, difficulties, complications, delays and other unknown factors that may adversely affect our business. We anticipate that we will need to
raise substantial additional funding in connection with our continuing and expected expansion of our operations.

We expect that existing cash, cash equivalents and short-term investments as of December 31, 2021 together with the anticipated $100.0 million from FUJIFILM

Diosynth Biotechnologies California Inc. (FDB), payable upon closing of the strategic transaction with FDB, will be sufficient to fund our planned operations into the fourth
quarter of 2023. See Note 12 – Subsequent Events for further information. In order to complete the process of obtaining regulatory approval for any of our product candidates
and to build the sales, marketing and distribution infrastructure that we believe will be necessary to commercialize our product candidates, if approved, we will require
substantial additional funding. In addition, we expect to continue to opportunistically seek access to additional funds through additional public or private equity offerings or debt
financings, through potential collaborations, partnering or other strategic arrangements, or a combination of the foregoing.

We have based our projections of operating capital requirements on assumptions that may prove to be incorrect and we may use all of our available capital resources

sooner than we expect. Because of the numerous risks and uncertainties associated with research, development and commercialization of pharmaceutical products, we are
unable to estimate the exact amount of our operating capital requirements. Our future funding requirements will depend on many factors, including, but not limited to:

•

•

•

•

•

•

•

•

•

the timing, costs and results of our ongoing and planned clinical and preclinical studies for our product candidates;

our success in establishing and scaling commercial manufacturing capabilities;

the number and characteristics of product candidates that we pursue;

the outcome, timing and costs of seeking regulatory approvals;

subject to receipt of regulatory approval, costs associated with the commercialization of our product candidates and the amount of revenues received from
commercial sales of our product candidates;

the timing of proceeds from the Bayer License Agreement and the Pierre Fabre Commercialization Agreement, as well as the terms and timing of any future
collaborations, licensing, consulting or other arrangements that we may establish;

the amount and timing of any payments we may be required to make in connection with the licensing, filing, prosecution, maintenance, defense and
enforcement of any patents or patent applications or other intellectual property rights;

the extent to which we in-license or acquire other products and technologies; and

the timing of capital expenditures, including the qualification of our manufacturing facility.

Until we are able to generate a sufficient amount of product revenue and generate positive net cash flows from operations, which we may never do, meeting our long-

term capital requirements is in large part reliant on access to public and private equity and debt capital markets, augmented by cash generated from operations and interest
income earned on the investment of our cash balances. We expect to continue to seek access to the equity and debt capital markets to support our development efforts and
operations. To the extent that we raise additional capital by issuing equity securities, our stockholders may experience substantial dilution. To the extent that we raise additional
funds through collaboration or partnering arrangements, we may be required to relinquish some of our rights to our technologies or rights to market and sell our products in
certain geographies, grant licenses or other rights on terms that are not favorable to us, or issue equity that may be substantially dilutive to our stockholders.

As a result of economic conditions, general global economic uncertainty, political change and other factors, including the ongoing COVID-19 pandemic, we do not

know whether additional capital will be available when needed, or that, if available, we will be able to obtain additional capital on reasonable terms. If we are unable to raise
additional capital due to the volatile global financial markets, general economic uncertainty or other factors, we will be forced to delay, limit, reduce or terminate preclinical
studies, clinical studies or other development activities for one or more of our product candidates.

83

 
 
 
 
 
 
 
 
 
 
Item 7A. Quantitative and Qualitative Disclosures about Market Risk

Interest Rate and Market Risk

We are exposed to market risk related to changes in interest rates. As of December 31, 2021, we had total cash, cash equivalents and short-term investments of $371.1

million. Our primary exposure to market risk is interest rate sensitivity, which is affected by changes in the general level of U.S. interest rates, particularly because our
investments are in short-term securities. Our available-for-sale securities are subject to interest rate risk and will fall in value if market interest rates increase, which could result
in a realized loss if we are forced to sell an investment before its scheduled maturity. We currently do not hedge our interest rate risk exposure. Due to the short-term duration of
our investment portfolio and the low risk profile of our investments, an immediate change in interest rates of 10 basis points would not result in a significant change in the fair
market value of our portfolio.

The primary objective of our investment activities is to preserve principal while at the same time maximizing the income we receive from our investments without

significantly increasing risk. To achieve this objective, we maintain our portfolio of cash equivalents and short-term and long-term investments in a variety of securities,
including money market funds, U.S. Treasury, government agency and corporate debt obligations, commercial paper and asset-backed securities. These securities are all
classified as available-for-sale and consequently are recorded on the balance sheet at fair value, with unrealized gains or losses reported as a separate component of accumulated
other comprehensive income (loss). Our holdings of the securities of any one issuer, except for obligations of the U.S. Treasury, U.S. Treasury-guaranteed securities or money
market funds, do not exceed 5% of our portfolio.

84

 
 
 
Item 8. Financial Statements and Supplementary Data

Index to Consolidated Financial Statements

Report of Independent Registered Public Accounting Firm (PCAOB ID 34)
Consolidated Balance Sheets
Consolidated Statements of Operations and Comprehensive Loss
Consolidated Statements of Stockholders’ Equity
Consolidated Statements of Cash Flows
Notes to Consolidated Financial Statements

85

Page

86
89
90
91
92
93

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Report of Independent Registered Public Accounting Firm

To the stockholders and the Board of Directors of Atara Biotherapeutics, Inc.

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of Atara Biotherapeutics, Inc. and subsidiaries (the "Company") as of December 31, 2021 and 2020, the related
consolidated statements of operations and comprehensive loss, stockholders’ equity, and cash flows, for each of the three years in the period ended December 31, 2021, and the
related notes (collectively referred to as the "financial statements"). In our opinion, the financial statements present fairly, in all material respects, the financial position of the
Company as of December 31, 2021 and 2020, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2021, in
conformity with accounting principles generally accepted in the United States of America.

We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the Company's internal control over
financial reporting as of December 31, 2021, based on criteria established in Internal Control — Integrated Framework (2013) issued by the Committee of Sponsoring
Organizations of the Treadway Commission and our report dated February 28, 2022, expressed an unqualified opinion on the Company's internal control over financial
reporting.

Basis for Opinion

These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our
audits. We are a public accounting firm registered with the PCAOB and are required to be independent with respect to the Company in accordance with the U.S. federal
securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free of material misstatement, whether due to error or fraud. Our audits included performing procedures to assess the risks of material
misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test
basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates
made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

Critical Audit Matters

The critical audit matters communicated below are matters arising from the current-period audit of the financial statements that were communicated or required to be
communicated to the audit committee and that (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging,
subjective, or complex judgments. The communication of critical audit matters does not alter in any way our opinion on the financial statements, taken as a whole, and we are
not, by communicating the critical audit matters below, providing separate opinions on the critical audit matters or on the accounts or disclosures to which they relate.

86

 
 
Revenue and Deferred Revenue – Accounting for Out- License Agreement – Refer to Note 2 and 7 to the Financial Statements

Critical Audit Matter Description

The Company has entered into certain out-license agreements with Bayer and Pierre Fabre.

During 2021, the Company entered into a Technology Transfer Agreement and a Manufacturing and Supply Agreement with Bayer AG (“Bayer”), both of which were
contemplated as part of the existing Bayer License Agreement. Under the terms of these agreements, the company will be responsible for technology transfer services, supply of
materials required for technology transfer services, and for manufacturing, storage, and distribution of therapies to Bayer.

Additionally, during 2021, the Company entered into a commercialization agreement with Pierre Fabre Medicament (“Pierre Fabre”). Under the terms of the agreement, the
Company granted Pierre Fabre a license to commercialize and distribute therapies and will be responsible for manufacturing and supplying the therapies to Pierre Fabre, along
with related cell selection services.

The Company recognizes revenue on out-license agreements as they satisfy their performance obligations and when a customer obtains control of the promised goods or
services. As of December 31, 2021, the Company recognized $20.3 million of revenue under the out-license agreements and deferred revenue amounted to $96.5 million, of
which $40.8 million is included in current liabilities and $55.7 million is included in long-term liabilities.

We identified accounting for the out-license agreements, the revenue recognized, and the estimated deferred revenue to be recognized as revenue over time as a critical audit
matter. Given the judgments necessary to determine the accounting literature to apply to an out-license agreement, the method to estimate and measure the progress toward the
completion of the performance obligation and the estimated contractual term over which the performance obligation would be completed, auditing such judgments and
estimates required extensive audit effort due to the complexity of the out-license agreements and the high degree of auditor judgment applied when performing audit procedures
and evaluating the results of those procedures.

How the Critical Audit Matter Was Addressed in the Audit

Our audit procedures related to determining the accounting literature to apply to the agreements and, where applicable, assessing management's estimates of costs used in the
cost-based input method for measuring progress included the following, among others:

•

•

•

•

•

•

We tested the operating effectiveness of controls over out-license related revenue, including those related to the identification of distinct performance obligations
and the determination of the timing and amount of revenue recognized.

We reviewed and obtained an understanding of the Company’s revenue generating agreements and related transactions during and at the end of the year via
review of internal and external presentations, news and publications, and discussions with management.

We evaluated management’s determination that the agreement is within the scope of ASC 606.

We tested management's identification of the performance obligation(s) by evaluating whether the promises were highly interdependent and interrelated.

We evaluated management's determination of the contractual term and the appropriateness of management's method to measure its progress over that term.

We evaluated the assumptions used in the estimates of total costs and the estimated measure of progress for recognizing revenues over time revenue by:

o

o

o

Performing corroborating inquiries with the Company's project and business development managers, and comparing the assumptions used in the estimates
to management's work plans and cost estimates, and costs reported to date

Comparing costs incurred for activities completed to date to the costs forecasted for those activities.

Testing the mathematical accuracy of management’s revenue and current and long-term deferred revenue balances based on the estimated revenue to be
recognized over time.

87

 
 
 
 
 
 
 
 
 
 
Accrued Research and Development Expenses & Prepaid Research and Development Expenses (Clinical Trial Accrued and Prepaid Expenses) - Refer to Note 2 to the
financial statements

Critical Audit Matter Description

The Company recognizes costs it incurs for preclinical studies, clinical studies, and manufacturing activities as research and development expenses based on an evaluation of its
vendors’ progress toward completion of specific tasks. Payment timing may differ significantly from the period in which the costs are recognized as expense. Costs that are paid
in advance are deferred as a prepaid expense and amortized over the service period as the services are provided. Costs for services incurred that have not yet been be paid are
recognized as accrued expenses.

In estimating the vendors’ progress toward completion of specific tasks, the Company uses data such as patient enrollment, clinical site activations or vendor information of
actual costs incurred. This data is obtained through reports from or discussions with Company personnel and outside service providers as to the progress or state of completion
of trials, or the completion of services.

Given the number of ongoing preclinical study, clinical study, and manufacturing activities and the subjectivity involved in estimating clinical study accrued and prepaid
expenses, auditing the clinical study accruals and prepaid expenses involved especially subjective judgment.

How the Critical Audit Matter Was Addressed in the Audit

Our audit procedures related to clinical study accrued and prepaid expenses included the following, among others:

•

•

•

•

•

•

•

We tested the design and effectiveness of controls over the estimation of clinical study accrued and prepaid expenses.

We obtained and read a sample of research, collaboration, and manufacturing agreements and contracts, as well as amendments thereto.

We evaluated publicly available information (such as press releases and investor presentations) and board of directors’ materials regarding the status of clinical
trial and manufacturing activities.

We obtained the listing of all contracts related to research and development expenses to evaluate the completeness of accruals and prepaid expenses.

For a sample of agreements and contracts, we compared the amount of accrual or prepaid expenses at the end of the prior period to current year activity and
evaluated the accuracy of the Company’s estimation methodology.

We obtained a written confirmation of the ending inventory balance held at the Company’s manufacturing vendor.

We made selections of specific amounts recognized as research and development expense as well as those recognized as accrued and prepaid expenses to
evaluate management’s estimate of the vendor’s progress and performed the following procedures:

o

o

o

o

Read the related statement of work, purchase order, or other supporting documentation (such as communications between the Company and vendors).

Performed corroborating inquiries with Company clinical operations and manufacturing operations personnel.

Confirmed progress directly with the vendor and compared the reported amounts to the Company's estimate.

Evaluated management’s judgments compared to the evidence obtained.

/s/ DELOITTE & TOUCHE LLP

San Francisco, California  
February 28, 2022

We have served as the Company’s auditor since 2013.

88

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ATARA BIOTHERAPEUTICS, INC.
Consolidated Balance Sheets
(In thousands, except per share amounts)

December 31,
2021

December 31,
2020

Assets
Current assets:

Cash and cash equivalents
Short-term investments
Restricted cash - short-term
Accounts receivable
Prepaid expenses and other current assets

Total current assets
Property and equipment, net
Operating lease assets
Restricted cash - long-term
Other assets
Total assets

Liabilities and stockholders’ equity
Current liabilities:

Accounts payable
Accrued compensation
Accrued research and development expenses
Deferred revenue
Other current liabilities

Total current liabilities
Deferred revenue - long-term
Operating lease liabilities - long-term
Other long-term liabilities
Total liabilities

Commitments and contingencies (Note 9)

Stockholders’ equity:

Common stock—$0.0001 par value, 500,000 shares authorized as of December 31,
   2021 and 2020, respectively; 91,671 and 83,372 shares issued and outstanding
   as of December 31, 2021 and 2020, respectively
Additional paid-in capital
Accumulated other comprehensive (loss) income
Accumulated deficit
Total stockholders’ equity
Total liabilities and stockholders’ equity

89

  $

  $

  $

  $

106,084     $
264,984    
194    
986    
12,373    
384,621  
53,780    
26,159    
1,200    
2,367    
468,127     $

17,368     $
25,150    
13,451    
40,760    
9,057    
105,786    
55,708    
25,518    
1,501    
188,513    

200,404  
300,255  
194  
1,250  
21,170  
523,273  
50,517  
12,303  
1,200  
827  
588,120  

7,118  
20,458  
15,813  
33,455  
6,057  
82,901  
27,795  
13,041  
2,044  
125,781  

9    
1,744,695    
(368 )  
(1,464,722 )  
279,614    
468,127     $

8  
1,586,616  
296  
(1,124,581 )
462,339  
588,120

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
   
 
 
     
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
   
 
 
     
 
   
 
 
     
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
   
 
 
     
 
   
 
 
 
     
 
   
 
 
     
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ATARA BIOTHERAPEUTICS, INC.
Consolidated Statements of Operations and Comprehensive Loss
(In thousands, except per share amounts)

License and collaboration revenue
Operating expenses:

Research and development
General and administrative

Total operating expenses
Loss from operations
Interest and other income, net
Loss before provision for income taxes
Provision for income taxes
Net loss
Other comprehensive (loss) gain:
Unrealized (loss) gain on available-for-sale securities
Comprehensive loss
Net loss per common share:
Basic and diluted net loss per common share

Weighted-average shares outstanding used to calculate
      basic and diluted net loss per common share

Years Ended December 31,

2021

2020

2019

  $

20,340  

  $

—  

  $

—  

282,001    
78,801  
360,802  
(340,462 )
367  
(340,095 )
46  
(340,141 )

(664 )
(340,805 )

(3.63 )

  $

  $

  $

  $

  $

  $

244,650    
64,402  
309,052  
(309,052 )
2,447  
(306,605 )
15  
(306,620 )

76  
(306,544 )

(4.15 )

  $

  $

  $

216,097  
79,584  
295,681  
(295,681 )
4,717  
(290,964 )
12  
(290,976 )

560  
(290,416 )

(5.67 )

93,670  

73,973  

51,308

90

 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
   
 
 
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
   
   
 
 
 
Balance as of January 1, 2019
Issuance of common stock through underwritten offerings, net of
   offering costs of $284
Issuance of common stock through ATM facilities, net of
   commissions and offering costs of $1,553
RSU settlements, net of shares withheld
Issuance of common stock pursuant to employee stock awards
Stock-based compensation expense
Net loss
Unrealized gain on available-for-sale securities
Balance as of December 31, 2019
Issuance of common stock and pre-funded warrants through
   underwritten offering, net of offering costs of $583
Issuance of common stock through ATM facilities, net of
   commissions and offering costs of $1,887
Exercise of pre-funded warrants
RSU settlements, net of shares withheld
Issuance of common stock pursuant to employee stock awards
Stock-based compensation expense
Net loss
Unrealized gain on available-for-sale securities
Balance as of December 31, 2020
Issuance of common stock through ATM facilities, net of
   commissions and offering costs of $2,501
RSU settlements, net of shares withheld
Issuance of common stock pursuant to employee stock awards
Stock-based compensation expense
Net loss
Unrealized loss on available-for-sale securities
Balance as of December 31, 2021

ATARA BIOTHERAPEUTICS, INC.
Consolidated Statements of Stockholders’ Equity
(In thousands)

Additional
Paid-in
Capital

Accumulated

Other
Comprehensive
(Loss) Income

Accumulated
Deficit

Total
Stockholders’
Equity

$

866,541  

$

(340 )

$

(526,985 )

$

339,221  

140,715  

48,909  
(6,695 )
7,350  
51,696  
—  
—  
1,108,516  

353,586  

68,004  
—  
(1,521 )
6,680  
51,351  
—  
—  
1,586,616  

98,696  
(1,244 )
6,762  
53,865  
—  
—  
1,744,695  

$

$

—  

—  
—  
—  
—  
—  
560  
220  

—  

—  
—  
—  
—  
—  
—  
76  
296  

—  
—  
—  
—  
—  
(664 )
(368 )

$

—  

—  
—  
—  
—  
(290,976 )
—  
(817,961 )

—  

—  
—  
—  
—  
—  
(306,620 )
—  
(1,124,581 )

—  
—  
—  
—  
(340,141 )
—  
(1,464,722 )

$

140,716  

48,909  
(6,695 )
7,350  
51,696  
(290,976 )
560  
290,781  

353,588  

68,004  
—  
(1,521 )
6,680  
51,351  
(306,620 )
76  
462,339  

98,697  
(1,244 )
6,762  
53,865  
(340,141 )
(664 )

279,614

5  

1  

—  
—  
—  
—  
—  
—  
6  

2  

—  
—  
—  
—  
—  
—  
—  
8  

1  
—  
—  
—  
—  
—  
9  

Common
Stock

Shares

Amount

45,951  

$

6,872  

3,135  
361  
487  
—  
—  
—  
56,806  

20,060  

4,786  
57  
1,112  
551  
—  
—  
—  
83,372  

6,241  
1,492  
566  
—  
—  
—  
91,671  

$

91

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ATARA BIOTHERAPEUTICS, INC.
Consolidated Statements of Cash Flows
(In thousands) 

Operating activities
Net loss
Adjustments to reconcile net loss to net cash used in operating activities:

Stock-based compensation expense
Depreciation and amortization expense
Non-cash operating lease expense
Amortization (accretion) of investment premiums (discounts)
Loss on disposals of property and equipment
Asset retirement obligation accretion expense
Changes in operating assets and liabilities:

Accounts receivable
Prepaid expenses and other current assets
Operating lease assets
Other assets
Accounts payable
Accrued compensation
Accrued research and development expenses
Other current liabilities
Deferred revenue
Operating lease liabilities
Other long-term liabilities

Net cash used in operating activities
Investing activities
Purchases of short-term investments
Proceeds from maturities and sales of short-term investments
Purchases of property and equipment
Proceeds from sale of property and equipment
Net cash provided by (used in) investing activities

Financing activities
Proceeds from sale of common stock and pre-funded warrants in
  underwritten offerings, net
Proceeds from issuance of common stock through ATM facilities, net
Proceeds from employee stock awards
Taxes paid related to net share settlement of restricted stock units
Principal payments on finance and capital lease obligations
Other financing activities, net
Net cash provided by financing activities
Increase (decrease) in cash, cash equivalents and restricted cash
Cash, cash equivalents and restricted cash at beginning of period
Cash, cash equivalents and restricted cash at end of period

Non-cash investing and financing activities
Property and equipment purchases included in accounts payable and other
  accrued liabilities

Accrued costs related to underwritten public offering

Accrued costs related to ATM facility
Proceeds from issuance of common stock through ATM facilities not yet received

Supplemental cash flow disclosure
Cash paid for interest
Cash paid for income taxes

Year Ended December 31,

2021

2020

2019

  $

(340,141 )   $

(306,620 )

  $

(290,976 )

53,865  
9,345  
1,948  
1,769  
21  
87  

264  
8,182  
—  
(1,727 )  
9,067  
4,692  
(2,362 )  
1,618  
35,218  
(1,859 )  
(509 )  
(220,522 )  

(301,129 )  
333,967  
(10,580 )  

—  

22,258  

—  
98,697  
6,762  
(1,244 )  
(254 )  
(17 )  

103,944  
(94,320 )  
201,798  
107,478  

  $

2,139  

  $

—  

  $

87  
—  

  $
  $

32  
15  

  $
  $

51,351  
8,332  
1,457  
828  
130  
78  

(1,250 )  
(8,666 )  
886  
(219 )  
(815 )  
5,752  
7,472  
(187 )  

61,250  
(1,316 )  
778  

(180,759 )  

(425,868 )  
309,653  

(4,513 )  
—  

(120,728 )  

353,780  
69,189  
6,680  
(1,521 )  
(389 )  
(165 )  

427,574  
126,087  
75,711  
201,798  

326  

192  

—  
—  

62  
10  

  $

$

$

$
$

$
$

51,696  
7,070  
964  
(1,330 )
1,027  
71  

—  
(998 )
239  
322  
4,213  
4,070  
(10,869 )
(394 )
—  
(731 )
—  
(235,626 )

(270,230 )
336,261  
(5,733 )
161  

60,459  

140,888  
47,729  
7,350  
(6,695 )
(486 )
—  
188,786  
13,619  
62,092  
75,711  

276  

172  

—  
1,185  

50  
—

  $

  $

  $

  $
  $

  $
  $

92

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
   
 
 
 
 
   
 
 
   
 
 
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ATARA BIOTHERAPEUTICS, INC.
Notes to Consolidated Financial Statements

1.

Description of Business

Atara Biotherapeutics, Inc. (“Atara”, “we”, “our” or “the Company”) was incorporated in August 2012 in Delaware. Atara is a pioneer in T-cell immunotherapy,

leveraging its novel allogeneic EBV T-cell platform to develop transformative therapies for patients with serious diseases, including solid tumors, hematologic cancers and
autoimmune disease.

We have several T-cell immunotherapies in clinical development and are progressing multiple next-generation allogeneic chimeric antigen receptor T-cell (“CAR T”)

programs. Our most advanced T-cell immunotherapy program, tab-cel® (tabelecleucel), is currently in Phase 3 development, and in October 2021, we entered into a
commercialization agreement (“Pierre Fabre Commercialization Agreement”) with Pierre Fabre Medicament (“Pierre Fabre”), pursuant to which we granted to Pierre Fabre an
exclusive, field-limited license to commercialize and distribute tab-cel® in Europe and select emerging markets in the Middle East, Africa, Eastern Europe and Central Asia,
following regulatory approval. Atara will retain full rights to tab-cel® in other major markets, including North America, Asia Pacific and Latin America. See Note 7 for further
information. In December 2020, we entered into a research, development and license agreement (“Bayer License Agreement”) with Bayer AG (“Bayer”) pursuant to which we
granted to Bayer an exclusive, field-limited license under the applicable patents and know-how owned or controlled by us and our affiliates covering or related to ATA2271 and
ATA3271. In March 2021, as contemplated under the Bayer License Agreement and to further advance our collaboration, we entered into (i) a Manufacturing and Supply
Agreement; (ii) a Pharmacovigilance Agreement; (iii) a Quality Agreement; and (iv) a Technology Transfer Agreement (collectively, the Bayer License Agreement, the
Manufacturing and Supply Agreement and the Technology Transfer Agreement are referred to as the “Bayer Agreements”). See Note 7 for further information.

We have licensed rights to T-cell product candidates from Memorial Sloan Kettering Cancer Center (“MSK”), rights related to our next-generation CAR T programs

from MSK and from H. Lee Moffitt Cancer Center (“Moffitt”), and rights to know-how and technology from the Council of the Queensland Institute of Medical Research
(“QIMR Berghofer”). See Note 6 for further information.

2.

Summary of Significant Accounting Policies

Basis of Presentation

We prepare our consolidated financial statements in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and

follow the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”).

Principles of Consolidation

The consolidated financial statements include the accounts of Atara and our wholly owned subsidiaries. All intercompany balances and transactions are eliminated in

consolidation.

Segment and Geographic Information

We operate and manage our business as one operating and reportable segment, which is the business of developing and commercializing therapeutics. Our Chief
Executive Officer, who is our chief operating decision maker, reviews financial information on an aggregate basis for purposes of allocating resources and evaluating financial
performance. Substantially all of our assets are located in the U.S.

Of the $20.3 million license and collaboration revenue recognized in 2021, $19.8 million related to our agreements with Bayer, a German company, and $0.5 million

related to our agreements with Pierre Fabre, a French company.

93

 
 
 
 
 
 
Liquidity Risk

We have incurred significant operating losses since inception and have relied primarily on public and private equity financings and receipts from license and

collaboration agreements to fund our operations. As we continue to incur losses, our transition to profitability will depend on the successful development, approval and
commercialization of product candidates and on the achievement of sufficient revenues to support our cost structure. We may never achieve profitability, and unless and until
we do, we will need to continue to raise additional capital. We expect that existing cash, cash equivalents and short-term investments as of December 31, 2021 will be sufficient
to fund our planned operations for at least the next twelve months from the date of issuance of these financial statements.

Concentration of Credit Risk and Other Uncertainties

We place cash and cash equivalents in the custody of financial institutions that management believes are of high credit quality, the amount of which at times, may be in

excess of the amount insured by the Federal Deposit Insurance Corporation. We also make short-term investments in money market funds; U.S. Treasury, government agency
and corporate debt obligations; commercial paper; certificates of deposit; and asset-backed securities, which can be subject to certain credit risk. However, we mitigate the risks
by investing in high-grade instruments, limiting our exposure to any one issuer and monitoring the ongoing creditworthiness of the financial institutions and issuers.

We are subject to certain risks and uncertainties and believe that changes in any of the following areas could have a material adverse effect on future financial position

or results of operations: our ability to obtain future financing; regulatory approval and market acceptance of, and reimbursement for, our product candidates, if approved by
applicable regulatory authorities; our ability to collect amounts due from our collaboration partners, future customers or distribution partners; performance of third-party clinical
research organizations and manufacturers upon which we rely; development of sales channels; protection of our intellectual property; litigation or claims against us based on
intellectual property, patent, product, regulatory or other factors; and our ability to attract and retain employees necessary to support our growth.

Use of Estimates

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates, assumptions and judgments that affect the amounts

reported in the financial statements and accompanying notes. Significant estimates relied upon in preparing these financial statements include estimates related to revenue
recognition, clinical study and other accruals, stock-based compensation expense and income taxes. Actual results could differ materially from those estimates.

Foreign Currency

Transactions and monetary assets and liabilities that are denominated in a foreign currency are translated into U.S. dollars at the current exchange rate on the transaction
date and as of each balance sheet date, respectively, with gains or losses on foreign exchange changes recognized in interest and other income (expense), net in the consolidated
statements of operations and comprehensive loss. Foreign currency-denominated monetary assets and liabilities as of December 31, 2021 were not material.

Cash Equivalents and Short-Term Investments

Cash equivalents are defined as short-term, highly liquid investments with original maturities of 90 days or less at the date of purchase, and generally consist of money

market funds, U.S. Treasury, government agency and corporate debt obligations, and commercial paper.

Investments with original maturities of greater than 90 days are classified as short-term investments on the balance sheet, and consist primarily of U.S. Treasury,

government agency and corporate debt obligations, commercial paper and asset-backed securities.

As our entire investment portfolio is considered available for use in current operations, we classify all investments as available-for-sale and as current assets, even
though the stated maturity may be more than one year from the current balance sheet date. Available-for-sale securities are carried at fair value, with unrealized gains and losses
reported in accumulated other comprehensive loss, which is a separate component of stockholders’ equity in the consolidated balance sheet.

The amortized cost of securities is adjusted for amortization of premiums and accretion of discounts to maturity, which are both recorded to interest and other income

(expense), net in the consolidated statements of operations and comprehensive loss.

94

 
 
Changes in the fair value of available-for-sale securities impact the consolidated statements of operations and comprehensive loss only when such securities are sold, if

an allowance for credit losses is recognized or if an impairment is recognized. Realized gains and losses on the sale of securities are determined by specific identification of
each security’s cost basis. We regularly review our investment portfolio to determine if any security is impaired, which would require us to record an allowance for credit losses
or impairment charge in the period any such determination is made. In making this judgment, we evaluate, among other things, the duration and extent to which the fair value of
a security is less than its cost, our intent to sell or whether it is more likely than not that we will be required to sell the security before recovery of its amortized cost basis, the
financial condition of the issuer and any changes thereto, and, as necessary, the portion of a decline in fair value that is credit-related. This assessment could change in the future
due to new developments or changes in assumptions related to any particular security. Realized gains and losses, allowances for credit losses and impairments on available-for-
sale securities, if any, are recorded to interest and other income, net in the statements of operations and comprehensive loss. 

Fair Value Measurement

The carrying amounts of certain of our financial instruments including cash equivalents, accounts receivable, prepaid expenses and other current assets, accounts
payable and accrued liabilities approximate fair value due to their short maturities. Short-term investments are comprised of available-for-sale securities, which are carried at fair
value.

Fair Value of Financial Instruments

Our financial assets are measured at fair value on a recurring basis using the following hierarchy to prioritize valuation inputs, in accordance with applicable GAAP:

Level 1:

Level 2:

Level 3:

Quoted prices in active markets for identical assets or liabilities that we have the ability to access

Observable market-based inputs or unobservable inputs that are corroborated by market data such as quoted prices, interest rates and yield curves

Inputs that are unobservable data points that are not corroborated by market data

We review the fair value hierarchy classification on a quarterly basis. Changes in the ability to observe valuation inputs may result in a reclassification of levels of
certain securities within the fair value hierarchy. We recognize transfers into and out of levels within the fair value hierarchy in the period in which the actual event or change in
circumstances that caused the transfer occurs. There have been no transfers between Level 1, Level 2, and Level 3 in any periods presented.

Financial assets and liabilities are considered Level 2 when their fair values are determined using inputs that are observable in the market or can be derived principally

from or corroborated by observable market data such as pricing for similar securities, recently executed transactions, cash flow models with yield curves, and benchmark
securities. In addition, Level 2 financial instruments are valued using comparisons to like-kind financial instruments and models that use readily observable market data as their
basis. U.S. Treasury, government agency and corporate debt obligations, commercial paper and asset-backed securities are valued primarily using market prices of comparable
securities, bid/ask quotes, interest rate yields and prepayment spreads and are included in Level 2.

Financial assets and liabilities are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies, or similar

techniques, and at least one significant model assumption or input is unobservable. We have no Level 3 financial assets or liabilities.

Property and Equipment, net

Property and equipment are stated at cost and depreciated using the straight-line method over the estimated useful lives of the assets, ranging from three to five years.
Costs incurred to acquire, construct or install property and equipment during the construction stage of a capital project or costs incurred to purchase and develop internal use
software during the application development stage are recorded as construction in progress. Leasehold improvements are amortized over the lesser of the life of the leasehold
improvements or the lease term. Maintenance and repairs are charged to operations as incurred.

Long-lived Assets

We evaluate the carrying amount of our long-lived assets whenever events or changes in circumstances indicate that the assets may not be recoverable. An impairment

loss would be recognized when estimated future cash flows expected to result from the use of the asset and its eventual disposition are less than the carrying amount of the asset.
To date, there have been no such impairment losses.

95

 
 
 
 
 
 
 
Asset Retirement Obligations (“ARO”)

ARO are legal obligations associated with the retirement of long-lived assets pertaining to leasehold improvements. These liabilities are initially recorded at fair value

and the related asset retirement costs are capitalized by increasing the carrying amount of the related assets by the same amount as the liability. Asset retirement costs are
subsequently depreciated over the useful lives of the related assets. Subsequent to initial recognition, the Company records period-to-period changes in the ARO liability
resulting from the passage of time and revisions to either the timing or the amount of the original estimate of undiscounted cash flows. The Company derecognizes ARO
liabilities when the related obligations are settled.

Leases

We determine if an arrangement is a lease at inception in accordance with Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 842). Operating leases are
included in operating lease assets, other current liabilities, and operating lease liabilities on our consolidated balance sheets. Leases with an initial term of 12 months or less are
not recorded on the balance sheet; we recognize short-term lease expense for these leases on a straight-line basis over the lease term. Finance leases are included in other assets,
other current liabilities, and other long-term liabilities on our consolidated balance sheets.

Lease assets and lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. The lease

term includes renewal options that we are reasonably certain of exercising as of the commencement date. None of the lease terms used to calculate the future minimum lease
payments at commencement date include renewal options. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on the
information available at commencement date in determining the present value of future payments. The incremental borrowing rate for our leases is determined based on lease
term and currency in which lease payments are made, adjusted for impacts of collateral. Lease assets also includes any lease payments made and excludes lease incentives and
initial direct costs incurred. Operating lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. Finance lease assets are amortized
over the shorter of the lease term or the asset’s estimated useful life.

Our facilities and equipment operating leases have lease and non-lease components and we have made a policy election to account for the lease and non-lease

components as a single lease component.

Revenue Recognition

At inception, we determine whether contracts are within the scope of Accounting Standards Codification Topic 606 (ASU No. 2014-09), Revenue from Contracts with

Customers, and all subsequent amendments (collectively, “ASC 606”) or other topics. For contracts that are determined to be within the scope of ASC 606, revenue is
recognized when a customer obtains control of promised goods or services. The amount of revenue recognized reflects the consideration to which we expect to be entitled to
receive in exchange for these goods and services. To achieve this core principle, we apply the following five steps (i) identify the contract with the customer; (ii) identify the
performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize
revenue when or as we satisfy a performance obligation. We only apply the five-step model to contracts when we determine that collection of substantially all consideration for
goods and services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration.

Performance obligations promised in a contract are identified based on the goods and services that will be transferred to the customer that are both capable of being

distinct and are distinct in the context of the contract. To the extent a contract includes multiple promised goods and services, we apply judgment to determine whether promised
goods and services are both capable of being distinct and distinct in the context of the contract. If these criteria are not met, the promised goods and services are accounted for as
a combined performance obligation.

The transaction price is determined based on the consideration to which we will be entitled in exchange for transferring goods and services to the customer. To the extent

the transaction price includes variable consideration, we estimate the amount of variable consideration that should be included in the transaction price utilizing either the
expected value method or the most likely amount method, depending on the nature of the variable consideration. Variable consideration is included in the transaction price if, in
our judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. Any estimates, including the effect of the constraint on
variable consideration, are evaluated at each reporting period for any changes. Determining the transaction price requires significant judgment, which is discussed in further
detail for our out-license agreements in Note 7. Our out-license agreements do not contain a significant financing component.

96

 
 
If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. Contracts that contain multiple

performance obligations require an allocation of the transaction price to each performance obligation on a relative standalone selling price basis unless the transaction price is
variable and meets the criteria to be allocated entirely to a performance obligation or to a distinct service that forms part of a single performance obligation. The consideration to
be received is allocated among the separate performance obligations based on relative standalone selling prices. We typically determine standalone selling prices using an
adjusted market assessment approach model.

We satisfy performance obligations either over time or at a point in time. Revenue is recognized over time if either (i) the customer simultaneously receives and
consumes the benefits provided by our performance, (ii) our performance creates or enhances an asset that the customer controls as the asset is created or enhanced or (iii) our
performance does not create an asset with an alternative use to the entity and we have an enforceable right to payment for performance completed to date. We evaluate the
measure of progress each reporting period and, if necessary, adjust the measure of performance and related revenue recognition. If we do not satisfy a performance obligation
over time, the related performance obligation is satisfied at a point in time by transferring control of a promised good or service to a customer.

As of December 31, 2021, our deferred revenue is related to the Bayer Agreements and the Pierre Fabre Commercialization Agreement, which are both within the scope

of ASC 606. As discussed in further detail in Note 7, the terms of these arrangements include potential payments to us for some or all of the following: nonrefundable, upfront
fees; development, regulatory, and commercial milestone payments; research and development funding payments; and royalties on the net sales of licensed products. These
payments relate to promised goods or services for which revenue will be recognized upon our satisfaction of the underlying performance obligations.

Licenses of intellectual property: If the license of our intellectual property is determined to be distinct from the other performance obligations identified in an
arrangement, we recognize revenues from consideration allocated to the license when the license is transferred to the customer and the customer is able to use and benefit from
the license. For licenses that are combined with other promises, we utilize judgment to assess the nature of the combined performance obligation to determine whether the
combined performance obligation is satisfied over time or at a point in time and, if over time, the appropriate method of measuring progress for purposes of recognizing revenue.

Upfront payments: Upfront payments and fees are recorded as deferred revenue upon receipt or when due and may require deferral of revenue recognition to a future

period until the we have satisfied our obligations under these arrangements.

Milestone payments: At the inception of each arrangement that includes development milestone payments, the Company evaluates the probability of reaching the

milestones and estimates the amount to be included in the transaction price using the most likely amount method. If it is probable that a significant revenue reversal would not
occur in the future, the associated milestone value is included in the transaction price. Milestone payments that are not within the control of the Company or the licensee, such as
regulatory approvals, are not considered probable of being achieved until those approvals are received and therefore revenue recognized is constrained as management is unable
to assert that a significant reversal of revenue would not be probable. The transaction price is then allocated to each performance obligation on a relative standalone selling price
basis, for which the Company recognizes revenue as or when the performance obligations under the contract are satisfied. At the end of each subsequent reporting period, the
Company re-evaluates the probability of achievement of such development milestones and any related constraint and, if necessary, adjusts its estimate of the overall transaction
price. Any such adjustments are recorded on a cumulative catch-up basis, which would affect license and collaboration revenues and the consolidated statements of operations
and comprehensive loss in the period of adjustment.

Royalties: For arrangements that include sales-based royalties, including milestone payments based on levels of sales, if the license is deemed to be the predominant

item to which the royalties relate, we recognize revenue at the later of (i) when the related sales occur, or (ii) when the performance obligation to which some or all of the royalty
has been allocated has been satisfied, or partially satisfied. To date, we have not recognized any royalty revenue resulting from our out-licensing agreements.

Certain judgments affect the application of our revenue recognition policy. For example, we record short-term and long-term deferred revenue based on our best

estimate of when such revenue will be recognized. Short-term deferred revenue consists of amounts that are expected to be recognized as revenue in the next 12 months, and
long-term deferred revenue consists of amounts that we do not expect will be recognized in the next 12 months. This estimate is based on our current operating plan and, if our
operating plan should change in the future, we may recognize a different amount of deferred revenue over the next 12-month period.

97

 
Contract Balances

We receive payments from our customers based on billing schedules established in each contract. Amounts payable to us are recorded as accounts receivable when our

right to consideration is unconditional. Our contract liabilities consist of deferred revenue.

Stock-Based Compensation Expense

We account for stock-based compensation expense, including the expense of restricted common stock awards (“RSAs”), grants of restricted stock units (“RSUs”), and

stock options that may be settled in shares of our common stock, based on the fair values of the equity instruments issued. The fair value is determined on the measurement
date, which is generally the date of grant. The fair value of our RSUs is measured at the closing market price of our common stock on the measurement date. The fair value for
our stock option awards is determined at the grant date using the Black-Scholes valuation model. For awards with performance-based vesting criteria, we assess the probability
of the achievement of the performance conditions at the end of each reporting period and begin to recognize the share-based compensation costs when it becomes probable that
the performance conditions will be met. For awards that are subject to both service and performance conditions, no expense is recognized until it is probable that performance
conditions will be met. Stock-based compensation expense for awards with time-based vesting criteria is recognized as expense on a straight-line basis over the requisite service
period. Stock-based compensation expense for awards with performance and other vesting criteria is recognized as expense under an accelerated graded vesting model.

Key assumptions used in the Black-Scholes valuation model used for employee stock awards include:

Expected term – We derived the expected term using the “simplified” method (the expected term is determined as the average of the time-to-vesting and the contractual

life of the options), as we have limited historical information to develop expectations about future exercise patterns and post vesting employment termination behavior.

Expected volatility – Prior to 2021, expected volatility was estimated using comparable public companies’ volatility for similar terms. Beginning in 2021, volatility is

estimated using an average of Atara’s historical volatility and comparable public companies’ volatility for similar terms.

Expected dividend – We have not historically declared or paid dividends to our stockholders and have no plans to pay dividends; therefore, we assumed an expected

dividend yield of 0%.

Risk-free interest rate – The risk-free interest rate is based on the yield on U.S. Treasury securities with the expected term of the associated award.

The fair value of our common stock is measured at the closing market price on the measurement date. We account for forfeitures of stock-based awards as they occur.

Research and Development Expense

Research and development expense consists of costs incurred in performing research and development activities, including compensation and benefits for research and

development employees, including stock-based compensation; expenses incurred under agreements with contract research organizations and investigative sites that conduct
clinical and preclinical studies; the costs of acquiring and manufacturing clinical study materials and other supplies; payments under licensing and research and development
agreements; other outside services and consulting costs, and facilities, information technology and overhead expenses. Research and development costs are expensed as
incurred.

Clinical Study Accruals

Costs for preclinical studies, clinical studies and manufacturing activities are recognized based on an evaluation of our vendors’ progress towards completion of specific

tasks, using data such as patient enrollment, clinical site activations or information provided to us by our vendors regarding their actual costs incurred. Payments for these
activities are based on the terms of individual contracts and payment timing may differ significantly from the period in which the services are performed. We determine accrual
estimates through reports from and discussions with applicable personnel and outside service providers as to the progress or state of completion of studies, or the services
completed. Our estimates of accrued expenses as of each balance sheet date are based on the facts and circumstances known at the time. Costs that are paid in advance of
performance are deferred as a prepaid expense and amortized over the service period as the services are provided.

98

 
Defined Contribution Plan

We have one qualified 401(k) plan covering all eligible employees. Under the plan, employees may contribute up to the statutory allowable amount for any calendar
year. We make matching contributions, equal to 50% of each dollar contributed up to the first 6% of an individual’s eligible earnings, up to the annual IRS maximum. For the
years ended December 31, 2021, 2020, and 2019 we recorded matching contributions of approximately $2.6 million, $2.1 million, and $1.6 million, respectively.

Other Current Liabilities

Other current liabilities consisted of the following as of each period end:

Accrued operating expenses
Current portion of operating lease liabilities
Current portion of finance lease liabilities
Other accrued liabilities
Total other current liabilities

December 31,
2021

December 31,
2020

(in thousands)
5,960     $
2,582    
171    
344    
9,057     $

3,016  
1,730  
255  
1,056  
6,057

  $

  $

Income Taxes

We use the asset and liability method to account for income taxes. We record deferred tax assets and liabilities for the expected future tax consequences of temporary
differences between the financial statement carrying amounts and the tax basis of assets and liabilities using enacted tax rates expected to be in effect when the differences are
expected to reverse. Valuation allowances are provided when necessary to reduce net deferred tax assets to the amount that is more likely than not to be realized. Based on the
available evidence, we are unable, at this time, to support the determination that it is more likely than not that our deferred tax assets will be utilized in the future. Accordingly,
we recorded a full valuation allowance as of December 31, 2021 and 2020. We intend to maintain valuation allowances until sufficient evidence exists to support their reversal.

Tax benefits related to uncertain tax positions are recognized when it is more likely than not that a tax position will be sustained during an audit. Interest and penalties

related to unrecognized tax benefits are included within the provision for income tax.

Comprehensive Income (Loss)

Comprehensive income (loss) is defined as a change in equity of a business enterprise during a period resulting from transactions from non-owner sources. Our other

comprehensive income (loss) is comprised solely of unrealized gains (losses) on available-for-sale securities and is presented net of taxes. We have not recorded any
reclassifications from other comprehensive income (loss) to net loss during any period presented.

Recent Accounting Pronouncements

We consider the applicability and impact of any recent ASU issued by the Financial Accounting Standards Board (“FASB”). Based on our assessment, the ASUs were

determined to be either not applicable or are expected to have minimal impact on our condensed consolidated financial statements.

3.

Net Loss per Common Share

Basic net loss per common share is calculated by dividing net loss by the weighted-average number of shares of common stock and pre-funded warrants outstanding

during the period, without consideration of common share equivalents. Diluted net loss per common share is computed by dividing net loss by the weighted-average number of
shares of common stock, pre-funded warrants and common share equivalents outstanding for the period. The pre-funded warrants are included in the computation of basic and
diluted net loss per common share as the exercise price is negligible and the pre-funded warrants are fully vested and exercisable. Common share equivalents are only included
in the calculation of diluted net loss per common share when their effect is dilutive.

99

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Potential dilutive securities, which include unvested restricted stock units (“RSUs”), unvested performance-based RSUs for which established performance criteria have

been achieved as of the end of the respective periods, vested and unvested options to purchase common stock and shares to be issued under our employee stock purchase plan
(“ESPP”), have been excluded from the computation of diluted net loss per share as the effect is antidilutive. Therefore, the denominator used to calculate both basic and diluted
net loss per common share is the same in all periods presented.

The following table represents the potential common shares issuable pursuant to outstanding securities as of the related period end dates that were excluded from the

computation of diluted net loss per common share, as their inclusion would have an antidilutive effect:

Unvested RSUs
Vested and unvested options
ESPP share purchase rights
Total

4.

Financial Instruments

2021

5,253,347  
9,200,337  
27,238  
14,480,922  

As of December 31,
2020

2,868,407  
7,832,386  
26,349  
10,727,142  

2019

1,910,764  
6,934,262  
20,438  
8,865,464

The following tables summarize the estimated fair value and related valuation input hierarchy of our available-for-sale securities as of each period end:

As of December 31, 2021:

Input Level

Money market funds
U.S. Treasury obligations
Government agency obligations
Corporate debt obligations
Commercial paper
Asset-backed securities
Total available-for-sale securities
Less: amounts classified as cash equivalents
Amounts classified as short-term investments

Level 1
Level 2
Level 2
Level 2
Level 2
Level 2

As of December 31, 2020:

Input Level

Money market funds
U.S. Treasury obligations
Government agency obligations
Corporate debt obligations
Commercial paper
Asset-backed securities
Total available-for-sale securities
Less: amounts classified as cash equivalents
Amounts classified as short-term investments

Level 1
Level 2
Level 2
Level 2
Level 2
Level 2

Total
Amortized
Cost

Total
Unrealized
Gain

Total
Unrealized
Loss

Total
Estimated
Fair Value

  $

89,738  
111,832  
21,346  
99,757  
36,993  
10,174  
369,840  
(104,488 )    
  $
265,352  

(in thousands)

  $

—  
1  
—  
6  
—  
1  
8  

8  

  $

—  
  $
(138 )   $
(23 )   $
(190 )   $
—  
  $
(25 )   $
(376 )    
  $
(376 )   $

89,738  
111,695  
21,323  
99,573  
36,993  
10,150  
369,472  
(104,488 )
264,984  

Total
Amortized
Cost

Total
Unrealized
Gain

Total
Unrealized
Loss

Total
Estimated
Fair Value

  $

168,343  
230,239  
22,537  
50,080  
17,990  
9,860  
499,049  
(199,090 )    
  $
299,959  

(in thousands)

—  
113  
22  
166  
—  
10  
311  
—  
311  

  $

  $

—  
  $
(6 )    
(3 )    
(1 )    
—  
(5 )    
(15 )    
—  
(15 )   $

168,343  
230,346  
22,556  
50,245  
17,990  
9,865  
499,345  
(199,090 )
300,255

  $

  $

  $

  $

100

 
 
 
 
 
   
   
 
 
   
   
 
   
   
 
   
   
 
   
   
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
   
   
   
 
   
   
   
 
   
   
   
 
   
   
   
 
   
   
   
 
 
   
   
   
 
 
   
   
   
   
 
 
 
 
 
   
       
       
       
   
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
   
   
   
 
   
   
   
 
   
   
   
 
   
   
   
   
 
   
   
   
 
 
   
   
   
 
 
   
   
   
 
 
 
The amortized cost and fair value of our available-for-sale securities by contractual maturity were as follows:

Maturing within one year
Maturing in one to five years
Total available-for-sale securities

As of December 31, 2021

As of December 31, 2020

Amortized
Cost

Estimated
Fair Value

Amortized
Cost

Estimated
Fair Value

$

$

(in thousands)

278,457  
91,383  
369,840  

  $

  $

278,354  
91,118  
369,472  

  $

  $

(in thousands)

434,828  
64,221  
499,049  

  $

  $

435,023  
64,322  
499,345

As of December 31, 2021, no significant facts or circumstances were present to indicate a deterioration in the creditworthiness of the issuers of the available-for-sale

securities we hold, and the Company has no requirement or intention to sell these securities before maturity or recovery of their amortized cost basis. We considered the current
and expected future economic and market conditions surrounding the COVID-19 pandemic and determined that our investments were not significantly impacted. For all
securities with a fair value less than its amortized cost basis, we determined the decline in fair value below amortized cost basis to be immaterial and non-credit related, and
therefore no allowance for losses has been recorded. During the years ended December 31, 2021, 2020 and 2019, we did not recognize any impairment losses on our
investments.

We have elected the practical expedient to exclude the applicable accrued interest from both the fair value and the amortized cost basis of our available-for-sale
securities for purposes of identifying and measuring an impairment. We present accrued interest receivable related to our available-for-sale securities in prepaid expenses and
other current assets, separate from short-term investments on our consolidated balance sheet. As of December 31, 2021 and 2020, accrued interest receivable was $0.8 million
and $0.7 million, respectively. Our accounting policy is to not measure an allowance for credit losses for accrued interest receivables and to write-off any uncollectible accrued
interest receivable as a reversal of interest income in a timely manner, which we consider to be in the period in which we determine the accrued interest will not be collected by
us. We have not written off any accrued interest receivables for the years ended December 31, 2021, 2020 and 2019.

In addition, restricted cash collateralized by money market funds is a financial asset measured at fair value and is a Level 1 financial instrument under the fair value

hierarchy. As of December 31, 2021 and 2020, restricted cash totaled $1.4 million.

The following table provides a reconciliation of cash, cash equivalents and restricted cash within the consolidated balance sheets that sum to the total of the same such

amounts in the consolidated statement of cash flows:

Cash and cash equivalents
Restricted cash - short-term
Restricted cash - long-term

Total cash, cash equivalents and restricted cash

5.

Property and Equipment

Property and equipment consisted of the following as of each period end:

Leasehold improvements
Lab equipment
Machinery and equipment
Computer equipment and software
Furniture and fixtures
Construction in progress
Property and equipment, gross
Less: accumulated depreciation and amortization
Property and equipment, net

101

December 31,
2021

December 31,
2020

(in thousands)

106,084     $
194    
1,200    
107,478     $

200,404  
194  
1,200  
201,798  

December 31,
2021

December 31,
2020

(in thousands)

50,142     $
14,060    
5,228    
4,245    
2,518    
6,325    
82,518    
(28,738 )  
53,780     $

50,132  
8,033  
5,023  
4,060  
2,066  
879  
70,193  
(19,676 )
50,517

  $

  $

  $

  $

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Depreciation and amortization expense was $9.3 million, $8.3 million and $7.1 million for the years ended December 31, 2021, 2020 and 2019, respectively.

6.

In-license and Manufacturing Agreements

MSK Agreements

In June 2015, we entered into an exclusive license agreement with MSK for three clinical stage T-cell therapies. We are required to make payments to MSK based on

achievement of specified regulatory and sales-related milestones, as well as mid-single-digit percentage tiered royalty payments based on future sales of products resulting from
the development of the licensed product candidates, if any. In addition, under certain circumstances, we are required to make certain minimum annual royalty payments to
MSK, which are creditable against earned royalties owed for the same annual period. We are also required to pay a low double-digit percentage of any consideration we receive
for sublicensing the licensed rights. The license agreement expires on a product-by-product and country-by-country basis on the latest of: (i) expiration of the last licensed patent
rights related to each licensed product, (ii) expiration of any market exclusivity period granted by law with respect to each licensed product, and (iii) a specified number of years
after the first commercial sale of the licensed product in each country. Upon expiration of the license agreement, Atara will retain non-exclusive rights to the licensed products.

In May and December 2018, we licensed additional technology from MSK. We are obligated to make additional milestone payments based on achievement of specified

development, regulatory and sales-related milestones as well as mid-single-digit percentage tiered royalty payments based on future sales of products resulting from the
development of the licensed product candidates, if any.

In March 2021, we amended and restated our license agreement with MSK to: (i) terminate our license to certain rights related to WT1 and cytomegalovirus (“CMV”);

and (ii) license additional know-how rights not otherwise covered by our existing agreements.

QIMR Berghofer Agreements

In October 2015, we entered into an exclusive license agreement and a research and development collaboration agreement with QIMR Berghofer. Under the terms of the

license agreement, we obtained an exclusive, worldwide license to develop and commercialize allogeneic T-cell therapy programs utilizing technology and know-how
developed by QIMR Berghofer. In September 2016, the exclusive license agreement and research and development collaboration agreement were amended and restated. Under
the amended and restated agreements, we obtained an exclusive, worldwide license to develop and commercialize additional T-cell programs, as well as the option to license
additional technology that we exercised in June 2018. We further amended and restated our license agreement and research and development collaboration agreements with
QIMR Berghofer in August 2019 to terminate our license to certain rights related to CMV and again in August 2020 to terminate our license to certain rights related to BK
polyomavirus and JC polyomavirus. Our current license agreement also provides for various milestone and royalty payments to QIMR Berghofer based on future product sales,
if any. Under the terms of our current research and development collaboration agreement, we are also required to reimburse the cost of agreed-upon development activities
related to programs developed under the collaboration. These payments are expensed on a straight-line basis over the related development periods. The agreement also provides
for various milestone payments to QIMR Berghofer based on achievement of certain developmental and regulatory milestones.

Other In-license and Collaboration Agreements

From time to time, we have entered into other license and collaboration agreements with other parties. For example, we licensed additional rights related to our MSK-

partnered next-generation CAR T programs from MSK in May 2018 and we licensed rights related to our next-generation CAR T programs from Moffitt Cancer Center in
August 2018, and we agreed to collaborate through sponsored research in connection with each of these licenses. We also licensed rights related to our MSK-partnered next-
generation CAR T programs from the National Institutes of Health in December 2018.

Milestones and royalties under each of the above agreements are contingent upon future events and will be recorded as expense when it is probable that the milestones

will be achieved or royalties are due. As of December 31, 2021 and 2020, there were no outstanding obligations for milestones and royalties under our license and collaboration
agreements.

102

 
 
 
 
 
Cognate Manufacturing Agreement – In December 2019, we entered into a Commercial Manufacturing Services Agreement (the “Manufacturing Agreement”) with

Cognate Bioservices, Inc. (“Cognate”). Pursuant to the Manufacturing Agreement, Cognate provides manufacturing services for certain of our product candidates. The initial
term of the Manufacturing Agreement, as amended, runs until May 31, 2022. We may terminate the Manufacturing Agreement for convenience on six months’ written notice to
Cognate, or immediately if Cognate is unable to perform the services under the Manufacturing Agreement or fails to obtain or maintain certain necessary approvals.

7.

Out-license Agreements

Bayer Agreements

Research, Development and License Agreement

In December 2020, we entered into the Bayer License Agreement to develop mesothelin-directed CAR T-cell therapies for the treatment of solid tumors, pursuant to
which we granted to Bayer an exclusive, field-limited license under the applicable patents and know-how owned or controlled by us and our affiliates covering or related to
ATA2271 and ATA3271 (the “Licensed Products”).

Under the terms of the Bayer License Agreement, we will be responsible at our cost for all mutually agreed preclinical and clinical activities for ATA2271 through the
first in human Phase 1 clinical study in collaboration with MSK, following which Bayer will be responsible for the further development of ATA2271 at its cost. Bayer will be
responsible for the development of ATA3271, except for certain mutually agreed preclinical, translational, manufacturing and supply chain activities to be performed by us
relating to ATA3271, in each case at Bayer’s cost. Bayer will also be solely responsible for commercializing the Licensed Products at its cost.

In December 2020, we received an upfront cash payment of $45.0 million from Bayer for the exclusive license grant, net of applicable withholding taxes, which were

fully recovered in August 2021, and an additional $15.0 million upfront reimbursement payment for certain research and process development activities to be performed by us.
We are also entitled to receive (i) up to $5.0 million for additional, specified translational activities under the Bayer License Agreement, of which we have invoiced $1.3 million,
and (ii) an aggregate of up to $610.0 million in milestone payments upon achieving certain development, regulatory and commercial milestones relating to the Licensed
Products. In addition, we are eligible to receive from Bayer tiered royalties at percentages up to low double digits on worldwide net product sales of the Licensed Products on a
country-by-country and product-by-product basis until the later of 12 years after the first commercial sale in such country or the expiration of specified patent rights in such
country, subject to certain reductions and aggregate minimum floors.

Bayer and we have formed a joint steering committee (“JSC”) that will provide oversight, decision making and implementation guidance regarding the collaboration

activities covered under the agreement.

We assessed this arrangement in accordance with ASC 606 and concluded that the promises in the Bayer License Agreement represent transactions with a customer. We

concluded that the Bayer License Agreement contains the following promises: (i) a development and commercialization license; (ii) performance of early-stage research and
development (“R&D”) services, including technology transfer services; (iii) JSC participation; and (iv) chemistry, manufacturing and control (“CMC”) services. In accordance
with ASC 606, we determined that the license, early-stage R&D and CMC services were not distinct from each other, as the license, early-stage R&D and CMC services are
highly interdependent upon one another. Participation on the JSC to oversee the research and development activities are combined into the single performance obligation as
these activities are highly interdependent with the other R&D and CMC services. Accordingly, we determined that these promises should be combined into a single performance
obligation.

The transaction price at inception consisted of a $45.0 million upfront payment for the license, $15.0 million for certain research and process development activities and
the $5.0 million for additional specified translational activities, and this amount was allocated to the single performance obligation. The potential development and commercial
milestone payments that we are eligible to receive were excluded from the transaction price, as all milestone amounts were fully constrained based on the probability of
achievement. None of the future royalty and sales-based milestone payments were included in the transaction price, as the potential payments represent sales-based
consideration. We will reevaluate the transaction price at the end of each reporting period and as uncertain events are resolved or other changes in circumstances occur, and, if
necessary, adjust our estimate of the transaction price.

Technology Transfer Agreement

In March 2021, we entered into a Technology Transfer Agreement with Bayer (the “Bayer Tech Transfer Agreement”), which was contemplated as part of the Bayer

License Agreement, to transfer to Bayer the ATA3271 manufacturing process being developed as part of the CMC services in the Bayer License Agreement. Upon entering into
the agreement, we invoiced Bayer 20 percent of the total fee of $15.3 million under the Bayer Tech Transfer Agreement, or $3.1 million, which we received in the second
quarter of 2021 and invoiced 40 percent of the total fee, or $6.1 million, in January 2022. The remainder of the fee will be billed as follows: (i) 20 percent in January 2023 and
(ii) 20 percent upon the technology transfer completion.

103

 
 
 
We assessed this arrangement in accordance with ASC 606 and concluded that the promises in the Bayer Tech Transfer Agreement represent transactions with a
customer. We concluded that the Bayer Tech Transfer Agreement should be combined with the Bayer License Agreement and accounted for as a modification of that agreement
and that the Bayer Tech Transfer Agreement contains the following promises: (i) technology transfer services and (ii) supply of materials required for the technology transfer
services. In accordance with ASC 606, we determined that the technology transfer services and supply of materials required for the technology transfer services were not
distinct from each other, as they are highly interdependent upon one another. In addition, we concluded that the technology transfer services and supply of materials required for
the technology transfer services were highly interdependent with the license, early-stage R&D and CMC services identified in the Bayer License Agreement. Accordingly, we
determined that these promises should be combined into a single performance obligation.

Under the Bayer Tech Transfer Agreement, in order to evaluate the appropriate transaction price, we determined that the $15.3 million fee constituted the entire

consideration to be included in the transaction price, and this amount was allocated to the single performance obligation as identified under the Bayer License Agreement.

We utilize a cost-based input method to recognize revenue based on the amount of actual costs incurred relative to the total budgeted costs expected to be incurred for

the combined performance obligation.

Manufacturing and Supply Agreement

In March 2021, we entered into a Manufacturing and Supply Agreement with Bayer (the “Bayer Manufacturing Agreement”), which was contemplated as part of the

Bayer License Agreement, to manufacture Phase 1 and 2 allogeneic mesothelin-directed CAR T-cell therapies for Bayer to use in clinical trials at a price based on our costs plus
a reasonable margin, which is consistent with our standalone selling price. Under the Bayer Manufacturing Agreement, we will also provide storage and distribution services to
Bayer at a price that is consistent with our standalone selling price for these services.

Upon entering into the Bayer Manufacturing Agreement, Bayer submitted, and we approved, a binding purchase order for manufacturing services and storage services.

Any fees for the manufacturing services will be invoiced as follows: (i) 50 percent upon written acceptance by us of the binding purchase order, and (ii) the remainder upon
delivery of the certification of analysis of such lots to Bayer. Storage and distribution services are billed monthly as those services are provided to Bayer.

In March 2021, we invoiced Bayer 50 percent of the total estimated supply price of $13.1 million for manufacturing services under the initial purchase order for the
supply of six lots, or $6.6 million, which we received in the second quarter of 2021. The remainder of the supply price will be billed upon the release of the lots ordered by
Bayer.

We assessed this arrangement in accordance with ASC 606 and concluded that the promises in the manufacturing and supply agreement represent transactions with a
customer. We concluded that the Bayer Manufacturing Agreement contains the following promises: (i) manufacturing services; (ii) storage services provided on a month-to-
month basis; and (iii) distribution services. In accordance with ASC 606, we determined that the manufacturing services for the initial purchase order of six lots, that are
expected to be provided prior to completion of the technology transfer, are not distinct as they are highly interdependent on the manufacturing process being developed and
transferred under the Bayer License Agreement and the Bayer Tech Transfer Agreement. Accordingly, we determined that these promises should be combined into a single
performance obligation. We also determined that each of the other services were distinct and separate performance obligations. We determined that the initial binding order for
the manufacture and supply of six lots should be combined with the Bayer License Agreement and accounted for as a modification of that agreement along with the Bayer Tech
Transfer Agreement. We also concluded that a binding purchase order from Bayer, together with the Bayer Manufacturing Agreement, form the contract for manufacturing
services and storage services and a shipping order from Bayer forms the contract for distribution services. We also determined that the storage services provided on a month-to-
month basis and distribution services are distinct and separate performance obligations. All the performance obligations identified above are priced at their standalone selling
price.

Under the Bayer Manufacturing Agreement, in order to evaluate the appropriate transaction price, we determined that the $13.1 million fee constituted the entire

consideration to be included in the transaction price, and this amount was allocated to the single performance obligation as identified under the Bayer License Agreement.
Revenue for the manufacturing services for the initial six lots will be recognized based on the amount of actual costs incurred relative to the total budgeted costs expected to be
incurred for the combined performance obligation. Revenue for the storage services will be recognized over time as those services are provided. Revenue for the distribution
services will be recognized at a point in time when the product is delivered to a clinical site designated by Bayer.

104

 
Bayer Revenue Recognition

We utilize a cost-based input method to recognize revenue based on the amount of actual costs incurred relative to the total budgeted costs expected to be incurred for

the combined performance obligation. For the year ended December 31, 2021, we recognized license and collaboration revenue of $19.8 million under the Bayer License
Agreement, Bayer Tech Transfer Agreement and Bayer Manufacturing Agreement, collectively, the Bayer Agreements. We did not recognize any license and collaboration
revenue in 2020 under Bayer License Agreement. Deferred revenue related to the Bayer Agreements aggregated to $51.5 million and $61.3 million as of December 31, 2021
and 2020, respectively. Of the $51.5 million of deferred revenue as of December 31, 2021, $40.8 million is included in current liabilities and $10.7 million is included in long-
term liabilities. This revenue is expected to be recognized over approximately the next three years. No development or sales-based milestone payments have been earned or
received through December 31, 2021.

Pierre Fabre Commercialization Agreement

In October 2021, we entered into the Pierre Fabre Commercialization Agreement, pursuant to which, we granted to Pierre Fabre an exclusive, field-limited license to

commercialize and distribute tab-cel® in Europe and select emerging markets in the Middle East, Africa, Eastern Europe and Central Asia (the “Territory”) following regulatory
approval. Atara will retain full rights to tab-cel® in other major markets, including North America, Asia Pacific and Latin America.

We are responsible at our cost for the conclusion of the ongoing Phase 3 ALLELE clinical study and the Phase 2 multi-cohort clinical study. We will also be responsible

at our cost for certain other activities directed to obtaining regulatory approval for tab-cel® for EBV-positive lymphoproliferative disease pursuant to the terms of the Pierre
Fabre Commercialization Agreement in Europe and the UK. Pierre Fabre will be responsible at its cost for obtaining and maintaining all other regulatory approvals and for
commercialization and distribution of tab-cel® in the Territory. We will own any intellectual property rights developed solely by us under the Agreement.

Pierre Fabre paid us an upfront cash payment of $45.0 million for the exclusive license grant in October 2021. We are also entitled to receive an aggregate of up to
$318.0 million in milestone payments upon achieving certain regulatory and commercial milestones. In addition, we are eligible to receive double-digit tiered royalties as a
percentage of net sales of tab-cel® until the later of 12 years after the first commercial sale in such country, the expiration of specified patent rights, or the expiration of all
regulatory exclusivity for such product on a country-by-country basis.

We will negotiate a separate manufacturing and supply agreement with Pierre Fabre for us to manufacture tab-cel® for Pierre Fabre to use in the Territory based on a

fixed price until January 1, 2024 and cost plus a margin post January 1, 2024. We are responsible for manufacturing and supplying Pierre Fabre with tab-cel® for
commercialization in the Territory at Pierre Fabre’s cost for a minimum of seven years. Following this period, we have the option to transfer the related manufacturing
technology to Pierre Fabre.

We are also responsible for cell selection services at our cost until January 1, 2024 unless the parties agree to transfer the related cell selection technology to Pierre

Fabre prior to this date. From January 1, 2024 onwards, if we agree to continue to provide cell selection services, it shall be at the sole expense of Pierre Fabre.

Pierre Fabre and we have formed a joint steering committee (“JSC”) that will provide oversight, decision making and implementation guidance regarding the

commercialization activities covered under the agreement.

We assessed this arrangement in accordance with ASC 606 and concluded that the promises in the Pierre Fabre Commercialization Agreement represent transactions

with a customer. We concluded that the Pierre Fabre Commercialization Agreement includes transfer of intellectual property rights in the form of a license, the potential to
manufacture and supply tab-cel® for a minimum of seven years and until tech transfer, the potential to perform cell-selection services for a minimum of three years and until
tech transfer, and obligation to participate in the JSC. We concluded that the promises are not distinct because Pierre Fabre cannot benefit from the license without the other
services and vis versa. Consequently, the license, manufacture and supply, cell selection and participation in the JSC is a single performance obligation.

Under the Pierre Fabre Commercialization Agreement, in order to evaluate the appropriate transaction price, we determined that the $45 million upfront payment,

constituted the entire consideration to be included in the transaction price at the outset of the arrangement. Revenue associated with the upfront fee for the single performance
obligation will be deferred until the initial delivery of services related to the manufacture and supply and cell selection and then recognized over the contract performance period​
. We did not recognize any of the $45.0 million upfront payment as revenue in 2021. All of the $45.0 million of deferred revenue as of December 31, 2021 is included in long-
term liabilities.

The potential development and commercial milestone payments that we are eligible to receive were excluded from the transaction price, as all milestone amounts were
fully constrained based on the probability of achievement. None of the future royalty and sales-based milestone payments were included in the transaction price, as the potential
payments represent sales-based consideration. We will reevaluate the transaction price at the end of each reporting period and as uncertain events are resolved or other changes
in circumstances occur, and, if necessary, adjust our estimate of the transaction price. No development or commercial milestone payments have been earned or received through
December 31, 2021.

105

 
 
8.

Leases

We lease our corporate headquarters in South San Francisco, California under a non-cancellable lease agreement. In December 2021, we entered into a second
amendment with the landlord to extend the lease term through May 2025. The amended lease agreement does not include an option to extend the lease term. In connection with
the amended lease, we are required to maintain a letter of credit in the amount of $0.1 million to the landlord, a decrease of $0.1 million from the prior lease agreement, and
which expires and is renewed every 12 months, and is classified as restricted cash in our consolidated balance sheet. As of December 31, 2021, we were still working to update
our letter of credit and continued to report an amount of $0.2 million as restricted cash related to this letter of credit on our consolidated balance sheet.

In March 2021, we entered into a new lease agreement for approximately 33,659 square feet of office, lab and warehouse space in Thousand Oaks, California. During

the third quarter of 2021, the initial 10.5-year lease term commenced, upon substantial completion of the landlord’s work as defined under the agreement. The contractual
obligations during the initial lease term are $21.0 million in aggregate. Base rent is subject to annual increase of 3% with each annual anniversary of the rent commencement
date. We have the option to extend this lease for two additional five-year periods after the initial term.

In February 2017, we entered into a lease agreement for approximately 90,580 square feet of office, lab and cellular therapy manufacturing space in Thousand Oaks,

California. The initial 15-year term of the lease commenced on February 15, 2018, upon the substantial completion of landlord’s work as defined under the agreement. The
contractual obligations during the initial term are $16.4 million in aggregate. We have the option to extend the lease for two additional periods of ten and nine years,
respectively, after the initial term. In connection with the lease, we were required to issue a letter of credit in the amount of $1.2 million to the landlord, which is recorded as
long-term restricted cash in our consolidated balance sheet.

In November 2018, we entered into a lease agreement for additional office space in Thousand Oaks, California that expires in February 2026 and for which we have the

option to extend the lease for an additional period of five years after the initial term. Additionally, in 2021, we entered into an amended lease agreement for our office and lab
space in Aurora, Colorado, to add additional lab space. Incremental contractual obligations under the lease amendment are $0.2 million, and the lease term continues to expire in
April 2024.

The maturities of lease liabilities under our operating and finance leases as of December 31, 2021 were as follows:

Years Ending December 31,
2022
2023
2024
2025
2026
Thereafter
Total lease payments
Less: amount representing interest
Present value of lease liabilities

Balance as of December 31, 2021
Other current liabilities
Operating lease liabilities - long-term
Other long-term liabilities
Total

Operating Leases

Finance Leases

(in thousands)
5,171     $
5,265    
5,183    
4,806    
3,257    
19,004    
42,686     $
(14,586 )    
28,100     $

2,582     $

25,518    

—      
28,100     $

181  
29  
—  
—  
—  
—  
210  
(10 )
200  

171  
—  
29  
200

  $

  $

  $

  $

106

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
       
   
 
 
     
 
   
 
 
 
 
 
 
The components of lease cost were as follows:

Operating lease cost:
Operating lease cost
Short-term lease cost
Total operating lease cost
Finance lease cost:
Amortization expense
Interest on lease liabilities
Total finance lease cost

Other information related to leases was as follows:

Year Ended
December 31, 2021

Year Ended
December 31, 2020

(in thousands)

Year Ended
December 31, 2019
(in thousands)

  $

  $

  $

  $

3,827     $
836    
4,663     $

244     $
29    
273     $

3,020     $
987    
4,007     $

389     $
60    
449     $

2,578  
770  
3,348  

324  
56  

380

Year Ended
  December 31, 2021  

Year Ended
  December 31, 2020  
(in thousands, except lease term and discount rate)

Year Ended
  December 31, 2019  

Supplemental Cash Flows Information

Cash paid for amounts included in the measurement of
   lease liabilities:

Operating cash flows for operating leases
Operating cash flows for finance leases
Financing cash flows for finance leases

Operating lease assets obtained in exchange for lease obligations:
Finance lease assets obtained in exchange for lease obligations:
Non-cash increase to operating lease assets due to
remeasurement of lease liabilities:

Weighted Average Remaining Lease Term
Operating leases
Finance leases
Weighted Average Discount Rate
Operating leases
Finance leases

  $

  $

  $

3,738  
32  
254  

13,427  
—  

  $

1,760  

  $

  $

2,878  
62  
389  

—  
281  

639  

2,346  
50  
486  

838  
323  

9.2 years  
1.0 years  

9.4 years  
1.7 years  

10.3 years  
2.5 years  

9.6 % 
9.7 % 

10.3 % 
9.7 % 

10.4 %
10.0 %

Asset Retirement Obligation

The Company’s ARO consists of a contractual requirement to remove the tenant improvements at our manufacturing facility in Thousand Oaks, California and restore
the facility to a condition specified in the lease agreement. The Company records an estimate of the fair value of its ARO in long-term liabilities in the period incurred. The fair
value of the ARO is also capitalized in property and equipment, net and depreciated over the lease term. The fair value of our ARO was estimated by discounting projected cash
flows over the estimated life of the related assets using our credit adjusted risk-free rate.

The following table presents the activity for our ARO liabilities:

Balance as of December 31, 2020
Accretion expense
Balance as of December 31, 2021

$

$

107

ARO Liability

(In thousands)

866  
87  

953

 
 
 
 
 
   
   
 
 
 
   
   
 
 
 
   
 
 
 
     
 
     
 
   
 
 
 
 
 
 
     
 
     
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
 
 
 
 
 
 
   
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
9.

Commitments and Contingencies

License and Collaboration Agreements

Potential payments related to our license and collaboration agreements, including milestone and royalty payments, are detailed in Note 6.

Other Research and Development Agreements

We may enter into contracts in the normal course of business with clinical research organizations for clinical trials, with contract manufacturing organizations for clinical

supplies, and with other vendors for preclinical studies, supplies and other services for our operating purposes. These contracts generally provide for termination on notice. As
of December 31, 2021 and 2020, there were no amounts accrued related to termination charges for minimum purchase volumes not being met.

Indemnification Agreements

In the normal course of business, we enter into contracts and agreements that contain a variety of representations and warranties and provide for indemnification for

certain liabilities. The exposure under these agreements is unknown because it involves claims that may be made against us in the future but have not yet been made. To date,
we have not paid any claims or been required to defend any action related to our indemnification obligations. However, we may record charges in the future as a result of these
indemnification obligations. We also have indemnification obligations to our directors and executive officers for specified events or occurrences, subject to some limits, while
they are serving at our request in such capacities. There have been no claims to date and we consider the fair value of these indemnification agreements to be minimal.
Accordingly, we did not record liabilities for these agreements as of December 31, 2021 and 2020.

Contingencies

From time to time, we may be involved in legal proceedings, as well as demands, claims and threatened litigation, which arise in the normal course of our business or

otherwise. The ultimate outcome of any litigation is uncertain and unfavorable outcomes could have a negative impact on our results of operations and financial condition.
Regardless of outcome, litigation can have an adverse impact on us because of the defense costs, diversion of management resources and other factors. We are not currently
involved in any material legal proceedings.

10.

Stockholders’ Equity

Our authorized capital stock consists of 520,000,000 shares, all with a par value of $0.0001 per share, of which 500,000,000 shares are designated as common stock and

20,000,000 shares are designated as preferred stock. There were no shares of preferred stock outstanding as of December 31, 2021 and 2020.

Equity Offerings

In July 2019, we issued and sold 6,871,727 shares of common stock at a public offering price of $15.28 per share and pre-funded warrants to purchase 2,945,026 shares

of common stock at an offering price of $15.2799 per warrant in an underwritten public offering pursuant to a shelf registration on Form S-3. The gross proceeds from this
offering were $150.0 million, resulting in aggregate net proceeds of $140.7 million, after deducting underwriting discounts and commissions and offering expenses payable by
us.

Each pre-funded warrant entitles the holder to purchase one share of common stock at an exercise price of $0.0001 per share and expires seven years from the date of

issuance. These warrants were recorded as a component of stockholders’ equity within additional paid-in capital. Per the terms of the warrant agreement, a holder of the
outstanding warrants is not entitled to exercise any portion of any pre-funded warrant if, upon exercise of the warrant, the holder’s ownership (together with its affiliates) of our
common stock or combined voting power of our securities beneficially owned by such holder (together with its affiliates) would exceed 9.99% after giving effect to the exercise
(“Maximum Ownership Percentage”). Upon at least 61 days’ prior notice to us by the holder, any holder may increase or decrease the Maximum Ownership Percentage to any
other percentage not to exceed 19.99%. As of December 31, 2021, 2,888,526 of the pre-funded warrants from the July 2019 offering were outstanding.

108

 
 
 
 
 
In the second quarter of 2020, we issued and sold 12,633,039 shares of common stock at a public offering price of $11.32 per share and pre-funded warrants to purchase
2,866,961 shares of common stock at a public offering price of $11.3199 per warrant in an underwritten public offering pursuant to a shelf registration on Form S-3. We granted
the underwriters an option to purchase up to 2,325,000 additional shares of our common stock at a public offering price of $11.32, less underwriting discounts and commissions.
The full option was exercised by the underwriters in June 2020. The gross proceeds from this public offering were $201.8 million, resulting in net proceeds of $189.3 million,
after deducting underwriting discounts and commissions and offering expenses payable by us. The terms of the pre-funded warrants issued and sold as part of this public
offering were similar to those above.

In December 2020, we issued and sold 5,102,041 shares of common stock at a public offering price of $24.50 per share and pre-funded warrants to purchase 2,040,816
shares of common stock at a public offering price of $24.4999 per warrant in an underwritten public offering pursuant to a shelf registration on Form S-3. The gross proceeds
from this public offering were $175.0 million, resulting in net proceeds of $164.3 million, after deducting underwriting discounts and commissions and estimated offering
expenses payable by us.

As of December 31, 2021, all of the pre-funded warrants issued and sold as part of the 2020 underwritten public offerings were outstanding.

ATM Facilities

In February 2019, we entered into a sales agreement (the “2019 ATM Facility”) with Cowen, which provided for the sale, in our sole discretion, of shares of our
common stock having an aggregate offering price of up to $100.0 million through Cowen, as our sales agent. We paid a commission of up to 3.0% of gross sales proceeds of the
common stock sold under the 2019 ATM Facility.

In February 2020, we entered into a sales agreement (the “2020 ATM Facility”) with Cowen, which provides for the sale, in our sole discretion, of shares of our

common stock having an aggregate offering price of up to $100.0 million through Cowen, as our sales agent. The 2020 ATM Facility is separate from and did not replace the
2019 ATM Facility in any way. We paid a commission of up to 3.0% of gross sales proceeds of any common stock sold under the 2020 ATM Facility.

In November 2021, we entered into a sales agreement (the “2021 ATM Facility”) with Cowen, which provides for the sale, in our sole discretion, of shares of our

common stock having an aggregate offering price of up to $100.0 million through Cowen, as our sales agent. The 2021 ATM Facility is separate from and does not replace the
2020 ATM Facility in any way. We pay a commission of up to 3.0% of gross sales proceeds of any common stock sold under the 2021 ATM Facility.

During the fiscal year ended December 31, 2020, we sold an aggregate of 4,785,514 shares of common stock under the ATM facilities, at an average price of $14.60 per

share, for gross proceeds of $69.9 million and net proceeds of $68.0 million, after deducting commissions and other offering expenses payable by us.

During the fiscal year ended December 31, 2021, we sold an aggregate of 6,240,601 shares of common stock under the ATM facilities, at an average price of $16.23 per

share, for gross proceeds of $101.3 million and net proceeds of $98.9 million, after deducting commissions and other offering expenses payable by us.

The issuance and sale of these shares by us pursuant to the ATM facilities are deemed “at the market” offerings as defined in Rule 415 under the Securities Act of 1933,

as amended (the “Securities Act”), and are registered under the Securities Act.

As of December 31, 2021, we had fully utilized the 2019 ATM Facility, and the 2020 ATM Facility and we had $78.3 million of common stock remaining and available

to be sold under the 2021 ATM Facility.

From January 1, 2022 through February 15, 2022, we sold an additional 1,319,878 shares of common stock under the 2021 ATM Facility, at an average price of $15.88

per share, for gross proceeds of $21.0 million and net proceeds of $20.5 million, after deducting commissions and other offering expenses payable by us. As of February 15,
2022, we had $57.4 million of common stock remaining and available to be sold under the 2021 ATM Facility, subject to certain conditions as specified in the agreement.

109

 
Equity Incentive Plans

In March 2014, we adopted the 2014 Equity Incentive Plan (“2014 EIP”), which was amended and restated on October 15, 2014 upon the pricing of our initial public

offering (“IPO”).

The 2014 EIP provides for annual increases in the number of shares available for issuance thereunder on the first business day of each fiscal year, beginning with 2015

and ending in 2024, equal to five percent of the number of shares of the Company’s common stock outstanding as of such date or a lesser number of shares as determined by
our board of directors.

Under the terms of the 2014 EIP, we may grant stock options, RSAs and RSUs to employees, directors, consultants and other service providers. RSUs generally vest
over four years. In 2020, we granted performance-based awards to certain of our employees that provide for the issuance of common stock if specified Company performance
criteria related to our clinical programs are achieved. The number of performance-based awards that ultimately vests depends upon if, when and which performance criteria are
achieved, as well as the employee’s continuous service, as defined in the 2014 EIP, through the date of vesting. The fair value of RSUs, including those with performance
conditions, is determined as the closing stock price on the date of grant.

Stock options are granted with exercise prices at no less than 100% of the estimated fair value of the shares on the date of grant as determined by the board of directors,
provided, however, that the exercise price of an option granted to a 10% shareholder cannot be less than 110% of the estimated fair value of the shares on the date of grant. The
estimated fair value is generally equal to the closing market price of the Company’s common stock on the measurement date. Options granted generally vest over four years and
expire in seven to ten years. As of December 31, 2021, a total of 16,086,987 shares of common stock were reserved for issuance under the 2014 EIP, of which 4,018,597 shares
were available for future grant and 12,068,390 shares were subject to outstanding options and RSUs, including performance-based awards.

In February 2018, we adopted the 2018 Inducement Plan (“Inducement Plan”), under which we may grant options, stock appreciation rights, RSAs and RSUs to new

employees. In September 2020, we amended the Inducement Plan to reserve an additional 1,500,000 shares of the Company’s common stock for issuance under the Inducement
Plan, and in September 2021 we made a further amendment to reserve an additional 1,500,000 shares of the Company’s common stock for issuance under the Inducement Plan.
As of December 31, 2021, 4,022,184 shares of common stock were reserved for issuance under the Inducement Plan, of which 1,278,379 shares were available for future grant
and 2,743,805 shares were subject to outstanding options and RSUs.

Restricted Stock Units

The weighted average grant date fair value of RSUs granted during the years ended December 31, 2021, 2020 and 2019 was $16.42, $12.19 and $27.04, respectively.
The estimated fair value of RSUs that vested in the years ended December 31, 2021, 2020 and 2019 was $27.1 million, $23.6 million and $13.8 million, respectively. As of
December 31, 2021, there was $75.7 million of unrecognized stock-based compensation expense related to RSUs that is expected to be recognized over a weighted average
period of 2.8 years. This excludes unrecognized stock-based compensation expense for performance-based RSUs that were deemed not probable of vesting in accordance with
U.S. GAAP. The aggregate intrinsic value of the RSUs outstanding as of December 31, 2021 was $88.1 million.

The following is a summary of RSU activity under our 2014 EIP and Inducement Plan:

Balance as of December 31, 2020

Granted
Forfeited
Vested

Balance as of December 31, 2021

110

RSUs

Shares

3,829,620     $
4,624,257     $
(1,307,626 )   $
(1,553,893 )   $
5,592,358     $

Weighted
Average
Grant Date
Fair Value

15.91  
16.42  
14.64  
17.41  
16.22

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Under our RSU settlement procedures, for some of the RSUs granted to our employees, we withhold shares at settlement to cover the estimated payroll withholding tax
obligations. During 2021, we settled 1,553,893 shares underlying RSUs, of which 154,341 shares underlying RSUs were net settled by withholding 61,385 shares. The value of
the shares underlying RSUs withheld was $1.2 million, based on the closing price of our common stock on the settlement date. During 2020, we settled 1,218,945 shares
underlying RSUs, of which 276,822 shares underlying RSUs were net settled by withholding 106,459 shares. The value of the shares underlying RSUs withheld was $1.5
million, based on the closing price of our common stock on the settlement date. The value of RSUs withheld in each period was remitted to the appropriate taxing authorities
and has been reflected as a financing activity in our consolidated statements of cash flows.

Stock Options

The following is a summary of stock option activity under our 2014 EIP and Inducement Plan. The table below also includes the activity relating to options for 275,000

shares of our common stock which were issued in 2017 outside of these plans:

Balance as of December 31, 2020

Granted
Exercised
Forfeited or expired

Balance as of December 31, 2021
Vested and expected to vest as of
   December 31, 2021
Exercisable as of December 31, 2021

Weighted Average
Exercise Price

Weighted Average
Remaining
Contractual
Term (Years)

Aggregate
Intrinsic Value
(in thousands)

6.4     $

26,834  

6.4     $

12,810  

6.4     $
4.8     $

12,810  
5,496

22.89    
15.97    
13.97    
25.92    
20.81    

20.81    
24.36    

Shares
7,851,886     $
2,643,378    
(246,867 )  
(1,028,560 )  
9,219,837     $

9,219,837     $
5,073,289     $

Aggregate intrinsic value represents the difference between the closing stock price of our common stock on December 31, 2021 and the exercise price of outstanding,

in-the-money options. As of December 31, 2021, there was $41.9 million of unrecognized stock-based compensation expense related to stock options that is expected to be
recognized over a weighted average period of 2.5 years.

Options for 246,867, 268,938 and 347,716 shares of our common stock were exercised during the years ended December 31, 2021, 2020 and 2019, with an intrinsic
value of $0.8 million, $1.0 million and $3.8 million, respectively. As we believe it is more likely than not that no stock option related tax benefits will be realized, we do not
record any net tax benefits related to exercised options.

The fair value of each option issued was estimated at the date of grant using the Black-Scholes valuation model. The following table summarizes the weighted-average

assumptions used as inputs to the Black-Scholes model and resulting weighted-average grant date fair values of stock options granted during the periods indicated:

Assumptions:
Expected term (years)
Expected volatility
Risk-free interest rate
Expected dividend yield
Fair Value:
Weighted-average estimated grant date fair value per share
Options granted
Total estimated grant date fair value

2021

Year ended December 31,
2020

2019

6.0  
75.9 % 
0.9 % 
0.0 % 

6.0  
76.8 % 
0.8 % 
0.0 % 

5.9  
76.1 %
2.1 %
0.0 %

  $

  $

10.52  
2,643,378  
27,808,000  

  $

  $

7.96  
2,641,125  
21,023,000  

  $

  $

18.06  
2,535,425  
45,790,000

The estimated fair value of stock options that vested in the years ended December 31, 2021, 2020 and 2019 was $26.6 million, $29.4 million and $31.6 million,

respectively.

111

 
 
 
 
 
 
   
   
   
 
 
 
 
 
 
 
 
     
 
   
 
 
 
 
     
 
   
 
 
 
 
     
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
 
 
   
   
 
Employee Stock Purchase Plan

In May 2014, we adopted the 2014 Employee Stock Purchase Plan (“2014 ESPP”), which became effective on October 15, 2014 upon the pricing of our IPO. The 2014
ESPP permits eligible employees to purchase common stock at a discount through payroll deductions during defined offering periods. Eligible employees can purchase shares
of the Company’s common stock at 85% of the lower of the fair market value of the common stock at (i) the beginning of a 12-month offering period, or (ii) at the end of one of
the two related 6-month purchase periods. No participant in the 2014 ESPP may purchase shares of common stock valued at more than $25,000 per calendar year. The first
offering under the 2014 ESPP commenced on June 1, 2016, and subsequent offerings commence on each anniversary of this date. The Company recorded $1.7 million, $1.8
million and $1.3 million of expense related to the 2014 ESPP in the years ended December 31, 2021, 2020 and 2019, respectively. A total of 319,190, 282,514 and 139,466
shares were purchased under the ESPP during the years ended December 31, 2021, 2020 and 2019, respectively.

As of December 31, 2021, there was $0.6 million of unrecognized stock-based compensation expense related to the ESPP that is expected to be recognized by the end of

second quarter of 2022.

The 2014 ESPP provides for annual increases in the number of shares available for issuance thereunder on the first business day of each fiscal year, beginning with 2015

and ending in 2024, equal to the lower of (i) one percent of the number of shares of our common stock outstanding as of such date, (ii) 230,769 shares of our common stock, or
(iii) a lesser number of shares as determined by our board of directors. As of December 31, 2021, there were 1,817,511 shares authorized under the 2014 ESPP.

Reserved Shares

The following shares of common stock were reserved for future issuance under our equity incentive plans as of December 31, 2021:

2014 Equity Incentive Plan
2018 Inducement Plan
2014 Employee Stock Purchase Plan
Total reserved shares of common stock

Total Shares
Reserved

16,086,987  
4,022,184  
862,382  
20,971,553

Stock-based Compensation Expense

Total stock-based compensation expense related to all stock awards was as follows:

Research and development
General and administrative
Total stock-based compensation expense

2021

Year Ended December 31,
2020
(in thousands)

32,063     $
21,802    
53,865     $

31,527     $
19,824    
51,351  

  $

  $

  $

2019

26,773  
24,923  
51,696

11.

Income Taxes

Losses before provision for income taxes were as follows in each period presented:

United States
Foreign
Total loss before provision for income taxes

2021

Year Ended December 31,
2020

(in thousands)

2019

(340,301 )
206  
(340,095 )

  $

  $

(306,758 )
153  
(306,605 )

  $

  $

(291,049 )
85  
(290,964 )

  $

  $

112

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
The components of provision for (benefit from) income taxes were as follows in each period presented:

Current provision for (benefit from) income taxes:

State
Foreign

2021

Year Ended December 31,
2020

(in thousands)

2019

4  
42  

2  
13  

Total current provision for (benefit from) income
   taxes

  $

46  

  $

15  

  $

A reconciliation of statutory tax rates to effective tax rates were as follows in each of the periods presented:

Federal income taxes at statutory rate
Impact of stock compensation
Non-deductible executive compensation
Other
Change in valuation allowance
Effective tax rate

2021

Year Ended December 31,
2020

2019

21.0 %    
(2.0 %)    
(0.2 %)    
(0.1 %)    
(18.7 %)    
0.0 %    

21.0 %    
(2.4 %)    
(0.1 %)    
0.3 %    
(18.8 %)    
0.0 %    

—  
12  

12

21.0 %
0.1 %
(0.7 %)
(0.2 %)
(20.2 %)
0.0 %

Deferred tax assets and liabilities reflect the net tax effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting
purposes and the amounts used for income tax purposes. Significant components of our deferred tax assets and liabilities were as follows for each of the dates presented:

Deferred tax assets:
Net operating losses
Stock-based compensation
Capitalized expenses
License fees
Operating lease liabilities
Legal fees
Tax credits
Deferred Revenue
Other
Total deferred tax assets
Valuation allowance
Total deferred tax assets

Deferred tax liabilities:
Operating lease assets
Other
Total deferred tax liabilities

  $

As of December 31,

2021

2020

(in thousands)

  $

308,997  
24,181  
10,499  
8,716  
7,972  
2,366  
1,580  
12,133  
7,048  
383,492  
(376,071 )    
7,421  

(7,421 )    
—  
(7,421 )    

237,010  
20,672  
12,590  
8,159  
4,251  
2,136  
1,580  
—  
5,360  
291,758  
(287,349 )
4,409  

(3,541 )
(868 )
(4,409 )

Net deferred tax assets (liabilities)

  $

—  

  $

—

113

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
 
 
   
   
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
 
   
   
   
   
 
   
   
   
 
   
   
   
   
 
   
   
   
   
 
We recognize deferred income taxes for temporary differences between the basis of assets and liabilities for financial statement and income tax purposes, as well as for

tax attribute carryforwards. We regularly evaluate the positive and negative evidence in determining the realizability of our deferred tax assets. Based upon the weight of
available evidence, which includes our historical operating performance and reported cumulative net losses since inception, we maintained a full valuation allowance on the net
deferred tax assets as of December 31, 2021 and 2020. We intend to maintain a full valuation allowance on our deferred tax assets until sufficient positive evidence exists to
support reversal of the valuation allowance. The valuation allowance increased by $88.7 million for the year ended December 31, 2021 primarily due to federal and state NOLs
and other U.S. deferred tax assets, which includes accelerated Bayer revenue recognition for tax purposes during 2021.

In response to the COVID-19 pandemic, the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) was signed into law on March 27, 2020,
providing companies with various tax relief provisions and other stimulus measures. Such measures include, but are not limited to, temporary changes regarding the prior and
future utilization of net operating losses, technical corrections to prior tax legislation for tax depreciation of certain qualified improvement property, acceleration of AMT credit
refunds, and changes to business interest limitations. The Consolidated Appropriations Act was also signed into law on December 27, 2020 to provide further relief measures
and renew various expiring tax provisions. Additionally, the IRS issued final regulations and proposed regulations on calculating the limitation on business interest expense, the
allowance for the first-year depreciation deduction under IRC Section 168(k), as amended by the Tax Cuts and Jobs Act (the “Tax Act”), for qualified property acquired and
placed in service after September 27, 2017, and meals and entertainment deductions. Based on our evaluation, these regulations did not have a material impact on the income
tax provision for the years ended December 31, 2021, 2020 and 2019.

Under the Tax Act, federal net operating losses generated in tax years beginning on or after January 1, 2018 and in future years may be carried forward indefinitely, but
the utilization of such federal net operating losses is limited to 80% of current year taxable income. The CARES Act temporarily suspends this 80% taxable income limitation,
allowing a net operating loss carryforward to fully offset taxable income in tax years beginning before January 1, 2021. It is uncertain if, and to what extent, various states will
conform to the Tax Act or the CARES Act. The Tax Act nor the CARES Act had a material impact to our financial statements.

As of December 31, 2021, for federal income tax purposes, we had net operating loss carryforwards of approximately $1,064.4 million, of which $65.2 million begin to

expire in 2032 and $999.2 do not expire, research & development tax credits of approximately $18.0 million which begin to expire in 2032, and orphan drug tax credits of
approximately $94.5 million which begin to expire in 2035. For California income tax purposes, we had net operating loss carryforwards of approximately $1,045.5 million
which begin to expire in 2032, and research & development tax credits of approximately $30.4 million which do not expire, and Competes tax credit of $2.0 million which
begins to expire in 2024. For other states income tax purposes, we had net operating loss carryforwards of approximately $226.6 million which begins to expire in 2030.

Under Section 382 of the Internal Revenue Code of 1986, as amended, our ability to utilize net operating loss carryforwards or other tax attributes in any taxable year

may be limited if we have experienced an “ownership change.” Generally, a Section 382 “ownership change” occurs if one or more stockholders or groups of stockholders who
owns at least 5% of a corporation’s stock increases its ownership by more than 50 percentage points over its lowest ownership percentage within a specified testing period.
Similar rules may apply under state tax laws.

We have performed a Section 382 analysis of transactions in our stock through December 31, 2021. We have experienced ownership changes since inception and our
utilization of net operating loss carryforwards will be subject to annual limitations. However, it is not expected that the annual limitations will result in the expiration of tax
attribute carryforwards prior to utilization.

114

 
 
 
The changes in the balance of gross unrecognized tax benefits, which excludes interest and penalties, for the years ended December 31, 2019, 2020 and 2021 are as

follows:

Balance as of January 1, 2019
Gross increases for tax positions related to current year
Gross increases for tax positions related to prior year
Gross decreases for tax positions related to prior year
Balance as of December 31, 2019
Gross increases for tax positions related to current year
Gross increases for tax positions related to prior year
Gross decreases for tax positions related to prior year
Balance as of December 31, 2020
Gross increases for tax positions related to current year
Gross increases for tax positions related to prior year
Gross decreases for tax positions related to prior year
Balance as of December 31, 2021

(In thousands)

41,074  
22,800  
22,126  
—  
86,000  
24,648  
—  
(47 )
110,601  
28,171  
5,295  
—  
144,067

$

$

The Company currently has a full valuation allowance against its U.S. net deferred tax assets, which would impact the timing of the effective tax rate benefit should any
uncertain tax position be favorably settled in the future. For 2021, 2020, and 2019 total unrecognize benefits in the amount of $144.1 million, $110.6 million, and $86.0 million,
respectively, no amount, if recognized, would affect the Company’s effective tax rate.

The Company’s policy is to account for interest and penalties related to uncertain tax positions as a component of the income tax provision. The Company has not

accrued interest and penalties as of December 31, 2021 due to available tax losses.

Our significant jurisdictions are the U.S. federal jurisdiction and the California state jurisdiction. All of our tax years remain open to examination by the U.S. federal and

California tax authorities. We also file in other state, local and foreign jurisdictions in which we operate, and such tax years remain open to examination.

The 2017 Tax Act imposed a mandatory transition tax on accumulated foreign earnings and generally eliminated U.S. taxes on foreign subsidiary distribution. As of

December 31, 2021, the Company is not permanently reinvested with respect to its foreign earnings and has not recorded deferred income taxes and withholding taxes as these
taxes are immaterial to the financial statements.

12. Subsequent Events

On January 26, 2022, the Company announced it has entered into an asset purchase agreement with FUJIFILM Diosynth Biotechnologies California, Inc. and, for
certain limited purposes, FUJIFILM Holdings America Corporation, to sell all of the Company’s right, title and interest in and to certain assets related to the Atara T-Cell
Operations and Manufacturing facility located at 2430 Conejo Spectrum Street, Thousand Oaks, California for $100 million in cash, plus or minus certain closing adjustments
pursuant to the asset purchase agreement. The closing of the proposed transaction is expected to occur in the quarter ending June 30, 2022, subject to certain closing conditions,
including clearance of the transaction under the Hart-Scott-Rodino Antitrust Improvements Act of 1976.

115

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

None.

Item 9A. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Under the supervision of our Chief Executive Officer and Chief Financial Officer, we evaluated the effectiveness of our disclosure controls and procedures (as defined

in Rules 13a-15(e) and 15d-15(e) of the Exchange Act) as of December 31, 2021. Based on that evaluation, our Chief Executive Officer and Chief Financial Officer have
concluded that our disclosure controls and procedures were effective as of December 31, 2021 to ensure that information required to be disclosed by us in the reports we file or
submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and that such information is
accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely discussion regarding
required disclosures. In designing and evaluating our disclosure controls and procedures, management recognizes that any disclosure controls and procedures, no matter how
well designed and operated, can provide only reasonable assurance of achieving the desired control objectives. In addition, the design of disclosure controls and procedures must
reflect the fact that there are resource constraints and that management is required to apply its judgment in evaluating the benefits of possible controls and procedures relative to
their costs.

Management’s Report on Internal Control over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Exchange Act Rules 13a-
15(f) and 15d-15(f). Our management conducted an evaluation of the effectiveness of our internal control over financial reporting as of December 31, 2021 based on the criteria
established in Internal Control - Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission.

Based on the results of its evaluation, management concluded that our internal control over financial reporting was effective as of December 31, 2021. The effectiveness

of our internal control over financial reporting as of December 31, 2021 has been audited by Deloitte & Touche LLP, an independent registered public accounting firm, as
stated in its report which is included in this Item 9A of this Annual Report on Form 10-K.

Inherent Limitations on Controls and Procedures

Our management, including the Chief Executive Officer and Chief Financial Officer, does not expect that our disclosure controls and procedures and our internal
controls will prevent all error and all fraud. A control system, no matter how well designed and operated, can only provide reasonable assurances that the objectives of the
control system are met. The design of a control system reflects resource constraints; the benefits of controls must be considered relative to their costs. Because there are inherent
limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within the Company have been or
will be detected. As these inherent limitations are known features of the financial reporting process, it is possible to design into the process safeguards to reduce, though not
eliminate, these risks. These inherent limitations include the realities that judgments in decision-making can be faulty and that breakdowns occur because of simple error or
mistake. Controls can be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override of the control. The design of any
system of controls is based in part upon certain assumptions about the likelihood of future events. While our disclosure controls and procedures are designed to provide
reasonable assurance of achieving their objectives, there can be no assurance that any design will succeed in achieving its stated goals under all future conditions. Over time,
controls may become inadequate because of changes in conditions or deterioration in the degree of compliance with the policies or procedures. Because of the inherent
limitations in a cost-effective control system, misstatements due to error or fraud may occur and not be detected.

We intend to review and evaluate the design and effectiveness of our disclosure controls and procedures on an ongoing basis and to improve our controls and
procedures over time and to correct any deficiencies that we may discover in the future. While our Chief Executive Officer and Chief Financial Officer have concluded that, as
of December 31, 2021, the design of our disclosure controls and procedures, as defined in Rule 13a-15(e) under the Exchange Act, was effective, future events affecting our
business may cause us to significantly modify our disclosure controls and procedures.

Changes in Internal Control over Financial Reporting

There were no changes in our internal control over financial reporting during the three months ended December 31, which were identified in connection with our
evaluation required by Rules 13a-15(d) and 15d-15(d) of the Exchange Act, that have materially affected, or are reasonably likely to materially affect, our internal control over
financial reporting. We have not experienced any material impact to our internal controls over financial reporting despite the fact that many of our employees are working
remotely due to the COVID-19 pandemic. We are continually monitoring and assessing the COVID-19 situation to minimize the impact to the design and operating
effectiveness of our internal controls.

Report of Independent Registered Public Accounting Firm

This Annual Report on Form 10-K includes an attestation report from our independent registered public accounting firm.

116

 
Report of Independent Registered Public Accounting Firm

To the stockholders and the Board of Directors of Atara Biotherapeutics, Inc.

Opinion on Internal Control over Financial Reporting

We have audited the internal control over financial reporting of Atara Biotherapeutics, Inc. and subsidiaries (the “Company”) as of December 31, 2021, based on criteria
established in Internal Control — Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). In our opinion,
the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2021, based on criteria established in Internal Control —
Integrated Framework (2013) issued by COSO.

We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated balance sheet and
related consolidated statements of operations and comprehensive loss, stockholders’ equity, and cash flows as of and for the year ended December 31, 2021, of the Company
and our report dated February 28, 2022, expressed an unqualified opinion on those financial statements.

Basis for Opinion

The Company’s management is responsible for maintaining effective internal control over financial reporting and for its assessment of the effectiveness of internal control over
financial reporting, included in the accompanying “Management’s Report on Internal Control over Financial Reporting”. Our responsibility is to express an opinion on the
Company’s internal control over financial reporting based on our audit. We are a public accounting firm registered with the PCAOB and are required to be independent with
respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the
PCAOB.

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about
whether effective internal control over financial reporting was maintained in all material respects. Our audit included obtaining an understanding of internal control over
financial reporting, assessing the risk that a material weakness exists, testing and evaluating the design and operating effectiveness of internal control based on the assessed risk,
and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion.

Definition and Limitations of Internal Control over Financial Reporting

A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of
financial statements for external purposes in accordance with generally accepted accounting principles. A company’s internal control over financial reporting includes those
policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the
company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted
accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company;
and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s assets that could have a material
effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to
future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures
may deteriorate.

/s/ DELOITTE & TOUCHE LLP

San Francisco, California
February 28, 2022

117

 
Item 9B. Other Information

None.

Item 9C. Disclosure Regarding Foreign Jurisdictions That Prevent Inspections

Not Applicable.

118

 
PART III

Certain information required by Part III is omitted from this Annual Report on Form 10-K since we intend to file our definitive proxy statement for our 2022 annual

meeting of stockholders (the Definitive Proxy Statement), pursuant to Regulation 14A of the Securities Exchange Act of 1934, as amended, not later than 120 days after
December 31, 2021, and certain information to be included in the Definitive Proxy Statement is incorporated herein by reference.

Item 10. Directors, Executive Officers and Corporate Governance

Information required by this Item is hereby incorporated by reference to our Definitive Proxy Statement.

Item 11. Executive Compensation

Information required by this Item is hereby incorporated by reference to our Definitive Proxy Statement.

Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

Information required by this Item is hereby incorporated by reference to our Definitive Proxy Statement.

Item 13. Certain Relationships and Related Transactions, and Director Independence

Information required by this Item is hereby incorporated by reference to our Definitive Proxy Statement.

Item 14. Principal Accountant Fees and Services

Information required by this Item is hereby incorporated by reference to our Definitive Proxy Statement.

119

 
PART IV

Item 15. Exhibits and Financial Statement Schedules

(a)(1) Financial Statements.

The response to this portion of Item 15 is set forth under Item 8 above.

(a)(2) Financial Statement Schedules.

All schedules have been omitted because they are not required or because the required information is given in the financial statements or notes thereto set forth under

Item 8 above.

(a)(3) Exhibits.

120

 
Exhibit
Number

  3.1

  3.2

  4.1

  4.2

  4.3

  4.4

  4.5

10.1*

10.2*

10.3*

10.4*

10.5*

10.6*

10.7*

10.8*

10.9*

10.10*

10.11*

10.12*

10.13†

10.14†

10.15†

10.16†

EXHIBIT INDEX

 Amended and Restated Certificate of Incorporation of Atara Biotherapeutics, Inc.

Exhibit Description

 Amended and Restated Bylaws of Atara Biotherapeutics, Inc.

 Form of Common Stock Certificate

 Form of 2019 Pre-Funded Warrant

 Form of May 2020 Pre-Funded Warrant

 Form of December 2020 Pre-Funded Warrant

 Description of Securities

 Amended and Restated 2014 Equity Incentive Plan

Forms of Option Agreement and Option Grant Notice under the 2014 Equity Incentive
Plan

Form of Restricted Stock Unit Agreement and Restricted Stock Unit Grant Notice under
the 2014 Equity Incentive Plan

 2014 Employee Stock Purchase Plan

 Second Amended and Restated 2018 Inducement Plan

Form of Restricted Stock Unit Agreement and Restricted Stock Unit Grant Notice under
the Inducement Plan

Filed
Herewith

Incorporated by Reference

    Exhibit

3.2

3.4

4.1

4.1

4.1

4.1

4.4

10.2

10.2

Filing Date
06/20/2014

06/20/2014

07/10/2014

07/22/2019

05/28/2020

12/09/2020

02/27/2020

08/08/2016

06/20/2014

10.1

11/07/2019

10.8

4.3

10.2

07/10/2014

09/29/2021

11/07/2019

Form
S-1

S-1

S-1/A

8-K

8-K

8-K

10-K

10-Q

S-1

10-Q

S-1/A

S-8

10-Q

Form of Stock Option Agreement and Stock Option Grant Notice under the Inducement
Plan

10-Q

10.3

05/08/2018

 Forms of Inducement Grant Notice and Inducement Grant Agreement

Form of Indemnification Agreement made by and between Atara Biotherapeutics, Inc. and
each of its directors and executive officers

Form of Employment Agreement by and between Atara Biotherapeutics, Inc. and its
executive officers.

 Form of Executive Employment Agreement

Executive Employment Agreement, dated May 23, 2019, by and between Pascal Touchon
and Atara Biotherapeutics, Inc.

10-Q

S-1

10-Q

10-Q

8-K

10.3

10.9

08/07/2017

06/20/2014

10.4

08/01/2018

10.2

10.1

08/08/2019

05/28/2019

Exclusive License Agreement, by and between Atara Biotherapeutics, Inc. and Memorial
Sloan Kettering Cancer Center, dated as of June 12, 2015

S-1

10.30

06/29/2015

Amendment No. 1 to the Exclusive License Agreement, by and between Atara
Biotherapeutics, Inc. and Memorial Sloan Kettering Cancer Center, dated as of August 30,
2018

Amended and Restated Exclusive License Agreement, by and between Atara
Biotherapeutics, Inc. and the Council of the Queensland Institute of Medical Research,
dated September 23, 2016, as amended

Amended and Restated Research and Development Collaboration Agreement, by and
between Atara Biotherapeutics, Inc. and the Council of the Queensland Institute of
Medical Research, dated September 23, 2016, as amended

10-K

10.14

02/26/2019

10-Q

10.1

08/01/2018

10-Q

10.2

08/01/2018

121

 
 
 
   
 
 
 
 
 
 
 
  
 
  
 
   
 
 
   
 
 
 
   
 
  
 
  
 
   
 
 
   
 
 
 
   
 
  
 
  
 
   
 
 
   
 
 
 
   
 
  
 
  
 
   
 
 
   
 
 
 
   
 
  
 
  
 
   
 
 
   
 
 
 
   
 
  
 
  
 
   
 
 
   
 
 
 
   
 
  
 
 
 
 
   
 
 
   
 
 
 
   
 
  
 
  
 
   
 
 
   
 
 
 
   
 
 
  
 
 
 
 
   
 
 
   
 
 
 
   
 
 
  
 
 
 
 
   
 
 
   
 
 
 
   
 
  
 
  
 
   
 
 
   
 
 
 
   
 
  
 
  
 
   
 
 
   
 
 
 
   
 
 
  
 
 
 
 
   
 
 
   
 
 
 
   
 
 
  
 
 
 
 
   
 
 
   
 
 
 
   
 
  
 
  
 
   
 
 
   
 
 
 
   
 
 
  
 
 
 
 
   
 
 
   
 
 
 
   
 
 
  
 
 
 
 
   
 
 
   
 
 
 
   
 
  
 
  
 
   
 
 
   
 
 
 
   
 
 
  
 
 
 
 
   
 
 
   
 
 
 
   
 
 
  
 
 
 
 
   
 
 
   
 
 
 
   
 
 
  
 
 
 
 
   
 
 
   
 
 
 
   
 
 
  
 
 
 
 
   
 
 
   
 
 
 
   
 
 
  
 
 
 
Exhibit
Number

10.17+

10.18+

10.19+

10.20+

10.21†

10.22+

10.23+

10.24+

10.25+

10.26+

10.27+

10.28

10.29

10.30

10.31+

10.32

10.33+

10.34+

Exhibit Description

Second Amended and Restated Research and Development Collaboration Agreement, by
and between Atara Biotherapeutics, Inc. and the Counsel of the Queensland Institute of
Medical Research, dated August 28, 2019

Second Amended and Restated Exclusive License Agreement, by and between Atara
Biotherapeutics, Inc. and the Counsel of the Queensland Institute of Medical Research,
dated August 28, 2019

Third Amended and Restated Exclusive License Agreement, by and between Atara
Biotherapeutics, Inc. and the Counsel of the Queensland Institute of Medical Research,
dated August 26, 2020

Third Amended and Restated Exclusive License Agreement, by and between Atara
Biotherapeutics, Inc. and the Counsel of the Queensland Institute of Medical Research,
dated August 26, 2020

Development and Manufacturing Services Agreement, by and between Atara
Biotherapeutics, Inc. and Cognate BioServices, Inc., dated August 10, 2015, as amended

Amended and Restated Amendment No. 2 to the Development and Manufacturing Services
Agreement, by and between Atara Biotherapeutics, Inc. and Cognate BioServices, Inc.,
dated November 4, 2018

Amendment No. 3 to the Development and Manufacturing Services Agreement, by and
between Atara Biotherapeutics, Inc. and Cognate BioServices, Inc., dated June 28, 2019

Amendment No. 4 to the Development and Manufacturing Services Agreement, by and
between Atara Biotherapeutics, Inc. and Cognate BioServices, Inc., dated November 4,
2019

Amendment No. 5 to the Development and Manufacturing Services Agreement, by and
between Atara Biotherapeutics, Inc. and Cognate BioServices, Inc., dated November 27,
2019

Commercial Manufacturing Services Agreement, by and between Atara Biotherapeutics,
Inc. and Cognate BioServices, Inc., dated January 1, 2020

Amendment No. 1 to Commercial Manufacturing Services Agreement, between Atara
Biotherapeutics, Inc. and Cognate BioServices, Inc., dated September 1, 2021

Office Lease, by and between BXP 611 Gateway Center LP and Atara Biotherapeutics,
Inc., dated as of December 9, 2015

First Amendment to Lease, by and between BXP 611 Gateway Center LP and Atara
Biotherapeutics, Inc., dated October 21, 2020

Standard Industrial Lease by and between Thousand Oaks Industrial Portfolio, LLC and
Atara Biotherapeutics, Inc. dated February 6, 2017

Research, Development and License Agreement, by and between Atara Biotherapeutics,
Inc. and Bayer AG, dated December 4, 2020

Lease Agreement between LA Region No. 2, LLC and Atara Biotherapeutics, Inc. dated
March 17, 2021

First Amended and Restated Exclusive License Agreement by and between Atara
Biotherapeutics, Inc. and Memorial Sloan Kettering Cancer Center, dated March 22, 2021  

Deed of Amendment Number 1 to Third Amended and Restated License Agreement dated
April 21, 2021

122

Incorporated by Reference

    Exhibit

Filing Date

Filed
Herewith

10.3

11/07/2019

Form

10-Q

10-Q

10.4

11/07/2019

10-Q

10.1

11/09/2020

10-Q

10.2

11/09/2020

10-Q

10-Q

10-Q

10-K

10.3

08/01/2018

10.5

11/07/2019

10.6

11/07/2019

10.22

02/27/2020

10-K

10.23

02/27/2020

10-K

10-Q

10-K

10-Q

10-Q

10-Q

10-Q

10-Q

10-Q

10.24

02/27/2020

10.1

11/04/2021

10.29

03/04/2016

10.4

11/09/2020

10.1

05/04/2017

10.1

05/04/2021

10.2

05/04/2021

10.3

05/04/2021

10.1

08/09/2021

 
   
 
 
 
 
 
 
 
   
 
 
   
 
 
 
   
 
 
  
 
 
 
 
   
 
 
   
 
 
 
   
 
 
  
 
 
 
 
   
 
 
   
 
 
 
   
 
 
  
 
 
 
 
   
 
 
   
 
 
 
   
 
 
  
 
 
 
 
   
 
 
   
 
 
 
   
 
 
  
 
 
 
 
   
 
 
   
 
 
 
   
 
 
  
 
 
 
 
   
 
 
   
 
 
 
   
 
 
  
 
 
 
 
   
 
 
   
 
 
 
   
 
 
  
 
 
 
 
   
 
 
   
 
 
 
   
 
 
  
 
 
 
 
   
 
 
   
 
 
 
   
 
 
  
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
  
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
  
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
  
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
  
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
  
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
  
 
 
 
 
   
 
 
   
 
 
 
 
 
 
  
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
  
 
 
 
Exhibit Description

Incorporated by Reference

Form

    Exhibit

Filing Date

Filed
Herewith

Exhibit
Number

10.35+

10.36

10.37+

10.38+

Commercialization Agreement by and between Atara Biotherapeutics, Inc. and Pierre
Fabre Medicament, dated October 2, 2021

Second Amendment to Lease, by and between Atara Biotherapeutics, Inc. and 611
Gateway Center LP, LLC, dated December 9, 2021

Fourth Amended and Restated Research and Development Collaboration Agreement
between Atara Biotherapeutics, Inc. and the Counsel of the Queensland Institute of
Medical Research, dated December 17, 2021

Fourth Amended and Restated Exclusive License Agreement between Atara
Biotherapeutics, Inc. and the Counsel of the Queensland Institute of Medical Research,
dated December 17, 2021

10.39*

 Form of Atara Biotherapeutics, Inc. Executive Employment Agreement

21.1

23.1

24.1

31.1

31.2

32.1(1)

101.INS

 List of Subsidiaries

 Consent of Independent Registered Public Accounting Firm

 Power of Attorney (included on signature page)

 Certification of the Chief Executive Officer pursuant to Rules 13A-14A and 15D-14A of
the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of
the Sarbanes-Oxley Act of 2002

 Certification of the Chief Financial Officer pursuant to Rules 13A-14A and 15D-14A of
the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of
the Sarbanes-Oxley Act of 2002

 Certifications of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C
Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

 Inline XBRL Instance Document – the instance document does not appear in the
Interactive Data File because its XBRL tags are embedded within the Inline XBRL
document

101.SCH

 Inline XBRL Taxonomy Extension Schema Document

101.CAL

 Inline XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF

 Inline XBRL Taxonomy Extension Definition Linkbase Document

101.LAB

 Inline XBRL Taxonomy Extension Label Linkbase Document

101.PRE

 Inline XBRL Taxonomy Extension Presentation Linkbase Document

 Cover Page Interactive Data File (embedded within the Inline XBRL document)

Confidential treatment has been granted for a portion of this exhibit.

104

†

+

*

(1)

Item 16. Form 10-K Summary

None.

123

Portions of this exhibit have been omitted as being both (i) not material and (ii) would likely cause competitive harm if publicly disclosed.

Indicates management contract or compensatory plan or arrangement.

The certifications attached as Exhibit 32.1 accompany this Annual Report on Form 10-K pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002, and shall not be deemed “filed” by the Registrant for purposes of Section 18 of the Securities Exchange Act of 1934, as amended.

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

 
   
 
 
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
 
  
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
 
  
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
 
  
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
 
  
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
  
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
  
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
  
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
  
 
 
 
 
 
 
   
 
 
   
 
 
 
 
 
  
    
  
 
 
   
 
 
   
 
 
 
 
 
 
 
  
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
  
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
  
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
  
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
  
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
  
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
  
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
  
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
  
 
 
 
 
 
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its

behalf by the undersigned, thereunto duly authorized, in the City of South San Francisco, State of California, on the 28th day of February, 2022.

SIGNATURES

Atara Biotherapeutics, Inc.

  By:

 /s/ Pascal Touchon
  Pascal Touchon
  President and Chief Executive Officer

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Pascal Touchon and Utpal Koppikar, and

each of them, as his or her true and lawful attorneys-in-fact and agents, each with the full power of substitution, for him or her and in his or her name, place or stead, in any and
all capacities, to sign any and all amendments (including post-effective amendments) to this Annual Report on Form 10-K, and to file the same, with exhibits thereto and other
documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to
do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in
person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or their, his or her substitute or substitutes, may lawfully do or cause to be done by virtue
hereof.

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the

capacities and on the dates indicated.

Signature

/s/ Pascal Touchon
Pascal Touchon

/s/ Utpal Koppikar
Utpal Koppikar

/s/ Ronald Renaud
Ronald Renaud

/s/ Roy Baynes
Roy Baynes, M.D., Ph.D.

/s/ Eric L. Dobmeier
Eric L. Dobmeier

/s/ Matthew K. Fust
Matthew K. Fust

/s/ Carol G. Gallagher
Carol G. Gallagher, Pharm.D.

/s/ William K. Heiden
William K. Heiden

/s/ Ameet Mallik
Ameet Mallik

/s/ Maria Grazia Roncarolo
Maria Grazia Roncarolo, M.D.

/s/ Beth Seidenberg
Beth Seidenberg, M.D.

Title

Date

President, Chief Executive Officer and Director 

February 28, 2022

(principal executive officer)

Chief Financial Officer 

(principal financial and accounting officer)

February 28, 2022

Director, Chairman

February 28, 2022

Director

Director

Director

Director

Director

Director

Director

Director

124

February 28, 2022

February 28, 2022

February 28, 2022

February 28, 2022

February 28, 2022

February 28, 2022

February 28, 2022

February 28, 2022

 
 
 
 
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 [***] = Certain information contained in this document, marked by brackets, has been omitted because it is both not material and would be
competitively harmful if publicly disclosed.

 Execution Copy
Exhibit 10.35

Between:

Atara Biotherapeutics, Inc.

And:

Pierre Fabre Medicament

COMMERCIALIZATION AGREEMENT

Dated October 2, 2021

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
TABLE OF CONTENTS

Execution Copy

Page

Article 1 Definitions

Article 2 Licenses; Knowledge Transfer

2.1
2.2
2.3
2.4
2.5

Grant to Partner
Sublicenses.
No Other Rights or Implied Licenses
Restrictive Covenants.
Existing Agreement

Article 3 Right Regarding Option Countries

Article 4 Joint Steering Committee

4.1
4.2
4.3
4.4
4.5
4.6
4.7
4.8

Composition
Responsibilities
Subcommittees Establishment
Meetings
Minutes
Alliance Managers
Scope of Governance
Decision Making.

Article 5 Transition Plan

5.1

Transition Plan.

Article 6 Development Matters

6.1
6.2
6.3
6.4
6.5
6.6
6.7
6.8

Responsibilities – Primary Indication and Clinical Studies.
Responsibilities - Additional Indications and Clinical Studies.
General
Reports
Records
Ownership of Development Data and Partner Inventions
Right to Audit Development Activities
Right of Reference

Article 7 Regulatory Matters

7.1
7.2

Obtaining Regulatory Approval.
Transfer of Marketing Authorization for Europe and UK - Primary Indication

i

1

16

16
17
18
18
19

20

20

20
20
22
22
22
22
22
23

23

23

24

24
25
25
25
25
26
26
26

27

27
28

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
7.3
7.4
7.5
7.6

Pharmacovigilance
Global Safety Database.
Early Access Programs
Regulatory Audits

Article 8 Commercialization and Promotion Matters

8.1
8.2
8.3
8.4
8.5
8.6
8.7
8.8
8.9
 8.10
 8.11
 8.12
 8.13
 8.14
 8.15
 8.16

Responsibilities
Diligence
Commercialization Plan
Pricing
Promotional Materials
Ownership and Use of Product Trademarks and Product Trade Dress.
Reports
Compliance
Global Branding Strategy
Cell Selection
Notification
Order Handling. Order to Cash
Limitation on Developing and Commercializing the Product Outside the Field
Limitation on Activities Inside the Field and Territory
Partner Non-Compete
Limitation on Pursuit of Generic Product

Article 9 Manufacturing and Supply Matters

9.1
9.2
9.3
9.4
9.5

Manufacturing and Supply Agreement
Diligence
Quality Agreement
Return of Product
Atara Supply Obligation.

Article 10 Intellectual Property Matters

10.1
10.2
10.3
10.4
10.5

Ownership of Atara Intellectual Property
Prosecution
Enforcement in the Territory
Infringement of Third Party Patent Rights
Patent Marking

Article 11 Payments

11.1
11.2
11.3

Upfront Payment
Development Milestones
Commercial Milestones

ii

Execution Copy

28
29
29
29

30

30
30
30
30
30
31
32
32
32
32
33
33
33
33
33
33

33

33
34
34
34
34

35

35
35
35
36
37

37

37
37
37

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
11.4
11.5
11.6
11.7
11.8
11.9
  11.10
  11.11
  11.12

Royalties on Net Sales.
Third Party Licenses
Generic Competitor
Academic Hospital Manufacturer
Milestone Reports and Payments.
Royalty Reports and Payments.
Audits
Taxes.
Additional Studies.

Article 12 Representations and Warranties; Disclaimer

 12.1
 12.2
 12.3
 12.4
 12.5
 12.6
 12.7

No Representation of Success
Representations and Warranties of Atara
Representations and Warranties of Partner
Representations of Both Parties
Certain Rights and Obligations of Atara.
Certain Rights and Obligations of Partner.
No Other Warranties

Article 13 Indemnification; Insurance; Disclaimer

 13.1
 13.2
 13.3
 13.4
 13.5

Indemnification by Atara
Indemnification by Partner
Notice of Claim
Insurance
Limitation of Liability

Article 14 Confidentiality; Publications; Data Protection

 14.1
 14.2
 14.3
 14.4
 14.5
 14.6
 14.7
 14.8

Confidential Information
Agreement Confidentiality
Exceptions
Disclosures Required by Applicable Law
Injunctive Relief
Ownership of Confidential Information
Return or Destruction of Confidential Information
Data Protection

 14.9
   14.10

Publications.
Publicity

Article 15 Subcontracting

  15.1
  15.2
  15.3

Atara
Partner
Responsibility For Subcontractors

iii

Execution Copy

37
37
38
38
38
39
39
40
40

41

41
41
43
44
44
45
45

46

46
46
46
47
47

47

47
48
48
48
48
48
49
49

49
50

51

51
51
51

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Article 16 Term and Termination

  16.1
  16.2

  16.3
  16.4
  16.5
  16.6
  16.7
  16.8
  16.9

Term
Termination for Material Breach, Transfer or Assignment, Insolvency
Event.
Termination for Patent Challenge
Termination for Convenience by Partner
Termination by Mutual Agreement
Termination for Safety Reasons
Alternative to Termination for Material Breach
Consequences of Termination.
Termination Not Sole Remedy

Article 17 General Provisions

 17.1
 17.2
 17.3
 17.4
 17.5
 17.6
 17.7
 17.8
 17.9
  17.10
  17.11
  17.12
  17.13
  17.14
  17.15

Entire Agreement
Severability
Assignment
Counterparts
Third Party Beneficiaries
Force Majeure
Applicable Law
Waiver
Notices
Dispute Resolution.
Headings
Interpretation
Further Assurances
No Partnership or Joint Venture
Survival

iv

Execution Copy

51

51
51

52
52
52
52
53
53
55

55

55
55
55
56
56
56
56
56
57
57
58
58
58
58
58

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Execution Copy

COMMERCIALIZATION AGREEMENT

This  Commercialization Agreement  (this  “Agreement”)  is  made  as  of  October  2,  2021  (the  “Effective  Date”),  by  and  between
Atara Biotherapeutics, Inc., incorporated under the laws of Delaware and having its registered office at 611 Gateway Blvd., Suite 900, South
San  Francisco,  CA  94080  (“Atara”),  and  Pierre  Fabre  Medicament,  having  its  registered  office  at  45,  place Abel  Gance,  92100  Boulogne
Billancourt,  France  (“Partner”).    Atara  and  Partner  are  referred  to  in  this  Agreement  individually  as  a  “Party”  and  collectively  as  the
“Parties.”  

  WHEREAS, Atara is engaged in the development and manufacture of T-cell immunotherapies;

WHEREAS, Atara is conducting pivotal clinical studies with the Product (as defined below);

Recitals

WHEREAS,  Partner  has  expertise  in  commercializing  biological  and  pharmaceutical  products  for  the  treatment  of  oncologic

diseases in the Territory (as defined herein); and

WHEREAS, Atara  desires  to  enter  into  a  relationship  with  Partner  wherein  Partner  will  Commercialize  the  Product  in  the  Field
(each, as defined herein) in the Territory pursuant to the terms and conditions of this Agreement and certain Ancillary Agreements (as defined
herein) and Partner agrees to do so.

NOW,  THEREFORE,  in  consideration  of  the  foregoing  premises  and  the  mutual  covenants  herein  contained,  the  receipt  and

sufficiency of which are hereby acknowledged, Atara and Partner hereby agree as follows:

      Article 1

    Definitions

The terms in this Agreement with initial letters capitalized shall have the meanings set forth below, or the meaning as designated in

the indicated places throughout this Agreement.

1.1

“Accounting Standards” shall mean, with respect to Atara, GAAP, and with respect to Partner, IFRS.

1.2
a Multi-Cohort Indication.

“Additional Indication” means an indication in the Field other than the Primary Indication, including, but not limited to,

1.3

“Adverse Event,” “Serious Adverse Event” and “Serious Adverse Drug Reaction” shall have the meanings provided
to  such  terms  in  the  ICH  guideline  for  industry  on  Clinical  Safety  Data  Management  (E2A,  Definitions  and  Standards  for  Expedited
Reporting).

1.4

“Affiliate” means, with respect to a Party, any Entity that controls, is controlled by, or is under common control with that

Party.  For the purpose of this definition, “control” means

 
 
 
Execution Copy

direct or indirect ownership of fifty percent (50%) or more of the shares of stock entitled to vote for the election of directors, in the case of a
corporation, or fifty percent (50%) or more of the equity interest in the case of any other type of legal entity, status as a general partner in any
partnership, or any other arrangement whereby the Entity controls or  has  the  right  to  control  the  board  of  directors  or  equivalent  governing
body of a corporation or other entity, or the ability to cause the direction of the management or policies of a corporation or other entity.  

1.5

1.6

“Alliance Manager” has the meaning given in Section 4.6.

“Ancillary  Agreements”  means,  collectively,  the  Manufacturing  and  Supply  Agreement,  the  Pharmacovigilance

Agreement, and the Quality Agreement.

1.7

“Anti-Corruption Laws” means the United States Foreign Corrupt Practices Act, the United Kingdom Bribery Act, and
any other Laws of a similar nature for the prevention of fraud, corruption, racketeering, money laundering and terrorism, in each case as they
may be amended from time to time.

1.8

1.9

“Approved Sublicensee” has the meaning given in Section 2.2(a).

“Atara  205  Study”  means  the  multicenter,  multicohort,  open-label,  single-arm,  Phase  2  Clinical  Study  having  the

ClinicalTrials.gov identifier NCT04554914, as designed as of the Effective Date.

1.10

“Atara 302 Study” means the multicenter, open-label, Phase 3 Clinical Study having the ClinicalTrials.gov identifier

NCT03394365, as designed as of the Effective Date.

1.11

“Atara  902  EAP  Observational  Study”  means  the  ongoing  Observational  Study  describing  the  analysis  of  data

collected as part of the Atara EU EAP/SPU Program, as designed as of the Effective Date

1.12

1.13

“Atara CMO” has the meaning given in Section 9.5(a).

“Atara  EU  EAP/SPU  Program”  means  Atara’s  ongoing  Early  Access  Program  that  provides  Product  for  named-

patient use in the Territory as designed as of the Effective Date.

    1.14

“  Atara  Manufacturing  Facility”  means  one  or  more  facilities  of  (a)  [***],  or  (h)  any  other  facility  of  an Atara
Affiliate or Third Party subcontractor designated after the Effective Date by Atara, in each case (i) subject to prior notice to Partner sufficiently
in  advance  if  the  use  of  any  such Atara  Manufacturing  Facility  will  require  a  change  to  any  Regulatory  Filing,  Regulatory  Approval,  or
Marketing Authorization for the Product in the Territory, and (ii) subject to Partner’s prior written consent in the event that Atara’s use of such
other  facility  in  connection  with  the  performance  of  its  obligations  under  this Agreement  would  adversely  impact  in  any  material  respect  a
Regulatory Filing, Regulatory Approval, or Marketing Authorization, in each case, in the Territory, which consent shall not be unreasonably
withheld or delayed, or in accordance with Section 9.5.

1.15

“Atara Indemnified Person” has the meaning given in Section 13.2.

2

 
 
Execution Copy

1.16

“Atara Intellectual Property” means (a) Atara Patent Rights, and (b) Know-How, Product Trademarks, and applicable
web domain name registrations (as they may be determined), that are (i) Controlled by Atara as of the Effective Date or during the Term, and
(ii) necessary or reasonably useful to Develop, seek Regulatory Approvals, and Commercialize a Product in the Field in the Territory, perform
qualified person release, and secondary Packaging and Labeling of the Product for use and Commercialization in the Territory; as well as Cell
Selection and Manufacturing if and when these activities are transferred to Partner pursuant to this Agreement.  [***].  For the avoidance of
doubt, Atara Intellectual Property shall include all Development Data.

1.17

“Atara Officers” means the officers listed in Exhibit I.

1.18

“Atara  Patent  Rights”  means  (a)  the  Patent  Rights  listed  on  Exhibit  D  and/or  (b)  any  Patent  Rights  Controlled  by
Atara as of the Effective Date or during the term of the Agreement that, but for the licenses granted under this Agreement, would be infringed
by the Development of, seeking Regulatory Approval for, performing quality control testing, qualified person release of, secondary Packaging
or Labeling of, or Commercializing of the Product in the Field in the Territory, as well as Cell Selection and Manufacturing if and when these
activities  are  transferred  to  Partner  pursuant  to  this  Agreement;  and  (c)  all  additions,  divisions,  continuations,  substitutions,  re-issues,  re-
examinations,  registrations,  patent  term  extensions,  supplemental  protection  certificates,  and  renewals  of  any  of  the  foregoing  Patent  Rights
covered in subsections (a) and (b).

1.19

“Atara’s knowledge ” means the knowledge of the Atara Officers after having conducted reasonable internal inquiries
on matters that a reasonably prudent person in a comparable position to each of such Atara Officers would be aware of having made reasonable
inquiries.

1.20

“Business Day” means any day that is not a Saturday, a Sunday or other day on which banks are required or authorized

by law to be closed in the State of New York, United States or Paris, France.

1.21

“Calendar Quarter” means each three (3) month period commencing January 1, April 1, July 1 or October 1 of any
year;  provided,  however,  that  (a)  the  first  Calendar  Quarter  of  the  Term  shall  extend  from  the  Effective  Date  to  the  end  of  the  first  full
Calendar Quarter thereafter, and (b) the last Calendar Quarter of the Term shall end upon the expiration or termination of this Agreement.

1.22

“Calendar Year ” means the period beginning on the 1st of January and ending on the 31st of December of the same
year; provided, however, that (a) the first Calendar Year of the Term shall commence on the Effective Date and end on December 31 of the
same year and (b) the last Calendar Year of the Term shall commence on January 1 of the Calendar Year in which this Agreement terminates
or expires and end on the date of termination or expiration of this Agreement.

1.23

“Cell Selection” means the process of [***], as such process may (i) be amended or modified by Atara from time to
time,  provided  that  any  such  amendment  or  modification  may  not  be  implemented  with  respect  to  Commercialization  of  the  Product  in  the
Territory without

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reasonable  prior  notice  to  Partner  if  such  change  will  require  a  change  to  any  Regulatory  Filing,  Regulatory  Approval,  or  Marketing
Authorization for the Product in the Territory and without Partner’s prior written consent if it would be reasonably expected to materially and
adversely  impact  a  MA  or  MAA  or  the  Commercialization  of  the  Product  by  Partner,  and  (ii)  be  transitioned  once  to  any  of  Partner,  its
Affiliates, or a  single Approved Sublicensee pursuant to Section 8.10, wherein transition to an Approved Sublicensee requires the prior written
consent of Atara, which consent shall not be unreasonably withheld, conditioned or delayed. Upon such transfer, Cell Selection may not be
further transferred by such Partner, Affiliate or Approved Sublicensee without the further prior written consent of Atara, which, in the event
that  Parties  mutually  agree  that  the  single  party  to  whom Atara  transitioned  responsibility  for  Cell  Selection  activities  is  no  longer  able  to
satisfactorily perform such activities, shall not be unreasonably withheld or delayed.

1.24

“Cell Therapy Restricted Product” has the meaning given in Section 8.14.

1.25

“Change  of  Control”  means  (a)  a  merger  or  consolidation  of  a  Party  with  a  Third  Party  that  results  in  the  voting
securities  of  a  Party  outstanding  immediately  prior  thereto,  or  any  securities  into  which  such  voting  securities  have  been  converted  or
exchanged, ceasing to represent at least fifty percent (50%) of the combined voting power of the surviving entity or the parent of the surviving
entity immediately after such merger or consolidation, (b) a transaction or series of related transactions in which a Third Party, together with its
Affiliates,  becomes  the  direct  or  indirect  beneficial  owner  of  fifty  percent  (50%)  or  more  of  the  combined  voting  power  of  the  outstanding
securities of a Party, or (c) the sale or other transfer to a Third Party of all or substantially all of a Party’s and its Affiliates’ assets.

1.26

“Claim” means a Third Party demand, claim, action, proceeding, order, finding or verdict (whether criminal or civil, in
contract, tort or otherwise) seeking or awarding losses, damages, legal costs, other expenses of any nature, or equitable remedies of any nature,
including restitution and injunctive relief.

1.27

“Clinical  Study”  means  any  interventional  human  clinical  study  of  the  Product  and  specifically  excludes  any

Observational Study.

1.28

1.29

“CMC” means chemistry, manufacturing and controls.

“Combination Product” means a product comprising the Product plus one or more Other Component(s).

1.30

“Commercialize” and “Commercialization” are used interchangeably to mean any and all activities directed to the use,
sale, offer for sale and import of the Product, and inclusive of Pre-Launch, launch, promotion, marketing, pricing, reimbursement, sale, and
distribution  of  the  Product,  including:  (a)  strategic  marketing,  sales  force  detailing,  advertising,  and  market  and  Product  support;  (b)  all
customer  support,  Product  distribution,  invoicing  and  sales  activities,  (c)  market  access  activities  (pricing,  Pricing  Approval,  and
reimbursement) and (d) medical activities with respect to the Product in the Territory in support of the sales, promotion, marketing or use of
the Product in the Territory.  For the avoidance of doubt, “Commercialize” and “Commercialization” shall include any activities directed or
relating to Early Access Programs, and Observational Studies (other than the Atara 902 EAP Observational Study and the Atara EU

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EAP/SPU Program), and exclude any activities directed or relating to Development, Cell Selection or Manufacturing.

1.31

“Commercially Reasonable Efforts”  means,  with  respect  to  particular  obligations  or  tasks,  such  level  of  efforts  and
resources applied to carry out such obligations or tasks in a sustained manner consistent with the efforts and resources commonly used in the
biopharmaceutical  industry  by  a  company  of  comparable  size  in  connection  with  the  development,  manufacture  or  commercialization  of
products, as the case may be, to accomplish such obligations or tasks, at the same stage of development or commercialization, as applicable,
for internally developed healthcare products in a similar area with similar market potential, at a similar stage of their product life taking into
account, [***].

1.32

“Commercialization  Plan”  means  the  written  plan  directed  to  Commercialization  of  the  Product  in  the  Field  in  the

Territory prepared, reviewed, discussed, updated and amended from time to time in accordance with Section 8.3.

1.33

“Commercial  Sale”  means  an  invoiceable  sale  by  Partner,  its  Affiliate,  or  Approved  Sublicensee  to  a  Third  Party,

excluding any sales under an Early Access Program.

1.34

“Confidential Information” means all proprietary Know-How, unpublished patent applications and other information
and data of a financial, commercial, business, operational or technical nature that: (a) the Disclosing Party or any of its Affiliates has supplied
or otherwise made available to the other Party or any of its Affiliates in connection with this Agreement, whether prior to or during the Term
and whether made available orally, by observation, in writing or in electronic form; or (b) the Receiving Party has learned from the disclosing
Party  in  the  course  of  this Agreement,  in  each  case  including  information  comprising  or  relating  to  concepts,  discoveries,  inventions,  data,
designs or formulae in relation to this Agreement.  

1.35

“Control” or “Controlled” means with respect to any material, Know-How or other information or intellectual property
right,  the  possession  (whether  by  license,  other  than  solely  by  virtue  of  licenses  granted  in  this Agreement,  or  ownership)  by  a  Party  or  its
Affiliates of the ability to grant to the other Party access, a license, or a sub-license or other right thereunder without breaching or violating the
terms of any applicable agreement or other arrangement with a Third Party.

1.36

“Cost-Plus” means the actual cost incurred by Atara for Manufacturing Product, plus [***], where actual costs include,
without limitation, raw materials, intermediates, direct labor, and direct and indirect allocation of facilities and other overhead costs as further
detailed in Exhibit C and the Manufacturing and Supply Agreement.

1.37

“CTA”  shall  mean  a  clinical  trial  application  (including  any  amendments  thereto)  as  provided  for  in  European
Community  Directive  2001/20/EC  and/or  European  Union  Regulation  536/2014  and  the  regulations  promulgated  thereunder,  as  applicable,
filed with a Regulatory Authority in the European Union before the commencement of Clinical Studies for a Product, or any comparable filing
with any Regulatory Authority in any other jurisdiction within or outside the Territory (including any Investigational New Drug Application
filed with a Regulatory Authority in the United States pursuant to 21 C.F.R. §312).

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1.38

“Cover” means with respect to any Patent Right and activity, that such Patent Right would be infringed by such activity

in the absence of the licenses granted pursuant to this Agreement.  

 1.39

“Current Studies ” means the Atara 205 Study, the Atara 302 Study, the Atara 902 EAP Observational Study, and the

Atara EU EAP/SPU Program.

1.40

“Data Protection Laws” means all applicable Laws, including the Health Insurance Portability and Accountability Act,
the California Consumer Privacy Act of 2018, and the General Data Protection Regulation 2016/679, and any national other legislation relating
to  privacy  and  data  protection,  direct  marketing  or  the  interception  or  communication  of  electronic  messages,  in  each  case  as  amended,
consolidated, re-enacted or replaced from time to time.

1.41

“Data  Subject”  means  a  natural  person  who  is  an  identified  or  identifiable  natural  person.   An  identifiable  natural
person is one who can be identified, directly or indirectly, in particular by reference to an identifier such as a name, an identification number,
location data, an online identifier or to one or more factors specific to the physical, physiological, genetic, mental, economic, cultural or social
identity of that natural person.  

1.42

“Develop”  or  “Development”  means  any  and  all  activities  related  to  research,  non-clinical,  pre-clinical  and  Clinical
Studies  with  respect  to  the  Product,  including,  without  limitation,  supporting  any  Investigator  Sponsored  Clinical  Trials,  but  excluding
Manufacturing of the Product for the purpose of conducting the foregoing activities.  

1.43

“Development Data” shall have the meaning given in Section 6.6.  Development Data includes, but is not limited to,

Regulatory Data.

1.44

1.45

1.46

“Dispute” shall have the meaning given in Section 17.10(a).

“Distributor” shall have the meaning given in Section 2.2(b).

“DMF” means a drug master file and all equivalents in any country or jurisdiction for the Product, and any components

of such Product, submitted by a Party, its Affiliates and/or a sublicensee, to Regulatory Authorities.

1.47

“Dollar” or “$” means the legal tender of the United States.

1.48

“Early Access Approvals”  means  the  permissions,  exemptions,  approvals,  authorizations  and/or  waivers  required  by
Regulatory Authorities for medical treatments pursuant to an Early Access Program, where the use of such Product is not intended to obtain
information about the safety or effectiveness of the Product.

1.49

“Early Access  Program”  or  “EAP”  means  the  activities  directed  to  (a)  supporting  a  physician’s  request(s)  for  the
Product for named-patient use, compassionate use, expanded access and hospital exemption in the Territory through an Early Access Approval
(b) the securing of Early Access Approvals for Product, for the use of such treatments, and (c) the labeling, packaging, distribution and sale (as
appropriate) of such treatments pursuant to such Early Access Approvals.

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1.50

1.51

1.52

1.53

“EBV Restricted Product” has the meaning given in Section 8.14.

“EC” means the European Commission, or any successor entity thereto performing similar functions.

“EMA” means the European Medicines Agency, or any successor entity thereto performing similar functions.

“Entity” means a partnership, limited partnership, limited liability partnership, corporation, limited liability company,

business trust, joint stock company, trust, incorporated association, joint venture or similar entity or organization.

1.54

1.55

1.56

“Epstein Barr Virus” or “EBV” means human herpesvirus 4.

“EBV+PTLD” means EBV-positive post-transplant lymphoproliferative disease.

“Europe” means (a) the twenty-seven (27) countries of the European Union as constituted on the Effective Date, and

(b) Iceland, Liechtenstein, and Norway.

1.57

1.58

1.59

“European Territory” means Europe and the United Kingdom (UK).

“Executive Officers” has the meaning given in Section 4.8(b), hereto.

“Existing Agreement” means Atara’s exclusive license agreement with MSK as Amended and Restated on March 22,

2021, as it may be further amended from time to time and subject to the terms and conditions of this Agreement.  

1.60

“Extended Royalty Term” has the meaning given in Section 11.4(b), hereto.

1.61
autoimmune conditions.

“Field”  means  all  human  therapeutic  uses  for  any  EBV-positive  disease,  except  multiple  sclerosis  and  other

1.62

“First Commercial Sale” means, with respect to any country in the Territory the first Commercial Sale in the Field by
or on behalf of Partner, its Affiliate or its Approved Sublicensee to a Third Party (including to a Distributor) in such country.  Notwithstanding
the  foregoing,  any bona fide  invoiced  sales  of  Product  for  a  commercial  margin  in  a  country  in  the  Territory  by  Partner,  its Affiliate  or  its
Approved Sublicensee following receipt of Regulatory Approval, but prior to obtaining Pricing Approval (e.g., sales of Product at a commercial
margin  under  the  Temporary Authorization  for  Use  Program  in  France),  shall  be  deemed  a  “First  Commercial  Sale”  of  the  Product  in  such
country.  

1.63

“Full Royalty Term” means, on a country-by-country-basis within the Territory, the period beginning on the date of
the  First  Commercial  Sale  of  Product  in  such  country  and  ending  on  the  last  to  occur  of  (a)  [***]  after  the  First  Commercial  Sale  in  the
applicable country; (b) the expiration or abandonment of the last Valid Claim of the Patent Rights within the Atara Intellectual Property that
Covers any aspect of the Commercialization of the Product in the Field in such country; or (c) the expiration of all Regulatory Exclusivity for
such Product in the Field in such country.

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1.64

“GAAP” means the generally accepted accounting principles in the United States as generally and consistently applied

by Atara.

1.65

“Generic Competitor”  means,  with  respect  to  a  Product,  on  a  country-by-country  basis  within  the  Territory,  one  or
more pharmaceutical product(s) (a) sold under a Marketing Authorization granted by an applicable Regulatory Authority to a Third Party (who
is not an Affiliate of Partner or an Approved Sublicensee or a Distributor), (b) that contains the same or biologically similar active ingredient as
the  Product  (whether  or  not  in  the  same  formulation  or  a  similar  formulation  as  the  Product),  and  (c)  is  approved  in  reliance  of  a  prior
Marketing Authorization of the Product granted by the applicable Regulatory Authority, including for the avoidance of doubt, the Marketing
Authorization transferred by Atara to Partner under this Agreement..

1.66

“Generic Market Share” means, with respect to a Product in a country, the total unit volume of Generic Competitor(s)
of such Product sold in such country, as a percentage of the combined unit volume of such Product and such Generic Competitor(s), in the
aggregate in such country, for the current Calendar Quarter (i.e., the Calendar Quarter for which royalties are being calculated under Section
11.4) and the preceding Calendar Quarter.  Such unit volumes shall be determined by the number of unit sales given for such Product and such
Generic Competitor(s) in aggregate, during such period (as evidenced by data from IMS Health or other data service reasonably acceptable to
both Parties).

1.67

“Global  Safety  Database”  means  the  database  containing  worldwide  safety  data  including Adverse  Events,  Serious
Adverse Events, adverse reactions, Serious Adverse Drug Reactions, safety reports related to special situations for the Product as defined in the
applicable Laws, and pregnancy reports for the Product.

1.68

“Global Branding Strategy” has the meaning given in Section 8.9, hereto.

1.69

“Good Clinical Practices” or “GCP” means all applicable current good clinical practices, including, as applicable, (a)
the  standards  detailed  in  the  ICH  Harmonized  Tripartite  Guideline  for  Good  Clinical  Practice  and  (b)  similar  standards,  guidelines  and
regulations promulgated or otherwise required by other applicable Regulatory Authorities, in each case, as they may be amended from time to
time.

1.70

“Good  Laboratory  Practices”  or  “GLP”  means  all  applicable  current  good  laboratory  practices,  including,  as
applicable, (a) the standards detailed in Directive 2004/10/EC and (b) similar standards, guidelines and regulations promulgated or otherwise
required by other applicable Regulatory Authorities, in each case, as they may be amended from time to time.

1.71

“Good Manufacturing Practices” or “GMP” means all applicable current good manufacturing practices including, as
applicable,  (a)  the  principles  detailed  in  the  U.S.  Current  Good  Manufacturing  Practices,  21  C.F.R. Articles  210,  211,  601  and  610,  (b)  the
principles  detailed  in  the  ICH  Q7  guidelines,  and  (c)  the  equivalent  applicable  Law  in  any  relevant  country,  each  as  may  be  amended  and
applicable from time to time.

1.72

“Government  Authority”  means  any  federal,  state,  national,  regional,  provincial  or  local  government,  or  political

subdivision thereof, or any multinational organization or any

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authority, agency or commission entitled to exercise any administrative, executive, judicial, legislative, police, regulatory or taxing authority or
power, any court or tribunal (or any department, bureau or division thereof, or any governmental arbitrator or arbitral body).

1.73

1.74

1.75

“HLA” means human leukocyte antigen.

“ICH” means International Conference on Harmonization.

“IFRS” means the International Financial Reporting Standards generally and consistently applied by Partner.

1.76

“Investigator Sponsored Clinical Trial” shall mean a clinical study of a Product that is sponsored and conducted by a
physician, physician group or other Third Party not acting on behalf of a Party or an Affiliate, pursuant to a CTA held by such Third Party, and
with respect to which a Party or its Affiliate, provides funding or other support for such clinical study.

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1.77

1.78

“Indemnitee” has the meaning given in Section 13.3, hereto.

“Indemnitor” has the meaning given in Section 13.3, hereto.

1.79

“Insolvency Event” means, in relation to either Party, any one of the following: (a) that Party is declared insolvent or
bankrupt by a court of competent jurisdiction; (b) that Party is the subject of voluntary or involuntary bankruptcy proceedings instituted on
behalf  of  or  against  such  Party  (except  for  involuntary  bankruptcy  proceedings  which  are  dismissed  within  sixty  (60)  days);  (c)  an
administrative receiver, receiver and manager, interim receiver, custodian, sequestrator or similar officer is appointed in respect of that Party by
a court of competent jurisdiction; (d) a notice shall have been issued by a competent authority to convene a meeting for the purpose of passing
a  resolution  to  wind  up  that  Party,  or  such  a  resolution  shall  have  been  passed  other  than  a  resolution  for  the  solvent  reconstruction  or
reorganization of that Party; and with respect to Atara only, (e) a resolution shall have been passed by that Party or that Party’s directors to
make an application for an administration order or to appoint an administrator; or (f) that Party proposes or makes any general assignment,
composition or arrangement with or for the benefit of all or some of that Party’s creditors or makes or suspends or threatens to suspend making
payments to all or some of that Party’s creditors

1.80

“Joint Steering Committee” or “JSC” has the meaning given in Section 4.1.

1.81

“Know-How”  means  any  and  all  tangible  and  intangible  information  and  materials,  including  research  and
Development  Data,  regulatory  submissions  and  correspondence,  manufacturing  information  and  processes,  formulations,  assays,  cell  lines,
sequences, composition of matter, constructs, discoveries, improvements, modifications, processes, methods, protocols, formulas, utility, data
(including  physical,  chemical,  biological,  toxicological,  pharmacological,  preclinical,  and  clinical  data),  results,  inventions,  know-how  and
trade secrets, patentable or otherwise, and all other scientific, marketing, financial and commercial information or data, but excluding any of
the foregoing to the extent described or claimed in any Patent Rights.

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1.82

“Label”  or Labeling”  refers  to  such  labels  and  other  written,  printed  or  graphic  matter,  (a)  upon  any  container  or
wrapper  utilized  with  the  Product,  or  (b)  accompanying  the  Product,  including,  without  limitation,  Package  inserts  and  patient-specific
information sheet.  

1.83

“Law” means any federal, state, local, foreign or multinational law, statute, standard, ordinance, code, rule, regulation,
resolution  or  promulgation,  or  any  order  by  any  Government  Authority  (including,  without  limitation,  any  Regulatory  Authority),  or  any
license,  franchise,  permit  or  similar  right  granted  under  any  of  the  foregoing,  or  any  similar  provision  having  the  force  or  effect  of  law,
including, without limitation, applicable Anti-Corruption Laws and GMP, GLP, and GCP standards.

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1.84

1.85

1.86

“Liens” has the meaning set forth in Section 12.5(a).

“Limited Period” has the meaning set forth in Section 8.14.

“Major Markets” means [***].

1.87

“Manufacture” or “Manufacturing” are used interchangeably herein to mean the operations required, as applicable, to
(a)  manufacture  test,  store,  and  ship  Product  for  Development  and  for  use  pursuant  to  any  Early Access  Program  in  the  Territory,  or  (b)
manufacture, test, store and ship the Product to Partner, or Partner’s Affiliate for (i) Commercialization in the Territory, and (ii) Development
and  for  use  pursuant  to  any  Early  Access  Program  in  the  Territory,  including  primary  Packaging,  Labeling,  and  quality  control  testing
(including  in  the  European  Territory),  but  excluding  qualified  person  release  and  secondary  Packaging  and  Labeling.    For  the  avoidance  of
doubt, all secondary Packaging and Labeling (including accompanying patient-specific information sheet) of the Product for distribution and
use in the Territory will be the sole responsibility and expense of Partner.

1.88

“Manufacturing and Supply Agreement” or “MSA” has the meaning given in Section 9.1, hereto.

 1.89

 “Marketing Authorization” or “MA” means an approval by a Regulatory Authority for the placing in the market of
therapeutic  products  in  a  country,  region  or  other  jurisdiction  in  the  Territory,  including,  without  limitation,  a  marketing  authorization  as
granted by the EC and all amendments and supplements thereto.  For the avoidance of doubt, Marketing Authorization does not include Pricing
Approvals in any country, region, or jurisdiction in the Territory.

1.90

“Marketing  Authorization  Application ”  or  “MAA”  means  an  application  for  Marketing  Authorization  and  all
amendments and supplements thereto prior to its approval, including all necessary documents, data and other information, including, without
limitation any application for Marketing Authorization filed with the EMA.

1.91

“MHRA” means the Medicines and Healthcare Products Regulatory Agency, or any successor entity thereto performing

similar functions.

1.92

“MSK” means the Memorial Sloan Kettering Cancer Center.

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1.93

“Multi-Cohort  Indications”  means  any  or  all  indications  selected  from  EBV+  acquired  immunodeficiency
lymphoproliferative  diseases  (AID-LPD),  EBV+  primary  immunodeficiency  lymphoproliferative  disease  (PID-LPD),  EBV+  sarcoma,
including  leiomyosarcomas  (LMS),  chronic  active  EBV  infection  (CAEBV),  EBV-associated  hemophagocytic  lymphohistiocytosis  (HLH),
EBV+  PTLD  ineligible  for  current  first  line  standard  of  care  (rituximab  ±  chemotherapy)  treatment,  and  EBV+  PTLD  with  central  nervous
system involvement.

1.94

“New Development” has the meaning given in Section 6.2(b), hereto.  

1.95

“Net Sales”  means  the  gross  amount  billed  or  invoiced  on  sales  of  the  Product  sold  by  Partner,  its Affiliates  or  their
Approved  Sublicensees  (including  sales  of  Product  by  Partner,  its  Affiliates  or  their  Approved  Sublicensees  to  Distributors,  but  not  by
Distributors) to a Third Party in the Territory (other than sales among Partner, its Affiliates and Approved Sublicensees for subsequent resale
in which case the first sale to a Third Party that is not an Affiliate or an Approved Sublicensee shall be used for calculation of Net Sales), less
the following: [***].

Gross  sales  of  Product  shall  be  deemed  to  have  been  made  on  the  date  on  which  they  are  recognized  in  Partner’s  financial  accounts,  in
accordance with their standard accounting procedures.  For clarity, Net Sales shall include [***].

Net Sales shall be determined in accordance with Accounting Standards.

In the event that a Product is sold in the form of a Combination Product, then, for the purpose of calculating royalties due, Net Sales will be
adjusted by multiplying by the fraction A/(A+B) where A is the gross per unit invoice price of the Product, if sold separately, and B is the
gross per unit invoice price of any Other Component(s), if sold separately.

If, on a country-by-country basis, the Other Component(s) are not sold separately in that country, Net Sales will be adjusted by multiplying by
the fraction A/C where A is the gross per unit invoice price of the Product, if sold separately, and C is the gross per unit invoice price of the
Combination Product.  In each case, the gross per unit invoice price shall be those applicable during the relevant Quarter or, if sales of both the
Product and the Other Component did not occur in such Quarter, then in the most recent Quarter in which sales of both occurred.  If, on a
country-by-country basis, neither the Product nor the Other Component are sold separately in such country, then the fraction by which the Net
Sales value shall be multiplied shall be determined between the Parties in good faith.

1.96

1.97

“Nordic Countries” means Denmark, Finland, Norway and Sweden.

“Observational Study” means any non-interventional study for the Product.  Observational Studies may include patient

registries, surveillance studies, health economic studies or similar activities.

1.98

1.99

“Option Notice” shall have the meaning given in Section 3.1.

“Option Territory” means [***].

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1.100

“Orphan Drug Designation” means orphan designation (EU/3/16/1627) granted by the EC for the Product in relation
to the Primary Indication and any other orphan designation (i) granted by the EC for the Product with respect to an Additional Indication(s) or
(ii) granted by any Regulatory Authority within a country or regulatory region within the Territory with respect to the Product.

1.101

“Other Component” means a product, component, or medical device, in each case, either as part of, or companion to,

the Product, or co-packaged, or co-distributed with the Product.

1.102

“Package,” “Packaged” or “Packaging” means all primary and/or secondary containers, including cartons, shipping

cases, printed materials, or any other like matter used in packaging or accompanying a Product for Commercial Sale.

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1.103

1.104

1.105

“Partner Indemnified Person” has the meaning given in Section 13.1.

“Partner Intellectual Property” has the meaning given in Section 6.6.

“Partner Notice” shall have the meaning given in Section 3.2.

1.106

“Patent Rights” means any and all issued patents and patent applications existing upon the Effective Date and in the
future,  including,  without  limitation,  provisional  applications,  continuation  applications,  substitutions,  continuations-in-part,  divisional
applications, renewals, Patent Cooperation Treaty applications, and all letters patent granted thereon, invention patents, utility model patents,
industrial  design  patents,  all  patents-of-addition,  reexaminations,  reissues,  registrations,  confirmations,  revalidations,  certificates  of  addition,
utility models and petty patents, including extensions or restorations of terms thereof by existing or future extension or restoration mechanisms
(including  regulatory  extensions),  pediatric  use  extensions,  supplementary  protection  certificates  or  any  other  such  right,  together  with  any
foreign counterparts thereof.

1.107

1.108

1.109

1.110

“Percentage Increase” shall have the meaning given in Exhibit C.

“Person” means any individual, Entity or Government Authority.

“Pharmacovigilance Agreement” shall have the meaning given in Section 7.3.

“Post-Transfer Period” means for Europe and the UK, respectively, the period from the transfer date from Atara to

Partner of the Marketing Authorization or MAA, as applicable by (a) the EC, or (b) the MHRA, as applicable, onward during the Term.

1.111

“PPI Index" shall have the meaning given in Exhibit C.

1.112

“Pre-Launch” means all activities undertaken prior to and in preparation for the launch of the Product in the Field in
the  Territory.    Pre-Launch  shall  include  market  research,  key  opinion  leader  development,  advisory  boards,  medical  education,  patient
associations, disease-related public relations, health care economic studies, sales force training and other pre-launch activities prior to the First
Commercial Sale of the Product in a given country, region, or other jurisdiction in the Territory.

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1.113

“Pre-Transfer Period” means for Europe and the UK, respectively, the period beginning on the Effective Date and
ending upon the transfer date from Atara to Partner of the Marketing Authorization or MAA, as applicable by (a) the EC, or (b) the MHRA, as
applicable.  

1.114

“Pricing  Approval”  means  the  approval,  agreement,  determination  or  decision  from  a  Government  Authority
establishing the price and/or reimbursement status for the Product for sale in a given country, region or jurisdiction in the Territory, as required
by applicable Law in such country or other regulatory jurisdiction prior to the sale of the Product in such country, region or jurisdiction in the
Territory.  

1.115

“Primary Indication” means (as may be amended from time to time in accordance with the terms of this Agreement)
EBV+ PTLD in patients who have received at least one prior therapy.  For solid organ transplant patients, prior therapy includes chemotherapy,
unless chemotherapy is considered inappropriate.

  1.116

“Product”  means  tabelecleucel,  an  allogeneic  T-cell  immunotherapy  selective  for  the  tumor-associated  antigens

expressed by EBV.  Product includes, without limitation, a Combination Product.

1.117

1.118

Field in the Territory.  

“Product Supply Price" shall have the meaning given in Exhibit C.

“Product  Trade  Dress”  means  trade  dress  for  use  in  connection  with  the  Commercialization  of  the  Product  in  the

1.119

“Product Trademarks” means (a) the “tab-cel®” trademark owned or Controlled by Atara and designated by Atara
for  use  with  the  Product  in  the  Territory,  and  (b)  any  other  trademark owned  or  Controlled  by  Atara for  use  in  connection  with  the
Commercialization of a Product in the Field the Territory, each, as listed in Exhibit G.  

1.120

“Promotional Materials”  means  all  written,  printed,  video,  digital,  or  graphic  advertising,  promotional,  educational
and  communication  materials  (other  than  the  Product  Labels  and  Package  inserts)  for  marketing,  advertising,  promoting  or  otherwise
Commercializing the Product.

1.121

“Public Official or Entity” shall mean (a) an individual or entity operating in an official or public capacity on behalf
of a Government Authority (including physicians, hospital administrators, and other healthcare professionals working for or on behalf of state-
controlled  healthcare  organization),  (b)  any  official  or  employee  of  a  quasi-public  or  non-governmental  international  organization,  (c)  any
employee or other person acting for or on behalf of any entity that is wholly or partially government owned or controlled by a Government
Authority, (d) any person exercising legislative, administrative, judicial, executive, or regulatory functions for or pertaining to a Government
Authority (including any independent regulator), (e) any political party official, officer, employee, or other person acting for or on behalf of a
political party and (f) any candidate for public office.

1.122

1.123

“Publishing Party” shall have the meaning given in Section 14.9(b).

“Quality Agreement” has the meaning given in Section 9.3.

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1.124

1.125

1.126

“Receiving Party” shall have the meaning given in Section 14.9(b).

“Reference Price” shall have the meaning given in Exhibit C.

“Restricted Product” shall have the meaning given in Section 8.14.

1.127

“Regulatory Approval” means, with respect to a Product in any country, region or jurisdiction, the approvals by the
applicable  Regulatory Authority  in  such  country,  region  or  jurisdiction  necessary  for  the  Commercialization  and/or  Manufacturing  of  such
Product  and  including  the  approval  by  the  applicable  Regulatory  Authority  of  any  expansion  or  modification  of  the  Label.    For  clarity,
Regulatory Approval includes, but is not limited to, grant of a Marketing Authorization or a conditional Marketing Authorization.

1.128

“Regulatory Authority” means any applicable Government Authority responsible for granting Regulatory Approvals

for the Product, including, without limitation, any supra-national agency such as the EMA.

1.129

“Regulatory Data” means any and all pharmacology data, chemistry, manufacturing and control data, preclinical data,
clinical  data,  natural  history  data,  including  source  data,  pharmacovigilance  data,  safety  data,  and  all  other  documentation  submitted,  or
required  to  be  submitted,  to  Regulatory  Authorities  in  association  with  regulatory  filings  for  the  Product  in  the  Territory  (including  any
applicable DMFs, CMC data, or similar documentation).

1.130

“Regulatory  Exclusivity”  means,  with  respect  to  a  Product,  that  Third  Parties  are  prevented  by  an  applicable
Regulatory Authority  or  country,  region  or  jurisdiction  from  legally  Commercializing  a  product  that  could  compete  with  such  Product  in  a
country, region or jurisdiction in the Territory other than through Patent Rights (inclusive of, for example, new biologic entity exclusivity, new
use  or  indication  exclusivity,  new  formulation  exclusivity,  orphan  drug  exclusivity,  pediatric  exclusivity,  or  any  applicable  data  or  market
exclusivity).

1.131

“Regulatory Filings” means, with respect to a Product, any submission to a Regulatory Authority of any appropriate
regulatory  application  specific  to  the  Product  and  shall  include  any  submission  to  a  regulatory  advisory  board  and  any  supplement  or
amendment thereto, including, without limitation, an MAA.

1.132

“Regulatory Interactions” means (a) all regulatory actions, communications and filings with, and submissions to, all
Regulatory Authorities with respect to a Product, and (b) interfacing, corresponding and meeting with the Regulatory Authorities with respect
to a Product.

1.133

“Regulatory Materials” means regulatory applications, submissions, notifications, communications, correspondence,
registrations, Regulatory Approvals and/or other filings made to, received from or otherwise conducted with a Regulatory Authority that are
necessary in order to Develop, Manufacture (subject to the terms of this Agreement), have Manufactured, obtain Marketing Authorization, or
otherwise  Commercialize  the  Product  in  a  particular  country  or  regulatory  jurisdiction.    Regulatory  Materials  include  INDs,  MAAs,
presentations, and responses.

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1.134

“Representative” has the meaning in Section 14.1.

 1.135

 “Right of Reference” shall have the meaning set forth in 21 C.F.R. §314.3(b) or equivalents thereto under applicable

Law in countries, regions or jurisdictions outside the United States.

Execution Copy

1.136

1.137

1.138

1.139

1.140

1.141

1.142

“Royalty Report” shall have the meaning given in Section 11.9(a).

“Royalty Term” means, on a country-by-country basis, the Full Royalty Term and the Extended Royalty Term.

“Safety Reasons” shall have the meaning given in Section 16.6.

“SEC” means the U.S. Securities and Exchange Commission.

“Selected Manufacturer” has the meaning given in Section 9.5(b).

“Subcommittee” has the meaning given in Section 4.3.

“Supply Price” means, with respect to a Product, the price at which the Product is supplied to Partner.

1.143

“Tax Documentation” means, to the extent required to alleviate withholding on payments made by Partner to Atara
under this Agreement, the applicable French tax forms number 5000 and 5003, as such forms may be amended from time to time in accordance
with applicable Law duly stamped and validated by the relevant governmental entity with responsibility for taxes in connection with any tax
reduction or exemption under any applicable international tax treaty between France and the U.S.

1.144

1.145

1.146

“Technology Transfer” has the meaning given in Section 9.5(b).

“Term” has the meaning given in Section 16.1.

“Territory” means:

(a)

Europe, the United Kingdom and Switzerland;

Eastern  Europe  and  Asian  countries  (specifically  and  limited  to,  Albania,  Serbia,  Bosnia-Herzegovina,
Kosovo, Republic of Macedonia, Montenegro, Turkey, Russia, Armenia, Azerbaijan, Belarus, Kazakhstan, Kyrgyzstan, Tajikistan, Uzbekistan,
Republic of Moldova, Turkmenistan, Ukraine, and Georgia);

(b)

African countries (specifically and limited to, Tunisia, Morocco, Algeria, South Africa, Burundi, Republic of
the  Congo  (Brazzaville),  Benin,  Burkina  Faso,  Cameroon,  Chad,  Democratic  Republic  of  the  Congo,  Ivory  Coast,  Gabon,  Guinea,  Libya,
Madagascar, Mali, Mauritania, Mauritius, Niger, Senegal, Togo, Djibouti, and Central African Republic); and

(c)

United Arab Emirates, Lebanon, Oman, Kuwait, Qatar, Bahrain).

(d)

Middle  East  countries  (specifically  and  limited  to,  Egypt,  Iran,  Iraq,  Saudi  Arabia,  Yemen,  Syria,  Jordan,

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1.147

1.148

1.149

1.150

1.151

“Third Party” means any Person other than Atara, Partner and their respective Affiliates.

“Transition Period” has the meaning given in Section 16.8(b)(i)(1) hereto.

“Transition Plan” has the meaning given in Section 5.1, hereto.

“United States” or “U.S.” means the United States of America including its territories and possessions.

“Upfront Payment” has the meaning given in Section 11.1, hereto

Execution Copy

1.152

“Valid  Claim”  means  (a)  a  claim  of  an  issued  and  unexpired  patent  which  has  not  been  permanently  revoked  or
declared unenforceable or invalid by an unreversed and unappealable or unreversed and unappealed decision of a court or other appropriate
body of competent jurisdiction, or (b) a claim of a pending patent application which claim was filed in good faith, has not been pending for
more than [***] from the priority date, and has not been abandoned or finally disallowed without the possibility of appeal or refiling of such
application.

    Article 2

    Licenses; Knowledge Transfer

     2.1
Affiliates during the Term:

Grant to Partner.   Subject  to  the  terms  and  conditions  of  this Agreement, Atara  hereby  grants  to  Partner  and  its

  (a)

 an  exclusive  (except  as  specified  in  Section  2.1(c) hereto), remuneration-bearing license  with  the  right  to
sublicense  only  in  accordance  with  Section  2.2  under  the Atara  Intellectual  Property  to  (i)  seek  and  maintain  Regulatory Approvals  for  the
Product in the Field in the Territory for the Post-Transfer Period in the European Union and the UK and during the Term in other countries of
the Territory, (ii) Commercialize the Product in the Field in the Territory, (iii) perform Territory-specific quality control testing of Product not
performed  by  Atara,  and  (iv)  perform  qualified  person  release  and  secondary  Packaging  and  Labeling  (including  accompanying  patient-
specific information sheet) of the Product for distribution and use in the Territory; and

(b)

a co-exclusive with Atara (except as specified in Section 2.1(c) hereto), fully paid-up license with the right to
sublicense only in accordance with Section 2.2 under the Atara Intellectual Property to Develop the Product in the Field in the Territory for
Commercialization  of  the  Product  in  the  Territory  subject,  as  applicable  under  the  provisions  of  this Agreement,  to  JSC’s  prior  review  and
approval.  Partner acknowledges that certain Know-How licensed to Atara by MSK under the Existing Agreement is licensed to Atara on a
non-exclusive basis.

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 (c)

Reserved Rights.

(i)

Atara.  Partner acknowledges and agrees that notwithstanding the exclusive rights granted to Partner
hereunder, Atara  shall  retain,  on  behalf  of  its Affiliates  and  Third  Party  designees,  all  other  rights  under  the Atara  Intellectual  Property  not
specifically licensed to Partner under Section 2.1 including, without limitation the right to (i) conduct and complete the Current Studies, (ii)
conduct or have conducted Development activities for Product in the Territory including, without limitation, any Clinical Study relating to the
Product, (iii) the right to conduct or have conducted regulatory activities in the European Union and the UK in any applicable Pre-Transfer
Period,  (iv)  the  right  to  Manufacture  or  have  Manufactured  the  Product  for  the  Territory,  and  (v)  the  right  to  use  or  have  used  the Atara
Intellectual  Property  for  performing  any  and  all  of  its  obligations  under  this  Agreement,  each  of  (i)-(v)  being  subject  to  the  terms  and
conditions of this Agreement and the Ancillary Agreements.

reserved rights pursuant to 35 U.S. Code § 200 et seq., and section 2.4 of the Existing Agreement, respectively.

 (ii)

Third Parties.  The U.S. Government and Memorial Sloan Kettering Cancer Center have certain

      2.2

Sublicenses.

(a)

Partner may sublicense (i) the right to seek and maintain Regulatory Approvals for the Product in the Field in
the Territory during the Term in the Territory (except for the Post Transfer Period in the European Union and the UK), if it is necessary under
applicable Law for an Approved Sublicensee to hold any Regulatory Approval for the purpose of Commercializing the Product in the Field and
in the Territory, (ii) the right to Commercialize the Product in the Field and in the Territory, and (iii) the right to perform Territory-specific
quality control testing not performed by Atara, qualified person release and secondary Packaging or Labeling, solely to the extent necessary in
countries within the Territory where Partner has no Affiliate responsible for, or capable of, the Commercialization of one or more products
within Partner’s pharmaceutical oncology product portfolio (each, an “Approved Sublicensee”); provided, however, that all such sublicenses
with an Approved Sublicensee shall be consistent with the terms of this Agreement and that Partner shall be responsible for performance of
Partner’s responsibilities under this Agreement to the extent performed on the Partner’s behalf by an Approved Sublicensee as if Partner were
itself  performing  such  activities.    For  the  avoidance  of  doubt,  an Approved  Sublicensee  may  also  have  the  right  to  perform  Cell  Selection
services pursuant to Section 8.10.  All Approved Sublicensees shall have the necessary financial, regulatory and technical capacity to carry out
the portion of Partner’s obligations under this Agreement sublicensed thereto and shall be required by Partner to perform all activities under
this Agreement  in  compliance  with  the  terms  and  conditions  of  this Agreement,  any  applicable Ancillary Agreement,  and  applicable  Law. 
Should  Partner  sublicense  or  assign  rights  to  an Affiliate  hereunder  and  such Affiliate  subsequently  becomes  a  non-Affiliate,  Partner  shall
provide written notice to Atara within [***] of such change  of  such  non-Affiliate’s  status  and  such  non-Affiliate  shall  only  be  permitted  to
continue  performance  under  the  applicable  sublicense  or  assignment  if  approved  in  writing  by Atara,  such  approval  not  to  be  unreasonably
withheld or delayed.  Countries for which Partner intends to use Approved Sublicensees are listed on Exhibit A attached hereto.  Any and all
sublicenses  to  Third  Parties  under  this  Agreement  shall  require  the  prior  written  consent  of  Atara,  such  consent  not  to  be  unreasonably
withheld, and upon Atara’s grant of

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consent,  and  following  such  consent,  shall  be  deemed  Approved  Sublicensees  hereunder.    Partner  shall,  within   [***]  after  granting  any
sublicense under this Section 2.2 to a non-Affiliate, notify Atara of the grant of such sublicense and provide Atara with a true and complete
copy of such sublicense agreement, provided that such copies of such sublicense agreements may be redacted to omit information (including,
without limitation, financial terms) not directly relevant to the performance of Partner’s obligations under this Agreement and in the case of an
Affiliate,  notify Atara  of  the  grant  of  such  sublicense  and  the  identity  of  the Affiliate.   Should  it  be  necessary  under  applicable  Law  for  an
Approved  Sublicensee  to  hold  any  Regulatory Approval  for  the  purpose  of  Commercializing  the  Product  in  the  Field  and  in  the  Territory,
Partner shall provide prior written notice to Atara of such requirement. [***].  If such Approved Sublicensee is otherwise acting in the capacity
of a Distributor as set forth in Section 2.2(b), the financial provisions of Section 2.2(b) shall apply.

(b)

Partner may appoint any wholesaler, distributor or reseller for the Product and grant them limited rights under
Atara Intellectual Property solely to the extent needed to import, distribute, market, promote or sell the Product in the Field and the Territory
(the  “Distributors”).    When  appointed,  Partner  shall  use  Distributors  consistent  with  how  Partner  then  Commercializes  its  other  oncology
products in such countries, provided that in such countries in the Territory where Partner does not book the sales of a Product and elects to use
Distributors,  Partner  uses  as  a  basis  for  calculating  royalty  payments  due  to Atara  under  Section  11.4  herein  [***].   All  such  distribution
arrangements  shall  be  consistent  with  the  terms  of  this Agreement  and  shall  require  the  Distributor  to  comply  with  all  applicable  Law,  and
Partner shall be responsible for performance of Partner’s Commercialization responsibilities under this Agreement to the extent performed on
the Partner’s behalf by a Distributor as if Partner were itself performing such activities.  Partner shall, within [***] after entering into a Product
distribution agreement with a Distributor, provide Atara with a true and complete copy of such Product distribution agreement, provided that
such copies of such distribution agreements may be redacted to omit information (including, without limitation, financial terms) not directly
relevant to the performance of Partner’s obligations under this Agreement.

    2.3

No Other Rights or Implied Licenses.  Except as specifically set forth in this Agreement, neither Party shall acquire
any right, title, license, or other interest, by implication, estoppel or otherwise, with respect to any (a) information, Know-How or materials of
the other Party or its Affiliates disclosed or provided to it under this Agreement or (b) under any Patent Rights or other intellectual property
rights owned or Controlled by the other Party or its Affiliates.

    2.4

Restrictive Covenants.

(a)

Ex-Territory Activities and Territory Activities.

(i)

To the extent permitted by applicable Laws, Partner hereby covenants and agrees that it shall not
(and shall ensure its Affiliates, Approved Sublicensees and Distributors shall not), either directly or indirectly, market, promote, distribute or
sell or otherwise engage in the Commercialization of Product into or within countries outside of the Territory.  Without limiting the generality
of the foregoing, with respect to such countries outside of the Territory, Partner shall not (and shall ensure its Affiliates, Approved Sublicensees
and Distributors shall not) (i) engage in any promotional, advertising, educational, scientific communications,

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medical  affairs,  or  similar  activities  relating  to  the  Product  directed  to  customers  or  other  persons,  entities  or  organizations  located  in  such
countries, or (ii) solicit orders from any prospective purchaser located in such countries, provided in each case that Partner, in alignment with
plans discussed at the JSC, shall not be restricted from presenting the Product in international congresses, conferences or meetings outside the
Territory organized by a professional society outside the Territory, conducting market research outside the Territory with prior consultation,
and in coordination with Atara, or from interacting with key opinion leaders outside the Territory, each in connection with the Product.

(ii)

To the extent permitted by applicable Laws, and except in order to perform its obligations under
this Agreement, Atara hereby covenants and agrees that it shall not (and shall ensure its Affiliates, distributors, and sublicensees shall not),
either directly or indirectly, market, promote, distribute or sell or otherwise engage in the Commercialization of Product into or within countries
in the Territory.  Without limiting the generality of the foregoing, with respect to such countries inside the Territory, Atara shall not (and shall
ensure  that  its  Affiliates,  distributors,  and  sublicensees  will  not)  (i)  engage  in  any  promotional,  advertising,  educational,  scientific
communications,  medical  affairs,  or  similar  activities  relating  to  the  Commercialization  of  Product  directed  to  customers  or  other  persons,
entities or organizations located in such countries, or (ii) solicit orders from any prospective purchaser located in such countries, provided in
each  case  that  Atara,  in  alignment  with  plans  discussed  at  the  JSC,  shall  not  be  restricted  from  presenting  the  Product  in  international
congresses, conferences or meetings inside the Territory organized by a professional society inside the Territory, conducting market research
inside the Territory with prior consultation and in coordination with Partner, or from interacting with key opinion leaders inside the Territory,
each in connection with the Product.

(b)

Ex-Field Activities and Field Activities.

(i)

To  the  extent  permitted  by  applicable  Law,  Partner  hereby  covenants  and  agrees  that  it  shall  not
(and  shall  ensure  that  its Affiliates Approved  Sublicensees,  and  Distributors  shall  not),  either  directly  or  indirectly,  market  or  promote  the
Product outside the Field.  Without limiting the generality of the foregoing, Partner shall not (i) engage in any promotional, advertising, market
research, educational, scientific communications, medical affairs, or similar activities relating to the Product directed to use outside the Field,
or (ii) solicit orders from any prospective purchaser for use of the Product outside the Field.

(ii)

To  the  extent  permitted  by  applicable  Laws, Atara  hereby  covenants  and  agrees  that  it  shall  not
(and shall ensure that its Affiliates, distributors, and sublicensees shall not), either directly or indirectly, market or promote Product inside the
Field in the Territory.  Without limiting the generality of the foregoing, Atara shall not (i) engage in any promotional, advertising, educational,
scientific communications, medical affairs or similar activities relating to the Commercialization of Product inside the Field in the Territory, or
(ii) solicit orders from any prospective purchaser for use of the Product inside the Field in the Territory.

    2.5

Existing Agreement.  The licenses and rights granted to Partner under Section 2.1 above include sublicenses of Know-
How and Patent Rights existing and licensed to Atara under the Existing Agreement.  Any royalty, milestone and other amounts payable to
Third Parties in

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relation to the licenses granted by Atara under Atara Intellectual Property hereunder, including pursuant to the Existing Agreement, shall be
paid by Atara.

Execution Copy

3.1

3.2

3.3

3.4

[***].

[***].

[***].

[***].

     Article 3

    Right Regarding Option Countries

      Article 4

      Joint Steering Committee

       4.1

Composition.  As soon as practicable, but no later than [***] following the Effective Date, the Parties shall establish
a  joint  steering  committee  (the  “Joint  Steering  Committee”  or  “JSC”)  as  more  fully  described  in  this Article  4.    The  Parties  shall  each
designate three (3) representatives (or such other number as the Parties may agree to) of appropriate seniority and experience to serve on the
JSC  by  written  notice  to  the  other  Party.    Either  Party  may  designate  substitutes  for  its  representatives  if  one  (1)  or  more  of  such  Party’s
designated  representatives  are  unable  to  be  present  at  a  meeting.    From  time  to  time,  each  Party  may  replace  its  representatives  by  written
notice to the other Party specifying the prior representative(s) and their replacement(s).  A quorum of the JSC shall exist whenever there is
present at a meeting at least two (2) representatives appointed by each Party.  The JSC will be co-chaired by one representative each of Partner
and Atara.  The role of the chairpersons shall be to convene and preside at meetings of the JSC.  The chairpersons shall have no additional
powers or rights beyond those held by the other JSC representatives.  Each Party may also, in its reasonable discretion and with reasonable
advanced  notice  to  the  other  Party,  invite  a  reasonable  number  of  non-member  representatives  of  such  Party  to  attend  JSC  meetings,  as
appropriate, to provide input with respect to matters on the agenda.

     4.2

Responsibilities.  In addition to such other duties as specifically assigned to it in this Agreement, in order to facilitate

effective Commercialization of the Product in the Field in the Territory by the Partner, the JSC shall:

required;

under the Agreement;

(a)

(b)

monitor the general performance of the Parties under this Agreement and decide on corrective action, where

serve as the principal means by which each Party keeps the other Party informed about respective activities

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(c)

(d)

act as the initial point of escalation for issues that cannot be resolved otherwise;

monitor and coordinate the conduct of the Transition Plan;

(e)

receive reports relating to, review and discuss the progress of, any ongoing or planned Development activities
of the Product in or out of the Field in or out of the Territory, and approve any Development activities of either Party, its Affiliates and their
respective  licensees  or  sublicensees  of  the  Product  in  the  Territory  as  applicable  and  as  required  under  the  provisions  of  this Agreement,
including any proposed study protocols and proposed substantive amendments and updates and any activities conducted pursuant to Sections
6.2(a) and (b) hereof;

review  and  discuss  Commercialization  activities and  plans  as  provided  pursuant  to  Sections  8.3  and  8.7 and
coordinating with respect to the Global Branding Strategy, and receiving reports relating to market research and pricing and reimbursement
status for the Product in the Territory;

(f)

(g)

review and discuss Product-related medical affairs in the Territory;

(h)

receive  reports  relating  to,  review  and  discuss  the  progress  of,  and  approve  (solely  as  provided  in  Section
4.8(b)(ii) with respect to the Pre-Transfer Period) material submissions to, or material actions taken with, the EMA or the MHRA pertaining to
the  Product,  including,  without  limitation,  Regulatory  Interactions,  MAA,  and  Marketing Authorizations,  either  in  advance  or  thereafter  as
determined by required timing for making such material submissions or taking such material actions;

receive reports relating to, and review and discuss Manufacturing and commercial supply plans pertaining to
the Product in the Territory including any plans to ensure a continuous and reliable supply of Product in the Territory and approve, as required
by the provisions of this Agreement, substantive changes in the supply chain of the Product;

(i)

Partner, its Affiliate or an Approved Sublicensee;

(j)

subject to Section 8.10 hereto, review and discuss a potential transition of Cell Selection services from Atara to

Intellectual Property, in each case solely as it pertains to or may have a material adverse impact on the Territory;

(k)

review and discuss patent strategies and prosecution, defence and enforcement actions in relation to the Atara

discuss  and  coordinate  any  action  with  respect  to  alleged  infringement  of  Third  Party  Patent  Rights  by
Commercialization of the Product in the Field in the Territory, or the Development or Manufacture of the Product for Commercialization in
the Field in the Territory;

(l)

Commercialization of the Product as it pertains to the Territory; and

(m)

review  reports  relating  to,  and  attempts  to  resolve  disputes  regarding  Development,  Manufacturing  and/or

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Provide a forum of exchange and discussion with respect to regulatory, medical and market access strategies,
safety matters, pricing and reimbursement matters, marketing and promotional activities, Patent and manufacturing strategies for the Product
globally.

(n)

     4.3

 Subcommittees Establishment.  From time to time, the JSC may formally establish one or more subcommittees to
review  and  make  recommendations  to  the  JSC  with  respect  to  particular  projects  or  activities  within  their  respective  authority  (each,  a
“Subcommittee”).    Each  Subcommittee  shall  consist  of  equal  representation  from  the  Parties  (unless  the  Parties  otherwise  mutually  agree)
consisting of individuals with relevant expertise.  Such Subcommittees shall operate under the same principles and requirements as are set forth
in this Article 4 for the JSC.  

    4.4

Meetings.   The  JSC  shall  hold  meetings  (a)  [***],  and  (b)  at  the  reasonable  request  of  either  Party  upon  as  much
reasonable notice as is practicable, but not less than [***] prior written notice to the other Party, to review, discuss, or approve, as applicable,
an  urgent  matter  within  the  scope  of  the  JSC’s  responsibilities,  in  each  case,  at  such  times  and  places  as  shall  be  determined  by  the  JSC
(including by videoconference, telephone, or web conference).  The JSC may act without a meeting if prior to such action a written consent
thereto is given by both Parties.  Each Party shall be responsible for all its costs incurred for attending and participating in JSC meetings.

        4.5

Minutes.    Minutes  will  be  kept  of  all  JSC  meetings  by  the  Alliance  Managers  and  the  minutes  prepared  by  the
Alliance Managers will be sent to all members of the JSC for review and approval within [***] after each meeting.  Minutes for each meeting
shall  objectively  reflect,  in  reasonable  detail,  the  proceedings  of  such  JSC  meeting,  including,  without  limitation,  the  topics  reviewed  and
discussed at such JSC meeting, and the actions and decisions taken, authorized to be taken or approved to be taken by either or both of the
Parties at such meeting.  In the event of any objection that is not resolved by mutual agreement of the Parties, such minutes will be amended to
reflect such unresolved dispute and such dispute shall be reviewed and discussed at the next regular JSC meeting.

     4.6

Alliance Managers.   As  soon  as  practicable,  but  no  later  than  [***]  following  the  Effective  Date,  each  Party  will
appoint a representative of such Party to act as its alliance manager under this Agreement (each, an “Alliance Manager”).  Each Party may
replace its Alliance Manager at any time by written notice to the other Party.  The Alliance Managers will serve as the primary contact point
between  the  Parties  and  shall  be  entitled  to  attend  all  JSC  and  Subcommittee  meetings,  except  if  the  other  Party  specifically  requests  the
exclusion  of Alliance  Managers  (including  its  own Alliance  Managers)  from  a  particular  meeting .   Each Alliance  Manager  may  bring  any
matter to the attention of the JSC or Subcommittees where such Alliance Manager reasonably believes that such matter requires attention of the
JSC or Subcommittees.  Each Alliance Manager shall be responsible with creating and maintaining a collaborative work environment within
and among the JSC and Subcommittees.

     4.7

Scope of Governance.  Notwithstanding the creation of the JSC and/or any Subcommittee, each Party shall retain the
rights, powers and discretion granted to it hereunder, and the JSC and/or any Subcommittee shall not be delegated or vested with rights, powers
or discretion unless such delegation or vesting is expressly provided herein, or the Parties expressly

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so agree in writing.  The JSC and/or any Subcommittee or any Party’s exercising its decision making shall not have the power to amend or
modify  this  Agreement,  and  no  decision  of  the  JSC  and/or  any  Subcommittee  or  a  Party’s  exercising  its  decision  making  shall  be  in
contravention of any terms and conditions of this Agreement.  The Alliance Managers shall not have any rights, powers or discretion except as
expressly granted to the Alliance Managers hereunder and in no event shall the Alliance Managers have any power to modify or amend this
Agreement.  It is understood and agreed that issues to be formally decided by the JSC and/or any Subcommittee, as applicable, are only those
specific issues that are expressly provided in this Agreement to be decided by the JSC and/or any Subcommittee, as applicable.  

     4.8

Decision Making.

(a)

Generally.    Except  as  otherwise  expressly  provided  herein,  decisions  of  the  JSC  or  any  Subcommittee
established under this Article 4 shall be made by consensus, with each Party having collectively one (1) vote in all decisions, with the goal
being  to  leverage  capabilities,  minimize  cost  and  maximize  the  chance  of  successfully  Commercializing  the  Product  first  in  the  European
Territory  as  a  whole,  and  then  throughout  the  Territory  as  a  whole,  in  a  manner  consistent  with  applicable  Laws  and  this Agreement.    The
Parties agree to make all decisions and to escalate all associated disputes in a timely manner, appropriate for each circumstance.

 (b)

Dispute Escalation and Final Decision-Making Authority.  In the event that the JSC is unable to reach a
consensus on decisions expressly requiring JSC approval pursuant to this Agreement despite good faith efforts to do within [***] after it has
met and attempted to reach such decision, then either Party may, by written notice to the other, have such issue referred to the Chief Executive
Officer  of Atara  or  such  other  person  holding  a  similar  position  designated  by Atara  from  time  to  time,  and  the  Chief  Executive  Office  of
Partner or such other person holding a similar position designated by Partner from time to time (collectively, the “Executive Officers”),  for
resolution.  The Executive Officers shall meet within [***] of referral of the issue to the Executive Officers to discuss the matter submitted and
to determine a resolution.  If the Executive Officers are unable to determine a resolution in a timely manner, which shall in no case be more
than [***] after the matter was referred to them, despite good faith efforts to do so, then except as specifically allocated under this Agreement:

[***].

     5.1

Transition Plan.

        Article 5

    Transition Plan

(a)

Transfer.    A  transition  plan  for  regulatory  affairs,  commercial  and  market  access,  supply  chain,  medical
affairs,  and  pharmacovigilance  activities  to  be  carried  out  under  this Agreement  and  the Ancillary Agreements  (the  “ Transition  Plan”)  is
attached hereto as Exhibit B.  Each of Atara and Partner shall use Commercially Reasonable Efforts to carry out the activities as specifically set
forth in the Transition Plan within the time set forth in the Transition Plan.  Atara shall use Commercially Reasonable Efforts to make available
to Partner all data and such other

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documents  as  set  forth  under  the  Transition  Plan  as  soon  as  reasonably  practicable  and  in  any  event,  within  the  time  period  set  forth  in  the
Transition  Plan.    Besides  the  Transition  Plan, Atara  shall  provide  reasonable  assistance  to  Partner,  subject  to Atara’s  available  capacity  to
provide  such  assistance  without  incurring  significant  cost,  to  ensure  a  smooth  and  effective  transfer  of  any Regulatory  Filings, Atara
Intellectual Property, Development Data, medical activities and marketing materials developed by Atara with respect to the Product.

(b)

Subsequent  Transfers.    Before  the  transfer  date  from Atara  to  Partner  of  the  Marketing Authorization  or
MAA, as applicable, by (a) the EC, or (b) the MHRA, as applicable, Atara shall deliver as soon as reasonably practicable any and all Atara
Intellectual Property, together with supporting documentation as each may become Controlled by Atara, and provide reasonable assistance to
Partner  which  is  necessary  or  reasonably  useful  for  Partner  to  Develop,  Commercialize  the  Product  in  the  Field  and  the  Territory,  perform
Territory-specific  quality  control  testing  of  Product  not  performed  by Atara,  and  perform  qualified  person  release  and  secondary  Packaging
and  Labeling  (including  accompanying  patient-specific  information  sheet)  of  the  Product  for  distribution  and  use  in  the  Territory  in
compliance with Law.

Execution Copy

     Article 6

     Development Matters

     6.1

Responsibilities – Primary Indication and Clinical Studies.

Atara  shall  be  solely  responsible,  at  its  sole  cost  and  expense,  to  use  Commercially  Reasonable  Efforts  to
conduct the Atara 302 Study as currently designed and ongoing as of the Effective Date and, if required by the Regulatory Authority to obtain
Regulatory Approval for the Product in the European Territory for the Primary Indication, to conduct CMC and comparability studies.  

(a)

   (b)

 Atara shall take commercially reasonable steps, at its sole cost and expense, to conduct any other Clinical
Study or other Development (excluding Observational Studies) that is required by the Regulatory Authority to obtain Regulatory Approval for
the Product in the European Territory for the Primary Indication.  Such other Clinical Study or other Development shall be subject to JSC’s
prior  review  and  approval.    If Atara  determines  that  it  is  not  commercially  reasonable  to  conduct  any  such  other  Clinical  Study  or  other
Development, it shall promptly inform Partner without delay.  Then, without prejudice to Partner’s rights hereunder, Partner may then elect to
conduct such other Clinical Study or other Development, in which case Section 11.12 shall apply.

generated therefrom and provide such Development Data to Atara pursuant to Section 6.6.  

(c)

Subject  to  Section  6.1(b)  hereto,  [***].    Partner  shall  promptly  inform  Atara  of  any  Development  Data

Study or any Development for the Product for use in the Primary Indication in any country, region, or jurisdiction.  

(d)

For  clarity,  other  than  as  set  forth  in  Section  6.1(a), Atara  shall  have  no  obligation  to  conduct  any  Clinical

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     6.2

Responsibilities - Additional Indications and Clinical Studies.

 (a)

Atara shall (i) be solely responsible, at its sole cost and expense, to use Commercially Reasonable Efforts to
conduct the Atara 205 Study as currently designed and ongoing as of the Effective Date, and (ii) have the right, but not the obligation, at its
sole  cost  and  expense,  outside  the  Territory,  to  carry  out  any  other  Development  pertaining  to  a  Multi-Cohort  Indication  or  to  carry  out  all
Development of the Product as it pertains to all other Additional Indications.  Except for the Atara 205 Study, should any other Development
activities to be conducted by Atara pursuant to this Section 6.2(a) propose to include one or more clinical trial site(s) physically located within
a country in the Territory, inclusion of such clinical trial sites shall be subject to the JSC’s prior review and approval.  Atara shall promptly
inform Partner of any Development Data generated therefrom and provide such Development Data to Partner pursuant to Section 6.6.  

  (b)

Except  as  set  forth  in  Section  6.1  and  if  not  Developed  or  elected  to  be  Developed  by Atara  pursuant  to
Section  6.2(a),  if  either  Party  wishes  to  propose  any  other  Development  of  the  Product  for  (i)  the  Primary  Indication  or  (ii)  an Additional
Indication,  in  each  case,  in  the  Territory,  or  provide  support  for  any  Investigator  Sponsored  Clinical  Trial  to  be  conducted  in  the  Territory
(“New Development”),  including  potential  sharing  of  the  responsibility  for  the  operation  and/or  cost  of  such  proposed  Development  of  the
Product,  said  Party  shall  (1)  prepare  a  reasonably  detailed  summary  of  the  New  Development  and  proposed  activities  and  budget  related
thereto, including the roles and responsibilities of each Party with regard to such activities and budget, and (2) present such proposal to the JSC
for  discussion.    The  Parties  agree  to  discuss  any  such  proposal(s),  including  any  associated  Development  plan  and  the  allocation  of
responsibility between Atara and Partner for the associated Development plan, operation thereof, and costs associated with such plan.  Such
New Development shall be subject to JSC’s prior review and approval.

      6.3

General.  Notwithstanding any other provision in this Agreement, in no event shall Partner be obliged to conduct
Development activities and no such Development activities shall be deemed commercially reasonable to assess Partner’s Commercialization
obligations hereunder.

     6.4

Reports . The status, progress and results of the Development carried out under this Article 6 shall be discussed at
meetings of the JSC, and the responsible Party shall provide the JSC with a written report with reasonable detail on the status and progress of
such Development activities at least [***] prior to each scheduled JSC meeting.

          6.5

Records  .    The  Party  carrying  out  Development  activity  shall  use  Commercially  Reasonable  Efforts  to  maintain
complete, current and accurate records of all Development conducted by it and all Development Data resulting from such work.  The Parties
shall  cause  their  Affiliates,  sublicensees  and  subcontractors  (as  applicable)  to  maintain  complete,  current  and  accurate  records  of  all
Development work conducted by such Affiliates, sublicensees or subcontractors (as applicable) and data and other Information resulting from
such work.  Such records shall fully and properly reflect all work done and results achieved in the performance of the Development activities in
good scientific manner appropriate for regulatory purposes.  

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      6.6

Ownership  of  Development  Data  and  Partner  Inventions.   All  data  (including,  without  limitation,  pre-clinical,
clinical,  technical,  chemical,  safety,  and  scientific  data  and  information,  but  excluding  a  closed  portion  of  a  DMF),  Know-How  and  other
results  generated  by  or  resulting  from  or  in  connection  with  the  conduct  of  Development,  including  screening  data,  Regulatory  Data  and
synthesis schemes (collectively, the “Development Data”), shall be owned solely and exclusively by the Party conducting such Development
unless otherwise agreed in writing.  Atara shall provide Partner with all Development Data deriving from any and all Development for which
Atara is responsible to the extent such is necessary or reasonably useful for Partner to Commercialize Product, seek and maintain Regulatory
Approvals for the Product in the Field in the Territory and perform Territory-specific quality control testing not performed by Atara, qualified
person  release  and  secondary  Packaging  and  Labeling  (including  accompanying  patient-specific  information  sheet)  of  the  Product  for
distribution  and  use  in  the  Field  in  the  Territory.    Partner  shall  provide  Atara  with  all  Development  Data  deriving  from  any  and  all
Development for which Partner is responsible, and, if Atara so elects pursuant to Section 11.12, Partner shall grant to Atara a non-exclusive,
fully paid up, sublicensable, perpetual and irrevocable license under any such Development Data to Develop, Manufacture, Commercialize and
otherwise use the Product outside of the Territory.  To the extent that Partner, in the course of conducting any of its authorized activities under
this  Agreement,  has  developed  and  Controls  Patent  Rights  or  Know-How  that  are  necessary  or  reasonably  useful  for  the  Development,
Manufacture, Commercialization, or other use of the Product (“Partner Intellectual Property”), Partner shall and hereby does grant to Atara a
non-exclusive,  sublicensable,  perpetual,  irrevocable  license,  under  any  such  Partner  Intellectual  Property  to  Develop,  Manufacture,
Commercialize and otherwise use the Product outside of the Territory, subject to the provisions of Section 11.12.

     6.7

Right to Audit Development Activities .   During the Term and subject to the requirements of applicable Law and
Third  Party  confidentiality  restrictions  or  obligations  (provided  that  each  Party  shall  use  reasonable  efforts  to  ensure  that  any  Third  Party
agreements entered into after the Effective Date do not prevent the exercise of such rights), each Party shall allow the other Party’s authorized
Representatives, to the extent permitted by applicable Law, during regular business hours and upon at least [***] prior notice, not more than
[***] (except for cause), to (i) examine and inspect such Party’s facilities and the facilities of any subcontractor used in the performance of
Development of the Product in the Field in the Territory hereunder, and (ii) inspect all data, documentation and work product relating to the
activities performed by such Party or any subcontractor.

         6.8

Right  of  Reference.   Subject  to  Section  11.12,  each  Party  shall  have  the  right  to  cross-reference  the  Regulatory
Filings Controlled by the other Party under this Agreement relating to the Product (including each other’s, and their Affiliate’s or, in the case of
Atara,  its  sublicensees’,  and  in  the  case  of  Partner,  its  Approved  Sublicensees’,  DMF),  and  to  access  such  Regulatory  Filings  and  any
Development Data for (i ) in the case of Partner, during the Term, any activity relating to obtaining or maintaining Regulatory Approval for the
Product,  or  for  Development  or  Commercialization  of  the  Product  in  the  Field  in  the  Territory,  including,  to  the  extent  allowed  under
applicable  Law,  inclusion  of  such  Development  Data  in  its  own  Regulatory  Filings  for  the  Product,  and  (ii)  in  the  case  of Atara,  (1)  any
activity relating to obtaining or maintaining Regulatory Approval for the Product, or for Development or Commercialization of the Product
outside the Territory, and (2) any activity relating to conducting Development of the Product or obtaining or maintaining Regulatory Approval
for the Product, in each case outside the

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Field in the Territory, including, to the extent allowed under applicable Law, inclusion of such Development Data in its own Regulatory Filings
for  the  Product.    Subject  to  the  provisions  of  this  Section  6.8,  each  Party  hereby  grants  to  the  other  Party,  its Affiliates,  subcontractors  (as
applicable),  a  “Right  of  Reference,”  as  that  term  is  defined  in  21  C.F.R.  §  314.3(b)  in  the  United  States,  or  an  equivalent  right  of
access/reference in any other country or region, to any Development Data, including such Party’s or its Affiliate’s clinical dossiers, Controlled
by such Party or such Affiliates that relates to the Product solely for use for the purposes specified in this Section 6.8.

Execution Copy

        Article 7

        Regulatory Matters

    7.1

Obtaining Regulatory Approval.

  (a)

Europe and United Kingdom - Primary Indication .  Subject to Section 4.8(b)(ii) hereto, during the Pre-
Transfer  Period, Atara  shall  be  responsible,  at  its  sole  cost  and  expense,  for  all  activities  directed  to,  and  decisions  pertaining  to,  obtaining
Regulatory  Approval  (including  the  preparation  and  filing  of  all  Regulatory  Materials,  including,  without  limitation,  any  MAA,  and  all
Regulatory  Interactions)  for  the  Product  for  the  Primary  Indication  by  centralized  procedure  or  any  other  procedure  in  Europe  and  in  UK;
provided,  however,  that  to  the  extent  lawful,  practical,  and  without  causing  any  undue  delay,  Atara  shall  promptly  submit  to  Partner  all
material correspondence received from a Regulatory Authority with respect to such Regulatory Approvals, as well as all relevant draft filings or
draft material correspondence with the Regulatory Authorities with reasonable lead time, which shall not be less than [***] for correspondence
with the EMA and the MHRA relating to negotiation of the Label, to allow Partner to comment on such drafts, and take into account Partner’s
reasonable  comments  on  such  correspondence  or  filings.    To  the  extent  practical  and  without  causing  any  undue  delay,  and  to  the  extent
permitted  by  the  Regulatory Authority, Atara  shall  permit  an  appropriate  representative  of  Partner  to  attend  any  meeting  with  Regulatory
Authorities relating to obtaining such Regulatory Approvals as a silent observer under Atara’ supervision.

  (b)

Other  Regulatory  Approvals.  Without  prejudice  to  Sections  6.3  and  11.12,  and  with  the  exception  of
activities under Atara’s responsibility pursuant to Section 6.1 and 6.2 and other than those specified in Section 7.1(a), Partner, its Affiliates and
their Approved Sublicensees shall be responsible, at their sole cost and expense, for all activities directed to or required for obtaining, holding,
and  maintaining  all  Regulatory Approvals  (including,  without  limitation,  for  the  preparation  and  filing  of  all  Regulatory  Materials  and  all
Regulatory  Interactions)  and  Marketing Authorizations  for  the  Product  in  the  Field  in  the  Territory,  subject  to  the  oversight  of  the  JSC,  in
accordance with Section 4.8 hereto; provided, however, that to the extent lawful, practical, and without causing any undue delay, Partner shall
promptly submit to Atara all material correspondence received from the EMA and the MHRA with respect to such Regulatory Approvals of
the  Product,  as  well  as  all  material  draft  filings  or  draft  material  correspondence  with  the  EMA  and  the  MHRA  with  reasonable  lead  time,
which  shall  not  be  less  than  [***]  for  correspondence  with  the  EMA  and  the  MHRA  relating  to  revision  of  the  Label,  to  allow Atara  to
comment on such drafts, and take into account Atara’s reasonable comments on such correspondence or filings.  Atara shall provide reasonable
support, subject to Atara’s

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available  capacity  to  provide  such  support  without  incurring  significant  cost,  to  Partner’s  regulatory  activities  set  forth  in  this  Section
7.1(b).  Partner, its Affiliates and their Approved Sublicensees shall own all regulatory submissions, including all applications, for Regulatory
Approvals for the Products in the Field in the Territory, and shall not engage in any Regulatory Interaction in any country outside the European
Territory and Switzerland, prior to receipt of an MA for the Primary Indication in the European Territory.

 (c)

Reports .  The status, progress, and results of a Party’s efforts to obtain Regulatory Approval for the Product
under this Article 7 shall be discussed at meetings of the JSC, and each Party shall provide the JSC with a written report on the status and
progress of such activities at least [***] prior to each scheduled JSC meeting.  In addition, a Party shall make available such information about
such activities as may be reasonably requested by the other Party from time to time.  In addition, Atara shall keep Partner reasonably updated
with respect to matters pertaining to Regulatory Interactions and Regulatory Filings for the Product in the U.S. solely to the extent such matters
are reasonably likely to impact in any material respect Regulatory Filings and Regulatory Approvals in the European Territory.  

     7.2

Transfer of Marketing Authorization for Europe and UK - Primary Indication.  Following the EC grant and the
UK’s  grant  of  a  Marketing Authorization  for  the  Product  for  the  Primary  Indication  in  Europe  and  the  UK,  respectively, Atara  will  file  an
application  for  the  transfer  of  the  associated  Marketing  Authorization,  the  Orphan  Drug  Designation  and  any  other  necessary  Regulatory
Approval for the Product in Europe and the UK, to Partner within [***] of receipt of said Marketing Authorization, unless otherwise agreed
between the Parties and subject to applicable regulatory requirements.  Pending such transfer, Atara shall hold the Marketing Authorization
and [***].  Subsequent to the transfer of the Marketing Authorization by Atara to Partner under this Section 7.2, Partner shall be responsible, at
its sole cost and expense, for all activities directed or required to holding and maintaining such Marketing Authorization including, without
limitation, for payment of all associated fees and taxes, if any, and will have no right to transfer, assign or grant any encumbrance or other right
on,  or  under,  any  Marketing Authorization  for  the  Product  in  in  the  Territory,  except  to Approved  Sublicensees,  without  the  prior  written
consent of Atara, which may not be unreasonably withheld or delayed.  Notwithstanding any provision to the contrary in this Section 7.2, the
Parties  may  mutually  agree  to  transfer  the  MAA  and  Orphan  Drug  Designation  during  the  centralized  procedure  in  Europe  and/or  the  UK
procedure prior to the grant of the associated Marketing Authorization.

     7.3

Pharmacovigilance.  Within [***] from the Effective Date, and before the transfer of the Regulatory Approval or
MA for the Product in Europe and the UK for the Primary Indication, the Parties will negotiate and execute in good faith a mutually agreed
pharmacovigilance agreement in customary form (the “Pharmacovigilance Agreement”) delineating the processes and procedures for sharing
safety information with respect to the Product that are customary for agreements of this type.  The Pharmacovigilance Agreement shall, among
other things, require each of Atara and Partner to inform the other as soon as is practicable of any observed significant safety issue considered
likely to have an adverse impact on Commercialization of the Product.  

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    7.4

Global Safety Database.

(a)

Responsibility.  Atara will establish and maintain a Global Safety Database that will contain all information
and  data  arising  from  the  Parties’  activities  with  respect  to  safety  matters  that  is  required  to  be  contributed  by  each  party  pursuant  to  the
Pharmacovigilance Agreement, including information and data arising out of any risk evaluation and mitigation strategy (REMS) and/or risk
management plan (RMP), periodic safety reports and safety monitoring activities.  

(b)

Reporting.  Atara or Atara’s designee shall be responsible for collecting and submitting safety case reports to
the  applicable  Regulatory Authorities  for  all  countries  outside  of  the  Territory.    During  an  applicable  Pre-Transfer  Period, Atara  or Atara’s
designee shall be responsible for collecting and submitting safety case reports to the applicable Regulatory Authorities for Europe and the UK,
as applicable.  Thereafter, Partner shall be responsible for submitting all safety case reports to the applicable Regulatory Authorities within the
Territory.  Each Party shall share all safety case reports with the other Party pursuant to the terms of the Pharmacovigilance Agreement.

    7.5

Early Access Programs.   Atara  shall  be  responsible,  at  its  sole  cost  and  expense,  for  operationally  managing  and
conducting  the  Early Access  Programs  for  Product  outside  the  Territory.   Atara  shall  have  the  right,  but  not  the  obligation  (unless  required
under applicable Law in any country, region or jurisdiction, as applicable, in the Territory), to conduct the Atara 902 EAP Observational Study
and/or the Atara EU EAP/SPU Program in the Territory. With respect to the EU or the UK, as applicable, and unless otherwise agreed between
the  Parties  through  the  JSC, Atara  shall  be  responsible  for  operationally  managing  and  conducting  the Atara  902  EAP  Observational  Study
and/or the Atara EU EAP/SPU Program in Europe or the UK, as applicable, [***].  Partner shall be responsible, at its sole cost and expense,
for  any  other  Early Access  Programs  for  Product  in  the  Territory  after  the  Effective  Date,  provided,  however,  Partner  may  not  initiate  or
conduct any Early Access Program activities relating to (a) the Primary Indication prior to obtaining Marketing Authorization for the Product
for  the  Primary  Indication  in  the  European  Territory  or  (b)  for  a  Multi-Cohort  Indication  prior  to  obtaining  Marketing Authorization  for  a
Multi-Cohort Indication in the European Territory, in each case, without the prior written consent of Atara.  

     7.6

Regulatory Audits.  The Parties shall cooperate in good faith with respect to Regulatory Authority inspections of any
site  or  facility,  including,  without  limitation,  where  Clinical  Studies,  CMC,  or  pharmacovigilance  activities  with  respect  to  the  Product  are
conducted by or on behalf of a Party pursuant to this Agreement, whether such site or facility is such Party’s or its Affiliate’s or Approved
Sublicensee’s, subject to terms and conditions of Third Party agreements (provided that each Party shall use reasonable efforts to ensure that
Third Party agreements do not prevent the exercise of such rights), and shall inform each other of such Regulatory Authority inspection within
[***]  from  its  notification.    Each  Party  shall  be  given  a  reasonable  opportunity  (taking  into  account  the  timing  and  notice  provided  by  the
applicable Regulatory Authority) to assist in the preparation of the other Party’s audited sites for inspection, where appropriate, and to attend
any  inspection  by  any  Regulatory  Authority  of  the  other  Party’s  audited  sites,  and  the  summary,  or  wrap-up,  meeting  with  a  Regulatory
Authority at the conclusion of such inspection.  If such attendance would result in the disclosure to the other Party of

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Confidential  Information  unrelated  to  the  subject  matter  of  this Agreement,  the  Parties  shall  enter  into  a  confidentiality  agreement  covering
such unrelated subject matter.  In the event that any audited site is found to be non-compliant with one or more GLP, GCP, or current standards
for pharmacovigilance practice, the non-compliant Party shall submit to the other Party a proposed recovery plan within a reasonable period
after  such  non-compliant  Party,  its  Affiliate  or  its  Approved  Sublicensee  receives  notification  of  such  non-compliance  from  the  relevant
Regulatory Authority and such non-compliant Party shall use commercially reasonable efforts to implement such recovery plan promptly after
submission.  

Execution Copy

    Article 8

    Commercialization and Promotion Matters

    8.1

Responsibilities.  Subject to Section 8.2 hereto, during the Term, Partner shall be solely responsible, at is sole cost and
expense, for Commercializing the Product in each country in the Territory in accordance with this Agreement and with all applicable Laws,
subject to the oversight of the JSC, as provided herein.

            8.2

Diligence.   Partner  shall  utilize  Commercially  Reasonable  Efforts  to  perform  its  obligations  and  to  carry  out  its
responsibilities under this Agreement with respect to the Commercialization of the Product in the Field in the Primary Indication and in any
other indication, in each case if and when  Regulatory Approval and Pricing Approval of the Product is obtained for such indication(s), [***].
Partner  agrees  to  use  reasonable  efforts  to  assess  Commercialization  opportunities  for  the  Product  in  the  Primary  Indication  in  all  other
countries in the Territory, and to incorporate the results of such assessments from time to time into the Commercialization Plan to be discussed
by the JSC.

     8.3

Commercialization Plan.    Within  a  reasonable  period  of  time  of  the  Effective  Date,  but  in  any  case  no  later  than
within  [***]  prior  to  the  Parties’  estimated  Marketing  Authorization  approval  date  for  the  Product  for  the  Primary  Indication  in  Europe,
Partner will present an outline of its Commercialization plans for the Product in the Territory including [***].  Partner will provide an update
of its Commercialization activities and plans on [***], for discussion by the JSC.

        8.4

Pricing.    Partner  shall,  at  its  sole  cost  and  expense,  be  solely  responsible  for  obtaining  and  maintaining  Pricing
Approvals in the Territory where applicable and subject to Section 8.2, Partner shall use Commercially Reasonable Efforts to obtain Pricing
Approvals where applicable in [***], subject to review and discussion by the JSC under Section 4.2 hereto, taking into account [***].  Partner
shall  also  be  solely  responsible,  at  its  sole  cost  and  expense,  for  setting  and  managing  local  pricing  and  reimbursement,  as  well  as  Product
launch  sequencing,  subject  to  review  and  discussion  by  the  JSC.  To  the  extent  permitted  by  applicable  Law,  and  unless  necessary  for  the
purpose  of  obtaining  Pricing Approval  for  the  Product  in  any  country  in  the  Territory,  Partner  shall  not  publicly  disclose  information  on
discounts and rebates relating to the pricing of Product in such country in the Territory.  

    8.5

Promotional  Materials.    Subject  to  Section  8.9  hereto,  Partner  shall,  at  its  own  expense,  have  the  right  to  create,

develop, produce or otherwise obtain, and utilize Promotional

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Materials  to  support  the  Commercialization  of  the  Product  in  the  Field  in  the  Territory,  it  being  specified  that Atara  shall  provide  existing
Promotional Materials to Partner as part of the Transition Plan, including those currently existing and intended for use by Atara in the United
States.  Partner shall provide to the JSC for review and discussion a prototype of core Promotional Materials by Partner, without an obligation
to provide any local Promotional Materials.  Partner shall modify such Promotional Materials to the extent necessary to resolve any objections
timely and reasonably made by Atara to such Promotional Materials on the grounds that such Promotional Materials are inconsistent with any
legal  requirements,  and  shall  in  good  faith  consider  any  of Atara’s  other  objections.    The  Promotional  Materials,  and  any  aspects  of  those
uniquely  tied  to  the  Product,  shall  be  used  by  Partner,  its  Affiliates  and  their  Approved  Sublicensees  exclusively  in  connection  with  the
Commercialization of the Product in the Field in the Territory in accordance with the terms of this Agreement, and Partner shall not use, or
allow any other Person (other than its Affiliates and Approved Sublicensees) to use, any such Promotional Materials except in accordance with
this Agreement.

    8.6

Ownership and Use of Product Trademarks and Product Trade Dress.

(a)

Ownership.  Partner  acknowledges  the  sole  ownership  by  Atara  and  validity  of  all  Product  Trademarks,
Product Trade Dress, logos and slogans used or intended to be used specifically in connection with the Commercialization of the Product for
the Field in the Territory.  Partner shall assign (and shall cause its Affiliates and Approved Sublicensees to assign), and hereby does assign to
Atara, all of its right, title and interest in and to such Product Trademark and Product Trade Dress, if any.  Partner agrees that it will not at any
time during or after the Term assert or claim any interest in or do anything which may adversely affect the validity or enforceability of, any
copyright, trademark, trade dress, logo or slogan owned by Atara and used or intended to be used on or in connection with the marketing or sale
of the Product in the Field in the Territory.  Partner will not register, seek to register or cause to be registered any copyrights, trademarks, trade
dress, logos or slogans owned by Atara and used or intended to be used on or in connection with the marketing or sale of the Product in the
Field in the Territory or any variation thereof, under any applicable Law providing for registration of copyrights, trademarks, service marks,
trade names or fictitious names (including as an Internet domain name) or similar Laws, without Atara’s prior written consent, which may be
withheld in its sole discretion.

bear all costs and expenses relating thereto.

(b)

Maintenance.  Atara shall establish, maintain and enforce the Product Trademarks in the Territory and will

(c)

Use.  All uses of the Product Trademarks and Product Trade Dress by Partner (and its Affiliates and Approved
Sublicensees) to identify and/or in connection with the Commercialization of the Product in the Field in the Territory shall be in accordance
with  Regulatory  Approvals  and  all  applicable  Laws.    Partner  (and  its  Affiliates  and  any  Approved  Sublicensees)  shall  use  the  Product
Trademarks and Product Trade Dress solely pursuant to the terms of this Agreement to identify and in connection with the Commercialization
of the Product in the Territory for use in the Field, and Partner shall not (and shall cause its Affiliates and Approved Sublicensees not to) use
such Product Trademarks or Product Trade Dress to identify or in connection with the marketing of any other products.  Atara shall also own
rights to any internet domain names incorporating the Product Trademarks or any variation or part of such trademark as its URL address or any
part of such address; and Partner shall not establish any

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internet domain name or URL incorporating such trademark without the prior written consent of Atara, such consent not to be unreasonably
withheld.  The Parties hereby agree and acknowledge that nothing contained herein shall limit Atara’s right to use the Product Trademarks or
Product Trade Dress outside the Territory.

      8.7

Reports.  The status, progress and results of Partner’s Commercialization activities of the Product in the Territory
shall be discussed at meetings of the JSC, and Partner shall provide the JSC with a written report on the status and progress of such activities at
least [***] prior to each scheduled JSC meeting.  In addition, Partner shall make available such information as may be reasonably requested by
Atara from time to time.  

    8.8

Compliance.  Each Party shall, in Developing, Manufacturing, seeking Regulatory Approval and Commercializing the
Product in the Territory, comply with all applicable Laws, including the Anti-Corruption Laws, as well as all applicable Regulatory Approvals
for the Product.  In addition, each Party shall not use in any capacity, in connection with its Development or Commercialization of the Product
hereunder, any Person who has been debarred pursuant to Article 306 of the Federal Food, Drug and Cosmetic Act (or similar Law outside of
the U.S.), or who is the subject of a conviction described in such Article, and each Party shall inform the other in writing immediately if it or
any Person who is performing services for such Party hereunder is debarred or is the subject of a conviction described in Article 306 (or similar
Law outside of the U.S.), or if any action, suit, claim, investigation or legal administrative proceeding is pending or, to such Party’s knowledge,
is threatened, relating to the debarment of such Party or any Person used in any capacity by such Party in connection with its Development or
Commercialization of the Product hereunder.

          8.9

Global  Branding  Strategy.   Atara  shall  have  the  right,  from  time  to  time  during  the  Term,  to  implement  (and
thereafter  modify  and  update)  a  global  branding  strategy,  including  global  messaging  and  imagery,  for  the  Product  for  use  in  the  Field
throughout the world (the “Global Branding Strategy”).  To the extent Atara determines to implement use of such Global Branding Strategy,
Partner shall use Commercially Reasonable Efforts to adhere to the Global Branding Strategy in its Commercialization of the Product in the
Field in the Territory including with respect to any Promotional Materials; provided, that, in the event that Partner believes that the application
of the Global Branding Strategy in a particular country in the Territory would be inappropriate whether because of such country’s linguistic or
cultural  particularities,  because  it  is  against  the  Laws  of  such  country,  because  of  risk  of  infringing  Third  Party  rights  or  because  Partner
reasonably  determines  it  would  be  inconsistent  with  Partner’s  obligation  to  use  Commercially  Reasonable  Efforts  to  Commercialize  the
Product in the Field in the Territory, Partner will not be obliged to apply such Global Branding Strategy.

      8.10

Cell Selection.    Upon  grant  of  a  Marketing Authorization,  and  prior  to  [***], Atara  shall  provide  Cell  Selection
services for the Product in the Field for Commercialization in the Territory, to Partner and its Affiliates and their Approved Sublicensees, at
the sole and exclusive cost of Atara.  [***].  If the Parties mutually agree that Atara shall continue to provide such Cell Selection services to
Partner  after  [***],  Atara’s  provision  of  such  Cell  Selection  services  shall  be  at  the  sole  and  exclusive  cost  and  expense  of  Partner,  in
accordance with Exhibit F attached hereto. [***].

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     8.11

Notification.  Each Party shall promptly notify the other Party if such Party becomes aware of any information that
is  likely  to  have  a  material  adverse  effect  upon  Partner’s  ability  to  successfully  Commercialize  the  Product  in  the  Field  in  the  Territory  or
Atara’s ability to successfully Commercialize the Product in the Field outside the Territory.

     8.12

Order Handling. Order to Cash.  Partner shall be solely responsible, at its sole cost and expense, for order intake

and order management, as well as invoicing and cash collection (order-to-cash) for sale of the Product in the Territory.

      8.13

[***].

           8.14

  Limitation on Activities Inside the Field and Territory .  From the Effective Date through the period that is
[***] after the Effective Date (the “Limited Period”), Atara, its Affiliates and their respective licensees and sublicensees shall not, other than
the  Development  of  the  Product  in  the  Territory  as  specifically  authorized  under  this Agreement,  Develop  nor  Commercialize  any  product
comprising [***].  For the avoidance of doubt, a chimeric antigen receptor T-cell shall not constitute an allogeneic EBV-specific cytotoxic T-
cell but shall constitute a cell therapy product.  Following the Limited Period and during the Term, [***] . The provisions of this Section 8.14
shall not apply to any Restricted Product, Restricted Product candidate or development program of an acquiror of Atara, including its Affiliates
or subsidiaries, in each case, existing as of the date of the acquisition by such acquiror of Atara,  [***].

    8.15

Partner Non-Compete.  During the Limited Period, none of Partner, its Affiliates and the Approved Sublicensees
shall directly or indirectly Commercialize, or enable any such Affiliate, Approved Sublicensee to Commercialize, any Restricted Product, other
than Product, in the Territory. Following the Limited Period, none of Partner, its Affiliates and the Approved Sublicensees shall directly or
indirectly Commercialize, or enable any such Affiliate, Approved Sublicensee to Commercialize, any Restricted Product, other than Product, in
any country, region, or jurisdiction in the Territory, which Restricted Product that is the subject of [***]. The provisions of this Section 8.15
shall not apply to any Restricted Product of an acquiror of Partner, including its Affiliates or subsidiaries, in each case, existing as of the date of
the acquisition by such acquiror of Partner, [***].

        8.16

Limitation  on  Pursuit  of  Generic  Product.    During  the  Term,  none  of  Partner  or  its  Affiliates,  Approved
Sublicensees, or Distributors shall (a) practice, or authorize any Third Party to practice, any Atara Intellectual Property for any purpose other
than as expressly authorized in this Agreement, (b) take any action to seek, or engage in, the Development, Regulatory Approval, Manufacture
or Commercialization of a Generic Competitor or (c) enable any Third Party to do the same.

     Article 9

     Manufacturing and Supply Matters

           9.1

Manufacturing  and  Supply Agreement.    Within  [***]    from  the  Effective  Date,  the  Parties  will  negotiate  and
execute  a  manufacturing  and  supply  agreement  (the  “Manufacturing  and  Supply Agreement”  or  “MSA”)  on  mutually  agreed  terms  and
conditions for the

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Manufacture and supply of the Product that are customary for agreements of this type.  Partner shall purchase from Atara or its Affiliates all of
Partner’s,  and  its  Affiliates’  and  Approved  Sublicensees’  requirements  of  Product  in  the  Field  in  the  Territory  pursuant  to  the  terms  and
conditions  of  the  MSA.    Key  terms  relating  to Atara’s  Manufacture  and  supply  of  Product  for  Partner  that  are  to  be  incorporated  into  the
Ancillary Agreements are summarized in Exhibit C attached hereto.

    9.2

Diligence.   Atara shall perform and carry out its Manufacturing responsibilities set forth in this Agreement and the

MSA, as applicable.

     9.3

Quality Agreement.  Within [***] from the Effective Date and concomitant with the MSA, the Parties will negotiate
and execute a quality agreement (the “Quality Agreement”) on mutually agreed terms and conditions for the manufacture and supply of the
Product that are customary for agreements of this type, including customary audit rights of Atara Manufacturing Facility.  

    9.4

Return of Product.  All returns of Product shall be in accordance with a mutually agreed Product return protocol, as to

be further specified in the MSA.

     9.5

Atara Supply Obligation.

 (a)

The obligations of Atara under this Article 9, including the obligations to Manufacture (or have Manufactured
by an Atara Manufacturing Facility) and supply Product to Partner hereunder, shall continue (on a country-by-country and Product-by-Product
basis) through to the end of the Royalty Term with respect to such Product in such country; provided, however, as to be further detailed in the
MSA, at any time after a period of [***] from the First Commercial Sale of the Product in the Territory, upon Atara’s delivery of written notice
to Partner, Atara may elect to transfer its global Manufacturing responsibilities for the Product to a qualified Third Party facility that is not an
Atara Manufacturing Facility (the “Atara CMO”).

 (b)

At least [***] before Atara’s delivery of the written notice in Section 9.5(a), Atara shall inform Partner of its
intent  to  deliver  such  written  notice,  at  which  time  Partner  may  choose  to  assume  directly,  or  through  any  qualified  designee  of  Partner
approved in advance by Atara, the Manufacturing of the Product for the Territory, or to rely on the Atara CMO (the supplier so elected by
Partner, including Atara CMO where applicable, being referred to as the “ Selected Manufacturer”).  If so elected by Partner, Atara shall use
Commercially Reasonable Efforts to enable Partner to negotiate with Atara CMO for the supply of the Product for the Territory at terms and
conditions  substantially  as  favorable  as  those  of  Atara.    Atara  shall  use  Commercially  Reasonable  Efforts  to  (i)  transfer  to  the  Selected
Manufacturer technology, materials, and other Know-How required to enable them to Manufacture Product for all of Partner’s authorized uses
in the Field and in the Territory under this Agreement (the “ Technology Transfer”) and (ii) complete the Technology Transfer within [***] of
Atara’s  written  notice  to  Partner  of  Atara’s  election  to  conduct  the  Technology  Transfer.    Atara  shall  bear  the  associated  costs  for  such
Technology Transfer, to be further detailed in the MSA.

Approvals related to the Commercialization of the Product in the

(c)

Until  completion  of  the  Technology  Transfer  to  the  Selected  Manufacturer  and  revision  of  all  Regulatory

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Territory to reflect such Selected Manufacturer as the Manufacturer, Atara shall continue to (i) Manufacture, or have Manufactured by an Atara
Manufacturing Facility, and (ii) supply Product to Partner pursuant to the provisions of this Article 9,  Exhibit C, and the associated MSA.  In
the event that a Technology Transfer to a Selected Manufacturer occurs, upon its completion, Section 2.1 of this Agreement shall be amended
to grant the Selected Manufacturer a non-exclusive, non-sublicensable, fully paid up license under the Atara Intellectual Property existing as of
the completion date of the Technology Transfer to Manufacture the Product for all of Partner’s authorized uses in the Field and in the Territory
under  this  Agreement.    Atara  shall  have  no  further  obligation  to  Manufacture  and  supply  Product  for  any  Partner,  Partner’s  Affiliate,  or
Approved Sublicensee use under this Agreement.

Execution Copy

    Article 10

    Intellectual Property Matters

    10.1
Atara Intellectual Property.

Ownership of Atara Intellectual Property.  Partner acknowledges that, as between the Parties, Atara Controls the

    10.2

Prosecution.  Partner acknowledges that, as between the Parties, Atara, through MSK, has the sole right, but not the
obligation,  at  its  sole  cost  and  expense,  to  file,  prosecute  and  maintain  the  Patent  Rights  in  the  Territory  constituting  Atara  Intellectual
Property.   Atara  shall  keep  Partner  reasonably  informed  of  the  progress  of  its  prosecution  efforts,  by  providing  Partner  with  copies  of  all
material patent prosecution documentation so that Partner may be informed and advise Atara on the continuing prosecution, and Atara agrees
to consider in good faith all such reasonable comments.  Partner shall keep this documentation confidential.  If Atara elects not to file, prosecute
or maintain a Patent Right in any country in the Territory, then it shall notify Partner in writing at least [***] before any deadline applicable to
the filing, prosecution or maintenance of such Patent Right, as the case may be, or any other date by which an action must be taken to establish
or preserve such Patent Right in such country or possession.  Upon notification, Partner may elect to assume thereafter the costs of the filing,
prosecution,  or  maintenance  of  such  Patent  Right.    In  such  event,  Atara  shall  file,  prosecute  or  maintain  such  Patent  Right.  Atara  shall
reimburse  such  costs  directly  incurred  with  respect  to  the  filing,  prosecution,  or  maintenance  of  such  Patent  Right  upon  receipt  of  the
corresponding invoice from Partner.

          10.3

Enforcement  in  the  Territory.    Subject  to  Section  10.3(c)  hereto,  Partner  acknowledges  that,  as  between  the
Parties, Atara has the sole right, but not the obligation, at its sole cost and expense, to enforce the Atara Intellectual Property in the Territory
against Third Party infringement, unauthorized use, misappropriation or threatened infringement thereof.  However, Partner shall have the right
to join such action as a party plaintiff if admissible by applicable Laws at its own costs and expenses in order to seek compensation for its own
damages.

Each  Party  shall  promptly  notify  the  other  Party  in  writing  of  any  existing  or  threatened  infringement,
unauthorized use or misappropriation of the Atara Intellectual Property in the Territory by reason of the Manufacture, use or sale of a product
identical to or substantially similar to the Product and shall provide all evidence in such Party’s possession demonstrating such infringement.

(a)

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 (b)

 Partner shall provide to Atara reasonable assistance in any enforcement of the Atara Intellectual Property in
the Territory against Third Party infringement, at Atara’s request, including joining such action as a party plaintiff if required by applicable
Laws  to  pursue  such  action.    Atara  shall  keep  Partner  regularly  informed  of  the  status  and  progress  of  such  enforcement  efforts,  shall
reasonably consider Partner’s comments on any such enforcement efforts.  Partner shall be entitled to separate representation in such matter by
counsel of its own choice and at its own expense, but Partner shall at all times cooperate fully with Atara in bringing such action.

  (c)

If  Atara,  in  its  sole  discretion,  determines  not  to  exercise  its  right  to  bring  an  action  against  Third  Party
infringement of the Atara Intellectual Property in the Territory, subject to Memorial Sloan Kettering Cancer Center’s secondary right to bring
an  action  against  Third  Party  infringement  of  the Atara  Intellectual  Property  in  the  Territory  as  detailed  in  the  Existing Agreement,  Partner
shall be entitled to bring such action at its sole cost and expense.  Atara shall provide to Partner reasonable assistance in such enforcement, at
Partner’s request, including joining such action as a party plaintiff if required by applicable Laws to pursue such action.  Partner shall keep
Atara  regularly  informed  of  the  status  and  progress  of  such  enforcement  efforts,  shall  reasonably  consider Atara’s  comments  on  any  such
efforts.  Atara shall be entitled to separate representation in such matter by counsel of its own choice and at its own expense, but Atara shall at
all times cooperate fully with Partner in bringing such action.

(d)

A Party with responsibility for enforcement under this Section 10.3 hereto shall not settle any claim, suit or
action that it brought under this Section 10.3 involving Atara Intellectual Property without the prior written consent of the other Party, which
consent shall not be unreasonably withheld; provided that the other Party shall have the sole discretion to withhold consent in the event that
such settlement would (i) restrict in any material respect the scope of the Atara Intellectual Property or its rights or interests therein or otherwise
adversely  impact  the  Atara  Intellectual  Property  rights,  or  (ii)  adversely  impact  the  Development,  Commercialization,  any  Regulatory
Approval or any Regulatory Exclusivity of the Product, either in the Territory or outside the Territory.

(e)

If  either  Party  recovers  monetary  damages  from  any  Third  Party  in  a  suit  or  action  brought  hereunder  with
respect to the Atara Intellectual Property, including in a settlement, such recovery shall be allocated first to the reimbursement of any expenses
incurred  by  the  Parties  in  such  litigation  (including,  for  this  purpose,  a  reasonable  allocation  of  expenses  of  internal  counsel),  and  any
remaining amount shall be retained by the Party bringing such suit or action.  [***].

    10.4

Infringement of Third Party Patent Rights.  If a Party becomes the subject of a Third Party’s claim or assertion of
infringement of a Third Party Patent Right granted by a jurisdiction within the Territory with respect to the Commercialization of the Product
in the Field in the Territory, or the Development or Manufacture of the Product in the Field for Commercialization in the Field in the Territory,
the Party first having notice of the claim or assertion shall promptly notify the other Party, and thereafter, the Parties shall promptly meet to
consider the claim or assertion and mutually agree upon the appropriate course of action, but each of them shall be entitled to defend itself
provided that it shall keep the other Party regularly informed of the status and progress of such defense efforts, shall reasonably consider the
other Party’s comments, and shall not settle any claim, suit or action without the prior written consent

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of the other Party, which consent shall not be unreasonably withheld; provided that the other Party shall have the sole discretion to withhold
consent in the event that such settlement would impose any obligation or liability on the other Party.

        10.5

Patent  Marking.    Partner  shall  mark  Product  marketed  and  sold  by  Partner  (or  its Affiliate  and  their Approved

Sublicensees) hereunder with appropriate patent numbers or indicia, where relevant.

Execution Copy

     Article 11

     Payments

     11.1

Upfront Payment.  No later than [***] after the Effective Date, Partner shall pay to Atara an upfront fee of [***] in
consideration for the licenses granted hereunder (the “Upfront Payment”).  The Upfront Payment shall be non-refundable, non-recoupable and
non-creditable against any other amounts payable hereunder.

              11.2

Development  Milestones  .   Partner  shall  make  the  following  one-time  milestone  payments  to  Atara  for  the

milestone events set forth in this Section 11.2:

[***].

      11.3

Commercial Milestones.  Partner shall make the following one-time milestone payments to Atara for the milestone

events set forth in this Section 11.3:

[***].

      11.4

Royalties on Net Sales.  

Full Royalty Term.  From the Effective Date and through the end of the Full Royalty Term, on a country-
by-country  basis  solely  with  respect  to  the  Full  Royalty  Term,  Partner  shall  make  the  following  royalty  payments  to Atara  on  Net  Sales  of
Product at a rate of: [***].

  (a)

Extended  Royalty  Term.    Following  expiration  of  the  Full  Royalty  Term  in  a  country  of  the  Territory,
Partner shall pay to Atara royalties on Net Sales in such country at a rate of [***] until the termination or expiration of this Agreement (the
“Extended Royalty Term”).

  (b)

      11.5

Third Party Licenses. In the event that Partner determines in its good faith judgment with advice from independent
legal counsel that it is necessary to obtain a license to any Third Party Patent Rights in the Territory, wherein Partner’s Commercialization of
the Product in the Field in the Territory would infringe such Third Party Patent Rights absent a license thereunder, and Partner obtains a license
under such Patent Rights, Partner may deduct from the amounts due to Atara during the Full Royalty Term under Section 11.4(a) an amount
equal to [***] of any royalty payments on net sales actually paid to any such Third Party as consideration solely for any such license to such
Patent Rights in the Territory; provided, however, that in no event shall the

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royalties  owed  to Atara  under  Section  11.4(a)  be  reduced,  in  the  aggregate,  by  more  than  [***].    Partner  agrees  to  provide Atara  a  true,
complete  and  unredacted  copy  of  any  license  or  other  agreement  subject  to  this  Section  11.5  within [***]  of  entering  into  such  license
agreement.

          11.6

Generic  Competitor.    If  during  the  Full  Royalty  Term,  a  Third  Party  Generic  Competitor  receives  Regulatory
Approval,  enters  the  market  for  sale  in  the  Territory,  and  (i)  achieves  a  Generic  Market  Share  of  at  least  [***]  in  any  particular  Calendar
Quarter in any country(ies) of the Territory, in lieu of the royalty rates specified in Section 11.4 hereto, the royalty rate applicable to Net Sales
of Product by Partner, its Affiliates, and Approved Sublicensees in such country(ies) in that Calendar Quarter shall be [***], or (ii) achieves a
Generic Market Share of greater than [***] in any particular Calendar Quarter in any country(ies) in the Territory, in lieu of the royalty rates
specified in Section 11.4 hereto, the royalty rate applicable to Net Sales of Product by Partner, its Affiliates, and Approved Sublicensees in
such county(ies) in that Calendar Quarter shall be [***].

            11.7

Academic  Hospital  Manufacturer.   If  during  the  Full  Royalty  Term,  on  a  country-by-country  basis  in  the
Territory, a product meeting the requirements of clause (a) and (b) of the defined term “Generic Competitor” is manufactured and sold by an
academic hospital in a country in the Territory, Partner shall provide written notice to Atara of the sales of such product in such country and if
the Parties mutually agree that the impact of such sales by the academic hospital is material, [***].

   11.8

Milestone Reports and Payments.

(a)

Atara shall notify Partner (or Partner shall notify Atara, as applicable) in writing within [***] after Atara or
Partner first learns of the achievement of each milestone set out in Section 11.2.  The corresponding milestone payment by Partner shall be due
to Atara within [***] of receipt by Partner of an invoice from Atara and issued no earlier than the notice of achievement of the corresponding
milestone event.

Partner shall notify Atara in writing within [***] after Partner first learns of the achievement of each milestone
set out in Section 11.3.  The corresponding milestone payment by Partner shall be due to Atara within [***] of receipt by Partner of an invoice
from Atara and issued no earlier than the notice of achievement of the corresponding milestone event.

(b)

(c)

All  payments  due  under  Sections  11.2,  11.3  and  11.8  shall  be  payable,  in  full,  in  U.S.  dollars,  and  shall  be
made by wire transfer to the Atara bank account specified in Exhibit E attached hereto, or to such other bank account designated in writing by
Atara at least [***] prior to the applicable payment date, which account shall be opened in Atara’s name in the book of a bank in the European
Union or the United States of America.  Atara agrees to provide to Partner all information and documents required by Partner in connection
with the relevant provisions of Laws relating to anti-money laundering/KYC and which are sufficient to allow Partner to comply with such
Laws.

creditable, and non-cancellable.

(d)

Any milestone payment made by Partner to Atara pursuant to Article 11 hereto shall be non-refundable, non-

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     11.9

Royalty Reports and Payments.

(a)

Reports.  Within  [***]  after  the  end  of  each  Calendar  Quarter,  commencing  with  the  Calendar  Quarter  in
which occurs the first invoiceable sale of Product in the Field in the Territory for which royalties are due and payable by Partner, its Affiliates
or their Approved Sublicensees, Partner shall deliver to Atara a report (each, a “ Royalty Report”) setting out in compliance with the template
attached  in Exhibit  H  all  details  necessary  to  calculate  the  payments  due  under  Section  11.4,  including  royalty  bearing  Net  Sales  and  the
number of units sold in the relevant Calendar Quarter on a country-by-country basis, all relevant exchange rate conversions in accordance with
Section 11.9(b) and the amount of any payment due from Partner to Atara, calculated in accordance with this Article 11.  Partner shall provide
a preliminary, non-binding, estimated Royalty Report (not including information on the number of units sold) within [***] of the end of each
Calendar Quarter.  The royalty payment shall be due within [***] date of invoice and issued no earlier than the date of receipt of the Royalty
Report by Atara.

 (b)

Payments.  All payments due under Sections 11.4 and 11.9 of this Agreement shall be payable, in full, in U.S.
dollars, regardless of the country(ies) in which Net Sales are made.  For the purposes of computing Net Sales of Products sold in a currency
other than U.S. dollars, such currency shall be converted into U.S. dollars using the average quarter to date rate of exchange as consistently
applied per Partner’s internal accounting and reporting process.  Such payments shall be without deduction of exchange, collection or other
charges.  All payments owed under this Agreement shall be made by wire transfer to the Atara bank account specified in  Exhibit E  attached
hereto, or to such other bank account designated in writing by Atara at least [***] prior to the applicable payment date, which account shall be
opened in Atara’s name in the book of a bank in the European Union or the United States of America.  Atara agrees to provide to Partner all
information and documents required by Partner in connection with the relevant Laws relating to anti-money laundering/KYC policies which
are sufficient to allow Partner to comply with such Laws.

(c)

Record Retention.  Beginning with the first invoiceable sale of a Product in the Field in the Territory, Partner
shall keep complete and accurate records pertaining to the sale of such Products including the original data files used to prepare the submitted
Royalty  Reports,  for  a  period  of  [***]  after  the  year  in  which  such  sales  occurred,  and  in  sufficient  detail  to  permit Atara  to  confirm  the
accuracy of the royalties paid by Partner hereunder.

(d)

Late Payments.  In the event that any payment due under this Agreement is not made when due, the payment
shall  accrue  interest  from  the  date  due  at  the  rate  of  [***];  provided,  however,  that  in  no  event  shall  such  rate  exceed  the  maximum  legal
annual interest rate.  The payment of such interest shall not limit Atara from exercising any other rights it may have as a consequence of the
lateness of any payment.

    11.10

Audits.   During the term of this Agreement and for a period of [***] thereafter, at the request and expense [***],
Partner  shall  permit  an  independent,  certified  public  accountant  of  nationally  recognized  standing  appointed  by  Atara,  and  reasonably
acceptable to Partner, at reasonable times and upon reasonable notice, but in no case no more than once for any particular royalty period, or
more than [***] thereafter, to examine such records as may be necessary for the sole purpose of verifying the calculation and reporting of Net
Sales and the correctness of any

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royalty  payment  made  under  this  Agreement  for  any  period  within  the  preceding [***].    Results  of  any  such  examination  shall  be  made
available to both Partner and Atara.  The independent, certified public accountant shall disclose to Atara only the royalty amounts which the
independent auditor believes to be due and payable hereunder to Atara and shall disclose no other information revealed in such audit.  Any and
all records examined by such independent accountant shall be deemed Partner’s Confidential Information which may not be disclosed by said
independent, certified public accountant to any Third Party.  Notwithstanding the above, if such audit reveals an underpayment by Partner in
excess of [***], then [***] shall pay the reasonable costs of the auditors plus interest on the discrepancy as provided for late payments under
Section 11.9(d) within [***] of the completion of the applicable audit.

    11.11

Taxes.

the case may be, shall be responsible for any sales, use, value added, excise or other taxes applicable to such transfer as required by law.

(a)

Sales or Other Transfers .  The recipient of any transfer under this Agreement of Product or Know-How, as

(b)

Withholding.    If  Laws  or  regulations  require  withholding  by  Partner  of  any  taxes  imposed  upon Atara  on
account of any royalties or other payments paid under this Agreement, such taxes shall be deducted by Partner as required by Law from such
payment and shall be paid by Partner to the proper taxing authorities.  Partner shall use Commercially Reasonable Efforts to secure official
receipts  of  payment  of  any  withholding  tax  and  shall  send  them  to  Atara  as  evidence  of  such  payment.    The  Parties  shall  exercise  their
reasonable efforts to ensure that any withholding taxes imposed are reduced as far as possible under the provisions of any applicable tax treaty
and shall cooperate in filing any forms required for such reduction.  Each Party shall cooperate with the other and furnish the other Party with
appropriate documents, including Tax Documentation, to secure application of the most favorable rate of withholding tax under applicable Law
(or exemption from such withholding tax payments, as applicable).  

           11.12

Additional Studies.  

(a)

In  the  event  that  Partner  elects  to  conduct  a  Clinical  Study  or  other  Development  activities  (excluding
Observational  Studies)  pursuant  to  Section  6.1  (i)  in  order  to  obtain  a  Marketing Authorization  in  the  Primary  Indication  in  the  European
Territory or (ii) for any Clinical Study or other Development activities (excluding Observational Studies) upon which the grant of a Marketing
Approval is expressly conditioned then, Partner shall be entitled to set off [***].  

6.2(b), and unless otherwise agreed in writing between the Parties, [***].

(b)

In  the  event  that  Partner  elects  to  solely  conduct  and  fund  New  Development  activities  pursuant  to  Section

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     Article 12

     Representations and Warranties; Disclaimer

    12.1

No Representation of Success.  Atara does not warrant that Atara can successfully Develop or obtain Regulatory

Approvals for the Product in the Field in the Territory.

     12.2

Representations and Warranties of Atara  .  Atara covenants, and represents and warrants to Partner that as of the

Effective Date:

(a)

Atara is a corporation duly organized, validly existing and in good standing under the laws of the jurisdiction
in which it is incorporated, is qualified to do business and is in good standing as a foreign corporation in each jurisdiction in which the conduct
of its business or the ownership of its properties requires such qualification and failure to have such would prevent Atara from performing its
obligations under this Agreement;

(b)

Atara has full right and authority to grant the licenses to Partner as described herein;

(c)

The Agreement has been duly authorized by all requisite corporate action, and when executed and delivered
will become a valid and binding contract of Atara enforceable against Atara in accordance with its terms, subject to applicable bankruptcy,
insolvency, reorganization, moratorium and other Laws affecting creditors’ rights generally from time to time if effect, and to general principles
of equity;

The  execution,  delivery  and  performance  of  this  Agreement  does  not  conflict  with  any  other  agreement,
contract, instrument or understanding, oral or written, to which Atara is a party, or by which it is bound, nor does it violate any Law applicable
to Atara;

  (d)

All necessary consents, approvals and authorizations of all regulatory and Governmental Authorities and other
persons or entities required to be obtained by Atara in connection with the execution and delivery of this Agreement and the performance of its
obligations hereunder have been obtained;

(e)

(f)

The  Patent  Rights  within  the Atara  Intellectual  Property  in  Europe  and  the  UK,  and  to Atara’s  knowledge
countries or regions in the Territory other than Europe and the UK, listed on Exhibit D constitute a true, accurate and complete list of all Patent
Rights within the Atara Intellectual Property in the Territory in existence as of the Effective Date Controlled by Atara relating to the Products
in the Territory;

(g)

Atara  is  the  sole  and  exclusive  owner  or  exclusive  licensee  (subject  to  Section  2.1(c)  and  to  routine
commercial licenses, and provided that certain Know-How licensed to Atara by MSK under the Existing Agreement is licensed to Atara on a
non-exclusive basis) of all of Atara Intellectual Property in the Territory with respect to Product, including all Patents Rights listed on  Exhibit
D and Product Trademarks listed on Exhibit G, free from encumbrances, and has the right to grant to Partner the rights granted herein with the
respect to the Atara Intellectual Property;

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To Atara’s knowledge, all individuals who participated in the invention of any of the inventions claimed in the
Patent  Rights  within  the  Atara  Intellectual  Property  have  made  effective  assignments  of  all  ownership  rights  either  pursuant  to  written
agreement or by operation of applicable Law;  

(h)

To Atara’s  knowledge,  all  application  and  registration  fees  in  respect  of  the  Patent  Rights  within  the Atara
Intellectual Property listed on Exhibit D have been paid and all necessary documents and certificates have been filed with the relevant agencies
for the purpose of registering such Patent Rights within the Atara Intellectual Property;

(i)

All application and registration fees in respect of the Product Trademarks listed on Exhibit G have been paid
and all necessary documents and certificates have been filed with the relevant agencies for the purpose of registering such Product Trademarks;

(j)

or manufacturing of the Product;

(k)

To Atara’s knowledge, Atara has not misappropriated any know-how relating to the development, registration

There are no actual, pending, alleged, or to Atara’s knowledge, threatened actions, suits or claims alleging the
misappropriation  of  any  know-how  relating  to  the  development,  registration  or  manufacturing  of  the  Product.   Atara  has  taken  reasonable
precautions to preserve the confidentiality of the Atara Know-How within the Atara Intellectual Property;

(l)

Atara  has  not  granted  as  of  the  Effective  Date  any  licenses  to  any Affiliate  or  Third  Party  under  the Atara
Intellectual  Property  or  Regulatory Approvals  to  be  obtained  by Atara  hereunder  which  would  conflict  with  the  licenses  granted  to  Partner
hereunder;

(m)

(n)

There are no actual, pending, alleged or to Atara’s knowledge, threatened action, suits, claims, interference or
governmental investigations involving a Product (including with respect to the development or manufacturing of a Product or any Regulatory
Approval or MAA related thereto), the Atara Intellectual Property, by or against Atara, or any of its Affiliates or, to Atara’s knowledge, other
licensees, and to Atara’s knowledge, no circumstances that may give rise to any such action, suits, claims or investigation;

Property.  To Atara’s knowledge, no Third Party infringes or misappropriates any of the Atara Intellectual Property;

(o)

Atara  has  not  brought  a  claim  alleging  an  infringement  by  a  Third  Party  of  any  of  the  Atara  Intellectual

unenforceable;

(p)

To Atara’s knowledge, none of the issued Patent Rights within the Atara Intellectual Property are invalid or

(q)

Atara has disclosed to Partner in writing copies of: (i) any and all material study reports, or synopses of the
materials  aspects  thereof,  from  Clinical  Studies  or  GLP  preclinical  studies  of  the  Product  in  its  possession,  and  (ii)  all  material  filings  and
correspondence between Atara and its Affiliates and the EMA, relating to clinical or preclinical studies of the Products, and such information
and materials are true and accurate in all material respects

taken together as a whole, contain any untrue or misleading

(r)

no  information  or  materials  provided  by  or  on  behalf  of Atara  to  Partner  including  in  the  data  room,  when

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statement of a material fact or, to Atara’s knowledge, omit to state a material fact, in each case, that is likely to have a material adverse impact,
on the Regulatory Approvals, Manufacturing and/or Commercialization, in each case, for the Product in the Territory;

provided by Atara to Partner, was generated in compliance with applicable Laws in all material respects;

(s)

All data with respect to Product that (i) is intended to be or was provided to a Regulatory Authority, or (ii) was

(t)

In  the  course  of  the  development  of  Product, Atara  has  not  used  any  employee  or  consultant  who  has  been
debarred by any Regulatory Authority or was the subject of debarment proceedings by a Regulatory Authority, and to Atara’s knowledge, no
such employees or consultants have been used by any Third Party on behalf of Atara in connection with the development of the Product.  All
studies conducted by or on behalf of Atara with respect to the Product or Product have been conducted in accordance with applicable Laws by
persons with appropriate education, knowledge and experience in all material respects;

The Existing Agreement is in full force and effect in accordance to its terms as disclosed to Atara.  No terms of
the Existing Agreement material to the rights granted to Partner hereunder have been redacted in the Existing Agreement made available to
Partner;

(u)

Agreement, that could materially interfere with Partner’s exercise of its sublicensing rights under this Agreement;

(v)

No  Third  Party  has  any  right  of  consent,  right  of  first  negotiation  or  similar  rights  under  the  Existing

(w)

Atara  has  maintained  and,  unless  otherwise  agreed  to  by  Partner,  will  maintain  and  keep  in  full  force  and
effect  all  material  agreements  (including  the  Existing Agreement  in  accordance  with  its  terms)  and  filings  (including  Patent  Rights  filings)
necessary to perform its obligations hereunder.  Atara and its Affiliates are in compliance with the Existing Agreement and have performed all
material  obligations  required  to  be  performed  by  them  to  date  under  the  Existing Agreement.    Neither Atara  nor  its Affiliates  are  (with  or
without the lapse of time or the giving of notice, or both) in material breach in any respect under the Existing Agreement;

Agreement; and

(x)

Atara has no knowledge of any breach of the representations and warranties given by the parties to Existing

(y)

To  the  extent  relating  to  the  Product,  Atara  shall  not  agree  or  consent  to  any  substantive  amendment,
supplement or other modification to the Existing Agreement or exercise any other right of agreement or consent thereunder, in each case to the
extent that such amendment, supplement, modification, exercise or consent would materially and adversely affect Partner’s rights under this
Agreement, unless Partner shall have consented in writing to the same.  

    12.3

Representations and Warranties of Partner.  Partner covenants, and represents and warrants to Atara that as of the

Effective Date:

Partner is a corporation duly organized, validly existing and in good standing under the laws of jurisdiction in
which it is incorporated and it has full right and authority to enter into this Agreement and to accept the rights and licenses granted as herein
described;

(a)

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(b)

This Agreement has been duly authorized by all requisite corporate action, and when executed and delivered
will become a valid and binding contract of Partner enforceable against Partner in accordance with its terms, subject to applicable bankruptcy,
insolvency, reorganization, moratorium and other Laws affecting creditors’ rights generally from time to time if effect, and to general principles
of equity;

The  execution,  delivery  and  performance  of  this  Agreement  does  not  conflict  with  any  other  agreement,
contract,  instrument  or  understanding,  oral  or  written,  to  which  Partner  is  a  party,  or  by  which  it  is  bound,  nor  does  it  violate  any  Law
applicable to Partner; and

(c)

All necessary consents, approvals and authorizations of all regulatory and Governmental authorities and other
persons or entities required to be obtained by Partner in connection with the execution and delivery of this Agreement and the performance of
its obligations hereunder have been obtained.

(d)

      12.4

Representations of Both Parties .  Partner, with respect to itself and its Affiliates that have been or will be involved
in the Development, Regulatory Filing activities and/or Commercialization of the Product in the Territory represents, warrants to Atara that, as
of the Effective Date, and Atara represents, warrants to Partner that, as of the Effective Date,  to the knowledge of such Parties’ compliance
department:  

any Anti-Corruption Law in the Territory;

(a)

neither they or their directors, officers, employees, or any person authorized to act on its behalf have violated

(b)

neither they nor any person acting on its behalf, has offered, given, authorized, or promised anything of value
(as defined by applicable Anti-Corruption Laws), either directly or indirectly, to any person, including to any Public Official or Entity, for the
purpose of (i) improperly influencing any official act or decision; (ii) inducing performance or non-performance of any act in violation of a
lawful duty; or (iii) securing an improper benefit or business advantage, in each case ((i) – (iii)) in any manner that violates the applicable Anti-
Corruption Laws in the Territory;

any alleged or suspected violation of Anti-Corruption Laws in the Territory; and

(c)

they have not received any written notice, request, or citation from any Governmental Authority with respect to

(d)

they are not under investigation or being prosecuted by a Government Authority with respect to any alleged or

suspected violation of Anti-Corruption Laws in the Territory.

    12.5

Certain Rights and Obligations of Atara.

            (a)

Atara shall not during the term of this Agreement (i) grant any lien, pledge, encumbrance, mortgage, or
security interest (excluding any license rights or equivalents thereof) (collectively “Liens”) with respect to this Agreement or any of the Patents
Rights within the Atara Intellectual Property in the Territory or (ii) permit such a Lien, to attach to this Agreement or any of such rights, in each
case if such Lien would conflict with the rights granted to Partner hereunder.

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Upon termination of the Existing Agreement, for the benefit of Partner and should Partner so elect, Atara shall
assign to MSK the portion of the Agreement that relates to the Existing Agreement and shall use Commercially Reasonable Efforts to pursue
enforcement of Section 17.5 of the Existing Agreement;

(b)

    (c)

To the extent relating to the Product in the Territory, Atara shall not agree or consent to any substantive
amendment, supplement or other modification to the Existing Agreement or exercise any other right of agreement or consent thereunder, in
each  case  to  the  extent  that  such  amendment,  supplement,  modification,  exercise  or  consent  could  materially  and  adversely  affect  Partner’s
rights  under  this Agreement,  unless  Partner  shall  have  consented  in  writing  to  the  same,  which  consent  may  not  be  unreasonably  withheld,
conditioned  or  delayed  (and  which  agreement  or  consent  of  Partner  shall  be  provided  within  [***]          after  a  request  therefor  if  such
amendment, supplement or other modification would not materially and adversely affect Partner’s rights under this Agreement).

consent may not be unreasonably withheld, conditioned or delayed.

        (d)

Atara  shall  not  terminate  the  Existing  Agreement  without  the  prior  written  consent  of  Partner,  which

        (e)

Atara  shall  at  all  times  comply  with  the  terms  of  the  Existing Agreement.   Atara  shall  promptly  notify
Partner of any actual or threatened breach of the Existing Agreement of which Atara becomes aware.  Without limiting the foregoing, within
[***]     after Atara’s receipt of any written notice, or otherwise becoming aware that such a notice may be forthcoming, relating to any alleged
breach by Atara under such Existing Agreement, Atara shall notify Partner thereof, specifying the basis for the alleged breach, as set out in the
notice or otherwise known to Atara.  Without prejudice to any of Partner’s other rights under the Agreement or other remedies available to it,
Partner shall have the right to take step to cure an actual breach of the Existing Agreement or prevent a termination of the Existing Agreement,
at Atara’s costs.  Partner may set off any reasonable payments made by or on behalf of Partner in connection with the performance of such
steps against any amounts payable by Partner to Atara under this Agreement.

    12.6

Certain Rights and Obligations of Partner.

(a)

Partner’s,  and  Partner’s Affiliates,  employees,  officers,  contractors,  and  consultants  performing  activities  in
connection with this Agreement shall execute or have executed agreements requiring assignment to Partner or Partner’s Affiliate, as applicable,
all right, title and interest in and to their inventions and discoveries invented or otherwise discovered or generated during the course of and as a
result of such activities, whether or not patentable, if any, prior to commencing such activities;

Partner currently has, and will maintain during the Term of this Agreement, directly or through its Affiliates,
Approved Sublicensees, and Distributors (i) sufficient qualified and trained personnel and resources, and (ii) necessary financial and technical
capacity to effectively fulfill its obligations related to the Product as contemplated in this Agreement.

(b)

    12.7

No Other Warranties.  EXCEPT AS EXPRESSLY STATED IN THIS Article 12, (A) NO REPRESENTATION,
CONDITION  OR  WARRANTY  WHATSOEVER  IS  MADE  OR  GIVEN  BY  OR  ON  BEHALF  OF  PARTNER  OR  ATARA;  (B)  ALL
OTHER CONDITIONS

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AND  WARRANTIES  WHETHER ARISING  BY  OPERATION  OF  LAW  OR  OTHERWISE ARE  HEREBY  EXPRESSLY  EXCLUDED,
INCLUDING  ANY  CONDITIONS  AND  WARRANTIES  OF  MERCHANTABILITY,  FITNESS  FOR  A  PARTICULAR  PURPOSE  OR
NON-INFRINGEMENT; AND (C) ALL KNOW-HOW, INFORMATION AND MATERIALS PROVIDED BY EITHER PARTY TO THE
OTHER PARTY UNDER THIS AGREEMENT ARE PROVIDED “AS-IS.”  

Execution Copy

     Article 13

     Indemnification; Insurance; Disclaimer

      13.1

Indemnification by Atara .  Subject to Section 13.3, Atara shall indemnify, defend and hold harmless Partner and
its  Affiliates,  their  subcontractors  and  Approved  Sublicensees  and  its  and  their  shareholders,  directors,  officers,  employees,  agents  and
representatives and insurers (the “Partner Indemnified Persons”) from and against all Claims that may arise directly or indirectly as a result
of:  (i)  the  fraud,  gross  negligence  or  willful  or  wrongful  acts  or  omissions  of Atara;  (ii)  a  breach  by Atara  of  any  of  its  representations  or
warranties  under  this  Agreement;  (iii)  the  failure  of  Atara  to  comply  with  applicable  Laws;  or  (iv)  Atara’s  Development,  Manufacture
(provided that such indemnity will be placed in the MSA when entered into), Cell Selection services and Commercialization of the Products by
or  on  behalf  of Atara,  in  each  case,  except  to  the  extent  such  Claim  arises  directly  or  indirectly  as  a  result  of  any  of  the  matters  for  which
Partner is providing indemnification pursuant to Section 13.2.

     13.2

Indemnification by Partner.  Subject to Section 13.3, Partner shall indemnify, defend and hold harmless Atara and
its Affiliates and their subcontractors and its and their shareholders, directors, officers, employees, agents and representatives and insurers (the
“Atara Indemnified Persons”) from and against all Claims that may arise directly or indirectly as a result of: (i) the fraud, gross negligence or
willful or wrongful acts or omissions of Partner; (ii) a breach by Partner of any of its representations or warranties under this Agreement; (iii)
the failure of Partner to comply with applicable Laws; or (iv) Partner’s Development, as applicable, Manufacture, if and when transferred to
Partner pursuant to this Agreement, and Commercialization of the Products by or on behalf of Partner, in each case, except to the extent such
Claim arises directly or indirectly as a result of any of the matters for which Atara is providing indemnification pursuant to Section 13.1.

      13.3

Notice  of  Claim.   If  a  Party  intends  to  claim  indemnification  under  this Agreement  (the  “Indemnitee”),  it  shall
promptly notify the other Party (the “Indemnitor”) in writing of such alleged loss and the Third Party Claim.  The Indemnitor shall have the
right to control the defense thereof with counsel of its choice as long as such counsel is reasonably acceptable to Indemnitee.  Any Indemnitee
shall have the right to retain its own counsel at its own expense for any reason in connection with such Third Party Claim, provided, however,
that  if  the  Indemnitee  shall  have  reasonably  concluded,  based  upon  a  written  opinion  from  outside  legal  counsel,  that  there  is  a  conflict  of
interest between the Indemnitor and the Indemnitee in the defense of such action, the Indemnitor shall pay the fees and expenses of one law
firm serving as counsel for the Indemnitee in relation to such Third Party Claim.  The Indemnitee, its employees and agents, shall reasonably
cooperate  with  the  Indemnitor  and  its  legal  representatives  in  the  investigation  of  any  Third  Party  Claims  covered  by  this Agreement.    The
obligations of this Article 13 shall not apply to any

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settlement  of  any Third  Party  Claims  if  such  settlement  is  affected  without  the  consent  of  both  Parties,  which  shall  not  be  unreasonably
withheld or delayed. Each Party will not, without the prior written consent of the other Party, settle such Third Party Claim or consent to the
entry of any judgment to the extent that such settlement or judgment: (i) does not release the other Party from all liability with respect to such
Third Party Claim, or (ii) likely will materially adversely affect such other Party or cause such other Party to incur any material obligation or
liability. The failure to deliver written notice to the Indemnitor within a reasonable time after the commencement of any such action, to the
extent prejudicial to its ability to defend such action, shall relieve the Indemnitor of any obligation to the Indemnitee under this Section 13.3.  It
is understood that only Partner and Atara can claim indemnity under this Agreement (on its own behalf or on behalf of its Indemnitees), and
other Indemnitees may not directly claim indemnity hereunder.

    13.4

Insurance.  Each Party, at its own cost and expense shall, [***], carry and keep in force liability insurance covering

such risks as are appropriate and in accordance with sound business practice and the Parties’ obligations under this Agreement.

        13.5

Limitation  of  Liability.   NEITHER  PARTY  HERETO  WILL  BE  LIABLE  FOR  INDIRECT,  INCIDENTAL,
CONSEQUENTIAL,  SPECIAL,  EXEMPLARY,  OR  PUNITIVE  DAMAGES,  INCLUDING  LOST  PROFITS,  ARISING  FROM  OR
RELATING  TO  THIS  AGREEMENT,  REGARDLESS  OF  ANY  NOTICE  OF  SUCH  DAMAGES,  EXCEPT  IN  RESPECT  OF  ANY
BREACH  OF  (1)  A  PARTY  UNDER  Article  14  OR  (2)  INDEMNIFICATION  OBLIGATIONS  UNDER  THIS  Article  13  FOR  THIRD
PARTY CLAIMS.  FOR THE AVOIDANCE OF DOUBT, NOTHING IN THIS CLAUSE SHALL LIMIT OR EXCLUDE ANY LIABILITY
TO A THIRD PARTY FOR FRAUD BY ANY PARTY.

     Article 14

     Confidentiality; Publications; Data Protection

          14.1

Confidential  Information.   The  Parties  acknowledge  that  the  Confidential  Information  include  valuable  trade
secrets  and  is  proprietary  and  the  exclusive  property  of  the  disclosing  Party  and  its Affiliates.    Unless  otherwise  set  forth  in  an Ancillary
Agreement, during the Term and for a period of [***] thereafter, the receiving Party shall hold the Confidential Information supplied by the
disclosing  Party  hereunder  in  strict  confidence  and  shall  use  such  Confidential  Information  solely  for  the  purposes  of  performing
hereunder.  Notwithstanding the foregoing, trade secrets shall be treated as Confidential Information for as long as they retain their status as
trade secrets.  The receiving Party may only disclose Confidential Information to those directors, officers, employees, attorneys, contractors,
agents, potential acquiror’s, potential sublicensees, bankers, and Affiliates (each a “Representative”) who have a need to know and who are
bound by obligations of confidentiality and non-use with respect to such Confidential Information that are at least as restrictive as those set
forth herein.  Each of the Parties agrees to: (a) advise their Representatives of the proprietary nature of the Confidential Information and the
terms and conditions of this Agreement requiring that the confidentiality of such information be maintained; and (b) use reasonable safeguards
to  prevent  unauthorized  use  by  such  Representatives.    Each  Party  shall  be  responsible  for  any  breach  of  this Agreement  by  its  respective
Representatives.

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    14.2

Agreement Confidentiality.  Neither Party hereto shall disclose the terms of this Agreement to any other person or
entity other than such Party’s Representatives, or as may otherwise be required by applicable Laws.  In the event a Party reasonably believes it
is required by applicable Laws to disclose any terms of this Agreement, prior to any proposed disclosure of any of the terms of this Agreement,
such Party shall allow and reasonably assist the other Party in taking any action to lawfully prevent or limit any such disclosure.

    14.3

Exceptions.  For the purposes of this Agreement, “Confidential Information” shall not include:

Representatives in violation hereof);

(a)

Confidential  Information  which  is  or  becomes  public  knowledge  (through  no  fault  of  the  Parties  or  their

lawful availability can be properly demonstrated);

(b)

Confidential Information which is lawfully made available to a Party by an independent third party (and such

Party (and such prior possession can be demonstrated by competent evidence); or

(c)

Confidential Information which is already in a Party's possession at the time of initial receipt from the other

independent development can be demonstrated by competent evidence.

(d)

Confidential  Information  which  is  independently  developed  by  a  Party  or  its  Representatives  and  such

     14.4

Disclosures Required by Applicable Law.  Either Party may disclose Confidential Information which is required to
be disclosed by applicable Laws or order of any Government Authority to be disclosed; provided, however,  that the Party so disclosing shall,
give the other Party as much prior written notice as reasonably practicable to permit it to seek a protective order or other similar order with
respect to the Confidential Information and, thereafter, shall disclose only the minimum Confidential Information required to be disclosed in
order to comply, whether or not the other Party seeks or obtains any such protective or other similar order.  Notwithstanding the foregoing,
information disclosed as set forth in this Section 14.4 shall not be disclosed to any other Third Party without the prior written consent of the
disclosing Party.

    14.5

Injunctive Relief.  Each Party acknowledges and agrees that its breach of the confidentiality and non-use obligations
set  forth  herein  may  cause  irreparable  harm  to  the  disclosing  Party  which  would  not  be  fully  compensable  by  payment  of  money  damages
alone,  and  that  in  the  event  of  such  a  breach  or  threatened  breach  the  disclosing  Party  shall  be  entitled  to  seek  equitable  relief  (including,
without  limitation,  injunctive  relief),  without  the  necessity  of  proving  actual  damages  or  posting  a  bond.    Such  equitable  relief  shall  be  in
addition to and not in lieu of any other relief available to the disclosing party at law or in equity.

        14.6

Ownership  of  Confidential  Information.    All  Confidential  Information  which  either  Party  or  any  of  its
Representatives shall obtain or to which either Party or any such Representative shall be given access pursuant to or in connection with this
Agreement, shall be and remain the sole property of the disclosing Party, and the receiving Party shall have no rights or interests (except as
expressly provided herein) to or in such Confidential Information.

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    14.7

Return or Destruction of Confidential Information.  Immediately upon the expiration or earlier termination of this
Agreement, the receiving Party shall, at the other Party’s option, return to the disclosing Party, or provide a certificate of one of its Executive
Officers as to the destruction of all Confidential Information (including all copies thereof) then in the possession of the receiving Party or any
of its Representatives.  Each Party may retain one (1) archival copy of such Confidential Information, which Confidential Information shall be
subject to the confidentiality obligations set forth in this Article 14.

        14.8

Data  Protection.    Each  Party  shall  comply  with  their  respective  obligations  under  applicable  Data  Protection
Laws.    Where  one  Party  discloses  personal  data  to  the  respective  other  Party,  the  disclosing  Party  is  responsible  to  ensure  meeting  all
conditions  that  are  legally  required  to  allow  this  disclosure  for  purposes  of  this Agreement  (including  medical  and  diagnostic  research  and
development purposes).  If such disclosure may include transfer of personal data from the European Economic Area (EEA) to a non-adequate
country as defined by the General Data Protection Regulation 2016/679 (GDPR) such a transfer will require the prior conclusion of a specific
agreement between the Parties, which they expressly accept, providing for the implementation of the most appropriate transfer mechanism in
order to comply with the provisions of the GDPR related to export of personal data outside EEA. Additionally, this disclosure may include,
e.g., ensuring that respective Data Subjects have given and not withdrawn their consents, or anonymizing or de-identifying the human personal
data prior to disclosure.

    14.9

Publications.

Atara shall have the right to publish any information, data, or results obtained by Atara independently of this
Agreement with respect to the Product in written, oral or other form and in any forum, provided that it shall provide prior notice to Partner with
respect to any new Development Data that it intends to publish.

(a)

  (b)

If  either  Party  (the  “Publishing  Party”)  wishes  to  publish  any  information,  data  or  results  regarding  the
Product in the Field in the Territory obtained from activities authorized under this Agreement, including any Development Data resulting from
the Current Studies in any scientific journals or scientific conferences, a manuscript of the proposed publication shall first be sent to the other
Party (the “Receiving Party”) at least [***]  in advance of such publication for review.  The Publishing Party shall consider in good faith the
Receiving Party’s comments during this [***] period and unless the Receiving Party informs the Publishing Party in writing during this [***]
period that the proposed publication must be delayed in order to protect a patentable invention or changed to avoid disclosure of the Receiving
Party’s  Confidential  Information  or  adjusted  (to  the  extent  scientifically  reasonable)  to  avoid  any  materially  adverse  impact  on  the
Development or Commercialization of the Product, the Publishing Party shall be free to publish such results.  In the event that a delay of the
proposed publication is required, the Publishing Party shall withhold such submission for publication for one additional period, up to [***], or
such other period as the Parties may mutually agree.

If a Party intends to present any information, data or results regarding activities relating to the Product in the
Field  in  the  Territory,  including  any  Development  Data  resulting  from  the  Current  Studies,  at  symposia  or  other  meetings  of  healthcare
professionals, or international and/or US or European congresses, conferences or meetings organized by a

(c)

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professional society or organization, the provision of subclause (b) shall apply mutatis mutandis to (i) all abstracts that will be submitted for
publication (ii) all draft slide presentations for use in oral presentations, and (iii) all posters that will be presented at such Scientific Meeting,
provided that the [***] review period referred to in subclause (b) shall be reduced to [***].

     14.10

Publicity.  The Parties shall agree on a joint press release in relation to the execution of this Agreement, following
the  public  dissemination  of  which  (i)  either  Party  may  make  subsequent  public  disclosure  of  the  contents  of  such  statement,  in  a  manner
reasonably consistent with such contents, without the further approval of the other Party, and (ii) each Party shall be entitled to refer publicly to
the relationship of the Parties reflected in this Agreement in a manner that is consistent with the joint press release issued by the parties.  All
other  publicity,  press  releases  and  other  announcements  relating  to  this Agreement  or  the  transactions  contemplated  hereby,  including  any
announcement that discloses the existence of this Agreement or any Development or Commercialization activities with respect to the Product
in  the  Field  and  in  the  Territory,  shall  be  reviewed  in  advance  by  and  subject  to  the  approval  of  both  Parties,  which  approval  shall  not  be
unreasonably withheld; except that:

(a)

nothing  in  this  Section  14.10  shall  prevent  a  Party  from  promptly  making  all  disclosures  and  filings  with
Government Authorities as may, in its judgement be required or advisable in connection with the execution and delivery of this Agreement or
the consummation of and the performance thereof the transactions contemplated hereby, including, without limitation, disclosures required by
the  rules  and  regulations  of  the  SEC,  other  Government Authority,  or  applicable  stock  exchange,  provided  that  except  where  prohibited  by
applicable Law or exigent circumstances, the receiving Party takes reasonable best efforts to provide the disclosing Party at least [***] prior
written  notice  of  such  disclosure  (and  the  right  to  review  and  comment  on  the  proposed  disclosure),  and  discloses  only  that  portion  of  the
Confidential Information that the receiving Party is legally required to disclose in the receiving Party’s legal counsel opinion;

(b)

to the extent that this Agreement and one or more of the Ancillary Agreements may need to be filed by Atara
with the SEC, Atara shall, prior to making any such filing with the SEC, provide Partner and its counsel with a proposed redacted version of
this Agreement (and any other Ancillary Agreement, as applicable) which it intends to file with the SEC and to give due consideration to any
comments provided by Partner or its counsel and use reasonable efforts to obtain confidential treatment for such required disclosure;

following the filing of the Agreement or any Ancillary Agreement with the SEC, Atara may describe or refer
to  portions  of  the Agreement  or  any Ancillary Agreement  for  which  confidential  treatment  is  not  obtained  from  the  SEC  without  the  prior
review or approval of Partner;

(c)

Atara may, only as required by the rules and regulations of the SEC or applicable stock exchange, disclose the
Net Sales set forth in any Royalty Report in any earnings release, quarterly report or annual report, as the case may be, in each case without the
prior review or consent of Partner; and

(d)

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previously approved by the other Party to the extent such materials are substantially in the same form as previously approved.

(e)

either  Party  shall  be  free,  without  the  consent  of  the  other  Party,  to  continue  to  publicly  disclose  materials

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    Article 15

    Subcontracting

     15.1

Atara.   Subject to the terms and conditions of this Agreement, including, without limitation, Section 15.3 hereto,
Atara  shall  have  the  right  to  carry  out  all  or  any  part  of  its  obligations  under  this  Agreement  or  any  Ancillary  Agreement  through  its
subsidiaries, Affiliates or one or more Third Party subcontractors, with prior notice to the JSC with respect to the primary CRO responsible for
operating  the  Clinical  Studies  and  prior  approval  of  the  JSC  with  respect  to  Manufacturing  entities  other  than  the  Atara  Manufacturing
Facilities.

    15.2

Partner.   Subject to the terms and conditions of the Agreement, including, without limitation, Section 15.3 hereto,
Partner  shall  have  the  right  to  carry  out  all  or  any  part  of  its  obligations  under  this Agreement  or  any Ancillary Agreement  through  (i)  its
Affiliates and Approved Sublicensees, and Distributors, or (ii) one or more Third Party subcontractor(s) that do not require a license under the
Atara Intellectual Property to perform appointed activities under this Agreement.

          15.3

Responsibility  For  Subcontractors.   Each  Party  shall  ensure  that  each  of  its  subcontractors  or  Approved
Sublicensees  (as  applicable),  if  any,  accepts  and  complies  with  all  of  the  terms  and  conditions  of  this Agreement  and  such  Party  shall  be
responsible for all acts of such subcontractors or Approved Sublicensees as if such acts were its own.

     Article 16

     Term and Termination

      16.1

Term.  This Agreement will commence on the Effective Date and, unless earlier terminated under this Article 16
shall  expire  following  the  last  Commercial  Sale  of  the  Product  in  the  Field  in  the  Territory  by  Partner,  its  Affiliates  or  their  Approved
Sublicensees (the “Term”).  

     16.2

Termination for Material Breach, Transfer or Assignment, Insolvency Event.

    (a)

Either  Party  may  terminate  this  Agreement  in  the  event  of  a  material  breach  by  the  other  Party  of  any
material obligation of this Agreement in the overall context of the Agreement on [***] prior written notice to the other, specifying the nature of
the breach, unless such other Party shall (i) cure such default within such [***] period or, (ii) if not capable of being remedied within such
[***] period, communicate to the non-breaching Party a written remediation plan reasonably designed to cure such breach or default within a
reasonable additional time period, not to exceed an additional [***] following expiration of the foregoing [***]  period and diligently seeks to
remedy the breach in accordance with the remediation plan.  If the allegedly breaching Party disputes in good faith the material breach, this
Agreement shall not be terminable by the non-breaching Party until it has been determined by arbitration under Section 17.10(c) that this

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Agreement  was  materially  breached  by  the  breaching  Party  and  then  only  if  the  breaching  Party  has  not  cured  such  material  breach  within
[***]  following  such  arbitration  determination.    If  the  material  breach  is  due  to  an  Approved  Sublicensee  or  Distributor  of  Partner,  the
termination of the license or sublicense with such Approved Sublicensee or Distributor within [***] of the notice of breach would be deemed
to cure such breach for the purposes of this Section 16.2(a).

(b)

Notwithstanding  the  provisions  of  Section  16.2(a),  either  Party  may  terminate  this  Agreement  on  written
notice with immediate effect upon the Insolvency Event of the other Party.  All licenses granted under this Agreement are deemed to be, for
purposes of Section 365(n) of the U.S. Bankruptcy Code, licenses of right to intellectual property as defined in Section 101 of such Code.  The
Parties agree that Partner may fully exercise all of its rights and elections under the U.S. Bankruptcy Code and any foreign equivalent thereto in
any  country  having  jurisdiction  over  a  Party  or  its  assets.    The  Parties  further  agree  that,  in  the  event  Partner  elects  to  retain  its  rights  as  a
licensee  under  such  Code,  Partner  shall  be  entitled  to  complete  access  to  any  Licensed  Intellectual  Property  and  all  embodiments  of  such
technology.

       16.3

Termination  for  Patent  Challenge.   If  Partner  commences  or  actively  participates  in  any  action  or  proceeding
(including any patent opposition or re-examination proceeding), or otherwise asserts in writing any claim challenging or denying the validity or
enforceability  of  any  patent  claim  in  the Atara  Intellectual  Property,  then Atara  shall  have  the  right,  in  its  sole  discretion,  to  terminate  this
Agreement upon providing Partner [***]   prior written notice of termination. In addition to all other rights and remedies available to Atara for
any breach of this provision by Partner, in the event that any such challenge is not successful, then Partner shall reimburse Atara for all costs
and expenses, including but limited to attorney’s fees, incurred by Atara incurred as a result of defending against such challenge.

     16.4

Termination  for  Convenience  by  Partner.    Partner  shall  be  permitted  to  terminate  this Agreement  at  will  (a)  in
[***], or (b) on a country-by-country basis outside the [***] with [***] prior written notice to Atara in the Pre-Transfer Period and [***] prior
written notice to Atara in the Post-Transfer Period.  During the period after providing Atara a notice to terminate pursuant to this Section 16.4
and  prior  to  the  effective  date  thereof,  this Agreement  will  remain  in  full  force  and  effect  with  respect  to  such  terminated  country(ies)  and
Partner shall continue (and shall cause all its Affiliates, Approved Sublicensees and Distributors to continue) to perform Partner’s obligations
and applicable activities under this Agreement in such country(ies).

  16.5

Termination by Mutual Agreement .  In the event that by [***], (a) no Marketing Authorization has been obtained
for the Product in the European Territory and (b) there is no ongoing Development for a Product for Commercialization in  the  Field  in  the
Territory,  the  Parties  shall  discuss  in  good  faith  the  terms  and  conditions  under  which  the Agreement  may  be  terminated  by  their  mutual
agreement.

      16.6

Termination for Safety Reasons.  Partner shall be permitted to terminate the Agreement for Safety Reasons upon
[***]  written  notice  to  Atara,  but  only  after  consulting  with  Atara  at  least  [***]  on  Partner’s  assessment  with  respect  to  such  Safety
Reasons.  In this regard, “Safety Reasons” shall mean that, based upon all relevant scientific data, there are safety and public health issues
relating to the Product such that the medical benefit/risk ratio of such Product

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is sufficiently unfavorable as to materially compromise the welfare of patients so that use in patients is no longer justifiable

  16.7

Alternative to Termination for Material Breach. If Atara has materially breached or defaulted in the performance of
any of its material obligations hereunder with respect to Regulatory Filings and Regulatory Interactions during the Pre-Transfer Period, and
Manufacturing and Cell Selection services during the Term, or of its obligations in Sections 8.13 and 8.14, and such breach is not curable or
has not been cured within the cure period in Section 16.2 after written notice thereof was provided by Partner, then, [***].

     16.8

Consequences of Termination.  

(a)

Accrued  Obligations.    The  termination  of  this Agreement  by  either  Party  shall  not  release  the  other  Party
from any liability which, at the time of such termination, has already accrued to the other Party or which is attributable to a period prior to such
termination, nor will any such termination of this Agreement preclude either Party from pursuing all rights and remedies it may have under this
Agreement, or at law or in equity, with respect to breach of this Agreement, provided that any milestone payment that is achieved under Article
11.2(b) and (c) during the termination notice period shall not be due.

  (b)

Rights on Termination of Agreement.  In case of termination of this Agreement by either Party (unless as

otherwise specified), this Section 16.8(b) shall apply:

(i)

Wind-down Period.

Partner shall use Commercially Reasonable Efforts to effect a smooth termination of the
Agreement, including by performing the activities set forth in Sections 16.8(b)(i)(3), (4) and (5), for a period not exceeding [***] following the
termination of the Agreement (“Transition Period”).

(1)

Product in the Territory following the termination of this Agreement during the Transition Period.

(2)

Partner  shall  return  to  Atara,  [***],  in  resalable  form  its  remaining  inventory  of  the

In  the  event  Partner  is  the  sponsor  of  or  is  responsible  for  conducting  any  on-going
Clinical Studies of the Product following the date a notice of termination has been issued by Atara or Partner, as applicable, Partner shall be
entitled  to  complete  or  wind  down  such  activities,  unless Atara  requests  that  they  be  transitioned  to Atara,  in  which  case  Partner  shall  use
Commercially Reasonable Efforts to support such transition to Atara, [***].

(3)

effect a smooth and orderly wind down or transition in of the activities related to the Product in the Territory during the Transition Period.

(4)

Each  Party  shall  use  Commercially  Reasonable  Efforts  to  cooperate  with  the  other  to

Partner shall provide Atara with country-specific Promotional Materials for use limited
to  the  Product,  excluding  any  trademarks  and  logos  that  are  specific  to  Partner.    Partner  agrees  to  provide  Atara  with  country-specific
Promotional Materials and to assign on reasonable commercial terms to be agreed by the Parties all worldwide rights in

(5)

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and to any Product Trademarks, other than Product Trademarks of Atara, specific to the Product that Partner or any of its Affiliates used in
connection  with  Product(s).    It  is  understood  that  such  assignment  shall  not  include  the  name  of  Partner  or  any  of  its  Affiliates,  nor  the
corporate logo, service mark, or trademark for Partner or for any of its Affiliates as a corporate entity.

(ii)

Licenses.    Upon  termination  of  this  Agreement  in  all  or  part  by  either  Party,  subject  to  the
provisions of Section 16.8(b)(i), all licenses granted by Atara to Partner, including any license to Manufacture Product in the Territory or use
Atara  trademarks  and  associated  web  domains,  shall  terminate,  and  Partner  and  its  Affiliates  and  Approved  Sublicensees  shall  cease  all
Commercialization activities under this Agreement, in each case, with respect to the terminated countries.  Further, the following provisions
shall apply to the terminated countries of the Territory:

 (1)

Assignment of Regulatory Filings and Market Authorizations .  Partner shall assign, or
cause to be assigned) to Atara any and all Regulatory Filings and Market Authorizations held in Partner’s name and relating to Product (or to
the  extent  not  so  assignable,  Partner  shall  take  all  reasonable  actions  to  make  available  to Atara  the  benefits  of)  all  Regulatory  Filings  and
Market Authorizations for the Product in the terminated countries.  In each case, unless otherwise required by any applicable Law or regulation
or requested by Atara, the foregoing assignment (or availability) shall be made within a reasonable period of time mutually agreed between the
Parties.

Approved Sublicensees.  Any contracts with Approved Sublicensees in the terminated
countries engaged by Partner shall be assigned to Atara to the furthest extent possible.  Partner shall use Commercially Reasonable Efforts, and
cause its Affiliates to use Commercially Reasonably Efforts, to waive any exclusive dealing obligations of such Approved Sublicensee with
respect to such Approved Sublicensee agreement, and to provide to Atara information relevant to the Approved Sublicensee agreement and
make introductions to such Approved Sublicensee so that Atara may enter into direct discussions with such Approved Sublicensee to secure the
relevant items or services.

(2)

Partner Trademarks.  Upon the effective date of termination, Partner agrees to assign on
reasonable commercial terms to be agreed by the Parties all rights in and to any trademarks owned by Partner that are specific to the Product
that Partner, its Affiliates, and Approved Sublicensees used in connection with the Product in terminated countries.  It is understood that such
assignment shall not include the name of Partner or any of its Affiliates or Approved Sublicensees, nor the corporate logo, service mark, or
trademark for Partner or for any of its Affiliates or Approved Sublicensees as a corporate entity.

(3)

Partner  Intellectual  Property.    Partner  shall  and  hereby  does  grant  to  Atara  a  non-
exclusive,  worldwide,  transferable,  perpetual  and  irrevocable  license,  with  the  right  to  sublicense  through  multiple  tiers  Partner  Intellectual
Property as it exists at the time of such termination of this Agreement and that are necessary to Develop, Manufacture, Commercialize and
otherwise  use  the  Product  in  the  Field  in  terminated  countries,  and  solely  to  Develop,  Manufacture,  Commercialize  and  otherwise  use  the
Product in the Field in terminated countries subject to Atara’s making the payment set forth in Section 11.12; provided however, that

(4)

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if termination is due to a material breach by Partner under Section 16.2(a), then the foregoing license shall be provided on a fully paid basis.  

      16.9

Termination Not Sole Remedy.   Termination is not the sole remedy under this Agreement and, whether or not
termination is affected and notwithstanding any provision contained in this Agreement to the contrary, all other remedies will remain available
except as agreed to otherwise herein.

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        Article 17

     General Provisions

        17.1

Entire Agreement.    This Agreement  and  the Additional Agreements,  together  with  the  Exhibits  and  all  written
amendments, modifications and supplements thereto constitute the entire agreement between the Parties and all prior negotiations, proposals
and writings pertaining to this Agreement or the subject matter  thereof,  are  hereby  superseded.    No  modification  of  this Agreement  will  be
effective unless in writing and signed by both Parties.

        17.2

Severability.   In  the  event  that  any  provision  of  the Agreement  or  the  documents  and  instruments  contemplated
hereby is held by court of competent jurisdiction to be invalid, prohibited or unenforceable for any reason, unless narrowed by construction,
the Agreement  and  the  documents  and  instruments  contemplated  hereby  shall  be  construed  as  if  such  invalid,  prohibited  or  unenforceable
provision had been more narrowly drawn so as not to be invalid, prohibited or unenforceable, or if such language cannot be drawn narrowly
enough to satisfy such court, the court making any such determination shall have the power to modify in scope, duration or otherwise any such
provision, but only to the extent necessary to make such provision or provisions enforceable in such court, and such provision then shall be
applicable in such modified form.  No narrowed construction, court modification, or invalidation of any provision of the Agreement and the
documents and instruments contemplated hereby shall affect the construction, validity, or enforceability of such provision or of the Agreement
and the documents and instruments contemplated hereby in any jurisdiction other than that upon which the decision of the court of competent
jurisdiction shall govern.

     17.3

Assignment.  This Agreement may not be assigned by either to any person, firm, partnership, corporation or other
entity (including by operation of law, judicial process or otherwise) without the prior written consent of the other Party, which consent shall not
be  unreasonably  withheld,  conditioned  or  delayed,  provided  that  each  Party  may  assign  this  Agreement,  or  any  or  all  of  the  rights  and
obligations hereunder, to upon [***] written notice (a) without obtaining the other Party’s prior written consent, to any of its Affiliates for as
long  as  such  entity  remains  an Affiliate,  (b)  in  the  case  of Atara,  without  obtaining  the  Partner’s  prior  written  consent,  to  (i)  an  entity  that
acquires  all  or  substantially  all  of  the  equity  interests,  business  or  assets  to  which  this Agreement  relates,  whether  by  merger,  acquisition,
reorganization or otherwise, or (ii) to an entity located in the USA, European Union or United Kingdom solely with respect to the transfer or
assignment of rights to receive payments (or any portion thereof) due to Atara under Sections 11.2, 11.3 and 11.4 (and subject to set off rights
as applicable), provided that, in connection with such a transfer or assignment, Atara may disclose to the transferee or assignee any reports or
information provided to Atara regarding such payments under a written agreement

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containing  non-disclosure  and  non-use  provisions  no  less  stringent  than  set  forth  in  this  Agreement,  and provided  further  that  if  Partner
reasonably  believes  the  assignment  in  (ii)  would  materially  and  adversely  affect  Partner’s  ability  to  perform  its  obligations  under  this
Agreement,  the  Partner  shall  be  entitled  to  refuse  such  assignment;  and  (c)  in  the  case  of  Partner,  without  obtaining Atara’s  prior  written
consent, to an entity that acquires all or substantially all of the equity interests, business or assets of Partner or Partner’s commercial franchise
within Partner’s organization in which the Product is operated, whether by merger, acquisition, reorganization or otherwise.  This Agreement
shall be binding upon the successors and permitted assigns of the Parties and the name of a Party appearing herein shall be deemed to include
the names of its successors and assigns.  Any assignment not in accordance with this Section 17.3 shall be null and void.

    17.4

Counterparts.  This Agreement may be executed in any number of counterparts and by each of the Parties in separate
counterparts, each of which when so executed shall be deemed to be an original and all of which taken together shall constitute one and the
same agreement.  Signatures of the Parties transmitted by electronic means shall be deemed to be their original signatures for all purposes.

    17.5

Third Party Beneficiaries.  Memorial Sloan Kettering Cancer Center is a Third Party beneficiary of this Agreement
solely to the extent required in the Existing Agreement.  Otherwise, this Agreement and each and every provision hereof and thereof are for the
exclusive benefit of the Parties hereto and not for the benefit of any other third party.

    17.6

Force Majeure.    If  the  performance  of  any  part  of  this Agreement  (except  for  any  payment  obligation  under  this
Agreement) by either Party is prevented, restricted, interfered with or delayed by reason of any cause beyond the reasonable control of such
Party  (including,  fire,  flood,  earthquake,  tsunami,  embargo,  power  shortage  or  failure,  acts  of  war,  pandemic,  insurrection,  riot,  terrorism,
strike, lockout or other labor disturbance, acts of God or any acts, omissions or delays in acting of the other Party), the Party so affected shall,
upon giving written notice to the other Party, be excused from such performance to the extent of such prevention, restriction, interference or
delay; provided that the affected Party shall use its reasonable efforts to avoid or remove such causes of non-performance and shall continue
performance with the utmost dispatch whenever such causes are removed.

    17.7

Applicable Law.    The  Parties  agree  to  conduct  all  activities  under  this Agreement  in  compliance  with  applicable
Law.    This Agreement  will  be  governed  by  and  in  accordance  with  [***]  without  giving  effect  to  any  choice  of  law  principles  that  would
require the application of the laws of a different jurisdiction.

    17.8

Waiver.  Neither Party’s failure to insist on performance of any term, condition, or instruction nor failure to exercise
any right or privilege or its waiver of any breach, shall thereafter be construed to constitute a waiver of such term, condition, instruction, right
or privilege.  No consent or waiver, expressed or implied, by a Party to the performance by the other Party or of any breach or default by the
other  Party  of  its  obligations  hereunder  shall  be  deemed  or  construed  to  be  a  consent  or  waiver  to  or  of  any  other  breach  or  default  in  the
performance by such other Party of the same or any other obligations of such other Party hereunder.  The giving of consent by a Party in any
one instance shall not limit or waive the necessity to obtain such Party's consent in

56

 
 
any future instance.  No waiver of any rights under this Agreement shall be binding unless it is in writing and signed by the Party waiving such
rights.

     17.9

Notices.    Unless  otherwise  agreed  by  the  Parties  or  specified  in  this Agreement,  all  communications  between  the
Parties relating to, and all written documentation to be prepared and provided under, this Agreement shall be in the English language.  Any
notice required or permitted under this Agreement shall be in writing in the English language, and (a) delivered personally, (b) sent by air mail
or  express  courier  service  providing  evidence  of  receipt,  postage  pre-paid  where  applicable,  or  (c)  by  electronic  transmission  or  facsimile
(complete transmission confirmed and a copy promptly sent by another permissible method of providing notice described in paragraph (a) or
(b) above), to the following addresses of the Parties (or such other address for a Party as may be specified by like notice):

Execution Copy

To Atara:

[***]

To Partner:

[***]

     17.10

Dispute Resolution.

  (a)

Referral to Senior Executives.  The Parties recognize that a dispute arising out of or in connection with this
Agreement (“Dispute”) may from time to time arise during the term of this Agreement.  Any such Dispute which cannot be resolved by good
faith negotiations shall be referred, by written notice from either Party to the other, to the Executive Officers (or their respective designees) for
resolution.    The  Executive  Officers  (or  their  respective  designees)  shall  negotiate  in  good  faith  to  resolve  such  Dispute  through  discussions
promptly  following  such  written  notice.    If  the  Executive  Officers  cannot  resolve  the  Dispute  within  [***]  of  such  written  notice,  or  either
Party concludes that the matter will not be so resolved, then, the provisions of Section 17.10(b) shall apply.  If the Parties should resolve such
Dispute pursuant to the procedures in this Section 17.10(a), a memorandum setting forth their agreement will be prepared and signed by both
Parties, if requested by either Party.

  (b)

Mediation.  If the Executive Officers (or their respective designees) cannot resolve the Dispute during the
[***]  period  pursuant  to  Section  17.10(a),  the  Parties  shall  first  refer  the  dispute  to  proceedings  under  the  ICC  Mediation  Rules.    Such
mediation  shall  take  place  in  [***]  and  shall  be  attended  on  behalf  of  each  Party  for  at  least  one  session  by  a  senior  businessperson  with
authority to resolve the Dispute.

Arbitration.  Any Dispute not resolved under the procedures in Section 17.10(b) within [***] following the
filing of a request for mediation or within such other period as the parties may agree in writing, such Dispute shall thereafter be finally settled
under the Rules of Arbitration of the International Chamber of Commerce by three (3) arbitrators, and the President

 (c)

57

 
 
 
 
 
 
 
Execution Copy

of the Tribunal shall be nominated according to such Rules of Arbitration of the International Chamber of Commerce.  The seat, or legal place,
of arbitration shall be Paris, France.  The language of the arbitration shall be English.  The final award shall be rendered within [***] of the
constitution of the tribunal, unless the tribunal determines that the interest of justice requires that such limit be extended.  Except as may be
required  to  confirm  or  enforce  a  final  award,  or  as  may  be  required  by  applicable  Law,  neither  a  Party  nor  an  arbitrator  may  disclose  the
existence, content, or results of any arbitration hereunder without the prior written consent of both Parties.

(d)

Non-Disclosure  of  Communications  with  Internal  Counsel.    Notwithstanding  any  rights  to  the  contrary
under applicable procedural or substantive rules of Law, any communications exchanged between members of each Party’s respective legal
department and directors, employees or agents in connection with any disputes, investigations, administrative or other proceedings, shall not be
requested, produced or otherwise used, to the extent such communications would have been covered by legal privilege and not disclosable, had
these communications been exchanged between such Party and its external attorneys.

    17.11

Headings.  Any headings used herein are for convenience in reference only and are not a part of this Agreement, nor

shall they in any way affect the interpretation hereof

    17.12

Interpretation.  The captions to the articles and sections of this Agreement are not a part of this Agreement but are
included for convenience of reference and shall not affect its meaning or interpretation.  In this Agreement: (a) the word “including” shall be
deemed to be followed by the phrase “without limitation” or like expression; and (b) the singular shall include the plural and vice versa.  Each
accounting term used herein that is not specifically defined herein shall have the meaning given to it under generally accepted cost accounting
principles, but only to the extent consistent with its usage and the other definitions in this Agreement.  This Agreement shall not confer any
benefits on any Third Parties and no Third Party may enforce any term of this Agreement.

    17.13

Further Assurances.  Each Party hereto agrees that they will without further consideration execute and deliver such
other  documents  and  take  such  other  actions  as  may  be  reasonably  requested  by  the  other  Party  to  consummate  more  effectively  the
transactions and agreements contemplated hereby.

    17.14

No Partnership or Joint Venture .  Nothing in this Agreement is intended, or shall be deemed, to establish a joint
venture  or  partnership  between Atara  and  Partner.    Neither  Party  to  this Agreement  shall  have  any  express  or  implied  right  or  authority  to
assume  or  create  any  obligations  on  behalf  of,  or  in  the  name  of,  the  other  Party,  or  to  bind  the  other  Party  to  any  contract,  agreement  or
undertaking with any Third Party.

    17.15

Survival.  The following provisions of this Agreement, as well as the provisions of this Agreement which by their
nature are intended to survive the termination, cancellation, completion or expiration of this Agreement, shall continue as valid and enforceable
obligations  of  the  Parties  notwithstanding  any  such  termination,  cancellation,  completion  or  expiration: Article  1  and  Sections  2.3,  6.5,  6.6
(solely with respect to the licenses described therein), 7.4(b), 7.6 (solely to the extent that such audit relates to Product Commercialized during
the Term), 8.6(a), 10.1, each of 11.8, 11.9, 11.10, and 11.11 (solely to the extent that such reports, records, payments and taxes

58

 
 
apply  to  the  period  prior  to  the  effective  date  of  termination),  12.7,  13.1-13.3  (solely  with  respect  to  Third  Party  Claims  arising  during  the
Term), 13.4, 13.5, 14, 16.8, 16.9, 17.

[Remainder of page intentionally left blank; signature page follows.]

Execution Copy

59

 
 
 
IN WITNESS WHEREOF, the Parties intending to be bound have caused this Agreement to be executed by their duly authorized

representatives.

Execution Copy

ATARA BIOTHERAPEUTICS, INC.

PIERRE FABRE MEDICAMENT

By: /s/ Pascal Touchon

Name: Pascal Touchon

Title: President and Chief Executive Officer

Date: 10/1/2021

List of Exhibits:

[***]

By: /s/ Jean-Luc Lowinski

Name: Jean-Luc Lowinski

Title: President

Date: 10/2/2021

60

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
EXHIBIT A (Approved Sublicensee Countries or Distributor Countries)

[***]

61

Execution Copy

 
 
 
 
 
[***]

EXHIBIT B (Transition Plan)

62

Execution Copy

 
 
 
 
 
[***]

EXHIBIT C (Key Manufacturing and Supply Terms)

63

Execution Copy

 
 
 
 
 
[***]

EXHIBIT D (Atara Patents)

64

Execution Copy

 
 
 
 
 
[***]

EXHIBIT E (Atara Bank Account Information)

65

Execution Copy

 
 
 
 
 
[***]

EXHIBIT F (Cell Selection Services)

66

Execution Copy

 
 
 
 
 
    [***]

EXHIBIT G (Product Trademarks)

67

Execution Copy

 
 
 
 
 
[***]

EXHIBIT H (Royalty Report Template)

68

Execution Copy

 
 
 
 
 
[***]

EXHIBIT I (Atara Officers)

69

Execution Copy

 
 
 
 
 
Exhibit 10.36

SECOND AMENDMENT TO LEASE

THIS  SECOND AMENDMENT  TO  LEASE  (this  “ Second  Amendment”)  is  made  as  of  December  9,  2021,  by  and  between  611  GATEWAY

CENTER LP, LLC, a Delaware limited partnership (“ Landlord”), and ATARA BIOTHERAPEUTICS, INC., a Delaware corporation (“ Tenant”).

RECITALS

A.

Landlord  and  Tenant  are  parties  to  that  certain  Office  Lease  dated  as  of  November  25,  2015,  as  amended  by  that  certain  First
Amendment to Lease dated as of October 21, 2020 (the “First Amendment”) (as amended, the “ Lease”), wherein Landlord leases to Tenant certain premises
commonly  known  as  Suite  900,  containing  approximately  13,670  rentable  square  feet  (the  “Premises”)  located  at  611  Gateway  Boulevard,  South  San
Francisco, California, as more particularly described in the Lease.  Capitalized terms used herein without definition shall have the meanings defined for such
terms in the Lease.

B.

Landlord and Tenant desire, subject to the terms and conditions set forth below, to amend the Lease to, among other things, extend the

Base Term of the Lease through May 31, 2025 (the “Second Amendment Expiration Date ”).

NOW,  THEREFORE,   in  consideration  of  the  foregoing  Recitals,  which  are  incorporated  herein  by  this  reference,  the  mutual  promises  and
conditions contained herein, and for other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, Landlord and Tenant
hereby agree as follows:  

1.

2.

Extension of Lease Term .  Notwithstanding anything to the contrary contained in the Lease, the expiration date of the Lease Term with respect
to the Premises is hereby extended through the Second Amendment Expiration Date.  Tenant’s occupancy of the Premises through the Second
Amendment  Expiration  Date  shall  be  on  an  “as-is”  basis,  and,  except  as  otherwise  set  forth  in  the  Work  Letter  attached  to  this  Second
Amendment, Landlord shall have no obligation to provide any tenant improvement allowance or make any alterations to the Premises.  

Base Rent.

a.
Generally.  Tenant shall continue to pay Base Rent as provided for under the Lease through May 31, 2022 at a rate of $3.90 per rentable
square  foot  of  the  Premises  per  month.    Commencing  on  June  1,  2022,  Base  Rent  shall  be  $4.00  per  rentable  square  foot  of  the  Premises  per
month.  Base Rent shall be increased on June 1, 2023 and on each June 1st thereafter (each, an “Adjustment Date”) by multiplying the Base Rent
payable  immediately  before  such  Adjustment  Date  by  3%  and  adding  the  resulting  amount  to  the  Base  Rent  payable  immediately  before  such
Adjustment Date.  

b.
Additional TI Allowance .  In addition to the Tenant Improvement Allowance (as defined in the Work Letter attached hereto as Exhibit A),
Landlord shall, subject to the terms of the Work Letter, make available to Tenant the Additional Tenant Improvement Allowance (as defined in the
Work Letter).  Commencing on the date Tenant Improvements are Substantially Completed and continuing thereafter on the first day of each month
during the Base Term, Tenant shall pay the amount necessary to fully amortize the portion of the Additional Tenant Improvement Allowance actually
funded  by  Landlord,  if  any,  in  equal  monthly  payments  with  interest  at  a  rate  of  7%  per  annum  over  the  Base  Term,  which  interest  shall  begin  to
accrue on the date that Landlord first disburses such Additional Tenant Improvement Allowance or any portion(s) thereof (“TI Rent”).  Any TI Rent
remaining  unpaid  as  of  the  expiration  or  earlier  termination  of  this  Lease  shall  be  paid  to  Landlord  in  a  lump  sum  at  the  expiration  or  earlier
termination of this Lease.

1

 
 
3.

4.

5.

6.

7.

8.

Tenant Improvements.  Following the date of this Second Amendment, Landlord and its contractors and agents shall have the right to enter the
Premises to complete Landlord’s Work (as defined in the Work Letter) pursuant to the Work Letter, and Tenant shall reasonably cooperate with
Landlord in connection with the same.  Tenant acknowledges that Landlord's completion of Landlord’s Work may adversely affect Tenant’s use
and occupancy of the Premises.  Landlord agrees to use reasonable efforts to perform Landlord’s Work in a manner which does not unreasonably
interfere  with  or  cause  a  material  disturbance  of  Tenant’s  use  of  the  Premises  and  to  cooperate  and  coordinate  with  Tenant  to  schedule  any
activities which are reasonably likely to cause a material disturbance with Tenant’s use of the Premises in order for Tenant to reasonably mitigate
such interference; provided, however, that Tenant recognizes that construction noise and vibrations associated with normal construction activities
are to be expected during the course of Landlord’s Work.  Tenant waives all claims for rent abatement against Landlord in connection with the
construction of Landlord’s Work.  

Base Year.    For  the  period  of  the  Lease  Term  between  June  1,  2022  through  the  Second Amendment  Expiration  Date,  the  Base  Year  of  the
Lease shall mean calendar year 2022.  For the avoidance of any doubt, Tenant shall not, during the period between June 1, 2022 and December
31, 2022, be required to pay any Excess.  

Security Deposit.  The defined term “Letter of Credit” on page 2 of the Lease shall be deleted in its entirety and replaced with the following:

“Letter of Credit (Article 21) : $145,750.17”

Landlord currently holds a L-C in the amount of $194,333.56 under the Lease. Landlord shall cooperate with Tenant, at no cost, expense or liability to
Landlord, to reduce the L-C currently held by Landlord to the amount set forth above.  

No Right to Extend.  As of the date of this Second Amendment,  Section 5 of the First Amendment is hereby deleted in its entirety and is null and
void and of no further force or effect.

Brokers.  Landlord and Tenant each represents and warrants that it has not dealt with any broker, agent or other person (collectively, “ Broker”) in
connection  with  the  transaction  reflected  in  this  Second Amendment  and  that  no  Broker  brought  about  this  transaction,  other  than  Cushman  &
Wakefield and Newmark Knight Frank.  Landlord and Tenant each hereby agree to indemnify and hold the other harmless from and against any
claims  by  any  Broker,  other  than  Cushman  &  Wakefield  and  Newmark  Knight  Frank,  claiming  a  commission  or  other  form  of  compensation  by
virtue of having dealt with Tenant or Landlord, as applicable, with regard to this Second Amendment.  

California Accessibility Disclosure.    For  purposes  of  Section  1938(a)  of  the  California  Civil  Code,  Landlord  hereby  discloses  to  Tenant,  and
Tenant hereby acknowledges, that the Project has not undergone inspection by a Certified Access Specialist (CASp).  In addition, the following
notice is hereby provided pursuant to Section 1938(e) of the California Civil Code:  “A Certified Access Specialist (CASp) can inspect the subject
premises  and  determine  whether  the  subject  premises  comply  with  all  of  the  applicable  construction-related  accessibility  standards  under  state
law.  Although state law does not require a CASp inspection of the subject premises, the commercial property owner or lessor may not prohibit the
lessee or tenant from obtaining a CASp inspection of the subject premises for the occupancy or potential occupancy of the lessee or tenant, if
requested by the lessee or tenant.  The parties shall mutually agree on the arrangements for the time and manner of the CASp inspection, the
payment of the fee for the CASp inspection, and the cost of making any repairs necessary to correct violations of construction-related accessibility
standards  within  the  premises.”    In  furtherance  of  and  in  connection  with  such  notice:    (i)  Tenant,  having  read  such  notice  and  understanding
Tenant’s right to request and obtain a CASp inspection, hereby

2

 
 
 
elects not to obtain such  CASp inspection and forever waives its rights to obtain a  CASp inspection with respect to the Premises, Building and/or
Project to the extent permitted by Legal Requirements; and (ii) if the waiver set forth in clause (i) hereinabove is not enforceable pursuant to Legal
Requirements,  then  Landlord  and  Tenant  hereby  agree  as  follows  (which  constitutes  the  mutual  agreement  of  the  parties  as  to  the  matters
described  in  the  last  sentence  of  the  foregoing  notice):    (A)  Tenant  shall  have  the  one-time  right  to  request  for  and  obtain  a CASp  inspection,
which request must be made, if at all, in a written notice delivered by Tenant to Landlord; (B) any CASp inspection timely requested by Tenant
shall be conducted (1) at a time mutually agreed to by Landlord and Tenant, (2) in a professional manner by a CASp designated by Landlord and
without any testing that would damage the Premises, Building or Project in any way, and (3) at Tenant’s sole cost and expense, including, without
limitation, Tenant’s payment of the fee for such CASp inspection, the fee for any reports prepared by the  CASp  in  connection  with  such  CASp
inspection (collectively, the “CASp Reports”) and all other costs and expenses in connection therewith; (C) the  CASp Reports shall be delivered by
the CASp simultaneously to Landlord and Tenant; (D) Tenant, at its sole cost and expense, shall be responsible for making any improvements,
alterations,  modifications  and/or  repairs  to  or  within  the  Premises  to  correct  violations  of  construction-related  accessibility  standards  including,
without  limitation,  any  violations  disclosed  by  such CASp  inspection;  and  (E)  if  such  CASp  inspection  identifies  any  improvements,  alterations,
modifications and/or repairs necessary to correct violations of construction-related accessibility standards relating to those items of the Building
and  Project  located  outside  the  Premises  that  are  Landlord’s  obligation  to  repair  as  set  forth  in  this  Lease,  then  Landlord  shall  perform  such
improvements, alterations, modifications and/or repairs as and to the extent required by Legal Requirements to correct such violations, and Tenant
shall reimburse Landlord for the cost of such improvements, alterations, modifications and/or repairs within 10 business days after Tenant’s receipt
of an invoice therefor from Landlord.  Landlord and Tenant expressly acknowledge and agree that the foregoing provisions of this  Section 8 shall
apply only in the event that  Tenant elects to obtain a  CASp inspection.  In the event that  Tenant does not elect to obtain a  CASp inspection, the
terms and provisions of this Section 8 regarding the allocation of costs for alterations and improvements shall not be applicable.

9.

OFAC.  Tenant and all beneficial owners of Tenant are currently (a) in compliance with and shall at all times during the Term of the Lease remain
in compliance with the regulations of the Office of Foreign Assets Control (“OFAC”) of the U.S. Department of Treasury and any statute, executive
order, or regulation relating thereto (collectively, the “ OFAC Rules”), (b) not listed on, and shall not during the term of the Lease be listed on, the
Specially  Designated  Nationals  and  Blocked  Persons  List  maintained  by  OFAC  and/or  on  any  other  similar  list  maintained  by  OFAC  or  other
governmental authority pursuant to any authorizing statute, executive order, or regulation, and (c) not a person or entity with whom a U.S. person
is prohibited from conducting business under the OFAC Rules.

10.

Miscellaneous.

a.
This Second Amendment is the entire agreement between the parties with respect to the subject matter hereof and supersedes all prior
and  contemporaneous  oral  and  written  agreements  and  discussions. Reference to the Lease in this Second Amendment shall mean the Lease as
amended by this Second Amendment. This Second Amendment may be amended only by an agreement in writing, signed by the parties hereto.

b.
respective successors and assigns.

Once  executed  by  both  parties,  this  Second Amendment  is  binding  upon  and  shall  inure  to  the  benefit  of  the  parties  hereto  and  their

c.
shall constitute one and the same instrument.  Counterparts may be delivered via facsimile, electronic mail (including pdf or any electronic

This Second Amendment may be executed in 2 or more counterparts, each of which shall be deemed an original, but all of which together

3

 
 
 
signature  process  complying  with  the  U.S.  federal  ESIGN Act  of  2000)  or  other  transmission  method  and  any  counterpart  so  delivered  shall  be
deemed to have been duly and validly delivered and be valid and effective for all purposes.  Electronic signatures shall be deemed original signatures
for  purposes  of  this Second Amendment   and  all  matters  related  thereto,  with  such  electronic  signatures  having  the  same  legal  effect  as  original
signatures.

d.
Except  as  amended  and/or  modified  by  this  Second Amendment,  the  Lease  is  hereby  ratified  and  confirmed  and  all  other  terms  of  the
Lease shall remain in full force and effect, unaltered and unchanged by this Second Amendment.  In the event of any conflict between the provisions
of  this  Second Amendment  and  the  provisions  of  the  Lease,  the  provisions  of  this  Second Amendment  shall  prevail.    Whether  or  not  specifically
amended by this Second Amendment, all of the terms and provisions of the Lease are hereby amended to the extent necessary to give effect to the
purpose and intent of this Second Amendment.  

[Signatures are on the next page]

4

 
 
 
 
IN WITNESS WHEREOF, the parties hereto have executed this  Second Amendment as of the day and year first above written.

LANDLORD:

611 GATEWAY CENTER LP, LLC,
a Delaware limited liability company

By:

GATEWAY CENTER GP LLC,
a Delaware limited liability company,
general partner

By:

GATEWAY PORTFOLIO MEMBER LLC, 
a Delaware limited liability company,
managing member

By:

GATEWAY PORTFOLIO HOLDINGS LLC, 
a Delaware limited liability company,
managing member

By:

ARE-SAN FRANCISCO NO. 83, LLC, 
a Delaware limited liability company,
managing member

By:

ALEXANDRIA REAL ESTATE EQUITIES, L.P., 
a Delaware limited partnership, 
managing member

By:

ARE-QRS CORP., 
a Maryland corporation, 
general partner

By:
/s/ Kristen Childs
Its: SVP, RE Legal Affairs

TENANT:

ATARA BIOTHERAPEUTICS, INC.,
a Delaware corporation

/s/ Pascal Touchon

By:
Its: CEO

5

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EXHIBIT A

WORK LETTER

THIS WORK LETTER dated December 9, 2021 (this “ Work Letter”) is made and entered into by and between  611 GATEWAY CENTER LP ,  a
Delaware limited partnership (“Landlord”), and ATARA BIOTHERAPEUTICS, INC., a Delaware corporation (“ Tenant”), and is attached to and made a part of
the Office Lease dated as of November 25, 2015, as amended by that certain First Amendment to Lease dated as of October 21, 2020, and as further amended
by that certain Second Amendment to Lease Agreement dated of even date herewith (as amended, the “ Lease”), by and between Landlord and Tenant.  Any
initially capitalized terms used but not defined herein shall have the meanings given them in the Lease.

1.

General Requirements.

(a)

Tenant’s Authorized Representative .  Tenant designates Keith Kato, Andrew Arcuri and Tony Ma (any such individual acting alone,
“Tenant’s Representative”) as the only persons authorized to act for Tenant pursuant to this Work Letter.  Landlord shall not be obligated to respond to or act
upon any request, approval, inquiry or other communication (“Communication”) from or on behalf of Tenant in connection with this Work Letter unless such
Communication is in writing from Tenant’s Representative.  Tenant may change either Tenant’s Representative at any time upon not less than 5 business days
advance  written  notice  to  Landlord.    Neither  Tenant  nor  Tenant’s  Representative  shall  be  authorized  to  direct  Landlord’s  contractors  in  the  performance  of
Landlord’s Work (as hereinafter defined).

(b)

Landlord’s Authorized Representative.  Landlord designates Linda Rey (“ Landlord’s Representative”) as the only person authorized
to act for Landlord pursuant to this Work Letter.  Tenant shall not be obligated to respond to or act upon any request, approval, inquiry or other Communication
from  or  on  behalf  of  Landlord  in  connection  with  this  Work  Letter  unless  such  Communication  is  in  writing  from  Landlord’s  Representative.    Landlord  may
change either Landlord’s Representative at any time upon not less than 5 business days advance written notice to Tenant. Landlord’s Representative shall be
the sole persons authorized to direct Landlord’s contractors in the performance of Landlord’s Work.

(c)

Architects, Consultants and Contractors .  Landlord and Tenant hereby acknowledge and agree that:  (i) the general contractor for the
Tenant  Improvements  (the  “General Contractor”)  and  any  subcontractors  for  the  Tenant  Improvements  shall  be  selected  by  Landlord,  subject  to  Tenant’s
approval, which approval shall not be unreasonably withheld, conditioned or delayed, and (ii) BRW Architects shall be the architect (the “TI Architect”) for the
Tenant Improvements.  

2.

Tenant Improvements.

(a)

Tenant Improvements Defined .  As used herein, “Tenant Improvements” shall mean all improvements to the Premises of a fixed and
permanent nature as shown on the TI Construction Drawings, as defined in Section 2(c) below.  Other than Landlord’s Work (as defined in  Section 3(a) below),
Landlord shall not have any obligation whatsoever with respect to the finishing of the Premises for Tenant’s use and occupancy.

(b)

Tenant’s Space Plans .    Landlord  and  Tenant  acknowledge  and  agree  that  the  plan  prepared  by  the  TI Architect  attached  hereto  as
Schedule 1 (the “Space Plans”) has been approved by both Landlord and Tenant.  Landlord and Tenant further acknowledge and agree that any changes to
the Space Plans constitute a Change Request the cost of which changes shall be paid for by Tenant. Tenant shall be solely responsible for all costs incurred by
Landlord to alter the Building (or Landlord’s plans for the Building) as a result of Tenant’s requested changes.

A-1

 
 
 
 
(c)

Working Drawings.  Landlord shall cause the TI Architect to prepare and deliver to Tenant for review and comment construction plans,
specifications  and  drawings  for  the  Tenant  Improvements  (“ TI Construction Drawings”),  which  TI  Construction  Drawings  shall  be  prepared  substantially  in
accordance  with  the  Space  Plans.    Tenant  shall  be  solely  responsible  for  ensuring  that  the  TI  Construction  Drawings  reflect  Tenant’s  requirements  for  the
Tenant Improvements.  Tenant shall deliver its written comments on the TI Construction Drawings to Landlord not later than 10 business days after Tenant’s
receipt  of  the  same;  provided,  however,  that  Tenant  may  not  disapprove  any  matter  that  is  consistent  with  the  Space  Plans  without  submitting  a  Change
Request.    Landlord  and  the  TI Architect  shall  consider  all  such  comments  in  good  faith  and  shall,  within  10  business  days  after  receipt,  notify  Tenant  how
Landlord  proposes  to  respond  to  such  comments,  but  Tenant’s  review  rights  pursuant  to  the  foregoing  sentence  shall  not  delay  the  design  or  construction
schedule for the Tenant Improvements.  Any disputes in connection with such comments shall be resolved in accordance with  Section 2(d) hereof.  Provided
that the design reflected in the TI Construction Drawings is consistent with the Space Plans, Tenant shall approve the TI Construction Drawings submitted by
Landlord,  unless  Tenant  submits  a  Change  Request.    Once  approved  by  Tenant,  subject  to  the  provisions  of  Section 4  below,  Landlord  shall  not  materially
modify the TI Construction Drawings except as may be reasonably required in connection with the issuance of the TI Permit (as defined in Section 3(b) below).

(d)

Approval  and  Completion.    Upon  any  dispute  regarding  the  design  of  the  Tenant  Improvements,  which  is  not  settled  within  10
business  days  after  notice  of  such  dispute  is  delivered  by  one  party  to  the  other,  Tenant  may  make  the  final  decision  regarding  the  design  of  the  Tenant
Improvements, provided (i) Tenant acts reasonably and such final decision is either consistent with or a compromise between Landlord’s and Tenant’s positions
with  respect  to  such  dispute,  (ii)  that  all  costs  and  expenses  resulting  from  any  such  decision  by  Tenant  shall  be  payable  out  of  the  TI  Fund  (as  defined  in
Section 5(d) below), and (iii) Tenant’s decision will not affect the base Building, structural components of the Building or any Building systems.  Any changes to
the TI Construction Drawings following Landlord’s and Tenant’s approval of same requested by Tenant shall be processed as provided in Section 4 hereof.

3.

Performance of Landlord’s Work.

(a)

Definition  of  Landlord’s  Work.    As  used  herein,  “ Landlord’s  Work”  shall  mean  the  work  of  constructing  the  Tenant
Improvements.    Tenant  shall  be  solely  responsible  for  ensuring  that  the  design  and  specifications  for  the  Tenant  Improvements  are  consistent  with  Tenant’s
requirements.  Landlord shall be responsible for obtaining all permits, approvals and entitlements necessary for Landlord’s Work, but shall have no obligation to,
and shall not, secure any permits, approvals or entitlements related to Tenant’s specific use of the Premises or Tenant’s business operations therein.

(b)

Commencement and Permitting.  Landlord shall commence construction of the Tenant Improvements upon obtaining a building permit
(the “TI Permit”)  authorizing  the  construction  of  the  Tenant  Improvements  consistent  with  the  TI  Construction  Drawings  approved  by  Tenant.    The  cost  of
obtaining  the  TI  Permit  shall  be  payable  from  the  TI  Fund.    Tenant  shall  assist  Landlord  in  obtaining  the  TI  Permit.    If  any  Governmental Authority  having
jurisdiction  over  the  construction  of  Landlord’s  Work  or  any  portion  thereof  shall  impose  terms  or  conditions  upon  the  construction  thereof  that:    (i)  are
inconsistent  with  Landlord’s  obligations  hereunder,  (ii)  increase  the  cost  of  constructing  Landlord’s  Work,  or  (iii)  will  materially  delay  the  construction  of
Landlord’s Work, Landlord and Tenant shall reasonably and in good faith seek means by which to mitigate or eliminate any such adverse terms and conditions.

(c)

Completion of Landlord’s Work.    Landlord  shall  substantially  complete  or  cause  to  be  substantially  completed  Landlord’s  Work  in  a
good  and  workmanlike  manner,  in  accordance  with  the  TI  Permit  subject,  in  each  case,  to  Minor  Variations  and  normal  “punch  list”  items  of  a  non-material
nature that do not interfere with the use of the Premises (“Substantial Completion” or “Substantially Complete”).  Upon Substantial Completion of Landlord’s
Work,  Landlord  shall  require  the  TI  Architect  and  the  General  Contractor  to  execute  and  deliver,  for  the  benefit  of  Tenant  and  Landlord,  a  Certificate  of
Substantial Completion in the form of the American Institute of Architects (“AIA”) document G704.  For purposes of this

A-2

 
 
 
Work Letter, “ Minor Variations” shall mean any modifications reasonably required:  ( i) to comply with all applicable Legal Requirements and/or to obtain or to
comply with any required permit (including the TI Permit); (ii) to comply with any request by Tenant for modifications to Landlord’s Work; (iii) to comport with
good design, engineering, and construction practices that are not material; or (iv) to make reasonable adjustments for field deviations or conditions encountered
during the construction of Landlord’s Work.  

(d)

Selection of Materials.  Where more than one type of material or structure is indicated on the TI Construction Drawings approved by
Landlord and Tenant, the option will be selected at Landlord’s sole and absolute subjective discretion.  As to all building materials and equipment that Landlord
is obligated to supply under this Work Letter, Landlord shall select the manufacturer thereof in its sole and absolute subjective discretion.

(e)

Delivery  of  the  Tenant  Improvements .    When  Landlord’s  Work  is  Substantially  Complete,  subject  to  the  remaining  terms  and
provisions of this Section 3(e), Tenant shall accept the Tenant Improvements.  Tenant’s taking possession and acceptance of the Tenant Improvements shall
not  constitute  a  waiver  of:    (i)  any  warranty  with  respect  to  workmanship  (including  installation  of  equipment)  or  material  (exclusive  of  equipment  provided
directly  by  manufacturers),  (ii)  any  non-compliance  of  Landlord’s  Work  with  applicable  Legal  Requirements,  or  (iii)  any  claim  that  Landlord’s  Work  was  not
completed  substantially  in  accordance  with  the  TI  Construction  Drawings  (subject  to  Minor  Variations  and  such  other  changes  as  are  permitted  hereunder)
(collectively,  a  “Construction Defect”).    Tenant  shall  have  one  year  after  Substantial  Completion  within  which  to  notify  Landlord  of  any  such  Construction
Defect discovered by Tenant, and Landlord shall use reasonable efforts to remedy or cause the responsible contractor to remedy any such Construction Defect
within  30  days  thereafter.    Notwithstanding  the  foregoing,  Landlord  shall  not  be  in  default  under  the  Lease  if  the  applicable  contractor,  despite  Landlord’s
reasonable efforts, fails to remedy such Construction Defect within such 30-day period, in which case Landlord shall have no further obligation with respect to
such Construction Defect other than to cooperate, at no cost to Landlord, with Tenant should Tenant elect to pursue a claim against such contractor, provided
that Tenant shall defend with counsel reasonably acceptable to Landlord, indemnify and hold Landlord harmless from and against any claims arising out of or in
connection with any such claim.

Tenant shall be entitled to receive the benefit of all construction warranties and manufacturer’s equipment warranties relating to equipment installed
in the Premises pursuant to this Work Letter.  If requested by Tenant, Landlord shall attempt to obtain extended warranties from manufacturers and suppliers of
such equipment, but the cost of any such extended warranties shall be borne solely out of the TI Fund.  Landlord shall promptly undertake and complete, or
cause to be completed, all punch list items.

4.

Changes.   Any  changes  requested  by  Tenant  to  the  Tenant  Improvements  after  the  date  of  this  Work  Letter  shall  be  requested  and
instituted in accordance with the provisions of this Section 4 and shall be subject to the written approval of Landlord and the TI Architect, such approval not to be
unreasonably withheld, conditioned or delayed.

(a)

Tenant’s Request For Changes.  If Tenant shall request changes to the Tenant Improvements (“ Changes”), Tenant shall request such
Changes by notifying Landlord in writing in substantially the same form as the AIA standard change order form (a “ Change Request”), which Change Request
shall detail the nature and extent of any such Change.  Such Change Request must be signed by Tenant’s Representative.  Landlord shall, before proceeding
with any Change, use commercially reasonable efforts to respond to Tenant as soon as is reasonably possible with an estimate of:  (i) the time it will take, and
(ii) the architectural and engineering fees and costs that will be incurred, to analyze such Change Request (which costs shall be paid from the TI Fund to the
extent actually incurred, whether or not such change is implemented).  Landlord shall thereafter submit to Tenant in writing, within 5 business days of receipt of
the Change Request (or such longer period of time as is reasonably required depending on the extent of the Change Request), an analysis of the additional cost
or savings involved, including, without limitation, architectural and engineering costs and the period of time, if any, that the Change will extend the date on which
Landlord’s Work will be Substantially Complete.  Any such delay in the completion of

A-3

 
 
 
Landlord’s Work caused by a Change, including any suspension of Landlord’s Work while any such Change is being evaluated and/or designed, shall be  a
delay caused by Tenant.

(b)

Implementation  of  Changes.    If  Tenant:    (i)  approves  in  writing  the  cost  or  savings  and  the  estimated  extension  in  the  time  for
completion of Landlord’s Work, if any, and (ii) deposits with Landlord any Excess TI Costs required in connection with such Change, Landlord shall cause the
approved Change to be instituted.  Notwithstanding any approval or disapproval by Tenant of any estimate of the delay caused by such proposed Change, the
TI Architect’s determination of the amount of delay caused by Tenant in connection with such Change shall be final and binding on Landlord and Tenant.

5.

Costs.

(a)

Budget For Tenant Improvements .  Before the commencement of construction of the Tenant Improvements, Landlord shall obtain a
detailed  breakdown  by  trade  of  the  costs  incurred  or  that  will  be  incurred  in  connection  with  the  design  and  construction  of  the  Tenant  Improvements  (the
“Budget”).  The Budget shall be based upon the TI Construction Drawings approved by Tenant and shall include a payment to Landlord of administrative rent
(“Administrative Rent”) equal to 5% of the TI Costs for monitoring and inspecting the construction of the Tenant Improvements and Changes, which sum shall
be  payable  from  the  TI  Fund  (as  defined  in Section  5(d).   Administrative  Rent  shall  include,  without  limitation,  all  out-of-pocket  costs,  expenses  and  fees
incurred by or on behalf of Landlord arising from, out of, or in connection with monitoring the construction of the Tenant Improvements and Changes, and shall
be  payable  out  of  the  TI  Fund.    If  the  Budget  is  greater  than  the  TI  Allowance,  Tenant  shall  deposit  with  Landlord  the  difference,  in  cash,  prior  to  the
commencement of construction of the Tenant Improvements or Changes, for disbursement by Landlord as described in Section 5(d).

(b)

1.

forth in the Lease; and

TI Allowance.  Landlord shall provide to Tenant a tenant improvement allowance (collectively, the “ TI Allowance”) as follows:

a “Tenant Improvement Allowance ” in the maximum amount of $246,060.00 in the aggregate, which is included in the Base Rent set

2.

an “Additional Tenant Improvement Allowance ” in the maximum amount of $683,500.00 in the aggregate, which shall, to the extent

used, result in TI Rent as set forth in Section 2(b) of the Second Amendment.

Tenant  may  only  elect  to  use  the Additional  Tenant  Improvement Allowance  (or  portions  thereof,  as  applicable)  after  the  Tenant  Improvement
Allowance has been fully disbursed.  Tenant shall have no right to any portion of the TI Allowance that is not disbursed before the last day of the month that is
12 months after the date of this Second Amendment.  

The TI Allowance shall be disbursed in accordance with this Work Letter.

Tenant shall have no right to the use or benefit (including any reduction to or payment of Base Rent) of any portion of the TI Allowance not required
for the construction of (i) the Tenant Improvements described in the TI Construction Drawings approved pursuant to Section 2(d) or (ii) any Changes pursuant
to Section 4.  

(c)

Costs Includable in TI Fund .  The TI Fund shall be used solely for the payment of design, permits and construction costs in connection
with the construction of the Tenant Improvements, including, without limitation, the cost of preparing the Space Plan and the TI Construction Drawings, all costs
set forth in the Budget, including Landlord’s Administrative Rent, Landlord’s out-of-pocket expenses, costs resulting from delays caused by Tenant and the cost
of  Changes  (collectively,  “ TI Costs”).    Notwithstanding  anything  to  the  contrary  contained  herein,  the  TI  Fund  shall  not  be  used  to  purchase  any  furniture,
personal property

A-4

 
 
 
or  other  non-Building  system  materials  or  equipment,  including,  but  not  limited  to,  Tenant’s  voice  or  data  cabling,  non-ducted  biological  safety  cabinets  and
other scientific equipment not incorporated into the Tenant Improvements.

(d)

Excess TI Costs .  Landlord shall have no obligation to bear any portion of the cost of any of the Tenant Improvements except to the
extent of the TI Allowance.  If at any time the remaining TI Costs under the Budget exceed the remaining unexpended TI Allowance, Tenant shall deposit with
Landlord, as a condition precedent to Landlord’s obligation to complete the Tenant Improvements, 100% of the then current TI Cost in excess of the remaining
TI Allowance (“ Excess TI Costs ”).  If Tenant fails to deposit any Excess TI Costs with Landlord, Landlord shall have all of the rights and remedies set forth in
the Lease for nonpayment of Rent (including, but not limited to, the right to interest at the Default Rate and the right to assess a late charge).  For purposes of
any litigation instituted with regard to such amounts, those amounts will be deemed Rent under the Lease.  The TI Allowance and Excess TI Costs are herein
referred to as the “TI Fund.”  Funds deposited by Tenant shall be the first disbursed to pay TI Costs.  Notwithstanding anything to the contrary set forth in this
Section 5(d), Tenant shall be fully and solely liable for TI Costs and the cost of Minor Variations in excess of the TI Allowance.  If upon completion of the Tenant
Improvements and the payment of all sums due in connection therewith there remains any undisbursed portion of the TI Fund, Tenant shall be entitled to such
undisbursed TI Fund solely to the extent of any Excess TI Costs deposit Tenant has actually made with Landlord.

6.

Tenant Access.

(a)

Tenant’s  Access  Rights.    Landlord  and  Tenant  acknowledge  that,  pursuant  to  the  terms  of  the  Lease,  Tenant  is  occupying  the
Premises during the construction of the Tenant Improvements.  Tenant shall have the right to continue to occupy the Premises (except those portions of the
Premises in which the Tenant Improvements are being constructed while Tenant Improvements are being constructed in such portions) at Tenant’s sole risk and
expense, during the construction of the Tenant Improvements; provided, however, that Tenant’s occupancy shall be coordinated with the TI Architect and the
general contractor and shall be subject to Tenant’s compliance with (i) applicable Legal Requirements, and (ii) all other reasonable restrictions which Landlord,
the TI Architect or the General Contractor may impose.  Tenant shall cooperate with Landlord in connection with the performance of the Tenant Improvements.

(b)

No Interference.    Neither  Tenant  nor  any  Tenant  Party  (as  defined  in  the  Lease)  shall  interfere  with  the  performance  of  Landlord’s
Work, nor with any inspections or issuance of final approvals by applicable Governmental Authorities, and upon any such interference, Landlord shall have the
right to exclude Tenant and any Tenant Party from the portions of the Premises in which Landlord’s Work is being performed until Substantial Completion of
Landlord’s Work.

7.

(a)

Miscellaneous.

Consents.  Whenever consent or approval of either party is required under this Work Letter, that party shall not unreasonably withhold,

condition or delay such consent or approval, unless expressly set forth herein to the contrary.

(b)

Modification.  No modification, waiver or amendment of this Work Letter or of any of its conditions or provisions shall be binding upon

Landlord or Tenant unless in writing signed by Landlord and Tenant.

(c)

No  Default  Funding.    In  no  event  shall  Landlord  have  any  obligation  to  fund  any  portion  of  the  TI  Allowance  or  to  perform  any

Landlord’s Work during any period that Tenant is in Default under the Lease.

A-5

 
 
 
 
1 For the avoidance of doubt, the Tenant Improvements do not include any furniture, fixtures or equipment shown on the Space Plans, and Tenant shall be

responsible for obtaining its own furniture, fixtures and equipment for the Premises, at Tenant’s sole cost and expense.

SCHEDULE 1

Space Plans1

A-6

 
 
 
 
A-7

 
 
 
 
A-8

 
 
 
 
A-9

 
 
 
 
Exhibit 10.37

 [***] = Certain information contained in this document, marked by brackets, has been omitted because it is both not material and would be
competitively harmful if publicly disclosed.

EXECUTION VERSION

FOURTH AMENDED AND RESTATED RESEARCH AND DEVELOPMENT
COLLABORATION AGREEMENT

BETWEEN

THE COUNCIL OF THE QUEENSLAND INSTITUTE OF MEDICAL

RESEARCH

AND

ATARA BIOTHERAPEUTICS, INC.

 
 
 
 
 
 
 
 
 
 
Table of Contents

DEFINITIONS

SCOPE OF THE COLLABORATION

GOVERNANCE.

BUDGET; MILESTONES; PAYMENT

PRINCIPAL INVESTIGATOR AND PERSONNEL

CONFIDENTIALITY

PUBLICATION

REPORTS; RIGHTS IN DATA

INTELLECTUAL PROPERTY

EXCHANGE OF MATERIALS

SUPPLIES AND EQUIPMENT

INDEMNIFICATION

NOTICE

DISPUTE RESOLUTION

TERM AND TERMINATION

APPLICABLE LAW

WAIVER

ASSIGNMENT

ENTIRE AGREEMENT

INDEPENDENT CONTRACTOR

SEVERABILITY

CONSTRUCTION

COUNTERPARTS.

1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

12.

13.

14.

15.

16.

17.

18.

19.

20.

21.

22.

23.

Page

2

9

14

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21

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29

30

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30

30

31

 
 
 
 
 
 
 
FOURTH AMENDED AND RESTATED RESEARCH AND DEVELOPMENT COLLABORATION AGREEMENT

      This  Fourth  Amended  and  Restated  Research  and  Development  Collaboration  Agreement  (“Fourth  Restated  Agreement”),
entered  into  on  December  17,  2021  (“Execution  Date  ”),  and  effective  as  of  the  Execution  Date,  is  made  by  and  between Atara
Biotherapeutics, Inc., having its principal offices at 611 Gateway Blvd #900, South San Francisco, CA 94080, (“ Atara”), and the Council of
the Queensland Institute of Medical Research, a not-for-profit Institute organized and existing under the laws of the State of Queensland
having its principal offices at 300 Herston Rd, Herston QLD 4006, Australia (“Institute”).  Each of Atara and Institute are referred to in this
Agreement as a “Party”, and collectively as the “Parties”

 WHEREAS,  Institute has conducted certain research and development, and possesses certain expertise relating to the research and
development of, among other things, allogeneic and autologous cytotoxic T-lymphocytes (“CTL”), including in relation to the development of
novel therapies targeting tumor and other cells infected with certain viruses, for use in oncology and autoimmune indications.

WHEREAS,  Atara  is  a  biotechnology  company  developing  novel  therapies  for  commercialization  for  the  treatment  of  human

diseases and conditions.

 WHEREAS , the Parties desire to collaborate in relation to research and development activities in accordance with the terms and

conditions set forth herein.

WHEREAS, the Institute is uniquely qualified to conduct the proposed research and the research is within Institute’s mission and it
is in the mutual interest of Atara and Institute that Institute continues to progress certain research and development activities in accordance with
the terms and conditions set forth herein.

 WHEREAS, Atara  and  Institute  are  parties  to  that  certain  Research  and  Development  Collaboration Agreement  (the  “ Original
Research Agreement”), entered into on October 20, 2015 (the “Original Effective Date ”), which was amended and restated as of September
23, 2016 (the “First Restatement Date”) pursuant to that certain Amended and Restated Research and Development Collaboration Agreement
and was subsequently amended on December 15, 2017, April 24, 2018 and May 9, 2018 (as so amended, the  “First Restated Agreement”)
effective as of the Original Effective Date, which was, in turn, amended and restated as of August 28, 2019 (the “Second Restatement Date”)
pursuant  to  that  certain  Second  Amended  and  Restated  Research  and  Development  Collaboration  Agreement  (the  “ Second  Restated
Agreement”), which was in turn, amended and restated as of August 26, 2020 (the “Third Restatement Date”) pursuant to that certain Third
Amended and Restated Research and Development Agreement (The “Third Restated Agreement”), and now the Parties desire to amend and
restate the Third Restated Agreement in its entirety to, among other things, [***], all as set forth in this Fourth Restated Agreement; and

 WHEREAS, the Parties desire that intellectual property rights and technology developed as a result of activities conducted under
this  Agreement  be  licensed  to  Atara  for  the  further  development  and  commercialization  of  CTL  products  based  on  novel  allogeneic  and
autologous

-1-

 
 
 
CTLs for use in the diagnosis, treatment, prophylaxis and palliation of diseases and conditions associated with EBV, and to that end, the Parties
entered  into  the  that  certain  exclusive  License Agreement  (the  “Original  License Agreement  ”)  simultaneous  with  the  Original  Research
Agreement  on  the  Original  Effective  Date,  which  Original  License Agreement  was  amended  and  restated  as  of  the  First  Restatement  Date
pursuant  to  that  certain Amended  and  Restated  Exclusive  License Agreement  (“First  Restated  License Agreement ”), which  was,  in  turn,
amended and restated on the Second Restatement Date pursuant to that certain Second Amended and Restated Exclusive License Agreement
(“Second Restated License Agreement ”), which was, in turn, amended and restated on the Third Restatement Date pursuant to that certain
Third Amended  and  Restated  Exclusive  License Agreement   and  was  subsequently  amended  on April  21,  2021  to  [***]  (“Third  Restated
License Agreement”) and the Third Restated License Agreement is being amended and restated in its entirety pursuant to that certain Fourth
Amended  and  Restated  Exclusive  License  Agreement  simultaneously  with  entering  into  this Fourth Restated  Agreement  (the  “Fourth
Restated License Agreement”).  

NOW, THEREFORE, Institute and Atara hereby agree to the following terms and conditions in this Agreement:

 1.

DEFINITIONS

The following capitalized terms shall have the meanings set forth in this Article 1.  Capitalized terms not defined in this Article 1 or

elsewhere in this Agreement shall have the meaning given to such terms in the License Agreement.

1.1

“Affiliate” shall have the meaning given in the License Agreement.

    1.2

“Agreement” means the First Restated Agreement as in effect from the Original Effective Date until the
Second  Restatement  Date,  together  with  the  Second  Restated  Agreement  as  in  effect  from  the  Second  Restatement  Date  until  the  Third
Restatement Date, together with the Third Restated Agreement as in effect from the Third Restatement Date until the Execution Date, together
with this Fourth Restated Agreement, which, pursuant to  Article 19  replaces the Third Restated Agreement as of the Execution Date.  

1.3

  1.4

1.5

 “Alliance Manager” shall have the meaning given in Section 3.2(a).

“Allogeneic CTL” shall have the meaning given in the License Agreement.

 “Allogeneic CTL Products” shall have the meaning given in the License Agreement.

1.6

“Allogeneic Programs” means (a) the research and development activities being performed by Institute and
Atara pursuant to this Agreement directed to the identification and development of Allogeneic CTL Products, including the Allogeneic EBV
CTL Program, and (b) the research and development activities conducted under each New Research Program pursuant to Section 2.3 that is
directed to the identification and development of New CTL Products comprising Allogeneic CTLs for use in any Indication.

-2-

 
 
1.7

1.8

  1.9

1.10

“Atara Forecast” shall have the meaning given in Section 2.7(c).

“Atara Forecast Quantity” shall have the meaning given in Section 2.7(c).

“Atara Indemnitees” shall have the meaning given in Section 12.2.

“Atara Inventions” shall have the meaning given in Section 9.1.

  1.11

“Autologous CTL” shall have the meaning given in the License Agreement.

1.12

 “Autologous CTL Products” shall have the meaning given in the License Agreement.

1.13

“Autologous Programs” means (a) the research and development activities being performed by Institute and
Atara pursuant to this Agreement directed to the identification and development of Autologous CTL Products, including the Autologous EBV
CTL Program, and (b) the research and development activities conducted under each New Research Program pursuant to Section 2.3 that is
directed to the identification and development of New CTL Products comprising Autologous CTLs for use in any Indication.

1.14

1.15

1.16

1.17

1.18

1.19

“Background IP” shall have the meaning given in the License Agreement.

“BKV/JCV” shall have the meaning given in Section 1.19.

“BKV/JCV CTL Budget” shall have the meaning given in Section 2.6(d).

 “BKV/JCV CTL Development Plan” means [***].

“BKV/JCV CTL Program” means [***].

  “BKV/JCV  Program”  means  the New  Research  Program  including  New  CTL  Products  Specifically

Directed to a Target that is associated with BK polyoma virus (“BKV”) and/or JC Polyomavirus (“JCV”), [***].

1.20

“Claims” shall have the meaning given in Section 12.1.

  1.21

“CMV” means cytomegalovirus (including all naturally occurring variants thereof).

    1.22

“ CMV CTL Program ” shall have the meaning given in Section 4.3.

  1.23

“CMV [***] Development Plan” shall have the meaning given in Section 2.6(e).

“Calendar Quarter” means each successive period of three (3) consecutive calendar months ending on the
last day of March, June, September, or December, respectively; provided that, the final Calendar Quarter shall end on the last day of the Term.

  1.24

-3-

 
 
  1.25

“Commercially Reasonable Efforts” means, with respect to the efforts to be expended by a Party or its
Affiliate with respect to any objective, activity or decision to be undertaken under this Agreement, those efforts that a company or institution
developing  technology  within  the  bio-pharmaceutical  industry  of  comparable  size  and  resources  would  reasonably  use  to  accomplish  such
objective, activity or decision under similar circumstances, and specifically means the carrying out of development activities using efforts that
a  company  or  institution  developing  technology  within  the  bio-pharmaceutical  industry  of  comparable  size  and  resources  would  reasonably
devote  to  a  product  at  a  similar  stage  in  its  development  or  product  life,  taking  into  consideration,  among  other  factors,  efficacy,  safety,
approved  labeling,  the  patent  and  other  proprietary  position  of  the  product,  and  the  likelihood  of  regulatory  approval  given  the  regulatory
structure involved.  Commercially Reasonable Efforts shall be determined on a Major Market-by-Major Market and indication-by-indication
basis for the Products being developed under the Research Collaboration, and it is anticipated that the level of effort will change over time,
reflecting changes in the status of each such Product, including with respect to any Product that is the subject of Autologous Programs.

    1.26

“Confidential  Information”  of  a  Party,  means  (a)  information  relating  to  the  business,  operations  or
products of a Party or any of its Affiliates, including any know-how, that such Party discloses, transfers or makes available to the other Party
under  this Agreement  or  the  License Agreement,  or  which  otherwise  becomes  known  to  the  other  Party  by  virtue  of  this Agreement  or  the
License Agreement, in each case whether in written, oral, graphical, machine readable or other form, whether or not marked as confidential or
proprietary, and (b) the terms of this Agreement and the License Agreement;

 1.27

  1.28

  1.29

“CTL” shall have the meaning given in the Recitals hereto.

“CTL Product” shall have the meaning given in the License Agreement.

“Data” shall have the meaning given in Section 8.1.

Chief Executive Officer of Atara.

    1.30

“Designated  Executive  Officers”  means  the  Director  and  Chief  Executive  Officer  of  Institute,  and  the

“Development Plan ”  means  the  plan,  on  a  Program-by-Program  basis  for  the  research  and  development
activities to be conducted pursuant to this Agreement for the time periods reflected in such plan, as prepared and updated in accordance with
Section 2.2, including the budget for such activities.

 1.31

  1.32

“Dispute” shall have the meaning given in Section 14.1.

   1.33

   1.34

“EBNA1” means Epstein Barr nuclear antigen 1.

“EBV ” mean Epstein Barr Virus (including all naturally occurring variants thereof).

  1.35

“[***] Development Plan” shall have the meaning given in Section 2.6(e).

-4-

 
 
  1.36

  1.37

  1.38

  1.39

  1.40

“Existing Confidentiality Agreement” shall have the meaning given in Section 6.2.

“Final Report” shall have the meaning given in Section 8.1.

“First Restated Agreement” shall have the meaning given in the recitals hereto.

“First Restated License Agreement” shall have the meaning given in the recitals hereto.

“First Restatement Date” shall have the meaning given in the recitals hereto.

  1.41

“FTE” means the equivalent of the work of one (1) full-time employee of a Party or its Affiliates for one
(1) year (consisting of 1540-1920 hours per year) in directly conducting activities under this Agreement.  Any Party’s employee who devotes
fewer  than  1540  hours  per  year  on  the  applicable  activities  shall  be  treated  as  an  FTE  on  a  pro-rata  basis,  calculated  by  dividing  the  actual
number of hours worked by such employee on such activities by 1920.  Any employee who devotes more than 1920 hours per year on the
applicable  activities  shall  be  treated  as  one  (1)  FTE.    For  the  avoidance  of  doubt,  FTE  shall  not  include  the  work  of  general  corporate  or
administrative personnel, except for the portion of such personnel’s work time actually spent on conducting scientific or technical activities
related to the Research Collaboration.

  1.42
set forth on   Schedule 1.15.

  1.43

  1.44

“FTE Rate” shall mean the rates mutually agreed by the Parties for the engagement of specified FTEs, as

“HPV” means human papilloma virus.

“HPV TCR Budget” means the mutually agreed upon budget for the HPV TCR Program.

Program.

   1.45

“HPV  TCR  Development  Plan”  means  the  mutually  agreed  upon  development  plan  for  the  HPV  TCR

in association with HPV, in such Indications as the Parties may mutually agree in writing from time to time.

  1.46

“HPV TCR Program” means the New Research Program Specifically Directed to such Targets expressed

    1.47

 “Indication” means any disease or condition, or sign or symptom of a disease or condition.

   1.48

   1.49

“Initial EBV Indications” shall have the meaning given in Section 2.1(a).

“Institute Background IP Improvements” shall have the meaning given in Section 9.4.

  1.50

“Institute Indemnitees” shall have the meaning given in Section 12.1.

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  1.51

“Institute Inventions” shall have the meaning given in Section 9.1.

in  the License Agreement).

    1.52

“[***] Programs ” means, collectively, the CMV [***] Program and the [***] Program (each as defined

  1.53

  1.54

  1.55

  1.56

“Interim Reports” shall have the meaning given in Section 8.1.

“Inventions” shall have the meaning given in Section 9.1.

“Joint Inventions” shall have the meaning given in Section 9.2.

“Joint Steering Committee” or “JSC” shall have the meaning given in Section 3.1.

        1.57

“License Agreement  ”  means  the  First   Restated  License  Agreement  as  in  effect  from  the  Original
Effective  Date  until  the  Second  Restatement  Date,  together  with  the  Second  Restated  License  Agreement  as  in  effect  from  the  Second
Restatement  Date  until  the  Third  Restatement  Date,  together  with  the  Third  Restated  License  Agreement  as  in  effect  from  the  Third
Restatement Date until the Execution Date, together with the Fourth Restated License Agreement effective as of the Execution Date.  

   1.58

“Licensed Products” shall have the meaning given in the License Agreement.

    1.59

“LMP1” means latent membrane protein 1.

    1.60

“LMP2” means latent membrane protein 2.

    1.61

“Losses” shall have the meaning given in Section 12.1.

    1.62

“Major Market” shall have the meaning given in the License Agreement.

     1.63

 “MS” shall have the meaning given in Section 2.1(a).

    1.64

“MSK Agreement” shall have the meaning given in the License Agreement.

    1.65

“New CTL Products” shall have the meaning given in Section 2.3(a).

    1.66

“New Research Information Package” shall have the meaning given in Section 2.3(b).

    1.67

“New Research Programs” shall have the meaning given in Section 2.3(a).

    1.68

“New Research Proposal” shall have the meaning given in Section 2.3(b).

    1.69

“NHL” shall have the meaning given in Section 2.1(a).

    1.70

“[***]” shall have the meaning given in Section 2.1(a).

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    1.71

“Option” shall have the meaning given in the License Agreement.

    1.72

“Original Research Agreement” shall have the meaning given in the recitals hereto.

    1.73

“Original License Agreement” shall have the meaning given in the recitals hereto.

    1.74

“Other Work” shall have the meaning given in Section 5.2.

    1.75

“Principal Investigator” means Professor Rajiv Khanna.

“Program”  means,  on  a  Target-by-Target  basis,  any  and  all  preclinical  development,  clinical
development, manufacturing and commercialization activities with respect to any and all products directed to such Target.  Programs include
(a) the Allogeneic Programs, (b) the Autologous Programs and (c) any New Research Programs.

        1.76

    1.77

“Program [***]” shall have the meaning given in Section 2.3(a).

    1.78

“[***] Payment” shall have the meaning given in Section 2.7(a).

    1.79

“[***] Capacity” shall have the meaning given in Section 2.7(a).

    1.80

“[***] Period” shall have the meaning given in Section 2.7(b).

        1.81

“Regulatory  Approval”  means  with  respect  to  a  country  or  region,  any  and  all  approvals,  licenses,
registrations  or  authorizations  of  any  Regulatory  Authority  necessary  to  commercially  distribute,  sell  or  market  a  product  developed  or
commercialized  under  this Agreement  or  the  License Agreement  in  such  country  or  region,  including,  where  applicable:  (a)  pre-  and  post-
approval  marketing  authorizations;  (b)  labeling  approval;  and  (c)  technical,  medical  and  scientific  licenses,  in  each  case  necessary  for
commercial distribution, sale or marketing of such product in such country or region.

        1.82

“Regulatory Authority”  means  any  Government Authority  or  other  entity,  in  each  case  regulating  or
otherwise exercising authority with respect to the development, manufacturing or commercialization of a given product under this Agreement
or the License Agreement in a given country or region, including the U.S. Food and Drug Administration (“ FDA”), or any successor thereto,
and the European Medicines Agency (“EMA”), or any successor thereto.

    1.83

“Research Collaboration” shall have the meaning given in Section 2.1.

    1.84

“Research Milestone” shall have the meaning given in Section 4.4(a).

    1.85

“Research Milestone Payment” shall have the meaning given in Section 4.4(a).

    1.86

“Rules of Arbitration” shall have the meaning given in Section 14.2.

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    1.87

“Second Restated Agreement” shall have the meaning given in the recitals hereto.

1.88

1.89

1.90

“Second Restated License Agreement” shall have the meaning given in the recitals hereto.

“Second Restatement Date” shall have the meaning given in the recitals hereto.

“Specifically Directed” shall have the meaning given in the License Agreement.

    1.91

“Target” means an antigen expressed on or in a cell, including [***].  For clarity, a Target may be a [***]
(collectively, a single “Target”).  Unless otherwise specified, where the antigen is naturally occurring, a Target [***].  For clarity, (a) where a
CTL Product is [***] antigen expressed on or in a cell in association [***] EBV, [***] (b) where a CTL Product is [***] associated with a
single antigen expressed on or in a cell in association with the presence of, or infection of such cell by, EBV, [***] with EBV, [***].

        1.92

     “Term” shall have the meaning given in Section 15.1.

    1.93

“Territory” means worldwide.

    1.94
of their respective Affiliates.

“Third Party” means any Person (as defined in the License Agreement) other than Institute, Atara or any

1.95

1.96

1.97

“Third Restated Agreement” shall have the meaning given in the recitals hereto.

“Third Restated License Agreement” shall have the meaning given in the recitals hereto.

“Third Restatement Date” shall have the meaning given in the recitals hereto.

    1.98

“[***]” shall have the meaning given in the License Agreement.

    1.99

 “[***] Milestone” shall have the meaning given in Section 4.4(b).

    1.100

“[***] Period” shall have the meaning given in the License Agreement.

    1.101

“[***] Milestone Payment” shall have the meaning given in Section 4.4(b).

     1.102

“ [***] Budget” shall have the meaning given in Section 2.6(f).

    1.103

“[***] Development Plan” shall have the meaning given in Section 2.6(e).

    1.104

“Wind Down Activities” shall have the meaning given in Section 15.5(b).

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 2.

SCOPE OF THE COLLABORATION

2.1

Scope. Pursuant to this Agreement, as further provided in this Article 2, during the Term:

(a)

Atara and Institute shall collaborate to conduct the Allogeneic Programs as set forth in Section 2.2
and  the  Development  Plan,  with  the  intention  of  identifying  and  developing  CTL  Products  Specifically  Directed  to  (i)  Targets  expressed  in
association  with  EBV,  including  [***],  and  such  other  Targets  as  may  be  incorporated  in  the  Development  Plan,  for  use  in  the  diagnosis,
prophylaxis,  treatment  and  palliation  of  (A)  multiple  sclerosis  (“MS”),  (B)  [***](collectively  (A)  through  [***],  the  “Initial  EBV
Indications”) and such other Indications as may be incorporated in the Development Plan, and (ii) such other Indications as the Parties may
mutually agree in the Development Plan;  

Institute shall use Commercially Reasonable Efforts to conduct the Autologous Programs, as set
forth in the Development Plan, with the intention of progressing the clinical development of Autologous CTL Products Specifically Directed to
Targets expressed in association with EBV for the prophylaxis, treatment and palliation of [***]  MS.

 (b)

The  foregoing  activities,  as  well  as  any  New  Research  Programs  conducted  by  the  Parties  pursuant  to Section 2.3,  and  activities  conducted
pursuant to the License Agreement, together, shall be the “Research Collaboration”.

        2.2

Conduct  of  the  Research  Collaboration  .    The  Research  Collaboration  shall  be  conducted  at  Institute
under  the  supervision  of  the  Principal  Investigator  and  commenced  promptly  after  the  Original  Effective  Date.    Institute  shall  use
Commercially Reasonable Efforts to conduct the Autologous Programs, and the Parties shall use Commercially Reasonable Efforts to conduct
the  Allogeneic  Programs,  in  accordance  with  all  applicable  laws,  rules  and  regulations,  the  terms  and  conditions  of  this  Agreement,  the
Development  Plan  attached  as Schedule  2.2    and  incorporated  by  reference  herein,  and  in  the  case  of  the Allogeneic  Programs  under  the
supervision  of  the  JSC.    Institute  will  furnish  the  facilities,  know-how,  and  technical  skills  necessary  for  performance  of  the  Research
Collaboration.   Anything  in  this Agreement  to  the  contrary  notwithstanding, Atara  and  Institute  may  at  any  time  modify    the  scope  of  the
Research  Collaboration,  including  the  Development  Plan,  by  mutual  written  agreement  in  a  document  executed  by  duly  authorized
representatives of  both Parties or otherwise expressly agreed to in writing by the Alliance Managers and representatives on the JSC of both
Parties  that states that it is effectuating such a modification.

2.3

New Research.

 (a)

 During the term of this Agreement, if either Party wishes to pursue a program of activities directed
to (i) the research and development of pharmaceutical or biologic products comprising Autologous CTLs or Allogeneic CTLs, or [***], in each
case Specifically Directed to Targets that are not associated with EBV (“New CTL Products”), or (ii) the research and development of the
[***] arising from the [***] Programs (the “Program [***]” as further defined in the License Agreement), (such research and development
programs in (i) and (ii), each

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a  “New  Research  Program”),  such  Party  may  propose  to  the  JSC  that  such  New  Research  Program  is  included  within  the  scope  of  the
Research Collaboration.  

 (b)

If the Parties, through the JSC, agree that a New Research Program should be investigated with a
view to inclusion within the Research Collaboration, Institute shall prepare and present a proposal (a “New Research Proposal ”) to the JSC
for discussion.  Any New Research Proposal shall include, at a minimum: (i) the Target(s) for such New CTL Products or Program [***], as
applicable, (ii) a description of the proposed research and development activities, including an estimated timeline for such development, (iii) a
good faith estimated budget for such development activities, (iv) a description of any material know-how, data, results or information in the
possession and control of Institute that is necessary for Atara (and the JSC) to determine whether or not to pursue the New Research Program,
and (v) a listing of the patent rights (including any such patent rights owned or controlled by any Third Party) that (A) cover or claim such New
CTL Products or Program [***], or (B) Institute reasonably believes may be necessary or useful for the conduct of the proposed development
activities, including in each case the owner or licensor under any Third Party patent rights, and (vi) any other information that Atara or the JSC
may  request  in  order  to  make  a  decision  as  to  whether  or  not  to  progress  the  New  Research  Program  (the  information  and  materials  in  (i)
through (vi), the “New Research Information Package”).  Any such New Research Proposal shall be presented to the JSC no less than thirty
(30) days prior to the JSC meeting at which such New Research Proposal is to be considered.

(c)

The JSC shall discuss any New Research Proposal at the next JSC meeting following the delivery
by  Institute  of  the  New  Research  Information  Package,  and  shall  determine  whether  the  Parties  should  include  the  New  Research  Program
within the scope of the Research Collaboration.  A Party may withhold its consent to inclusion of any New Research Program within the scope
of  the  Research  Collaboration  at  its  sole  discretion.    If  the  Parties  mutually  agree  to  progress  any  New  Research  Program,  the  Parties  shall
consult  to  prepare  a  formal  development  plan  and  budget  for  such  New  Research  Program  for  review  and  approval  by  the  JSC  (subject  to
Atara’s final decision making right under Section 3.3(f)).

                (d)

If  the  Parties  agree  to  conduct  a  New  Research  Program,  then  within  sixty  (60)  days
 following the finalization of the development plan and budget for such New Research Program  (or such other timing as may be agreed to in
writing by the Parties), such development plan and budget shall be added to and incorporated within the Development Plan and Budget, the
Parties shall amend the License Agreement to provide that any New CTL Products and/or Program  [***] shall be included within the scope of
Licensed Products, and subject to the licenses granted pursuant to the License Agreement, and to make any other necessary amendments to the
License Agreement in order to effect such change to the scope of Licensed Products, including, in the case of the New Research Program(s)
including  the  Program [***],  amendments  to  the  economic  terms  applicable  to  Licensed  Products  arising  from  such  New  Research
Program(s).  With the exception of such amendments, all other terms and conditions of the License Agreement shall apply equally to any New
CTL Product and the Program [***]  as to any other Licensed Product, provided that (i) the Milestone Payments applicable to any such New
CTL  Product  shall  be  those  set  forth  in  the  column  under  the  heading  “Research  Milestone  Payments  –  Licensed  Product Arising  Directly
From Activities under New Research Programs” in the table in  Section 4.4(a)  of this Agreement and under the heading “Milestone Payments
–  Licensed  Product Arising  Directly  From Activities  under  Research Agreement”  in  Section  4.3(a)  of  the  License    Agreement,  and  (ii)  the
Milestone  Payments  applicable  to  any  such  Program [***]  shall be those set forth in the column under the heading “[***]”  in  the  table  in
Section 4.4(b)   of  this Agreement  and  under  the  heading  “Milestone  Payments  –  Licensed  Product Arising  Directly  From Activities  under
Research Agreement” in Section 4.3(a) of the License

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Agreement.  Except for (A) any funding that Atara agrees to provide for research and development activities to be conducted under any New
Research Program pursuant to this Agreement, and (B) amounts payable by Atara for any New Research Program including the Program [***],
no other consideration shall be payable by Atara for the foregoing amendment of the License Agreement and the grant by Institute to Atara of
exclusive license rights in New CTL Products and/or Program [***] arising from such New Research Program.

(e)

If Institute provides Atara with a New Research Information Package pursuant to this Section 2.3,
and Atara does not wish to fund such research and development activities, or include such research and development activities within the scope
of  the  Research  Collaboration,  then  subject  to  the  terms  and  conditions  of  this Agreement  and  the  License Agreement  (including  Section  7
(Certain Covenants) thereof), Institute may (i) pursue the research and development of such New Research Program independently or with any
Affiliate,  and/or  (ii)  shall  be  free  to  discuss  terms  and  conditions  for  the  grant  of  rights  to  any  Third  Party  to  participate  in  the  research,
development and commercialization of the New CTL Products that are the subject of such New Research Program, without further obligation
to Atara with respect to such New Research Program.  For clarity, this subsection (e) shall not apply to any New Research Programs including
the Program [***], which shall instead be subject to Section 2.6(e) below.

Diligence.  Each Party shall use Commercially Reasonable Efforts to conduct the Research Collaboration by
performing the activities allocated to such Party pursuant to this Agreement and the Development Plan (including any activities relating to New
Research Programs that the Parties mutually agree to include within the scope of the Research Collaboration).

2.4

 2.5

Regulatory Activities.  Atara shall be solely responsible, at Atara’s expense, for preparing all submissions to
any regulatory authority and making all regulatory filings in the Territory in relation to CTL Products arising from (a) activities conducted with
respect to the Allogeneic CTL Programs, (b) activities conducted with respect to the Autologous CTL Programs, and (c) New CTL Products
and Program [***]  arising out of New Research Programs conducted hereunder, in each case in accordance with Section 5.5 of the License
Agreement.  Institute was solely responsible at Institute’s expense, for preparing all submissions to any regulatory authority and making all
regulatory filings in the Territory in relation to CTL Products arising from activities conducted with respect to the Autologous CTL Programs
prior to the exercise of the Option pursuant to Section 2.2 of the License Agreement.

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2.6

Specific New Research Programs.

(a)

(b)

(c)

(d)

HPV TCR Program.  [***].  

HPV TCR Program Funding.  [***].

BKV/JCV CTL Program.  [***].

BKV/JCV CTL Program Funding.  [***].  

    (e)

[***] Programs.  Following discussion through the JSC in accordance with Section 2.3 , as of
the  First  Restatement  Date,   the  Parties  agreed  to  include  the  [***]  Programs  as  a  New  Research  Program  within  the  scope  of  this
Agreement.    For  the  purposes  of  this Agreement  the  [***]   Programs  shall  be  deemed  to  be Allogeneic  Programs.    The  Parties  previously
agreed on a development plan setting out the research and development activities to be conducted for each of the [***] Programs during the
[***]  Period  (the  “[***]  Development  Plan”,  and  the  “[***]  Development  Plan”,  and  collectively  the  “[***]  Programs  Development
Plan”. The Parties have agreed on a revised [***] Development Plan, along with a mutually agreed budget for such activities, as further set
forth in subsection (f) below, which has been added to and incorporated within the Development Plan, and which the Parties may mutually
agree  in  writing  to  update  from  time  to  time.    If Atara  exercises  the  [***]  for  the  [***]  Program  pursuant  to  Section  2.6  of  the  License
Agreement, such Program [***] will become Licensed Products, and such Licensed Products arising as a result of activities under the [***] 
Programs shall be subject to the applicable Research Milestone Payments set forth in the table in Section 4.4(b).

(f)

[***] Program Funding.

The [***] Programs Development Plan shall include a mutually agreed budget
for each of the [***] Program and the [***]  Program (each, a “[***]  Program Budget”), which the Parties expect to cover all direct and
indirect costs of the conduct of the [***] Programs during the [***]  Period.  The Parties agree that Atara has terminated the [***]    for  the
[***] Program and that they have agreed on a [***] Program Budget for the [***] Program of [***] (the “Final [***] Budget”), and that other
than the amounts contemplated by the Final [***]Budget, Atara will have no further costs or payment obligations associated with the [***]
Program, including any incremental wind-down or close-out costs.  

    (i)

         (ii)

 Atara  shall  pay  an  annual  amount  set  forth  in  the  [***]  Program  Budget
existing as at the Execution Date, or after the time period covered by such [***] Program Budget, as otherwise to be agreed by the Parties in
accordance  with  subsection  (iii)   below,  to  be  allocated  against  the  costs  set  forth  in  each [***]  Program  Budget  (each,  a  “[***]Research
Contribution” and collectively the “[***] Research Contribution”). Institute shall use Commercially Reasonable Efforts to ensure that any
FTEs  assigned  to  perform  activities  under  the [***]  Programs  devote  at  least [***] of  their  total  working  time  to  activities  under  the [***]
 Development Plan, unless otherwise mutually agreed by the Parties.  The allocation of the [***] Research Contribution to activities under each
of the [***]  Programs prior to June 30, 2019  shall be at Institute’s discretion and thereafter shall be allocated solely to the [***] Program, and
the timing of payments to be made to Institute out of such amount are as set forth in Section 2.6 of the License Agreement.  The Parties may
mutually agree upon changes to the [***] Research

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Contribution (subject to Section 2.6(f)(iii)  below with respect to a  [***] Budget, and to Atara’s final decision making authority under Section
3.3(f)  with respect to any other increase thereto), or changes in the allocation of a  [***] Budget  to  activities  under  the [***]  Development
Plan.

     (iii)

Following  the Execution Date, the Parties shall discuss in good faith through
the JSC and otherwise and may mutually agree upon an updated [***] Development Plan and an updated  [***] Budget, in each case for the
[***] Program, to cover such period and such matters and expenditures as are not covered in the [***] Development Plan and [***] Budget
agreed as at the Execution Date. Thereafter, the Parties shall update the [***] Development Plan and the [***]  Budget for the [***] Program
at least annually.  If, at any time during the term of this Agreement, the Parties are unable to agree upon either the content of the updated [***]
Development Plan or the updated  [***] Budget, then (A) Institute shall have the final decision with respect to the [***] Development Plan,
and  (B) Atara  shall  have  the  final  decision  with  respect  to  the  amount  of  the  [***]  Research  Contribution  to  be  provided  by Atara  to  fund
activities during the applicable time period, provided that in no event shall the [***] Research Contribution funded by Atara in any twelve (12)
month period for  which  the  [***]  Budget  is  in  dispute  be  less  than  the  greater  of  (x)  the  highest  amount  offered  by Atara  by  way  of  [***]
Research Contribution during such failed negotiations for the applicable twelve (12) month period, and (y) the amount funded by Atara for the
[***] Research Contribution for the most recent twelve (12) month period.

2.7

[***] Manufacturing Support.

    (a)

In  addition  to  the  funding  provided  by Atara  for  the  [***]  Programs  set  forth  in  Section  2.6  ,
Atara  paid  to  Institute  a  one-off  lump-sum  payment  of  [***]  (the  “[***]  Payment  ”),  which  was  used  by  Institute  for  [***]  (the  “[***]
Capacity”).    The  [***]  Capacity  shall  be  used  by  Institute  to  provide  manufacturing  and  related  services  to  support  activities  under  all
Programs included within the Development Plan, including the [***] Programs and any other New Research Programs that may be added to
this Agreement from time to time.

(b)

In  consideration  for  the  [***]  Payment,  until  Institute  has  [***]  necessary  for  the  conduct  of  (a)
[***] (as defined in the License Agreement) and (b) all other [***] set forth in the Development Plan that are [***] the first Licensed Product
(including,  for  clarity,  the  first  EBV-Specific  CTL  Product)  arising  from  activities  under  the  Research  Agreement  (the  “[***]  Period”),
Institute  shall  utilize  the  [***]  Capacity  for  manufacturing  activities  required  under  the  Development  Plan  and  any  other  New  Research
Programs in accordance with the following protocol.

(c)

During  the  [***]  Period,  on  a  calendar  quarterly  basis Atara  will  issue  to  Institute  in  good  faith
rolling  forecasts  (each,  an  “Atara  Forecast”)  of  its  requirements  for  use  of  the  [***]  Capacity  for  the  following  six  months  (the  “Atara
Forecast  Quantity”).    During  the  [***]  Period,  the  [***]  Capacity  shall  be  used  first  to  manufacture  any  amounts  included  in  the Atara
Forecast Quantity before it can be used for manufacturing services for any Third Party.  If Institute wishes to utilize the [***] Capacity for any
other  activities  during  the  [***]  Period,  including  the  performance  of  activities  for  Third  Parties  and/or  outside  the  scope  of  the  Programs
included within the Development Plan, it may do so to the extent that such use is not allocated to the Atara Forecast Quantity, provided that
Institute shall first obtains Atara’s prior

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written consent to the use of such excess capacity, not to be unreasonably withheld or delayed.  Without limiting the foregoing, Institute may
not offer the [***] Capacity to any Third Party for services outside any time period covered by an Atara Forecast without Atara’s prior written
consent, which consent may not be unreasonably withheld or delayed.

 3.

GOVERNANCE.

      3.1

Management  .    The   Parties  have  established  and   shall  maintain  a  cross-functional,  joint  steering
committee  (the  “Joint  Steering  Committee”  or  the  “JSC”)  which  shall  oversee  the  research  collaboration  between  the  Parties,  including
Allogeneic CTL Programs, Autologous Programs, and any agreed New Research Programs conducted under this Agreement and the License
Agreement.  

3.2

Alliance Managers.

(a)

Each  of Atara  and  Institute  shall  appoint  one  representative  who  possesses  an  understanding  of
development,  regulatory,  manufacturing  and  commercialization  matters  to  act  as  its  respective  alliance  manager(s)  for  this  relationship  (an
“Alliance Manager”).  Each Party may replace its respective Alliance Manager at any time upon written notice to the other in accordance with
this Agreement.   Any Alliance  Manager  may  designate  a  substitute  to  temporarily  perform  the  functions  of  that Alliance  Manager.    Each
Alliance  Manager  shall  be  charged  with  creating  and  maintaining  a  collaborative  work  environment  within  the  JSC.    Consistent  with  the
Development Plan, each Alliance Manager, will also be responsible for (i) providing a primary single point of communication responsible for
the  flow  of  communication  and  for  seeking  consensus  (both  within  such  Party’s  organization  and  with  respect  to  activities  under  this
Agreement or the License Agreement) regarding key strategy and plan issues, and (ii) identifying and raising disputes to the JSC for discussion
in a timely manner; and

  Each Alliance  Manager  shall  have  the  right  to  attend  all  JSC   meetings  and  meetings  of  any
subcommittee thereof, as a nonvoting member.  Each Alliance Manager may bring any matter to the attention of the JSC where such Alliance
Manager reasonably believes that such matter requires attention of the JSC.  

    (b)

3.3

Joint Steering Committee.

Composition.  The Joint Steering Committee shall be comprised of two (2) named representatives
of each Party (or such other number as the Parties may agree) in addition to each Party’s Alliance Manager who are members ex-officio.  The
JSC will be led by two (2) co-chairs, one (1) appointed by each of the Parties.  Each Party may replace one or more of its representatives, in its
sole discretion, effective upon written notice to the other Party of such change.

(a)

the Agreement:

(b)

Function and Powers of the JSC.  The JSC shall, in line with the terms and conditions set forth in

this Agreement, including by reviewing and approving the initial

(i)

define the scope of the research and development activities to be conducted under

-14-

 
 
Development  Plan,  and  each  update  to  the  Development  Plan  and  associated  Budget,  and  review  progress  against  the  goals  in  such
Development Plan;

(ii)

discuss  and  agree  upon  the  allocation  of  the  Budget  to  activities  under  the

Development Plan;

Autologous Programs;

(iii)

discuss  and  comment  on  updates  provided  by  Institute  in  relation  to  the

included within the activities under the Development Plan;

(iv)

review  and  discuss  proposals  for  new  Indications  for  Licensed  Products  to  be

(v)

review and discuss potential Targets for consideration as potential New Research

Programs;

Research Programs;

(vi)

consider, discuss and make recommendations with respect to proposals for New

(vii)

(viii)

(ix)

discuss Atara’s regulatory strategy for IND filing for CTL Products;

validate and back up the intellectual property strategy;

review  and  track  publications  and  proposed  publications,  and  coordinate  review

and comments on proposed publications by each Party;

(x)
subcommittees, including by seeking to resolve disputed matters that may arise at the subcommittees;

establish  subcommittees,  as  appropriate,  and  support  the  operation  of  such

 (xi)

(xii)

 assume a general role of leadership in the collaboration; and

perform any and all tasks and responsibilities that are expressly attributed to the

JSC under this Agreement.

Notwithstanding the foregoing roles and responsibilities, unless expressly set forth in this Agreement or the License Agreement, the JSC shall
serve  solely  as  a  forum  for  information  exchange  with  respect  to  any  matters  that  relate  to  (i)  regulatory  matters,  including  the  regulatory
strategy  and  filings  for  Regulatory Approvals  in  the  Territory,  (ii)  commercialization  of  CTL  Products  (whether  or  not  arising  out  of  this
Agreement), (iii) changes to the Budget for activities under the Development Plan with respect to Allogeneic CTL Programs or New Research
Programs,  and  (iv)  subject  to Article  13  of  the  License Agreement,  intellectual  property  strategy,  including  prosecution,  maintenance  and
enforcement activities.

Frequency  of  Meetings.    The  JSC  shall  meet  at  least  once  per  quarter  or  more  or  less  often  as
otherwise agreed by the Parties, and such meetings may be conducted by telephone, videoconference or in person as determined by the co-
chairs, provided that no less than

(c)

-15-

 
 
two  (2)  meetings  during  each  calendar  year  shall  be  conducted  in  person.   As  appropriate,  and  provided  that  not  less  than  two  (2)  business
days’ prior written notice has been given to the other Party, other employees of the Parties may attend Joint Steering Committee meetings as
observers, but a Party shall not bring a Third Party to a meeting without the other Party’s prior consent.  Each Party may also call for special
meetings of the JSC with reasonable prior written notice (it being agreed that at least five (5) business days shall constitute reasonable notice)
to resolve particular matters requested by such Party and within the decision-making responsibility of the JSC.  Each co-chair shall ensure that
its JSC members receive adequate notice of such meetings.  Each Party shall be responsible for all of its own expenses incurred in connection
with participating in all such meetings.

(d)

Subcommittees.  The JSC may establish and disband such subcommittees as deemed necessary by
the  JSC.    Each  such  subcommittee  shall  consist  of  the  same  number  of  representatives  designated  by  each  Party,  which  number  shall  be
mutually agreed by the Parties.  Each Party shall be free to change its representatives on written notice to the other Party or to send a substitute
representative  to  any  subcommittee  meeting.    Each  Party’s  representatives  and  any  substitute  for  a  representative  shall  be  bound  by  the
obligations of confidentiality set forth in Article 6.  Except as expressly provided in this Agreement, no subcommittee shall have the authority
to  bind  the  Parties  hereunder  and  each  subcommittee  shall  report  to  the  JSC.    Each  Party  shall  be  responsible  for  all  of  its  own  expenses
incurred in connection with participating in all such meetings.

Cooperation.    Each  Party  shall  provide  the  JSC  such  information  as  required  under  the
Development Plan, or as reasonably requested by the other Party and reasonably available, relating to the progress of the goals or performance
of activities under the Development Plan.

(e)

 (f)

Decisions.  Other than as set forth herein, in order to make any decision required of it hereunder,
the JSC must have present (in person, by videoconference or telephonically) at least the co-chair of each Party (or his/her designee for such
meeting).  Decisions of the JSC shall be by consensus, with each Party having one (1) vote.  If the JSC cannot reach consensus or a dispute
arises  which  cannot  be  resolved  within  the  JSC  within  [***],  the  co-chair  of  either  Party  may  cause  such  dispute  to  be  referred  to  the
Designated Executive Officers for resolution within [***].  In the event that consensus cannot be reached with respect to a decision after a
meeting of the Designated Executive Officers, then, if the decision relates to (A) commercialization of any CTL Product, New CTL Product or
[***]  that  has  been  included  within  the  License  Agreement  pursuant  to  Section  2.3(d),  including  regulatory  strategy  for  any  such  CTL
Products, New CTL Products or [***] , (B) changes to the Development Plan that would require a material change in the scope of activities for
any Program thereunder, or an increase in the Budget for development activities relating to the Allogeneic CTL Programs or the Autologous
CTL Programs, including any increase in the Budget pursuant to this Agreement (where Atara has not previously authorized such increase), or
(C) the scope of research and development activities under, or budget for, any New Research Program, including whether or not to include such
New  Research  Program  within  the  Research  Collaboration,  the  final  decision  will  be  made  by  [***].    If  a  dispute  arises  which  cannot  be
resolved by a subcommittee, the co-chair of either Party may cause such dispute to be referred to the JSC for resolution.

-16-

 
 
Exceptions.    Notwithstanding  the  foregoing,  (i) [***]  may  not  use  its  final  decision  making
authority  to  require [***] to  the  Research  Collaboration,  without [***] prior  written  consent,  and  (ii)  neither  Party  in  exercising  its  right  to
finally resolve a dispute pursuant to Section 3.3(f) shall have any power to (A) cause the other Party to violate any Applicable Law or to breach
any agreement between such other Party and any Third Party, or (B) to amend, modify, or waive compliance with the terms of this Agreement.

(g)

(h)

Authority.  The JSC and any subcommittee shall have only the powers assigned expressly to it in
this Article 3 and elsewhere in this Agreement, and shall not have any power to amend, modify or waive compliance with this Agreement.  In
furtherance thereof, each Party shall retain the rights, powers and discretion granted to it under this Agreement and no such rights, powers or
discretion shall be delegated or vested in the JSC or subcommittee unless such delegation or vesting of rights is expressly provided for in this
Agreement or the Parties expressly so agree in writing.

mutually agreeing to disband the JSC or (ii) until the termination or expiration of the License Agreement.

(i)

Discontinuation of JSC.    The  JSC  shall  continue  to  exist  until  the  first  to  occur  of  (i)  the  Parties

 4.

BUDGET; MILESTONES; PAYMENT

4.1

[Reserved]  

    4.2

Budget.   Atara  shall  pay  Institute  the  amounts  set  forth  in  the  mutually  agreed  upon  budget  set  forth  in
Schedule  4.2  (the  “Budget”),  incorporated  herein,  to  cover  all  direct  and  indirect  costs  of  the Allogeneic  Programs  and  EBV Autologous
Program and excluding the [***] Programs, for which budget and funding shall be subject to Section 2.6(f) .  The Parties may mutually agree
upon changes to the Budget  or changes in the allocation of the Budget to activities under the Development Plan by mutual written agreement
in a document executed by duly authorized representatives of both Parties or otherwise expressly agreed to in writing by the Alliance Managers
and representatives on the JSC of both Parties that states that it is effectuating such changes.

      4.3

Changes  to  the  Budget.    During  the  term  of  this Agreement,  the  Parties  may  discuss,  subject  to  [***]
Section 3.3(f)  with  respect  to  the  Research  Collaboration  and  any  New  Research  Programs  other  than  the  [***]  Programs,  increases  to  the
Budget for the Research Collaboration, which may include, without limitation, increases in the number of Institute FTEs allocated to perform
activities hereunder.  For clarity, any budget increases for the [***] Programs shall be subject to  Section 2.6(f)(iii) .      For  the  avoidance  of
doubt , the Parties agree that as of the Effective Date,  [***].

4.4

Research Milestones.

 As additional consideration for Institute entering into this Agreement and diligently progressing
the  activities  under  the  Research  Collaboration  in  accordance  with  this  Agreement,  Atara  has  paid,  or  will  pay  to  Institute  the  research
milestone payments (each, a “Research Milestone Payment”) set forth in the table below for each Allogeneic CTL Product and/or Autologous
CTL Product (as applicable pursuant to the table set

   (a)

-17-

 
 
forth below) to achieve the corresponding milestone (each, a “Research Milestone”), whether achieved by Institute, Atara or an Affiliate or
sublicensee of Atara.  The Party achieving such Research Milestone shall promptly notify the other Party in writing of the achievement of any
such  Research  Milestone  and  Atara  shall  pay  Institute  in  full  the  corresponding  Research  Milestone  Payment  within [***]    of  such
achievement.    For  clarity,  each  Research  Milestone  Payment  is  payable  once  only  for  each  Allogeneic  CTL  Product  and  once  for  each
Autologous CTL Product, and each Research Milestone Payment is non-refundable, and is not an advance against royalties due to Institute or
any other amounts due to Institute. The Parties acknowledge and agree that  as of the Execution Date, Atara has paid the Research Milestone
Payment for First Dosing in a Human Subject for a CTL Product Specifically Directed to EBV for a first Allogeneic CTL Product.

Research Milestone Trigger Event

Research Milestone Payment

[***]

[***]

[***]
[***]

[***]

[***]

[***]

[***]

[***]

[***]

[***]

[***]

[***]
[***]

[***]

[***]

[***]

[***]

[***]

[***]

CTL Product
Specifically
Directed [***]

[***]

[***]

[***]
[***]

[***]

[***]

[***]

[***]

[***]

[***]

Licensed
Product Arising
Directly From
Activities under
New Research
Programs
[***]

[***]

[***]
[***]

[***]

[***]

[***]

[***]

[***]

[***]

*Milestone payable only once with respect to each Allogeneic Licensed Product to achieve such Milestone.

**Milestone payable once for each Allogeneic CTL Product and for each Autologous CTL Product to achieve such Research Milestone.

under the Research Collaboration with respect to the [***] Programs in accordance with this Agreement, Atara:

(b)

As consideration for Institute entering into this Agreement and diligently progressing the activities

paid  to  Institute   a  fixed  fee  of  two  million  five  hundred  thousand  dollars
($2,500,000) within fifteen (15) business days following the Original Effective Date (which fee is non-refundable and non-creditable against
any other amounts due under this Agreement), and

    (i)

-18-

 
 
 
 
 
 
 (ii)

will pay to Institute the following milestone payments with respect to research and
development activities conducted under the [***] Program (each, a “[***] Milestone Payment”) set forth in the table below for each [***] to
achieve  the  corresponding  milestone  (each,  a  “[***]  Milestone”),  whether  achieved  by  Institute,  Atara  or  an  Affiliate  or  sublicensee  of
Atara.  The Party achieving such [***] shall promptly notify the other Party in writing of the achievement of any such [***] Milestone and
Atara  shall  pay  Institute  in  full  the  corresponding [***]  Milestone  Payment  within  thirty  (30)  days  of  such  achievement.    For  clarity,  each
[***]Milestone Payment is payable once only for the first [***] to reach the applicable milestone event, and each [***]  Milestone Payment is
non-refundable, and is not an advance against royalties due to Institute or any other amounts due to Institute.

[***]
[***]

[***]

[***]

[***]

[***]

[***]

[***]

[***] Milestone Trigger Event
[***]
[***]

[***]

[***]

[***]

[***]

[***]

[***]

[***]
[***]
[***]

[***]

[***]

[***]

[***]

[***]

[***]

(c)

Unless a Research Milestone Payment or [***] Milestone Payment is specified as payable for more
than  one  Indication  in  the  tables  in  (a)  and  (b)  above  respectively,  each  Research  Milestone  Payment  and  [***]  Milestone  Payment  will  be
payable by Atara only once, following the first time a given CTL Product or [***], as applicable, developed under this Agreement achieves the
specified Research Milestone or [***] Milestone.  For example, with respect to the Research Milestone Payments, Research Milestone 2 in the
table above shall be payable for a given Allogeneic CTL Product upon [***], but shall not be payable for such Allogeneic CTL Product for any
subsequent [***].

Each  time  a  Research  Milestone  or  [***]  Milestone  (as  applicable)  is  achieved,  then  any  other
Research Milestone Payments with respect to earlier Research Milestones or [***] Milestone Payments with respect to earlier [***] Milestones
that  have  not  yet  been  paid  will  be  due  and  payable  together  with  the  Research  Milestone  Payment  for  the  Research  Milestone,  or  [***]
Milestone Payments for the [***] Milestone, as applicable, that is actually achieved.

(d)

(e)

If, with respect to a given CTL Product developed or commercialized under this Agreement or the
License Agreement and a given Indication, Atara elects to progress the development and commercialization of an Autologous CTL Product in
lieu of an Allogeneic CTL Product for such Indication, then (i) following the decision to progress development and commercialization of such
Autologous  CTL  Product,  Atara  shall  owe  all  subsequent  Research  Milestone  Payments  due  for  such  Autologous  CTL  Product,  and  (ii)
subsection (c) shall apply solely with respect to any Research Milestone Payments that are

-19-

 
 
 
 
applicable to both Autologous CTL Products and Allogeneic CTL Products, and have not already been paid for the Allogeneic CTL Product.

4.5

Other Payments.

  (a)

  Atara  shall  pay  any  amounts  agreed  to  by Atara  and  included  in  the  Budget  to  Institute  on  a
Calendar  Quarterly  basis  in  advance,  based  on  the  allocation  of  such  amounts  to  activities  under  the  Development  Plan  for  the  applicable
Calendar  Quarter.    Institute  shall  submit  invoices  to Atara  on  a  Calendar  Quarterly  basis,  no  later  than  [***]  prior  to  the  last  day  of  each
Calendar Quarter, setting forth the amounts payable for the upcoming Calendar Quarter and the activities to which such amounts are allocated
under  the  Development  Plan.    The  first  invoice  shall  be  due  under  this  Agreement  no  later  than  [***]  following  the  Original  Effective
Date.  Each invoice shall be signed by an authorized official of Institute.  Atara shall make payment by wire transfer to Institute’s nominated
bank account.

included in the  [***] Budgets) as set forth in Section 2.6(c) and (d) of the License Agreement.

  (b)

Atara shall pay the  [***] Research Contribution (and any other amounts agreed to by Atara and

  5.

PRINCIPAL INVESTIGATOR AND PERSONNEL

5.1

Principal  Investigator.  For  the  purpose  of  this  Agreement  and  pursuant  to  Institute  policy,  Principal
Investigator shall be responsible for the administration, direction, and content of the Research Collaboration, including expenditures under the
Budget, and revisions to the allocation and individual expenditures within the overall framework, and subject to the overall cap, of the Budget,
in  each  case  necessary  to  accomplish  the  Research  Collaboration.    Should  the  Principal  Investigator  leave  Institute  or  otherwise  become
unavailable  during  the  term  of  this Agreement,  Institute  may  nominate  a  replacement.    In  the  event  that  the  Principal  Investigator  becomes
unable or unwilling to continue the Research Collaboration, and a substitute reasonably acceptable to Atara is not available, Atara shall have
the right to terminate the Research Collaboration and this Agreement by giving written notice to Institute.

 5.2

Other  Commitments.  Except as otherwise agreed, it is further understood that Institute and the personnel
performing the Research Collaboration may be or become involved in other activities and projects which entail commitments to other Third
Parties  (“Other  Work  ”).    The  Principal  Investigator  and  the  personnel  performing  the  Research  Collaboration  will  use  Commercially
Reasonable Efforts to progress the Research Collaboration in accordance with terms of the Development Plan, including any timelines set forth
therein.  Institute and the personnel performing the Research Collaboration will each use their best efforts to avoid conflicts with the terms and
obligations of this Agreement.  The Principal Investigator will provide Atara with written notice as soon as practicable if he becomes aware of
a  conflict  or  potential  conflict  that  may  materially  impose  upon  his  ability  to  perform  activities  under  the  Development  Plan  and  this
Agreement.  Nothing in this Agreement shall be construed to limit the freedom of Institute, or their researchers who are not participants in the
Research  Collaboration  under  this  Agreement,  from  engaging  in  Other  Work  made  under  other  agreements  with  other  parties  than
Atara.    Notwithstanding  the  foregoing,  Institute  and  the  Principal  Investigator  shall  use  all  reasonable  efforts  to  distinguish  the  research
performed in connection with the Research Collaboration under

-20-

 
 
this Agreement  from  all  Other  Work,  and  shall  keep  records  pertaining  to  such  Other  Work  separately  from  the  records  to  be  maintained
pursuant to Article 8.

 6.

CONFIDENTIALITY

6.1

Confidential  Information.    Atara  and  Institute  will  treat  and  maintain  the  other  Party’s  Confidential
Information  in  confidence  using  at  least  the  same  degree  of  care  as  the  receiving  Party  uses  to  protect  its  own  proprietary  and  confidential
information of a like nature from the date of disclosure until [***] after the termination or expiration of this Agreement, provided that a Party
may designate one or more specific, defined items of Confidential Information as ‘Trade Secret’, by giving written notice to the other Party
briefly  outlining  its  reasons  why  longer  protection  is  warranted,  and  in  such  case  the  other  Party  shall  protect  such  information  indefinitely
unless and until Section 6.4 applies.  Confidential Information can be written, oral, or both.

6.2

Relationship to Existing Confidentiality Agreement.  This Agreement supersedes that certain Confidential
Disclosure Agreement entered into between Atara and Institute, dated May 28, 2015 (the “Existing Confidentiality Agreement”);  provided
that  all  “Confidential  Information”  disclosed  by  the  disclosing  party  thereunder  shall  be  deemed  Confidential  Information  of  the  disclosing
Party hereunder and shall be subject to the terms and conditions of this Agreement and the receiving party thereunder shall be bound by and
obligated to comply with such terms and conditions as if they were the receiving Party hereunder.  The foregoing shall not be interpreted as a
waiver of any remedies available to the disclosing party as a result of any breach, prior to the Original Effective Date, by the receiving party,
respectively, of its obligations pursuant to the Existing Confidentiality Agreement.

6.3

Permitted Disclosure.  Atara and Institute may use and disclose the other Party’s Confidential Information to
their Affiliates, employees, agents, consultants, contractors, and, in the case of the Atara, its Sublicensees, in each case on a need to know basis
for  the  purposes  of  such Affiliates,  Sublicensees  and  Third  Parties  performing  activities  under  this Agreement  or  the  License Agreement,
provided that such parties are bound by a like duty of confidentiality as that found in this Article 6.  Furthermore, Atara may disclose Institute’s
Confidential  Information  to:  (a)  Atara’s  potential  or  actual  collaborators,  partners,  licensees  and  Sublicensees,  and  (b)  potential  or  actual
investment bankers, acquirers, lenders or investors, and (c) advisors of Atara or any of the foregoing in (a) and (b); each of whom, prior to
disclosure, must be bound by similar obligations of confidentiality and non-use as set forth in this Article 6.

or disclose any of the other Party’s Confidential Information:

6.4

Limitations.  Nothing contained herein will restrict or impair, in any way, the right of Atara or Institute to use

by the disclosing Party;

(a)

(b)

that recipient can demonstrate by written records was previously known to it prior to its disclosure

that  recipient  can  demonstrate  by  written  records  is  now,  or  becomes  in  the  future,  public

knowledge other than through acts or omissions of recipient;

-21-

 
 
the recipient from sources independent of the disclosing Party; and

(c)

that recipient can demonstrate by written records was obtained lawfully and without restrictions on

(d)

that a Party is required to disclose pursuant to applicable law, rule or regulation.

6.5

Other  Disclosures.    Atara  or  Institute  also  may  disclose  Confidential  Information  that  is  required  to  be
disclosed: (i) to a governmental entity or agency in connection with seeking any governmental or regulatory approval, governmental audit, or
other  governmental  contractual  requirement;  or  (ii)  by  law,  provided  that  the  recipient  uses  reasonable  efforts  to  give  the  Party  owning  the
Confidential  Information  sufficient  notice  of  such  required  disclosure  to  allow  the  Party  owning  the  Confidential  Information  reasonable
opportunity to object to, and to take legal action to prevent, such disclosure.  Notwithstanding anything to the contrary in this Agreement, Atara
may  disclose  Confidential  Information  it  receives  pursuant  to  this  Agreement,  to  its  actual  or  potential  investors,  acquirors,  advisors,
Sublicensees, consultants and employees who are bound by obligations of confidentiality with respect thereto.

6.6

Return of Information.    Upon  expiration  or  termination  of  this Agreement  (unless  the  License Agreement
remains  in  effect),  or  the  request  of  the  disclosing  Party,  if  earlier, Atara  and  Institute  will  destroy  or  return  any  of  the  disclosing  Party’s
Confidential Information in its possession within [***] following the termination of this Agreement and provide each other with prompt written
notice that such Confidential Information has been returned or destroyed.  Each Party may, however, retain one (1) copy of such Confidential
Information for archival purposes in non-working files.  If the License Agreement remains in effect as of the date of termination or expiration
of this Agreement, then all Confidential Information disclosed pursuant to this Agreement, if not returned or destroyed at the disclosing Party’s
request pursuant to this Section 6.6, shall be deemed Confidential Information subject to the terms and conditions of Article 22 of the License
Agreement.

 7.

PUBLICATION

7.1

Publication.  Either party, consistent with academic standards, may publish or present the Data (as defined in
Article 8 below), provided such publication or presentation does not disclose the other party’s Confidential Information.  The Parties agree that
any  publication  or  presentation  of  Data  shall  appropriately  cite  the  contributions  of  both  Parties,  using  customary  standards  of  scientific
attribution.  Each Party shall provide the other Party with a copy of such publication or presentation [***] prior to submission for presentation
or publication to permit protection of any Confidential Information and/or patent rights, if desired and applicable.  The other Party shall have
[***], after receipt of said copies, to object to such proposed presentation or proposed publication because it includes patentable subject matter
which  needs  protection  or  because  it  includes  Confidential  Information  of  such  other  Party.    In  the  event  that  the  other  Party  makes  such
objection, the publishing party shall refrain from making such publication or presentation for a maximum of [***] from date of receipt of such
objection  in  order  to  allow  the  other  Party  to  seek  patent  protection  on  any  patentable  Inventions  included  in  the  proposed  publication  or
presentation,  and  the  publishing  Party  shall  remove  the  other  Party’s  Confidential  Information  from  such  publication  or  presentation  before
submitting or presenting it to any Third

-22-

 
 
 
Party.  Atara further agrees that Institute shall have the first right to publish any results of the Research Collaboration, pursuant to the terms of
this Article 7.  In the case of Confidential Information of Atara being results of the Research Collaboration, Institute may publish a publication
or presentation containing such information after taking into account any comments by Atara in good faith and after allowing Atara to seek
patent protection in accordance with this Section 7.1, unless Atara (acting reasonably) designates such information as a ‘Trade Secret’.

press release, or other publicity without prior written approval of the other Party.

7.2

No Use of Names.  Neither Party will use the name of the other Party or its employees in any advertisement,

 8.

REPORTS; RIGHTS IN DATA

8.1

Reporting.  Each Party shall, in accordance with its established practice, keep complete and accurate records
of the work performed under this Agreement, including all expenditures under the Budget.  Institute shall provide Atara with a written report,
prior to any meeting of the JSC, or at such other frequency as is mutually agreed to by the Parties (the “Interim Reports”).  Such reports shall
set forth, at a minimum: (a) the activities performed and to be performed under the Development Plan, (b) results generated during the conduct
of the Research Collaboration, (c) any CTL Products or, New CTL Products or [***] identified, (d) the quality and quantity of any materials
(including without limitation biological or chemical compounds or raw materials) transferred by either party for the purposes of progressing
the Research Collaboration and (e) material expenditures of funds under the Budget, and (f) subject to any obligations of confidentiality to any
Third Party, a summary of activities of Atara and its Affiliates relevant to the research and development of CTL Products outside the Research
Collaboration,  excluding  information  regarding Atara’s  activities  under  the  MSK Agreement.    Institute  shall  provide  a  comprehensive  final
written  report  of  all  activities  conducted,  and  all  results  and  data  generated  (collectively  “Data”)  under  the  Autologous  Programs,  the
Allogeneic Programs, and any New Research Programs within ninety (90) days after termination of this Agreement (“Final Report”).  During
the course of the Research Collaboration, Atara’s representatives may consult informally with the Principal Investigator at his or her discretion
and convenience regarding the Research Program.  Atara shall also be required to provide Interim Reports in accordance with this Section 8.1,
on a Program-by-Program basis: (i) for the Allogeneic Programs, following completion of Phase I Clinical Trials for the applicable Allogeneic
Program(s), and (ii) for the Autologous Programs, in consultation with Institute.

8.2

Rights  in  Data.  Institute  shall  own  all  Interim  Reports  and  the  Final  Report,  and  information  and  data
contained  therein  or  arising  from  the  activities  conducted  under  this Agreement  and  the  Development  Plan.    Subject  to  the  provisions  of
Articles 6 and 7, Atara shall have the unencumbered right to use the Interim Reports and the Final Report[s], and any and all information and
Data contained therein for any and all purposes, including the right to reference such Data and information in any regulatory filings in relation
to any CTL Product, New CTL Product or Program [***] under this Agreement or the License Agreement, and shall have the right to grant or
sublicense to others the right to so use and reference such Data and information.

-23-

 
 
 9.

INTELLECTUAL PROPERTY

9.1

Ownership.  With  the  exception  of  the  rights  granted  to  Institute  to  perform  its  obligations  under  this
Agreement, and the rights granted to Atara pursuant to the License Agreement, each Party shall retain all right, title and interest in and to its
Background  IP.    Except  as  provided  in  Section  9.4,  inventorship/authorship  of  all  patents,  copyrights,  trade  secrets  and  other  intellectual
property  rights,  in  and  to  all  tangible  materials  (including  without  limitation  all  biological  materials),  inventions,  discoveries,  and  software
conceived  or  first  made  in  the  performance  of  the  Research  Collaboration  under  this  Agreement  (“Inventions”)  will  be  determined  in
accordance with U.S. patent/copyright law, such that all Inventions that are conceived or made solely by one or more employees of Atara in the
course of the Research Collaboration and are not Improvements (“Atara Inventions”) shall be owned solely by Atara and all Inventions which
are  conceived  or  made  solely  by  one  or  more  employees  of  Institute  in  performance  of  Research  Collaboration  and  are  not  Improvements
(“Institute Inventions”) shall be solely owned by Institute.

9.2

Joint  Inventions.    Inventions  that  are  jointly  conceived  or  reduced  to  practice  by  one  or  more  employees,
consultants or contractors of each Party, shall be jointly owned by the parties (each such invention, a “Joint Invention”).  Ownership of all
Inventions  shall  vest  in  the  party  to  whom  the  inventor  has  an  obligation  of  assignment.    Institute  will  obtain  agreements  securing  the
assignment  to  Institute  of  all  Inventions  and  intellectual  property  rights  from  the  Principal  Investigator  and  all  employees,  other  agents  and
consultants who perform any part of the Research Collaboration at Institute that are necessary to enable Institute to grant to Atara all rights
Institute purports to grant under this Agreement and the License Agreement.  Subject to the terms and conditions of the License Agreement,
including  any  exclusive  licenses  granted  thereunder  (for  such  time  as  such  licenses  have  effect),  each  Party  shall  have  all  rights  under  any
jointly  owned  patent,  patent  application  or  other  form  of  intellectual  property  protection  relating  to  any  Joint  Invention  to  use,  research,
develop, and commercially exploit such Joint Invention and to license and sublicense Third Parties (through multiple tiers of sublicensing) to
do so.

 9.3

Inclusion within the License Agreement .   All  Institute  Inventions  arising  under  this Agreement  shall  be
automatically included, upon their creation, within the Patent Rights and Know-How Rights under the License Agreement, and shall be subject
to the terms and conditions of the License Agreement, provided that for clarity, Atara shall only have rights to practice under any such Institute
Inventions in relation to  [***] of the License Agreement.

9.4

Improvements to Background IP.  Notwithstanding Sections 9.1 and 9.2, Institute shall be the sole owner of
any Inventions that are claimed or covered by patents and patent applications claiming priority to any patent or patent application included in
the  Patent  Rights,  as  such  Patent  Rights  exist  as  of  the  Original  Effective  Date  (such  Inventions,  the  “Institute  Background  IP
Improvements”).  Atara shall assign, and hereby assigns to Institute, all of Atara’s right, title and interest in and to the Institute Background IP
Improvements.  Without limiting the foregoing, Institute Background IP Improvements shall be included, upon their creation by either Party (or
assignment by Atara to Institute in accordance with this Section 9.4, if applicable), within the Patent Rights, and shall be subject to the terms
and conditions of the License Agreement, including the licenses granted therein.

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9.5

Option  to  License  Atara  IP.    In  addition  to  such  rights  of  reversion  as  are  contained  in  the  License
Agreement, Atara will, prior to granting or offering to grant to any Third Party any license or other right to research, develop or commercially
exploit any Atara Invention, first discuss with Institute in good faith for a period of not less than [***] whether, and on what terms, Institute
may wish to use or license such Atara Invention in fields or applications not the subject of the License Agreement.

9.6

Disclosure.    Institute  will  require  the  Principal  Investigator  and  other  investigators  to  promptly  disclose  all
Inventions and Joint Inventions generated during the term of this Agreement to Institute’s Business Development Office in accordance with
Institute policy with respect to ownership and disclosure of Inventions (and Joint Inventions).  Institute or the Business Development Office of
Institute,  as  applicable,  will  notify Atara  promptly  in  writing  following  disclosure  of  a  Institute  Invention  by  any  inventor,  and  disclose  in
confidence to Atara all Institute Inventions, including sufficient detail to enable Atara to evaluate such Institute Invention.

9.7

Patent Filings.

(a)

Joint Inventions.  Institute will use reasonable efforts to ensure that Atara has the first opportunity
to  file  a  patent  application  or  application  for  other  intellectual  property  protection  on  any  Joint  Inventions.    Institute’s  rights  in  any  Joint
Invention shall be automatically included within the Know-How Rights or the Patent Rights, as applicable, under the License Agreement, and
shall be subject to all of the terms and conditions of the License Agreement.  Atara’s prosecution and maintenance of any patents and patent
applications arising from Joint Inventions shall be conducted in accordance with Section 13.2 of the License Agreement.  If Atara elects not to
file  a  patent  application  or  application  for  other  intellectual  property  protection  on  any  Joint  Inventions,  or  decides  that  it  does  not  wish  to
provide financial support for the prosecution or maintenance of the protection for such Joint Inventions, Institute shall thereafter be free to file
or  continue  prosecution  or  maintain  any  such  application(s),  and  to  maintain  any  protection  issuing  thereon  in  the  U.S.  and  in  any  foreign
country at Institute’s sole expense and with no further obligation to Atara, and such patent or patent application shall not be included within the
Patent Rights under the License Agreement.

Inventions.    Section  13.2  of  the  License  Agreement  shall  apply  to  all  filing,  prosecution  and
maintenance of any patents and patent applications arising from Institute Inventions and Institute Background IP Improvements.  Atara shall
have the sole right, but not the obligation to file, prosecute and maintain patents and patent applications arising from the Atara Inventions.

(b)

Except as expressly provided herein or in the License Agreement, nothing contained in this Agreement shall
be  deemed  to  grant  either  directly  or  by  implication,  estoppel,  or  otherwise  any  license  under  any  patents,  patent  applications,  or  other
proprietary interests to any other invention, discovery, or improvement of either Party.

9.8

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 10.

EXCHANGE OF MATERIALS

All  materials,  including  any  CTLs,  including  progeny  and  modified  or  unmodified  derivatives,  exchanged  pursuant  to  this
Agreement shall remain the property of the providing Party and  shall  be  used  solely  for  the  purposes  of  the  Research  Collaboration,  unless
otherwise mutually agreed in writing.  Upon expiration or termination of this Agreement, the unused portions of such materials will be returned
promptly to the providing Party or will be disposed of as directed by the providing Party in writing.

 11.

SUPPLIES AND EQUIPMENT

In the event that Institute purchases supplies or equipment under the Budget for the Research Collaboration, title to such supplies

and equipment shall vest in Institute, unless the Parties mutually agree otherwise in writing.

 12.

INDEMNIFICATION

12.1

Atara  Indemnification.    Atara  agrees  to  indemnify,  defend  and  hold  harmless  Institute  and  its  trustees,
officers,  staff,  representatives  and  agents  (“Institute  Indemnitees”)  against  all  damages,  costs,  expenses,  losses  and  liabilities  (“Losses”)
actually awarded by a court of competent jurisdiction or agreed in settlement, as a result of any third party claims, demands, suits, or other
actions  (“Claims”)  arising  from  (a)  Atara’s  use  of  the  Data  or  Inventions  in  connection  with  Atara’s  activities  pursuant  to  the  License
Agreement, including the development and commercialization of CTL Products and any New CTL Products and Program [***] (in each case,
if applicable), (b) Atara’s breach of this Agreement or the Development Plan (including without limitation Atara’s breach of its representations
and warranties), (c) the negligent or wrongful acts or omissions or of any Institute officer, agent, or employee the negligent or intentional acts
or omissions or breach of this Agreement (including without limitation Atara’s breach of its representations and warranties) by Atara and its
officers,  agents,  and  employees;  provided  that Atara  will  have  no  obligation  to  indemnify  Institute  Indemnitees  to  the  extent  that  any  such
Claim is based on Institute’s negligence, willful misconduct or breach of this Agreement (including without limitation Institute’s breach of its
representations and warranties).

  12.2

Institute Indemnification.  Institute agrees, to the extent permitted by law, to indemnify, defend and hold
harmless Atara and its stockholders, officers, staff, representatives and agents (“Atara Indemnitees ”) against all Losses actually awarded by a
court of competent jurisdiction or agreed in settlement, as a result of any Claims arising from (a) any activities related to the [***] Program
occurring after June 30, 2019 and (b) any other CMV-related activities of Institute following the Execution Date; provided that Institute will
have no obligation to indemnify Atara Indemnitees to the extent  that  any  such  Claim  is  based  on Atara’s  negligence,  willful  misconduct  or
breach of this Agreement (including without limitation Atara’s breach of its representations and warranties).

 13.

NOTICE

  Except for the remittance of payments due pursuant to the terms hereof, whenever any notice is to be given hereunder, it shall be in

writing and shall be deemed received, if delivered by

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courier on a business day, on the day delivered, or on the second business day following mailing, if sent by first-class certified or registered
mail, postage prepaid, to the following addresses:

Institute:

Atara:

QIMR Berghofer Medical Research Institute
300 Herston Road,
Herston, QLD, 4006
Attention: Chief Operating Officer

Atara Biotherapeutics, Inc.
611 Gateway Blvd. #900
South San Francisco, CA 94080
Attn: General Counsel

 14.

DISPUTE RESOLUTION

14.1

Executive  Resolution.    The  parties  shall  initially  seek  amicably  to  settle  all  disputes  (each,  a  “Dispute”)
arising  out  of  or  in  connection  with  this  Agreement  (including  any  Dispute  relating  to  Development  Plan  and  performance  of  activities
thereunder)  by  negotiation,  including  discussion  at  the  JSC,  subject  to  the  Parties’  respective  final  decision  making  authority  as  set  forth  in
Section 3.3(f).  If, within [***] after written notice by either Party of the existence of a dispute, the Parties do not resolve such Dispute, then
the  Dispute  shall  be  referred  by  the  JSC  to  the  Executive  Officers  from  each  Party  for  further  negotiation.    If  the  Designated  Executive
Officers  of  each  Party  cannot  resolve  such  Dispute,  then  subject  to Sections 3.3(f)  and 14.7,  such  Dispute  will  be  referred  to  final  binding
arbitration in accordance with Sections 14.2 through 14.6.

14.2

Arbitration.  Any Dispute referred for arbitration shall be finally settled under the Rules of the International
Centre  for  Dispute  Resolution  (the  “Rules  of Arbitration”)  then  in  force,  by  one  arbitrator  appointed  in  accordance  with  such  Rules  of
Arbitration.  The Arbitral Tribunal shall be guided by the IBA Rules on the Taking of Evidence in International Arbitration, and there shall be
no depositions.  The place of the arbitration shall be New York, New York, United States of America.  The language of the arbitration shall be
English.

14.3

Selection  of  the Arbitrator.    Each  arbitrator  shall  have  a  minimum  of  [***] of  experience  in  arbitrating
disputes  in  the  pharmaceutical  industry,  or  of  pharmaceutical  licensing  disputes  and  be  admitted  to  practice  law  in  the  United  States  of
America.  The arbitrator conducting the arbitration must and shall agree to render an award within [***] after the final hearing.  The arbitrator
[***].  Without limiting any other remedies that may be available under Applicable Laws, the arbitrator shall have [***].

14.4

Conduct  of  the  Arbitration.    The  Parties  undertake  to  keep  confidential  all  awards  in  their  arbitration,
together with all materials in the proceedings created for the purpose of the arbitration and all other documents produced by another Party in
the proceedings not otherwise in the public domain, save and to the extent that disclosure may be required of a Party by legal duty or under
Applicable  Law,  the  rules  and  regulations  of  any  stock  exchange  or  quotation  services  on  which  such  Party’s  stock  is  traded  or  quoted,  to
protect or pursue a legal right or to enforce or challenge an award in legal proceedings before a court or other judicial authority.

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14.5

Continued  Performance.    Unless  otherwise  agreed  in  writing,  the  Parties  will  continue  to  perform  their
respective obligations under this Agreement during any arbitration or court proceeding seeking enforcement of an arbitral decision or award,
and, unless this Agreement is in its entirety deemed null and void or is otherwise revoked or rescinded in its entirely, the Parties shall continue
to  perform  their  respective  remaining  obligations  under  this Agreement,  and  may  continue  to  exercise  their  respective  remaining  rights  and
remedies thereunder, following any arbitration.

Preliminary Injunctions.  Notwithstanding anything in this Agreement to the contrary, a Party may seek a
temporary restraining order or a preliminary injunction from any court of competent jurisdiction in order to prevent immediate and irreparable
injury, loss, or damage on a provisional basis, pending the decision of the arbitrator(s) on the ultimate merits of any Dispute.

14.6

14.7

Patent  Disputes.    Notwithstanding  anything  in  this  Agreement  to  the  contrary,  any  dispute  concerning
inventorship  that  is  not  resolved  within  [***] following  notice  by  one  party  to  the  other  of  the  creation  or  reduction  to  practice  of  any
Invention, and any dispute regarding any and all issues regarding the scope, construction, validity, and enforceability of any patent or patent
application (including whether or not such patent or patent application should be included in the Patent Rights under the License Agreement) in
a country within the Territory shall be determined in a court or other governmental authority of competent jurisdiction under the applicable
patent laws of such country.

 15.

TERM AND TERMINATION

Payments under Section 4.4 have been paid, (the “Term”), unless earlier terminated in accordance with this Article 15.

15.1

Term.    This Agreement  shall  be  effective  from  the  Original  Effective  Date  until  all  Research  Milestone

Termination  of  License Agreement.    This Agreement  will  terminate  automatically  in  the  event  that  the
License Agreement is terminated, provided that prior to such termination of this Agreement becoming effective, the Parties shall cooperate to
wind down the activities being conducted hereunder as set forth in Section 15.5(b).

15.2

Termination for Failure of the Research Collaboration.  This Agreement may be terminated by Institute
or Atara at any time upon the giving of thirty (30) days’ prior written notice to the other if either party determines, in its discretion, that the
Research Collaboration is no longer academically, technically, or commercially feasible.

15.3

Termination for Material Breach.  In the event that either party materially breaches any of its obligations
under this Agreement and shall fail to remedy such default within thirty (30) days after written notice thereof, the party not in default shall have
the option of terminating this Agreement by giving written notice of termination with an immediate effect to the defaulting party.

15.4

apply:

15.5

Effects  of  Termination.  Following  termination,  but  not  expiration  of  this Agreement,  the  following  shall

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to termination.

(a)

Termination of this Agreement shall not affect the rights and obligations of the parties accrued prior

(b)

Promptly following any notice of termination of this Agreement, the Parties shall meet, through the
JSC,  to  discuss  and  agree  upon  the  steps  to  be  taken  to  wind  down  the  activities  being  conducted  under  the  Research  Collaboration,  (the
“Wind Down Activities”).  Unless requested in writing by Atara, agreed by the Parties to be included within the budget for  any Wind Down
Activities, or already committed to be paid by Institute on a non-cancelable basis prior to the date of notice of termination, Institute shall not
incur any additional costs or expenses in conducting activities under this Agreement following the date of notice of termination.  Atara agrees
to reimburse Institute for (i) any non-cancelable obligations actually incurred by Institute prior to termination in accordance with the Research
Collaboration, provided such amounts have been incurred in accordance with the Budget, and (ii) any costs incurred in relation to the Wind
Down Activities thereunder as mutually agreed by the JSC.  Following wind-down of the Research Collaboration, Atara shall have no further
obligations to make any payments to Institute.

to the other Party pursuant to this Agreement shall be returned to the disclosing Party as set forth in Section 6.6 and Article 10.

(c)

All materials, information and data, including any Confidential Information, provided by one Party

The Parties’ rights in CTL Products, New CTL Products and [***]    arising  from  the  conduct  of
activities under this Agreement prior to the effective date of termination shall be subject to Sections 9.6(b), (c), (e), (f), (g) and (i), 9.7 and 9.9
of the License Agreement.

 (d)

 15.6

Survival.  Upon termination or expiration of this Agreement, any provisions herein which are intended to
continue and survive such termination or expiration, including  Articles 1, 6, 7, 8, 9, 10, 12, 13, 14 and 16 through 23, and Sections 4.4 (to the
extent  that  the  License Agreement  has  not  expired  or  terminated,  and  subject  to  Section  9.6(b)  of  the  License Agreement)  and  15.5  shall
survive any expiration or termination of this Agreement.

 16.

APPLICABLE LAW

This  Agreement  shall  be  governed  by  the  laws  of  the  State  of  New  York  without  regard  to  the  conflict  of  law  principles

thereof.  Any disputes arising hereunder shall be adjudicated accordance with Article 14.

 17.

WAIVER

No waiver by either Party of any breach or default of any of the agreements contained herein will be deemed a waiver as to any
subsequent and/or similar breach or default.  No waiver of this Agreement is valid or binding on the Parties unless made in writing (identifying
the provision that is waived) and signed on behalf of each Party.

 18.

ASSIGNMENT

Neither party hereto may assign or transfer any rights or obligations under this Agreement without the prior written consent of the

other party, except that no such consent shall be required

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for a party to assign its rights or transfer its obligations to its Affiliates or in connection with the sale or transfer of the majority of its stock or
all or substantially all of its assets to which this Agreement relates, whether as part of a merger, acquisition, or asset sale.  Any assignment in
violation of this Agreement will be null and void.  This Agreement benefits and binds the parties and their respective successors and permitted
assigns.

  19.

ENTIRE AGREEMENT

This Agreement, together with the License Agreement, any Manufacturing Agreement executed by the Parties, and any Exhibits to
any  of  the  foregoing,  represents  the  entire  understanding  of  the  Parties  and  supersedes  any  prior  or  contemporaneous  agreements  or
understandings between Principal Investigator or Institute with Atara with respect to the subject matter hereof, including the Original Research
Agreement, the First Restated Agreement, the Second Restated Agreement, and the Third Restated Agreement.  Furthermore, no modification,
supplement,  or  new  agreement  may  be  executed,  prior  to  the  expiration  of  this Agreement,  between  Institute  and Atara  with  respect  to  the
subject matter hereof, without formal written amendment to this Agreement, signed by all Parties.

 20.

INDEPENDENT CONTRACTOR

In  performing  their  respective  duties  under  this  Agreement,  each  of  the  Parties  will  be  operating  as  an  independent
contractor.  Nothing contained herein will in any way constitute any association, partnership, or joint venture between the Parties hereto, or be
construed to evidence the intention of the Parties to establish any such relationship.  Neither Party will have the power to bind the other Party
or incur obligations on the other Party’s behalf without the other Party’s prior written consent.

 21.

SEVERABILITY

If any one or more of the provisions contained in this Agreement shall be held invalid, illegal, or unenforceable for any reason or in
any respect, such invalidity, illegality or unenforceability shall not affect any other provisions hereof, and this Agreement shall be construed as
if such invalid, illegal or unenforceable provision had never been contained herein.

 22.

CONSTRUCTION

The  headings  of  the  Sections  are  inserted  for  convenience  of  reference  only  and  are  not  intended  to  be  a  part  of  or  to  affect  the
meaning  or  interpretation  of  this Agreement.    Except  where  the  context  otherwise  requires,  wherever  used,  the  use  of  any  gender  will  be
applicable  to  all  genders,  and  the  word  “or”  is  used  in  the  inclusive  sense.    When  used  in  this Agreement,  “including”  means  “including
without limitation”.  References to either Party include the successors and permitted assigns of that Party.  The Recitals are incorporated by
reference into this Agreement.  The headings of this Agreement are for convenience of reference only and in no way define, describe, extend or
limit the scope or intent of this Agreement or the intent of any provision contained in this Agreement.  The Parties have each consulted counsel
of their choice regarding this Agreement, and, accordingly, no provisions of this Agreement will be construed against either Party on the basis
that the Party drafted this Agreement or any provision thereof.  The official text of this Agreement, any notice given or accounts or statements
required by this

-30-

 
 
Agreement,  and  any  dispute  proceeding  related  to  or  arising  hereunder,  will  be  in  English.    If  any  dispute  concerning  the  construction  or
meaning of this Agreement arises, then reference will be made only to this Agreement as written in English and not to any translation into any
other language.

 23.

COUNTERPARTS.

This Fourth Restated Agreement may be executed in one or more counterparts, each of which together shall constitute one and the
same Agreement.  For purposes of executing this Fourth Restated Agreement, a facsimile (including a PDF image delivered via email) copy of
this Fourth Restated Agreement, including the signature pages, will be deemed an original.  The Parties agree that neither Party will have any
rights to challenge the use or authenticity of a counterpart of this Fourth Restated Agreement based solely on that its signature, or the signature
of the other Party, on such counterpart is not an original signature.

-31-

 
 
 
IN WITNESS WHEREOF, the undersigned have entered into this Fourth Restated Agreement as of the date first set forth above.

Agreed and Accepted By:

Atara Biotherapeutics, Inc.:

By:
Name:
Title:

/s/ Jakob DuPont
Jakob DuPont
Head of R&D

The Council of the Queensland Institute of Medical Research:

By:
Name:
Title:

/s/ Lee Bruce
Lee Bruce
Chief Operating Officer

-32-

 
 
 
 
 
 
 
 
 
 
 
[***]

SCHEDULE 1.15

FTE RATES*

-33-

 
 
 
 
 
[***]

SCHEDULE 2.2

DEVELOPMENT PLAN

-34-

 
 
 
[***]

SCHEDULE 4.2

BUDGET

-35-

 
Exhibit 10.38

[***] = Certain information contained in this document, marked by brackets, has been omitted because it is both not material and would be
competitively harmful if publicly disclosed.

EXECUTION VERSION

FOURTH AMENDED AND RESTATED EXCLUSIVE LICENSE AGREEMENT

between

THE COUNCIL OF THE QUEENSLAND INSTITUTE OF MEDICAL RESEARCH

and

ATARA BIOTHERAPEUTICS, INC.

 
 
 
 
 
 
 
 
 
 
 
 
TABLE OF CONTENTS

Title

Page

Article No.

RECITALS

1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

12.

13.

14.

15.

16.

17.

18.

19.

20.

21.

22.

DEFINITIONS

GRANT

SUBLICENSES

FINANCIAL PROVISIONS

DILIGENCE; REGULATORY ACTIVITIES

MANUFACTURE AND SUPPLY

CERTAIN COVENANTS

BOOKS AND RECORDS

TERM; TERMINATION

USE OF NAMES AND TRADEMARKS

REPRESENTATIONS AND WARRANTIES

LIMITATION OF LIABILITY

INTELLECTUAL PROPERTY; PATENT PROSECUTION AND MAINTENANCE

PATENT INFRINGEMENT

INDEMNIFICATION

NOTICES

ASSIGNABILITY

FORCE MAJEURE

GOVERNING LAWS

DISPUTE RESOLUTION

COMPLIANCE WITH LAWS

CONFIDENTIALITY

23. MISCELLANEOUS

1

2

14

19

20

26

28

29

30

31

35

35

36

36

39

41

42

44

44

44

44

46

46

48

 
 
 
 
 
 
 
 
FOURTH AMENDED AND RESTATED EXCLUSIVE LICENSE AGREEMENT

 This FOURTH AMENDED AND  RESTATED  EXCLUSIVE  LICENSE AGREEMENT  (“Fourth Restated  Agreement”)  is
entered into on December 17, 2021 (“Execution Date ”), and effective as of the Execution Date, by and between the COUNCIL OF THE
QUEENSLAND INSTITUTE OF MEDICAL RESEARCH , a not-for-profit Institute organized and existing under the laws of the State of
Queensland having its principal offices at 300 Herston Rd, Herston QLD 4006, Australia (“Institute”), and ATARA BIOTHERAPEUTICS,
INC.,  a  Delaware  corporation  located  at  611  Gateway  Blvd  #900,  South  San  Francisco,  CA  94080  (“Licensee”).    Each  of  Licensee  and
Institute are referred to in this Agreement as a “Party” and together, the “Parties”.

RECITALS

WHEREAS, Institute  owns  or  controls  certain  technology,  including  certain  patent  rights  and  know-how,  and  has  expertise  and
knowledge relating to allogeneic and autologous cytotoxic T-lymphocytes (“CTL”) directed to antigens expressed in association with certain
viral infections, for use in oncology and autoimmune indications, made in the course of research at Institute in the laboratory of [***] and are
claimed in certain Patent Rights (as defined herein);

WHEREAS, Licensee is a party to a certain agreement with Memorial Sloan Kettering Cancer Center (the “MSK Agreement”, as
further  defined  below),  pursuant  to  which  Licensee  obtained  [***]  at  Memorial  Sloan  Kettering  Cancer  Center  in  the  laboratory  of  [***],
including [***]to targets that include, inter alia, EBV and CMV;

WHEREAS, Licensee and MSK consider the technology and patent rights owned or controlled by Institute to be complimentary
and/or supplemental to the rights licensed to Licensee by Memorial Sloan Kettering Cancer Center under the MSK Agreement, and that such
Institute technology will be useful for the development, production, or use of Licensed Products (as defined herein) specific to EBV;

WHEREAS,  Licensee  wishes  to  obtain  certain  rights  from  Institute  to  use  such  Institute  technology  and  patent  rights  for  the
commercial development of (a) products based on novel allogeneic and autologous CTLs, and (b) [***], in each case directed to viral antigens
expressed  in  association  with  certain  diseases  and  conditions,  in  accordance  with  the  terms  and  conditions  set  forth  herein,  and  Institute  is
willing to grant those rights to Licensee so that such products may be developed and the benefits enjoyed by the general public;

WHEREAS, Licensee and Institute are parties to that certain exclusive License Agreement (the “Original License Agreement”),
entered  into  on  October  20,  2015  (the  “Original Effective Date”),  which  was  amended  and  restated  as  of  September  23,  2016  (the  “First
Restatement Date”) pursuant to that certain Amended and Restated Exclusive License Agreement (the “First Restated Agreement”) effective
as of the Original Effective Date, which was amended and restated for a second time as of August 28, 2019 (the “Second Restatement Date”)
pursuant to

 
 
 
that  certain  Second Amended  and  Restated  Exclusive  License Agreement  (the  “Second  Restated Agreement”),  which  was  amended  and
restated  for  a  third  time  as  of August 26,  2020  (“Third  Restated Date”)  pursuant  to  that  certain  Third Amended  and  Restated  Exclusive
License  Agreement and  was  subsequently  amended  on April  21,  2021   to  change  the  HPV  CTL  Program  to  the  HPV  TCR  Program  (as  so
amended, the “Third Restated Agreement”), and now the Parties desire to amend and restate the  Third Restated Agreement in its entirety to,
among other things, [***], all as set forth in this Fourth Restated Agreement; and

WHEREAS, the Parties further desire that Institute continues to carry out certain research and development activities already being
conducted at or under the supervision of Institute, including certain clinical studies directed to the use of autologous CTL therapies in certain
oncology and autoimmune indications associated with the expression of EBV [***]on or in tumor and other cells, and to that end, the Parties
entered into that certain Research and Development Collaboration Agreement (the “Original Research Agreement”)  simultaneous  with  the
Original  License Agreement  on  the  Original  Effective  Date,  which  Original  Research Agreement  was  amended  and  restated  as  of  the  First
Restatement Date pursuant to that certain Amended and Restated Research and Development Collaboration Agreement and was subsequently
amended on December 15, 2017, April 24, 2018 and May 9, 2018 (as so amended, the “First Restated Research Agreement”),  which,  in
turn,  was  amended  and  restated  on  the  Second  Restatement  Date  pursuant  to  that  certain  Second  Amended  and  Restated  Research  and
Development  Collaboration Agreement  (“Second  Restated  Research Agreement”),  which,  in  turn,  as  amended  and  restated  on  the  Third
Restatement  Date  pursuant  to  that  certain  Third  Amended  and  Restated  Research  and  Development  Collaboration  Agreement  (“ Third
Restated Research Agreement”) and the Third Restated Research Agreement is being amended and restated in its entirety pursuant to that
certain  Fourth Amended  and  Restated  Research  and  Development  Collaboration Agreement  simultaneously  with  entering  into  this  Fourth
Restated Agreement (the “Fourth Restated Research Agreement”).

NOW,  THEREFORE,  in  consideration  of  the  foregoing  and  the  covenants  and  promises  contained  in  this  Agreement,  and

intending to be legally bound, the parties agree as follows:

1.

 DEFINITIONS

As used in this Agreement, the following terms, whether used in the singular or plural, shall have the following meanings:

1.1

1.2

1.3

1.4

“[***]Technology” shall have the meaning given in Section 2.4(a).

“Additional License” shall have the meaning given in Section 4.4.

“Additional License Payments” shall have the meaning given in Section 4.4.

“Additional Party” shall have the meaning given in Section 4.4.

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1.5

“Affiliate” of a Party means any entity which, directly or indirectly, controls such Party, is Controlled by such
Party or is under common Control with such Party.  For purposes of the Affiliate definition, “ Control” means: (a) having the actual, present
capacity  to  elect  a  majority  of  the  directors  of  such  affiliate;  (b)  having  the  power  to  direct  at  least  fifty  percent  (50%)  of  the  voting  rights
entitled to elect directors; or (c) in any country where the local law will not permit foreign equity participation of a majority, ownership or
control, directly or indirectly, of the maximum percentage of such outstanding stock or voting rights permitted by local law.

1.6

“Agreement”  means  the  First  Restated  Agreement  as  in  effect  from  the  Original  Effective  Date  until  the
Second  Restatement  Date,  together  with  the  Second  Restated  Agreement  as  in  effect  from  the  Second  Restatement  Date  until  the  Third
Restatement Date, together with the Third Restated Agreement as in effect from the Third Restatement Date until the Execution Date, together
with this Fourth Restatement Agreement, which pursuant to Section 23.5, replaces the Third Restated Agreement as of the Execution Date.  

manipulated or otherwise altered for the purposes of delivery to a second, genetically distinct individual subject.

1.7

“Allogeneic CTL” means CTLs derived from cells obtained from one individual subject and treated, modified,

Allogeneic CTLs.

1.8

“Allogeneic  CTL  Product”  means  a  CTL  Product  or  a  New  CTL  Product  derived  from  or  incorporating

modified, manipulated or otherwise altered for the purposes of delivery back to the same individual subject.

    1.9

“Autologous  CTL”  means  CTLs  derived  from  cells  obtained  from  one  individual  subject  and  treated,

Autologous CTLs.

  1.10

“Autologous CTL Product” means a CTL Product or a New CTL Product derived from or incorporating

“Background  IP”  means  all  intellectual  property  rights  (a)  Controlled  by  a  Party  prior  to  the  Original
Effective Date or (b) Controlled by such Party during the Term, but not generated in the performance of the activities contemplated under this
Agreement or the Research Agreement.

    1.11

  1.12

  1.13

  1.14

“Base Patent Rights” shall have the meaning given in Section 13.2(a).

“[***]” shall have the meaning given in Section 4.4.

“Billion” means one thousand million.

“BKV/JCV-Specific CTL Product ” means a pharmaceutical or biologic product comprising Autologous
CTLs or Allogeneic CTLs, in either case, Specifically Directed to [***]associated with BK Polyomavirus (“BKV”) and/or JC Polyomavirus
(“JCV”), including [***] BKV and/ or JCV [***] BKV and/or JCV.

    1.15

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“Calendar Quarter” means each successive period of three (3) consecutive calendar months ending on the
last day of March, June, September, or December, respectively; provided that, the final Calendar Quarter shall end on the last day of the Term.

  1.16

  1.17

  1.18

“CMO shall have the meaning given in Section 6.1(a).

“CMV” means human cytomegalovirus and any naturally occurring variants thereof.

“CMV-Specific  CTL  Product ”  means  any  pharmaceutical  or  biologic  product  comprising  CTLs
Specifically Directed to one or more Targets associated with CMV, including any epitopes associated with CMV or expressed by a cell infected
with CMV.

    1.19

     1.20

“CMV [***]”  means  any  [***],  in  whole  or  in  part,  or  in  any  form,  with  or  without  [***],  and  in  any
formulation, including without limitation any such [***] that is also a [***], for use for (a) [***] or any [***] infected with CMV, or (b) [***]
CMV, or any epitopes associated with CMV or expressed by a cell infected with CMV, or the expression of CMV, in each case of (a) and (b),
[***]).

   1.21

“CMV [***] Program ” shall have the meaning given in Section 2.6(a).

  1.22

“Commercially Reasonable Efforts”  means,  with  respect  to  the  efforts  to  be  expended  by  a  Party  or  its
Affiliate  with  respect  to  any  objective,  activity  or  decision  to  be  undertaken  under  this Agreement,  those  efforts  that  a  well-resourced  and
financially stable company developing technology within the bio-pharmaceutical industry of comparable size and resources would reasonably
use  to  accomplish  such  objective,  activity  or  decision  under  similar  circumstances,  and  specifically  means  the  carrying  out  of  development
activities using efforts that a company developing technology within the bio-pharmaceutical industry of comparable size and resources would
reasonably  devote  to  a  product  at  a  similar  stage  in  its  development  or  commercial  product  life  and  of  similar  market  potential,  taking  into
consideration,  among  other  factors,  Third  Party  costs  and  expenses,  including  the  royalties,  milestone  and  other  payments  payable  to  Third
Party licensors of patent or other intellectual property rights, and the pricing and reimbursement relating to the product, based on conditions
then prevailing, efficacy, safety, approved labeling, the competitiveness of alternative products sold by Third Parties in the marketplace, the
patent  and  other  proprietary  position  of  the  product,  and  the  likelihood  of  regulatory  approval  given  the  regulatory  structure
involved.  Commercially Reasonable Efforts shall be determined on a Major Market-by-Major Market and Indication-by-Indication basis for
Licensed Products being developed under the Research Agreement, and it is anticipated that the level of effort will change over time, reflecting
changes in the status of each such Licensed Product, and the market(s) or country(ies) involved.  Commercially Reasonable Efforts [***] that
the  Party  [***].    For  clarity,  Commercially  Reasonable  Efforts  will  not  mean  that  a  Party  guarantees  that  it  will  actually  accomplish  the
applicable task or objective.

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    1.23

“Comparable  Third  Party  Product”  means,  on  a  Licensed  Product-by-Licensed  Product  basis,  and  a
country-by-country basis, any pharmaceutical or biological product (a) that contains (i) an identical active ingredient(s) as a Licensed Product,
or (ii) a “highly similar” active ingredient(s) as such Licensed Product, as the phrase “highly similar” is used in 42 U.S.C. § 262(i)(2), and
subject to the factors set forth in FDA’s Guidance for Industry, “Quality Considerations in Demonstrating Biosimilarity to a Reference Protein
Product,” (February 2012), at Section VI, and any successor FDA guidance thereto, (b) for which Regulatory Approval is obtained by reference
to Regulatory Materials of such Licensed Product, (c) is approved for use in such country pursuant to a Regulatory Approval process governing
approval of interchangeable or biosimilar biologics as described in 42 U.S.C. §§ 262, or an equivalent process for Regulatory Approval in any
country outside the United States, or any other equivalent provision that comes into force, or is the subject of a notice with respect to such
Licensed Product under 42 U.S.C. § 262(l)(2) or any other equivalent provision that comes into force in such country, and (d) is sold in the
same country as such Licensed Product by any Third Party that is not a Sublicensee of Licensee or its Affiliates and did not purchase such
product in a chain of distribution that included any of Licensee or any of its Affiliates or its Sublicensees.

“Competing Product”  means  any  CTL  Product  that  is  listed  on  Schedule 1.24.    For  clarity,  any  [***]
shall be a Competing Product and (a) shall be subject to Section 2.6 during the [***]  Option  Period,  and  to Section 2.4  if  the  [***]  expires
without Licensee [***], and (b) if the [***] for the [***], [***] shall automatically be added to Schedule 1.24  upon the exercise of the [***].

     1.24

        1.25

“Confidential  Information” of  a  Party,  means  (a)  information  relating  to  the  business,  operations  or
products of a Party or any Affiliate of such Party, including any know-how, that such Party discloses, transfers or makes available to the other
Party under this Agreement or the Research Agreement, or which otherwise becomes known to the other Party by virtue of this Agreement or
the  Research  Agreement,  in  each  case  whether  in  written,  oral,  graphical,  machine  readable  or  other  form,  whether  or  not  marked  as
confidential or proprietary, and (b) the terms of this Agreement and the Research Agreement;

        1.26

“Control”,  “Controls”  or  “Controlled”  means,  with  respect  to  any  intellectual  property  rights  or
Confidential Information, the ability of a Party, itself or through an Affiliate of such Party, (whether through ownership or license (other than a
license granted in this Agreement or the Research Agreement, as applicable) to grant to the other Party and/or its Affiliates, as applicable, the
licenses or sublicenses as provided herein, or to otherwise disclose such intellectual property rights or Confidential Information to the other
Party without violating the terms of any then-existing agreement with any Third Party or misappropriating such intellectual property rights or
Confidential Information.

    1.27

“CTL” shall have the meaning given in the first Recital.

CTLs, in either case, Specifically Directed to one or more Targets

  1.28

“CTL Product”  means  a  pharmaceutical  or  biologic  product  comprising Autologous  CTLs  or Allogeneic

-5-

 
 
 
associated  with  EBV,  [***]  associated  with  EBV  or  expressed  by  a  cell  infected  with  EBV  (an  “EBV-Specific  CTL  Product ”),  including
without limitation any [***] to two or more of any of the foregoing Targets.

“CTL Technology” means proprietary rights Controlled by Institute with respect to information, know-how,
concepts, ideas, techniques and data that relate to Allogeneic CTLs and/or Autologous CTLs, including methods of manufacture or use of such
Allogeneic CTLs and/or Autologous CTLs.

  1.29

  1.30

“Data Exclusivity Protection” means in a particular country with respect to a Licensed Product, any Law
that prevents (notwithstanding any exceptions or provisos, save to the extent that such exceptions or provisos may be applied in the particular
case) the use of, or reliance upon, clinical data generated by Licensee (or its Affiliate or Sublicensee) by a Third Party to obtain regulatory
approval for a product, where such Third Party has not obtained the rights to market or sell such product as a licensee, sublicensee or distributor
of Licensee or any of its Affiliates, licensees or Sublicensees with respect to such product.

“Designated Executive Officers” means the Chief Executive Officer of Licensee and the Director and Chief
Executive Officer of Institute or such other senior executive officer of either Party notified in writing by such Party to the other Party from time
to time.

 1.31

1.32

“Development  Plan”  means  the  development  plan  provided  by  Licensee  to  Institute  that  provides  the
activities,  and  the  associated  estimated  timelines  of  when  such  activities  shall  be  conducted  (including  in  detail  the  activities  that  shall  be
conducted  in  the  calendar  year  following  the  submission  of  such  Development  Plan  to  Institute),  in  order  to  develop  Licensed  Products  for
commercialization.  

condition, or symptom.

1.33

“Diagnostic  Product”  means  any  test  or  assay  for  diagnosing  or  detecting  a  disease,  disorder,  medical

1.34

“Dispute” shall have the meaning given in Section 20.1.

            1.35

“Earned Royalty” has the meaning set forth in Section 4.6.

variants thereof.

        1.36

“EBV”  means  Epstein-Barr  Virus,  also  known  as  human  herpes  virus  4  and  any  naturally  occurring

    1.37

“EBV Autologous Option” shall have the meaning given in Section 2.2(a).

       1.38

“EBV-Specific Autologous Products” shall have the meaning given in Section 2.2(a).

formulation, including without limitation any such [***] that is also a

        1.39

“EBV [***]”  means  any  [***],  in  whole  or  in  part,  or  in  any  form,  with  or  without  [***]  and  in  any

-6-

 
 
 
[***], for use for (a) [***] EBV, or any [***] associated with EBV or [***] EBV, or (b)  [***]  EBV, or any  [***]EBV, in each case or (a) or
(b), [***] .  

  1.40

  1.41

“EBV [***] Program” shall have the meaning given in Section 2.6(a).

“Existing Confidentiality Agreement” shall have the meaning given in Section 22.2.

    1.42

“First  Commercial  Sale”  means,  on  a  country-by-country  basis,  the  first  Sale  of  Licensed  Product  (or,
solely  with  respect  to Schedule  4.15,  any  [***]  Product)  in  such  country  to  a  Third  Party  by  the  Licensee,  or  any  of  its  Affiliates  or
Sublicensees (or, solely with respect to Schedule 4.15, by Institute, or any of its Affiliates, licensees or sublicensees pursuant to a [***] License
Agreement), in each case after all Regulatory Approvals have been obtained in such country, if applicable.

  1.43

“First Patient First Dose” or “FPFD” means the first dosing of the first patient in a clinical trial.

entity or instrumentality of any supra-national, federal, national, regional, state, provincial, or local or other political subdivision.

    1.44

“Governmental Authority” means any court, agency, department, bureau, commissions, council, or other

Directed to one or more Targets associated with human papilloma virus (“HPV”), including [***] associated with HPV or [***] with HPV.

    1.45

“HPV-Specific TCR Product” means a pharmaceutical or biologic product comprising TCRs, Specifically

   1.46

“Indemnitee” shall have the meaning given in  Section 15.3.

  1.47

  1.48

  1.49

  1.50

  1.51

  1.52

“Indication” means any disease or condition, or sign or symptom of a disease or condition.

“Infringement Notice” shall have the meaning given in Section 14.1.

“[***]” shall have the meaning given in Section 4.4.

“Institute Indemnitees” shall have the meaning given in Section 15.1.

“Issue Fee” shall have the meaning given in Section 4.1(a).

“JSC” means the joint steering committee established pursuant to Article 3 of the Research Agreement.

“Know-How Rights”  means  the  know-how  and  any  supplemental  information,  including  concepts,  ideas,
sequences,  formulas,  protocols,  procedures,  techniques  and  data  (a)  Controlled  by  Institute  as  of  the  Execution  Date  (including  any  of  the
foregoing Controlled

  1.53

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by  Institute  as  of  the  Original  Effective  Date,  First  Restatement  Date,  Second  Restatement  Date) , and/or  Third  Restatement  Date, or
(b) Controlled by Institute at any time during the Term and arising [***], or (c) Controlled by Institute and arising from activities conducted by
either Party pursuant to the Research Agreement, in each case of (a) through (c), that (i) covers or relates to CTL Technology; and (ii) is not
covered by a Valid Claim of the Patent Rights, or, if the subject of a patent or patent application in Patent Rights, does not issue as a Valid
Claim.

pronouncements having the binding effect of law of any Governmental Authority.

    1.54

“Law”  or  “Laws”  means  all  applicable  laws,  statutes,  rules,  regulations,  ordinances  and  other

companion diagnostics) uses in all diseases and conditions and for all indications.

    1.55

“Licensed  Field”  means  therapeutic,  palliative,  prophylactic  and  diagnostic  (including  in  relation  to

“Licensed  Method”  means  any  process,  art  or  method  the  use  or  practice  of  which,  but  for  the  license
granted in this Agreement, would infringe, or contribute to, or induce the infringement of, any Patent Rights in any country were they issued at
the time of the infringing activity in that country.

    1.56

    1.57

 “Licensed Product(s)”  means  any  (a)  CTL  Product  or  New  CTL  Product  or  Program  [***],  including,
without limitation, a CTL Product or New CTL Product or Program [***] for use or used in practicing a Licensed Method and any product
made  by  practicing  a  Licensed  Method,  (b)  a  Diagnostic  Product  sold  for  use  in  connection  with  a  CTL  Product  or  New  CTL  Product  or
Program [***], or (c) any services provided using a CTL Product or New CTL Product or Program [***] set forth in (a), in each case of (a),
(b)  or  (c)  ,  where  the  manufacture,  use,  Sale,  offer  for  Sale  or  import  of  which  in  a  given  country,  (i)  but  for  the  license  granted  in  this
Agreement,  would  infringe,  or  contribute  to,  or  induce  the  infringement  of  a  Valid  Claim  of  any  Patent  Rights  in  such  country,  (ii)  would
infringe, or contribute to, or induce the infringement of a Valid Claim of any Licensee Patents in such country, and/or (iii) would utilize the
Know-How Rights.  For clarity, Licensed Products include Allogeneic CTL Products and Autologous CTL Products, but subject to Section 2.6,
do not include [***] unless and until Licensee [***].

1.58

“Licensee Indemnitees” shall have the meaning given in Section 15.2.

    1.59

“Licensee Patents” means any and all patents or patent applications Controlled by Licensee that cover or
claim  inventions  created,  discovered,  conceived,  developed  or  reduced  to  practice  in  the  course  of  activities  conducted  pursuant  to  the
Research  Agreement,  including  the  following  forms  of  intellectual  property  rights  anywhere  in  the  world  that  fall  within  the  foregoing:
(a)  issued  patents,  continuations,  continuations-in-part,  divisionals,  substitutions,  confirmations,  reissues,  re-examination,  validations,
extensions,  renewals,  restorations  or  any  similar  governmental  grant  for  protection  of  inventions;  (b)  pending  applications  for  any  of  the
foregoing (including both provisional and non-provisional applications); and (c) all patents and patent applications claiming priority directly or
indirectly to any of the foregoing, or from which

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any of the foregoing claim direct or indirect priority, in each case including any joint interest in such rights held jointly with Institute.

    1.60

“Licensee [***] Development Plan” shall have the meaning given in Section 5.2.

Kingdom, Italy, Germany and Spain.

        1.61

“Major  Markets”  means  (a)  the  United  States,  and  (b)  [***]  the  following  countries:  France,  United

    1.62

“Manufacturing Agreement” shall have the meaning given in Section 6.1.

    1.63

“Milestone” shall have the meaning given in Section 4.3(a).

    1.64

“Milestone Payment” shall have the meaning given in Section 4.3(a).

and Memorial Sloan Kettering Cancer Center.

    1.65

“MSK Agreement” means the exclusive license agreement dated June 12, 2015, by and between Licensee

    1.66

“[***]” shall have the meaning given in Schedule 2.1(a).

“[***]” means any product or service, where the manufacture, use, leasing transferring, providing, furnishing
for use, sale, offer for sale or import of such product or service in a given country would infringe, or contribute to, or induce the infringement
of a Valid Claim of any [***] in such country.

1.67

 “Net Sale” means the amount invoiced by Licensee or by any Affiliate or Sublicensee for Sales of Licensed
Products,  after  deduction  of  the  following  in  accordance  with  U.S.  Generally  Accepted  Accounting  Principles  (“ GAAP”)  to  the  extent
applicable to such Sales:

1.68

(a)

(b)

outdated Licensed Product;

trade, quantity and cash discounts or rebates, actually allowed or taken;

allowances  or  credits  given  for  rejection,  recall  or  return  of  previously  sold  Licensed  Product  or

rebates and chargebacks or retroactive price reductions made to federal, state or local governments
(or  their  agencies),  or  any  Third  Party  payor,  administrator  or  contractor,  including  managed  health  organizations,  to  the  extent  specific  to
Licensed Product;

(c)

payments required by law to be made under special medical assistance programs (including, but not
limited  to,  payments  made  under  Medicaid,  Medicare  or  other  government  and  other  similar  programs  such  as  the  new  “Medicare  Part  D
Coverage  Gap  Discount  Program”  and  the  “Annual  Fee  on  Branded  Pharmaceutical  Manufacturers”),  in  each  case  to  the  extent  specific  to
Licensed Product;

(d)

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during the applicable calculation period;

(e)

amounts  deemed  to  be  uncollectible  due  to  non-payment  relating  to  Sales  of  Licensed  Products

not reimbursed to the Licensee other than income tax levied on the Sale, transportation or delivery of Licensed Product; and

(f)

any tax or other governmental charge (including without limitation custom surcharges) borne by and

seller.

(g)

any charges for packing, handling, freight, insurance, transportation and duty charges borne by the

If  Licensee  makes  any  Net  Sales  to  any  Person  at  a  price  less  than  the  regular  price  charged  to  other  parties,  and  unless  a  cash
discount within the meaning of this Section 1.68 applies, the royalties payable to Institute shall be computed on the basis of the regular price
charged to other parties.

    1.69

“New CTL Products” shall mean, for the purposes of this Agreement, pharmaceutical or biologic products
comprising Autologous CTLs or Allogeneic CTLs Specifically Directed to Targets (including [***] associated with such Target or [***] with
such Target) that are associated with any New Research Program that the Parties have agreed to include within the scope of this Agreement
pursuant to Section 2.3 of the Research Agreement, including [***] that are directed to the Target of such New Research Program.

    1.70

“New Research Program” shall have the meaning given in the Research Agreement.

    1.71

“New Research Patent Rights” shall have the meaning given in Section 13.2(b).

    1.72

“New Research Program Inclusion Date” shall have the meaning given in Section 13.2(b).

    1.73

“Option” shall have the meaning given in Section 2.2(a).

     1.74

“Option Notice” shall have the meaning given in  Section 2.2(a).

    1.75

“Original Effective Date” shall have the meaning given in the Recitals.

    1.76

“Original License Agreement” shall have the meaning given in the Recitals.

    1.77

“Orphan Drug Exclusivity” means in a particular country with respect to a Licensed Product, protection
available  under  any  Applicable  Law  relating  to  treatments  for  rare  or  neglected  diseases  or  conditions,  or  otherwise  requiring  special
incentives,  that  prevents  or  delays  (notwithstanding  any  exceptions  or  provisos,  save  to  the  extent  that  such  exceptions  or  provisos  may  be
applied in the particular case) the approval, production, marketing or sale of a

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competitive  product  by  a  Third  Party,  where  such  Third  Party  has  not  obtained  the  rights  to  market  or  sell  such  product  as  a  licensee,
sublicensee or distributor of Licensee or any of its Affiliates, licensees or Sublicensees with respect to such product.

    1.78

“Participant” means any one or more of:

[***].

    1.79

“Patent Rights”  means  (a)  any  and  all  patents  and  patent  applications  Controlled  by  Institute  as  of  the
Execution  Date  (including  all  such  patents  and  patent  applications  Controlled  by  Institute  as  of  the  Original  Effective  Date,  the  First
Restatement  Date,  the  Second  Restatement  Date,  and/or  the  Third  Restatement  Date)  that  cover  or  claim  CTL  Technology  and  have  arisen
directly from activities conducted by or under the supervision of [***], including the patents and patent applications listed on Schedule 1.79,
excluding any patents and patent applications included in subsection (b), (b) any and all patents or patent applications Controlled by Institute
that cover or claim inventions created, discovered, conceived, developed or reduced to practice in the course of activities conducted pursuant to
the Research Agreement, and (c) any and all patents and patent applications Controlled by Institute during the Term that have arisen directly
from activities conducted by or under the supervision of [***] to the extent that such patents and patent applications cover or claim [***].  For
clarity, Patent Rights include the following forms of intellectual property rights anywhere in the world that fall within (a), (b) and (c): issued
patents,  continuations,  continuations-in-part,  divisionals,  substitutions,  confirmations,  reissues,  re-examination,  validations,  extensions,
renewals,  restorations  or  any  similar  governmental  grant  for  protection  of  inventions;  (ii)  pending  applications  for  any  of  the  foregoing
(including both provisional and non-provisional applications); and (iii) all patents and patent applications claiming priority directly or indirectly
to any of the foregoing, or from which any of the foregoing claim direct or indirect priority.

organization, company, partnership or other business entity, or any government or agency or political subdivision thereof.

        1.80

“Person”  means  any  natural  person,  corporation,  firm,  business  trust,  joint  venture,  association,

    1.81

“Phase I Clinical Trial” means any clinical study conducted on sufficient numbers of human subjects to
establish that a pharmaceutical or biological product is reasonably safe for continued testing and to support its continued testing in Phase II
Clinical  Trials.    “Phase  I  Clinical  Trial”  shall  include  without  limitation  any  clinical  trial  that  would  satisfy  requirements  of  21  C.F.R.
§ 312.21(a).

    1.82

“Phase II Clinical Trial” means any clinical study conducted on sufficient numbers of human subjects that
have the targeted disease of interest to investigate the safety and efficacy of a pharmaceutical or biological product for its intended use and to
define warnings, precautions, and adverse reactions that may be associated with such product in the dosage range to be prescribed.  “Phase II
Clinical Trial” shall include without limitation any clinical trial that would satisfy requirements of 21 C.F.R. § 312.21(b).

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    1.83

“Phase III Clinical Trial” means any clinical study intended as a pivotal study for purposes of seeking
Regulatory Approval that is conducted on sufficient numbers of human subjects to establish that a pharmaceutical or biological product is safe
and efficacious for its intended use, to define warnings, precautions, and adverse reactions that are associated with such product in the dosage
range to be prescribed, and to support Regulatory Approval of such product or label expansion of such product.  “Phase III Clinical Trial” shall
include without limitation any clinical trial that would or does satisfy requirements of 21 C.F.R. § 312.21(c), whether or not it is designated a
Phase III Clinical Trial.

CTL or an Allogeneic CTL, in either case, that is Specifically Directed to at least two Targets.

    1.84

“Polyepitope  CTL  Product”  means  any  pharmaceutical  or  biologic  product  comprising  an Autologous

Licensee has exercised the [***].

        1.85

“Program [***]”  means  any  [***]  developed  in  the  course  of  the  [***]  Program,  in  respect  of  which

    1.86

“Regulatory  Approval”  means  with  respect  to  a  country  or  region,  any  and  all  approvals,  licenses,
registrations  or  authorizations  of  any  Regulatory Authority  necessary  to  commercially  distribute,  sell  or  market  a  Licensed  Product  in  such
country or region, including, where applicable: (a) pre- and post-approval marketing authorizations; (b) labeling approval; and (c) technical,
medical and scientific licenses, in each case necessary for commercial distribution, sale or marketing of such Licensed Product in such country
or region.

    1.87

“Regulatory  Authority”  means  any  Government  Authority  or  other  entity,  in  each  case  regulating  or
otherwise  exercising  authority  with  respect  to  the  development,  manufacturing  or  commercialization  of  the  Licensed  Product  in  a  given
country or region, including the U.S. Food and Drug Administration (“FDA”), or any successor thereto, and the European Medicines Agency
(“EMA”), or any successor thereto.

    1.88

“Research  Agreement”  means  the  First  Restated  Research  Agreement  as  in  effect  from  the  Original
Effective  Date  until  the  Second  Restatement  Date,  together  with  the  Second  Restated  Research  Agreement  as  in  effect  from  the  Second
Restatement  Date  until  the  Third  Restatement  Date,  together  with  the  Third  Restated  Research  Agreement  as  in  effect  from  the  Third
Restatement Date until the Execution Date, together with the Fourth Restated Research Agreement effective as of the Execution Date.  

  1.89

  1.90

  1.91

“Research Agreement Patent Rights” shall have the meaning given in Section 13.2(b).

“Research Milestone Payments” shall have the meaning given in the Research Agreement.

“Reversion Product IP” shall have the meaning given in Section 9.6(b).

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  1.92

  1.93

  1.94

“Reversion Products” shall have the meaning given in Section 9.6(b).

“Royalty Term” shall have the meaning given in Section 4.8(a).

“Rules of Arbitration” shall have the meaning given in Section 20.2.

    1.95

“Sale”  means  the  act  of  selling,  leasing  or  otherwise  transferring,  providing,  or  furnishing  for  use  any
Licensed Product (or, solely with respect to Schedule 4.15, any [***] Product) for any consideration.  Correspondingly, “Sell” means to make
or cause to be made a Sale, and “Sold” means to have made or caused to be made a Sale.  For clarity, a Sale excludes any Licensed Product
supplied at cost: (a) for use in clinical trials; (b) for research or for other noncommercial uses; or (c) as part of a compassionate use program (or
similar program for providing Product before it has received marketing approval in a given country).

selectively or preferentially bind to or interact with such Target (other than by non-specific binding).

  1.96

“Specifically Directed” means, with respect to a Target, the ability of a molecule, agent, or compound to

rights granted to the Licensee hereunder are granted a sublicense or an option to a sublicense.

  1.97

“Sublicensee” means any person or entity (including any Affiliate of Licensee) to which any of the license

    1.98

“Target” means an antigen expressed on or in a cell, including [***].  For clarity, a Target may be [***]
(collectively,  a  single  “Target”).    Unless  otherwise  specified,  where  the  antigen  is  naturally  occurring,  a  Target  encompasses  all  natural
variants thereof.  For clarity, (a) where a Licensed Product is [***] antigen expressed on or in a cell in association with [***] EBV and/or the
virus associated with the Target of any New CTL Product and/or Program [***], and (b) where a Licensed Product is [***] associated with a
[***] on or in a cell in association with the presence of, or infection of such cell by, EBV and/or the virus associated with the Target of any
New CTL Product and/or Program [***], or [***] EBV and/or the virus associated with the Target of any New CTL Product and/or Program
[***].

    1.99

“Term” shall have the meaning given in Section 9.1.

    1.100

“Territory” means worldwide.

    1.101

“Third Party” means any Person other than Institute, Licensee or any of their respective Affiliates.

    1.102

“Third Party License” shall have the meaning given in Section 4.7.

    1.103

“Third Party Product” shall have the meaning given in Section 7.2.

    1.104

“Third Party Royalty Payments” shall have the meaning given in Section 4.7.

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    1.105

“[***]” shall have the meaning given in Section 4.4.

    1.106

“[***]” means [***].

    1.107

“[***] FPFD Date” shall have the meaning given in Section 5.2.

    1.108

“[***] Option” shall have the meaning given in Section 2.6(a).

    1.109

“[***] Option Notice” shall have the meaning given in Section 2.6(e).

    1.110

“[***] Option Period” shall have the meaning given in Section 2.6(a).

    1.111

“[***] Program [***] Account” shall have the meaning given in Section 2.6(c).

    1.112

“Valid Claim” means any (a) claim in an issued and unexpired patent included in the Patent Rights that
has  not  been  disclaimed,  abandoned  or  withdrawn  and  has  not  been  held  unenforceable  or  invalid  by  a  final  judgment  of  a  court  or  other
governmental  agency  of  competent  jurisdiction  from  which  no  appeal  can  be  or  is  taken,  and  has  not  been  admitted  to  be  invalid  or
unenforceable through reissue or disclaimer or otherwise; (b) claim in a pending patent application included within the Patent Rights that has
been filed in good faith and has not been abandoned or finally disallowed without the possibility of appeal or refiling, which application has
been pending for less than [***] after its priority date; or (c) claim in a pending patent application included within the Patent Rights, which
application  has  been  pending  for  more  than  [***]  after  its  priority  date  and  which  later  becomes  a  claim  in  an  issued  and  unexpired  patent
included in the Patent Rights as described in subsection (a), provided that for clarity, such claim shall be a Valid Claim only during the time
period during which it otherwise falls within subsections (a) or (b).

   1.113

“[***] License” shall have the meaning given in Section 4.4.

    1.114

“[***]” shall have the meaning given in Section 4.4.

2.

 GRANT

           2.1

License  Grant.    Subject  to  the  limitations  and  other  terms  and  conditions  set  forth  in  this Agreement
including  those  reserved  by  Institute  in Section  2.5(a),  Institute  hereby  grants  to  Licensee  an  exclusive,  royalty-bearing,  sublicenseable  (in
accordance with Article 3  ) license in, to and under (a) the Patent Rights and the Know-How Rights, and (b) Institute’s interest in any patents
and patent applications owned jointly by Licensee and Institute, to make, use, Sell, offer for Sale and import Licensed Products, and to practice
Licensed Methods, in each case with respect to (i) Allogeneic CTL Products in the Territory in the Licensed Field, (ii) solely with respect to   
EBV-Specific Autologous Products,   and Autologous CTL Products in the Licensed Field, and (iii) solely following [***], [***]   arising from
the [***].  For the sake of clarity, the foregoing license grant in this Section 2.1 includes the exclusive right (subject to the limitations and other
terms set forth herein, including those reserved by the Institute under Section 2.5) to: (i)

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purchase and use, for any uses, including without limitation, clinical or commercial purposes, all [***], including without limitation, the [***]
that  is  used  for  the  production  and/or  manufacturing  of [***]  (“[***]”);  and  (ii) optimize,  modify,  manufacture,  or  purchase  any [***],
including without limitation, [***], from any third parties, including without limitation, [***], for any and all uses.

Assignment of Patents.  Licensee hereby assigns to Institute all of its right, title and interest to the
patents and patent applications set forth in Schedule 2.1(a) attached hereto.  Notwithstanding anything to the contrary in Article 13, from and
after the Execution Date, Institute shall have the sole right, but not the obligation, at its cost, to prosecute, maintain and enforce each of the
patents and patent applications set forth in Schedule 2.1(a).  [***].  

(a)

2.2

Autologous CTL Option.

has exercised on written notice to Institute (the “Option Notice ”),  an option:

      (a)

T he Parties hereby agree and acknowledge that Institute has granted to Licensee, and Licensee

to  obtain  an  exclusive,  royalty-bearing,  sublicenseable  (in  accordance  with
Article 3) license in, to and under the Patent Rights and the Know-How Rights to make, use, Sell, offer for Sale and import Licensed Products,
and to practice Licensed Methods, in each case with respect to Autologous CTL Products that are Specifically Directed to one or more Targets
associated with EBV, including any [***] EBV or [***] EBV (such products, “ EBV-Specific Autologous Products”), in the Territory in the
Licensed Field (such option, the “EBV Autologous Option” or the “Option”).

(1)

The Parties hereby agree and acknowledge that  Licensee has paid the Option Fee to Institute
pursuant to Section 4.2 and the license rights as described in Section 2.2(a)(1) , are fully effective, without further action either by Institute or
by Licensee.

       (b)

  2.3

Reversion  of  Certain  Rights.    On  a  Target-by-Target  basis,  Major  Market-by-Major  Market  basis,  and
Indication-by-Indication basis, if Licensee (a) ceases or determines that it will not pursue development or commercialization of an Allogeneic
CTL Product for use in a given Indication under this Agreement or the Research Agreement, and (b) ceases or determines that it does not wish
to pursue the development and commercialization of an Autologous CTL Product for use in such Indication, Section 7.3 shall apply.

2.4

[***] Technology.

Subject  to  the  terms  and  conditions  of  this Agreement,  and  the  Research Agreement,  during  the
Term, Licensee shall have [***] under any intellectual property rights (i) Controlled by Institute or any Affiliate of Institute not included in the
Patent Rights or the Know-How Rights, (ii) [***], (iii) that [***] or to [***], and (iv) that either Party [***] for the Parties’ activities under
this Agreement or the Research Agreement (the “[***]Technology”).  For

  (a)

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clarity,  this Section 2.4 shall not apply to any [***] Technology that relates solely to [***],  which  shall  be  subject  to Section 2.6  during  the
[***] Period, provided that if the [***] Period expires without Licensee exercising the [***],  this Section 2.4(a) shall continue to apply, but
Institute shall have no obligation under this Section 2.4 with respect to any such [***] Technology that relates solely to [***]  arising from the
[***]  Program.

(b)

With respect to any [***] Technology, Institute shall provide Licensee, prior to any discussion with
any  Third  Party,  with  (i)  detailed  information  regarding  such  [***]  Technology,  including  such  additional  information  as  is  reasonably
requested by Licensee regarding any such [***] Technology in order to enable Licensee to appropriately evaluate such [***] Technology, and
(ii) [***] arising from the use of such [***] Technology in the Territory.  Licensee shall have a period of [***] following receipt of [***] to
notify Institute whether Licensee wishes to exercise [***], and the Parties shall thereafter [***] to Licensee.  If the Parties agree upon [***] in
such  period,  they  shall  thereafter  proceed  to  an  [***]  for  such  a  grant  of  rights  to  be  mutually  agreed  by  the  Parties.    In  the  event  that  the
Parties have not agreed upon the [***] pursuant to which the Parties would [***] in the Territory within such [***] period after the initiation
of good faith discussions, Institute shall be free to discuss terms and conditions for the grant of rights, to develop and commercialize such CTL
Products  and/or  New  CTL  Products  in  the  Territory  to  any  Third  Party.    Notwithstanding  the  foregoing,  during  [***]  following  the  [***],
Institute may [***] such a grant of rights with a Third Party, provided that Institute shall [***] (unless the Parties mutually agree to [***]), and
provided further that [***], no [***] in the Territory [***] such Third Party [***] with Licensee.

2.5

Reservation of Rights.

  (a)

Institute  reserves  and  retains  the  right  (and  the  exclusive  rights  granted  to  the  Licensee  in  this
Agreement  shall  be  limited  accordingly)  to  make,  use  and  practice  the  Patent  Rights  and  the  Know-How  Rights  (and  to  grant  any  of  the
foregoing  rights  to  other  educational  and  non-profit  institutions  solely  by  way  of  a  grant  of  rights  pursuant  to  an  academic  collaboration
agreement  containing  provisions  substantially  equivalent  to  those  set  forth  in Schedule 2.5)  entered  into  solely  for  educational  and  research
purposes, including publication and other communication of any research results, but excluding any sponsored research performed for or on
behalf  of  commercial  entities,  provided  that  any  such  rights  granted  under  such  academic  collaboration  agreements  shall  be  subject  to
Sections 2.1, 2.4 and 11.2.  Subject to the terms and conditions of this Agreement, Institute shall also retain all rights in and to the Patent Rights
and the Know-How Rights for (i) all applications that do not directly relate to, or use or incorporate, CTLs, (ii) all uses or applications of CTLs
for  any  Indication  that  is  not  associated  with  EBV  and/or  the  Target  associated  with  any  New  CTL  Product  and  is  not  the  subject  of  any
activities  being  carried  out  under  the  Research Agreement,  (iii)  uses  or  applications  of  CTLs  for  use  in  any  Indication  for  which  an  EBV-
Specific  CTL  Product  or  a  New  CTL  Product  is  being  developed  and/or  commercialized  pursuant  to  this  Agreement  or  the  Research
Agreement, solely where such use or application of CTLs is in a patient or patients (A) that have been determined [***] (as applicable), and
(B) that do not [***] associated with any [***], or [***] and/or the [***]

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associated with any [***] such uses or applications of CTLs, and (iv) [***], excluding any [***]  included in the [***] Program, which shall be
subject to Section 2.6, or any [***] that is also directed to the Target of any New Research Program.

The Parties acknowledge and agree that Licensee retains the right to continue all development and
commercialization  activities  under  the  MSK  Agreement,  including  any  development  and  commercialization  of  products  that  would  be
Competing  Products,  and  Licensee’s  development  and  commercialization  of  products  under  the  MSK Agreement  shall  not  be  a  breach  of
Article 7.

(b)

(c)

The  Licensee  acknowledges  that  the  Institute  has  notified  Licensee  that  Institute  has,  prior  to  the
Original  Effective  Date,  granted  to  each  of  the  Participants  an  identical  perpetual,  irrevocable,  nonexclusive  royalty  free  license  under  the
Patent Rights and related Know-How but excluding [***], in each case solely for internal research purposes, with a right to sublicense solely
for internal research purposes with Institute’s prior written consent, on terms to be agreed between the Institute and Participant, provided that
Institute is not permitted to unreasonably withhold its consent to such a sublicense.  Institute agrees that it will (i) provide Licensee with prompt
written  notice  of  any  request  by  a  Participant  prior  to  any  grant  of  such  a  sublicense,  (ii)  use  its  best  efforts  to  ensure  any  such  sublicense
complies with Section 2.5(a), and (iii) at Licensee’s request, provide Licensee with a copy of any such sublicense, which may be redacted to
the extent not necessary to demonstrate compliance with Section 2.5(a).

 2.6

[***]  Program.

     (a)

 Institute has been pursuing as of the Execution Date, and proposes to continue to pursue during
the  Term,  certain  programs  of  research  and  development  relating  to  the  [***]  (the  “[***]  Program”)  and/or  the  [***]  (the  “[***]
Program”).  Subject to the remainder of this Section 2.6, Institute hereby grants to Licensee an [***]  Program (the “[***] ”), exercisable at
any time prior to the earlier of (i) the [***] arising out of the [***] Program, and (ii) the decision by Institute [***]  (the “[***]Period”),  to
include  [***],  arising  from  the  [***]    Program   as  Licensed  Products  pursuant  to  this Agreement.        For  the  purposes  of  determining  the
duration of the [***] Period, [***] shall mean the [***].  The Parties acknowledge and agree that the [***] for the [***] Program as described
in the First Restated Agreement has terminated effective as of the Execution Date and that the [***] Program (and Licensee’s obligation to
fund the [***] Program) will continue solely as expressly set forth in the Second Restated Research Agreement.

     (b)

In order to retain the right to [***] during the [***], Licensee shall  [***] commencing on the
Execution  Date  and  during  the  remainder  of  the  [***]  in  the  form  of  the  [***]  Contribution,  in  accordance  with  a  mutually  agreed  [***]
Programs  Development  Plan  and  [***]  Program  Budget,  as  set  forth  in Section  2.6(e)  and (f)  of  the  Research Agreement.    Licensee  may
terminate  the  [***] at any time during the [***] Period by [***]   written notice to Institute.  Following notice of termination of the [***],
Licensee  shall  remain  responsible  for  [***]activities  that  are  [***]  for  which  the  [***]  by  Institute  during  the  termination  notice
period.  Licensee shall also be responsible for [***] associated with the termination of the [***], if any.  For clarity, any

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 failure by Licensee to pay the [***] Contribution (unless disputed in good faith by Licensee) within the timeframe set forth in Section 2.6(d)
[***] and upon written notice from Institute to Licensee shall [***]  for the [***] Program.

      (c)

The [***] Contribution shall be payable by Licensee as follows: (i) no later than [***]during the
[***] Period, Institute will present to Licensee [***] that Institute [***] during that [***] (the “[***] Program [***] Account”); (ii) provided
that the amount of the [***] Program [***] Account does not exceed [***] of the amounts set forth in the  [***] Budget, Licensee shall, pay
the  amounts  set  forth  in  the  [***]  Program  [***]  Account  within  [***]  of  receipt  of    such  account.    Any  amounts  paid  towards  the
[***]Contribution shall be [***] made or payable by Licensee under this Agreement, provided that any [***]  set forth in the [***]  Program
[***]  Account will be adjusted in subsequent [***] Program [***]y Accounts  against actual costs and committed costs incurred by Institute in
conducting the  [***]Program.

 If Licensee fails to make a payment of any undisputed amount included within the [***]  Program
[***] Account within thirty (30) days following the due date Licensee’s right to exercise the [***]   with respect to the [***] Program shall
terminate.  Licensee may dispute any amount charged in good faith by written notice to Institute, and the Parties shall promptly meet following
any such notice to discuss and resolve any such dispute in good faith.

   (d)

    (e)

Licensee may exercise the  [***] by giving written notice to Institute at any time during the [***]
Period (the “[***] Notice”) and paying the [***] Fee in accordance with Section 4.2(b).  Upon receipt of the [***] Notice and the [***] Fee,
[***]  ,  arising  from  the  [***]    Program  will  be  included  as  Licensed  Products  pursuant  to  this Agreement,  and  the  [***]    Program  shall
thereafter be subject to the terms and conditions of this Agreement, including the milestone payments due under Section 4.3, and the royalty
obligations set forth in Section 4.6 set forth in the column entitled “Licensed Product that is a Program [***] Arising from the [***] Program”
in the table in such Section, that are applicable to Licensed Products arising from the [***].

       (f)

If Licensee does not exercise a [***] for the [***] Program during the [***] Period, or if the
 [***] is terminated by Licensee pursuant to Section 2.6(b), then subject to the rights granted to Licensee under this Agreement, including the
licenses granted in Section 2.1 , and to subsection (g) below, all rights of Licensee under the [***]  Program  for which the [***]  has not been
exercised (or for which the [***]  has been terminated, as applicable) shall terminate, and Institute shall thereafter have no further obligations
to Licensee with respect to the [***]  Program.

     (g)

Notwithstanding  subsection  (f),  following  either  (i)  the  expiration  of  the  [***]  Period  without
exercise of the [***] by Licensee for the [***]  Program, (ii) termination by Licensee of the [***] for the [***]  Program or (iii) at any time
with  respect  to  the  [***]  Program,  as  set  forth  below,  if  Institute  grants  rights  to  any  Third  Party  to  develop  or  commercialize  any  product
(including any [***] )  arising  from  the [***]  Program and/or the [***] Program, Institute shall [***] under any agreement for the grant of
such rights, until [***] (i) with

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respect  to  the [***]  Program,  the [***]  Contribution    paid  by  Licensee  during  the [***]  Period  (up  to  and  including  the  effective  date  of
termination or expiration of the  [***] ) with respect to the [***]Program for which rights have been granted to such Third Party and (ii) with
respect  to  the [***]  Program, [***].    For  clarity,  Licensee  may  terminate  the  [***]  by  (A)  the  giving  of [***]  written  notice  to  Institute  in
accordance with Section 2.6(b), or (B) written notice in the event of (1) any issue relating to the safety or efficacy of the [***], or (2) a change
in the regulatory framework or other laws applicable to the development and commercialization of the [***], or (3) [***].

For  the  purposes  of  this Section 2.6,  “[***]  Development  Costs”  shall  mean  the  [***]  costs
incurred ([***] ) by Institute in conducting the [***]  Program, provided that (i) [***] Development Costs shall also include [***]  Program )
associated with the [***]  Program, which shall be mutually agree by the Parties and set forth in the  [***] Budget, and (ii) [***] set forth in
the Research Agreement.

      (h)

2.7

No Other Rights.  Each Party acknowledges that the rights and licenses granted in this Agreement are limited
to the scope expressly granted.  Accordingly, except for the rights expressly granted under this Agreement, no right, title, or interest of any
nature whatsoever is granted whether by implication, estoppel, reliance, or otherwise, by either Party to the other Party.  All rights with respect
to any know-how, patent or other intellectual property rights that are not specifically granted herein are reserved to the owner thereof.

3.

 SUBLICENSES

3.1

Permitted Sublicensing.  Institute grants to the Licensee the right to sublicense, in whole or in part, as follows:
(a) Licensee shall have the right to sublicense the Patent Rights and the Know-How Rights within the Territory in the Licensed Field solely to
Licensee’s Affiliates and subcontractors performing work on behalf of Licensee; and (b) Licensee shall have the right to sublicense the right to
make,  use,  sell,  offer  for  sale  and  import  Licensed  Products  within  the  Territory  in  the  Licensed  Field  through  multiple  tiers.    The  term
Sublicense shall include any grant of rights under this Agreement by a Sublicensee to any downstream Third Party, such downstream Third
Party shall also be considered a Sublicensee for purposes of this Agreement.

Sublicense  Requirements.    The  Licensee  shall  (a)  provide  Institute  with  a  copy  of  each  sublicense  issued
within thirty (30) days after the execution of such sublicense; (b) collect payment of all payments due to Institute from Sublicensees through
Licensee arising from Sales of Licensed Products; and (c) summarize and deliver all reports due Institute from Sublicensees through Licensee.

3.2

the sublicense, which shall include at least the following terms and conditions:

3.3

Sublicense Terms.  Each Sublicensee must be subject to a written sublicense agreement containing all terms of

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(a)

record  keeping,  audit  and  reporting  obligations  substantially  equivalent  to  those  set  forth  in
Sections  8.1 and 8.2  of  this Agreement,  sufficient  to  enable  Licensee  and  Institute  to  reasonably  verify  the  payments  due  to  Licensee  and
Institute under such Sublicense and to reasonably monitor such Sublicensee’s progress in developing and/or commercializing Licensed Product,
including the right for Institute (or its designee) to perform a direct audit of Sublicensee’s books and records on terms no less stringent than
those set forth in Section 8.2 of this Agreement;

requirements imposed on Licensee and do not provide greater rights to Sublicensee than as provided in Article 14;

 (b)

 infringement and enforcement provisions that do not conflict with the restrictions and procedural

restrictions on Licensee in Article 22 of this Agreement;

(c)

confidentiality  provisions  with  respect  to  Confidential  Information  of  Institute  consistent  with  the

(d)
of Institute by Licensee under Section 15.1 of this Agreement; and

a requirement of indemnification of Institute by Sublicensee that is equivalent to the indemnification

insurance requirements of Licensee under  Section 15.4 of this Agreement.

  (e)

a  requirement  of  obtaining  and  maintaining  insurance  by  Sublicensee  that  is  equivalent  to  the

Any Sublicense that does not include all of the terms and conditions set forth in this Section 3.3 or which is not issued in accordance

with the terms and conditions set forth in this Article 3, shall be considered null and void with no further notice from Institute.

3.4

Effect of License Termination.  Upon termination of this Agreement for any reason, all sublicenses that are
granted  by  Licensee  pursuant  to  this Agreement  will  remain  in  effect  and  will  be  assigned  to  Institute,  provided  that  the  Sublicensee  is  in
compliance with its sublicense agreement as of the date of such termination, and except that Institute will not be bound to perform any duties or
obligations set forth in any sublicenses that extend beyond the duties and obligations of Institute set forth in this Agreement.  Institute will have
the sole right to modify each such assigned sublicense to include all of the rights of Institute that are contained in this Agreement.

4.

 FINANCIAL PROVISIONS

4.1

Issue Fee.

As  initial  payment  for  the  rights  received  under  this  Agreement  with  respect  to  CTL  Products,
Licensee paid to Institute a fixed fee of three million dollars ($3,000,000) (the “Issue Fee”) within fifteen (15)  business  days  following  the
Original Effective Date.  The Issue Fee is non-refundable and non-creditable against any other amounts, including but not

(a)

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limited to, Earned Royalties due to Institute by Licensee.  The Issue Fee is in no way contingent on use or productivity of Patent Rights and
Know-How Rights provided by Institute.

(b)

As initial payment for the rights received under this Agreement with respect to BKV/JCV-Specific
CTL Products, Licensee paid to Institute a fixed fee of [***] (the “BKV/JCV Issue Fee”) within fifteen (15) business days following the First
Restatement  Date.    The  BKV/JCV  Issue  Fee  is  non-refundable  and  non-creditable  against  any  other  amounts,  including  but  not  limited  to,
Earned Royalties due to Institute by Licensee.  The BKV/JCV Issue Fee is in no way contingent on use or productivity of Patent Rights and
Know-How Rights provided by Institute.

(c)

As initial payment for [***], Licensee paid to Institute [***] within fifteen (15) business days [***].

4.2

Option Fees.

Each Party acknowledges that Licensee has previously delivered  an Option Notice for the EBV
Autologous Option and has paid to Institute a fee of [***] (the “Option Fee ”).  The Option Fee is nonrefundable and non-creditable against
any other amounts once paid and is not in any way contingent on use or productivity of the underlying technology and know-how related to the
EBV Autologous Option.

   (a)

Within  ten  (10)  days  following  Licensee’s  delivery  of  a  [***]  Notice  for  the  [***]Program,
Licensee  shall  pay  to  Institute  a  fee  of  [***]    (the  “[***] Fee  ”).    The  [***]    Fee  is  non-refundable  and  non-creditable  against  any  other
amounts once paid and is not in any way contingent on use or productivity of the underlying technology and know-how related to the [***]
Program.

        (b)

4.3

Milestone Payments.

(a)

As additional consideration for Institute entering into this Agreement and the Research Agreement,
Licensee will pay to Institute the milestone payments (each, a “Milestone Payment”) set forth in the table below for each Allogeneic Licensed
Product  and/or Autologous  Licensed  Product  (as  applicable  pursuant  to  the  table  set  forth  below)  to  achieve  the  corresponding  milestone
(each, a “Milestone”), whether achieved by Licensee or an Affiliate or Sublicensee.  Licensee shall promptly notify Institute in writing of the
achievement  of  any  such  Milestone  and  Licensee  shall  pay  Institute  in  full  the  corresponding  Milestone  Payment  within  [***]  of  such
achievement.  For clarity, each Milestone Payment is payable once only for each Allogeneic CTL Product and once for each Autologous CTL
Product,  except  with  respect  to  Milestone  Trigger  Event  1,  which  is  payable  once  only  for  the  first  Allogeneic  CTL  Product,  and  each
Milestone Payment is non-refundable, and is not an advance against royalties due to Institute or any other amounts due to Institute.

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Milestone Trigger Event

1
2

3

4

[***]
First calendar year in which worldwide
annual Net Sales of Product [***]
First calendar year in which annual
Net Sales of Product [***]
First calendar year in which annual
Net Sales of Product [***]

Licensed Product
Specifically Directed to
[***]
[***]

[***]

[***]

[***]

Milestone Payment
Licensed Product [***] under
Research Agreement

[***]

[***]

[***]

[***]

[***]

[***]

[***]

[***]

[***]

Unless a Milestone Payment is specified as payable for more than one Indication in the table above,
each  Milestone  Payment  will  be  payable  by  Licensee  only  once,  following  the  first  time  a  given  Licensed  Product  achieves  the  specified
Milestone, for each Allogeneic CTL Product and each Autologous CTL Product to achieve such Milestone.

(b)

Each  time  a  Milestone  is  achieved,  then  any  other  Milestone  Payments  with  respect  to  earlier
Milestones  that  have  not  yet  been  paid  will  be  due  and  payable  together  with  the  Milestone  Payment  for  the  Milestone  that  is  actually
achieved.

(c)

(d)

If Licensee, with respect to a given Licensed Product and a given Indication, elects to progress the
development  and  commercialization  of  an  Autologous  CTL  Product  in  lieu  of  an  Allogeneic  CTL  Product  for  such  Indication,  then
(i) following the decision to progress development and commercialization of such Autologous CTL Product, Licensee shall owe all subsequent
Milestone Payments due for such Autologous CTL Product, and (ii) subsection (c) shall apply solely with respect to any Milestone Payments
that are applicable to both Autologous CTL Products and Allogeneic CTL Products, and have not already been paid for the Allogeneic CTL
Product.

 4.4

Milestone Offset.  If Licensee [***], that it is necessary to obtain a license (or a sublicense) from any Third
Party under (a) any patents or patent applications owned or otherwise controlled by a Third Party that claim or cover [***], including without
limitation  any  specific  constructs  or  variants  of  such  [***],  wherever  originating,  including  without  limitation  any  such  patents  or  patent
applications  owned  or  otherwise  controlled  by  [***]  and/or  the  [***]  (the  “[***]”),  and/or  (b)  any  patents  or  patent  applications  having  a
priority date prior to the [***] owned or otherwise controlled by any [***] in order to develop, make, have made, use, Sell, offer

-22-

 
 
 
 
 
 
for Sale or import any Licensed Product (such licenses, each an “ Additional License”), and pursuant to such Additional License is required to
pay any consideration ([***]) to such Additional Party for development and commercialization of such Licensed Product (“Additional License
Payments”),  then  Licensee  may  offset [***]  paid  to  such Additional  Party  against [***]  payable  to  Institute  under  this Agreement  or [***]
under  this  Agreement  in  relation  to  such  Licensed  Product  or [***]  in  relation  to  such  Licensed  Product  after  the  effective  date  of  such
Additional  License, [***],  provided  that  Licensee  may  not  offset  any  Additional  License  Payments  due  under  the [***]  for  all  Licensed
Products in aggregate (the “[***] ”).  For clarity, Licensee’s right to offset Additional License Payments under any Additional License falling
within (b)  shall  be  subject  to  the [***].  Notwithstanding the foregoing, in no event shall the offset of Additional License Payments exceed
[***], as applicable, and [***]due to Institute under this Agreement and the Research Agreement.  Any Additional License Payments ([***]) in
excess of such [***] may be [***] by Licensee and [***], provided that no offset may be taken by Licensee against [***] prior to the effective
date of such Additional License.  

Royalties.    Subject  to Section 4.4,  Earned  Royalties  will  accrue  on  a  Licensed  Product-by-Licensed  Product
basis and country-by-country basis, for the duration of the Royalty Term and will be payable to Institute when Licensed Products are invoiced,
or if not invoiced, when delivered or otherwise exploited by the Licensee, its Affiliate or Sublicensee in a manner constituting a Sale.

4.5

Earned Royalty.  As further consideration for the rights granted under this Agreement and activities agreed
under this Agreement and the Research Agreement, Licensee will pay to Institute the following earned non-refundable, non-creditable royalty
on Net Sales of Licensed Products (“Earned Royalty”):

4.6

Aggregate Annual Net Sales

Portion less than [***]
Portion greater than or equal to [***]

[***] CTL Products  
[***]
[***]

Royalty Percent
Licensed Products
[***]under the Research
Agreement
[***]
[***]

Licensed Product that is a
[***] Program
[***]
[***]

Notwithstanding  the  foregoing,  for  any  Licensed  Product  that  is  a  Diagnostic  Product,  the  Earned  Royalty  shall  be  [***]  of  the

royalty rates set forth in the table above.

4.7

Royalty Offset.  If Licensee [***], that it is necessary to obtain a license under patents or patent applications
Controlled by a Third Party (a “Third Party License”) in order to develop, make, have made, use, Sell, offer for Sale or import any Licensed
Product, and pursuant to such Third Party License is required to pay royalties to such Third Party (“Third Party Royalty Payments”),  then
Licensee may deduct [***] of all royalties paid to such Third Party against the Earned Royalty owed to Institute, up to a limit of [***] of the
applicable Earned Royalty

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in any given calendar year.  Any Third Party Royalty Payments in excess of such [***] limit for a given calendar year [***].

4.8

Royalty Term.

(a)

Subject  to  the  remainder  of  this Section  4.8,  the  Earned  Royalty  will  be  payable,  on  a  Licensed
Product-by-Licensed Product basis, and on a country-by-country basis, from the date of First Commercial Sale of such Licensed Product in
such  country  until  the  last  to  occur  of  the  following:  (i)  expiration  or  abandonment  of  the  last  Valid  Claim  of  (A)  any  of  the  Patent  Rights
existing as of the Original Effective Date that cover or claim [***] such Licensed Product in such country, (B) any patent or patent application
included in the Patent Rights following the Original Effective Date that arises as a result of the Parties’ activities conducted pursuant to the
Research  Agreement,  or  (C)  any  [***];  (ii)  cessation  of  any  Data  Exclusivity  Protection  or  Orphan  Drug  Exclusivity  applicable  to  such
Licensed Product in such country; or (iii) the tenth (10th) anniversary of the First Commercial Sale of such Licensed Product in such country
(the “Royalty Term”).

(b)

Notwithstanding the foregoing, if in a country, (i) neither of the events set forth in Section 4.8(a)(i)
and/or Section  4.8(a)(ii)  have  occurred  in  relation  to  such  Licensed  Product,  (ii)  one  or  more  Comparable  Third  Party  Products  for  such
Licensed Product have been sold in such country for a period of [***], (iii) such Comparable Third Party Products do not infringe any Valid
Claim of the [***], Licensee is [***], and (iv) following such [***] period, Net Sales during [***] Calendar Quarters in such country are [***]
for  the  [***]  Calendar  Quarters,  the  Earned  Royalty  will  be  reduced  thereafter  to  [***]  of  the  amounts  set  forth  in  the  table  in Section  4.6
above (following any offsets applicable under Section 4.7).  Furthermore, if in a country, at any time prior to the [***] anniversary of the First
Commercial  Sale  of  such  Licensed  Product,  [***]  set  forth  in Section  4.8(a)(i)  and/or Section  4.8(a)(ii)  have  occurred  in  relation  to  such
Licensed Product, the Earned Royalty will be reduced thereafter to [***] of the amounts set forth in the table in Section 4.6 above (following
any offsets applicable under Section 4.7).

become perpetual, exclusive and fully paid-up.

(c)

Following  the  expiration  of  the  Royalty  Term,  all  licenses  granted  to  Licensee  hereunder  shall

4.9

Royalty  Payment  Schedule.    The  Licensee  will  pay  to  Institute  all  Earned  Royalties  payable  to  Institute
quarterly  on  or  before  February  28  (for  the  Calendar  Quarter  ending  December  31),  May  31  (for  the  Calendar  Quarter  ending  March  31),
August  31  (for  the  Calendar  Quarter  ending  June  30)  and  November  30  (for  the  Calendar  Quarter  ending  September  30)  of  each  calendar
year.  Each payment will be for Earned Royalties accrued within the Licensee’s most recently completed Calendar Quarter.

Currency.  All consideration due Institute will be payable and will be made in United States dollars by wire
transfer  to  an  account  designated  by  Institute.    When  Licensed  Products  are  Sold  for  monies  other  than  United  States  dollars,  the  Earned
Royalties and other consideration will first be determined in the foreign currency of the country in which such Licensed

4.10

-24-

 
 
 
Products were Sold and then converted into equivalent United States dollars.  The exchange rate will be the average exchange rate quoted in
The Wall Street Journal for the purchase of United States dollars during the last thirty (30) days of the reporting period.

4.11

Royalty Reports.  Beginning with the First Commercial Sale of an Licensed Product, within [***] following
the end of each Calendar Quarter, Licensee shall make quarterly royalty reports to Institute on or before each February 28, May 31, August 31
and November 30 of each year.  Each royalty report will cover the Licensee’s most recently completed Calendar Quarter and will show: (i) the
amount invoiced for Sales and Net Sales of Licensed Products that are Sold during the most recently completed calendar quarter; (ii) the [***]
Licensed  Product  that  is  Sold  on  a  country  by  country  basis;  (iii)  the  Earned  Royalties,  in  U.S.  dollars,  payable  with  respect  to  Sales  of
Licensed Products; (iv) [***] the Earned Royalty; (v) a [***] to calculate Net Sales; and (vi) the exchange rates used.

Taxes.  Earned Royalties on Net Sales of Licensed Products and other consideration accrued in, any country
outside  the  United  States  may  be  reduced  by  any  taxes,  fees  or  other  charges  imposed  by  the  government  of  such  country,  including  those
taxes, fees and charges allowed under the provisions of the definition of “Net Sales” in Article 1.

4.12

4.13

Late  Payments.    If  Earned  Royalties,  fees,  reimbursements  for  Patent  Prosecution  Costs  or  other  monies
owed to Institute are not received by Institute when due, the Licensee will pay to Institute interest at a rate of the lesser of: (a) [***], or any
successor  thereto,  at  12:01  a.m.  on  the  first  day  of  each  Calendar  Quarter  in  which  such  payments  are  overdue  or  (b)  the  maximum  rate
permitted by Law.  Such interest will be calculated from the date payment was due until actually received by Institute.

4.14

Acknowledgement.  The Parties acknowledge that the payments required to be made by Licensee to Institute
under this Agreement are in consideration of all rights granted to Licensee and obligations undertaken by Institute under this Agreement.  Such
granted rights include use of valuable Know-How Rights, and the right to participate in the JSC and the conduct of the Development Plan so as
to discover or develop Licensed Products that may not be, or may cease to be, covered by (a) Patent Rights, (b) Data Exclusivity, or (c) Orphan
Drug Exclusivity.  Each Party expressly acknowledges that it is their intention that royalties and other consideration be paid in accordance with
the  terms  of  this Agreement,  and  during  the  periods  set  forth  in  this Agreement,  notwithstanding  that  a  Licensed  Product  may  be  royalty-
bearing  at  a  reduced  rate  pursuant  to Section  4.8(b)  in  the  absence  of  coverage  by  (i)  Patent  Rights,  or  after  the  expiration  of  such  Patent
Rights, or (ii) Data Exclusivity, or (iii) Orphan Drug Exclusivity.

Agreement, Institute agrees to pay to Licensee the [***] Fees as set forth on Schedule 4.15.  

4.15

[***]  Fees.  As  further  consideration  for  the  rights  granted  and  payments  received  by  Institute  under  this

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5.

 DILIGENCE; REGULATORY ACTIVITIES

General  Diligence.    Licensee,  following  execution  of  this Agreement,  will  use  Commercially  Reasonable
Efforts to proceed with the development, manufacture and Sale of Licensed Products in the [***] Territory.  Without limiting the following,
unless otherwise agreed by the Parties in a writing that specifically references these obligations, Licensee shall:

  5.1

 (a)

(b)

[***];

[***];

provided  that,  if  Licensee’s  failure  to  meet  the  applicable  diligence  obligation  under  Section  5.1(b)  is  the  result  of  (i)  Institute’s  failure  to
perform its obligations in accordance with (A) the Research Agreement and the Development Plan (including any timelines set forth therein),
or  (B)  any  Manufacturing  Agreement  entered  into  by  the  Parties,  or  (ii)  additional  development  activities  (including  any  changes  to
manufacturing process or activities) required by the FDA in order to obtain regulatory approval for a Licensed Product, then in each case the
target timeframe to meet the diligence requirements set forth in Section 5.1(b), as applicable, shall be [***], to complete the required activities.
The Parties agree and acknowledge that Licensee has met its diligence obligation as set forth in Section 5.1(a).

                  5.2

  Specific  Diligence  for [***]    Program.    Following  exercise  of  the  [***]  for  the  [***]  Program,
Licensee will use Commercially Reasonable Efforts to proceed with the development, manufacture and Sale of Licensed Products that [***] in
the [***] in the Territory.  Within [***]   for the [***]  Program, Licensee shall provide Institute with a reasonably detailed development plan
for the further development of the [***], through to Regulatory Approval (the “Licensee [***] Development Plan”).  Following Licensee’s
delivery of the Licensee [***] Development Plan to Institute, the Parties shall discuss and mutually agree upon the date upon which Licensee
will  be  required  to  [***]  occurring  after  exercise  of  the  [***]   for  the  [***]   Program  (the  “[***]  Date”).    The  [***]  Date,  once  mutually
agreed by the Parties or determined pursuant to Article 20  as described below, shall be executed by each Party and thereupon constitute an
additional  diligence  obligation  for  Program  [***]    arising  from  the  [***]    Program  equivalent  to  the  diligence  obligation  set  forth  in
Section 5.1(a)  for  CTL  Products  arising  from  the  Research  Collaboration  and  be  deemed  to  be  a  part  of  this Agreement.    If  the  Parties  are
unable to agree on the [***] Date within [***] after Licensee’s delivery of the Licensee [***] Development Plan to Institute, then such dispute
shall first be escalated to the Executives for resolution in accordance with Section 20.1,  and  if  not  resolved  within  the  time  period  set  forth
therein, each Party shall, [***] following the expiration of the time period for the Executive resolution under Section 20.1, [***] Date shall be
[***].

Governance.  The Parties’ activities under this Agreement and the Research Agreement shall be overseen by
the JSC, as further set forth in Article 3 of the Research Agreement.  In the event that the Research Agreement is terminated or expires, the
JSC will remain in place and continue to operate as set forth in the Research Agreement to the extent applicable to

5.3

-26-

 
 
 
 
activities  under  this Agreement,  including  with  respect  to  each  Party’s  final  decision  making  authority  as  set  forth  in Section  3.3(f)  of  the
Research Agreement.  For the avoidance of doubt, the exercise of such authority by Licensee shall in no way define, affect or diminish the
diligence obligations of Licensee hereunder.

5.4

Progress Reports.  On a [***] basis, but in any event no later than June 1st and December 1st in each calendar
year, as long as Licensee continues to develop and commercialize Licensed Products, Licensee will submit a written report to Institute covering
the Licensee’s (and any of its Affiliates’ or Sublicensees’) activities related to this Agreement, including any updates or amendments to the
Development Plan and activities being conducted pursuant to the Research Agreement (each, a “Progress Report”).  The report will include
information reasonably sufficient to enable Institute to ascertain progress by Licensee toward meeting this Agreement’s diligence requirements
set  forth  in Section 5.1.  Each report will describe, where relevant: (a) current schedule of anticipated events or milestones; (b) summary of
work completed and in progress, including against the Development Plan, during such period; (c) summary of work in progress and progress
toward commercialization of Licensed Products; (d) significant corporate transactions involving Licensed Products, including any Sublicenses
granted.    Licensee  shall  include  in  each  Progress  Report  the  date  of  First  Commercial  Sale  of  any  Licensed  Product  in  each  country,  as
applicable.

5.5

Regulatory Activities.

(a)

Licensee shall be solely responsible, at Licensee’s expense for filing, obtaining and maintaining all
Regulatory Approvals  required  for  the  development  and  commercialization  of  Licensed  Products  anywhere  in  the  Territory  where  Licensed
Products are manufactured, used, Sold, offered for Sale or imported.  Licensee will obtain all such Regulatory Approvals in its own name (or
that  of  a  Licensee  Affiliate)  and  shall  own  all  right,  title  and  interest  in  and  to  such  Regulatory  Approvals,  and  all  materials,  data  and
information  included  therein  and  relating  thereto.    Notwithstanding  the  foregoing,  and  subject  to  the  terms  and  conditions  of  the  Research
Agreement, Institute shall be responsible for obtaining any Regulatory Approvals required for any clinical trials conducted by Institute or any
Affiliate  under  the  Research Agreement,  provided  that  Institute  shall  provide  Licensee  with  copies  of  all  such  fillings  and  correspondence
relating thereto, and Licensee shall have a right of reference to all data, materials and information contained in any such regulatory filings and
Regulatory Approvals.

Institute shall transfer to Licensee all of the data and information Controlled by Institute and arising
from (i) the activities under the Research Agreement, or (ii) activities conducted by or under the supervision of [***] prior to the date of the
exercise  of  the  [***],  in  each  case  that  is  necessary  or  useful  for  the  development,  manufacturing  and  commercialization  of  EBV-Specific
Autologous Products.

(b)

Abandonment.  If Licensee decides to abandon, or does in fact abandon, on a Licensed Product by Licensed
Product  and  Major  Market-by-Major  Market  basis  the  development  or  commercialization  of  Licensed  Products  (including  an  [***],  solely
following the

 5.6

-27-

 
 
 
exercise  of  the [***]    for  the [***]  Program),  then  Licensee  shall  forthwith  notify  Institute  in  writing  and  Institute  shall  have  the  right  to
terminate  this Agreement,  solely  with  respect  to  the  Major  Market(s)  in  which  such  abandonment  has  taken  place,  upon  written  notice  to
Licensee in relation to such Licensed Product(s) and Major Market(s).  A suspension of a New Research Program or other activities related to
the  development  or  commercialization  of  a  Licensed  Product  shall  be  deemed  to  be  abandonment  if  Licensee  does  not  have  a  good-faith
intention to continue development and commercialization of such Licensed Product.  Upon such termination, any such Licensed Products shall
be deemed Reversion Products (as defined in Section 9.6(b)), and Section 9.7 shall apply.  Promptly following such notice of termination, the
Parties shall meet to discuss in good faith and agree upon the process for transitioning to Institute the rights to commercialize such Licensed
Product in the applicable Major Markets, and to coordinate the ongoing development and commercialization of such product in such terminated
Major Market, including the sharing of information, regulatory filings and data relating thereto.

6.

 MANUFACTURE AND SUPPLY

  6.1

  The  Parties  are  parties  to  and  intend  to  enter  into  one  or  more  agreements  that  will  govern  the  terms  of
manufacture  and  supply  of  CTL  Products  and  New  CTL  Products  and  Program  [***],  including  specific  [***]  CTL  Products  for  clinical
supply for use in development activities, including clinical trials to be conducted by each Party pursuant to the Development Plan and under the
Research  Agreement  (each,  a  “Manufacturing  Agreement”).    As  of  the  Execution  Date,  the  Parties  anticipate  that  any  such  additional
Manufacturing  Agreement  shall  incorporate  commercially  reasonable  terms  that  are  appropriate  for  a  similarly  situated  manufacturing
agreement, and shall include at least the following principles, as set forth below in Sections 6.1(a) through (d), and other material terms such as
pricing, as the Parties shall mutually agree upon:    

Institute  shall  be  responsible  for  the  manufacture  and  supply  of  CTL  Products  and  New  CTL
Products and Program [***] (including specified [***] Products) for clinical supply through to [***] (which may include, subject to mutual
agreement  of  the  Parties,  [***]),  itself  or  through  an  Affiliate  or  mutually-agreed  upon  Third  Party  contract  manufacturing  organization
(“CMO”).  The costs applicable to such manufacturing activities will be set forth in the Development Plan under the Research Agreement.

(a)

(b)

Institute’s obligation to manufacture and supply as set forth in Section 6.1(a) shall be conditioned on
(i) the manufacturing entity shall have all Regulatory Approvals required for manufacture of Licensed Products for clinical supply, and (ii) the
manufacturing entity shall have appropriate production capacity (including the ability to scale up as required) for the applicable CTL Products
and  New  CTL  Products  and  Program  [***]  to  meet  the  timelines  and  specifications  provided  by  Licensee  for  Licensed  Product  for  clinical
development.

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(c)

The Parties shall discuss in good faith the arrangements for the manufacture and supply of Licensed
Products for clinical development activities following completion of Phase I Clinical Trials and for commercialization of Licensed Products in
the  Territory,  including  the  selection  of  an  appropriate  manufacturing  entity,  which  may  include  without  limitation,  either  Party  or  its
Affiliates, or a mutually agreed Third Party CMO.  If Licensee requests that Institute continue to perform manufacturing and supply activities
for  Licensed  Products  hereunder,  then  Institute  shall,  subject  to  negotiation  and  agreement  on  the  terms  of  the  Manufacturing Agreement,
manufacture  and  supply  such  Licensed  Products  to  Licensee,  with  the  further  terms  of  such  manufacture  and  supply  to  be  set  forth  in  the
Manufacturing Agreement.

(d)

The Parties acknowledge and agree that for the purposes of facilitating the manufacture and supply
of  Licensed  Products  to  support  the  Parties’  activities  under  this Agreement  and  the  Research Agreement,  including  for  reasons  related  to
regulatory requirements or cost-effectiveness and economies of scale of production, Licensee may elect, or it may be necessary for the Parties
to  transfer  manufacturing  and  supply  to  a  different  Third  Party  CMO,  or  to  a  different  facility.    Each  Party  agrees  that  with  respect  to  any
transfer  of  manufacturing  technology,  it  will  provide  reasonable  assistance  to  the  other  Party,  at  such  other  Party’s  reasonable  expense  and
subject to such arrangements as are necessary to protect confidential information and proprietary know-how, to effect such transfer in a timely
fashion and without undue disruption to the manufacture and supply of the applicable Licensed Product(s).

7.

 CERTAIN COVENANTS

7.1

General Rule.  Subject to Section 7.2, during the period beginning on the Original Effective Date and ending
on  the  expiration  or  earlier  termination  of  this Agreement,  neither  Party  shall  (directly  or  indirectly,  and  either  with  or  without  a  bona  fide
collaborator) conduct outside the scope of this Agreement, or the Research Agreement, any programs that are intended to identify, optimize,
develop or commercialize a Competing Product.

7.2

Exception for Certain Third Party Products.  Notwithstanding Section 7.1, during the Term, Licensee may
acquire or in-license from a Third Party (a) rights in technology (including rights in patents, patent application and/or know-how) that Licensee
[***] to the Patent Rights and Know-How Rights licensed by Institute to Licensee hereunder and are necessary or useful for the development
and commercialization of Licensed Products hereunder, and/or (b) rights to develop and commercialize a CTL Product or New CTL Product or
Program [***] that [***] (a “Third Party Product”) if Licensee [***] that such [***] by Licensee or Institute (including any such Third Party
Product  [***]),  including  without  limitation  because  such  Third  Party  Product  (a)  [***]  then  under  development,  (b)  [***]  then  under
development, and/or (c) [***] then under development by Licensee.  Licensee may negotiate the terms of such a Third Party license or other
agreement at its sole discretion.  Notwithstanding the foregoing, if Licensee acquires rights in such a Third Party Product, Licensee shall [***]
the development and commercialization of such Third Party Product [***], for the Term of this Agreement, provided that if such Third Party
Product is [***] pursuant to the foregoing shall be [***] of the amounts that [***].

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7.3

Autologous CTL Programs.   On an Indication-by-Indication basis, Licensee shall notify Institute in writing
within [***] following Licensee’s determination that Licensee (a) will not pursue development or commercialization of an Allogeneic CTL
Product for use in a given Indication under this Agreement or the Research Agreement, and (b) does not wish to pursue the development and
commercialization of an Autologous CTL Product for use in such Indication.  Provided that such Indication is not the subject of an existing
research  and  development  Program  under  the  Research Agreement,  Institute  shall  have  the  right  to  develop  and  commercialize Autologous
CTL  Products  for  use  in  such  Indication  without  such  development  and  commercialization  being  a  breach  of  this Article 7,  and  the  license
granted to Licensee pursuant to Section 2.2 with respect to Autologous CTL Products shall no longer apply to any Autologous CTL Product for
use in such Indication.  Without limiting the foregoing, the Parties shall discuss, at least annually through the JSC, whether Licensee intends to,
or is continuing to pursue development or commercialization of an Allogeneic CTL Product for use in the Indications that are the subject of
research and development activities pursuant to the Research Agreement.  Licensee will provide such information regarding its development
and commercialization of such Allogeneic CTL Products as is required to reasonably inform Institute for the purposes of such discussions.

8.

 BOOKS AND RECORDS

8.1

Accounting.    Licensee  shall  calculate  all  amounts,  and  perform  other  accounting  procedures  required,  under
this Agreement and applicable to it in accordance with GAAP.  Licensee shall keep, and shall require each Sublicensee to keep, accurate books
and records showing all Licensed Products manufactured, used, and/or Sold under the terms of this Agreement.  Books and records must be
preserved  for  at  least  five  (5)  years  from  the  date  of  the  Earned  Royalty  payment  to  which  they  pertain.    Upon  reasonable  notice,  key
personnel, books and records will be made reasonably available and will be open to examination by representatives or agents of Institute during
regular office hours to determine their accuracy and assess Licensee’s and, if applicable, each Sublicensee’s, compliance with the terms of this
Agreement, provided that Licensee and any Sublicensees shall not have any obligation to provide access more than once in any given twelve
(12) month period.

8.2

Audits.  In addition to the right of Institute to examine the books and records and interview key personnel as
provided in Section 8.1 above, Institute, at its own cost, through an independent auditor reasonably acceptable to Licensee and, if applicable, a
Sublicensee  (and  who  has  executed  an  appropriate  confidentiality  agreement  reasonably  acceptable  to  Licensee  and,  if  applicable,  a
Sublicensee  that  requires  the  auditor  to  keep  any  information  learned  by  it  confidential  except  as  needed  to  report  its  audit  conclusions  to
Institute), may inspect and audit the relevant records of Licensee or a Sublicensee pertaining to the calculation of any Milestones and Earned
Royalties  due  to  Institute  under  this Agreement.    Licensee  and,  if  applicable,  a  Sublicensee  shall  provide  such  auditors  with  access  to  the
records during reasonable business hours.  Such access need not be given to any such set of records more often than once each year or more
than five (5) years after the date of any report to be audited.  Institute shall provide Licensee with written

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notice of its election to inspect and audit the records related to the Earned Royalty due hereunder not less than thirty (30) days prior to the
proposed  date  of  review  of  Licensee’s  and,  if  applicable,  a  Sublicensee’s  records  by  Institute’s  auditors.    Should  the  auditor  find  any
underpayment  of  Milestones  or  Earned  Royalties  by  Licensee,  Licensee  shall  (a)  promptly  pay  Institute  the  amount  of  such  underpayment;
(b) shall reimburse Institute for the cost of the audit, if such underpayment equals or exceeds [***]; and (c) provide such auditors with an audit
right exercisable within six (6) months after Institute receives the audit report.  If the auditor finds overpayment by Licensee, then Licensee
shall have the right to deduct the overpayment from any future royalties due to Institute by Licensee or, if no such future royalties are payable,
then  Institute  shall  refund  the  overpayment  to  Licensee  within [***]  after  Institute  receives  the  audit  report.    Licensee  may  designate
competitively sensitive information which such auditor may see and review but which it may not disclose to Institute; provided, however, that
such designation shall not restrict the auditor’s investigation or conclusions.

9.

 TERM; TERMINATION

Term.  Unless otherwise terminated by operation of law, Section 9.2, or by acts of the parties in accordance
with the terms of this Agreement, this Agreement will remain in effect from the Original Effective Date until the expiration of all payment
obligations hereunder (the “Term”).

9.1

Bankruptcy.  This Agreement will automatically terminate without the obligation to provide sixty (60) days’
notice  as  set  forth  in Section  9.3  or 9.4  upon  the  filing  of  a  petition  for  relief  under  the  United  States  Bankruptcy  Code  by  or  against  the
Licensee as a debtor or alleged debtor.

9.2

9.3

Termination for Material Breach.  If a Party fails to perform or violates any material term of this Agreement,
then the other Party may give written notice of breach to the breaching Party.  If the breaching Party fails to repair the default within ninety
(90)  days  after  the  date  of  receipt  of  such  notice  of  breach,  the  other  Party  may  terminate  this Agreement  by  delivering  a  second  written
notice.  If such second notice is sent to the breaching Party, this Agreement will automatically terminate on the date that such notice is received
by the breaching Party.

9.4

Termination for Convenience.  The Licensee has the right at any time to terminate this Agreement at will by
providing written notice of termination to Institute, and paying to Institute a break fee equal to fifty percent (50%) of the amount of the next
Milestone  Payment  that  would  be  payable  to  Institute  in  respect  of  Licensee’s  then  most  advanced  Licensed  Product.    Termination  of  this
Agreement will be effective sixty (60) days from the date such termination notice is received by Institute.  Institute does not have any right to
terminate this Agreement for convenience.

Termination if Patent Rights Challenged.  Institute has the right to terminate this Agreement by providing
written  notice  of  termination  to  Licensee,  if  Licensee  or  any  of  its Affiliates  commence,  pursue,  encourage  or  support  any  administrative,
judicial or other

9.5

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similar  proceeding  to  challenge  the  validity,  enforceability  or  scope  of  any  rights  under  any  Patent  Rights,  including  without  limitation  by
(a) filing a declaratory judgment action in which any such Patent Rights are alleged to be invalid or unenforceable; (b) citing prior art pursuant
to 35 U.S.C. §301, filing a request for re-examination of any of such Patent Rights pursuant to 35 U.S.C. §302 and/or §311, or provoking or
becoming a party to an interference with an application for any such Patent Rights pursuant to 35 U.S.C. §135; or (c) filing or commencing any
re-examination, opposition, cancellation, nullity or similar proceedings against any such Patent Rights in any country.

Effects of Termination or Expiration.  The termination or expiration of this Agreement will not relieve the
Licensee of its obligation to pay any fees, royalties or other payments owed to Institute at the effective date of such termination or expiration
and will not impair any accrued right of Institute, including the right to receive Earned Royalties in accordance with Article 4.  Additionally:

9.6

Upon  expiration  (but  not  termination)  of  this  Agreement,  the  licenses  granted  to  Licensee  under
Section 2.1 (with respect to Licensed Products that are [***], solely to the extent that the [***] has been exercised prior to expiration) shall
continue on a perpetual, irrevocable, exclusive, fully paid-up, royalty-free basis.

(a)

 (b)

Upon termination (but not expiration) of this Agreement, all rights and licenses granted to Licensee
in Article 2 shall terminate, subject to Section 9.7, all rights of Licensee under the Patent Rights and Know-How Rights shall revert to Institute,
and  Licensee  and  its Affiliates  shall  cease  all  use  of  the  Patent  Rights  and  the  Know-How  Rights.    Following  the  effective  date  of  such
termination, all Licensed Products that are EBV-Specific CTL Products or New CTL Products or Program [***], as applicable, shall thereafter
be deemed “Reversion Products”  and  shall  be  subject  to Section 9.7.    Notwithstanding  the  foregoing,  in  the  event  of  a  material  breach  by
Institute  of  this  Agreement  permitting  Licensee  to  terminate  this  Agreement  pursuant  to  Section  9.3,  as  finally  determined  pursuant  to  a
resolution in accordance with Article 20 or mutually agreed by the Parties (including by way of settlement), Licensee may, at its sole discretion
and  in  lieu  of  such  termination,  elect  to  keep  this  Agreement  in  place  and  continue  the  development  and  commercialization  of  Licensed
Products hereunder.  If Licensee decides to keep this Agreement in place in lieu of termination, all payments, including all Milestone Payments
and  Earned  Royalties,  that  would  be  due  to  Institute  thereafter  under  the  terms  of  this Agreement  shall  be  [***]    for  the  remainder  of  the
Term.  

(c)

Upon termination (but not expiration) of this Agreement, all regulatory filings (including all INDs
and BLAs) and Regulatory Approvals and all other documents necessary to further develop and commercialize the Reversion Products, as they
exist as of the date of such termination, (and all of Licensee’s right, title and Institute therein and thereto) shall be assigned to Institute, and
Licensee shall provide to Institute one (1) copy of the foregoing documents and filings that relate to Reversion Products, subject to Institute’s
reimbursement  of  Licensee’s  actual  costs  incurred  in  transferring  such  items  to  Institute,  and  preparing  such  items  in  connection  with  such
transfer.  For clarity, Institute shall have the right to use the foregoing

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material  information,  materials  and  data  developed  by  Licensee  solely  in  connection  with  Institute’s  (or  its  Affiliates  or  licensees’)
development, manufacture and commercialization of Reversion Products.

Upon termination (but not expiration) of this Agreement, in the event that Licensee has inventory of
any Licensed Product included in the Reversion Products prior to the effective date of termination, Licensee shall have [***] after the effective
date of termination during which to dispose of such inventory (subject to the payment to Institute of any royalties due hereunder thereon) (the
“Inventory Disposal Period”).

(d)

(e)

Upon  termination  (but  not  expiration)  of  this  Agreement,  Licensee  shall  provide  to  Institute  the
tangible embodiments of all know-how, data and information Controlled by Licensee and its Affiliates in existence as of the effective date of
such  termination  to  the  extent  necessary  for  the  development  and  commercialization  of  the  Reversion  Products  as  such  Reversion  Products
exist as of the effective date of such termination, subject, to Institute’s reimbursement of Licensee’s actual out of pocket and internal direct
costs and expense incurred in transferring such items, and preparing and making such items in connection with such transfer.  Licensee shall
grant,  and  hereby  grants  to  Institute,  subject  to  Institute’s  payment  obligations  under Section 9.7,  and  reimbursement  of  Licensee’s  costs  of
transferring such materials, a perpetual, worldwide, transferable, sublicensable right and license under such know-how, data and information
solely for (i) researching, developing, using, importing, selling and offering for sale Reversion Products in the Territory, which license shall be
exclusive for purposes of this subpart (i), and (ii) making and having made Reversion Products anywhere in the Territory for use, importation,
sale and offer for sale in the Territory, which license shall be non-exclusive for purposes of this subpart (ii).

Upon termination (but not expiration) of this Agreement, subject to Section 9.7, Licensee shall grant
and  hereby  grants  to  Institute  an  exclusive,  royalty-bearing  (as  set  forth  in Section  9.7),  non-transferable  license,  with  the  right  to  grant
sublicenses, under any patents or patent applications Controlled by Licensee or Affiliates as of the effective date of termination [***] and that
are [***].

(f)

Upon termination (but not expiration) of this Agreement, Licensee shall provide to Institute all data
generated  during  the  term  of  this Agreement  pursuant  to  this Agreement  and  the  Research Agreement  [***]  Reversion  Products  and  [***],
subject to Institute’s [***].

(g)

or a termination.

(h)

(i)

Neither Party shall be relieved of any obligation that accrued prior to the effective date of expiration

Any costs and expenses incurred by Licensee in connection with the assignments and transfers made

by Licensee under this Section 9.6 shall be borne by Institute.

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by applicable Law.

(j)

Nothing in this Section 9.6 shall be deemed to limit any remedy to which either Party may be entitled

The Parties agree that CMV-Specific CTL Products, [***], and CMV [***] shall not be considered
Reversion Products under the Agreement and accordingly clause (b) through (g) (inclusive) of this Section 9.6 and Section 9.7 shall not be
applicable thereto.  

(k)

9.7

Reversion of Rights.  If Institute obtains rights in any Reversion Product pursuant to this Article 9, Institute
will have the rights under such Reversion Product set forth in Section 9.6, provided that if Institute elects to grant a license or sublicense to any
Third Party under patent rights or know-how Controlled by Licensee and relating to such Reversion Products (the “Reversion Product IP”) to
develop  and  commercialize  any  such  Reversion  Product,  then  on  a  Reversion  Product-by-Reversion  Product  basis,  Institute  shall  pay  to
Licensee a specified percentage of all consideration of any type received from each such Third Party licensee or sublicensee paid for the grant
of such license or sublicense, or sales of products that are claimed or covered by such Reversion Product IP, as set forth in the table below, with
the applicable percentage being based on (a) [***], and (b) the [***].  

[***]Effective Date of Termination

Royalty Percentage [***].

Royalty Percentage [***].

[***]
[***]
[***]
[***]

[***]
[***]
[***]
[***]

[***]
[***]
[***]
[***]

      9.8

Surviving  Provisions.    Any  termination  or  expiration  of  this  Agreement  will  not  affect  the  rights  and
obligations set forth in the following Articles and Sections: Articles 1, 10, 12, 16, 17, 19, 20, 22 and 23, and  Sections 2.6, 3.4, 4.12  and 4.13
(to  the  extent  applicable  to  payments  accruing  during  the  Term), 5.6  (to  the  extent  applicable  to  Licensed  Products  that  become  Reversion
Products  pursuant  to Section  5.6) , 8.1,  8.2,  9.6,  9.7,  9.8,  9.9  (following  expiration,  but  not  termination), 11.2(b)  (with  respect  to  the  last
sentence  thereof,  solely  with  respect  to  the  manufacture,  use,  offer  to  sell,  sale,  importation  or  other  disposition  of  the  applicable  Licensed
Products prior to the expiration or termination of this Agreement),  11.3, 13.1, 13.3, 15.1,  15.2  and 15.3.

Section 365(n) of the Bankruptcy Code.  All rights and licenses granted under or pursuant to any section of
this Agreement are, and shall otherwise be deemed to be, for purposes of Section 365(n) of the U.S. Bankruptcy Code, licenses of rights to
“intellectual property” as defined under Section 101(35A) of the U.S. Bankruptcy Code to the extent permitted

9.9

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thereunder.  The Parties shall retain and may fully exercise all of their respective rights and elections under the U.S. Bankruptcy Code.  Upon
the bankruptcy of any Party, the non-bankrupt Party shall further be entitled to a complete duplicate of (or complete access to, as appropriate)
any  such  intellectual  property,  and  such,  if  not  already  in  its  possession,  shall  be  promptly  delivered  to  the  non-bankrupt  Party,  unless  the
bankrupt Party elects to continue, and continues, to perform all of its obligations under this Agreement.

10.

 USE OF NAMES AND TRADEMARKS

10.1

Nothing  contained  in  this  Agreement  will  be  construed  as  conferring  any  right  to  either  Party  to  use  in
advertising,  publicity  or  other  promotional  activities  any  name,  trade  name,  trademark  or  other  designation  of  the  other  Party  (including  a
contraction, abbreviation or simulation of any of the foregoing), except if such use if required by applicable law, rule or regulation (including
the regulations of any securities exchange upon which Licensee’s shares are listed).

11.

 REPRESENTATIONS AND WARRANTIES

11.1

Mutual Representations and Warranties.  Each Party represents and warrants to the other Party that, as of

the Execution Date:

incorporation or organization;

(a)

(b)

such  Party  is  duly  organized  and  validly  existing  under  the  Laws  of  the  jurisdiction  of  its

such Party has taken all action necessary to authorize the execution and delivery of this Agreement

and the performance of its obligations under this Agreement;

this  Agreement  is  a  legal  and  valid  obligation  of  such  Party,  binding  upon  such  Party  and
enforceable  against  such  Party  in  accordance  with  the  terms  of  this  Agreement,  except  as  enforcement  may  be  limited  by  applicable
bankruptcy, fraudulent conveyance, insolvency, reorganization, moratorium and other laws relating to or affecting creditors’ rights generally
and by general equitable principles; and

(c)

under this Agreement.

(d)

such Party has all right, power and authority to enter into this Agreement, to perform its obligations

11.2

Certain Institute Representations and Covenants.

     (a)

Institute is the sole owner of the Patent Rights licensed to Licensee hereunder with the right to
grant  Licensee  the  licenses  described  in Sections 2.1  and 2.2.   As  of  the  Execution  Date,  Institute  has  not  assigned,  transferred,  conveyed,
granted any license or other rights, or otherwise encumbered its right, title and interest in the Patent Rights or the Know-How, or other patents,
patent  applications  or  know-how  specific  to  CTL  Products,  in  any  way  that  would  conflict  with  or  limit  the  scope  of  any  of  the  rights  or
licenses granted to Licensee hereunder.

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   (b)

The Institute hereby represents and warrants to Licensee that as of the Execution Date, to the best
of its knowledge there are no patents or patent applications that if issued as patents, in either case, Controlled by Institute that are necessary for
the development and commercialization of CTL Products or the [***] as currently conducted by Institute, or as contemplated to be conducted
by  the  Parties  pursuant  to  this  Agreement  (if  the [***]  was exercised  by  Licensee)  and/or  the  Research  Agreement.    Institute  hereby
irrevocably covenants, on behalf of itself and its Affiliates that it will not, directly or indirectly, alone or by, with or through others, cause,
induce  or  authorize,  or  voluntarily  assist,  participate  or  cooperate  in,  the  commencement,  maintenance  or  prosecution  of  any  action  or
proceeding of any kind or nature whatsoever, including, but not limited to, any suit, complaint, grievance, demand, claim, cause of action in, of
or before any Governmental Authority against Licensee, or any Affiliate or sublicensee of Licensee, arising from, or in connection with any
alleged infringement of any issued patents in any country Controlled by Institute in connection with the manufacture, use, offer to sell, sale,
importation or other disposition of any Licensed Product that is a CTL Product, a New CTL Product or a  Program [***]  in accordance with
and subject to all terms and conditions applicable to a license granted under this Agreement, by Licensee, or any Affiliate or sublicensee of
Licensee occurring after the First Restatement Date.

11.3

Disclaimer of Representations and Warranties.  Other than the representations and warranties provided in

Sections 11.1  and 11.2 above, NEITHER PARTY MAKES ANY REPRESENTATIONS AND WARRANTIES, WHETHER EXPRESS OR
IMPLIED, AND  EXPLICITLY  DISCLAIMS ANY  REPRESENTATION AND  WARRANTY,  INCLUDING  WITH  RESPECT  TO ANY
ACCURACY, COMPLETENESS, MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, COMMERCIAL UTILITY, NON-
INFRINGEMENT OR TITLE FOR THE INTELLECTUAL PROPERTY, PATENT RIGHTS, LICENSE AND ANY PRODUCT.

12.

 LIMITATION OF LIABILITY

12.1

NEITHER  PARTY  WILL  BE  LIABLE  FOR  ANY  LOST  PROFITS,  COSTS  OF  PROCURING
SUBSTITUTE  GOODS  OR  SERVICES,  LOST  BUSINESS,  ENHANCED  DAMAGES  FOR 
INTELLECTUAL  PROPERTY
INFRINGEMENT OR ANY INDIRECT, INCIDENTAL, CONSEQUENTIAL, PUNITIVE OR OTHER SPECIAL DAMAGES SUFFERED
BY THE OTHER PARTY OR ITS SUBLICENSEES OR AFFILIATES ARISING OUT OF OR RELATED TO THIS AGREEMENT FOR
ALL CAUSES OF ACTION OF ANY KIND (INCLUDING TORT, CONTRACT, NEGLIGENCE, STRICT LIABILITY AND BREACH OF
WARRANTY) EVEN IF THE OTHER PARTY HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.

13.

 INTELLECTUAL PROPERTY; PATENT PROSECUTION AND MAINTENANCE

Agreement, each Party shall retain all right, title and interest in and to

13.1

Intellectual  Property  Ownership.    With  the  exception  of  the  rights  granted  to  Licensee  pursuant  to  this

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its Background IP.  Ownership of intellectual property and inventions arising as a result of the Parties’ activities under the Research Agreement
are set forth in Article 9 of the Research Agreement.  Except as set forth in the Research Agreement, ownership of intellectual property rights
arising  out  of  this Agreement  or  the  Research Agreement  shall  follow  inventorship.    Inventorship  shall  be  determined  in  accordance  with
United States Patent Law (without regard to any conflict of law principles).

 13.2

Patent Prosecution.

(a)

Institute  shall  have  the  first  right,  and  shall  use  Commercially  Reasonable  Efforts  to  diligently
prosecute  and  maintain  the  Patent  Rights  existing  as  of  the  Original  Effective  Date  and  licensed  to  Licensee  hereunder  (the  “Base  Patent
Rights”) at Licensee’s expense, using United States based patent counsel of its choice reasonably acceptable to Licensee.  Institute will provide
Licensee  promptly  with  copies  of  all  relevant  documentation  so  that  Licensee  will  be  informed  of  the  continuing  prosecution  and  may
comment upon such documentation sufficiently in advance of any initial deadline for filing a response.  Institute agrees that it will incorporate
any reasonable comments by Licensee in relation to such prosecution activities, provided that with respect to any claims of the Base Patent
Rights  that  relate  directly  to  Licensed  Products  or  the  manufacture  or  use  thereof,  Licensee  shall  have  the  right  to  make  the  final  decision
regarding  prosecution  of  such  claims,  including  the  filing  of  any  new  claims  relating  to  Licensed  Products  or  the  manufacture  or  use
thereof.    Licensee  agrees  that  all  documentation  relating  to  the  prosecution  and  maintenance  of  the  Patent  Rights  shall  be  the  Confidential
Information of both Parties.  Without limiting the foregoing, Institute shall use all reasonable efforts to amend any patent application to include
claims  reasonably  requested  by  Licensee  to  protect  the  products  contemplated  to  be  sold  under  this  Agreement  and  the  activities  being
conducted under the Research Agreement.  

  (b)

Licensee  shall  have  the  first  right,  and  shall  use  Commercially  Reasonable  Efforts  to  diligently
prosecute  and  maintain  any  patents  and  patent  applications  arising  from  activities  conducted  under  the  Research Agreement  that  relate  to
(i) Allogeneic CTLs or Allogeneic CTL Products, and (ii) Autologous CTL Products that are EBV-Specific CTL Products, and (iii) New CTL
Products and Program [***], in each case of (i), (ii) and (iii), provided that such patents and patent applications do not claim priority to any
patent or patent application included in the Base Patent Rights (in which case Section 13.2(a) shall apply) (the “Research Agreement Patent
Rights ”), at Licensee’s expense, using United States based patent counsel of its choice reasonably acceptable to Institute; provided, however,
that Institute shall reimburse Licensee for fifty percent (50%) of all prosecution and maintenance costs (including attorney’s fees) incurred by
Licensee for the filing, prosecution and maintenance of any patents and patent applications claiming priority to, or having common priority
with,  PCT Application  Number  PCT/AU2013/001216  (“Improved  Human  Herpesvirus  Immunotherapy”)  (including  such  patent  application
itself).  For clarity, any Patent Rights Controlled by Institute as of the date upon which the Parties mutually agree in writing to include a New
Research Program within the Research Agreement, and New CTL Products arising from such New Research Program within the scope of

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this Agreement  (each,  a  “New  Research  Program  Inclusion  Date”)  that  relate  specifically  to  such  New  Research  Program  (including  the
Target thereof) or such New CTL Products (the “ New Research Patent Rights”) shall be considered Research Agreement Patent Rights as of
the New Research Program Inclusion Date, and shall be subject to this Section 13.2.  Promptly following any New Research Program Inclusion
Date, unless the Parties otherwise agree in writing, Institute will transfer to Licensee, or to counsel of Licensee’s choice reasonably acceptable
to Institute, all relevant documentation required for Licensee to assume responsibility for prosecution and maintenance of such New Research
Patent  Rights.    Following  the  New  Research  Program  Inclusion  Date,  Licensee  will  provide  Institute  promptly  with  copies  of  all  relevant
documentation  so  that  Institute  will  be  informed  of  the  continuing  prosecution  and  may  comment  upon  such  documentation  sufficiently  in
advance of any initial deadline for filing a response.  Licensee agrees that it will incorporate any reasonable comments by Institute in relation to
such prosecution activities, provided that with respect to any claims of the Research Agreement Patent Rights that relate directly to Autologous
CTLs  or Autologous  CTL  Products,  or  the  manufacture  or  use  thereof,  Institute  shall  have  the  right  to  make  the  final  decision  regarding
prosecution  of  such  claims,  including  the  filing  of  any  new  claims  relating  to  Autologous  CTLs  or  Autologous  CTL  Products,  or  the
manufacture or use thereof.

Each Party agrees that all documentation relating to the prosecution and maintenance of the Patent
Rights shall be the Confidential Information of both Parties.  Without limiting the foregoing, Institute shall use all reasonable efforts to amend
any patent application to include claims reasonably requested by Licensee to protect the products contemplated to be sold under this Agreement
and the activities being conducted under the Research Agreement.

(c)

The Parties agree that as of the Execution Date, Institute shall have the sole right to prosecute and
maintain, and Licensee shall have no obligation to pay any costs or expenses incurred after the Execution Date in relation to the prosecuting
and  maintaining  of,  the  patent  applications  listed  in Schedule  13.2  or  any  patent  or  patent  application  claiming  priority  thereto,  or  having
common priority therewith.  

(d)

13.3

Effects of Termination.  The Licensee will be obligated to pay costs incurred in relation to prosecuting and
maintaining  the  Patent  Rights  in  accordance  with Section  13.2,  even  if  the  invoices  for  such  costs  are  received  by  the  Licensee  after  the
delivery  or  receipt  of  a  notice  of  termination.    The  Licensee  may  terminate  its  obligation  to  pay  the  cost  of  any  given  patent  application  or
patent  under  the  Patent  Rights  in  any  or  all  designated  countries  upon  three  (3)-months’  written  notice  to  Institute.    Institute  may  continue
prosecution and/or maintenance of such application(s) or patent(s), and applications in foreign countries where Licensee has elected not to pay
costs, at its sole discretion and expense, in which case the Licensee will have no further right or licenses thereunder.

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14.

 PATENT INFRINGEMENT

14.1

Infringement Notice.  If Institute or the Licensee learns of infringement of potential commercial significance
of  any  Patent  Rights  licensed  under  this Agreement,  the  knowledgeable  Party  will  provide  the  other  Party  with:  (a)  written  notice  of  such
infringement; and (b) any evidence of such infringement available to it (the “Infringement Notice”).  During the period in which, and in the
jurisdiction  where,  Licensee  has  exclusive  rights  under  this Agreement,  neither  Institute  nor  the  Licensee  will  notify  a  possible  infringer  of
infringement or put such infringer on notice of the existence of any Patent Rights without first obtaining consent of the other, which consent
will not be unreasonably withheld, delayed or conditioned; provided, however, that Licensee may notify any then-existing Sublicensees under
the relevant Patent Rights of such infringement without Institute’s prior consent if such Sublicensee is bound by obligations of confidentiality
with respect to such information.  Both Institute and the Licensee will use their diligent efforts to cooperate with each other to terminate such
infringement (with or without litigation).

 14.2

Enforcement.  If infringing activity of potential commercial significance has not been abated within [***]
following  the  date  the  Infringement  Notice  for  such  activity  was  provided,  then  during  the  period  in  which,  and  in  the  jurisdiction  where,
Licensee  has  exclusive  rights  under  this Agreement,  Licensee  shall  have  the  first  right,  but  not  the  obligation,  to  Institute  suit  for  patent
infringement against the infringer after providing Institute (a) [***], including an [***] and (b) [***] .  Institute may voluntarily join such suit
at Licensee’s reasonable expense, but may not thereafter commence suit against the infringer for the acts of infringement that are the subject of
Licensee’s suit or any judgment rendered in such suit.  Licensee may not join Institute in a suit initiated by Licensee without Institute’s prior
written  consent,  such  consent  not  to  be  unreasonably  withheld,  delayed  or  conditioned. If  in  a  suit  initiated  by  Licensee,  Institute  is
involuntarily  joined  other  than  by  Licensee,  then  Licensee  will  pay  any  documented  costs  incurred  by  Institute  arising  out  of  such  suit,
including any documented legal fees of counsel that Institute selects and retains to represent it in the suit.  Licensee shall be free to enter into a
settlement, consent judgment or other voluntary disposition, provided that any settlement, consent judgment or other voluntary disposition that
(i) limits the scope, validity or enforcement of the Patent Rights or (ii) admits fault or wrongdoing on the part of Licensee or Institute must be
approved in advance by Institute in writing, such approval not to be unreasonably withheld, delayed or conditioned.  Licensee’s request for
such approval shall include complete copies of final settlement documents, a detailed summary of such settlement, and any other information
material to such settlement.  Institute shall provide Licensee notice of its approval or denial within [***] of any request for such approval by
Licensee,  provided  that  (A)  in  the  event  Institute  wishes  to  deny  such  approval,  such  notice  shall  include  a  detailed  written  description  of
Institute’s reasonable objections to the proposed settlement, consent judgment, or other voluntary disposition and (B) Institute shall be deemed
to  have  approved  of  such  proposed  settlement,  consent  judgment,  or  other  voluntary  disposition  in  the  event  it  fails  to  provide  such  notice
within such [***] period in accordance herewith.

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14.3

Step-In Right.  If, within [***] following the date the Infringement Notice was provided, infringing activity
of potential commercial significance has not been abated and if Licensee has not brought suit against the infringer, then Institute may Institute
suit for patent infringement against the infringer.  If Institute institutes such suit, then Licensee may not join such suit without the prior written
consent of Institute and may not thereafter commence suit against the infringer for the acts of infringement that are the subject of Institute’s
suit or any judgment rendered in such suit.

Recoveries.  Any recovery or settlement received in connection with any suit will first be shared by Institute
and Licensee to cover any litigation costs each incurred and next shall be paid to Institute or Licensee to cover any litigation costs it incurred in
excess of the litigation costs of the other.  Any remaining recoveries shall be allocated as follows:

14.4

For any portion of the recovery or settlement related to the infringement of the Patent Rights, other
than for amounts attributable and paid as enhanced damages for willful infringement: for any suit that is initiated by Licensee and in which
Institute was not a party in the litigation, Institute shall receive [***] of the recovery, and the Licensee shall receive the remainder; and

(a)

for any suit that is initiated by the Licensee or Institute and that the other Party voluntarily joined
(but  only  to  the  extent  such  voluntary  joining  is  allowed  under  this Agreement  or  expressly  by  the  other  Party  in  a  separate  agreement)  or
involuntarily joined, the non-initiating Party’s percentage of such recovery shall be [***].

(b)

For  any  portion  of  the  recovery  or  settlement  related  to  the  infringement  of  Patent  Rights  paid  as  enhanced  damages  for  willful

infringement:

for any suit that is initiated by Licensee or Institute and the other Party voluntarily joined but only to
the extent such voluntary joining is allowed under this Agreement  or  expressly  by  the  other  Party  in  a  separate  agreement)  or  involuntarily
joined, the non-initiating Party’s percentage of such recovery shall be [***] and the initiating Party shall receive the remainder; and

(c)

Institute shall receive [***] and the Licensee shall receive the remainder.

(d)

for  any  suit  that  is  initiated  by  Licensee  and  in  which  Institute  was  not  a  party  in  the  litigation,

For any portion of the recovery or settlement received in connection with any suit that is initiated by Institute and in which Licensee

was not a party in the litigation, any recovery [***].

Cooperation.    Each  Party  will  reasonably  cooperate  and  assist  with  the  other  in  litigation  proceedings
Instituted  hereunder  but  at  the  expense  of  the  Party  who  initiated  the  suit  (unless  such  suit  is  being  jointly  prosecuted  by  the  Parties).    For
clarity, such requirement does not require a Party to join a suit unless otherwise specifically required under this Agreement.  

14.5

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If Institute is subjected to Third Party discovery related to the Patent Rights licensed to Licensee hereunder, or to Licensed Products, Licensee
will pay Institute’s documented out of pocket expenses with respect to same.

15.

 INDEMNIFICATION

  15.1

Indemnification  by  Licensee.    Licensee  shall  defend,  indemnify  and  hold  Institute  and  its  respective
trustees,  officers,  faculty,  students,  employees,  contractors  and  agents  (the  “Institute Indemnitees”)  harmless  from  and  against  any  and  all
liability, damage, loss, cost or expense (including reasonable attorneys’ fees), including, without limitation, bodily injury, risk of bodily injury,
death and property damage to the extent arising out of Third Party claims and suits related to (a) this Agreement or any Sublicense, including
(i) the development, testing, use, manufacture, promotion, sale or other disposition of any Licensed Product (including any product liability
claim),  excluding  any  activities  relating  to Autologous  CTL  Products  prior  to  the  exercise  of  the  Option,  or  following  reversion  to  Institute
pursuant to Section 7.3 and/or Section 9.6, (ii) any enforcement action or suit brought by Licensee against a Third Party for infringement of the
Patent Rights, (iii) any claim by a Third Party that the practice of the Patent Rights or the design, composition, manufacture, use, sale or other
disposition of any Licensed Product infringes or violates any patent, copyright, trade secret, trademark or other intellectual property right of
such  Third  Party,  (iv)  any  breach  of  this  Agreement  or  Laws  by  Licensee,  its  Affiliates  or  Sublicensees  and  (b)  Licensee’s  negligence,
omissions or willful misconduct, provided that Licensee’s obligations pursuant to this Section 15.1  shall not apply to the extent such claims or
suits result from the negligence, gross negligence or willful misconduct of any Institute Indemnitees as determined by a court of law.

     15.2

Indemnification by Institute.  Institute shall, to the extent permitted by law, defend, indemnify and hold
Licensee and its respective stockholders, officers, representatives, employees, contractors and agents (“Licensee Indemnitees”) harmless (or
shall cause each [***] to defend, indemnify and hold Licensee Indemnitees harmless) from and against any and all liability, damage, loss, cost
or expense (including reasonable attorneys’ fees), including, without limitation, bodily injury, risk of bodily injury, death and property damage
to the extent arising out of Third Party claims and suits related to any grant of rights to any Third Party (“[***]”) to develop or commercialize
any product directed to one or more [***] associated with [***] after the Execution Date, provided that Institute’s obligations pursuant to this
Section  15.2  shall  not  apply  to  the  extent  such  claims  or  suits  result  from  the  negligence,  gross  negligence  or  willful  misconduct  of  any
Licensee Indemnitees as determined by a court of law.    

         15.3

Process .  As a condition to an Institute Indemnitee’s or Licensee Indemnitee’s (each, an “Indemnitee”)
right  to  receive  indemnification  under Section 15.1   or Section 15.2,  as  applicable,  an  Indemnitee  shall:  (a)  promptly  notify  (not  to  exceed
thirty  (30)  days)  the  indemnifying  Party  as  soon  as  it  becomes  aware  of  a  claim  or  suit  for  which  indemnification  may  be  sought  pursuant
hereto; (b) reasonably cooperate, and cause the individual Indemnitees claiming indemnification under this Article 15 to reasonably cooperate,
with the indemnifying Party in the defense, settlement or compromise of such claim or suit; and (c) permit

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 the indemnifying Party to control the defense, settlement or compromise of such claim or suit, including the right to select defense counsel.  In
no event, however, may the indemnifying Party  compromise or settle any claim or suit in a manner which (i) admits fault or negligence on the
part of any Indemnitee; (ii) commits any Indemnitee to take, or forbear to take, any action, without the prior written consent of the other Party
 (which  consent  in  the  case  of  either  (i)  or  (ii)  shall  not  be  unreasonably  withheld,  delayed  or  conditioned),  or  (iii) where  the  indemnifying
Party is Licensee, grant any rights under the Patent Rights except for Sublicenses permitted under Article 2 .  The Indemnitees shall reasonably
cooperate with the indemnifying Party  and its counsel in the course of the investigation of, preparation for and defense of any such suit, claim
or demand, such cooperation to include without limitation using reasonable efforts to provide or make available documents, information and
witnesses,  and  provided  further  that  no  Indemnitee  may  compromise  or  settle  any  such  Third  Party  claim  without  the indemnifying  Party’s
written consent.

Insurance.  The Licensee, at its reasonable cost and expense, will insure its activities in connection with
any work performed hereunder and will obtain, keep in force, and maintain Commercial Form General Liability Insurance (contractual liability
included) with limits as follows:

   15.4

Each Occurrence

Products/Completed Operations Aggregate

Personal Injury

General Aggregate (commercial form only)

[***]

[***]

[***]

[***]

Certificates.  After receipt of Institute’s written request, the Licensee will furnish Institute with certificates of
insurance evidencing compliance with all requirements.  Such certificates will: indicate Institute as an additional insured(s) under the coverage
described above in  Section 15.4.

 15.5

16.

 NOTICES

Any notice or payment hereunder shall be deemed to have  been  properly  given  when  sent  in  writing  in  English  to  the  respective

address below and shall be deemed effective:

(a)

(b)

on the date of delivery if delivered in person;

on the date of mailing if mailed by first-class certified mail, postage paid;

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sign the documents demonstrating the delivery of such notice or payment; or

(c)

on the date of mailing if mailed by any global express carrier service that requires the recipient to

in the case of notices, if sent by email, on the date the recipient acknowledges having received that
email  by  either  an  email  sent  to  the  sender  or  by  a  notice  delivered  by  another  method  in  accordance  with  this Section  16.1,  except  that,
automated replies and “read receipts” shall not be considered acknowledgement of receipt.

(d)

In the case of Licensee:

For notices:

Atara Biotherapeutics, Inc.
611 Gateway Blvd #900
South San Francisco, CA 94080
U.S.A.
Attention: General Counsel

With a Copy to:

Atara Biotherapeutics, Inc.
2430 Conejo Spectrum St.
Thousand Oaks, CA 91320
U.S.A.
Attention: Global Head of Research & Development

In the case of Institute:

For notices:

QIMR Berghofer Medical Research Institute
300 Herston Road,
Herston, Queensland, 4006
AUSTRALIA
Attention: Chief Operating Officer

For remittance of payments:

QIMR Berghofer Medical Research Institute
300 Herston Road,
Herston, Queensland, 4006
AUSTRALIA
Attention: Chief Financial Officer

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17.

 ASSIGNABILITY

17.1

The Licensee may assign or transfer this Agreement, and the rights granted to Licensee under the terms of this
Agreement, without Institute’s prior written consent, only to an Affiliate of Licensee or in the case of assignment or transfer to a party that
succeeds to all or substantially all of Licensee’s business or assets relating to this Agreement, whether by stock sale, merger, operation of law
or otherwise, provided that Licensee gives Institute written notice within [***] after the effective date of such assignment.  This Agreement is
binding upon and will inure to the benefit of a Party, its successors and assigns.  Any assignment not in accordance with this  Section 17.1 shall
be null and void in its entirety.

18.

 FORCE MAJEURE

18.1

The Parties shall not be responsible for failure to perform due to the occurrence of any events beyond their
reasonable control which render their performance impossible, including, but not limited to: accidents (environmental, toxic spill, etc.); acts of
God; biological or nuclear incidents; casualties; earthquakes; fires; floods; governmental acts; orders or restrictions; inability to obtain suitable
and sufficient labor, transportation, fuel and materials; local, national or state emergency; power failure and power outages; acts of terrorism;
strike; and war.

19.

 GOVERNING LAWS

This Agreement  will  be  interpreted  and  construed  in  accordance  with  the  laws  of  the  State  of  New York,
United States of America, excluding any choice of law rules that would direct the application of the laws of another jurisdiction, but the scope
and validity of any patent or patent application will be governed by the applicable laws of the country of such patent or patent application.

19.1

20.

 DISPUTE RESOLUTION

20.1

Executive  Resolution.    The  parties  shall  initially  seek  amicably  to  settle  all  disputes  (each,  a  “Dispute”)
arising out of or in connection with this Agreement by negotiation, which may include discussion at the JSC, subject to the Parties’ respective
final decision making authority as set forth in Section 3.3(f) of the Research Agreement.  If, within [***] after written notice by either Party of
the existence of a Dispute, the Parties do not resolve such Dispute, then the Dispute shall be referred to the Designated Executive Officers from
each  Party  for  further  negotiation.    If  the  Designated  Executive  Officers  of  each  Party  cannot  resolve  such  Dispute,  then  subject  to
Section 3.3(f)  of  the  Research Agreement  and Section 20.7  of  this Agreement,  such  Dispute  will  be  referred  to  final  binding  arbitration  in
accordance with Sections 20.2 through 20.6.

Arbitration.  Any Dispute referred for arbitration shall be finally settled under the Rules of the International
Centre  for  Dispute  Resolution  (the  “Rules  of Arbitration”)  then  in  force,  by  one  arbitrator  appointed  in  accordance  with  such  Rules  of
Arbitration.  The

20.2

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Arbitral  Tribunal  shall  be  guided  by  the  IBA  Rules  on  the  Taking  of  Evidence  in  International  Arbitration,  and  there  shall  be  no
depositions.  The place of the arbitration shall be New York, New York, United States of America.  The language of the arbitration shall be
English.

20.3

Selection of the Arbitrator.  Each arbitrator shall have a  [***]  of  experience  in  arbitrating  disputes  in  the
pharmaceutical  industry,  or  of  pharmaceutical  licensing  disputes  and  be  admitted  to  practice  law  in  the  United  States  of  America.    The
arbitrator conducting the arbitration must and shall agree to render an award within [***] after the final hearing.  The arbitrator [***].  Without
limiting any other remedies that may be available under Applicable Laws, the arbitrator shall have [***].

20.4

Conduct  of  the  Arbitration.    The  Parties  undertake  to  keep  confidential  all  awards  in  their  arbitration,
together with all materials in the proceedings created for the purpose of the arbitration and all other documents produced by another Party in
the proceedings not otherwise in the public domain, save and to the extent that disclosure may be required of a Party by legal duty or under
Applicable  Law,  the  rules  and  regulations  of  any  stock  exchange  or  quotation  services  on  which  such  Party’s  stock  is  traded  or  quoted,  to
protect or pursue a legal right or to enforce or challenge an award in legal proceedings before a court or other judicial authority.

20.5

Continued  Performance.    Unless  otherwise  agreed  in  writing,  the  Parties  will  continue  to  perform  their
respective obligations under this Agreement during any arbitration or court proceeding seeking enforcement of an arbitral decision or award,
and, unless this Agreement is in its entirety deemed null and void or is otherwise revoked or rescinded in its entirely, the Parties shall continue
to  perform  their  respective  remaining  obligations  under  this Agreement,  and  may  continue  to  exercise  their  respective  remaining  rights  and
remedies thereunder, following any arbitration.

Preliminary Injunctions.  Notwithstanding anything in this Agreement to the contrary, a Party may seek a
temporary restraining order or a preliminary injunction from any court of competent jurisdiction in order to prevent immediate and irreparable
injury, loss, or damage on a provisional basis, pending the decision of the arbitrator(s) on the ultimate merits of any Dispute.

20.6

20.7

Patent  Disputes.    Notwithstanding  anything  in  this  Agreement  to  the  contrary,  any  dispute  concerning
inventorship that is not resolved within [***] following notice by one Party to the other Party of the creation or reduction to practice of any
Invention, and any dispute regarding any and all issues regarding the scope, construction, validity, and enforceability of any patent or patent
application (including whether or not such patent or patent application should be included in the Patent Rights under the License Agreement) in
a country within the Territory shall be determined in a court or other governmental authority of competent jurisdiction under the applicable
patent laws of such country.

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21.

 COMPLIANCE WITH LAWS

21.1

The  Licensee  shall  comply  with  all  applicable  international,  national,  state,  regional  and  local  laws  and
regulations in performing its obligations hereunder and in its use, manufacture, Sale or import of the Licensed Products.  The Licensee will
observe all applicable United States and foreign laws with respect to the transfer of Licensed Products and related technical data to foreign
countries, including, without limitation, the International Traffic in Arms Regulations (ITAR) and the Export Administration Regulations.

22.

 CONFIDENTIALITY

22.1

Confidential Information.  The Licensee and Institute will treat and maintain the other Party’s Confidential
Information  in  confidence  using  at  least  the  same  degree  of  care  as  the  receiving  Party  uses  to  protect  its  own  proprietary  and  confidential
information of a like nature from the date of disclosure until seven (7) years after the termination or expiration of this Agreement, provided that
a Party may designate one or more specific, defined items of Confidential Information as ‘Trade Secret’, by giving written notice to the other
Party  briefly  outlining  its  reasons  why  longer  protection  is  warranted,  and  in  such  case  the  other  Party  shall  protect  such  information
indefinitely unless and until Section 22.4 applies.  Confidential Information can be written, oral, or both.

22.2

Relationship to Existing Confidentiality Agreement.  This Agreement supersedes that certain Confidential
Disclosure  Agreement  entered  into  between  Licensee  and  Institute,  dated  May  28,  2015  (the  “Existing  Confidentiality  Agreement”);
provided  that  all  “Confidential  Information”  disclosed  by  the  disclosing  Party  thereunder  shall  be  deemed  Confidential  Information  of  the
disclosing Party hereunder and shall be subject to the terms and conditions of this Agreement and the receiving Party thereunder shall be bound
by  and  obligated  to  comply  with  such  terms  and  conditions  as  if  they  were  the  receiving  Party  hereunder.    The  foregoing  shall  not  be
interpreted as a waiver of any remedies available to the disclosing Party as a result of any breach, prior to the Original Effective Date, by the
receiving Party, respectively, of its obligations pursuant to the Existing Confidentiality Agreement.

22.3

Permitted  Disclosure.    The  Licensee  and  Institute  may  use  and  disclose  the  other  Party’s  Confidential
Information to their Affiliates, employees, agents, consultants, contractors, and, in the case of the Licensee, its Sublicensees, in each case on a
need  to  know  basis  for  the  purposes  of  such Affiliates,  Sublicensees  and  Third  Parties  performing  activities  under  this Agreement  or  the
Research  Agreement,  provided  that  such  parties  are  bound  by  a  like  duty  of  confidentiality  as  that  found  in  this Article  22
(Confidentiality).  Furthermore, Licensee may disclose Institute’s Confidential Information to: (a) Licensee’s potential or actual collaborators,
partners, licensees and sublicensees, and (b) potential or actual investment bankers, acquirers, lenders or investors, and (c) advisors of Licensee
or any of the foregoing in (a) and (b); each of whom, prior to disclosure, must be bound by similar obligations of confidentiality and non-use as
set forth in this Article 22.

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Institute to use or disclose any of the other Party’s Confidential Information:

22.4

Limitations.    Nothing  contained  herein  will  restrict  or  impair,  in  any  way,  the  right  of  the  Licensee  or

by the disclosing Party;

(a)

(b)

that recipient can demonstrate by written records was previously known to it prior to its disclosure

that recipient can demonstrate by written records is now, or becomes in the future, public knowledge

other than through acts or omissions of recipient;

(c)
the recipient from sources independent of the disclosing Party; and

that recipient can demonstrate by written records was obtained lawfully and without restrictions on

(d)

that a Party is required to disclose pursuant to applicable law, rule or regulation.

The Licensee or Institute also may disclose Confidential Information that is required to be disclosed: (i) to a governmental entity or
agency  in  connection  with  seeking  any  governmental  or  regulatory  approval,  governmental  audit,  or  other  governmental  contractual
requirement; or (ii) by law, provided that the recipient uses reasonable efforts to give the party owning the Confidential Information sufficient
notice of such required disclosure to allow the party owning the Confidential Information reasonable opportunity to object to, and to take legal
action  to  prevent,  such  disclosure.    Notwithstanding  anything  to  the  contrary  in  this  Agreement,  Licensee  may  disclose  Confidential
Information  it  receives  pursuant  to  this  Agreement,  to  its  actual  or  potential  investors,  acquirors,  advisors,  Sublicensees,  consultants  and
employees who are bound by obligations of confidentiality with respect thereto.

22.5

Return  of  Information.    Upon  termination  of  this  Agreement,  or  the  request  of  the  disclosing  Party,  if
earlier, the Licensee and Institute will destroy or return any of the disclosing Party’s Confidential Information in its possession within [***]
following the termination of this Agreement and provide each other with prompt written notice that such Confidential Information has been
returned or destroyed.  Each Party may, however, retain one (1) copy of such Confidential Information for archival purposes in non-working
files.

22.6

Additional Confidentiality Obligations.  Upon written request of Licensee, Institute agrees to cooperate in
good  faith  with  Licensee  and  Memorial  Sloan  Kettering  Cancer  Center  (“MSK”)  in  order  to  enter  into  a  mutually  agreed  tripartite
confidentiality  and  non-disclosure  agreement  with  Licensee  and  MSK,  which  agreement  shall  provide  for  the  obligations  of  non-disclosure
with  respect  to  information  shared  between  the  Parties  and  MSK  for  the  purposes  of  furthering  the  activities  under  this Agreement  and  the
Research Agreement.

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23.

 MISCELLANEOUS

to be a part of or to affect the meaning or interpretation of this Agreement.

23.1

Headings.  The headings of the Sections are inserted for convenience of reference only and are not intended

below on behalf of each Party.  It is then effective as of the Execution Date.

23.2

Binding Agreement.  This Third Restated Agreement is not binding on the Parties until it has been signed

made in writing (identifying the provision that is amended or modified) and signed on behalf of each Party.

23.3

Amendments.    No  amendment  or  modification  of  this Agreement  is  valid  or  binding  on  the  parties  unless

Waiver.  No waiver by either Party of any breach or default of any of the agreements contained herein will be
deemed a waiver as to any subsequent and/or similar breach or default.  No waiver of this Agreement is valid or binding on the Parties unless
made in writing (identifying the provision that is waived) and signed on behalf of each Party.

23.4

23.5

Entire Agreement.    This Agreement  and  the  Research Agreement  embody  the  entire  understanding  of  the
Parties  and  supersedes  the  Original  License Agreement,  the  First  Restated Agreement,  the  Second  Restated Agreement,  the  Third  Restated
Agreement  and  all  previous  communications,  representations  or  understandings,  either  oral  or  written,  between  the  Parties  relating  to  the
subject matter hereof.

Invalidity.    In  case  any  of  the  provisions  contained  in  this  Agreement  is  held  to  be  invalid,  illegal  or
unenforceable  in  any  respect,  such  invalidity,  illegality  or  unenforceability  will  not  affect  any  other  provisions  of  this Agreement  and  this
Agreement will be construed as if such invalid, illegal or unenforceable provisions had never been contained in it.

23.6

23.7

Independent Contractors.  In performing their respective duties under this Agreement, each of the Parties
will  be  operating  as  an  independent  contractor.    Nothing  contained  herein  will  in  any  way  constitute  any  association,  partnership,  or  joint
venture between the Parties hereto, or be construed to evidence the intention of the Parties to establish any such relationship.  Neither Party
will have the power to bind the other Party or incur obligations on the other Party’s behalf without the other Party’s prior written consent.

23.8

Construction.    Except  where  the  context  otherwise  requires,  wherever  used,  the  use  of  any  gender  will  be
applicable  to  all  genders,  and  the  word  “or”  is  used  in  the  inclusive  sense.    When  used  in  this Agreement,  “including”  means  “including
without limitation”.  References to either Party include the successors and permitted assigns of that Party.  The Recitals are incorporated by
reference into this Agreement.  The headings of this Agreement are for convenience of reference only and in no way define, describe, extend or
limit the scope or intent of this Agreement or the intent of any provision contained in this Agreement.  The Parties have

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each consulted counsel of their choice regarding this Agreement, and, accordingly, no provisions of this Agreement will be construed against
either Party on the basis that the Party drafted this Agreement or any provision thereof.  The official text of this Agreement, any notice given or
accounts  or  statements  required  by  this Agreement,  and  any  dispute  proceeding  related  to  or  arising  hereunder,  will  be  in  English.    If  any
dispute  concerning  the  construction  or  meaning  of  this Agreement  arises,  then  reference  will  be  made  only  to  this Agreement  as  written  in
English and not to any translation into any other language.

23.9

Counterparts.  This Fourth Restated Agreement may be executed in one or more counterparts, each of which
together  shall  constitute  one  and  the  same Agreement.    For  purposes  of  executing  this  Fourth  Restated Agreement,  a  facsimile  (including  a
PDF  image  delivered  via  email)  copy  of  this  Fourth  Restated Agreement,  including  the  signature  pages,  will  be  deemed  an  original.    The
Parties agree that neither Party will have any rights to challenge the use or authenticity of a counterpart of this Fourth Restated Agreement
based solely on that its signature, or the signature of the other Party, on such counterpart is not an original signature.

- Signature Page Follows -

-49-

 
 
 
 
IN WITNESS WHEREOF,  both Institute and the Licensee have executed this Fourth Restated Agreement by their respective and

duly authorized officers on the day and year written below.  The Parties acknowledge that the signature date may not be the Execution Date.

ATARA BIOTHERAPEUTICS, INC.

By:

/s/ Jakob DuPont

(Signature)

Name:

Jakob DuPont

(Please Print)

Title:

Head of R&D

Date:

12/20/2021

THE COUNCIL OF THE QUEENSLAND INSTITUTE OF
MEDICAL RESEARCH

By:

/s/ Lee Bruce

(Signature)

Name:

Lee Bruce

(Please Print)

Title:

Chief Operating Officer

Date:

12/22/2021

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
[***]

 Schedule 1.24

Competing Products

 
 
 
 
 
[***]

Schedule 1.79

Patent Rights

 
 
 
 
 
[***]

Schedule 2.1(a)

Assigned Patents

 
 
 
 
 
 
[***]

Schedule 2.5

 
 
 
 
 
Schedule 4.15

1.

2.

3.

4.

5.

6.

7.

[***] Fees.  Institute will pay to Licensee [***].  [***] Fees are non-refundable and non-creditable.

[***] Fee  Payment  Period.  Subject  to  the  remainder  of  this Schedule  4.15,  the  [***]  will  be  payable  until  the  earlier  of  the
following: (i) expiration or abandonment of the last Valid Claim of any of the [***] Patents existing as of the Original Effective
Date, or (ii) the tenth (10th) anniversary of the First Commercial Sale of such [***] Product.

Payment  Schedule.    The  Institute  will  pay  to  Licensee  all  [***]  Fees  owed  or  payable  to  Licensee  quarterly  on  or  before
February 28 (for the Calendar Quarter ending December 31), May 31 (for the Calendar Quarter ending March 31), August 31 (for
the  Calendar  Quarter  ending  June  30)  and  November  30  (for  the  Calendar  Quarter  ending  September  30)  of  each  calendar
year.  Each payment will be for [***] Fees accrued within the Institute’s most recently completed Calendar Quarter.

Currency.  All consideration due Licensee under this Schedule 4.15 will be payable and will be made in United States dollars by
wire transfer to an account designated by Licensee.  

[***] Fee Reports.  Beginning with the earliest of: (i) First Commercial Sale of a [***] Product; (ii) execution of a [***] License
Agreement;  or  (iii)  any  other  exploitation  or  commercialization  of  the  [***]  Patents,  within  [***]  following  the  end  of  the
Calendar Quarter such event occurred, Institute shall make quarterly reports to Licensee on or before each February 28, May 31,
August 31 and November 30 of each year.  Each report will cover the Institute’s most recently completed Calendar Quarter and
will show all information used by Institute to calculate the [***] Fees owed to Licensee for such calendar quarter.

Taxes.  [***] Fees and other consideration accrued in any country outside the United States may be reduced by any taxes, fees or
other charges imposed on the [***] Fees by the government of such country.

Late Payments.  If [***] Fees are not received by Licensee when due, the Institute will pay to Licensee interest at a rate of the
lesser of: (a) [***] or (b) the maximum rate permitted by Law.  Such interest will be calculated from the date payment was due
until actually received by Licensee.

-2-

 
 
 
 
 
 
 
 
 
 
 
 
[***]

         Schedule 13.2

 
 
 
 
 
Exhibit 10.39

ATARA BIOTHERAPEUTICS, INC.

EXECUTIVE EMPLOYMENT AGREEMENT

for

[NAME]

This Executive Employment Agreement (this “Agreement”), is made and entered into as of [DATE] (the “Effective Date”), by and

between [NAME] (“Employee”) and Atara Biotherapeutics, Inc. (the “Company”).

1.

Employment by the Company.

1.1

Position.  Employee  shall  serve  as  the  Company’s  [Senior  or  Executive]  Vice  President,  [JOB  TITLE],
reporting  to  the  Company’s  [SUPERVISOR].  During  the  term  of  Employee’s  employment  with  the  Company,  Employee  will  devote
Employee’s best efforts and all of Employee’s business time and attention to the business of the Company, except as permitted in Section 7 of
this Agreement and excluding approved vacation periods and reasonable periods of illness or other incapacities permitted by the Company’s
general  employment  policies.  Employee  further  agrees  not  to  usurp,  for  Employee’s  own  personal  benefit  or  gain,  any  opportunities  in  the
Company’s  line  of  business.  Employee  shall  be  expected  to  work  on  a  full-time  basis  [and  travel  as  part  of  his/her  position].  Employee’s
anticipated start date will be [DATE] (the “Start Date”).

1.2

Duties and Location. Employee shall perform such duties as are customarily associated with the position of
[JOB TITLE], and such other duties as are assigned to Employee by the Company. Employee’s primary office location shall be the Company’s
[LOCATION]  office.  Subject  to  the  terms  of  this Agreement  and  applicable  law,  the  Company  reserves  the  right  to  (i)  reasonably  require
Employee to perform Employee’s duties at places other than Employee’s primary office location from time to time and to require reasonable
business travel, and (ii) modify Employee’s job title, reporting line and duties as it deems necessary and appropriate in light of the Company’s
needs and interests from time to time.

1.3

Policies and Procedures. The employment relationship between the parties shall be governed by the general
employment policies and practices of the Company, including the Employee Handbook, as well as by all other rules and policies applicable to
the  Company’s  professional  employees,  except  that  when  the  terms  of  this Agreement  differ  from  or  are  in  conflict  with  the  Company’s
general employment policies or practices, this Agreement shall control.

1.4

At-Will  Employment.  Employee’s  employment  relationship  with  the  Company  is  at-will.  Either  the
Company or Employee shall have the right to terminate the employment relationship at any time, with or without Cause (as defined below) or
advance notice. Should a Company policy exist now or in the future which contradicts this at-will provision, this at-will provision controls the
relationship between Employee and the Company. The at-will nature of Employee’s employment may only be changed in an express written
agreement signed by Employee and a duly authorized officer of  the  Company.  Nothing  in  this Agreement  is  intended  to  modify  the  at-will
employment relationship between the Company and Employee.  

 
 
2.

Compensation.

Base Salary. For services to be rendered hereunder, Employee shall be paid a base annual salary at the rate of
$[_________] (the “Base Salary”), less all required and applicable standard payroll deductions and withholdings for federal and state taxes and
for any authorized voluntary deductions and payable in accordance with the Company’s regular payroll schedule.

2.1

2.2

Annual  Discretionary  Bonus.  Employee  will  be  eligible  for  an  annual  discretionary  target  bonus  (the
“Annual  Bonus”)  of  [##]  ([##]%)]  of  Employee’s  then  current  Base  Salary  (the  “Target  Bonus Amount”).  Whether  Employee  receives  an
Annual Bonus for any given year, and the amount of any such Annual Bonus, will be determined in the good faith discretion of the board of
directors of the Company (the “Board”) (or the Compensation Committee thereof), based upon the Company’s and Employee’s achievement of
objectives  and  milestones  to  be  determined  on  an  annual  basis  by  the  Board  (or  Compensation  Committee  thereof). No  Annual  Bonus  is
guaranteed and, in addition to the other conditions for earning such compensation, Employee must remain an employee in good standing of the
Company on the date the Annual Bonus is paid in order to be eligible for and earn any Annual Bonus.  For the calendar year of Employee’s
Start Date, Employee’s eligibility for the Annual Bonus, and the amount thereof, will be prorated based on Employee’s Start Date.

2.3

[Signing/Retention/Relocation Bonus.]1  

3.

Standard Company Benefits. Employee shall, in accordance with Company policy and the terms and conditions of the
applicable Company benefit plan documents, be eligible to participate in the benefit and fringe benefit programs provided by the Company to
its executive officers and other employees from time to time. Employee shall also be entitled to paid sick leave, paid time off, and holidays as
outlined in the Company’s employment policies and as otherwise required by applicable law.  Any such benefits shall be subject to the terms
and  conditions  of  the  governing  benefit  plans  and  policies,  as  well  as  the  Company’s  policies  and  may  be  changed  by  the  Company  in  its
discretion.  

4.

Expenses.  The  Company  will  reimburse  Employee  for  reasonable  travel,  entertainment  or  other  expenses  incurred  by
Employee in furtherance or in connection with the performance of Employee’s duties hereunder, in accordance with applicable law and the
Company’s expense reimbursement policy as in effect from time to time.  

5.

Equity.

5.1

Options.  The  Company  will  recommend  to  its  Compensation  Committee  of  the  Board  that  Employee  be
granted an option to purchase [##] shares of the Company’s Common Stock (“Option”). Grant of the Option is subject to the approval of the
Compensation Committee. If granted, the Option shall vest over four years of Employee’s continuous service with the Company, with twenty-
five percent (25%) of the shares subject to the Option grant becoming vested on the first year

1 Certain executive officers may receive retention, sign-on, relocation or other similar cash bonuses.

2

 
 
 
 
anniversary  of  the  Start  Date,  and  the  remaining  shares  becoming  vested  in  equal  monthly  installments  over  the  following  thirty-six  (36)
months of Employee’s continuous service. The exercise price of the Option, as well as all other matters related to the Option, will be governed
by  and  subject  to  the  terms  and  conditions  set  forth  in  the  Company’s  2014  Equity  Incentive  Plan  or  2018  Inducement  Plan,  and  the  stock
option agreement Employee will be required to electronically accept.  

5.2

Restricted  Stock  Units.  The  Company  will  recommend  to  its  Compensation  Committee  of  the  Board  that
Employee be granted [##] restricted stock units (“RSUs”). Grant of the RSUs is subject to the approval of the Compensation Committee. If
granted, the RSUs shall vest over four years of Employee’s continuous service with the Company, with twenty-five percent (25%) of the RSUs
becoming vested on the first year anniversary of the Start Date, and the remaining RSUs becoming vested in equal annual installments over the
following three anniversaries of the Start Date of Employee’s continuous service. The RSUs will be governed by and subject to the terms and
conditions set forth in the Company’s 2014 Equity Incentive Plan or 2018 Inducement Plan and the applicable grant documents.

6.

Proprietary Information Obligations.

the Company’s standard form of Proprietary Information and Inventions Assignment Agreement (the “Proprietary Agreement”).

6.1

Proprietary Information Agreement. As a condition of employment, Employee shall execute and abide by

6.2

Third-Party Agreements and Information. Employee represents and warrants that Employee’s employment
by  the  Company  does  not  conflict  with  any  prior  employment  or  consulting  agreement  or  other  agreement  with  any  third  party,  and  that
Employee  will  perform  Employee’s  duties  to  the  Company  without  violating  any  such  agreement. Employee  represents  and  warrants  that
Employee does not possess confidential information arising out of prior employment, consulting, or other third party relationships, that would
be used in connection with Employee’s employment by the Company, except as expressly authorized by that third party. During Employee’s
employment by the Company, Employee will use in the performance of Employee’s duties only information that is generally known and used
by persons with training and experience comparable to Employee’s own, common knowledge in the industry, otherwise legally in the public
domain, or obtained or developed by the Company or by Employee in the course of Employee’s work for the Company.  In addition, Employee
represents  that  Employee  has  disclosed  to  the  Company  in  writing  any  agreement  Employee  may  have  with  any  third  party  (e.g.,  a  former
employer) which may limit Employee’s ability to perform Employee’s duties to the Company, or which could present a conflict of interest with
the Company, including but not limited to disclosure (and a copy) of any contractual restrictions on solicitations or competitive activities.

7.

Outside Activities and Non-Competition During Employment.

 7.1

Outside Activities. Throughout Employee’s employment with the Company, Employee may engage in civic
and not-for-profit activities so long as such activities do not interfere with the performance of Employee’s duties hereunder or present a conflict
of interest with the Company or its affiliates.  Subject to the restrictions set forth herein, and only with prior written disclosure to and written
consent of the Company (including in the discretion of the Company, the Board), Employee may engage in other types of business or public
activities. The

3

 
 
 
Company  may  rescind  such  consent,  if  the  Company  determines,  in  its  sole  discretion,  that  such  activities  compromise  or  threaten  to
compromise the Company’s or its affiliates’ business interests or conflict with Employee’s duties to the Company or its affiliates.  

7.2

Non-Competition During Employment. Throughout Employee’s employment with the Company, Employee
will  not,  without  prior  written  disclosure  to  and  written  consent  of  the  Company  (including  in  the  discretion  of  the  Company,  the  Board),
directly or indirectly serve as an officer, director, stockholder, employee, partner, proprietor, investor, joint ventures, associate, representative
or consultant of any person or entity engaged in, or planning or preparing to engage in, business activity competitive with any line of business
engaged  in  (or  planned  to  be  engaged  in)  by  the  Company  or  its  affiliates;  provided,  however,  that  Employee  may  purchase  or  otherwise
acquire up to (but not more than) one percent (1%) of any class of securities of any enterprise (without participating in the activities of such
enterprise)  if  such  securities  are  listed  on  any  national  or  regional  securities  exchange.  In  addition,  Employee  will  be  subject  to  certain
restrictions (including restrictions continuing after Employee’s employment ends) outlined in the terms of the Proprietary Agreement.

8.

Termination of Employment; Severance and Change in Control Benefits.

8.1

Termination  Without  Cause  or  Resignation  for  Good  Reason  Unrelated  to  Change  in  Control.  In  the
event Employee’s employment with the Company is terminated by the Company without Cause (as defined below), and other than as a result
of  Employee’s  death  or  disability,  or  Employee  resigns  for  Good  Reason,  in  either  case,  at  any  time  except  during  the  Change  in  Control
Period  (as  defined  below),  then  provided  such  termination  constitutes  a  “separation  from  service”  (as  defined  under  Treasury  Regulation
Section  1.409A-1(h),  without  regard  to  any  alternative  definition  thereunder,  a  “Separation  from  Service”),  and  provided  that  Employee
satisfies  the  Release  Requirement  in  Section  9  below,  and  remains  in  compliance  with  the  terms  of  this  Agreement  and  the  Proprietary
Agreement, the Company shall provide Employee with the following “Severance Benefits”:

8.1.1

Severance  Payments.  Severance  pay  in  the  form  of  continuation  of  Employee’s  final  Base
Salary for a period of [##] ([##]) months following termination, subject to required and voluntarily authorized payroll deductions and federal
and state tax withholdings (the “Severance Payments”). Subject to Section 10 below, the Severance Payments shall be made on the Company’s
regular  payroll  schedule  in  effect  following  Employee’s  Separation  from  Service  date;  provided,  however  that  any  such  payments  that  are
otherwise scheduled to be made prior to the Release Effective Date (as defined below) shall instead accrue and be made on the first regular
payroll date following the Release Effective Date. For such purposes, Employee’s final Base Salary will be calculated prior to giving effect to
any reduction in Base Salary that would give rise to Employee’s right to resign for Good Reason.  

8.1.2

Health Care Continuation Coverage Payments.  

COBRA Premiums. If Employee timely elects continued coverage under COBRA, the
Company will pay Employee’s COBRA premiums to continue Employee’s coverage (including coverage for Employee’s eligible dependents,
if applicable) (“COBRA Premiums”) through the period starting on the Separation from Service date and ending

(i)

4

 
 
 
[##] ([##]) months after the Separation from Service date (the “COBRA Premium Period”); provided, however, that the Company’s provision
of such COBRA Premium benefits will immediately cease if during the COBRA Premium Period Employee  becomes eligible for group health
insurance coverage through a new employer or Employee ceases to be eligible for COBRA continuation coverage for any reason, including
plan termination. In the event Employee becomes covered under another employer’s group health plan or otherwise ceases to be eligible for
COBRA during the COBRA Premium Period, Employee must immediately notify the Company, in writing, of such event.

(ii)

Special  Cash  Payments  in  Lieu  of  COBRA  Premiums.    Notwithstanding  the
foregoing, if (a) as of the date of Employee’s termination of employment Employee is not a participant in a Company group health plan under
which Employee would otherwise be entitled to continued coverage under COBRA or (b) the Company determines, in its sole discretion, that it
cannot pay the COBRA Premiums without potentially incurring financial costs or penalties under applicable law (including, without limitation,
Section 2716 of the Public Health Service Act), regardless of whether Employee or Employee’s dependents elect or are eligible for COBRA
coverage, the Company instead shall pay to Employee, on the first day of each calendar month following the Separation from Service date, a
fully  taxable  cash  payment  equal  to  the  applicable  COBRA  premiums  for  that  month  (including  the  amount  of  COBRA  premiums  for
Employee’s  eligible  dependents),  subject  to  applicable  federal  and  state  tax  withholdings  and  required  or  voluntarily  authorized  deductions
(such amount, the “Special Cash Payment”), for the remainder of the COBRA Premium Period. Employee may, but is not obligated to, use
such Special Cash Payments toward the cost of COBRA premiums or toward premium costs under an individual health plan.

8.2

Termination Without Cause or Resignation for Good Reason During Change in Control Period. In  the
event Employee’s employment with the Company is terminated by the Company without Cause (and other than as a result of Employee’s death
or disability) at any time during the Change in Control Period, or Employee resigns for Good Reason at any time during the Change in Control
Period,  in  lieu  of  (and  not  additional  to)  the  Severance  Benefits  described  in  Section  8.1,  and  provided  that  Employee  satisfies  the  Release
Requirement in Section 9 below and remains in compliance with the terms of this Agreement and the Proprietary Agreement, the Company
shall instead provide Employee with the following “CIC Severance Benefits”. For the avoidance of doubt: (i) in no event will Employee be
entitled to severance benefits under Section 8.1 and this Section 8.2, and (ii) if the Company has commenced providing Severance Benefits to
Employee under Section 8.1 prior to the date that Employee becomes eligible to receive CIC Severance Benefits under this Section 8.2, the
Severance Benefits previously provided to Employee under Section 8.1 of this Agreement shall reduce the CIC Severance Benefits provided
under this Section 8.2:

8.2.1

CIC Severance Payment. Severance pay in the form of a lump sum payment in an amount equal
to  (i)  [##]  ([##])  months  of  Employee’s  final  Base  Salary,  payable  within  sixty  (60)  days  following  the  Separation  from  Service  date  and
subject to required and voluntarily authorized payroll deductions and federal and state tax withholdings; provided, however, in the event the
Change in Control is not a “change in control event” under Section 409A of the Internal Revenue Code of 1986, as amended (the “Code”) [or
the Separation from Service

5

 
 
 
occurs more than two years following the Change in Control] and  the severance payable  under  this  Section  8.2.1 is considered nonqualified
deferred compensation within the meaning of Section 409A of the Code, then the severance payable under this Section 8.2.1 shall be paid in
installments in accordance with Section 8.1.1. to the extent required to comply with Section 409A of the Code. For such purposes, Employee’s
final Base Salary will be calculated prior to giving effect to any reduction in Base Salary that would give rise to Employee’s right to resign for
Good Reason

8.2.2

CIC Health Care Continuation Coverage Payments.

(i)

COBRA Premiums. If Employee timely elects continued coverage under COBRA, the
Company will pay Employee’s COBRA premiums to continue Employee’s coverage (including coverage for Employee’s eligible dependents,
if applicable) (“CIC COBRA Premiums”) through the period starting on the Separation from Service date and ending [##] ([##]) months after
the  Separation  from  Service  date  (the  “CIC  COBRA  Premium  Period”);  provided,  however,  that  the  Company’s  provision  of  such  CIC
COBRA Premium benefits will immediately cease if during the CIC COBRA Premium Period, Employee becomes eligible for group health
insurance coverage through a new employer or Employee ceases to be eligible for COBRA continuation coverage for any reason, including
plan termination. In the event Employee becomes covered under another employer’s group health plan or otherwise ceases to be eligible for
COBRA during the CIC COBRA Premium Period, Employee must immediately notify the Company, in writing, of such event.

(ii)

Special  Cash  Payments  in  Lieu  of  CIC  COBRA  Premiums.  Notwithstanding  the
foregoing,  if  the  Company  determines,  in  its  sole  discretion,  that  it  cannot  pay  the  CIC  COBRA  Premiums  without  potentially  incurring
financial costs or penalties under applicable law (including, without limitation, Section 2716 of the Public Health Service Act), regardless of
whether Employee or Employee’s dependents elect or are eligible for COBRA coverage, the Company instead shall pay to Employee, on the
first  day  of  each  calendar  month  following  the  Separation  from  Service  date,  a  fully  taxable  cash  payment  equal  to  the  applicable  COBRA
premiums for that month (including the amount of COBRA premiums for Employee’s eligible dependents), subject to applicable federal and
state  tax  withholdings  (such  amount,  the  “Special  CIC  Cash  Payment”),  for  the  remainder  of  the  CIC  COBRA  Premium  Period. Employee
may, but is not obligated to, use such Special CIC Cash Payments toward the cost of COBRA premiums.

8.2.3

Bonus. Employee shall also receive an amount equal to the Target Bonus Amount, payable in a
lump  sum  within  sixty  (60)  days  following  the  termination  date  and  subject  to  required  and  voluntarily  authorized  payroll  deductions  and
federal and state tax withholdings; provided, however that, if the period for satisfaction of the Release Requirement (as defined below) begins
in one taxable year and ends in another taxable year, payment shall not be made until the beginning of the second taxable year.  For purposes of
calculating  the  Target  Bonus  Amount  for  purposes  of  the  payment  pursuant  to  this  Section  8.2.3,  Executive’s  final  Base  Salary  will  be
calculated prior to giving effect to any reduction in Base Salary that would give rise to Executive’s right to resign for Good Reason.

Equity Incentive Plan or 2018 Inducement Plan, any other equity

8.2.4

Equity Acceleration. Notwithstanding anything to the contrary set forth in the Company’s 2014

6

 
 
 
incentive plans or any award agreement, effective as of Employee’s employment Separation from Service date that occurs during the Change
in Control Period, the vesting and exercisability of all unvested time-based vesting equity awards then held by Employee shall accelerate such
that all shares become immediately vested and exercisable, if applicable, by Employee upon such Separation from Service and shall remain
exercisable,  if  applicable,  following  Employee’s  Separation  from  Service  as  set  forth  in  the  applicable  equity  award  documents  and,  if
applicable, distributable within sixty (60) days following Employee’s Separation from Service (or such other date as required to comply with
Section  409A  of  the  Code; provided,  that  the  performance  conditions  applicable  to  any  outstanding  and  unvested  equity  awards  subject  to
performance conditions will be deemed satisfied at the target level specified in the terms of the applicable equity award document; provided,
further,  that  any  awards  that  are  unvested  as  of  the date  of Separation  from  Service but  would  vest  upon  the satisfaction  of  the  Release
Requirement,  shall  remain  outstanding  and  shall  not  be  exercisable  or  distributable  until  the satisfaction  of  the  Release  Requirement  in
accordance with Section 9 of this Agreement.

8.3

Termination  for  Cause;  Resignation  Without  Good  Reason;  Death  or  Disability.  Employee  will  not  be
eligible for, or entitled to any severance benefits, including (without limitation) the Severance Benefits and CIC Severance Benefits listed in
Sections 8.1 and 8.2 above, if the Company terminates Employee’s employment for Cause, Employee resigns Employee’s employment without
Good Reason, or Employee’s employment terminates due to Employee’s death or disability.  

9.

Conditions  to  Receipt  of  Severance  Benefits  and  CIC  Severance  Benefits.  To  be  eligible  for  any  of  the  Severance
Benefits  or  CIC  Severance  Benefits  pursuant  to  Sections  8.1  and  8.2  above,  Employee  must  satisfy  the  following  release  requirement  (the
“Release  Requirement”):  return  to  the  Company  a  signed  and  dated  general  release  of  all  known  and  unknown  claims  in  a  separation
agreement acceptable to the Company (the “Release”) within the applicable deadline set forth therein, but in no event later than forty-five (45)
calendar days following Employee’s Separation from Service date, and permit the Release to become effective and irrevocable in accordance
with its terms (such effective date of the Release, the  “Release  Effective  Date”).  No  Severance  Benefits  or  CIC  Severance  Benefits  will  be
paid  hereunder  prior  to  the  Release  Effective  Date. Accordingly,  if  Employee  breaches  the  preceding  sentence  and/or  refuses  to  sign  and
deliver to the Company an executed Release or signs and delivers to the Company the Release but exercises Employee’s right, if any, under
applicable law to revoke the Release (or any portion thereof), then Employee will not be entitled to any severance, payment or benefit under
this Agreement.

10.

Section 409A. It is intended that all of the severance benefits and other payments payable under this Agreement satisfy,
to the greatest extent possible, the exemptions from the application of Code Section 409A provided under Treasury Regulations 1.409A‑1(b)
(4),  1.409A‑1(b)(5)  and  1.409A‑1(b)(9),  and  this  Agreement  will  be  construed  to  the  greatest  extent  possible  as  consistent  with  those
provisions, and to the extent not so exempt, this Agreement (and any definitions hereunder) will be construed in a manner that complies with
Section 409A. For purposes of Code Section 409A (including, without limitation, for purposes of Treasury Regulation Section 1.409A‑2(b)(2)
(iii)), Employee’s right to receive any installment payments under this Agreement (whether Severance Payments, CIC Severance Payments,
reimbursements

7

 
 
 
or otherwise) shall be treated as a right to receive a series of separate payments and, accordingly, each installment payment hereunder shall at
all  times  be  considered  a  separate  and  distinct  payment.  Notwithstanding  any  provision  to  the  contrary  in  this Agreement,  if  Employee  is
deemed  by  the  Company  at  the  time  of  Employee’s  Separation  from  Service  to  be  a  “specified  employee”  for  purposes  of  Code  Section
409A(a)(2)(B)(i),  and  if  any  of  the  payments  upon  Separation  from  Service  set  forth  herein  and/or  under  any  other  agreement  with  the
Company are deemed to be “deferred compensation”, then to the extent delayed commencement of any portion of such payments is required in
order  to  avoid  a  prohibited  distribution  under  Code  Section  409A(a)(2)(B)(i)  and  the  related  adverse  taxation  under  Section  409A,  such
payments shall not be provided to Employee prior to the earliest of (i) the expiration of the six-month and one day period measured from the
date of Employee’s Separation from Service with the Company, (ii) the date of Employee’s death or (iii) such earlier date as permitted under
Section 409A without the imposition of adverse taxation. Upon the first business day following the expiration of such applicable Code Section
409A(a)(2)(B)(i)  period,  all  payments  deferred  pursuant  to  this  Paragraph  shall  be  paid  in  a  lump  sum  to  Employee,  and  any  remaining
payments due shall be paid as otherwise provided herein or in the applicable agreement. No interest shall be due on any amounts so deferred. If
the  Company  determines  that  any  Severance  Benefits  or  CIC  Severance  Benefits  provided  under  this  Agreement  constitutes  “deferred
compensation” under Section 409A, for purposes of determining the schedule for payment of the severance benefits, the effective date of the
Release  will  not  be  deemed  to  have  occurred  any  earlier  than  the  sixtieth  (60th)  date  following  the  Separation From  Service,  regardless  of
when the Release actually becomes effective. In addition to the above, to the extent required to comply with Section 409A and the applicable
regulations and guidance issued thereunder, if the applicable deadline for Employee to execute (and not revoke) the applicable Release spans
two  calendar  years,  payment  of  the  applicable  Severance  Benefit  or  CIC  Severance  Benefits  shall  not  commence  until  the  beginning  of  the
second  calendar  year.  To  the  extent  required  to  avoid  accelerated  taxation  and/or  tax  penalties  under  Code  Section  409A,  amounts
reimbursable to Employee under this Agreement shall be paid to Employee on or before the last day of the year following the year in which the
expense was incurred and the amount of expenses eligible for reimbursement (and in-kind benefits provided to Employee) during any one year
may  not  effect  amounts  reimbursable  or  provided  in  any  subsequent  year.  The  Company  makes  no  representation  that  any  or all  of  the
payments described in this Agreement will be exempt from or comply with Code Section 409A and makes no undertaking to preclude Code
Section 409A from applying to any such payment.

11.

Section 280G; Limitations on Payment.

11.1

If  any  payment  or  benefit  Employee  will  or  may  receive  from  the  Company  or  otherwise  (a  “280G
Payment”)  would  (i)  constitute  a  “parachute  payment”  within  the  meaning  of  Section  280G  of  the  Code,  and  (ii)  but  for  this  sentence,  be
subject  to  the  excise  tax  imposed  by  Section  4999  of  the  Code  (the  “Excise  Tax”),  then  any  such  280G  Payment  provided  pursuant  to  this
Agreement (a “Payment”) shall be equal to the Reduced Amount. The “Reduced Amount” shall be either (x) the largest portion of the Payment
that would result in no portion of the Payment (after reduction) being subject to the Excise Tax or (y) the largest portion, up to and including
the total, of the Payment, whichever amount (i.e., the amount determined by clause (x) or by clause (y)), after taking into account all applicable
federal, state and local employment taxes, income taxes, and the Excise Tax (all computed at the highest applicable marginal rate), results in

8

 
 
 
Employee’s  receipt,  on  an  after-tax  basis,  of  the  greater  economic  benefit  notwithstanding  that  all  or  some  portion  of  the  Payment  may  be
subject to the Excise Tax. If a reduction in a Payment is required pursuant to the preceding sentence and the Reduced Amount is determined
pursuant to clause (x) of the preceding sentence, the reduction shall occur in the manner (the “Reduction Method”) that results in the greatest
economic benefit for Employee. If more than one method of reduction will result in the same economic benefit, the items so reduced will be
reduced pro rata (the “Pro Rata Reduction Method”).

11.2

Notwithstanding  any  provision  of  Section  11.1  to  the  contrary,  if  the  Reduction  Method  or  the  Pro  Rata
Reduction Method would result in any portion of the Payment being subject to taxes pursuant to Section 409A that would not otherwise be
subject to taxes pursuant to Section 409A, then the Reduction Method and/or the Pro Rata Reduction Method, as the case may be, shall be
modified so as to avoid the imposition of taxes pursuant to Section 409A as follows: (A) as a first priority, the modification shall preserve to
the greatest extent possible, the greatest economic benefit for Employee as determined on an after-tax basis; (B) as a second priority, Payments
that  are  contingent  on  future  events  (e.g.,  being  terminated  without  Cause),  shall  be  reduced  (or  eliminated)  before  Payments  that  are  not
contingent on future events; and (C) as a third priority, Payments that are “deferred compensation” within the meaning of Section 409A shall
be reduced (or eliminated) before Payments that are not deferred compensation within the meaning of Section 409A.

11.3

Unless Employee and the Company agree on an alternative accounting firm or law firm, the accounting firm
engaged by the Company for general tax compliance purposes as of the day prior to the effective date of the Change in Control transaction
shall  perform  the  foregoing  calculations. If  the  accounting  firm  so  engaged  by  the  Company  is  serving  as  accountant  or  auditor  for  the
individual, entity or group effecting the Change in Control transaction, the Company shall appoint a nationally recognized accounting or law
firm to make the determinations required by this Section 11. The Company shall bear all expenses with respect to the determinations by such
accounting or law firm required to be made hereunder. The Company shall use commercially reasonable efforts to cause the accounting or law
firm engaged to make the determinations hereunder to provide its calculations, together with detailed supporting documentation, to Employee
and the Company within fifteen (15) calendar days after the date on which Employee’s right to a 280G Payment becomes reasonably likely to
occur (if requested at that time by Employee or the Company) or such other time as requested by Employee or the Company.

11.4

If Employee receives a Payment for which the Reduced Amount was determined pursuant to clause (x) of
Section 11.1 and the Internal Revenue Service determines thereafter that some portion of the Payment is subject to the Excise Tax, Employee
agrees to promptly return to the Company a sufficient amount of the Payment (after reduction pursuant to clause (x) of Section 11.1) so that no
portion of the remaining Payment is subject to the Excise Tax. For the avoidance of doubt, if the Reduced Amount was determined pursuant to
clause (y) of Section 11.1, Employee shall have no obligation to return any portion of the Payment pursuant to the preceding sentence.

12.

Definitions.

9

 
 
 
             12.1

Cause.  For purposes of this Agreement, “Cause” means the occurrence of any one or more of the
following: (i) the Employee’s refusal  (after written notice  and reasonable opportunity to cure) to perform  duties properly  assigned which are
consistent  with  the  scope  and  nature  of  the  Employee’s  position;  (ii)  the  Employee’s  commission  of  an  act  materially  and  demonstrably
detrimental  to  the  financial  condition  and/or  goodwill  of  the  Company  or  any  of  its  subsidiaries,  which  act  constitutes  gross  negligence  or
willful misconduct in the performance of duties to the Company or any of its subsidiaries; (iii) the Employee’s commission  of any theft, fraud,
act of dishonesty or breach of trust resulting in or intended to result in  material personal gain or enrichment of the Employee at the direct or
indirect expense of the Company or any of its subsidiaries; (iv) the Employee’s conviction of, or plea of guilty or nolo contendere to a felony;
(v)  a  material  violation  of  any  restrictive  covenant  with  respect  to  non-competition,  non-solicitation,  confidentiality  or  protection  of  trade
secrets (or similar provision regarding intellectual property) by which the Employee is bound under any agreement between the Employee and
the Company and its subsidiaries; or (vi) a material and willful violation of the Company’s written policies or of the Employee’s statutory or
common law duty of loyalty to the Company or its affiliates that in either case is materially injurious to the Company, monetarily or otherwise.
No  act  or  failure  to  act  will  be  considered  “willful”  (x)  unless  it  is  done,  or  omitted  to  be  done,  by  the  Covered  Employee  in  bad  faith  or
without reasonable belief that the Employee’s action or omission was in the best interests of the Company or (y) if it is done, or omitted to be
done,  in  reliance  on  the  informed  advice  of  the  Company’s  outside  counsel  or  independent  accountants  or  at  the  e  xpress  direction  of  the
Board. An event described in clauses (i), (ii), (iii), (v) or (vi) of this definition herein shall not be treated as “Cause ” until after the Employee
has been given written notice of such event, failure , conduct  or breach  and the Employee fails to cure such event, failure, conduct or breach  
within 30 calendar days from such written notice; provided, however, that such 30-day cure period shall not be required if the event, failure,
conduct or breach is determined by the Company to be incapable of being cured.

12.2
in the Company’s 2014 Equity Incentive Plan.

Change in Control. For purposes of this Agreement, “Change in Control” shall have the meaning described

Change  in  Control  Period.  For  purposes  of  this Agreement,  “Change  in  Control  Period”  means  the  time
period commencing [##] ([##]) months before the effective date of a Change in Control and ending on the date that is [##] ([##]) months after
the effective date of a Change in Control.

12.3

12.4

Good Reason. For  purposes  of  this Agreement,  “Good  Reason”  shall  mean,  without  the  Employee’s  prior
written  consent,  any  one  or  more  of  the  following:  (i)  the  Company  reduces  the  amount  of  the  Employee’s  base  salary  or  cash  bonus
opportunity  (it  being  understood  that  the  Company  shall  have  discretion  to  set  the  Company’s  and  the  Employee’s  personal  performance
targets to which the cash bonus will be tied); (ii) the Company adversely changes the Employee’s reporting responsibilities, titles or office as in
effect as of the date hereof or reduces the Employee’s position, authority, duties, responsibilities or, after a Change in Control, the Employee’s
status,  in  a  manner  that  is  materially  inconsistent  with  the  positions,  authority,  duties,  responsibilities  or,  after  a  Change  in  Control,  status,
which  the  Employee  then  holds;  (iii)  any  successor  to  the  Company,  as  described  in  Section  14.7,  does  not  expressly  assume  any  material
obligation of the Company or any of its subsidiaries to the Employee under this

10

 
 
 
Agreement  or any other agreement  or  plan pursuant  to which  the  Employee  receives  benefits  or  rights;  or  (iv)  the  Company  changes  the
Employee’s place of work to a location more than fifty (50) miles  from the Employee’s present place of work,  provided,  however,  that the
occurrence of any  such condition shall not constitute Good Reason unless (A)  the  Employee provides  written  notice  to  the Company  of  the
existence of such condition not later than 60 days after the Employee knows or reasonably should know of the existence of such condition, (B)
the Company shall have failed to remedy such condition within 30  days after receipt of such notice and (C) the Employee resigns due t o the
existence of such condition within 60 days after the expiration of the remedial period described in clause (B) hereof.

13.

Dispute  Resolution/Agreement  to Arbitrate  Claims.  To  ensure  the  rapid  and  economical  resolution  of  disputes  that
may arise in connection with Employee’s employment with the Company, Employee and the Company agree that any and all disputes, claims,
or  causes  of  action,  in  law  or  equity,  including  but  not  limited  to  statutory  claims,  arising  from  or  relating  to  the  enforcement,  breach,
performance, or interpretation of this Agreement, Employee’s employment with the Company, or the termination of Employee’s employment
from the Company, will be resolved pursuant to the Federal Arbitration Act, 9 U.S.C. §1, et seq. and to the fullest extent permitted by law, by
final,  binding  and  confidential  arbitration.  Except  as  provided  below,  the  Company  and  Employee  agree  that  confidential  arbitration  is  the
exclusive, final and biding method for resolving all such claims.  

13.1

Claims Covered By this Agreement. Disputes that are subject to arbitration under this Agreement include,
but are not limited to, claims for wages or other compensation due, including claims for overtime; meal or rest break claims; claims for breach
of  any  contract  or  covenant  (express  or  implied);  tort  claims,  including,  but  not  limited  to  claims  for  defamation,  intentional  infliction  of
emotional distress, invasion of privacy, and all negligence-based claims; personal injury claims; claims for discrimination, harassment and/or
retaliation in employment including, but no limited to claims under the California Fair Employment and Housing Act, the California Labor
Code,  claims  arising  under  Title  VII  of  the  Civil  Rights  Act  of  1964,  the  Fair  Labor  Standards  Act,  the  Equal  Pay  Act,  the  Employee
Retirement Income Security Act, the California Family Rights Act of 1964, the Family and Medical Leave Act, the Americans with Disabilities
Act, the Age Discrimination in Employment Act, the Older Worker Benefit Protection Act, the Sarbanes-Oxley Act, all as they may have been
amended  from  time  to  time,  claims  for  misclassification,  and  claims  for  violation  of  common  law  or  any  other  federal,  state,  or  local  laws
relating to employment or separation from employment or benefits associated with employment or separation for employment.  

13.2

Claims  Not  Covered  By  this Agreement.  Claims  for  workers’  compensation,  unemployment  insurance,
claims  for  injunctive  relief,  and  claims  under  California  Private  Attorneys  General  Act  of  2004,  as  amended,  are  not  covered  by  this
Agreement. Nothing  in  this  Agreement  is  intended  to  prevent  Employee  from  filing  an  administrative  claim  with  the  Equal  Employment
Opportunity Commission or the California Department of Fair Employment and Housing. Moreover, both Employee and the Company may
bring an action in any court of competent jurisdiction to compel arbitration under this Agreement and/or enforce and arbitration award.

11

 
 
 
13.3

Arbitration Rules and Procedures. The arbitration is to be conducted in or near the city in which Employee
is or was last employed by the Company by JAMS, Inc. (“JAMS”) or its successors before a mutually selected single neutral arbitrator, under
JAMS’ then applicable rules and procedures for employment disputes (which will be provided to Employee upon request); provided that the
arbitrator  shall:  (i)  have  the  authority  to  compel  adequate  discovery  for  the  resolution  of  the  dispute  and  to  award  such  relief  as  would
otherwise  be  permitted  by  law;  and  (ii)  issue  a  written  arbitration  decision  including  the  arbitrator’s  essential  findings  and  conclusions  on
which the award was based and a statement of the award. Employee and the Company shall be entitled to all rights and remedies that either
would be entitled to pursue in a court of law. Questions of whether a claim is subject to arbitration under this Agreement shall be decided by
the arbitrator. Likewise, procedural questions which grow out of the dispute and bear on the final disposition are also matters for the arbitrator.
To the maximum extent permitted by applicable law, all claims, disputes, or causes of action under this section, whether by Employee or the
Company, must be brought in an individual capacity, and shall not be brought as a plaintiff (or claimant) or class member in any purported
class or representative proceeding, nor joined or consolidated with the claims of any other person or entity. The Arbitrator may not consolidate
the claims of more than one person or entity, and may not preside over any form of representative or class proceeding. BOTH EMPLOYEE
AND THE COMPANY ACKNOWLEDGE THAT BY AGREEING TO THIS ARBITRATION PROCEDURE, THEY WAIVE THE
RIGHT  TO  RESOLVE  ANY  SUCH  DISPUTE  THROUGH  A  TRIAL  BY  JURY  OR  JUDGE  OR  ADMINISTRATIVE
PROCEEDING. The Company shall pay all filing fees in excess of those which would be required if the dispute were decided in a court of
law (that is, costs that are unique to arbitration) and shall pay the arbitrator’s fee. Employee and the Company will pay for their own costs that
are  not  unique  to  arbitration,  including  their  own  attorneys’  fees  and  costs  such  as,  without  limitation,  costs  to  subpoena  witnesses  and/or
documents, take depositions and purchase transcripts of hearings or deposition, to copy, facsimile or messenger documents, etc. Any dispute as
to whether a cost is unique to arbitration will be exclusively resolved by the arbitrator. Both Employee and the Company have the right to be
represented  by  legal  counsel  at  any  arbitration  proceeding.  The  arbitration  proceedings  will  be  confidential  to  the  extent  permitted  by  law.
Employee and the Company will maintain all information and documents exchanged in connection with and in the course of the arbitration as
confidential, except to the extent the disclosure of such information or documentation is necessary to enforce any award or challenge any award
as permitted by the applicable law.

13.4

No Change in At-Will Employment. This  agreement  to  arbitrate  claims  is  not  a  contract  of  employment,
expressed or implied, and Employee and the Company acknowledge that Employee’s employment with the Company is at-will and that this
agreement does not change the “at-will” status of Employee’s employment. BOTH EMPLOYEE AND THE COMPANY ACKNOWLEDGE
THAT  THEY  HAVE  READ  AND  UNDERSTAND  THE  TERMS  OF  SECTION  13,  AGREEMENT  TO  ARBITRATE  CLAIMS,  AND
AGREE TO BE BOUND BY ITS TERMS.

14.

General Provisions.

delivery (including personal delivery by email upon

14.1

Notices. Any notices provided must be in writing and will be deemed effective upon the earlier of personal

12

 
 
 
confirmation of receipt) or the next day after sending by overnight carrier, to the Company at its primary office location and to Employee at
the address as listed on the Company payroll.

14.2

Severability. Whenever possible, each provision of this Agreement will be interpreted in such manner as to
be effective and valid under applicable law, but if any provision of this Agreement is held to be invalid, illegal or unenforceable in any respect
under any applicable law or rule in any jurisdiction, such invalidity, illegality or unenforceability will not affect any other provision or any
other jurisdiction, but this Agreement will be reformed, construed and enforced in such jurisdiction to the extent possible in keeping with the
intent of the Company and Employee.

and it shall not thereby be deemed to have waived any preceding or succeeding breach of the same or any other provision of this Agreement.

14.3

Waiver. Any waiver of any breach of any provisions of this Agreement must be in writing to be effective,

14.4

Complete  Agreement.  This  Agreement,  together  with  the  Proprietary  Agreement,  constitutes  the  entire
agreement between Employee and the Company with regard to the subject matter hereof and is the complete, final, and exclusive embodiment
of  the  Company’s  and  Employee’s  agreement  with  regard  to  this  subject  matter.  This Agreement  is  entered  into  without  reliance  on  any
promise or representation, written or oral, other than those expressly contained herein, and it supersedes any other such promises, warranties or
representations. It cannot be modified or amended except in a writing signed by a duly authorized officer of the Company, with the exception
of those changes expressly reserved to the Company’s discretion in this Agreement.

signatures of more than one party, but both of which taken together will constitute one and the same Agreement.

14.5

Counterparts. This Agreement may be executed in separate counterparts, any one of which need not contain

to constitute a part hereof nor to affect the meaning thereof.

14.6

Headings. The headings of the paragraphs hereof are inserted for convenience only and shall not be deemed

14.7

Successors and Assigns.  This Agreement is intended to bind and inure to the benefit of and be enforceable
by Employee and the Company, and their respective successors, assigns, heirs, executors and administrators, except that Employee may not
assign any of Employee’s duties hereunder and Employee may not assign any of Employee’s rights hereunder without the written consent of
the Company, which shall not be withheld unreasonably.

14.8

Tax  Withholding.  All  payments  and  awards  contemplated  or  made  pursuant  to  this  Agreement  will  be
subject  to  withholdings  of  applicable  taxes  in  compliance  with  all  relevant  laws  and  regulations  of  all  appropriate  government  authorities.
Employee acknowledges and agrees that the Company has neither made any assurances nor any guarantees concerning the tax treatment of any
payments  or  awards  contemplated  by  or  made  pursuant  to  this Agreement.  Employee  has  had  the  opportunity  to  retain  a  tax  and  financial
advisor and fully understands the tax and economic consequences of all payments and awards made pursuant to this Agreement.

13

 
 
 
14.9
be governed by the laws of the State of California.

Choice of Law. All questions concerning the construction, validity and interpretation of this Agreement will

14.10

Clawbacks.  The payments to Employee pursuant to this Agreement are subject to forfeiture or recovery by
the  Company  or  other  action  pursuant  to  any  clawback  or  recoupment  policy  which  the  Company  may  adopt  from  time  to  time,  including
without limitation any such policy or provision that the Company has included in any of its existing compensation programs or plans or that it
may  be  required  to  adopt  under  the  Dodd-Frank  Wall  Street  Reform  and  Consumer  Protection Act  and  implementing  rules  and  regulations
thereunder, or as otherwise required by law.

to-time, including policies with regard to stock ownership by senior executives and policies regarding trading of securities. 

14.11

Company Policies.  Employee shall be subject to additional Company policies as they may exist from time-

14

 
 
 
 
In  Witness  Whereof,  the  Company  and  Employee  have  executed  this  Agreement  to  become  effective  as  of  the  Effective  Date

written above.

Atara Biotherapeutics, Inc.

By:

[Name]
Chief Executive Officer

Employee

[NAME]

15

 
 
 
 
 
 
 
 
 
 
 
 
 
 
The following is a list of subsidiaries of the Company as of December 31, 2021:

  LIST OF SUBSIDIARIES

Subsidiary Legal Name
Atara Biotherapeutics Australia Pty. Ltd.
Atara Biotherapeutics Ireland Limited
Atara Biotherapeutics Netherlands B.V.
Atara Biotherapeutics Switzerland GmbH

   State or other Jurisdiction of Incorporation or Organization
   Australia
Ireland

  Netherlands
  Switzerland

Exhibit 21.1

 
 
 
 
 
  CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in registration statements No. 333-199508, No. 333-204076, No. 333-209961, No. 333-214431, No. 333-219763, No. 333-223254,
No. 333-229861, No. 333-236704, No. 333-249976, No. 333-253734 and No. 333-259882 on Form S-8 of our reports dated February 28, 2022, relating to the consolidated
financial statements of Atara Biotherapeutics, Inc. and subsidiaries (the “Company”) and the effectiveness of the Company’s internal control over financial reporting, appearing
in this Annual Report on Form 10-K of Atara Biotherapeutics, Inc. for the year ended December 31, 2021.

Exhibit 23.1

/s/ DELOITTE & TOUCHE LLP

San Francisco, California
February 28, 2022

 
CERTIFICATION OF THE CHIEF EXECUTIVE OFFICER

PURSUANT TO

SECURITIES EXCHANGE ACT RULES 13A-14(A) AND 15D-14(A)

Exhibit 31.1

I, Pascal Touchon, certify that:

1.

2.

3.

4.

I have reviewed this Annual Report on Form 10-K of Atara Biotherapeutics, Inc.;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in
light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition,
results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules
13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)

(b)

(c)

(d)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that
material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during
the period in which this report is being prepared;

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to
provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the
disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter
(the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s
internal control over financial reporting; and

5.

The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s
auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a)

(b)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to
adversely affect the registrant’s ability to record, process, summarize and report financial information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial
reporting.

Date: February 28, 2022

/s/ Pascal Touchon
Pascal Touchon
President and Chief Executive Officer
(Principal Executive Officer)

 
 
 
 
 
 
 
 
 
 
CERTIFICATION OF THE CHIEF FINANCIAL OFFICER

PURSUANT TO

SECURITIES EXCHANGE ACT RULES 13A-14(A) AND 15D-14(A)

Exhibit 31.2

I, Utpal Koppikar, certify that:

1.

2.

3.

4.

I have reviewed this Annual Report on Form 10-K of Atara Biotherapeutics, Inc.;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in
light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition,
results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules
13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)

(b)

(c)

(d)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that
material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during
the period in which this report is being prepared;

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to
provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the
disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter
(the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s
internal control over financial reporting; and

5.

The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s
auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a)

(b)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to
adversely affect the registrant’s ability to record, process, summarize and report financial information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial
reporting.

Date: February 28, 2022

/s/ Utpal Koppikar
Utpal Koppikar
Chief Financial Officer
(Principal Financial and Accounting Officer)

 
 
 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 32.1

Pursuant to the requirement set forth in Rule 13a-14(b) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and in connection with the Annual Report of
Atara Biotherapeutics, Inc. (the “Company”) on Form 10-K for the year ended December 31, 2021, as filed with the Securities and Exchange Commission (the “Report”), Pascal
Touchon, Chief Executive Officer of the Company, and Utpal Koppikar, Chief Financial Officer of the Company, respectively, do each hereby certify, pursuant to 18 U.S.C.
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1)

(2)

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Exchange Act; and

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: February 28, 2022

/s/ Pascal Touchon 
Pascal Touchon
President and Chief Executive Officer
(Principal Executive Officer)

/s/ Utpal Koppikar 
Utpal Koppikar
Chief Financial Officer
(Principal Financial and Accounting Officer)

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed
form within the electronic version of this written statement required by Section 906, has been provided to the Company and will be retained by the Company and furnished to
the Securities and Exchange Commission or its staff upon request.

   This certification accompanies the Annual Report on Form 10-K to which it relates, is not deemed  filed with the Securities and Exchange Commission and is not to be
incorporated by reference into any filing of the Company under the Securities Act of 1933, as amended, or the Exchange Act (whether made before or after the date of the Form
10-K), irrespective of any general incorporation language contained in such filing.