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Avenue Therapeutics, Inc.

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FY2022 Annual Report · Avenue Therapeutics, Inc.
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-K

☒

☐

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

For the Fiscal Year Ended December 31, 2022
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 001-38114

AVENUE THERAPEUTICS, INC.
(Exact name of registrant as specified in its charter)

Delaware
(State or other jurisdiction of incorporation or organization)

47-4113275
(I.R.S. Employer Identification No.)

1111 Kane Concourse, Suite 301, Bay Harbor Islands, FL 33154
(Address of principal executive offices and zip code)
(781) 652-4500
(Registrant’s telephone number, including area code)
Securities registered pursuant to Section 12(b) of the Act:

(Title of Class)
Common Stock, par value $0.0001 per share

Trading Symbol(s)
ATXI

(Name of exchange on which registered)
Nasdaq Capital Market

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

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 Section 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  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, smaller reporting company, or an emerging growth company. See the 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
Smaller 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 Act).   Yes  ☐    No  ☒
The aggregate market value of the voting stock held by non-affiliates of the registrant the last business day of the registrant’s most recently completed second fiscal quarter: $2,946,058.
Indicate the number of shares outstanding of each of the registrant’s classes of common stock, as of the latest practicable date.

Class of Common Stock
Common Stock, $0.0001 par value

Outstanding Shares as of March 28, 2023
5,944,149

DOCUMENTS INCORPORATED BY REFERENCE

Part III incorporates information from certain portions of the registrant’s definitive proxy statement to be filed with the Securities and Exchange Commission within 120 days after the fiscal year

end of December 31, 2022.

    
 
    
    
 
 
 
 
 
Table of Contents

AVENUE THERAPEUTICS, INC.
ANNUAL REPORT ON FORM 10-K
TABLE OF CONTENTS

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

PART II
Item 5.
Item 7.
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
Management’s Discussion and Analysis of Financial Condition and Results of Operations
Consolidated 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 Accountant Fees and Services

Exhibits and Consolidated Financial Statement Schedules
Form 10-K Summary

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SPECIAL CAUTIONARY NOTICE REGARDING FORWARD-LOOKING STATEMENTS

Certain  matters  discussed  in  this  report  may  constitute  forward-looking  statements  for  purposes  of  the  Securities  Act  of  1933,  as  amended  (the
“Securities Act”), and the Securities Exchange Act of 1934, as amended (the “Exchange Act”). All statements other than statements of current or historical
fact contained in this report, including statements that express our intentions, plans, objectives, beliefs, expectations, strategies, predictions or any other
statements  relating  to  our  future  activities  or  other  future  events  or  conditions  are  forward-looking  statements.  The  words  “anticipate,”  “believe,”
“continue,” “could,” “estimate,” “expect,” “intend,” “may,” “plan,” “predict,” “should,” “project,” “will,” “would” and similar expressions are generally
intended to identify forward-looking statements. These statements are based on current expectations, estimates and projections made by management about
our  business,  our  industry  and  other  conditions  affecting  our  financial  condition,  results  of  operations  or  business  prospects.  These  statements  are  not
guarantees of future performance and involve risks, uncertainties and assumptions that are difficult to predict. Therefore, actual outcomes and results may
differ materially from what is expressed or forecasted in, or implied by, the forward-looking statements due to numerous risks and uncertainties. Factors
that could cause such outcomes and results to differ include, but are not limited to, risks and uncertainties arising from:

● the  fact  that  we  currently  have  no  drug  products  for  sale  and  that  our  success  is  dependent  on  our  product  candidates  receiving  regulatory

approval and being successfully commercialized;

● the possibility that serious adverse or unacceptable side effects are identified during the development of our current or future product candidates,

such that we would need to abandon or limit development of some of our product candidates;

● our ability to successfully integrate Baergic Bio, Inc. or develop BAER-101 or AJ201;

● the substantial doubt raised about our ability to continue as a going concern, which may hinder our ability to obtain future financing;

● the significant losses we have incurred since inception and our expectation that we will continue to incur losses for the foreseeable future;

● our need for substantial additional funding, which may not be available to us on acceptable terms, or at all, which unavailability could force us to

delay, reduce or eliminate our product development programs or commercialization efforts;

● our reliance on third parties for several aspects of our operations;

● our reliance on clinical data and results obtained by third parties that could ultimately prove to be inaccurate or unreliable;

● the possibility that we may not receive regulatory approval for any or all of our product candidates, or that such approval may be significantly

delayed due to scientific or regulatory reasons;

● the  fact  that  even  if  one  or  more  of  our  product  candidates  receives  regulatory  approval,  they  will  remain  subject  to  substantial  regulatory

scrutiny;

● the  effects  of  current  and  future  laws  and  regulations  relating  to  fraud  and  abuse,  false  claims,  transparency,  health  information  privacy  and

security and other healthcare laws and regulations;

● the  effects  of  competition  for  our  product  candidates  and  the  potential  for  new  products  to  emerge  that  provide  different  or  better  therapeutic

alternatives for our targeted indications;

● the possibility that the government or third-party payors fail to provide adequate coverage and payment rates for our product candidates or any

future products;

● our ability to establish sales and marketing capabilities or to enter into agreements with third parties to market and sell our product candidates;

● our exposure to potential product liability claims;

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● related  to  the  protection  of  our  intellectual  property  and  our  potential  inability  to  maintain  sufficient  patent  protection  for  our  technology  and

products;

● our  ability  to  maintain  compliance  with  the  obligations  under  our  intellectual  property  licenses  and  funding  arrangements  with  third  parties,

without which licenses and arrangements we could lose rights that are important to our business;

● the fact that Fortress Biotech, Inc. (“Fortress”) controls a voting majority of our common stock and has rights to receive significant share grants

annually; and

● the risks described under the section titled “Risk Factors” in this Annual Report and in other filings we make with the Securities and Exchange

Commission.

The forward-looking statements contained in this report speak only as of the date on which they are made, and we undertake no obligation to publicly
update or revise any forward-looking statements to reflect events or circumstances that may arise after the date of this press release, except as required by
applicable law. We qualify all of our forward-looking statements by these cautionary statements.

SUMMARY RISK FACTORS

Our  business  is  subject  to  risks  of  which  you  should  be  aware  before  making  an  investment  decision. The  risks  described  below  are  a  summary  of  the
principal  risks  associated  with  an  investment  in  us  and  are  not  the  only  risks  we  face. You  should  carefully  consider  these  risk  factors,  the  risk  factors
described in Item 1A, and the other reports and documents that we have filed with the Securities and Exchange Commission (“SEC”).

Risks Pertaining to Our Business and Influence

● We currently have no drug products for sale, but we are developing three drug product candidates, IV Tramadol, BAER-101 and AJ201. We are
dependent  on  the  success  of  our  product  candidates  and  cannot  guarantee  that  our  product  candidates  will  receive  regulatory  approval  or  be
successfully commercialized.

● If serious adverse or unacceptable side effects are identified during the development of our current or future product candidates, we may need to

abandon or limit our development of some of our product candidates.

● There is no assurance that we will be able to successfully integrate Baergic Bio, Inc. or develop BAER-101 or AJ201.

● We  are  a  “smaller  reporting  company,”  and  the  reduced  disclosure  requirements  applicable  to  smaller  reporting  companies  may  make  our

common stock less attractive to investors.

Risks Pertaining to Our Finances

● There is substantial doubt about our ability to continue as a going concern, which may hinder our ability to obtain future financing.

● We have incurred significant losses since our inception. We expect to incur losses for the foreseeable future, and may never achieve or maintain

profitability.

● We will require substantial additional funding, which may not be available to us on acceptable terms, or at all. If we fail to raise the necessary
additional capital, we may be unable to raise capital when needed, which would force us to delay, reduce or eliminate our product development
programs or commercialization efforts.

● We do not have any products that are approved for commercial sale and therefore do not expect to generate any revenues from product sales in the

foreseeable future, if ever.

● Raising additional capital may cause dilution to our existing stockholders, restrict our operations, or require us to relinquish proprietary rights.

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Risks Pertaining to Reliance on Third Parties

● We  rely,  and  expect  to  continue  to  rely,  on  third  parties  to  conduct  our  preclinical  studies  and  clinical  trials,  and  those  third  parties  may  not
perform satisfactorily, including failing to meet deadlines for the completion of such trials or complying with applicable regulatory requirements.

● We rely on third parties to manufacture our products and their failure to produce the product in the volumes that we require on a timely basis, to
produce  the  product  according  to  the  applicable  quality  standards  and  requirements,  or  to  comply  with  stringent  regulations  applicable  to
pharmaceutical drug manufacturers, we may face delays in the commercialization of this product candidate, lose potential revenues or be unable
to meet market demand.

● We rely on clinical data and results obtained by third parties that could ultimately prove to be inaccurate or unreliable.

Risks Pertaining to Regulatory Approval Process

● We may not receive regulatory approval for our product candidates, or our approval may be significantly delayed due to scientific or regulatory

reasons.

● Even if one or more of our product candidates receives regulatory approval, which may not occur, it will remain subject to substantial regulatory

scrutiny.

● Our  current  and  future  relationships  with  customers  and  third-party  payors  in  the  United  States  and  elsewhere  may  be  subject,  directly  or
indirectly, to applicable anti-kickback, fraud and abuse, false claims, transparency, health information privacy and security and other healthcare
laws and regulations, which could expose us to criminal sanctions, civil penalties, contractual damages, reputational harm, administrative burdens
and diminished profits and future earnings.

● Regulatory approval for any approved product is limited by the FDA to those specific indications and conditions for which clinical safety and

efficacy have been demonstrated.

● If  the  Drug  Enforcement  Agency  (“DEA”)  decides  to  reschedule  Tramadol  from  a  Schedule  IV  controlled  substance  to  a  more  restrictive
Schedule, IV Tramadol could lose its competitive advantage, and our related clinical development and regulatory approval could be delayed or
prevented.

Risks Pertaining to the Commercialization of Product Candidates

● We  are  subject  to  new  legislation,  regulatory  proposals  and  managed  care  initiatives  that  may  increase  our  costs  of  compliance  and  adversely

affect our ability to market our products, obtain collaborators and raise capital.

● Public concern regarding the safety of opioid drug products such as IV Tramadol could delay or limit our ability to obtain regulatory approval,
result in the inclusion of serious risk information in our labeling, negatively impact market performance, or require us to undertake other activities
that may entail additional costs.

● We expect intense competition for our product candidates, and new products may emerge that provide different or better therapeutic alternatives

for our targeted indications.

● If the government or third-party payors fail to provide adequate coverage and payment rates for our product candidates or any future products we
may license or acquire in the future, if any, or if hospitals choose to use therapies that are less expensive, our potential revenue and prospects for
profitability will be limited.

● If  we  are  unable  to  establish  sales,  and  marketing  capabilities  or  to  enter  into  agreements  with  third  parties  to  market  and  sell  our  product

candidate, we may not be successful in commercializing our product candidates if and when they are approved.

● We face potential product liability exposure, and if successful claims are brought against us, we may incur substantial liability for our product

candidates or other product candidates we may license or acquire and may have to limit their commercialization.

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Risks Pertaining to Intellectual Property and Potential Disputes Thereof

● If we are unable to obtain and maintain patent protection for our technology and products or if the scope of the patent protection obtained is not
sufficiently  broad,  our  competitors  could  develop  and  commercialize  technology  and  products  similar  or  identical  to  ours,  and  our  ability  to
successfully commercialize our technology and products may be impaired.

● If we are sued for infringing intellectual property rights of third parties, it will be costly and time consuming, and an unfavorable outcome in any

litigation would harm our business.

● If we are unable to protect the confidentiality of our trade secrets, our business and competitive position would be harmed.

● If we fail to comply with our obligations in our intellectual property licenses and funding arrangements with third parties, we could lose rights

that are important to our business.

Risks Pertaining to the Influence of Fortress Biotech, Inc. (“Fortress”)

● Fortress  controls  a  voting  majority  of  our  common  stock  and  has  the  rights  to  receive  significant  share  grants  annually,  which  will  result  in

dilution of our other stockholders and could reduce the value of our common stock.

● We have entered into certain agreements with Fortress and may have received better terms from unaffiliated third parties.

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Item 1.          Business

Overview

PART I

Avenue Therapeutics, Inc. (“Avenue” or the “Company”) is a specialty pharmaceutical company focused on the development and commercialization
of therapies for the treatment of rare and neurologic diseases. Our current product candidates include AJ201 for the treatment of spinal and bulbar muscular
atrophy  (“SBMA”),  intravenous  (IV)  Tramadol  (“IV  Tramadol”)  for  the  treatment  of  post-operative  acute  pain,  and  BAER-101  for  the  treatment  of
epilepsy and panic disorders. We may in the future acquire additional product candidates.

In  February  2023,  we  announced  that  we  entered  into  a  license  agreement  with AnnJi  Pharmaceutical  Co.,  Ltd.  (“AnnJi”)  whereby  the  Company
obtained  an  exclusive  license  from  AnnJi  to  intellectual  property  rights  pertaining  to  the  molecule  known  as  JM17,  which  activates  Nrf1  and  Nrf2,
enhances  androgen  receptor  degradation  and  underlies AJ201,  a  clinical  product  candidate  currently  in  a  Phase  1b/2a  clinical  trial  in  the  United  States
(“U.S.”) for the treatment of SBMA, also known as Kennedy’s Disease.

In November 2022, we completed a Share Contribution Agreement, dated May 11, 2022 (the “Share Contribution Agreement”) with Fortress Biotech,
Inc (“Fortress”) to acquire the shares in Baergic Bio, Inc. (“Baergic”), which is developing BAER-101, a novel α2/3–subtype-selective GABA A positive
allosteric modulator (“PAM”). As a result, Baergic is a majority-controlled and owned subsidiary company of Avenue.

As  used  throughout  this  filing,  the  words  “we”,  “us”  and  “our”  may  refer  to Avenue  individually  or  together  with  our  subsidiary,  Baergic,  each  as

dictated by context.

We are a majority-controlled subsidiary of Fortress.

Acquisition of Our Product Candidates Under Development

AJ201

In February 2023, we licensed intellectual property rights pertaining to the molecule known as JM17, which actives Nrf1 and Nrf2, enhances androgen
receptor degradation and underlies AJ201 from AnnJi Pharmaceutical Co. Ltd. AJ201 is currently in a Phase 1b/2a clinical trial in the U.S. for the treatment
of spinal and bulbar muscular atrophy, also known as Kennedy’s Disease. SBMA is a rare, inherited, X-linked genetic neuromuscular disease primarily
affecting  men.  The  condition  is  caused  by  a  polyglutamine  expansion  in  the  androgen  receptor  (“AR”)  which  leads  to  production  of  an  abnormal AR
protein that forms aggregates responsible for muscle atrophy focused in the spinal-bulbar region of the body. The weakening of the bulbar muscles affects
chewing, speech and swallowing, with patients prone to choking or inhaling foods or liquids, resulting in airway infection. SBMA also affects muscles in
the limbs, leading to difficulty walking and injury caused by falling. Currently, there is no effective treatment for SBMA.

AJ201 was designed to modify SBMA through multiple mechanisms including degradation of the abnormal AR protein and by stimulating Nrf1 and
Nrf2, which are involved in protecting cells from oxidative stress which can lead to cell death. AJ201 completed a Phase 1 clinical trial in 2021, which
demonstrated the safety of the molecule. It is currently being studied in a Phase 1b/2a multicenter, randomized, double-blind clinical trial in six clinical
sites across the U.S., and screening of patients with SBMA has begun. This study aims to evaluate the safety and clinical response of AJ201 in patients
suffering  from  SBMA. AJ201  has  been  granted  Orphan  Drug  Designation  (“ODD”)  by  the  U.S.  Food  and  Drug Administration  for  the  indications  of
SBMA, Huntington’s Disease and Spinocerebellar Ataxia.

IV Tramadol

Under the terms of certain agreements described herein, we have an exclusive license to develop and commercialize IV Tramadol in the United States.
In 2016, we completed a pharmacokinetic study for IV Tramadol in healthy volunteers as well as an end of phase 2 meeting with the U.S. Food and Drug
Administration (“FDA”). In the third quarter of 2017, we initiated a Phase 3 development program of IV Tramadol for the management of post-operative
pain. In December 2019, we submitted a New Drug Application (“NDA”) for IV Tramadol and received a Complete Response Letter (the “First CRL”)
from  the  FDA  in  October  2020.  In  February  2021,  we  resubmitted  the  NDA  for  IV  Tramadol.  The  FDA  assigned  a  Prescription  Drug  User  Fee  Act
(“PDUFA”) goal date of April 12, 2021

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for the resubmitted NDA for IV Tramadol. On June 14, 2021, we announced that we had received a second Complete Response Letter (the “Second CRL”)
from the FDA regarding our NDA for IV tramadol. We submitted a formal dispute resolution request (“FDRR”) with the Office of Neuroscience of the
FDA on July 27, 2021. On August 26, 2021, we received an Appeal Denied Letter from the Office of Neuroscience of the FDA in response to the FDRR
submitted on July 27, 2021. On August 31, 2021, we submitted a FDRR with the Office of New Drugs (“OND”) of the FDA. On October 21, 2021, we
received  a  written  response  from  the  OND  of  the  FDA  stating  that  the  OND  needs  additional  input  from  an Advisory  Committee  in  order  to  reach  a
decision on the FDRR. On February 15, 2022, we had our Advisory Committee meeting with the FDA. In the final part of the public meeting, the Advisory
Committee voted yes or no on the following question: “Has the Applicant submitted adequate information to support the position that the benefits of their
product outweigh the risks for the management of acute pain severe enough to require an opioid analgesic in an inpatient setting?” The results were 8 yes
votes  and  14  no  votes.  On  March  18,  2022,  we  received  an Appeal  Denied  Letter  from  the  OND  in  response  to  the  FDRR.  On August  31,  2022,  the
Company  disclosed  that,  on  June  17,  2022,  following  the  receipt  of  the  Letter,  the  Company  submitted  a Type A  Meeting  Request  and  related  briefing
documents to the FDA. The meeting was granted by the Division of Anesthesia, Analgesia, and Addiction Products (“DAAAP”) on June 27, 2022, and
scheduled  for August  9,  2022.  The  Company  submitted  a  briefing  document  presenting  a  study  design  that  the  Company  believed  has  the  potential  to
address the comments and deficiencies noted in the Letter and sought the DAAAP’s guidance to refine the study design that would support a resubmission
of a New Drug Application for the Company’s current lead product candidate, intravenous Tramadol. The meeting on August 9, 2022 was a collaborative
discussion on the study design and potential path forward. We incorporated the FDA’s suggestions from the meeting minutes and submitted a detailed study
protocol that could form the basis for the submission of a complete response to the Second CRL.

We announced on March 8, 2023 that the Company would participate in a Type C meeting with the FDA on March 9, 2023 to discuss a proposed study
protocol to assess the risk of respiratory depression related to opioid stacking on IV Tramadol relative to an approved opioid analgesic. We continue to
evaluate next steps with regard to IV Tramadol.

BAER-101 (novel α2/3–subtype-selective GABA A PAM)

Through our majority-owned subsidiary, Baergic, we are developing BAER-101, a high affinity, selective modulator of the gamma-aminobutyric acid
(“GABA”) A,  which  is  a  receptor  system  with  differential  binding  and  modulatory  properties  dependent  on  the  particular  GABA A  subtype.  Baergic
intends to explore BAER-101 in a number of neurologic disorders where patients are not adequately treated.

Our Strategy

Our  primary  objective  is  to  establish  each  of  our  product  candidates  as  an  invaluable  part  of  a  treating  physician’s  repertoire  of  available

pharmaceutical options for the treatment of patients with rare and neurologic diseases. The key elements of our strategy include:

● Develop AJ201 for the treatment of spinal and bulbar muscular atrophy (“SBMA”) and potentially other polyglutamine (PolyQ)-related diseases.
In February 2023, we licensed AJ201 for the treatment of SBMA and continue to work with the licensor in conducting the ongoing Phase 1b/2a
multi-center  trial  in  the  United  States  that  we  believe  could  establish  the  drug’s  safety,  tolerability,  pharmacokinetic,  and  pharmacodynamic
profile.

● Obtain  FDA  approval  of  IV  Tramadol  for  the  management  of  postoperative  acute  pain.  In  December  2019,  we  submitted  an  NDA  for  IV
Tramadol and received the First CRL from the FDA in October 2020. In February 2021, we resubmitted the NDA for IV Tramadol. The FDA
assigned a PDUFA goal date of April 12, 2021 for the resubmitted NDA for IV Tramadol. On June 14, 2021, we announced that we had received
the Second CRL from the FDA regarding our NDA for IV tramadol. We continue to pursue regulatory approval for IV Tramadol and had a Type A
meeting with the FDA in July 2021. We submitted a FDRR with the Office of Neuroscience of the FDA on July 27, 2021. On August 26, 2021,
we  received  an Appeal  Denied  Letter  from  the  Office  of  Neuroscience  of  the  FDA  in  response  to  the  FDRR  submitted  on  July  27,  2021.  On
August 31, 2021, we submitted a FDRR with OND of the FDA. On October 21, 2021, we received a written response from the OND of the FDA
stating that the OND needs additional input from an Advisory Committee in order to reach a decision on the FDRR. On February 15, 2022, we
had  an Advisory  Committee  meeting  with  the  FDA.  In  the  final  part  of  the  public  meeting,  the Advisory  Committee  voted  yes  or  no  on  the
following question: “Has the Applicant submitted adequate information to support the position that the benefits of their product outweigh the risks
for the management of acute pain severe enough to require an opioid analgesic in an inpatient setting?” The results were 8 yes votes and 14 no
votes.  We  currently  are  discussing  a  potential  safety  study  that  may  address  the  FDA’s  concerns  and  form  the  basis  for  the  submission  of  a
complete response to the Second CRL.

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● Develop BAER-101 for treatment of neurologic disorders including epilepsy and acute anxiety. In November 2022, we acquired Baergic, which
has a single asset in development called BAER-101 (formerly known as AZD7325) which has established a safety profile in over 700 patients and
has also demonstrated efficacy in several preclinical models that may predict clinical efficacy in new indications.

● Maintain, expand and protect our intellectual property portfolio. We intend to expand and protect our intellectual property in the area of rare and

neurologic diseases by evaluating potential product candidates for license or other acquisition.

AJ201 and the SBMA Treatment Market

SBMA Background

We are currently focused on developing AJ201 for the treatment of spinal and bulbar muscular atrophy (“SBMA”), also known as Kennedy’s Disease.

SBMA is a rare, inherited, X-linked genetic neuromuscular disease primarily affecting men. Onset of the disease is typically in adulthood, between the

ages of 30 and 50, and results in significant debilitating symptoms and decreased quality of life issues.

The  condition  is  caused  by  a  polyglutamine  expansion  in  the  AR  which  leads  to  production  of  an  abnormal  AR  protein  that  forms  aggregates
responsible  for  muscle  atrophy  focused  in  the  spinal-bulbar  region  of  the  body.  The  weakening  of  the  bulbar  muscles  affects  chewing,  speech  and
swallowing, with patients prone to choking or inhaling foods or liquids, resulting in airway infection. SBMA also affects muscles in the limbs, leading to
difficulty walking and injury caused by falling. Although there is a range of cited prevalence rates in the literature, a recent study using genetic analysis to
estimated disease prevalence of 1:6,887 males. (Zanovello M et al. Brain. 2023; doi:10.1093/brain/awad050).

Currently,  there  is  no  FDA  approved  treatment  for  SBMA  and  patients  are  managed  with  physical  therapy,  steroids,  and  pain  management  in  the

United States. Therapies in development focus on the reduction of aggregated mutant androgen receptors and resultant neurotoxicity.

AJ201 Overview

AJ201  is  a  pleiotropic  small  molecule  that  was  designed  to  modify  multiple  mechanisms  including  degradation  of  the  abnormal  AR  protein  and
stimulation of Nrf1 and Nrf2, which are involved in protecting cells form oxidative stress which can lead to cell death. We believe AJ201 may treat SBMA
by enhancing mutant protein degradation and decreasing neuroinflammation.

AJ201 has been granted Orphan Drug Designation by the FDA for SBMA, Huntington’s disease, and spinocerebellar ataxia.

Development History and Strategy

Preclinical efficacy data has shown that AJ201: (1) reduces levels and accumulation of the mutant AR protein in mouse muscle tissues; (2) enhances
degradation of mutant AR in SBMA patient fibroblasts; and (3) leads to improved motor function in symptomatic animals compared with vehicle control
based on a grip test in an SBMA disease mouse model.

In 2021, a Phase 1 single ascending dose and multiple ascending dose study was conducted with AJ201 in healthy volunteers in Australia. A total of 72
subjects were enrolled and none were withdrawn due to safety concerns. The drug was shown to be well tolerated with no serious adverse events and no
significant  food  effect  on  drug  absorption.  The  drug-proportional  exposure  was  over  40-fold  of  the  dose  ranging  from  15  mg  to  600  mg  and  drug
absorption plateaued above 600 mg. No drug accumulation was seen over repeated daily treatment.

In late 2022, a Phase 1b/2a multicenter double-blind randomized clinical trial was initiated to assess the tolerability of AJ201 in patients with clinically
and  genetically  defined  SBMA  with  a  secondary  objective  of  assessing  the  pharmacokinetics  and  pharmacodynamics  of AJ201  in  skeletal  muscles. We
expect  the  trial  to  enroll  20  early  SBMA  patients  18  years  of  age  or  older  in  the  U.S.  across  six  sites  including  Stanford  University,  University  of
California,  Irvine,  the  National  Institutes  of  Health,  Mayo  Clinic  Jacksonville,  Mayo  Clinic  Rochester,  and  Washington  University  in  St.  Louis.  The
patients will be dosed once daily orally with 600 mg of AJ201 for 12 weeks with a four-week follow-up period.

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Tramadol and The U.S. Postoperative Pain Market

Postoperative Pain Market

We are currently focused on developing IV Tramadol for the management of postoperative acute pain. Even though the postoperative pain market is

entrenched with low cost, generic pain relievers, we believe that there remains a significant unmet medical need for safer and better-tolerated analgesics.

The major goal in the management of postoperative pain is minimizing the dose of medications to lessen side effects while still providing adequate
pain relief for analgesia. Understanding the range of available interventions and considering the type of surgery is essential in order to provide safe and
effective  pain  management.  The  general  consensus  among  pain  management  practitioners  is  that  use  of  more  than  one  modality  (i.e.,  molecules  with
different mechanisms or with different routes of administration) is optimal for successful postoperative pain management. The most commonly prescribed
agents  in  the  immediate  postoperative  pain  market  are  typically  acetaminophen,  or APAP,  NSAIDS,  and  opioid  analgesics. APAP  and  NSAIDs  are  not
sufficiently effective as the sole agent for pain management after major surgery in most patients. However, when used in conjunction with opioids, APAP
and NSAIDs offer substantial benefits as the quality of analgesia is often improved or enhanced due to their differentiated mechanism of action.

Traditional opioids offer safe and effective postoperative pain control and can be used in combination with other agents and techniques. However, the
side  effects  of  opioids,  such  as  morphine,  include  sedation,  dizziness,  nausea,  vomiting,  constipation,  physical  dependence,  tolerance,  and  respiratory
depression. Physical dependence and addiction are clinical concerns that may prevent proper prescribing and, in turn, inadequate pain management. Less
common  side  effects  include  delayed  gastric  emptying,  hyperalgesia,  immunologic  and  hormonal  dysfunction,  muscle  rigidity,  and  myoclonus.
Importantly, they are Schedule II opioids (per DEA classification) and carry a high abuse potential.

Tramadol

Tramadol,  a  synthetic  dual-acting  opioid,  is  a  centrally  acting  analgesic  with  weak  opioid  agonist  properties.  It  also  works  via  the  inhibition  of
serotonin and noradrenaline re-uptake and blocking nociceptive impulses at the spinal level. These opioid and non-opioid modes of action are synergistic,
essentially providing “multimodal therapy” with the use of a single drug. Tramadol is also commonly combined with APAP or NSAIDS in clinical practice.
Tramadol has a well-established efficacy and safety profile and has been used throughout the world for more than 30 years. In the United States, tramadol
is  approved  and  marketed  as  an  oral  agent  indicated  in  adults  for  the  management  of  pain  severe  enough  to  require  an  opioid  analgesic  and  for  which
alternative treatments are inadequate. Tramadol was first approved in the United States in 1995, under the trade name Ultram® immediate release tablet
(Ortho-McNeil-Janssen). Ultracet®, a combination product containing tramadol and acetaminophen, is also marketed in the United States (Ortho-McNeil-
Janssen). According  to  Symphony  Health  Solutions,  approximately  30  million  scripts  for  tramadol  and  tramadol-containing  drugs  were  filled  in  retail
pharmacies in the United States in 2020.

Tramadol has low potential for abuse and addiction and is currently classified by the DEA as a Schedule IV controlled substance. For comparison,
other  opioids  which  have  a  high  potential  for  abuse,  including  meperidine,  morphine,  hydromorphone  and  oxycodone,  are  all  classified  as  Schedule  II
controlled substances.

The clinical trials from our development program are summarized below:

● Lu,  L.,  et  al.  Comparing  the  Pharmacokinetics  of  2  Novel  Intravenous  Tramadol  Dosing  Regimens  to  Oral  Tramadol: A  Randomized  3-Arm

Crossover Study. Clinical Pharmacology in Drug Development. October 2019.

● Minkowitz,  H.,  et  al.  Intravenous  Tramadol  is  Effective  in  the  Management  of  Postoperative  Pain  Following Abdominoplasty: A  Three-Arm

Randomized Placebo- and Active-Controlled Trial. Drugs in R&D. May 2020.

● Minkowitz, H., et al. IV Tramadol – A New Treatment Option for Management of Post-Operative Pain in the U.S.: An Open-Label, Single-Arm,

Safety Trial Including Various Types of Surgery. Journal of Pain Research. May 2020.

● Singla, N., et al. Efficacy and Safety of Intravenously Administered Tramadol in Patients with Moderate to Severe Pain Following Bunionectomy:

A Randomized, Double-Blind, Placebo-Controlled, Dose-Finding Study. Pain and Therapy. July 2020.

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According to the Drug Enforcement Administration (DEA) definition, substances classified as Schedule II have “a high potential for abuse, with use
potentially leading to severe psychological or physical dependence” and substances classified as Schedule IV are “drugs with lower potential for abuse
than Schedule II and consist of preparations containing limited quantities of certain narcotics.”

The table below summarizes the available intravenous analgesic options in postoperative pain management currently available in the United States.

Available Classes     Pain Levels    
IV narcotics

Moderate
to severe

IV NSAIDS

Mild to
severe

IV

acetaminophen

Mild to
moderate

Advantages of IV Tramadol

Common Limitations & Contraindications
Strong sedation

Respiratory depression
Constipation
Risk of dependence
Post-op bleeding risk

GI side effects
Renal impairment
Hepatic impairment

Parenteral  tramadol  is  approved  and  used  for  the  management  of  postoperative  acute  pain  throughout  much  of  the  world.  Parenteral  formulations
include IV, intramuscular, or IM, and subcutaneous, or SC, formulations. During the 10-year period from 2010 to 2019, approximately 370 million doses of
parenteral tramadol were used in Europe, according to data from IQVIA (a 3rd party data provider). There is no parenteral formulation currently approved
in the United States.

We believe that IV Tramadol, if approved, can fill the unmet need in the post-surgical setting and could be an effective alternative to traditional opioids
but  carry  a  lower  potential  for  abuse  because  tramadol  is  a  Schedule  IV  opioid  in  the  U.S.  We  believe  that  the  introduction  of  an  IV  formulation  of
tramadol in the United States will address many of the shortcomings of other opioid agonists, and APAP, and NSAIDs, all of which are currently used in
the  postoperative  setting.  IV  Tramadol’s  potential  advantages  compared  to  current  standard-of-care  agents,  along  with  the  known  efficacy,  safety  and
tolerability profile for oral tramadol support the use of IV Tramadol in this setting. We believe that the risks associated with the use of IV Tramadol will be
benign compared to other opioids, and consistent with that of the currently marketed oral tramadol products. Consequently, with the industry trend toward
multimodal therapy and away from Schedule II narcotics, if approved, IV Tramadol’s unique profile could position it to become an invaluable part of a
treating physician’s repertoire of available pharmaceutical options in the management of postoperative pain.

We administered IV Tramadol over approximately 15 minutes in our Phase 3 trials. We believe that our method of administration of IV Tramadol may
provide significant benefits such as reduced side effects, compared to previously approved methods of administration of IV Tramadol in Europe, which is
typically accomplished via a slow push over 2 to 3 minutes. In addition, our IV Tramadol dosing regimen produces a similar Cmax (maximal blood level)
and AUC (overall systemic exposure) to those of oral tramadol at steady state, which we believe ensures an easy transition from IV to oral therapy in the
post-surgical setting.

Based on the trials done in Europe and on the data generated with oral tramadol, we believe that IV Tramadol, if approved, will be an attractive option

for physicians who treat postoperative pain in the U.S., due to the following attributes:

● As an established analgesic, tramadol has documented efficacy and safety and physicians are already familiar with the drug.

● As a Schedule IV controlled substance, tramadol has less potential for addiction and abuse than other narcotics widely prescribed in the post-
surgical  setting.  In  the  current  environment  where  the  opioid  epidemic  is  a  recognized  problem  in  the  United  States  and  there  are  increasing
restrictions on Schedule II opioids, a Schedule IV opioid such as tramadol may become a more attractive option.

● Importantly, there is a step-down therapy available for IV Tramadol. Patients are transitioned to oral therapy when they are discharged from the
hospital or when they can tolerate oral medicine. Our IV Tramadol dosing regimen provides a similar PK profile to that of oral tramadol at steady
state to ensure a smooth step-down process.

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Clinical Development History

Revogenex,  the  previous  Sponsor  and  Licensor,  completed  multiple  nonclinical  PK  and  toxicology  studies  in  dogs,  a  Phase  1  dose  proportionality
study and a thorough QT/QTc (“TQT”) study of IV Tramadol in healthy volunteers, or the TQT Study. The dose proportionality study was designed to
compare maximum exposure and cumulative exposures of IV Tramadol to that of oral tramadol, and to assess the dose proportionality of IV Tramadol in
healthy adult volunteers. The TQT Study was done to evaluate whether IV Tramadol has the potential to affect the “corrected QT interval”, or QTc, in
healthy volunteers. The QTc represents electrical depolarization and repolarization of the heart ventricles. A lengthened QTc is a marker for the potential of
ventricular arrhythmias. The results of these studies are consistent with tramadol’s known toxicology profile, pharmacokinetics and pharmacology.

PK Study for IV Tramadol

In general, Phase 2 clinical trials include initial proof-of-concept efficacy studies, dose-finding studies, and initial safety assessments in the target (i.e.,
to-be-treated) population. We did not conduct Phase 2 clinical trials for IV Tramadol because tramadol is a known analgesic, and oral tramadol is labeled
“for  the  management  of  pain  severe  enough  to  require  an  opioid  analgesic  and  for  which  alternative  treatments  are  inadequate”  in  the  United  States.
Instead, we completed pharmacokinetic (“PK”) simulations and conducted a pharmacokinetic and safety study in healthy volunteers, in order to select a
Phase 3 dose and dosing regimen designed to achieve exposure to tramadol similar to that provided by oral tramadol. In 2016, we completed a PK study
for IV Tramadol in healthy volunteers. A PK study generally involves dosing an experimental medicine in healthy volunteers and taking a series of blood
measurements from the study participants to understand how the body handles the drug. A PK study provides information on important parameters such as
systemic exposure, maximal and minimal levels of drug concentration in the blood and their time courses. The PK study we conducted was used to select a
dose and dosing regimen of IV Tramadol that achieves similar exposure to that provided by oral tramadol at steady state.

The  PK  study  was  designed  as  a  three-way  cross  over  study  in  18  healthy  volunteers.  Each  subject  in  the  study  served  as  his/her  own  control  and
received oral tramadol as well as two different doses of IV Tramadol. Based on the results of the PK study, we decided to use a 50 mg dose in our pivotal
Phase 3 program.

Our Clinical Development Strategy for IV Tramadol

At our EOP2 meeting with FDA, we discussed Phase 3 program requirements for IV Tramadol and confirmed the key elements of the Phase 3 program
design. We conducted two pivotal Phase 3 trials to evaluate the safety and efficacy of IV Tramadol, and one additional safety study. All three trials enrolled
patients who required IV analgesia following surgery. Over 1,000 patients were enrolled in the Phase 3 program. We believe that the design of our Phase 3
program is consistent with the design of Phase 3 programs for other analgesics being developed.

Postoperative pain following bunionectomy (orthopedic surgery model).  The first Phase 3 trial was conducted in patients undergoing bunionectomy
surgery, which is considered an orthopedic surgical model. 409 patients were randomized and treated in a 1:1:1 ratio to one of two doses of IV Tramadol,
or placebo, for 48 hours. The primary efficacy endpoint was Sum of Pain Intensity Difference over 48 hours (SPID 48), which is a measure of the overall
effectiveness  of  the  drug  in  reducing  pain  intensity  during  the  48-hour  period.  This  trial  commenced  in  the  third  quarter  of  2017.  In  May  2018,  we
announced the trial met its primary endpoint and all key secondary endpoints.

Postoperative pain following abdominoplasty (soft tissue model).  The second Phase 3 safety and efficacy trial was conducted in patients undergoing
abdominoplasty  surgery,  which  is  considered  a  soft-tissue  surgical  model.  370  patients  were  randomized  and  treated  in  a  3:3:2  ratio  to  IV  Tramadol,
placebo or a standard-of-care comparator arm. The primary efficacy endpoint was Sum of Pain Intensity Difference over 24 hours (SPID 24). The trial
commenced in December 2018. In June 2019, we announced the trial met its primary endpoint and all key secondary endpoints.

Open-label safety study.  We initiated the safety study in December 2017 and ran this study concurrently with the two Phase 3 trials. 251 patients were
enrolled in the safety study, which had an open label, single arm design. We completed this study in May 2019 and the results showed that IV Tramadol
was well-tolerated in multiple surgical models with a side effect profile consistent with known pharmacology.

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License Agreement with Revogenex Ireland Ltd.

Effective as of February 17, 2015, Fortress obtained a worldwide (with the exception of Canada, Central America and South America with respect to
50  mg  and  100  mg  IV Tramadol  HCl  injections)  exclusive  license  to  make,  market  and  sell  IV Tramadol  pursuant  to  an  agreement  with  Revogenex,  a
privately held company in Dublin, Ireland, or the License Agreement. Under the terms of the License Agreement, Fortress paid Revogenex an up-front
licensing  fee  of  $2.0  million  upon  execution  and  an  additional  $1.0  million  on  June  17,  2015. A  $1.0  million  milestone  payment  was  due  upon  NDA
submission in December 2019 which was incurred by us. There is also an additional milestone totaling $3.0 million due upon the FDA approval of IV
Tramadol. Additional high single-digit to low double-digit royalty payments on net sales of licensed products are due. Royalties will be paid on a product-
by-product and country-by-country basis until the expiration in each country of the valid patent claim. In return, Fortress obtained the exclusive worldwide
rights  to  three  U.S.  patents  related  to  the  “Intravenous  Administration  of  Tramadol”:  U.S.  Patent  No.  8,895,622  (the  ’622  patent),  which  issued  on
November  25,  2014;  U.S.  Patent  No.  9,561,195  (the  ’195  patent),  which  issued  on  February  7,  2017;  and  U.S.  Patent  No.  9,566,253  (the  ’253  patent),
which issued on February 14, 2017 (all with the exception of Canada, Central America and South America with respect to 50 mg and 100 mg IV Tramadol
HCl injections). Additionally, Fortress acquired the rights to an open U.S. Investigational New Drug Application pertaining to IV Tramadol, as well as all
supporting documentation and relevant correspondence with the FDA. Further, under the License Agreement, Fortress assumed the rights and obligations
of  Revogenex  under  its  current  manufacturing  agreement  with  Zaklady  Farmaceutyczne  Polpharma  (Polpharma),  or  the  Manufacturing  Agreement.
Fortress  transferred  all  its  rights  and  obligations  under  the  License Agreement  and  the  Manufacturing Agreement  to  us  pursuant  to  an Asset  Transfer
Agreement, dated as of May 13, 2015.

The  License Agreement  will  terminate  on  a  product-by-product  and  country-by-country  basis  upon  the  expiration  of  the  last  licensed  patent  right,
unless the agreement is earlier terminated. In addition to standard early termination provisions, the License Agreement may also be terminated early by: (i)
Revogenex if the FDA does not issue an approval or otherwise issues a “not approvable” notice for the NDA within 27 months after the NDA has been
filed with the FDA (December 2019), although this termination right will be tolled if we are using commercial reasonable efforts in our negotiations with
the FDA for approval and if we receive a “not approvable” notice (October 2020), we will have a 15 month period to correct any issues and re-submit the
NDA for approval, (ii) us if we reasonably determine prior to NDA approval that the development of IV Tramadol is not economically viable, or (iii) either
Revogenex or us (provided we are using or have used commercially reasonable efforts to commercialize IV Tramadol) if, after the third anniversary date of
the commercial launch, we fail to achieve annual net sales with respect to IV Tramadol of at least $20 million in any given calendar year, with certain
exceptions.

BAER-101 and the Addressable Market

BAER-101 Overview and Strategy

BAER-101 (formerly known as AZD7325) is a novel selective oral GABA-A α2 and α3 PAM. Modulators of GABA-A receptors (GABA-ARs) have
entered a new age in their clinical development with multiple assets moving forward since the 2019 U.S. FDA approval of brexanolone (Zulresso®). These
compounds are being developed for a host of therapeutic indications including epilepsy, anxiety, pain, depression, and other disease states. BAER-101 is a
small molecule potentiator of GABA-ARs with oral bioavailability that preferentially activates α2- and α3-containing GABA-ARs.

Preclinical  data  have  substantiated  the  efficacy  of  BAER-101  as  a  novel  anxiolytic  and  antiepileptic  with  potential  for  also  treating  Fragile  X
Syndrome.  Consistent  with  its  selectivity  over  α1-preferring  GABA-ARs,  BAER-101  may  have  a  reduced  propensity  to  produce  sedation  and  memory
impairment.

BAER-101 has demonstrated efficacy in several preclinical models that may predict efficacy in patients. BAER-101 produced potent anxiolytic-like
effects in rodents, anticonvulsant activity in certain rodent seizure models, efficacy in rodent models of Dravet syndrome and in a rodent model of Fragile
X  syndrome.  Studies  in  rodents  have  also  demonstrated  good  tolerability,  with  minimal  ability  to  induce  motor  and  memory  impairment,  characteristic
effects  of  non  α-selective  GABA-AR  potentiators  like  the  benzodiazepine  (“BDZ”)  diazepam.  EEG  power  analysis  also  differentiated  BAER-101  from
compounds like the BDZ lorazepam. Physical dependence and abuse liability of BAER-101 are also reduced in model systems compared to non-selective
GABA-AR modulators.

We plan to validate BAER-101’s efficacy in highly predictive preclinical models to inform the optimal path forward for the Phase 1b clinical trial(s)

that we intend to initiate in 2023.

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Diseases Currently Treated with Nonselective GABA-A Drugs: Benzodiazepines

Epilepsy Background

Epilepsy is a chronic disease that manifests as recurrent unprovoked seizures from abnormal electrical discharge in the brain. An epilepsy diagnosis

requires at least 2 unprovoked seizures.

The current standard of care treatment involves use of one or more anti-epileptic drugs (“AED”). Side effects of approved therapies include dizziness,
nausea,  headache,  vomiting,  fatigue,  vertigo,  ataxia,  blurred  vision,  and  tremor.  Even  with  the  availability  of  approved  drugs,  30%  of  patients  do  not
achieve seizure control with two or more AEDs and these patients are characterized as drug-resistant. The consequences of poorly controlled epilepsy can
be quite severe and include shortened lifespan, excessive bodily injury, neuropsychological and psychiatric impairment, and social disability.

Benzodiazepines are a class of AED that are used to treat seizures (convulsions). The use of benzodiazepines for a chronic disease such as epilepsy is
limited by the side effect profile including drowsiness, confusion, dizziness, impaired coordination, increased risk of falls and accidents, and depression.
More serious side effects include memory problems and behavioral changes — such as increased risk taking, delirium, and risk of dependence.

Studies  have  shown  that  people  with  seizures  have  a  deficit  in  GABA  neurotransmission.  GABA,  a  major  inhibitory  neurotransmitter,  inhibits  the
activity of nerves that could initiate the seizure. Benzodiazepines mainly work by affecting the gamma amino-butyric acid (GABA) neurotransmitters in
the  brain.  Specifically,  benzodiazepines  enhance  the  activity  of  GABA  by  binding  to  its  receptor,  and  opening  its  chloride  channel,  enabling  release  of
GABA, resulting in anticonvulsant activity.

Benzodiazepines  act  non-selectively  by  enhancing  the  inhibitory  effects  of  gamma-amino  butyric  acid  (GABA)  at  GABA-A  receptors  containing
either an α1, α2, α3, or α5 subunit. The field has progressed with the development of selective GABA-A receptor modulators that preferentially target one
or more receptor subunits and BAER-101 is such a modulator. BAER-101 is selective for the α2, α3 receptor subunits an, as a result we believe it should
provide an anti-convulsant effect while limiting the side effects associated with the α1 receptor.

Acute Anxiety Background

Panic  disorder  is  a  common  form  of  an  acute  anxiety  disorder  manifesting  as  frequent  panic  attacks  unrelated  to  specific  situations.  Panic  attacks
involve  sudden,  intense  episodes  of  apprehension,  terror,  feelings  of  impending  doom  and  intense  urge  to  flee,  with  symptoms  reaching  peak  intensity
within  ten  minutes.  Patients  can  end  up  presenting  to  the  emergency  room  simulating  physical  symptoms  which  can  include  labored  breathing,  heart
palpitations,  nausea,  upset  stomach,  chest  pain,  feelings  of  choking  and  smothering,  dizziness,  sweating,  lightheadedness,  chills,  heat  sensations,  and
trembling. Other symptoms may include depersonalization, derealization, and fears of mental illness, losing control, or dying.

Panic  disorder  is  treated  with  a  combination  of  cognitive  behavioral  therapy  and  anxiolytics  (drugs  that  reduce  anxiety).  These  drugs  include  the
following classes: benzodiazepines, tricyclics, selective serotonin reuptake inhibitors (SSRIs), and serotonin-norepinephrine reuptake inhibitors (SNRIs).
Side effects can be problematic with existing medications especially with benzodiazepines, that have the potential for symptom exacerbation and abuse.

BAER-101 and AZD7325 Development History

BAER-101 (AZD7325) has been studied in various preclinical studies demonstrating:

● Selective mechanism of action through in vitro studies: high affinity interaction with GABA-ARs containing α1, α2, or α3 subunits and much
lower affinity for α5-containing GABA-ARs. Despite interacting with α1, α2 and α3, in functional assays, BAER-101 selectively potentiates α2
and α3 containing GABA-ARs significantly more than those containing α1.

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● Anti-convulsant effects through in vivo models: Pilot studies were carried out with mice to establish the anticonvulsant potential of BAER-101.
In these studies (n=4), mice were dosed with BAER-101 and then given a convulsant stimulus after 0.25, 0.5, 1, 2, or 4 h post dosing. Mice were
given BAER-101 by the intraperitoneal (i.p.) route at 10 mg/kg and by the oral (p.o.) route at 30 mg/kg. The following convulsant stimuli were
assessed:  maximal  electroshock,  pentylenetetrazol,  and  6Hz  corneal  stimulation.  BAER-101  reduced  convulsions  by  33%  in  the  maximal
electroshock test in one experiment, by 25% in the 6Hz assay, and 75% in the pentylenetetrazol test. There was sedation at 30 mg/kg in some
mice in only one of the studies conducted.

● Anxiolytic effects through in vivo models: BAER-101 was tested in three different rodent models and exhibited efficacy: the punished responding

model (PR) the rat fear potentiated startle (FPS) model, and the elevated maze model (EM).

● Reduced in vivo side effect profile through animal models: in vitro profile translates to a non-sedative anxiolytic profile in vivo, as characterized
in multiple rat models of sedation and anxiety. Non-clinical studies in rat and primate models of cognition and abuse liability demonstrate that
BAER-101 has a reduced side effect profile in these domains as well when compared to benzodiazepines. The safety profile of BAER-101 results
in robust margins between predicted maximum clinical exposures for efficacy versus the exposures noted to cause toxicity in the most sensitive
species.

A  total  of  722  male  and  female  subjects  have  been  exposed  to  BAER-101  in  clinical  trials  and  the  drug  has  an  established  safety  profile  across
multiple clinical studies. Studies completed to date include a single ascending dose (SAD) study, a multiple ascending dose (MAD) study, a Japanese SAD
study, a 11C-flumazenil-labeled PET study, an exploratory study specifically designed to address cognition and sedation, a study to evaluate drug abuse
potential, a study exploring BAER-101’s cytochrome P450 (CYP) induction potential, a study investigating the co-administration of BAER-101 with an
oral contraceptive (OC), and two Phase 2 efficacy studies in patients with generalized anxiety disorder (GAD), all performed by AstraZeneca. BAER-101
has been administered as a single dose up to 100 mg and repeated doses up to 50 mg administered once daily (QD) for 7 days or 15 mg twice daily (BID)
for 28 days. Cincinnati Children’s Hospital Medical Center has also completed an investigator-initiated pilot trial in patients with Fragile X Syndrome.

Competition

The pharmaceutical industry is characterized by rapidly advancing technologies, intense competition and a strong emphasis of proprietary products.
We  face  competition  and  potential  competition  from  a  number  of  sources,  including  pharmaceutical  and  biotechnology  companies,  generic  drug
companies, drug delivery companies and academic and research institutions. In addition, companies that are active in different but related fields represent
substantial competition for us. Many of our competitors have significantly greater capital resources, larger research and development staffs and facilities
and  greater  experience  in  drug  development,  regulation,  manufacturing  and  marketing  than  we  do. These  organizations  also  compete  with  us  to  recruit
qualified  personnel,  attract  partners  for  joint  ventures  or  other  collaborations,  and  license  technologies  that  are  competitive  with  ours.  To  compete
successfully  in  this  industry,  we  must  identify  novel  and  unique  drugs  or  methods  of  treatment  and  then  complete  the  development  of  those  drugs  as
treatments before our competitors do so.

We believe that IV Tramadol, if approved, will compete with a number of opioid and non-opioid drugs that are currently available for the management
of acute pain or in development. The most commonly used opioids in the postoperative and acute pain settings are morphine, hydromorphone and fentanyl.
In 2020, the FDA also approved OLINVYK (oliceridine), an intravenous opioid agonist for the management of moderate to severe acute pain in adults,
where the pain is severe enough to require an intravenous opioid and for whom alternative treatments are inadequate. The non-opioid drugs used in this
setting include Ofirmev (IV acetaminophen) and IV formulations of NSAIDs such as Dyloject (diclofenac), Toradol (ketorolac), Anjeso (meloxicam) and
Caldolor  (ibuprofen).  In  addition,  we  also  expect  to  compete  with  agents  such  as  Exparel  (bupivacaine  lipsome  injectable  suspension),  Zynrelef
(bupivacaine and meloxicam) and Xaracoll (bupivacaine implant).

In  addition  to  approved  products,  there  are  a  number  of  product  candidates  in  development  for  the  management  of  acute  pain.  In  addition  to
reformulations  and  fixed-dose  combination  products  of  already  available  therapies,  there  are  also  several  novel  agents  in  clinical  development  such  as
NTM-001 (Neumentum, Inc.) and CA-008 (Concentric Analgesics, Inc.).

We believe that BAER-101, if approved, will compete with a number of selective and non-selective GABA A receptor agonists. The most commonly
used therapies for anxiety and epilepsy are benzodiazepines. Commonly prescribed benzodiazepine therapies are Valium (diazepam), Ativan (lorazepam),
Alepam  (oxazepam), Alodorm  (nitrazepam),  Euhypnos  (temazepam),  Xanax  (alprazolam),  Clonazepam  (klonopin).  There  are  other  selective  GABA A
receptor agonists in clinical development such as darigabat (Cerevel), ENX101 (Engrail Therapeutics), and SAN711 (Saniona).

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We  believe  that AJ201,  if  approved,  will  compete  with  a  number  of  programs  targeting  various  neurologic  pathways. There  are  no  FDA  approved
therapies to treat SBMA. Product candidates in development for the treatment of SBMA include NIDO-361 (Nido Biosciences) and AAV gene therapy
targeting  mutant  androgen  receptor  (University  of  Pennsylvania).  In  Japan,  Leuprorelin  (Takeda)  is  approved  for  the  treatment  of  SBMA,  but  is  not
approved outside of Japan.

Intellectual Property and Patents

General

Our goal is to obtain, maintain and enforce patent protection for our proprietary technologies, including methods of treatment, to preserve our trade
secrets, and to operate without infringing on the proprietary rights of other parties, both in the United States and in other countries. Our policy is to actively
seek to obtain, where appropriate, the broadest intellectual property protection possible for our product candidates, proprietary information and proprietary
technology through a combination of contractual arrangements and patents in the United States.

Patents  and  other  proprietary  rights  are  crucial  to  the  development  of  our  business.  We  will  be  able  to  protect  our  proprietary  technologies  from
unauthorized use by third parties only to the extent that our proprietary rights are covered by valid and enforceable patents, are supported by regulatory
exclusivity  or  are  effectively  maintained  as  trade  secrets. We  have  several  patents  and  patent  applications  related  to  our  proprietary  technology,  but  we
cannot guarantee the scope of protection of the issued patents, or that such patents will survive a validity or enforceability challenge, or that any of the
pending patent applications will issue as patents.

Generally, patent applications in the United States are maintained in secrecy for a period of 18 months or more. The patent positions of biotechnology
and pharmaceutical companies are highly uncertain and involve complex legal and factual questions. Therefore, we cannot predict the breadth of claims
allowed in biotechnology and pharmaceutical patents, or their enforceability. To date, there has been no consistent policy regarding the breadth of claims
allowed in biotechnology patents. Third parties or competitors may challenge or circumvent our patents or patent applications, if issued. If our competitors
prepare and file patent applications in the United States that claim technology also claimed by us, we may have to participate in interference proceedings
declared by the USPTO to determine priority of invention, which could result in substantial cost, even if the eventual outcome is favorable to us. In the
case of inventorship contests relating to patent applications filed on or after March 16, 2013, we may have to participate in derivation proceedings initiated
at the Patent Trial and Appeal Board (PTAB), which could also result in substantial cost. Because of the extensive time required for development, testing
and regulatory review of a potential product, it is possible that before we commercialize any of our products, any related patent may expire or remain in
existence for only a short period following commercialization, thus reducing any advantage of the patent. However, the life of a patent covering a product
that has been subject to regulatory approval may have the ability be extended through the patent restoration program, although any such extension could
still be minimal.

If a patent is issued to a third party containing one or more preclusive or conflicting claims, and those claims are ultimately determined to be valid and
enforceable, we may be required to obtain a license under such patent or to develop or obtain alternative technology, neither of which may be possible. In
the event of litigation involving a third-party claim, an adverse outcome in the litigation could subject us to significant liabilities to such third party, require
us to seek a license for the disputed rights from such third party, and/or require us to cease use of the technology. Moreover, our breach of an existing
license  or  failure  to  obtain  a  license  to  technology  required  to  commercialize  our  products  may  seriously  harm  our  business.  We  also  may  need  to
commence litigation to enforce any patents issued to us or to determine the scope and validity of third party proprietary rights. Litigation would involve
substantial costs.

IV Tramadol

Pursuant  to  the  License Agreement  described  above,  we  have  exclusive,  worldwide  commercialization  rights  to  all  Revogenex  patents,  including
patent applications, divisionals, continuations, and continuations-in-part, that are directed to IV tramadol (with the exception of Canada, Central America,
or South America with respect to 50 mg and 100 mg IV tramadol HCl injections). Currently, this includes U.S. Patent No. 8,895,622 (“the ’622 patent”),
U.S. Patent No. 9,561,195 (“the ’195 patent”), U.S. Patent 9,566,253 (“the ’253 patent”), U.S. Patent No. 9,962,343 (“the ’343 patent”), U.S. Patent No.
10,406,122 (“the ’122 patent”), U.S. Patent No. 9,693,949 (“the ’949 patent”), U.S. Patent 9,968,551 (“the ’551 patent”), U.S. Patent No. 9,980,900 (“the
’900  patent”),  U.S.  Patent  No.  10,022,321  (“the  ’321  patent”),  U.S.  Patent  No.  10,537,521  (“the  ’521  patent”),  U.S.  Patent  No.  10,624,842  (“the  ’842
patent”), U.S. Patent No. 10,751,279 (the ‘279 patent), U.S. Patent No. 10,729,644 (the ‘644 patent), U.S. Patent No. 10,646,433 (“the ‘433 patent”), U.S.
Patent No. 10,617,635 (“the ‘635 patent”), U.S. Patent No. 10,729,645 (”the ‘645 patent”), U.S. Patent No. 10,751,277 (“the ‘277 patent”) and U.S. Patent
No. 10,751,278 (“the ‘278 patent”), and any related patent applications or future patents, including divisionals, continuations, and continuations-in-part.

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The ’622 patent is directed to and claims methods of: treating pain by administering a therapeutically effective dose of tramadol intravenously over a
time period from 10 minutes to about 45 minutes (i.e., the rate of IV Tramadol administration); treating pain in humans by intravenously administering
tramadol in solution at a range of concentrations over the same time period; treating acute pain in humans by administering IV Tramadol over 10 to 30
minutes, such that at least one side effect is reduced; and treating acute postoperative pain by administering tramadol to a human patient intra-operatively at
wound  closure,  or  from  first  demand  of  analgesia  postoperatively,  intravenously  over  a  time  period  from  10  to  30  minutes,  in  conjunction  with
administering further tramadol doses post-operatively and administering a different intravenous opioid analgesic which is not tramadol. Further claims of
the ’622 patent are directed to various effective doses, including 50 mg. These methods of treatment may provide significant benefits (e.g., reduced side
effects) over previously approved methods of administration of IV Tramadol, in which the dose was typically accomplished over a two to three-minute
period. Additional  claims  of  the  ’622  patent  focus  on  the  intravenous  administration  of  tramadol  over  15  (±2)  minutes,  which  represents  the  preferred
method of administration that we will be pursuing in obtaining approval of our product through the FDA. The ’622 patent further describes and claims
pharmacokinetic  properties  of  our  proprietary  method  of  treatment  (e.g.,  Tmax,  Cmax  and  AUC),  which  are  different  from  the  previously  achieved
pharmacokinetics of prior IV tramadol formulations, such as Tramal® solution for injection (available outside the U.S.). This patent is scheduled to expire
on October 20, 2032, absent possible regulatory patent term extensions.

In view of additional prior art discovered after the issuance of the ’622 patent, we have focused efforts on obtaining further patent coverage for the
technology. Pursuant to the License Agreement, we have exclusive commercialization rights to all continuation patent filings of the ’622 patent. As a first
step, we have prosecuted further claims in multiple continuation patent applications of the ’622 patent, in which extensive searches were conducted and all
information  known  to  be  material  to  patentability  was  brought  to  the  attention  of  the  USPTO.  The  goal  was  to  obtain  further  patent  claims  which
patentably differentiate over the prior art. To date, our efforts have resulted in the issuance of the ’195 patent, which issued from U.S. Application Serial
No. 14/550,279 on February 7, 2017; the ’253 patent, which issued from U.S. Application Serial No. 14/713,775 on February 14, 2017; the ’343 patent,
which issued from U.S. Application Serial No. 14/550,279 on May 8, 2018; and the ’122 patent, which issued from U.S Application Serial No. 15/972,684
on September 10, 2019; all of which are entitled “Intravenous Administration of Tramadol,” and all of which contain the same disclosure (specification) as
that of the ’622 patent. The ’195, ’253, ’343 and ’122 patents are scheduled to expire on the same day as the expiration of the ’622 patent (October 20,
2032 absent possible regulatory patent term extensions).

The ’253 patent includes claims directed to a method of treating moderate to severe acute pain in a human patient by a dose of about 50 mg of IV
Tramadol over a time period from 10 minutes to 20 minutes and administering further doses of tramadol at two to six-hour time intervals (each dose being
administered intravenously over the same time period).

The  ’343  patent  includes  claims  directed  to  similar  subject  matter  but  varies  from  the  ’253  patent  in  that  it  specifically  claims  treating  acute  post-

operative pain. There is also a continuation patent application pending with the USPTO.

The ’195 patent includes claims directed to a method of treating moderate to severe acute pain by administering to a human patient a dose of about 50
mg of IV Tramadol over 10 to 20 minutes, and administering further doses of IV Tramadol at two to six hour time intervals to treat pain in said patient,
(each dose administered over 10 to 20 minutes), such that the Cmax does not exceed the Cmax of 100 mg oral tramadol administered every six hours for
nine  doses. The  term  Cmax  refers  to  the  maximum  plasma  concentration  of  tramadol  achieved  during  a  dosing  interval. The  claims  of  the  ’195  patent
therefore further focus on a goal of the technology — that the blood plasma levels of tramadol resulting from our 50 mg intravenous dose to a patient
would not be significantly greater than the blood plasma level of the blood plasma levels of tramadol that are already routinely experienced by patients in
the United States who are administered oral doses of 100 mg tramadol. Tramadol hydrochloride is approved in the United States for oral administration in
an amount from 50 mg to 100 mg administered every four to six hours, not to exceed 400 mg/day.

The  ’122  patent  includes  claims  directed  to  a  method  of  treating  moderate  to  severe  acute  pain  or  acute  post-operative  pain  by  administering  to  a
human patient undergoing an operation a dose of about 50 mg of tramadol at about 2 to about 6 hour time intervals for at least about 48 hours to treat pain
in said patient, wherein each dose of tramadol is administered intravenously over a time period from 10 minutes to 20 minutes, such that the patient is
treated for acute postoperative pain. Further claims call for at least one dose of tramadol to be administered over 15 (±2) minutes.

The ’253, ’195, ’343 and ’122 patents include further claims to the treatment method, including also administering one or more doses of an IV opioid
analgesic  that  is  not  tramadol  as  rescue  medicine  to  the  patient  to  treat  breakthrough  pain.  The  claims  are  further  directed  to  the  use  of  the  treatment
method for postoperative pain, and claims in the ’195, ’343, and ’122 patents are also directed to the treatment method resulting in a reduction in a side-
effect associated with tramadol therapy selected from nausea, vomiting, or both.

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The ’278 and ’277 patents are directed to the treatment method, for example, where acute pain is treated.

Other patents are directed to tramadol doses other than about 50 mg. For example, the patents include the ’279 patent and the ’433 patent (about 60 mg

tramadol), and the ’521 patent and the ’321 patent (about 25 mg tramadol).

The ’645, ’644, and ’635 patents are directed to various aspects of the treatment method wherein tramadol is co-administered with another analgesic:
ketorolac (the ’645 patent), another analgesic selected from NSAIDs, acetaminophen, and another opioid (the ’644 patent), or acetaminophen (the ’635
patent).

We believe that the administration of, e.g., a 50 mg IV Tramadol dose over the prolonged time interval is efficacious and also may advantageously lead
to a lower incidence of side effects and increased drug tolerability. Additionally, we believe that the claims of these patents patentably differentiate over all
prior art that we are aware of and which was made of record with the USPTO.

The License Agreement also grants us the exclusive commercialization rights to the ’949 patent and any related patent applications or future patents,
including divisionals, continuations, and continuations-in-part. The ’949 patent is directed to an IV Tramadol dosing regimen and issued on July 4, 2017.
This new patent describes and claims a dosing regimen in which our IV Tramadol product is dosed to a human patient(s) for treating acute pain in a manner
such  that  the  plasma  levels  obtained  (including  but  not  limited  to  Cmax  and AUC)  are  very  similar  to  treatment  with  a  100  mg  oral  dose  of  tramadol
hydrochloride to a human patient(s) every six hours at steady state. This is accomplished by intravenously administering a first dose of tramadol 50 mg to a
human patient; then intravenously administering a second dose of tramadol 50 mg about 2 hours after the first dose; intravenously administering a third
dose of tramadol 50 mg about 2 hours after the second dose; and thereafter intravenously administering doses of tramadol 50 mg at dosage intervals of
about 4 hours. It is believed that this dosing regimen may provide advantages over the commercially available oral doing regimen, and further allows the
patient to be stepped down from the IV Tramadol dosing regimen to an oral dosing regimen with less concern about deleterious effects which might occur
from a switch from IV to oral analgesic medicine (e.g., as would be the case where the switch to an oral version of the drug provides a much different
Cmax and AUC than the IV dose provides at steady state). This new dosing regimen is the result of considerable experimentation by us, and a prior art
search has not revealed any similar dosing regimen being used or published with respect to IV Tramadol infusions. The patent term of the ’949 patent is
scheduled to expire on May 24, 2036, absent possible regulatory patent term extensions.

A continuation of the ’949 patent issued as the ’551 patent on May 18, 2018, claiming the same dosing regimen except that it includes claims that
specify  that  the  mean  Cmax  after  the  third  administered  dose  of  tramadol  is  similar  to  the  mean  Cmax  at  steady-state  for  a  dosing  regimen  of  100  mg
tramadol HCl administered orally every 6 hours, and/or specifies pharmacokinetic parameters for Cmax and/or AUC at steady-state. The ’551 patent is
scheduled to expire on the same day as the ’949 patent (May 24, 2036, absent possible regulatory patent term extensions).

The ’900 patent (a continuation-in-part of the ’949 patent) issued on May 29, 2018 and is directed to the same dosing regimen, except that it includes
claims that specify the pharmacokinetic parameters after the third administered dose of tramadol. Further continuation patent applications are pending for
(i)  the  50  mg  dosing  regimen  to  human  patients  experiencing  acute  pain  or  acute  post-operative  pain;  (ii)  the  50  mg  dosing  regimen  directed  to
administering  a  first  dose  of  tramadol  50  mg  to  a  human  patient  and  thereafter  intravenously  administering  additional  doses  of  tramadol  to  the  human
patient(s) in an amount of about 50 mg tramadol at dosage intervals of about 4 hours, except that a second dose is intravenously administered as a loading
dose at a shortened interval as compared to the dosage interval of about 4 hours, and (iii) administering the 50 mg dosing regimen as described with an
NSAID  as  well.  The  ’900  patent  is  scheduled  to  expire  on  the  same  day  as  the  ’949  patent  (May  24,  2036,  absent  possible  regulatory  patent  term
extensions).

The  License Agreement  also  grants  us  the  exclusive  commercialization  rights  to  continuation  applications  of  the  ’949,  ’551,  and  ’900  patents  (and
related  applications)  that  are  currently  pending  at  the  USPTO.  This  includes,  but  is  not  limited  to,  U.S. Application  Serial  No.  15/976,503  (“the  ’503
application”), a continuation of the ’551 patent and filed on May 10, 2018; U.S. Application Serial No. 16/223,522 (“the ’522 application”), a continuation
of the ’199 application and filed on December 18, 2018; U.S. Application Serial No. 15/986,199 (“the ’199 application”), a continuation of the ’900 patent
and  filed  on  May  22,  2018;  and  U.S. Application  Serial  No.  16/223,556  (“the  ’556  application”),  a  continuation  of  the  ’503  application  and  filed  on
December  18,  2018.  The  ’503,  ’522,  and  ’199  applications  are  directed  to  various  dosing  regimens  for  intravenous  administration  of  a  50  mg  dose  of
tramadol. The ’556 application is directed to various dosing regimens for intravenous administration of a 60 mg dose of tramadol.

The License Agreement further grants us exclusive commercialization rights to new patents/patent applications pending with the USPTO directed to
the intravenous administration of tramadol co-administered with other analgesics. Currently, these patent applications include U.S. Application Serial No.
16/269,213 (“the ’213 application”, now the ’279 patent), a continuation of the ’556

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application and filed February 6, 2019; U.S. Application Serial No. 16/269,124 (“the ’124 application”; now U.S. Patent No. 10,729,644), a continuation of
the ’522 application and filed on February 6, 2019; U.S. Application Serial No. 16/375,363 (“the ’363 application”, now the ’635 patent), a continuation of
the ’213 application and filed on April 4, 2019 (now U.S. Patent No. 10,751,279); and U.S. Application Serial No. 16/376,382 (“the ’382 application”, now
the ’645 patent), a continuation of the ’213 application and filed on April 5, 2019. The ’213 application is directed to intravenously administering a first
dose of 60 mg of tramadol, later administering doses every 6 hours (except for the second dose, which is a loading dose administered in a shorter time
period),  and  also  administering  another  analgesic.  The  ’124  application  (now  the  ’644  patent)  is  similar,  but  it  claims  a  dosage  of  50  mg.  The  ’363
application is also similar to the ’213 application, in that it claims 60 mg, but it varies in that it specifies acetaminophen as the other analgesic. The ’382
application is similar to the ’124 application, in that it claims 50 mg, but it varies in that it specifies ketorolac as the other analgesic.

The License Agreement also grants us the exclusive commercialization rights to the ’321 patent, which is directed to an IV Tramadol dosing regimen
and issued on July 17, 2018. This new patent describes and claims a dosing regimen in which our IV Tramadol product is dosed to a human patient(s) for
treating acute pain by intravenously administering a first dose of tramadol 25 mg to a human patient; then intravenously administering a second dose of
tramadol 25 mg about 2 hours after the first dose; intravenously administering a third dose of tramadol 25 mg about 2 hours after the second dose; and
thereafter intravenously administering doses of tramadol 25 mg at dosage intervals of about 4 hours. The ’321 patent is scheduled to expire on April 13,
2037, absent possible regulatory patent term extensions.

A continuation of the ’321 patent issued as the ’521 patent on January 21, 2020, claiming the same dosage as the ’321 patent (25 mg), but over dosing
intervals of about 4 hours, where the second dose is intravenously administered as a loading dose at a shortened interval as compared to the interval of
about 4 hours. It further claims this method of treatment, where the at least one side effect, selected from nausea, vomiting, and seizure, is reduced. The
’521 patent is scheduled to expire on the same day as the ’321 patent (April 13, 2037, absent possible regulatory patent term extensions).

With the exception of 50 mg and 100 mg dosages of IV tramadol HCl in Canada, Central America, and South America, the License Agreement also
grants us the exclusive commercialization rights to certain foreign patents and patent applications, including PCT applications. With the exception of the
territory constraint listed above, we have the exclusive commercialization rights to PCT Application No. US/2012/033304 and any related patents or patent
applications.

In sum, we believe that our patent filings will prevent third parties from marketing a generic version of our product without infringing claims of the
patent(s)  we  are  seeking.  Further,  we  have  conducted  clearance  searches  of  U.S.  issued  and  foreign  patents,  and  have  not  identified  any  bars  to  the
commercialization of our tramadol technology.

BAER-101

In  December  2019,  Baergic  licensed  intellectual  property  related  to  BAER-101  (formerly  known  as AZD7325)  from AstraZeneca  Plc  (“AZ”)  and
Cincinnati Children’s Hospital Medical Center (“CCHMC”) relating to AZD7325 including four issued U.S. patents and related foreign patents. Two of the
issued U.S. patents claim the compound itself, related cinnoline compounds, and pharmaceutical preparations thereof and related foreign patents including
Canada, China, France, Germany, Italy, Japan, Spain, Sweden, Switzerland, and United Kingdom. Two additional US patents claim methods of use of the
compound as it relates to an orphan disease. The compound-related patents may first begin to expire as early as December 2026 and the method of use
patents may first begin to expire as early as 2036.

AJ201

In February 2023, we licensed intellectual property rights pertaining to the molecule known as JM17 which underlies the final product form AJ201.
The  intellectual  property  licensed  includes  issued  patents  in  the  US  relating  to  the  compound  itself,  and  methods  of  use  for  treating  various  medical
conditions associated with the androgen receptor. The compound-related patent may first begin to expire as early as 2029 and the method patent as early as
2028. There is also an additional issued patent relating to methods of treating various neurodegenerative disorders which may first begin to expire in 2040.

Other Intellectual Property Rights

We depend upon trademarks, trade secrets, and continuing technological advances to develop and maintain our competitive position. We also depend

upon the skills, knowledge and experience of our scientific and technical personnel, as well as that of our advisors,

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consultants and other contractors. This knowledge and experience we call “know-how.” To help protect our proprietary know-how which is not patentable,
and for inventions for which patents may be difficult to enforce, we rely on trade secret protection and confidentiality agreements to protect our interests.
To this end, we require all employees, scientific advisors, consultants, collaborators and other contractors, upon commencement of a relationship with us,
to enter into confidentiality agreements, which prohibit the disclosure of confidential information and, in the case of parties other than our research and
development collaborators, require disclosure and assignment to us of the ideas, developments, discoveries and inventions important to our business. These
agreements  are  designed  to  protect  our  proprietary  information  and  to  grant  us  ownership  of  technologies  that  are  developed  in  connection  with  their
relationship  with  us.  These  agreements  may  not,  however,  provide  protection  for  our  trade  secrets  in  the  event  of  unauthorized  disclosure  of  such
information.

Supply and Manufacturing

The  chemical  name  for  tramadol  hydrochloride  is  cis-2-[(dimethyl  amino)  methyl]-1-(3-methyoxyphenyl)  cyclohexanol  hydrochloride.  Unless
otherwise specified, the term tramadol refers to the racemic mixture of the (±) cis isomers. IV Tramadol (Tramadol Hydrochloride Injection) is a sterile
solution formulation of tramadol HCl 50 mg/1 mL, for IV administration. Each unit of IV Tramadol consists of glass ampoules of 50 mg of tramadol HCl
and sodium acetate as buffering agent in 1 mL of water for injection. The final drug product is stable at room temperature.

We  do  not  own  or  operate  manufacturing  facilities  for  the  production  of  our  product  candidates,  nor  do  we  have  plans  to  develop  or  own
manufacturing  operations  in  the  foreseeable  future.  Currently,  we  have  one  manufacturer,  Polpharma,  who  subcontracts  several  activities  to  another
manufacturer,  to  provide  us  clinical  and  commercial  supply  of  IV  Tramadol  in  accordance  with  current  Good  Manufacturing  Practice  (CGMP)
requirements. We also may plan to qualify a backup manufacturer. We will be obligated to purchase a minimum amount of final packaged drug product
from our current manufacturer over the course of five years commencing upon the approval of our NDA for IV Tramadol. We will pay a fixed per dose unit
fee to our current manufacturer in addition to a low single digit royalty on net sales revenue and a milestone payment amount of $2.0 million upon FDA
approval of IV Tramadol.

We  and  our  manufacturers,  as  well  as  their  key  subcontractors,  are  and  will  be  subject  to  extensive  government  regulation  in  connection  with  the
manufacture  of  any  pharmaceutical  product,  including  ongoing  periodic  and  unannounced  inspections  by  the  FDA,  the  DEA  and  corresponding  state,
European and other foreign agencies to ensure strict compliance with CGMPs and other applicable state, federal and foreign regulations. We do not have
control over third party manufacturers’ compliance with these regulations and standards, other than through contractual obligations and audit oversight. If
they  are  deemed  out  of  compliance  with  CGMPs,  product  recalls  could  result,  inventory  could  be  destroyed,  production  could  be  stopped  and  supplies
could be delayed or otherwise disrupted.

If we need to change manufacturers after commercialization, the FDA and some corresponding foreign regulatory agencies must approve these new
manufacturers  in  advance,  which  will  involve  testing  and  additional  inspections  to  ensure  compliance  with  CGMPs  and  other  FDA  regulations  and
standards  and  may  require  significant  lead  times  and  delay.  Furthermore,  switching  manufacturers  may  be  difficult  because  the  number  of  potential
manufacturers is limited. It may be difficult or impossible for us to find a replacement manufacturer quickly or on terms acceptable to us, or at all.

Government and Industry Regulations

Government  authorities  in  the  United  States,  at  the  federal,  state  and  local  level,  and  other  countries  extensively  regulate,  among  other  things,  the
research, development, testing, manufacture, quality control, approval, labeling, packaging, storage, record-keeping, promotion, advertising, distribution,
post-approval monitoring and reporting, marketing and export and import of products such as those we are developing.

U.S. Drug Development

In the United States, the FDA regulates drugs under the FDCA, and its implementing regulations. Since IV Tramadol is an opioid, such drugs are also
regulated by the DEA as controlled substances under the Controlled Substances Act, even at the drug development stage. Drugs are also subject to other
federal,  state  and  local  statutes  and  regulations.  The  process  of  obtaining  regulatory  approval  and  maintaining  subsequent  compliance  with  applicable
federal, state and local 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 product development, the approval process or after approval may subject an applicant to administrative or judicial
sanctions. These sanctions could include, among other actions, the FDA’s refusal to approve pending applications, withdrawal of an approval, a clinical
hold, untitled or warning letters, voluntary product recalls or market withdrawals, product seizures, total or partial suspension of production or distribution
injunctions,

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fines,  consent  decrees,  refusals  of  government  contracts,  restitution,  disgorgement  or  civil  and  criminal  penalties.  Any  regulatory,  compliance  or
enforcement  action  by  any  agency  or  judicial  enforcement  action  could  have  a  material  adverse  effect  on  our  products,  or  our  Company.  If  we  fail  to
manufacture IV Tramadol in sufficient quantities and at acceptable quality and pricing levels, fail to comply with additional DEA requirements related to
controlled substances, or fail to fully comply with CGMP regulations, we may face delays in the commercialization of IV Tramadol or be unable to meet
market demand, and may be unable to generate potential revenues.

Our product candidates must be approved by the FDA through one of FDA’s available drug approval processes before they may be legally marketed in
the United States – (1) an NDA submitted under section 505(b)(1) of the FDCA; (2) an abbreviated new drug application (“ANDA”) under section 505(j);
or  (3)  a  new  drug  application  submitted  under  section  505(b)(2)  of  the  FDCA  (505(b)(2)  application).  We  have  already  submitted  our  first  505(b)(2)
application  and  intend  to  utilize  the  505(b)(2)  regulatory  approval  pathway  for  any  additional  product  candidates.  Development  and  approval  of  drugs
generally involves the following:

● Submission to the FDA of an IND, which must become effective before clinical trials involving humans may begin;

● Approval by an independent institutional review board, or IRB, or ethics committee at each clinical trial site before a trial may be initiated at that

site;

● Performance  of  adequate  and  well-controlled  human  clinical  trials  in  accordance  with  applicable  IND  regulations  and  other  good  clinical

practices, or GCPs;

● Submission of an application (NDA, ANDA or 505(b)(2)) to the FDA;

● The FDA’s decision within 60 days of its receipt of an NDA to accept it for filing and review;

● Satisfactory  completion  of  an  FDA  pre-approval  inspection  of  the  manufacturing  facility  or  facilities  where  the  drug  is  produced  to  assess
compliance with CGMPs and assure that the facilities, methods and controls are adequate to preserve the drug’s identity, strength, quality and
purity;

● Possible FDA audit of the clinical trial sites that generated the data in support of the NDA; and

● FDA review and approval of the NDA.

The nonclinical testing, clinical trials and review process requires substantial time, effort and financial resources, and we cannot be certain that any
approvals  for  our  product  candidates  will  be  granted  on  a  timely  basis,  if  at  all.  The  data  required  to  support  an  NDA  are  generated  in  two  distinct
developmental stages: nonclinical and clinical. The nonclinical development stage generally involves synthesizing the active component, developing the
formulation  and  control  procedures  and  determining  the  manufacturing  process,  as  well  as  carrying  out  non-human  toxicology,  pharmacology  and  drug
metabolism studies in the laboratory, which may support subsequent clinical testing in humans. In the case of documentation to support a 505(b)(2) NDA,
this nonclinical data may be referenced in literature or the FDA’s previous findings of safety and efficacy for a listed drug. The sponsor must submit the
results of the nonclinical studies, together with manufacturing information, analytical data, any available clinical data or literature and a proposed clinical
protocol, to the FDA as part of the IND. An IND is a request for authorization from the FDA to administer an investigational drug product to humans, and
must become effective before clinical trials may begin. An IND automatically becomes effective 30 days after receipt by the FDA, unless before that time
the FDA raises concerns or questions related to one or more proposed clinical trials and places the IND on clinical hold. In such a case, the IND sponsor
and  the  FDA  must  resolve  any  outstanding  concerns  before  the  clinical  trial  can  begin. As  a  result,  submission  of  an  IND  may  not  result  in  the  FDA
allowing clinical trials to commence.

The  clinical  stage  of  development  involves  the  administration  of  the  product  candidate  to  healthy  volunteers  and  patients  under  the  supervision  of
qualified investigators, generally physicians not employed by or under the sponsor’s control, in accordance with GCPs, which include the requirement that
all  research  subjects  provide  their  informed  consent  for  their  participation  in  any  clinical  trial.  Clinical  trials  are  conducted  under  protocols  detailing,
among other things, the objectives of the trial, dosing procedures, subject selection and exclusion criteria and the parameters to be used to monitor subject
safety and assess efficacy. Each protocol, and any subsequent amendments to the protocol, must be submitted to the FDA as part of the IND. Further, each
clinical  trial  must  be  reviewed  and  approved  by  an  independent  IRB  for  each  institution  where  the  trial  will  be  conducted  to  ensure  that  the  risks  to
individuals  participating  in  the  clinical  trials  are  minimized  and  are  reasonable  in  relation  to  anticipated  benefits. The  IRB  also  approves  the  informed
consent form that must be provided to each subject or his or her legal representative and must monitor the clinical trial until completed.

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Clinical Trials

Clinical trials are generally conducted in three sequential phases, known as Phase 1, Phase 2 and Phase 3, and may overlap.

● Phase 1 clinical trials generally involve a small number of healthy volunteers who are initially exposed to a single dose and then multiple doses of
the product candidate. The primary purpose of these clinical trials is to assess the metabolism, pharmacology, side effect tolerability and safety of
the drug.

● Phase 2 clinical trials typically involve studies in disease-affected patients to determine the dose required to produce the desired benefits. At the
same  time,  safety  and  further  pharmacokinetic  and  pharmacodynamics  information  is  collected,  possible  adverse  effects  and  safety  risks  are
identified and a preliminary evaluation of efficacy is conducted.

● Phase 3 clinical trials generally involve large numbers of patients at multiple sites and are designed to provide the data necessary to demonstrate
the product candidate’s safety and effectiveness for its intended use, establish its overall benefit/risk relationship, and provide an adequate basis
for approval.

Post-approval  trials,  sometimes  referred  to  as  Phase  4,  may  be  conducted  after  initial  marketing  approval.  These  trials  are  used  to  gain  additional
experience from the management of patients in the intended therapeutic indication. In certain instances, the FDA may mandate the performance of Phase 4
clinical trials as a condition of approval of an NDA.

Before approval, progress reports detailing the results of the clinical trials, among other information, must be submitted at least annually to the FDA,
and written IND safety reports must be submitted to the FDA and investigators for serious and unexpected suspected adverse events, findings from other
studies suggesting a significant risk to humans exposed to the same or similar drugs, findings from animal or in vitro testing suggesting a significant risk to
humans, and any clinically important rate increase of a serious suspected adverse reaction compared to that listed in the protocol or investigator brochure.
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 may suspend
or terminate a clinical trial at any time on various grounds, including a finding that the research subjects are being exposed to an unacceptable health risk.
Similarly,  an  IRB  can  suspend  or  terminate  approval  of  a  clinical  trial  at  its  institution  if  the  trial  is  not  being  conducted  in  accordance  with  the  IRB’s
requirements or the use of the drug raises any safety concerns. Additionally, some clinical trials are overseen by an independent group of qualified experts
organized by the sponsor, known as a data safety monitoring board or committee. Depending on its charter, this group may determine whether a trial may
move forward at designated check points based on access to certain data from the trial.

There  are  also  requirements  governing  the  reporting  of  ongoing  clinical  trials  and  completed  trial  results  to  public  registries.  Sponsors  of  certain
clinical  trials  of  FDA-regulated  products  are  required  to  register  and  disclose  specified  clinical  trial  information,  which  is  publicly  available  at
www.clinicaltrials.gov. Information related to the product, patient population, phase of investigation, study sites and investigators and other aspects of the
clinical  trial  is  then  made  public  as  part  of  the  registration.  Sponsors  are  also  obligated  to  discuss  the  results  of  their  clinical  trials  after  completion.
Disclosure  of  the  results  of  these  trials  can  be  delayed  until  the  new  product  or  new  indication  being  studied  has  been  approved.  However,  there  are
evolving  rules  and  increasing  requirements  for  publication  of  all  trial-related  information,  and  it  is  possible  that  data  and  other  information  from  trials
involving drugs that never garner approval could require disclosure in the future.

Concurrent with clinical trials, companies usually develop additional information about the chemistry and physical characteristics of the drug as well
as finalize a process for manufacturing it in commercial quantities in accordance with CGMP requirements. The manufacturing process must be capable of
consistently  producing  quality  batches  of  the  product  candidate,  and,  among  other  things,  a  drug  manufacturer  must  develop  methods  for  testing  the
identity, strength, quality and purity of the final drug product. Appropriate packaging must be selected and tested, and stability studies must be conducted
to demonstrate that the product candidate does not undergo unacceptable deterioration over its shelf life.

NDA and FDA Review Process

The results of nonclinical studies and clinical trials, together with other detailed information, including extensive information on manufacturing and
drug composition and proposed labeling, are submitted to the FDA in the form of an NDA requesting approval to market the drug for one or more specified
indications. The FDA reviews an NDA to determine, among other things, whether a drug is safe and effective for its intended use and whether the product
is being manufactured in accordance with CGMPs to assure and preserve

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the product’s identity, strength, quality and purity. FDA approval of an NDA must be obtained before a drug may be legally marketed in the United States.

Under the PDUFA as amended in 2017, each NDA must be accompanied by a user fee. The FDA adjusts the PDUFA user fees on an annual basis.
According to the FDA’s current fee schedule for fiscal year (FY) 2023, effective through September 30, 2023, the user fee for an application requiring
clinical data, such as an NDA, is $3,242,026. Clinical data, as interpreted by the FDA to assess fees under PDUFA, include (1) study reports or literature
reports of what are explicitly or implicitly represented by the applicant to be adequate and well-controlled trials for safety or effectiveness or (2) reports of
comparative activity (other than bioequivalence and bioavailability studies), immunogenicity, or efficacy, where those reports are necessary to support a
claim of comparable clinical effect. The term does not include bioequivalence and bioavailability studies submitted in support of an NDA. PDUFA also
imposes  an  annual  Prescription  Drug  Program  Fee  ($393,933  per  approved  prescription  drug  product  for  FY  2023)  for  establishments  named  as  the
applicant in a human drug application. An establishment is not to be assessed more than five (5) prescription drug program fees in a given fiscal year. Fee
waivers or reductions are available in certain circumstances, including waiver of the application fee for the first application filed by a small business.

The FDA performs an administrative review of an NDA before accepting it for filing and may request additional information rather than accepting the
applications. The FDA must make a decision on accepting an NDA for filing within 60 days of receipt. Once the submission is accepted for filing, the FDA
begins an in-depth scientific and technical review of the NDA. Under the goals and policies agreed to by the FDA under PDUFA, the FDA has ten months
from the filing date in which to complete its initial review of a standard NDA and respond to the applicant, and six months from the filing date for an NDA
designated  for  priority  review.  The  FDA  does  not  always  meet  its  PDUFA  goal  dates  for  standard  and  priority  NDAs,  and  the  review  process  is  often
significantly extended by FDA requests for additional information or clarification.

Before approving an NDA, the FDA will conduct a pre-approval inspection of the manufacturing facilities for the new product to determine whether
they comply with CGMPs. 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 to specifications. The FDA may also audit data from clinical trials to
ensure compliance with GCP requirements. Additionally, the FDA may refer applications for novel drug products or drug products which 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 regarding whether the application should be approved and, if so, under what conditions. The FDA is not bound by the recommendations
of an advisory committee, but it considers them carefully when making decisions. NDAs submitted under Section 505(b)(2) are typically not referred to an
Advisory Panel for consideration unless new safety information is revealed in the review cycle. The FDA likely will re-analyze the clinical trial data, which
could result in extensive discussions between the FDA and the applicant during the review process. The review and evaluation of an NDA by the FDA is
extensive and time consuming and may take longer than originally planned to complete, and we may not receive a timely approval, if at all.

After the FDA evaluates an NDA, it will issue an approval letter or a Complete Response Letter. An approval letter authorizes commercial marketing
of the drug with prescribing information for specific indications. A Complete Response Letter indicates that the review cycle of the application is complete
and the application will not be approved in its present form. A Complete Response Letter usually describes the specific deficiencies in the NDA identified
by  the  FDA,  and  may  require  additional  clinical  data,  such  as  an  additional  pivotal  Phase  3  clinical  trial,  and  other  significant  and  time-consuming
requirements related to clinical trials, nonclinical studies or manufacturing. If a Complete Response Letter is issued, the applicant may resubmit the NDA,
addressing all of the deficiencies identified in the letter, or withdraw the application. Even if such data and information are submitted, the FDA may decide
that  the  NDA  does  not  satisfy  the  criteria  for  approval.  Data  obtained  from  clinical  trials  are  not  always  conclusive,  and  the  FDA  may  interpret  data
differently than the sponsor interprets the same data.

There is no assurance that the FDA will approve a product candidate for marketing, and the sponsor may encounter significant difficulties or costs
during  the  review  process.  If  a  product  receives  marketing  approval,  the  approval  may  be  significantly  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, or it may condition approval on changes to the proposed labeling. The FDA
also may condition approval on the development of adequate controls and specifications for manufacturing and a commitment to conduct post-marketing
testing and surveillance to monitor the potential effects of approved products. For example, the FDA may require Phase 4 trials designed to further assess a
drug’s safety and efficacy.

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The FDA may also place other conditions on approval including the requirement for a risk evaluation and mitigation strategy, or REMS, to assure the
safe use of the drug. If the FDA concludes a REMS is needed, the sponsor of the NDA must submit a proposed REMS. The FDA will not approve the NDA
without an approved REMS, if required. A REMS 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. Any of these limitations on approval or marketing could restrict the
commercial  promotion,  distribution,  prescription  or  dispensing  of  products.  Marketing  approval  may  be  withdrawn  for  non-compliance  with  regulatory
requirements or if problems occur following initial marketing.

Section 505(b)(2) Regulatory Approval Pathway

Section  505(b)(2)  was  added  to  the Act  by  the  Drug  Price  Competition  and  Patent  Term  Restoration Act  of  1984  (Hatch-Waxman Amendments).
Section 505(b)(2) of the FDCA provides an alternate regulatory pathway for approval of a new drug by allowing the FDA to rely on data not developed by
the applicant. Specifically, Section 505(b)(2) permits the submission of an NDA where one or more of the investigations relied upon by the applicant for
approval  was  not  conducted  by  or  for  the  applicant  and  for  which  the  applicant  has  not  obtained  a  right  of  reference.  The  applicant  may  rely  upon
published literature and/or the FDA’s findings of safety and effectiveness for an approved drug already on the market. Approval or submission of a 505(b)
(2) application, like those for abbreviated new drugs, or ANDAs, may be delayed because of patent and/or exclusivity rights that apply to the previously
approved drug.

Under the 505(b)(2) regulatory approval pathway, the applicant may reduce some of the burdens of developing a full clinical program by relying on
investigations not conducted by the applicant and for which the applicant has not obtained a right of reference, such as prior investigations involving the
listed drug. In such cases, some clinical trials may not be required or may be otherwise limited.

A 505(b)(2) application may be submitted for a new chemical entity (NCE), when some part of the data necessary for approval is derived from studies
not conducted by or for the applicant and when the applicant has not obtained a right of reference. Such data are typically derived from published studies,
rather than FDA’s previous findings of safety and effectiveness of a previously approved drug. For changes to a previously approved drug however, an
applicant may rely on the FDA’s finding of safety and effectiveness of the approved drug, coupled with information needed to support the change from the
approved drug, such as new studies conducted by the applicant or published data. When based on an approved drug, the 505(b)(2) drug may be approved
for all of the indications permitted for the approved drug, as well as any other indication supported by additional data.

Section 505(b)(2) applications also may be entitled to marketing exclusivity if supported by appropriate data and information. As discussed in more
detail below, three-year new data exclusivity may be granted to the 505(b)(2) application if one or more clinical investigations conducted in support of the
application, other than bioavailability/bioequivalence studies, were essential to the approval and conducted or sponsored by the applicant. Five years of
marketing exclusivity may be granted if the application is for an NCE, and pediatric exclusivity is likewise available.

Orange Book Listing and Paragraph IV Certification

For  NDA  submissions,  including  505(b)(2)  applications,  applicants  are  required  to  list  with  the  FDA  certain  patents  with  claims  that  cover  the
applicant’s product. Upon approval, each of the patents listed in the application is published in  Approved Drug Products with Therapeutic Equivalence
Evaluations, commonly referred to as the Orange Book. Any applicant who subsequently files an ANDA or a 505(b)(2) application that references a drug
listed  in  the  Orange  Book  must  certify  to  the  FDA  that  (1)  no  patent  information  on  the  drug  product  that  is  the  subject  of  the  application  has  been
submitted to the FDA; (2) such patent has expired; (3) the date on which such patent expires; or (4) such patent is invalid or will not be infringed upon by
the manufacture, use or sale of the drug product for which the application is submitted. This last certification is known as a Paragraph IV certification.

If an applicant has provided a Paragraph IV certification to the FDA, the applicant must also send notice of the Paragraph IV certification to the holder
of the NDA for the approved drug and the patent owner once the application has been accepted for filing by the FDA. The NDA holder or patent owner
may then initiate a patent infringement lawsuit in response to notice of the Paragraph IV certification. The filing of a patent infringement lawsuit within 45
days of the receipt of a Paragraph IV certification prevents the FDA from approving the ANDA or 505(b)(2) application until the earlier of 30 months from
the date of the lawsuit, the applicant’s successful defense of the suit, or expiration of the patent.

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Pediatric Information

Under the Pediatric Research Equity Act, or PREA, an NDA or supplement to an NDA must contain data to assess the safety and efficacy of the drug
for the claimed indications in all relevant pediatric subpopulations and to support dosing and administration for each pediatric subpopulation in which the
product is safe and effective. The FDA may grant deferrals for submission of pediatric data or full or partial waivers.

The Food and Drug Administration Safety and Innovation Act, or FDASIA, requires that a sponsor who is planning to submit an NDA for a new active
ingredient, new indication, new dosage form, new dosing regimen or new route of administration submit an initial Pediatric Study Plan, or PSP, within 60
days of an end-of-Phase 2 meeting or, if there is no such meeting, as early as practicable before the initiation of the Phase 3 or Phase 2/3 trial. The initial
PSP must include an outline of the pediatric trial(s) that the sponsor plans to conduct, including objectives and design, age groups, relevant endpoints and
statistical approach, or a justification for not including such information and any request for a deferral of pediatric assessments or a full or partial waiver of
the  requirement  to  provide  data  from  pediatric  trials.  The  FDA  and  the  sponsor  must  reach  an  agreement  on  the  PSP,  but  the  sponsor  can  submit
amendments  to  an  agreed-upon  initial  PSP  at  any  time  if  changes  to  the  pediatric  plan  need  to  be  considered  based  on  data  collected  from  nonclinical
studies, early phase clinical trials and other clinical development programs.

Post-Marketing Requirements

Following approval, the company and the new product are subject to continuing regulation by the FDA, which include monitoring and recordkeeping
activities, reporting of adverse experiences and complying with promotion and advertising requirements, which include prohibitions on the promotion of
the drugs for unapproved, or “off-label” uses. Although physicians may prescribe legally available drugs for off-label treatments, manufacturers may not
promote such non-FDA approved uses. Prescription drug promotional materials must be submitted to the FDA in conjunction with their first use on an on-
going  basis.  Further,  if  there  are  any  modifications  to  the  drug,  including  changes  to  indications,  labeling,  or  manufacturing  processes  or  facilities,  the
applicant may be required to submit and obtain FDA approval of a supplemental NDA or new NDA, which may require the applicant to develop additional
data or conduct additional nonclinical studies or clinical trials.

The FDA regulations require that products be manufactured in specific approved facilities and in accordance with CGMPs. These regulations require,
among other things, quality control and quality assurance, the maintenance of records and documentation and the obligation to investigate and correct any
deviations from CGMPs. Drug manufacturers and other entities involved in the manufacture and distribution of approved drugs 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 CGMPs and other laws. Accordingly, manufacturers must continue to expend time, money and effort in the area of production and
quality  control  to  maintain  compliance  with  CGMPs.  The  discovery  of  violative  conditions,  including  failure  to  conform  to  CGMPs,  could  result  in
enforcement  actions,  and  the  discovery  of  problems  with  a  product  after  approval  may  result  in  restrictions  on  a  product,  manufacturer  or  holder  of  an
approved NDA, including voluntary recalls and product seizures.

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,  untitled  or  warning  letters  from  the  FDA,  mandated  corrections  to
advertising or communications to 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.  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 FDCA provides three years of marketing exclusivity for an NDA, or supplement to an existing NDA, for a drug product that contains a previously
approved NCE if new clinical investigations, other than bioavailability/bioequivalence studies, were essential to the application’s approval (e.g., for new
indications, dosages or strengths of an existing drug). This three-year exclusivity for new data covers only the modification for which the drug received
approval on the basis of the new clinical investigations and does not prohibit the FDA from approving ANDAs for drugs containing the active agent for the
original indication. Furthermore, this exclusivity will not delay the submission or approval of a full NDA. However, an applicant submitting a full NDA
would be required to conduct or obtain a right of reference to all of the nonclinical studies and adequate and well-controlled clinical trials necessary to
demonstrate safety and efficacy.

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Pediatric exclusivity is another type of regulatory market exclusivity in the United States, which, if granted, adds six months to existing exclusivity
periods and patent terms. This six-month exclusivity, which runs from the end of other exclusivity protections or patent term, may be granted based on the
voluntary completion of a pediatric trial in accordance with an FDA-issued “Written Request.” The FDA issues a written request for pediatric clinical trials
before  approval  of  an  NDA  only  where  it  determines  that  information  relating  to  the  use  of  a  drug  in  a  pediatric  population,  or  part  of  the  pediatric
population, may produce health benefits in that population.

DEA Regulation

Because IV Tramadol is subject to the Controlled Substances Act (CSA) we must comply with various statutory requirements set forth by the CSA, as
amended, and its implementing regulations as enforced by the DEA. The CSA imposes various registration, record-keeping and reporting requirements,
procurement and manufacturing quotas, labeling and packaging requirements, security controls, prescription and order form requirements and restrictions
on prescription refills for certain kinds of pharmaceutical products. A principal factor for determining the particular requirements of the CSA applicable to
a product, if any, is its actual or potential abuse profile, which is classified into a DEA schedule. A product may be listed as a Schedule I, II, III, IV or V
controlled  substance,  with  Schedule  I  presenting  the  highest  perceived  risk  of  abuse  and  Schedule  V  presenting  the  least.  For  example,  Schedule  I
controlled  substances  have  no  currently  accepted  medical  use  in  treatment  in  the  United  States  and  a  lack  of  accepted  safety  for  use  under  medical
supervision. The active ingredient in IV Tramadol is classified as a Schedule IV controlled substance.

Annual registration is required for any facility that manufactures, distributes, dispenses, imports or exports any controlled substance. The registration
is  specific  to  the  particular  location,  activity  and  controlled  substance  schedule.  For  example,  separate  registrations  are  needed  for  import  and
manufacturing,  and  each  registration  will  specify  which  schedules  of  controlled  substances  are  authorized.  Similarly,  separate  registrations  are  also
required for separate facilities.

The DEA typically inspects a facility to review its security measures prior to issuing a registration and on a periodic basis. Security requirements vary
by  controlled  substance  schedule,  with  the  most  stringent  requirements  applying  to  Schedule  I  and  Schedule  II  controlled  substances  and  less  stringent
requirements for Schedules III, IV, and V. Required security measures include background checks on employees and physical control of inventory through
measures such as vaults and inventory reconciliations. Records must be maintained for the handling of all controlled substances, and periodic reports made
to the DEA. Reports must also be made for thefts or losses of any controlled substance, and to obtain authorization to destroy any controlled substance.

In addition, a DEA quota system controls and limits the availability and production of controlled substances in Schedule I or II. Distributions of any
Schedule I or II controlled substance must also be accompanied by special order forms, with copies provided to the DEA. Because the active ingredient in
IV Tramadol is currently regulated as a Schedule IV controlled substances, it will not be subject to the DEA’s production and procurement quota scheme.

To  enforce  these  requirements,  the  DEA  conducts  periodic  inspections  of  registered  establishments  that  handle  controlled  substances.  Failure  to
maintain  compliance  with  applicable  requirements,  particularly  as  manifested  in  loss  or  diversion,  can  result  in  administrative,  civil  or  criminal
enforcement  action.  The  DEA  may  seek  civil  penalties,  refuse  to  renew  necessary  registrations  or  initiate  administrative  proceedings  to  revoke  those
registrations. In some circumstances, violations could result in criminal proceedings.

In addition to federal scheduling, some drugs may be subject to state-controlled substance regulation and thus more extensive requirements than those

determined by the DEA and FDA.

Other Healthcare Laws and Compliance Requirements

Manufacturing, sales, promotion and other activities following product approval are also subject to regulation by numerous regulatory authorities in
addition to the FDA, including the Centers for Medicare & Medicaid Services, other divisions of the Department of Health and Human Services, the U.S.
Department  of  Justice,  the  DEA,  the  Consumer  Product  Safety  Commission,  the  Federal  Trade  Commission,  the  Occupational  Safety  &  Health
Administration, the Environmental Protection Agency and state and local governments.

We will also be subject to various federal and state laws targeting fraud and abuse in the healthcare industry. These laws may impact, among other

things, our proposed sales, marketing and educational programs. In addition, we may be subject to patient privacy

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regulation by both the federal government and the states in which we conduct our business. The laws that may affect our ability to operate include:

● The federal Anti-Kickback Statute, which prohibits, among other things, persons from knowingly and willfully soliciting, receiving, offering or
paying remuneration, directly or indirectly, in cash or in kind, to induce or reward, or in return for, either (1) the referral of an individual to a
person for furnishing any item or service for which payment is available under a federal health care program, or (2) the purchase, lease, order or
recommendation thereof of any good, facility, service or item for which payment is available under a federal health care program;

● The False Claims Act and civil monetary penalty laws, which prohibit, among other things, individuals or entities from knowingly presenting, or
causing to be presented, false or fraudulent claims for payment from the federal government or making or using, or causing to be made or used, a
false record or statement material to a false or fraudulent claim;

● The  federal  Health  Insurance  Portability  and Accountability Act  of  1996,  or  HIPAA,  which  created  new  federal  criminal  statutes  that  prohibit
executing  a  scheme  to  defraud  any  healthcare  benefit  program,  obtaining  money  or  property  of  the  health  care  benefit  program  through  false
representations or knowingly and willingly falsifying, concealing or covering up a material fact, making false statements or using or making any
false or fraudulent document in connection with the delivery of, or payment for, health care benefits or services;

● HIPAA, as amended by the Health Information Technology for Economic and Clinical Health Act, or HITECH, and its implementing regulations,

which imposes certain requirements relating to the privacy, security and transmission of individually identifiable health information;

● The  provision  under  the ACA  commonly  referred  to  as  the  Sunshine Act,  which  requires  applicable  manufacturers  of  covered  drugs,  devices,
biologics and medical supplies to track and annually report to CMS payments and other transfers of value provided to physicians and teaching
hospitals and certain ownership and investment interests held by physicians or their immediate family members in applicable manufacturers and
group purchasing organizations; and

● State  law  equivalents  of  each  of  the  above  federal  laws,  such  as  the Anti-Kickback  Statute  and  False  Claims Act,  and  state  laws  concerning
security  and  privacy  of  health  care  information,  which  may  differ  in  substance  and  application  from  state-to-state  thereby  complicating
compliance efforts.

The ACA  broadened  the  reach  of  the  fraud  and  abuse  laws  by,  among  other  things,  amending  the  intent  requirement  of  the  federal Anti-Kickback
Statute and the applicable criminal healthcare fraud statutes contained within 42 U.S.C. Section 1320a-7b. Pursuant to the statutory amendment, a person
or entity no longer needs to have actual knowledge of this statute or specific intent to violate it in order to have committed a violation. In addition, the ACA
provides that the government may assert that a claim including items or services resulting from a violation of the federal Anti-Kickback Statute constitutes
a false or fraudulent claim for purposes of the civil False Claims Act or the civil monetary penalties statute. Many states have adopted laws similar to the
federal Anti-Kickback  Statute,  some  of  which  apply  to  the  referral  of  patients  for  healthcare  items  or  services  reimbursed  by  any  source,  not  only  the
Medicare and Medicaid programs.

As noted above, the federal False Claims Act prohibits anyone from, among other things, knowingly presenting, or causing to be presented, false or
fraudulent  claims  for  payment  from  federal  programs,  including  Medicare  and  Medicaid.  Although  we  would  not  submit  claims  directly  to  payors,
manufacturers can be held liable under these laws if they are deemed to “cause” the submission of false or fraudulent claims by, for example, providing
inaccurate billing or coding information to customers. In addition, our future activities relating to the reporting of wholesaler or estimated retail prices for
our  products,  the  reporting  of  prices  used  to  calculate  Medicaid  rebate  information  and  other  information  affecting  federal,  state,  and  third-party
reimbursement for our products, and the sale and marketing of our products are subject to scrutiny under this law. For example, pharmaceutical companies
have been prosecuted under the federal False Claims Act in connection with their off-label promotion of drugs. Penalties for such violations could include
three  times  the  actual  damages  sustained  by  the  government,  mandatory  civil  penalties  between  $10,781  and  $21,563  for  each  separate  false  claim,
exclusion from participation in federal healthcare programs, and the potential implication of various federal criminal statutes. Private individuals also have
the ability to bring actions under the federal False Claims Act, or qui tam actions, and certain states have enacted laws based on the federal False Claims
Act.

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Pharmaceutical Coverage, Pricing and Reimbursement

In the United States and markets in other countries, sales of any products for which we receive regulatory approval for commercial sale will depend in
part on the availability of reimbursement from third party payors, including government health administrative authorities, managed care providers, private
health insurers and other organizations. Third party payors are increasingly examining the medical necessity and cost-effectiveness of medical products and
services,  in  addition  to  their  safety  and  efficacy,  and,  accordingly,  significant  uncertainty  exists  as  to  the  reimbursement  status  of  newly  approved
therapeutics. Adequate third-party reimbursement may not be available for our products to enable us to realize an appropriate return on our investment in
research  and  product  development.  We  are  unable  to  predict  the  future  course  of  federal  or  state  health  care  legislation  and  regulations,  including  any
changes, repeal, or judicial invalidation of some or all of the provisions of the Affordable Care Act. The Affordable Care Act and further changes in the law
or regulatory framework could have a material adverse effect on our business.

International Regulation

In addition to regulations in the United States, there are a variety of foreign regulations governing clinical trials and commercial sales and distribution
of any product candidates. The approval process varies from country to country, and the time may be longer or shorter than that required for FDA approval.

Employees

As of December 31, 2022, we had 2 full-time employees. None of our employees are represented by a labor union and we consider our employee

relations to be good.

Corporate Information

Avenue Therapeutics, Inc. was incorporated in Delaware in 2015. Our executive offices are located at 111 Kane Concourse, Suite 301 Bay Harbor

Islands, Florida 33154. Our telephone number is (781) 652-4500, and our email address is info@avenuetx.com.

We  maintain  a  website  with  the  address  www.avenuetx.com. We  make  available  free  of  charge  through  our  Internet  website  our  annual  reports  on
Form 10-K, quarterly reports on Form 10-Q and current reports on Form 8-K, and any amendments to these reports, as soon as reasonably practicable after
we  electronically  file  such  material  with,  or  furnish  such  material  to,  the  SEC.  We  are  not  including  the  information  on  our  website  as  a  part  of,  nor
incorporating  it  by  reference  into,  this  report.  Additionally,  the  SEC  maintains  a  website  that  contains  annual,  quarterly,  and  current  reports,  proxy
statements, and other information that issuers (including us) file electronically with the SEC. The SEC’s website address is http://www.sec.gov.

Item 1A.           Risk Factors

Our  business,  results  of  operations  and  financial  condition  and  the  industry  in  which  we  operate  are  subject  to  various  risks.  You  should  carefully
consider the risks described below, in addition to the other information contained in this Form 10-K, before making an investment decision. The risks and
uncertainties described below are not the only ones we face. Additional risks not presently known to us or other factors not perceived by us to present
significant risks to our business at this time also may impair our business operations.

Risks Pertaining to Our Business and Industry

We  currently  have  no  drug  products  for  sale,  but  we  are  developing  three  drug  product  candidates,  IV  Tramadol,  BAER-101  and  AJ201.  We  are
dependent  on  the  success  of  our  product  candidates,  and  cannot  guarantee  that  these  product  candidates  will  receive  regulatory  approval  or  be
successfully commercialized.

Our business success depends on our ability to obtain regulatory approval to successfully commercialize, market and sell our product candidates, and
any  significant  delays  in  obtaining  approval  to  commercialize,  market  and  sell  our  product  candidates  will  have  a  substantial  adverse  impact  on  our
business and financial condition.

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If the applications for any of our product candidates are approved, our ability to generate revenues from such product candidates will depend on our

ability to:

● establish  and  maintain  agreements  with  our  contract  manufacturers,  wholesalers,  distributors  and  group  purchasing  organizations  on

commercially reasonable terms;

● obtain sufficient quantities of the our product candidates from qualified third-party manufacturers that manufacture in accordance with Current

Good Manufacturing Practices (CGMP) requirements, as required to meet commercial demand at launch and thereafter;

● hire, train, deploy and support our sales force;

● create  market  demand  for  our  products  through  our  own  marketing  and  sales  activities,  and  any  other  arrangements  to  promote  this  product

candidates we may later establish;

● conduct such marketing and sales activities in a manner that is compliant with federal and state laws, including restrictions on off-label promotion

and anti-kickback requirements;

● obtain and maintain government and private payer reimbursement for our product; and

● maintain patent protection and regulatory exclusivity for our product candidates.

We may not receive regulatory approval for our product candidates, or their approvals may be delayed, which would have a material adverse effect on
our business and financial condition.

Our product candidates and other future product candidates and the activities associated with their development and commercialization, including their
design,  testing,  manufacture,  safety,  efficacy,  recordkeeping,  labeling,  storage,  approval,  advertising,  promotion,  sale  and  distribution,  are  subject  to
premarket  approval  and  comprehensive  regulation  by  the  FDA,  DEA  and  other  regulatory  agencies  in  the  United  States.  Failure  to  obtain  marketing
approval for our product candidates will prevent us from commercializing our product candidates. We have not received approval to market our product
candidates from regulatory authorities in any jurisdiction. We have only limited experience in conducting preclinical and clinical studies and filing and
supporting the applications necessary to gain marketing approvals and expect to rely on third party contract research organizations as well as consultants
and  vendors  to  assist  us  in  the  process.  Securing  marketing  approval  requires  the  submission  of  extensive  preclinical  and  clinical  data  and  supporting
information to regulatory authorities for each therapeutic indication to establish the product candidate’s safety and efficacy. Securing marketing approval
also  requires  the  submission  of  information  about  the  product  manufacturing  process  to,  and  inspection  of  manufacturing  facilities  by,  the  regulatory
authorities.

Our product candidates must meet FDA’s standards for safety and efficacy, but may be determined not to be effective, to be only moderately effective,
to not be safe for use in its intended population, or may prove to have undesirable or unintended side effects, toxicities or other characteristics that may
preclude our obtaining marketing approval or prevent or limit commercial use.

The process of obtaining marketing approvals, both in the United States and abroad, is expensive, may take many years if approval is granted at all,
and  can  vary  substantially  based  upon  a  variety  of  factors,  including  the  type,  complexity  and  novelty  of  the  product  candidates  involved.  Changes  in
marketing approval policies during the development period, changes in or the enactment of additional statutes or regulations, or changes in the regulatory
review  process  for  each  submitted  product  application,  may  cause  delays  in  the  approval  or  rejection  of  an  application.  Regulatory  authorities  have
substantial discretion in the approval process and may refuse to accept any application or may decide that our data is insufficient for approval and require
additional  preclinical  studies  or  clinical  trials.  In  addition,  varying  interpretations  of  the  data  obtained  from  preclinical  and  clinical  testing  could  delay,
limit or prevent marketing approval of a product candidate. Any marketing approval we ultimately obtain may be limited or subject to restrictions or post-
approval commitments that render the approved product not commercially viable.

If we experience delays in obtaining approval or if we fail to obtain approval of any of our product candidates or any future product candidates, the
commercial  prospects  for  our  product  candidates  may  be  harmed  and  our  ability  to  generate  revenue  will  be  materially  impaired,  thereby  negatively
impacting our business, financial condition and results of operations.

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In addition, even if we were to obtain approval, the approval of the indication for any of our product candidates by such regulatory authorities may,
among other things, be more limited than we request. Such regulatory authorities may not approve the price we intend to charge for our product, may grant
approval contingent on the performance of costly post-marketing clinical trials, 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. These regulatory authorities may also require the
label to contain warnings, contraindications, or precautions that limit the commercialization of that product. Our third-party suppliers may be subject to
inspections  by  the  FDA  that  identifies  deficiencies  in  their  manufacturing  facilities  and  concludes  they  are  not  operating  in  compliance  with  CGMP
requirements, which in turn, may force us to identify, qualify and rely upon additional suppliers. Any of these scenarios could compromise the commercial
prospects for our product candidates, or any future product candidates.

If serious adverse or unacceptable side effects are identified during the development of our product candidates, we may need to abandon or limit our
development of some of our product candidates.

If  our  product  candidates  or  future  product  candidates  are  associated  with  undesirable  side  effects  in  clinical  trials  or  have  characteristics  that  are
unexpected, we may need to abandon their development or limit development to more narrow uses or subpopulations in which the undesirable side effects
or other characteristics are less prevalent, less severe or more acceptable from a risk-benefit perspective. In our industry, many compounds that initially
showed promise in early-stage testing have later been found to cause undesirable side effects that prevented further development of the compound. In the
event that our preclinical or clinical trials reveal a high and unacceptable severity and prevalence of side effects, our trials could be delayed, suspended or
terminated  and  the  FDA  or  comparable  foreign  regulatory  authorities  could  order  us  to  cease  further  development  or  deny  approval  of  our  product
candidates or future product candidates for any or all targeted indications. The FDA could also issue a letter requesting additional data or information prior
to making a final decision regarding whether or not to approve a product candidate. The number of requests for additional data or information issued by the
FDA in recent years has increased, and resulted in substantial delays in the approval of several new drugs. Undesirable side effects caused by our product
candidates or future product candidates could also result in the inclusion of serious risk information in our product labeling, application of burdensome
post-market requirements, or the denial of regulatory approval by the FDA or other regulatory authorities for any or all targeted indications, and in turn
prevent  us  from  commercializing  and  generating  revenues  from  the  sale  of  our  product  candidates.  Drug-related  side  effects  could  affect  patient
recruitment or the ability of enrolled patients to complete the trial and could result in potential product liability claims.

For example, some of the adverse events observed in the IV Tramadol clinical trials completed to date include nausea, dizziness, drowsiness, tiredness,
sweating, vomiting, dry mouth, somnolence and hypotension. With respect to BAER-101, some of the adverse events observed in clinical trials completed
to-date  include  dizziness,  somnolence,  headache,  and  euphoric  mood.  With  respect  to  AJ201,  some  of  the  adverse  events  observed  in  clinical  trials
completed to-date include nausea, diarrhea, headache, and abdominal distension.

Additionally, if one or more of our current or future product candidates receives marketing approval, and we or others later identify undesirable side

effects caused by this product, a number of potentially significant negative consequences could result, including:

● regulatory authorities may require the addition of serious risk-related labeling statements, specific warnings, precautions, or contraindication;

● regulatory  authorities  may  suspend  or  withdraw  their  approval  of  the  product,  or  require  the  suspension  of  manufacturing,  or  the  recall  of  the

product from the market;

● regulatory authorities may require implementation of burdensome post-market risk mitigation strategies and practices;

● we may be required to change the way the product is administered, conduct additional clinical trials or change the labeling of the product; or

● our reputation may suffer.

Any of these events could prevent us from achieving or maintaining marketing approval and market acceptance of our product candidates or future
product  candidates  or  could  substantially  increase  our  commercialization  costs  and  expenses,  which  in  turn  could  delay  or  prevent  us  from  generating
significant revenues from its sale.

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There is no assurance that we will be able to successfully integrate Baergic or develop BAER-101 or AJ201.

There can be no assurance that we will have sufficient capital resources to adequately integrate Baergic or develop BAER-101 or AJ201. In addition,
as  with  any  of  our  product  candidates,  we  are  subject  to  many  external  third  party  risks  including  regulatory  and  manufacturing. We  could  experience
financial  or  other  setbacks  if  our  integration  of  BAER-101  or  AJ201  encounters  unanticipated  problems,  including  problems  related  to  execution,
integration or underperformance relative to prior expectations. Our management may not be able to successfully integrate any acquired business into our
operations or maintain our standards, controls and policies, which could have a material adverse effect on our business, results of operations and financial
condition. Consequently, any acquisition we complete may not result in long-term benefits to us or we may not be able to further develop the acquired
business  in  the  manner  we  anticipated. We  may  need  to  rely  on  Fortress  to  provide  administrative  and  other  support,  including  financial  reporting  and
internal controls, and other transition services to Baergic following our acquisition for a period of time. The failure of the Company to receive such support
in a manner that is acceptable to us, could result in a material adverse effect on our business, results of operations and financial condition.

We may not be able to manage our business effectively if we are unable to attract and retain key personnel.

We  may  not  be  able  to  attract  or  retain  qualified  management  and  commercial,  scientific  and  clinical  personnel  in  the  future  due  to  the  intense
competition for qualified personnel among biotechnology, pharmaceutical and other businesses. If we are not able to attract and retain necessary personnel
to accomplish our business objectives, we may experience constraints that will significantly impede the achievement of our development objectives, our
ability  to  raise  additional  capital  and  our  ability  to  implement  our  business  strategy,  any  of  which  may  have  a  material  adverse  effect  on  our  business,
financial condition and results of operations.

Our  employees,  consultants,  or  third-party  partners  may  engage  in  misconduct  or  other  improper  activities,  including  those  that  result  in
noncompliance with certain regulatory standards and requirements, which could have a material adverse effect on our business.

We  are  exposed  to  the  risk  of  employee  fraud  or  other  misconduct.  Misconduct  by  employees,  consultants  or  third-party  partners  could  include
intentional failures to comply with FDA regulations, provide accurate information to the FDA, comply with manufacturing standards we have established,
comply  with  federal  and  state  healthcare  fraud  and  abuse  laws  and  regulations,  report  financial  information  or  data  accurately  or  disclose  unauthorized
activities to us. In particular, sales, marketing and business arrangements in the healthcare industry are subject to extensive laws and regulations intended
to  prevent  fraud,  kickbacks,  self-dealing  and  other  abusive  practices.  These  laws  and  regulations  may  restrict  or  prohibit  a  wide  range  of  pricing,
discounting, marketing and promotion, sales commission, customer incentive programs and other business arrangements. Employee, consultant or third-
party misconduct could also involve the improper use of information obtained in the course of clinical trials, which could result in regulatory sanctions and
serious harm to our reputation, as well as civil and criminal liability. 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 civil and/or criminal sanctions.

If we fail to comply with environmental, health and safety laws and regulations, we could become subject to fines or penalties or incur costs that could
harm our business.

We 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. Although  we  believe  that  the  safety  procedures  for
handling and disposing of these materials comply with the standards prescribed by these laws and regulations, we cannot eliminate the risk of accidental
contamination or injury from these materials. In the event of contamination or injury resulting from our 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 for failure to comply with such laws and regulations.

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, this insurance may not provide adequate coverage against potential liabilities.

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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, hazardous or radioactive 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. Our failure to comply with these laws and regulations
also may result in substantial fines, penalties or other sanctions.

We are a “smaller reporting company,” and the reduced disclosure requirements applicable to smaller reporting companies may make our common
stock less attractive to investors.

We are a smaller reporting company, and we will remain a smaller reporting company until the fiscal year following the determination that our voting
and  non-voting  common  equity  held  by  non-affiliates  is  more  than  $250  million  measured  on  the  last  business  day  of  our  second  fiscal  quarter,  or  our
annual revenues are more than $100 million during the most recently completed fiscal year and our voting and non-voting common equity held by non-
affiliates  is  more  than  $700  million  measured  on  the  last  business  day  of  our  second  fiscal  quarter.  Smaller  reporting  companies  are  able  to  provide
simplified  executive  compensation  disclosure,  are  exempt  from  the  auditor  attestation  requirements  of  the  Sarbanes-Oxley Act,  and  have  certain  other
reduced  disclosure  obligations,  including,  among  other  things,  being  required  to  provide  only  two  years  of  audited  financial  statements  and  not  being
required to provide selected financial data, supplemental financial information or risk factors.

We have elected to take advantage of certain of the reduced reporting obligations. We cannot predict whether investors will find our common stock
less attractive if we rely on these exemptions. If some investors find our common stock less attractive as a result, there may be a less active trading market
for our common stock and our stock price may be reduced or more volatile.

We  are  a  “controlled  company”  within  the  meaning  of  Nasdaq  listing  standards  and,  as  a  result,  qualify  for,  and  rely  on,  exemptions  from  certain
corporate  governance  requirements.  You  will  not  have  the  same  protections  afforded  to  stockholders  of  companies  that  are  subject  to  such
requirements.

We are a “controlled company” within the meaning of Nasdaq listing standards. Under these rules, a company of which more than 50% of the voting
power is held by an individual, a group or another company is a “controlled company” and may elect not to comply with certain corporate governance
requirements of Nasdaq, including (i) the requirement that a majority of the Board of Directors consist of independent directors, (ii) the requirement that
we  have  a  nominating  and  corporate  governance  committee  that  is  composed  entirely  of  independent  directors  with  a  written  charter  addressing  the
committee’s  purpose  and  responsibilities  and  (iii)  the  requirement  that  we  have  a  compensation  committee  that  is  composed  entirely  of  independent
directors with a written charter addressing the committee’s purpose and responsibilities. We have in the past relied on, and intend to continue to rely on,
some or all of these exemptions.

Accordingly, you will not have the same protections afforded to stockholders of companies subject to all of the corporate governance requirements of

Nasdaq.

Certain of our directors currently serve, and in the past, certain officers and directors have served in similar roles with our parent company, affiliates,
related parties and other parties with whom we transact business; ongoing and future relationships and transactions between these parties could result
in conflicts of interest.

We sometimes share directors and/or officers with certain of our parent company, affiliates, related parties or other companies with which we transact
business, and such arrangements could create conflicts of interest in the future, including with respect to the allocation of corporate opportunities. While
we believe that we have put in place policies and procedures to identify such conflicts and that any existing agreements that may give rise to such conflicts
and any such policies or procedures were negotiated at arm’s length in conformity with fiduciary duties, such conflicts of interest may nonetheless arise.
The existence and consequences of such potential conflicts could expose us to lost profits, claims by our investors and creditors, violations of Nasdaq’s
director and audit committee independence rules and harm to our results of operations.

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Risks Pertaining to Our Finances

We  have  incurred  significant  losses  since  our  inception.  We  expect  to  incur  losses  for  the  foreseeable  future,  and  may  never  achieve  or  maintain
profitability.

We have a limited operating history. We have focused primarily on in-licensing and developing IV Tramadol, with the goal of supporting regulatory
approval for this product candidate. We also recently acquired two new product candidates, BAER-101 and AJ201, which we are developing. We have
incurred losses since our inception in February 2015.

These losses, among other things, have had and will continue to have an adverse effect on our stockholders’ equity and working capital. We expect to
continue to incur significant operating losses for the foreseeable future. We also do not anticipate that we will achieve profitability for a period of time after
generating  material  revenues,  if  ever.  If  we  are  unable  to  generate  revenues,  we  will  not  become  profitable  and  may  be  unable  to  continue  operations
without continued funding. Because of the numerous risks and uncertainties associated with developing pharmaceutical products, we are unable to predict
the  timing  or  amount  of  increased  expenses  or  when  or  if,  we  will  be  able  to  achieve  profitability.  In  addition,  the  Company  cannot  be  certain  that
additional funding will be available on acceptable terms, or at all.

Our net losses may fluctuate significantly from quarter to quarter and year to year. We anticipate that our expenses will increase substantially if:

● our  product  candidates  or  other  future  product  candidates  are  approved  for  commercial  sale,  due  to  the  necessity  in  establishing  adequate
commercial infrastructure to launch such candidate or candidates without substantial delays, including hiring, sales and marketing personnel, and
contracting with third parties for warehousing, distribution, cash collection and related commercial activities;

● we are required by the FDA, or foreign regulatory authorities, to perform studies in addition to those currently expected;

● there are any delays in completing our clinical trials or the development of any of our product candidates;

● we execute other collaborative, licensing or similar arrangements and the timing of payments we may make or receive under these arrangements;

● there are variations in the level of expenses related to our future development programs;

● there are any product liability or intellectual property infringement lawsuits in which we may become involved; and

● there are any regulatory developments affecting our product candidates or the product candidates of our competitors.

Our ability to become profitable depends upon our ability to generate revenue. To date, we have not generated any revenue from our development
stage product, and we do not know when, or if, we will generate any revenue. Our ability to generate revenue depends on a number of factors, including,
but not limited to, our ability to:

● obtain regulatory approval for our product candidates or any other product candidates that we may license or acquire;

● manufacture commercial quantities of our product candidates or other product candidates, if approved, at acceptable cost levels; and

● develop a commercial organization and the supporting infrastructure required to successfully market and sell our product candidates, if approved.

Even if we do achieve profitability, we may not be able to sustain or increase profitability on a quarterly or annual basis. Our failure to become and
remain  profitable  would  depress  our  value  and  could  impair  our  ability  to  raise  capital,  expand  our  business,  maintain  our  research  and  development
efforts, diversify our product offerings or even continue our operations. A decline in our value could also cause you to lose all or part of your investment.

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Our short operating history makes it difficult to evaluate our business and prospects.

We were incorporated on February 9, 2015, and until our acquisition of Baergic had only been conducting operations with respect to IV Tramadol
since February 17, 2015. We have not yet demonstrated an ability to successfully obtain regulatory approvals, 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  product  commercialization.
Consequently, any predictions about our future performance may not be as accurate as they could be if we had a history of successfully developing and
commercializing pharmaceutical products.

In addition, as a young business, we may encounter unforeseen expenses, difficulties, complications, delays and other known and unknown factors. We
will need to expand our capabilities to support commercial activities and the recent acquisitions of AJ201 and BAER-101. We may not be successful in
adding such capabilities.

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, you should not rely upon the results of any past quarterly period as an indication of future
operating performance.

There is substantial doubt about our ability to continue as a going concern, which may hinder our ability to obtain future financing.

Our audited consolidated financial statements as of December 31, 2022 have been prepared under the assumption that we will continue as a going
concern  for  the  next  twelve  months. As  of  December  31,  2022,  we  had  cash  and  cash  equivalents  of  $6.7  million  and  an  accumulated  deficit  of  $80.6
million. We do not believe that our cash and cash equivalents are sufficient for the next twelve months. As a result of our financial condition and other
factors described herein, there is substantial doubt about our ability to continue as a going concern. Our ability to continue as a going concern will depend
on  our  ability  to  obtain  additional  funding,  as  to  which  no  assurances  can  be  given.  We  continue  to  analyze  various  alternatives,  including  potentially
obtaining lines of credit, debt or equity financings or other arrangements. Our future success depends on our ability to raise capital and/or implement the
various strategic alternatives discussed above. We cannot be certain that these initiatives or raising additional capital, whether through selling additional
debt or equity securities or obtaining a line of credit or other loan, will be available to us or, if available, will be on terms acceptable to us. If we issue
additional  securities  after  the  closing  of  this  offering  to  raise  funds,  these  securities  may  have  rights,  preferences,  or  privileges  senior  to  those  of  our
common stock, and our current shareholders may experience dilution. If we are unable to obtain funds when needed or on acceptable terms, we may be
required  to  curtail  our  current  development  programs,  cut  operating  costs,  forego  future  development  and  other  opportunities  or  even  terminate  our
operations.

We do not have any products that are approved for commercial sale and therefore do not expect to generate any revenues from product sales in the
foreseeable future, if ever.

We have not generated any product related revenues to date. To obtain revenues from sales of our product candidates, we must succeed, either alone or
with  third  parties,  in  developing,  obtaining  regulatory  approval  for,  manufacturing  and  marketing  products  with  commercial  potential.  We  may  never
succeed in these activities, and we may not generate sufficient revenues to continue our business operations or achieve profitability.

We  will  require  substantial  additional  funding,  which  may  not  be  available  to  us  on  acceptable  terms,  or  at  all.  If  we  fail  to  raise  the  necessary
additional  capital,  we  may  be  unable  to  raise  capital  when  needed,  which  would  force  us  to  delay,  reduce  or  eliminate  our  product  development
programs or commercialization efforts.

Our operations have consumed substantial amounts of cash since inception. We expect to significantly increase our spending to advance the clinical
development and potential regulatory approval of our product candidates and launch and commercialize any additional product candidates for which we
receive  regulatory  approval,  including  building  our  own  commercial  organizations  to  address  certain  markets.  Even  after  the  completion  of  future
offerings, we may require additional capital for the further development and potential commercialization of our product candidates, as well as to fund our
other operating expenses and capital expenditures, and cannot provide any assurance that we will be able to raise funds to complete the development of our
products.

We cannot be certain that additional funding will be available on acceptable terms, or at all. If we are unable to raise additional capital in sufficient
amounts or on terms acceptable to us, we may have to significantly delay, scale back or discontinue the development or commercialization of one or more
of our product candidates. We may also seek collaborators for product candidates at an earlier stage than otherwise would be desirable or on terms that are
less favorable than might otherwise be available. Any of these events could significantly harm our business, financial condition and prospects.

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Our future funding requirements will depend on many factors, including, but not limited to:

● the potential for delays in our efforts to seek regulatory approval for our product candidates, and any costs associated with such delays;

● the costs of establishing a commercial organization to sell, market and distribute our product candidates;

● the rate of progress and costs of our efforts to prepare for the submission of an NDA for any product candidates that we may in-license or acquire

in the future, and the potential that we may need to conduct additional clinical trials to support applications for regulatory approval;

● the  costs  of  filing,  prosecuting,  defending  and  enforcing  any  patent  claims  and  other  intellectual  property  rights  associated  with  our  product

candidates, including any such costs we may be required to expend if our licensors are unwilling or unable to do so;

● the  cost  and  timing  of  securing  sufficient  supplies  of  our  product  candidates  from  our  contract  manufacturers  in  preparation  for

commercialization;

● the effect of competing technological and market developments;

● the terms and timing of any collaborative, licensing, co-promotion or other arrangements that we may establish;

● if  one  or  more  of  our  product  candidates  are  approved,  the  potential  that  we  may  be  required  to  file  a  lawsuit  to  defend  our  patent  rights  or

regulatory exclusivities from challenges by companies seeking to market generic versions of one or more of our product candidates; and

● the success of the commercialization of one or more of our product candidates.

In order to carry out our business plan and implement our strategy, we may need to obtain additional financing and may choose to raise additional
funds  through  strategic  collaborations,  licensing  arrangements,  public  or  private  equity  or  debt  financing,  bank  lines  of  credit,  asset  sales,  government
grants, or other arrangements. We cannot be sure that any additional funding, if needed, will be available on terms favorable to us or at all. Furthermore,
any additional equity or equity-related financing may be dilutive to our stockholders, and debt or equity financing, if available, may subject us to restrictive
covenants and significant interest costs. If we obtain funding through a strategic collaboration or licensing arrangement, we may be required to relinquish
our rights to our product candidates or marketing territories.

Our inability to raise capital when needed would harm our business, financial condition and results of operations, and could cause our stock value to

decline or require that we wind down our operations altogether.

Raising additional capital may cause dilution to our existing stockholders, restrict our operations or require us to relinquish proprietary rights.

Until  such  time,  if  ever,  as  we  can  generate  substantial  product  revenue,  we  expect  to  finance  our  cash  needs  through  a  combination  of  equity
offerings, debt financings, grants and license and development agreements in connection with any collaborations. To the extent that we raise additional
capital  through  the  sale  of  equity  or  convertible  debt  securities,  your  ownership  interest  will  be  diluted,  and  the  terms  of  these  securities  may  include
liquidation or other preferences that adversely affect your rights as a stockholder. Debt financing and preferred equity financing, if available, may involve
agreements that include covenants limiting or restricting our ability to take specific actions, such as incurring additional debt, making capital expenditures
or declaring dividends.

If we raise additional funds through collaborations, strategic alliances or marketing, distribution or licensing arrangements with third parties, we may
have to relinquish valuable rights to our technologies, future revenue streams, research programs or product candidates or grant licenses on terms that may
not be favorable to us. If we are unable to raise additional funds through equity or debt financings when needed, we may be required to delay, limit, reduce
or terminate our product development or future commercialization efforts or grant rights to develop and market any potential product candidates that we
would otherwise prefer to develop and market ourselves.

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We have in the past failed to satisfy applicable listing standards of the Nasdaq Capital Market and could fail to satisfy those requirements again in the
future, which could result in our common stock being delisted from the Nasdaq Capital Market.

Currently our common stock trades on the Nasdaq Capital Market. During 2021 and 2022, we received notification from the Listing Qualifications
Department of the Nasdaq Stock Market (“Nasdaq”) informing us of certain listing deficiencies related to the minimum required market value of listed
securities, minimum stockholders’ equity and minimum bid price listing requirements, which led to the issuance of delisting notices. Although we have
since cured these deficiencies and our common stock continues to trade on the Nasdaq Capital Market, it is possible that we could fall out of compliance
again in the future. If we fail to maintain compliance with any Nasdaq listing requirements, our common stock could be delisted from the Nasdaq Capital
Market. This could severely limit the liquidity of our common stock and your ability to sell our securities on the secondary market. Delisting from the
Nasdaq could adversely affect our ability to raise additional financing through the public or private sale of equity securities, would significantly affect the
ability  of  investors  to  trade  our  securities  and  would  negatively  affect  the  value  and  liquidity  of  our  common  stock.  Delisting  could  also  have  other
negative  results,  including  the  potential  loss  of  confidence  by  employees,  the  loss  of  institutional  investor  interest  and  fewer  business  development
opportunities. If our common stock is delisted by the Nasdaq the price of our common stock may decline and our common stock may be eligible to trade
on the OTC Bulletin Board, another over-the-counter quotation system, or on the pink sheets where an investor may find it more difficult to dispose of
their common stock or obtain accurate quotations as to the market value of our common stock. Further, if we are delisted, we would incur additional costs
under requirements of state “blue sky” laws in connection with any sales of our securities. These requirements could severely limit the market liquidity of
our common stock and the ability of our stockholders to sell our common stock in the secondary market.

Risks Pertaining to Reliance on Third Parties

If any of our product candidates are approved and our contract manufacturer fails to produce the product in the volumes that we require on a timely
basis,  to  produce  the  product  according  to  the  applicable  quality  standards  and  requirements,  or  to  comply  with  stringent  regulations  applicable  to
pharmaceutical drug manufacturers, we may face delays in the commercialization of that product candidate, lose potential revenues or be unable to
meet market demand.

The  manufacture  of  pharmaceutical  products  requires  significant  expertise  and  capital  investment,  including  the  development  of  advanced
manufacturing  techniques  and  process  controls,  and  the  use  of  specialized  processing  equipment.  We  have  entered  into  a  development  and  supply
agreement for the completion of pre-commercialization manufacturing development activities and the manufacture of commercial supplies of IV Tramadol.
Any termination or disruption of this relationship may materially harm our business and financial condition, and impact any commercialization efforts for
this product candidate.

In order to meet anticipated demand for IV Tramadol, if this product candidate is approved, we currently have one manufacturer to provide us clinical
and commercial supply of IV Tramadol in accordance with the CGMP requirements. We also may plan to qualify a backup manufacturer, in order to ensure
an alternative source and to mitigate any potential supply issues. We have sufficient drug substance for BAER-101 on hand to execute our planned near-
term  studies,  and  are  in  process  of  identifying  future  manufacturers.  AnnJi,  from  whom  we  license  the  intellectual  property  underlying  AJ201,  has
committed  to  provide  us  with  limited  supplies  of  this  product  candidate,  but  we  will  need  to  secure  longer-term  manufacturing  sources  to  complete
development  and  commercialization  of  this  product.  Failure  to  secure  such  sources  could  have  a  material  adverse  effect  on  our  ability  to  pursue  these
product candidates.

All  of  our  contract  manufacturers  must  comply  with  strictly  enforced  federal,  state  and,  where  applicable,  foreign  regulations,  including  CGMP
requirements  enforced  by  the  FDA  through  its  inspectional  authority  over  facilities  under  the  FDCA,  as  well  requirements  for  controlled  substance
handling  and  security  requirements  enforced  by  DEA,  and  while  we  exercise  oversight  of  our  suppliers,  we  have  limited  direct  control  over  their
compliance with these regulations, as reflected in day-to-day operations. Any failure to comply with applicable regulations may result in fines and civil
penalties, suspension of production, suspension or delay in product approval, product seizure or recall, or withdrawal of product approval, and would limit
the  availability  of  our  product.  Any  quality  or  compliance  issue,  manufacturing  defect  or  error  discovered  after  products  have  been  produced  and
distributed could result in even more significant consequences, including costly recall procedures, re-stocking costs, damage to our reputation and potential
for product liability claims.

If the commercial manufacturers upon whom we rely to manufacture our product candidates we may in-license, fail to deliver sufficient commercial
quantities on a timely basis at commercially reasonable prices, we would likely be unable to meet demand for our products and we would lose potential
revenues, which could have a material adverse effect on our business, financial condition and results of operations.

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We rely, and expect to continue to rely, on third parties to conduct our preclinical studies and clinical trials, and those third parties may not perform
satisfactorily, including failing to meet deadlines for the completion of such trials or complying with applicable regulatory requirements.

We have relied on third party contract research organizations and clinical research organizations to conduct some of our preclinical studies and all of
our clinical trials for IV Tramadol and may do so for BAER-101, AJ201 and any other future product candidates. We may continue to rely on third parties,
such  as  contract  research  organizations,  clinical  research  organizations,  clinical  data  management  organizations,  medical  institutions  and  clinical
investigators, to conduct preclinical studies and clinical trials. The agreements with these third parties might terminate for a variety of reasons, including a
failure to perform by the third parties. If we need to enter into alternative arrangements, that could delay our product development activities.

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
legal and regulatory product development responsibilities. For example, we will remain responsible for ensuring that each of our preclinical studies and
clinical trials are conducted in accordance with the general investigational plan and protocols for the trial and for ensuring that our preclinical studies are
conducted in accordance with good laboratory practice, or “GLP”, as appropriate. Moreover, the FDA requires us to comply with standards, commonly
referred to as good clinical practices, or “GCPs”, 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.  Regulatory  authorities  enforce  these
requirements through periodic inspections of trial sponsors, clinical investigators and trial sites. If we or any of our clinical research organizations fail to
comply  with  applicable  GCPs,  the  clinical  data  generated  in  our  clinical  trials  may  be  deemed  unreliable  or  unacceptable,  and  the  FDA  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 complies with GCP regulations. In
addition, our clinical trials must be conducted using products manufactured and produced in accordance with CGMP regulations. Our failure to comply
with these regulations may require us to repeat clinical trials, which would delay the regulatory approval process. We also are required to register ongoing
clinical trials and post the results of completed clinical trials on a government-sponsored database, ClinicalTrials.gov, within specified timeframes. Failure
to do so can result in fines, adverse publicity and civil and criminal sanctions.

The third parties with whom we have contracted to help perform our preclinical studies or clinical trials may also have relationships with other entities,
some of which may be our competitors. If these third parties do not successfully carry out their contractual duties, meet expected deadlines or conduct our
preclinical studies or clinical trials in accordance with regulatory requirements or our stated protocols, we will not be able to obtain, or may be delayed in
obtaining,  marketing  approvals  for  our  product  candidates  and  will  not  be  able  to,  or  may  be  delayed  in  our  efforts  to,  potentially  successfully
commercialize our product candidates.

If any of our relationships with these third-party contract research organizations or clinical research organizations terminates, we may not be able to
enter into arrangements with alternative contract research organizations or clinical research organizations or to do so on commercially reasonable terms.
Switching or adding additional contract research organizations or clinical research organizations involves additional cost and requires extensive training
and management time and focus. In addition, there is a natural transition period when a new contract research organization or clinical research organization
commences work. As a result, delays could occur, which could compromise our ability to meet our desired development timelines. Though we carefully
manage our relationships with our contract research organizations or clinical research organizations, there can be no assurance that we will not encounter
challenges or delays in the future.

We contract with third parties for the manufacture of our product candidates for preclinical and clinical testing and expect to continue to do so for
potential  commercialization.  This  reliance  on  third  parties  increases  the  risk  that  we  will  not  have  sufficient  quantities  of  our  potential  product
candidates or products or such quantities at an acceptable cost, which could delay, prevent or impair our development or commercialization efforts.

We  do  not  own  any  manufacturing  facilities  or  employ  any  manufacturing  personnel.  We  rely,  and  expect  to  continue  to  rely,  on  third-party
manufacturers to manufacture our product candidates for preclinical and clinical testing, as well as for commercial manufacture, once any of our product
candidates receives marketing approval. This reliance on third parties increases the risk that we will not have sufficient quantities of our product candidates
or products or such quantities at an acceptable cost or quality, which could delay, prevent or impair our development or potential commercialization efforts.

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We may be unable to establish any agreements with such third-party manufacturers or to do so on acceptable terms. Even if we are able to establish

agreements with third party manufacturers, reliance on third-party manufacturers entails additional risks, including, but not necessarily limited to:

● reliance on the third party for regulatory compliance and quality assurance;

● raw material or active ingredient shortages from suppliers the third party has qualified for our product;

● the possible breach of the manufacturing agreement by the third party;

● manufacturing  delays  if  our  third-party  manufacturers  give  greater  priority  to  the  supply  of  other  products  over  our  product  candidates  or

otherwise do not satisfactorily perform according to the terms of the agreement between us;

● the possible misappropriation of our proprietary information, including our trade secrets and know-how; and

● the possible termination or nonrenewal of the agreement by the third party at a time that is costly or inconvenient for us.

The facilities used by our contract manufacturers to manufacture our product candidates is subject to registration requirements, and inspection by the
FDA. A pre-approval inspection may be conducted after the submission of an application to the FDA. Although we will have oversight over our suppliers
and  manufacturers,  we  do  not  directly  control  the  manufacturing  operations  and  processes  at  these  facilities,  and  therefore  rely  on,  our  contract
manufacturers  to  ensure  full  compliance  with  CGMP  regulations  with  respect  to  the  day-to-day  operations  related  to  the  manufacture  of  our  product
candidates. Third-party manufacturers may, following an inspection, be subject to a Form FDA-483 or similar inspectional findings, or a Warning Letter, or
may not otherwise be able to comply with the CGMP regulations or similar regulatory requirements outside the United States. The failure of our third-party
manufacturers to comply with applicable regulations directly impacts our compliance and could result in sanctions being imposed on us, including clinical
holds,  fines,  injunctions,  civil  penalties,  delays,  suspension  or  withdrawal  of  approvals,  license  revocation,  seizures  or  recalls  of  product  candidates  or
products, operating restrictions and criminal prosecutions, any of which could significantly and adversely affect supplies of our products.

Any products that we may develop may compete with other product candidates and products for access to manufacturing facilities. There may be a
limited number of manufacturers that both operate under CGMP regulations and are capable of manufacturing for us. Any performance failure on the part
of  our  existing  or  future  manufacturers  could  delay  clinical  development  or  marketing  approval.  We  do  not  currently  have  arrangements  in  place  for
redundant  supply  or  a  second  source  for  bulk  drug  substance.  If  our  current  contract  manufacturers  cannot  perform  as  agreed,  we  may  be  required  to
replace such manufacturers. We may incur added costs and delays in identifying and qualifying any replacement manufacturers.

The DEA restricts the importation of a controlled substance finished drug product when the same substance is commercially available in the United

States, which could reduce the number of potential alternative manufacturers for IV Tramadol.

Our  current  and  anticipated  future  dependence  upon  others  for  the  manufacture  of  our  product  candidates  may  adversely  affect  our  future  profit

margins and our ability to potentially commercialize any products that receive marketing approval on a timely and competitive basis.

We also expect to rely on other third parties to store and distribute drug supplies for our clinical trials. Any performance failure on the part of our
distributors could delay clinical development or marketing approval of our product candidates or potential commercialization of our products, producing
additional losses and depriving us of potential product revenue.

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We rely on clinical data and results obtained by third parties that could ultimately prove to be inaccurate or unreliable.

As  part  of  our  strategy  to  mitigate  development  risk,  we  seek  to  develop  product  candidates  with  a  validated  mechanism  of  action,  and  we  utilize
biomarkers  to  assess  potential  clinical  efficacy  early  in  the  development  process.  This  strategy  necessarily  relies  upon  clinical  data  and  other  results
obtained  by  third  parties  that  may  ultimately  prove  to  be  inaccurate  or  unreliable.  Further,  such  clinical  data  and  results  may  be  based  on  products  or
product candidates that are significantly different from our product candidates or future product candidates. If the third-party data and results we rely upon
prove  to  be  inaccurate,  unreliable  or  not  applicable  to  our  product  candidates  or  future  product  candidate,  we  could  make  inaccurate  assumptions  and
conclusions about our product candidates and our research and development efforts could be compromised and called into question during the review or
any marketing applications we submit.

Risks Pertaining to Regulatory Approval Process

We may not receive regulatory approval for IV Tramadol, or our approval may be significantly delayed due to scientific or regulatory reasons.

While we acquired BAER-101 in connection with our acquisition of Baergic, we continue to pursue regulatory approval for IV Tramadol. However, in
light of recently disclosed developments, there is doubt about our ability to obtain regulatory approval for IV Tramadol. In December 2019, we submitted
an NDA for IV Tramadol and received the First CRL from the FDA in October 2020. In February 2021, we resubmitted the NDA for IV Tramadol. The
FDA assigned a PDUFA goal date of April 12, 2021 for the resubmitted NDA for IV Tramadol. On June 14, 2021, we announced that we had received the
Second  CRL  from  the  FDA  regarding  our  NDA  for  IV  Tramadol.  We  submitted  a  formal  dispute  resolution  request  (“FDRR”)  with  the  Office  of
Neuroscience of the FDA on July 27, 2021. On August 26, 2021, we received an Appeal Denied Letter from the Office of Neuroscience of the FDA in
response to the FDRR submitted on July 27, 2021. On August 31, 2021, we submitted an FDRR with the Office of New Drugs of the FDA. On October 21,
2021, we received a written response from the Office of New Drugs of the FDA stating that the OND needs additional input from an Advisory Committee
in order to reach a decision on the FDRR. On February 15, 2022, we had our Advisory Committee meeting with the FDA. In the final part of the public
meeting, the Advisory Committee voted yes or no on the following question: “Has the Applicant submitted adequate information to support the position
that the benefits of their product outweigh the risks for the management of acute pain severe enough to require an opioid analgesic in an inpatient setting?”
The results were 8 yes votes and 14 no votes. On March 18, 2022, we received an Appeal Denied Letter from the Office of New Drugs in response to the
FDRR.

Following the receipt of the Appeal Denied Letter, we submitted a Type A Meeting Request and related briefing document to the FDA on June 17,
2022. The meeting was granted by the Division of Anesthesia, Analgesia, and Addiction Products (“DAAAP”) on June 27, 2022, and scheduled for August
9, 2022. We submitted a briefing document presenting a study design that we believe has the potential to address the concerns around the safety risk of IV
Tramadol  in  combination  with  other  opioid  analgesics  for  the  management  of  moderate-to-moderately-severe  pain  in  adults  in  a  medically  supervised
healthcare setting that was discussed in detail at the previously disclosed Advisory Committee meeting on February 15, 2022 and in the Appeal Denied
letter received on March 18, 2022.

The meeting on August 9, 2022 was a collaborative discussion on the study design and potential path forward. At the meeting, we presented a study
design  for  a  single  safety  clinical  trial  that  we  believe  could  address  the  concerns  regarding  risks  related  to  opioid  stacking.  The  FDA  stated  that  the
proposed study design appears reasonable and agreed on various study design aspects with the expectation that additional feedback would be provided to
us upon review of a more detailed study protocol. We intend to incorporate the FDA’s suggestions from the meeting minutes and submit a detailed study
protocol that could form the basis for the submission of a complete response to the second Complete Response Letter for IV Tramadol.

Following  the  Type A  Meeting,  we  submitted  a  subsequent  request  to  the  FDA  and  were  granted  a  Type  C  Meeting  to  discuss  a  proposed  study
protocol to assess the risk of respiratory depression related to opioid stacking on IV Tramadol relative to an approved opioid analgesic. If the FDA does not
approve, or significantly delays the approval of, IV Tramadol, it could cause a material adverse effect on our business, financial condition and results of
operations.

Even  if  one  or  more  of  our  product  candidates  receives  regulatory  approval,  which  may  not  occur,  it  will  remain  subject  to  substantial  regulatory
scrutiny.

Our  product  candidates  and  any  other  product  candidates  we  may  license  or  acquire  will  also  be  subject  to  ongoing  regulatory  and  compliance
requirements, including regular inspections by the FDA and other regulatory authorities. These requirements relate to, among others, labeling, packaging,
storage, advertising, promotion, record-keeping and submission of safety and other post-market

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information and reports, registration and listing requirements, ongoing CGMP requirements relating to manufacturing, quality control, quality assurance
and corresponding maintenance of records and documents, requirements regarding the distribution of samples to physicians and recordkeeping of the drug.

The FDA may also impose requirements for costly post-marketing studies or clinical trials and surveillance programs to monitor the safety or efficacy
of  the  product.  The  FDA  closely  regulates  the  post-approval  marketing  and  promotion  of  drugs  to  ensure  drugs  are  marketed  only  for  the  approved
indications and in accordance with the approved labeling. The FDA imposes stringent restrictions on manufacturers’ communications regarding off-label
use and off-label information and if we do not market our products for only their approved indications and on-label information, we may be subject to
enforcement action for off-label marketing as well as false claims liability. Violations of the FDCA relating to the promotion of prescription drugs may lead
to investigations alleging violations of federal and state health care fraud and abuse laws, as well as state consumer protection laws.

In addition, later discovery of previously unknown adverse events or other problems with our product, manufacturers or manufacturing processes, or

failure to comply with regulatory requirements, may yield various results, including:

● restrictions on such product, operations, manufacturers or manufacturing processes;

● restrictions or new requirements related to the promotion, labeling or marketing of a product;

● restrictions on product distribution or use, including import and export restrictions;

● requirements to conduct post-marketing studies or clinical trials;

● Form FDA-483 findings, or warning letters;

● recall of the product, or withdrawal of the product from the market;

● refusal to approve pending applications or supplements to approved applications that we submit;

● fines, restitution or disgorgement of profits;

● suspension or withdrawal of marketing or regulatory approvals;

● suspension of any ongoing clinical trials;

● refusal to permit the import or export of our product;

● product seizure; or

● injunctions or the imposition of civil or criminal penalties.

The  FDA’s  policies,  as  well  as  policies  of  the  DEA,  who  has  jurisdiction  over  controlled  substances  and  opioids,  may  change  and  additional
government regulations may be enacted that could prevent, limit or delay regulatory approval of our product candidate. If we are slow or unable to adapt to
changes in existing requirements or the adoption of new requirements or policies, or if we are not able to maintain regulatory compliance, we may lose any
marketing approval that we may have obtained.

We will need to obtain FDA approval of any proposed product brand names, and any failure or delay associated with such approval may adversely
impact our business.

A pharmaceutical product candidate cannot be marketed in the United States or many other countries until we have completed a rigorous and extensive
regulatory review processes, including obtaining the approval of a brand name. Any brand names we intend to use for our product candidates will require
approval from the FDA regardless of whether we have secured a formal trademark registration from the U.S. Patent and Trademark Office, or “USPTO”.
The FDA typically conducts a review of proposed product brand names, including an evaluation of potential for confusion with other product names. The
FDA may also object to a product brand name if it believes the name inappropriately implies medical claims. If the FDA objects to any of our proposed
product brand name, we may be

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required to adopt an alternative brand name for our product candidate. If we adopt an alternative brand name, we would lose the benefit of our existing
trademark applications for such product candidate and may be required to expend significant additional resources in an effort to identify a suitable product
brand name that would qualify under applicable trademark laws, not infringe the existing rights of third parties and be acceptable to the FDA. We may be
unable to build a successful brand identity for a new trademark in a timely manner or at all, which would limit our ability to potentially commercialize our
product candidate.

Our current and future relationships with customers and third-party payors in the United States and elsewhere may be subject, directly or indirectly, to
applicable  anti-kickback,  fraud  and  abuse,  false  claims,  transparency,  health  information  privacy  and  security  and  other  healthcare  laws  and
regulations,  which  could  expose  us  to  criminal  sanctions,  civil  penalties,  contractual  damages,  reputational  harm,  administrative  burdens  and
diminished profits and future earnings.

Healthcare  providers,  physicians  and  third-party  payors  in  the  United  States  and  elsewhere  will  play  a  primary  role  in  the  recommendation  and
prescription  of  any  product  candidates  for  which  we  obtain  marketing  approval.  Our  future  arrangements  with  third-party  payors,  distributors,  retailers,
marketers and customers may expose us to broadly applicable fraud and abuse and other healthcare laws and regulations, including, without limitation, the
federal Anti-Kickback Statute, the federal False Claims Act, and similar state or foreign laws which may constrain the business or financial arrangements
and relationships through which we sell, market and distribute any product candidates for which we obtain marketing approval. In addition, we may be
subject to transparency laws and patient privacy regulation by U.S. federal and state governments and by governments in foreign jurisdictions in which we
conduct our business. The applicable federal, state and foreign healthcare laws and regulations that may affect our ability to operate include, but are not
necessarily limited to:

● the federal Anti-Kickback Statute, which prohibits, among other things, persons from knowingly and willfully soliciting, offering, receiving or
providing remuneration, directly or indirectly, 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 federal and state healthcare programs, such as
Medicare and Medicaid;

● federal civil and criminal false claims laws and civil monetary penalty laws, including the federal False Claims Act, which impose criminal and
civil  penalties,  including  civil  whistleblower  or  qui  tam  actions,  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 that are false or fraudulent, making a
false statement to avoid, decrease or conceal an obligation to pay money to the federal government, or the knowing retention of an overpayment
from  government  health  care  programs;  the  federal  Health  Insurance  Portability  and  Accountability  Act  of  1996,  or  HIPAA,  which  imposes
criminal and civil liability for executing a scheme to defraud any healthcare benefit program or making false statements relating to healthcare
matters;

● HIPAA,  as  amended  by  the  Health  Information  Technology  for  Economic  and  Clinical  Health Act  of  2009,  or  HITECH,  and  their  respective
implementing regulations, which impose obligations on covered healthcare providers, health plans, and healthcare clearinghouses, as well as their
business associates that create, receive, maintain or transmit individually identifiable health information for or on behalf of a covered entity, with
respect to safeguarding the privacy, security and transmission of individually identifiable health information;

● the federal Open Payments program, which requires manufacturers of certain drugs, devices, biologics and medical supplies for which payment is
available under Medicare, Medicaid or the Children’s Health Insurance Program, with specific exceptions, to report annually to the Centers for
Medicare & Medicaid Services, or “CMS”, information related to “payments or other transfers of value” made to physicians, which is defined to
include  doctors,  dentists,  optometrists,  podiatrists  and  chiropractors,  and  certain  teaching  hospitals  and  applicable  manufacturers  to  report
annually to CMS ownership and investment interests held by the physicians and their immediate family members; and

● analogous  state  and  foreign  laws  and  regulations,  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;
state and foreign 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  or  otherwise  restrict  payments  that  may  be  made  to  healthcare
providers;  state  and  foreign  laws  that  require  drug  manufacturers  to  report  information  related  to  payments  and  other  transfers  of  value  to
physicians  and  other  healthcare  providers  or  marketing  expenditures;  and  state  and  foreign  laws  governing  the  privacy  and  security  of  health
information  in  certain  circumstances,  many  of  which  differ  from  each  other  in  significant  ways  and  often  are  not  preempted  by  HIPAA,  thus
complicating compliance efforts.

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Efforts to ensure that our business arrangements with third parties will comply with applicable healthcare laws and regulations may involve substantial
costs. It is possible that governmental authorities will conclude that our business practices may not comply with current or future statutes, regulations or
case law involving applicable fraud and abuse or other healthcare laws and regulations. If our operations are found to be in violation of any of these laws or
any other governmental regulations that may apply to us, we may be subject to significant civil, criminal and administrative penalties, including, without
limitation,  damages,  fines,  imprisonment,  exclusion  from  participation  in  government  healthcare  programs,  such  as  Medicare  and  Medicaid,  and  the
curtailment  or  restructuring  of  our  operations,  which  could  have  a  material  adverse  effect  on  our  business.  If  any  of  the  physicians  or  other  healthcare
providers or entities with whom we expect to do business, including our collaborators, is found not to be in compliance with applicable laws, it may be
subject  to  criminal,  civil  or  administrative  sanctions,  including  exclusions  from  participation  in  government  healthcare  programs,  which  could  also
materially affect our business, financial condition and results of operations.

Regulatory approval for any approved product is limited by the FDA to those specific indications and conditions for which clinical safety and efficacy
have been demonstrated.

Any regulatory approval is limited to the specific labeled indication(s) for which a product is deemed to be safe and effective by the FDA. In addition
to the FDA approval required for new formulations, any new indication for an approved product also requires FDA approval. If we are not able to obtain
FDA approval for any desired future indications for our product, our ability to effectively potentially market and sell our product may be reduced and our
business may be adversely affected.

While physicians may choose to prescribe drugs for uses that are not described in the product’s approved labeled indication, or for uses that differ from
those  tested  in  clinical  studies,  and  thus  the  basis  for  approval  by  the  regulatory  authorities,  our  ability  to  promote  the  products  is  limited  to  those
indications that are specifically approved by the FDA. These “off-label” uses are common across medical specialties and may constitute an appropriate
treatment  for  some  patients  in  varied  circumstances.  Regulatory  authorities  in  the  United  States  generally  do  not  regulate  the  practice  of  medicine  by
physicians with respect to their choice of treatments. Regulatory authorities do, however, restrict communications by pharmaceutical companies in terms of
their ability to promote off-label uses or disseminate off-label information. If our promotional activities fail to comply with these requirements, we may be
subject to regulatory, compliance, or enforcement action by, these authorities. In addition, our failure to follow FDA requirements relating to promotion and
advertising  may  result  in  a  Warning  Letter,  cause  the  FDA  to  suspend  or  withdraw  an  approved  product  from  the  market,  require  a  recall,  require  the
issuance  of  corrective  advertising,  institute  fines,  or  could  result  in  disgorgement  of  money,  operating  restrictions,  injunctions  or  civil  or  criminal
prosecution by the government, any of which could harm our reputation and business.

If  the  DEA  decides  to  reschedule  Tramadol  from  a  Schedule  IV  controlled  substance  to  a  more  restrictive  Schedule,  IV  Tramadol  could  lose  its
competitive advantage, and our related clinical development and regulatory approval could be delayed or prevented.

In July 2014, the DEA classified Tramadol as a Schedule IV controlled substance. In comparison, other opioids, which have a high potential for abuse,
are  classified  as  Schedule  I  and  II  controlled  substances.  If  approved,  IV  Tramadol  will  be  the  only  intravenous  Schedule  IV  opioid  on  the  market.
However, in the current environment where the opioid epidemic is a recognized problem in the United States, there is a possibility that the DEA could
reschedule Tramadol to a more restrictive classification (Schedule I, II or III). Such a rescheduling, or other similar action by DEA, would severely impair
IV Tramadol’s current competitive advantage over traditional opioids and may affect our ability to potentially market IV Tramadol as a safe alternative
pain management product.

Risks Pertaining to the Commercialization of Product Candidates

We are subject to new legislation, regulatory proposals and managed care initiatives that may increase our costs of compliance and adversely affect our
ability to market our products, obtain collaborators and raise capital.

In the United States and certain foreign jurisdictions, there have been, and we expect there will continue to be, a number of legislative and regulatory
changes to the healthcare system that could prevent or delay marketing approval of our product candidate, restrict or regulate post-approval activities, and
affect  our  ability  to  profitably  sell  any  product  candidates  for  which  we  obtain  marketing  approval. The  Patient  Protection  and Affordable  Care Act,  as
amended  by  the  Health  Care  and  Education  Reconciliation  Act  of  2010  (the  “PPACA”  or  collectively,  the  “ACA”),  substantially  regulates  the  way
healthcare  is  financed  by  both  governmental  and  private  insurers  in  the  United  States. Among  other  things,  the ACA  increased  the  minimum  level  of
Medicaid rebates payable by manufacturers of brand name drugs from 15.1% to 23.1%; required collection of rebates for drugs paid by Medicaid managed
care organizations; imposed a non-deductible annual fee on pharmaceutical manufacturers or importers who sell certain “branded prescription drugs” to
specified federal government programs; implemented a new methodology under which rebates owed by manufacturers under the Medicaid Drug Rebate
Program are calculated for drugs that are inhaled, infused, instilled, implanted, or injected; expanded the eligibility criteria for

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Medicaid  programs;  created  a  new  Patient-Centered  Outcomes  Research  Institute  to  oversee,  identify  priorities  in,  and  conduct  comparative  clinical
effectiveness research, along with funding for such research; and established a Center for Medicare and Medicaid Innovation (“CMMI”) at the CMS, to test
innovative payment and service delivery models to lower Medicare and Medicaid spending, potentially including prescription drug spending.

Since  its  enactment,  there  have  been  executive,  judicial  and  Congressional  challenges  to  certain  aspects  of  the ACA,  and  we  expect  there  will  be
additional challenges and amendments to the ACA in the future. On January 20, 2017, President Donald Trump signed an executive order stating that the
administration  intended  to  seek  prompt  repeal  of  the  Affordable  Care  Act,  and,  pending  repeal,  directed  the  U.S.  Department  of  Health  and  Human
Services and other executive departments and agencies to take all steps necessary to limit any fiscal or regulatory burdens of the Affordable Care Act. On
January  28,  2021,  President  Joe  Biden  signed  the  Executive  Order  on  Strengthening  Medicaid  and  stated  his  administration’s  intentions  to  reverse  the
actions of his predecessor and strengthen the Affordable Care Act. As part of this Executive Order, the Department of Health and Human Services, United
States Treasury, and the Department of Labor are to review all existing regulations, orders, guidance documents, policies, and agency actions to consider if
they  are  consistent  with  ensuring  both  coverage  under  the Affordable  Care Act  and  if  they  make  high-quality  healthcare  affordable  and  accessible  to
Americans. On March 11, 2021, President Biden signed into law the American Rescue Plan Act of 2021 to further strengthen Medicaid and the ACA and
on April 5, 2022, President Biden signed the Executive Order on Continuing to Strengthen Americans’ Access to Affordable, Quality Health Coverage in
which he celebrated the significant progress across the U.S. in making healthcare more affordable and accessible. In this Executive Order, President Biden
directed agencies “with responsibilities related to Americans’ access to health coverage” to “review agency actions to identify ways to continue to expand
the availability of affordable health coverage.” The continued expansion of the government’s role in the U.S. healthcare industry may further lower rates of
reimbursement for pharmaceutical products. While we are unable to predict the likelihood of changes to the Affordable Care Act or other healthcare laws
which may negatively impact our profitability, we continue to closely monitor all changes.

President  Biden  intends  to  take  action  against  drug  prices  which  are  considered  “high.”  Drug  pricing  continues  to  be  a  subject  of  debate  at  the
executive and legislative levels of U.S. government. The American Rescue Plan Act of 2021 signed into law by President Joseph R. Biden Jr. on March 14,
2021  includes  a  provision  that  will  eliminate  the  statutory  cap  on  rebates  drug  manufacturers  pay  to  Medicaid  beginning  in  January  2024.  With  the
elimination of the rebate cap, manufacturers may be required to compensate states in an amount greater than what the state Medicaid programs pay for the
drug. Additionally, the Inflation Reduction Act of 2022 contains substantial drug pricing reforms, including the establishment of a drug price negotiation
program within the U.S. Department of Health and Human Services that would require manufacturers to charge a negotiated “maximum fair price” for
certain selected drugs or pay an excise tax for noncompliance, the establishment of rebate payment requirements on manufacturers of certain drugs payable
under  Medicare  Parts  B  and  D  to  penalize  price  increases  that  outpace  inflation,  and  requires  manufacturers  to  provide  discounts  on  Part  D  drugs.
Substantial penalties can be assessed for noncompliance with the drug pricing provisions in the Inflation Reduction Act of 2022. The Inflation Reduction
Act of 2022 could have the effect of reducing the prices we can charge and reimbursement we receive for our products, if approved, thereby reducing our
profitability,  and  could  have  a  material  adverse  effect  on  our  financial  condition,  results  of  operations  and  growth  prospects.  The  effect  of  Inflation
Reduction Act of 2022 on our business and the pharmaceutical industry in general is not yet known.

At the state level, legislatures have increasingly passed legislation and implemented regulations designed to control pharmaceutical 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, designed to encourage importation from other countries and bulk purchasing.

We expect that additional federal, state and foreign healthcare reform measures will be adopted in the future, any of which could limit the amounts that
federal  and  state  governments  will  pay  for  healthcare  products  and  services,  which  could  result  in  limited  coverage  and  reimbursement  and  reduced
demand for our products, once approved, or additional pricing pressures.

These  and  other  healthcare  reform  measures  that  may  be  adopted  in  the  future  may  result  in  more  rigorous  coverage  criteria  and  in  additional
downward pressure on the price that we receive for any current product or future product candidate. Any reduction in reimbursement from Medicare or
other  government  healthcare  programs  may  result  in  a  similar  reduction  in  payments  from  private  payors.  The  implementation  of  cost  containment
measures or other healthcare reforms may prevent us from being able to generate revenue, attain profitability or commercialize our products. Legislative
and regulatory proposals have been made to expand post-approval requirements and restrict sales and promotional activities for drugs. We cannot be sure
whether additional legislative changes will be enacted, or whether the FDA regulations, guidance or interpretations will be changed, or what the impact of
such changes on the marketing approvals of any current or future product candidates, if any, may be. In addition, increased Congressional scrutiny of the

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FDA’s approval process may significantly delay or prevent marketing approval, as well as subject us to more stringent product labeling and post-marketing
testing and other requirements.

Public concern regarding the safety of opioid drug products such as IV Tramadol could delay or limit our ability to obtain regulatory approval for this
product, result in the inclusion of serious risk information in our labeling, negatively impact market performance, or require us to undertake other
activities that may entail additional costs.

In  light  of  widely  publicized  events  concerning  the  safety  risk  of  certain  drug  products,  the  FDA,  members  of  Congress,  the  Government
Accountability Office, medical professionals and the general public have raised concerns about potential controlled substance drug safety issues. These
events have resulted in the withdrawal of drug products, revisions to drug labeling that further limit use of the drug products and the establishment of risk
management programs. Under the Food and Drug Administration Amendments Act of 2007, or “FDAAA”, the FDA has authority to, among other things,
require  post-approval  studies  and  clinical  trials,  mandate  changes  to  drug  labeling  to  reflect  new  safety  information  and  require  risk  evaluation  and
mitigation  strategies  for  certain  drugs,  including  certain  currently  approved  drugs.  The  FDAAA  also  expanded  the  federal  government’s  clinical  trial
registry and results databank, resulting in significantly increased government oversight of clinical trials. Under the FDAAA, companies that violate these
and  other  provisions  of  the  law  are  subject  to  substantial  civil  monetary  penalties,  among  other  regulatory,  civil  and  criminal  penalties.  The  increased
attention to drug safety issues may result in a more cautious approach by the FDA in its review of data from our clinical trials. Data from clinical trials may
receive  greater  scrutiny,  particularly  with  respect  to  safety,  which  may  make  the  FDA  or  other  regulatory  authorities  more  likely  to  require  additional
preclinical studies or clinical trials. If the FDA requires us to conduct additional preclinical studies or clinical trials prior to approving IV Tramadol, our
ability to obtain approval of this product candidate will be delayed. If the FDA requires us to provide additional clinical or preclinical data following the
approval of IV Tramadol, the indications for which this product candidate is approved may be limited or there may be specific warnings or limitations on
production dosing, and our efforts to commercialize IV Tramadol may be otherwise adversely impacted.

Rising public, medical, Congressional, and agency concern around the prescription of controlled substance drug products to patients and a growing
movement  to  reduce  the  use  of  opioid  drug  products,  to  develop  abuse-deterrent  products,  and  to  prevent  dependence  also  could  negatively  impact  our
ability to commercialize and generate revenue from IV Tramadol if it is approved for marketing in the United States. Congress has enacted several laws
intended to address opioid use disorder, including the Comprehensive Addiction and Recovery Act (CARA) in 2016, the 21st Century Cures Act (Cures
Act) in 2016, and the Substance Use-Disorder Prevention that Promotes Opioid Recovery and Treatment for Patients and Communities Act (the SUPPORT
Act) in 2018. These laws primarily focus on funding for treatment, research, and education, but also include provisions intended to encourage reduction in
opioid use, such as funding for research on non-opioid pain treatments. Other legislative and administrative measures at the state and federal level include,
or  may  include  in  the  future,  restrictions  and  limitations  on  opioid  prescribing,  limitations  on  opioid  doses  dispensed  per  episode  of  care,  labeling
requirements specific to opioids, limitations on FDA approval of opioids, assessment of fees against opioid manufacturers, or reimbursement disincentives
specific to opioids.

We expect intense competition for our product candidates, and new products may emerge that provide different or better therapeutic alternatives for
our targeted indications.

The biotechnology and pharmaceutical industries are subject to rapid and intense technological change. We face, and will continue to face, competition
in the development and marketing of our product candidates from academic institutions, government agencies, research institutions and biotechnology and
pharmaceutical  companies.  There  can  be  no  assurance  that  developments  by  others  will  not  render  our  product  candidates  obsolete  or  noncompetitive.
Furthermore, new developments, including the development of other drug technologies and methods of preventing the incidence of disease, occur in the
pharmaceutical industry at a rapid pace. These developments may render on or more of our product candidates obsolete or noncompetitive.

IV Tramadol will compete with well-established products with similar indications. Competing products available for the management of pain include
other approved opioid agonists such as morphine, hydromorphone, fentanyl and oliceridine (approved in 2020 by the FDA). Non-opioid products include
Ofirmev  (IV  acetaminophen)  and  IV  formulations  of  NSAIDs  such  as  Dyloject  (diclofenac),  Toradol  (ketorolac),  Anjeso  (meloxicam)  and  Caldolor
(ibuprofen). In addition, we also expect to compete with agents such as Exparel, a liposome injection of bupivacaine indicated for administration into the
surgical  site  to  produce  postsurgical  analgesia.  In  addition  to  approved  products,  there  are  a  number  of  product  candidates  in  development  for  the
management  of  acute  pain.  The  late-stage  pain  development  pipeline  is  replete  with  reformulations  and  fixed-dose  combination  products  of  already
available  therapies.  Among  specific  drug  classes,  opioid  analgesics  and  NSAIDs  represent  the  greatest  number  of  agents  in  development.  Most
investigational opioids that have reached the later stages of clinical development are new formulations of already marketed opioids.

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Likewise, investigational NSAIDs — mostly lower dose injectable reformulations of already approved compounds — are another significant area of late-
stage drug development in the postoperative pain space.

BAER-101 competitors in the GABA-A space are in the clinic and include Cerevel Therapeutics (darigabat), RespireRx Pharmaceuticals (KRM-II-

81), Saniona AB (SAN711), and Engrail Therapeutics (ENX101).

Although there are no approved therapies to treat SBMA, AJ201 competitors include Nido Biosciences (NIDO-361) and pre-clinical programs from

academic institutions. In Japan, Leuprorelin is approved for SBMA, but has not been developed for the indication in the United States.

The  commercial  opportunity  for  our  products  could  be  significantly  harmed  if  competitors  are  able  to  develop  alternative  formulations  outside  the

scope of our in-licensed patents. Compared to us, many of our potential competitors have substantially greater:

● capital resources;

● development resources, including personnel and technology;

● clinical trial experience;

● regulatory experience;

● expertise in prosecution of intellectual property rights; and

● manufacturing, distribution and sales and marketing experience.

As a result of these factors, our competitors may obtain regulatory approval of their products more rapidly than we are able to or may obtain patent
protection or other intellectual property rights that limit our ability to develop or potentially commercialize our product candidates. Our competitors may
also develop drugs that are more effective, safe, useful and less costly than ours and may be more successful than us in manufacturing and marketing their
products.

If the government or third-party payors fail to provide adequate coverage and payment rates for our product candidates or any future products we may
license  or  acquire  in  the  future,  if  any,  or  if  hospitals  choose  to  use  therapies  that  are  less  expensive,  our  potential  revenue  and  prospects  for
profitability will be limited.

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. In both domestic and foreign markets, our sales of any
future  products  will  depend  in  part  upon  the  availability  of  coverage  and  reimbursement  from  third  party  payors.  Such  third-party  payors  include
government health programs such as Medicare and Medicaid, managed care providers, private health insurers and other organizations. In particular, many
U.S. hospitals receive a fixed reimbursement amount per procedure for certain surgeries and other treatment therapies they perform. Because this amount
may not be based on the actual expenses the hospital incurs, hospitals may choose to use therapies which are less expensive when compared to our product
candidates  or  future  product  candidates.  Accordingly,  our  product  candidates  or  any  other  product  candidates  that  we  may  in-license  or  acquire,  if
approved,  will  face  competition  from  other  therapies  and  drugs  for  these  limited  hospital  financial  resources.  We  may  need  to  conduct  post-marketing
studies  in  order  to  demonstrate  the  cost-effectiveness  of  any  future  products  to  the  satisfaction  of  hospitals,  other  target  customers  and  their  third-party
payors. Such studies might require us to commit a significant amount of management time and financial and other resources. Net prices for drugs may be
reduced by mandatory discounts or rebates required by government healthcare programs or private payors and by implementation of recently promulgated
regulations that permit importation of drugs from countries where they may be sold at lower prices than in the United States. Our future product might not
ultimately  be  considered  cost-effective. Adequate  third-party  coverage  and  reimbursement  might  not  be  available  to  enable  us  to  maintain  price  levels
sufficient to realize an appropriate return on investment in product development.

If none of our product candidates achieves broad market acceptance, the potential revenues that we generate from sales will be limited.

The commercial success of our product candidates or any or all of them, if approved, will depend upon its acceptance by the medical community, the

ability to ensure that the drug is included in hospital formularies, and coverage and reimbursement for the drug by third

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party payors, including government payors. The degree of market acceptance of our product candidates or any other product candidate we may license or
acquire would depend on a number of factors, including, but not necessarily limited to:

● the efficacy and safety as demonstrated in clinical trials;

● the safety and use of our product candidates in its intended patient population;

● the timing of market introduction of our product candidates as well as competitive products;

● the clinical indications for which the drug is approved;

● acceptance by physicians, major operators of hospitals and clinics and patients of the drug as a safe and effective treatment;

● the safety of our product candidates seen in a broader patient group (i.e., real world use);

● the availability, cost and potential advantages of alternative treatments, including less expensive generic drugs;

● the availability of adequate reimbursement and pricing by third party payors and government authorities;

● the relative convenience and ease of administration of our product candidates for clinical practices;

● the product labeling or product insert required by the FDA or regulatory authority in other countries, including any contradictions, warnings, drug

interactions, or other precautions;

● the approval, availability, market acceptance and reimbursement for a companion diagnostic, if any;

● the prevalence and severity of adverse side effects;

● the effectiveness of our sales and marketing efforts;

● changes  in  the  standard  of  care  for  the  targeted  indications  for  our  product  candidates  or  future  product  candidates,  which  could  reduce  the

marketing impact of any superiority claims that we could make following FDA approval; and

● potential advantages over, and availability of, alternative treatments.

If any product candidate that we develop does not provide a treatment regimen that is as beneficial as, or is not perceived as being as beneficial as, the
current  standard  of  care  or  otherwise  does  not  provide  patient  benefit,  that  product  candidate,  if  approved  for  commercial  sale  by  the  FDA  or  other
regulatory  authorities,  likely  will  not  achieve  market  acceptance.  Our  ability  to  effectively  promote  and  potentially  sell  our  product  candidates  and  any
other product candidates we may license or acquire in the hospital marketplace will also depend on pricing and cost effectiveness, including our ability to
produce a product at a competitive price and achieve acceptance of the product onto hospital formularies, as well as our ability to obtain sufficient third-
party coverage or reimbursement. Since many hospitals are members of group purchasing organizations, which leverage the purchasing power of a group
of entities to obtain discounts based on the collective buying power of the group, our ability to potentially attract customers in the hospital marketplace will
also depend on our ability to effectively potentially promote our product candidates to group purchasing organizations. We will also need to demonstrate
acceptable  evidence  of  safety  and  efficacy,  as  well  as  relative  convenience  and  ease  of  administration.  Market  acceptance  could  be  further  limited
depending on the prevalence and severity of any expected or unexpected adverse side effects associated with our product candidates. If any of our product
candidates  is  approved  but  does  not  achieve  an  adequate  level  of  acceptance  by  physicians,  health  care  payors  and  patients,  we  may  not  potentially
generate sufficient revenue from this product, and we may not become or remain profitable. In addition, our efforts to educate the medical community and
third-party payors on the benefits of our product candidates may require significant resources and may never be successful.

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If we are unable to establish sales, and marketing capabilities or to enter into agreements with third parties to market and sell our product candidate,
we may not be successful in commercializing our product candidates if and when they are approved.

We currently do not have a marketing or sales organization for the marketing and sales of pharmaceutical products since we currently have no drug
products for sale. In order to potentially commercialize any product candidate that receives marketing approval, we would need to build out marketing,
sales, managerial and other non-technical capabilities or enter into agreements with third party contract organizations to perform these services, and we
may not be successful in doing so. In the event of successful development and regulatory approval of our product candidates or another product candidate,
we might have to build a targeted specialist sales force to market or co-promote the product. There are risks involved with establishing our own sales and
marketing  capabilities.  For  example,  recruiting  and  training  a  sales  force  is  expensive  and  time  consuming  and  could  delay  any  product  launch.  If  the
commercial  launch  of  a  product  candidate  for  which  we  recruit  a  sales  force  and  establish  marketing  capabilities  is  delayed  or  does  not  occur  for  any
reason, we would have prematurely or unnecessarily incurred these commercialization expenses. This may be costly, and our investment would be lost if
we cannot retain or reposition our sales and marketing personnel.

Factors that may inhibit our potential efforts to successfully commercialize our future product, if any, using our own sales and marketing capabilities

include, but are not necessarily limited to:

● our inability to recruit, train and retain adequate numbers of effective sales and marketing personnel;

● the inability of sales personnel to obtain access to physicians or persuade adequate numbers of physicians to prescribe any future products;

● the  lack  of  complementary  or  other  products  to  be  offered  by  sales  personnel,  which  may  put  us  at  a  competitive  disadvantage  from  the

perspective of sales efficiency relative to companies with more extensive product lines; and

● unforeseen costs and expenses associated with creating an independent sales and marketing organization.

As an alternative to establishing our own sales force, we may choose to partner with third parties that have well-established direct sales forces to sell,
market  and  distribute  our  products.  There  are  risks  involved  with  partnering  with  third  party  sales  forces,  including  ensuring  adequate  training  on  the
product, regulatory, and compliance requirements associated with promotion of the product.

We  face  potential  product  liability  exposure,  and  if  successful  claims  are  brought  against  us,  we  may  incur  substantial  liability  for  our  product
candidates or other product candidates we may license or acquire and may have to limit their commercialization.

The use of our product candidates and any other product candidates we may license or acquire in clinical trials and the sale of any products for which
we obtain marketing approval expose us to the risk of product liability claims. For example, we may be sued if any product we develop allegedly causes
injury  or  is  found  to  be  otherwise  unsuitable  during  clinical  testing,  manufacturing,  marketing  or  sale. Any  such  product  liability  claims  may  include
allegations of defects in manufacturing, defects in design, a failure to warn of dangers inherent in the product, negligence, strict liability or a breach of
warranties. Product liability claims might be brought against us by consumers, health care providers or others using, administering or selling our products.
If  we  cannot  successfully  defend  ourselves  against  these  claims,  we  will  incur  substantial  liabilities.  Regardless  of  merit  or  eventual  outcome,  liability
claims may result in:

● withdrawal of clinical trial participants;

● termination of clinical trial sites or entire trial programs;

● decreased demand for any product candidates or products that we may develop;

● initiation of investigations by regulators;

● impairment of our business reputation;

● costs of related litigation;

● substantial monetary awards to patients or other claimants;

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● loss of revenues;

● reduced resources of our management to pursue our business strategy; and

● the inability to commercialize our product candidates or future product candidates.

We  have  limited  product  liability  insurance  coverage  for  our  clinical  trials.  However,  our  insurance  coverage  may  not  reimburse  us  or  may  not  be
sufficient to reimburse us for any expenses or losses we may suffer. Moreover, insurance coverage is becoming increasingly expensive, and, in the future,
we may not be able to maintain insurance coverage at a reasonable cost or in sufficient amounts to protect us against losses due to liability. When needed,
we  intend  to  potentially  expand  our  insurance  coverage  to  include  the  sale  of  commercial  products  if  we  obtain  marketing  approval  for  our  product
candidates in development, but we may be unable to obtain commercially reasonable product liability insurance for any products approved for marketing.
On occasion, 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 could cause our stock price to fall and, if judgments exceed our insurance coverage, could decrease our cash
and adversely affect our business, financial condition and results of operations.

Risks Pertaining to Intellectual Property and Potential Disputes Thereof

If  we  are  unable  to  obtain  and  maintain  patent  protection  for  our  technology  and  products  or  if  the  scope  of  the  patent  protection  obtained  is  not
sufficiently  broad,  our  competitors  could  develop  and  commercialize  technology  and  products  similar  or  identical  to  ours,  and  our  ability  to
successfully commercialize our technology and products may be impaired.

Our  commercial  success  will  depend  in  part  on  obtaining  and  maintaining  patent  protection  and  trade  secret  protection  in  the  United  States  with
respect to our product candidates or any other product candidates that we may license or acquire and the methods we use to manufacture them, as well as
successfully  defending  these  patents  and  trade  secrets  against  third  party  challenges.  We  seek  to  protect  our  proprietary  position  by  filing  patent
applications in the United States and abroad related to our product candidate. We will only be able to protect our technologies from unauthorized use by
third parties to the extent that valid and enforceable patents or trade secrets cover them.

The  patent  prosecution  process  is  expensive  and  time-consuming,  and  we  may  not  be  able  to  file  and  prosecute  all  necessary  or  desirable  patent
applications at a reasonable cost or in a timely manner. It is also possible that we will fail to identify patentable aspects of our research and development
output before it is too late to obtain patent protection. If our licensors or we fail to obtain or maintain patent protection or trade secret protection for our
product candidates or any other product candidate we may license or acquire, third parties could use our proprietary information, which could impair our
ability  to  compete  in  the  market  and  adversely  affect  our  ability  to  generate  revenues  and  achieve  profitability.  Moreover,  should  we  enter  into  other
collaborations we may be required to consult with or cede control to collaborators regarding the prosecution, maintenance and enforcement of our patents.
Therefore, these patents and applications may not be prosecuted and enforced in a manner consistent with the best interests of our business.

The patent position of biotechnology and pharmaceutical companies generally is highly uncertain, involves complex legal and factual questions and
has  in  recent  years  been  the  subject  of  much  litigation.  In  addition,  no  consistent  policy  regarding  the  breadth  of  claims  allowed  in  pharmaceutical  or
biotechnology patents has emerged to date in the United States. The patent situation outside the United States is even more uncertain. The laws of foreign
countries may not protect our rights to the same extent as the laws of the United States. For example, European patent law restricts the patentability of
methods  of  treatment  of  the  human  body  more  than  United  States  law  does.  Publications  of  discoveries  in  the  scientific  literature  often  lag  behind  the
actual discoveries, and patent applications in the United States and other jurisdictions are typically not published until 18 months after a first filing, or in
some cases at all. Therefore, we cannot know with certainty whether we or our licensors were the first to make the inventions claimed in our owned or
licensed patents or pending patent applications, or that we were the first to file for patent protection of such inventions. In the event that a third party has
also  filed  a  U.S.  patent  application  relating  to  our  product  candidates  or  a  similar  invention,  we  may  have  to  participate  in  interference  proceedings
declared by the USPTO to determine priority of invention in the United States. The costs of these proceedings could be substantial and it is possible that
our efforts would be unsuccessful, resulting in a material adverse effect on our U.S. patent position. As a result, the issuance, scope, validity, enforceability
and commercial value of our or any of our licensors’ patent rights are highly uncertain. Our pending and future patent applications may not result in patents
being  issued  which  protect  our  technology  or  products,  in  whole  or  in  part,  or  which  effectively  prevent  others  from  commercializing  competitive
technologies and products. Changes in either the patent laws or interpretation of the patent laws in the United States and other countries may diminish the
value of our patents or narrow the scope of our patent protection. For example, the federal courts of the United States have taken an increasingly dim view
of the patent eligibility of certain subject matter, such as naturally occurring nucleic acid sequences, amino acid sequences and certain

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methods  of  utilizing  same,  which  include  their  detection  in  a  biological  sample  and  diagnostic  conclusions  arising  from  their  detection.  Such  subject
matter,  which  had  long  been  a  staple  of  the  biotechnology  and  biopharmaceutical  industry  to  protect  their  discoveries,  is  now  considered,  with  few
exceptions, ineligible in the first place for protection under the patent laws of the United States. Accordingly, we cannot predict the breadth of claims that
may be allowed or enforced in our patents (if any) or in those licensed from third parties.

Recent  patent  reform  legislation  could  increase  the  uncertainties  and  costs  surrounding  the  prosecution  of  our  patent  applications  and  affect  the
validity,  enforceability,  scope  or  defense  of  our  issued  patents.  The  Leahy-Smith America  Invents Act,  or  the  Leahy-Smith Act,  includes  a  number  of
significant changes to United States patent law. These include provisions that affect the way patent applications are prosecuted and may also affect patent
litigation.  The  USPTO  issues  and  administers  regulations  and  procedures  to  govern  administration  of  the  Leahy-Smith  Act,  including  the  first-to-file
provisions. The Leahy-Smith Act could increase the uncertainties and costs surrounding the prosecution of our patent applications and the enforcement or
defense of our issued patents, all of which could have a material, adverse effect on our business and financial condition.

Moreover,  we  may  be  subject  to  a  third-party  pre-issuance  submission  of  prior  art  to  the  USPTO,  or  become  involved  in  opposition,  derivation,
reexamination, inter parties review, post-grant review or interference proceedings challenging our patent rights or the patent rights of others. An adverse
determination  in  any  such  submission,  Patent  Trial  and  Appeal  Board  (“PTAB”)  trial,  proceeding  or  litigation  could  reduce  the  scope  of,  render
unenforceable,  or  invalidate,  our  patent  rights,  allow  third  parties  to  commercialize  our  technology  or  products  and  compete  directly  with  us,  without
payment to us, or result in our inability to manufacture or commercialize products without infringing third party patent rights. 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.

Even if our patent applications issue as patents, they may not issue in a form that will provide us with any meaningful protection, prevent competitors
from  competing  with  us  or  otherwise  provide  us  with  any  competitive  advantage.  Our  competitors  may  be  able  to  circumvent  our  owned  or  licensed
patents by developing similar or alternative technologies or products in a non-infringing manner.

The issuance of a patent does not foreclose challenges to its inventorship, scope, validity or enforceability. Therefore, our owned and licensed patents
may be challenged in the courts or patent offices in the United States and abroad. Such challenges may result in loss of exclusivity or freedom to operate or
in  patent  claims  being  narrowed,  invalidated  or  held  unenforceable,  in  whole  or  in  part,  which  could  limit  our  ability  to  stop  others  from  using  or
commercializing  similar  or  identical  technology  and  products,  or  limit  the  duration  of  the  patent  protection  of  our  technology  and  products.  Given  the
amount of time required for the development, testing and regulatory review of new product candidates, patents protecting such product candidates might
expire before or shortly after such product candidates are commercialized. As a result, our owned and licensed patent portfolio may not provide us with
sufficient rights to exclude others from commercializing products similar or identical to ours.

The patent rights that we have in-licensed covering the infusion time and pharmacokinetics, or “PK”, profile for IV Tramadol are limited to a specific
IV  formulation  of  centrally  acting  synthetic  opioid  analgesic,  and  our  market  opportunity  for  this  product  candidate  may  be  limited  by  the  lack  of
patent protection for the active ingredient itself and other formulations that may be developed by competitors.

The active ingredients in IV Tramadol have been generic in the United States for a number of years. While we believe that the patent estate covering
IV  Tramadol  (including  but  not  limited  to  U.S.  Patent  Nos.  8,895,622;  9,561,195,  9,566,253  9,962,343,  10,406,122,  9,693,949,  9,968,551,  9,980,900,
10,022,321,10,537,521, 10,624,842, 10,751,277, 10,751,278, 10,751,279, 10,646,433, 10,729,644, 10,729,645, and 10,617,635) provides strong protection,
our  market  opportunity  would  be  limited  if  a  generic  manufacturer  could  obtain  regulatory  approval  for  another  IV  formulation  of  tramadol  and
commercialize it without infringing our patents.

We may become involved in lawsuits to protect or enforce our patents or other intellectual property, which could be expensive, time consuming and
unsuccessful.

Competitors may infringe our issued patents or other intellectual property. To counter infringement or unauthorized use, we may be required to file
infringement claims, which can be expensive and time consuming. Any claims we assert against perceived infringers could provoke these parties to assert
counterclaims against us alleging that we infringe their patents. In addition, in a patent infringement proceeding, a court may decide that a patent of ours is
invalid or unenforceable, in whole or in part, construe the patent’s claims narrowly or 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, rendered unenforceable, or interpreted narrowly.

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We may become involved in other types of legal proceedings related to our intellectual property that could result in the invalidation or unenforceability
of our patents and could be expensive and time consuming, regardless of the outcome.

Any party can challenge the validity of our patents in post-grant proceedings at the PTAB, which include inter partes review and post-grant review
proceedings.  Although  these  proceedings  are  more  limited,  and  therefore  are  often  less  expensive,  than  district  court  litigation,  they  can  still  require
substantial resources. If the PTAB finds that our patents are unpatentable, we will be unable to enforce those patents against our competitors. Additionally,
our  competitors  may  bring  other  administrative  challenges  to  our  patents  before  the  USPTO,  including  opposition,  derivation,  interference,  ex  parte
reexamination, and inter partes reexamination proceedings. These proceedings may prevent our patent applications from issuing, or for patents that are
already issued, an unsuccessful outcome will render the patent unenforceable.

If  we  are  sued  for  infringing  intellectual  property  rights  of  third  parties,  it  will  be  costly  and  time  consuming,  and  an  unfavorable  outcome  in  any
litigation would harm our business.

Our ability to develop, manufacture, market and potentially sell our product candidates or any other product candidates that we may license or acquire
depends upon our ability to avoid infringing the proprietary rights of third parties. Numerous U.S. and foreign patents and pending patent applications,
which are owned by third parties, exist in the general fields of pain treatment and neurologic disorder treatment and cover the use of numerous compounds
and  formulations  in  our  targeted  markets.  Because  of  the  uncertainty  inherent  in  any  patent  or  other  litigation  involving  proprietary  rights,  we  and  our
licensors  may  not  be  successful  in  defending  intellectual  property  claims  by  third  parties,  which  could  have  a  material  adverse  effect  on  our  results  of
operations.  Regardless  of  the  outcome  of  any  litigation,  defending  the  litigation  may  be  expensive,  time-consuming  and  distracting  to  management.  In
addition, because patent applications can take many years to issue, there may be currently pending applications, unknown to us, which may later result in
issued patents that our product candidates may infringe. There could also be existing patents of which we are not aware that one of our product candidates
may inadvertently infringe.

There is a substantial amount of litigation involving patent and other intellectual property rights in the biotechnology and biopharmaceutical industries

generally. If a third party claims that we infringe on their patents or misappropriated their technology, we could face a number of issues, including:

● infringement and other intellectual property claims which, with or without merit, can be expensive and time consuming to litigate and can divert

management’s attention from our core business;

● substantial damages for past infringement which we may have to pay if a court decides that our product infringes on a competitor’s patent;

● a court prohibiting us from selling or licensing our product unless the patent holder licenses the patent to us, which it would not be required to do;

● if a license is available from a patent holder, we may have to pay substantial royalties or grant cross licenses to our patents; and

● redesigning our processes so they do not infringe, which may not be possible or could require substantial funds and time.

We may need to license certain intellectual property from third parties, and such licenses may not be available or may not be available on commercially
reasonable terms.

A third party may hold intellectual property, including patent rights that are important or necessary to the development and potential commercialization
of our product. It may be necessary for us to use the patented or proprietary technology of third parties to potentially commercialize our product, in which
case  we  would  be  required  to  obtain  a  license  from  these  third  parties  on  commercially  reasonable  terms,  or  our  business  could  be  harmed,  possibly
materially.

If we fail to comply with our obligations in our intellectual property licenses and funding arrangements with third parties, we could lose rights that are
important to our business.

We  are  currently  party  to  license  agreements  under  which  we  acquired  rights  to  develop  and  market  IV  Tramadol,  BAER-101  and  AJ201.  The
applicable license agreement for IV Tramadol will terminate on a product-by-product and country-by-country basis upon the expiration of the last licensed
patent right, unless the agreement is earlier terminated. In addition to standard early termination

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provisions, the License Agreement included provisions allowing early termination by: (i) Revogenex Ireland Ltd. (“Revogenex”) if the FDA did not issue
an approval or otherwise issues a “not approvable” notice for the NDA within 15 months after the NDA was filed with the FDA, although this termination
right will be tolled if we are using commercially reasonable efforts in our negotiations with the FDA for approval and if we receive a “not approvable”
notice, we will have a 15 month period to correct any issues and re-submit the NDA for approval, (ii) us if we reasonably determine prior to NDA approval
that  the  development  of  IV  Tramadol  is  not  economically  viable,  or  (iii)  either  Revogenex  or  us  (provided  we  are  using  or  have  used  commercially
reasonable efforts to commercialize IV Tramadol) if, after the third anniversary date of the commercial launch, we fail to achieve annual net sales with
respect to IV Tramadol of at least $20 million in any given calendar year, with certain exceptions.

Baergic is similarly party to two license agreements related to BAER-101, one with AstraZeneca AB and another with Cincinnati Children’s Hospital
Medical Center. Both license agreements were entered into in December 2019. Baergic acquired an exclusive license from AstraZeneca AB to patent and
related intellectual property rights pertaining to its proprietary GABA-A 2,3 positive allosteric modulator, and also acquired from Cincinnati Children’s
Hospital Medical Center patent and related intellectual property rights pertaining to GABA inhibition for neurological disorders. Baergic is obligated to use
commercially reasonable efforts to develop and commercialize the licensed products in the U.S. and European Union.

Finally,  we  licensed  rights  to AJ201  from AnnJi  under  a  license  agreement  we  entered  into  in  February  2023.  Under  this  license  agreement,  we
obtained  an  exclusive  license  from  AnnJi  to  intellectual  property  rights  pertaining  to  the  molecule  known  as  JM17,  which  activates  Nrf1  and  Nrf2,
enhances  androgen  receptor  degradation  and  underlies AJ201,  a  clinical  product  candidate  currently  in  a  Phase  1b/2a  clinical  trial  in  the  U.S.  for  the
treatment of spinal and bulbar muscular atrophy, also known as Kennedy’s Disease. The license is exclusive as to all oral forms of AJ201 for use in all
indications (other than androgenetic alopecia and Alzheimer’s disease) in the United States, Canada, the European Union, the United Kingdom and Israel.
The  license  agreement  also  contains  customary  representations  and  warranties  and  provisions  related  to  confidentiality,  diligence,  indemnification  and
intellectual property protection. If we fail to comply with the terms of this license agreement, we could lose rights to develop and market AJ201.

In the future, we may become party to licenses that are important for product development and potential commercialization. If we fail to comply with
our obligations under current or future license and funding agreements, our counterparties may have the right to terminate these agreements, in which event
we  might  not  be  able  to  develop,  manufacture  or  market  any  product  or  utilize  any  technology  that  is  covered  by  these  agreements  or  may  face  other
penalties under the agreements. Such an occurrence could materially and adversely affect the value of a product candidate being developed under any such
agreement or could restrict our drug discovery activities. Termination of these agreements or reduction or elimination of our rights under these agreements
may  result  in  our  having  to  negotiate  new  or  reinstated  agreements  with  less  favorable  terms,  or  cause  us  to  lose  our  rights  under  these  agreements,
including our rights to important intellectual property or technology.

To the extent we operate in foreign jurisdictions, we may be exposed to increased risk associated with the potential theft of technology and intellectual
property.

Our U.S. patents can be enforced against those who make, use, offer to sell, or sell our licensed patented inventions within the U.S., or against those
who  import  our  licensed  patented  inventions  within  the  U.S.  We  may  depend  on  foreign  intellectual  property  rights  to  prevent  competitors  from
manufacturing and selling our products outside of the U.S. without our authorization. Foreign laws and regulations may not protect our patent rights and
trade secret rights to the same extent as U.S. law. It is also possible that we may be required to compromise protections or waive rights in order to conduct
business in a foreign jurisdiction. Such restrictions may limit our ability to profitably compete in those markets.

We may be subject to claims that our employees have wrongfully used or disclosed alleged trade secrets of their former employers.

As  is  common  in  the  biotechnology  and  pharmaceutical  industry,  we  employ  individuals  who  were  previously  employed  at  other  biotechnology  or
pharmaceutical companies, including our competitors or potential competitors. Although no claims against us are currently pending, we may be subject to
claims  that  these  employees  or  we  have  inadvertently  or  otherwise  used  or  disclosed  trade  secrets  or  other  proprietary  information  of  their  former
employers. Litigation may be necessary to defend against these claims. Even if we are successful in defending against these claims, litigation could result
in substantial costs and be a distraction to management.

If we are unable to protect the confidentiality of our trade secrets, our business and competitive position would be harmed.

In addition to seeking patent protection for our product candidates or future product candidates, we also rely on trade secrets, including unpatented

know-how, technology and other proprietary information, to maintain our competitive position, particularly where

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we do not believe patent protection is appropriate or obtainable. However, trade secrets are difficult to protect. We limit disclosure of such trade secrets
where possible but we also seek to protect these trade secrets, in part, by entering into non-disclosure and confidentiality agreements with parties who do
have  access  to  them,  such  as  our  employees,  our  licensors,  corporate  collaborators,  outside  scientific  collaborators,  contract  manufacturers,  consultants,
advisors  and  other  third  parties. We  also  enter  into  confidentiality  and  invention  or  patent  assignment  agreements  with  our  employees  and  consultants.
Despite these efforts, any of these parties may breach the agreements and may unintentionally or willfully disclose our proprietary information, including
our  trade  secrets,  and  we  may  not  be  able  to  obtain  adequate  remedies  for  such  breaches.  Enforcing  a  claim  that  a  party  illegally  disclosed  or
misappropriated a trade secret is difficult, expensive and time-consuming, and the outcome is unpredictable. In addition, some courts inside and outside the
United  States  are  less  willing  or  unwilling  to  protect  trade  secrets.  Moreover,  if  any  of  our  trade  secrets  were  to  be  lawfully  obtained  or  independently
developed by a competitor, we would have no right to prevent them, or those to whom they communicate it, from using that technology or information to
compete with us. If any of our trade secrets were to be disclosed to or independently developed by a competitor, our competitive position would be harmed.

General Risk Factors

Our business and operations could be adversely affected by the effects of health epidemics, including the ongoing COVID-19 pandemic.

Any  potential  future  clinical  trials  may  experience  delays  in  patient  enrollment,  potentially  due  to  prioritization  of  hospital  resources  toward  the
COVID-19  pandemic,  or  concerns  among  patients  about  participating  in  clinical  trials  during  a  public  health  emergency.  During  2020  and  2021,  the
COVID-19  pandemic  affected  the  operations  of  government  entities,  such  as  the  FDA,  as  well  as  contract  research  organizations,  third-party
manufacturers, and other third-parties upon whom we rely. As a result of “shelter-in-place” orders, quarantines or similar orders or restrictions to control
the  spread  of  COVID-19,  many  companies,  including  our  own,  implemented  work-from-home  policies  for  their  employees  during  2020,  2021  and  into
2022. The effects of these stay-at-home orders and work-from-home policies may be negatively impacting productivity, resulting in delays in our timelines.
The extent of the impact on our operations depends in part on whether governments and businesses reinstate these restrictions as a result of a rising surge in
COVID-19 cases or a new variant of the virus. These and similar disruptions in our operations could negatively impact our business, operating results and
financial condition, however, as of the date of this Annual Report on Form 10-K, we have not experienced a significant impact on our business resulting
from government restrictions on the movement of people, goods, and services.

The global pandemic of COVID-19 continues to evolve rapidly, and the ultimate impact of the COVID-19 pandemic or a similar health epidemic is
highly uncertain and subject to change. We do not yet know the full impact of potential delays or effects on our business, our ability to access the capital
markets,  or  supply  chains  or  on  the  global  economy  as  a  whole.  However,  these  effects  could  have  a  material  impact  on  our  operations,  and  we  will
continue to monitor the COVID-19 situation closely.

Our results of operations and liquidity needs could be materially negatively affected by market fluctuations and economic downturn.

Our results of operations could be materially negatively affected by economic conditions generally, both in the United States and elsewhere around the
world. Continuing concerns over inflation, energy costs, geopolitical issues, including the invasion of Ukraine by military forces of the Russian Federation,
the availability and cost of credit, the U.S. mortgage market and residential real estate market in the United States have contributed to increased volatility
and  diminished  expectations  for  the  economy  and  the  markets  going  forward.  These  factors,  combined  with  volatile  oil  prices,  declining  business  and
consumer confidence and increased interest rate, have precipitated an economic recession and fears of a possible depression. Domestic and international
equity markets continue to experience heightened volatility and turmoil. These events and the continuing market upheavals may have an adverse effect on
us. In the event of a continuing market downturn, our results of operations could be adversely affected by those factors in many ways, including making it
more difficult for us to raise funds if necessary, and our stock price may further decline.

We  will  continue  to  incur  significant  increased  costs  as  a  result  of  operating  as  a  public  company,  and  our  management  will  be  required  to  devote
substantial time to new compliance initiatives.

We are a listed and traded public company. As a public company, we incur significant legal, accounting and other expenses under the Sarbanes-Oxley
Act of 2002, as well as rules subsequently implemented by the SEC and the rules of the Nasdaq Stock Market, on which our common stock is listed. These
rules impose various requirements on public companies, including requiring establishment and maintenance of effective disclosure and financial controls
and appropriate corporate governance practices. Our management and other personnel have devoted and will continue to devote a substantial amount of
time to these compliance initiatives. Moreover, these rules and regulations increase our legal and financial compliance costs and make some activities more
time-consuming and costly. For

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example, these rules and regulations make it more difficult and more expensive for us to obtain director and officer liability insurance, and we may be
required to accept reduced policy limits and coverage or incur substantially higher costs to obtain the same or similar coverage. As a result, it may be more
difficult for us to attract and retain qualified persons to serve on our board of directors, our board committees or as executive officers.

The  Sarbanes-Oxley Act  of  2002  requires,  among  other  things,  that  we  maintain  effective  internal  controls  for  financial  reporting  and  disclosure
controls  and  procedures.  As  a  result,  we  are  required  to  periodically  perform  an  evaluation  of  our  internal  controls  over  financial  reporting  to  allow
management  to  report  on  the  effectiveness  of  those  controls,  as  required  by  Section  404  of  the  Sarbanes-Oxley Act.  However,  while  we  remain  a  non-
accelerated filer, we will not be required to include an attestation report on internal control over financial reporting issued by our independent registered
public accounting firm. To achieve compliance with Section 404 within the prescribed period, we have engaged in a process to document and evaluate our
internal  control  over  financial  reporting.  These  efforts  to  comply  with  Section  404  and  related  regulations  have  required,  and  continue  to  require,  the
commitment  of  significant  financial  and  managerial  resources.  While  we  anticipate  maintaining  the  integrity  of  our  internal  controls  over  financial
reporting and all other aspects of Section 404, we cannot be certain that a material weakness will not be identified when we test the effectiveness of our
control  systems  in  the  future.  If  a  material  weakness  is  identified,  we  could  be  subject  to  sanctions  or  investigations  by  the  SEC  or  other  regulatory
authorities, which would require additional financial and management resources, costly litigation or a loss of public confidence in our internal controls,
which could have an adverse effect on the market price of our stock.

Our business and operations would suffer in the event of system failures.

Despite  the  implementation  of  security  measures,  our  internal  computer  systems  are  vulnerable  to  damage  from  computer  viruses,  unauthorized
access,  natural  disasters,  terrorism,  war  and  telecommunication  and  electrical  failures.  Any  system  failure,  accident  or  security  breach  that  causes
interruptions in our operations could result in a material disruption of our drug development programs. For example, the loss of clinical trial data from
completed clinical trials for our product candidates 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 or damage to our data or applications, or inappropriate disclosure
of confidential or proprietary information, we may incur liability and the further development of our product candidates may be delayed.

The occurrence of a catastrophic disaster could damage our facilities beyond insurance limits or we could lose key data which could cause us to curtail
or cease operations.

We are vulnerable to damage and/or loss of vital data from natural disasters, such as earthquakes, tornadoes, power loss, fire, health epidemics and
pandemics, floods and similar events, as well as from accidental loss or destruction. If any disaster were to occur, our ability to operate our businesses
could  be  seriously  impaired.  We  have  property,  liability  and  business  interruption  insurance  that  may  not  be  adequate  to  cover  losses  resulting  from
disasters or other similar significant business interruptions, and we do not plan to purchase additional insurance to cover such losses due to the cost of
obtaining  such  coverage.  Any  significant  losses  that  are  not  recoverable  under  our  insurance  policies  could  seriously  impair  our  business,  financial
condition and prospects. Any of the aforementioned circumstances may also impede our employees’ and consultants’ abilities to provide services in-person
and/or  in  a  timely  manner;  hinder  our  ability  to  raise  funds  to  finance  our  operations  on  favorable  terms  or  at  all;  and  trigger  effectiveness  of  “force
majeure”  clauses  under  agreements  with  respect  to  which  we  receive  goods  and  services,  or  under  which  we  are  obligated  to  achieve  developmental
milestones on certain timeframes. Disputes with third parties over the applicability of such “force majeure” clauses, or the enforceability of developmental
milestones and related extension mechanisms in light of such business interruptions, may arise and may become expensive and time-consuming.

We may become involved in securities class action litigation that could divert management’s attention and harm our business.

The stock markets have from time to time experienced significant price and volume fluctuations that have affected the market prices for the common
stock of biotechnology and pharmaceutical companies. These broad market fluctuations may cause the market price of our stock to decline. In the past,
securities class action litigation has often been brought against a company following a decline in the market price of its securities. This risk is especially
relevant for us because biotechnology and biopharmaceutical companies have experienced significant stock price volatility in recent years and due to the
significant  stock  price  decline  we  experienced  following  the  announcement  of  the  First  CRL. We  may  become  involved  in  this  type  of  litigation  in  the
future. Litigation often is expensive and diverts management’s attention and resources, which could adversely affect our business.

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Fortress controls a voting majority of our common stock.

Risks Pertaining to the Influence of Fortress

Pursuant to the terms of the Class A Preferred Stock held by Fortress, Fortress will be entitled to cast, for each share of Class A Preferred Stock held by
Fortress, the number of votes that is equal to 1.1 times a fraction, the numerator of which is the sum of (A) the aggregate number of shares of outstanding
common  stock  and  (B)  the  whole  shares  of  common  stock  into  which  the  shares  of  outstanding  the  Class A  Preferred  Stock  are  convertible  and  the
denominator of which is the aggregate number of shares of outstanding Class A Preferred Stock, or the “Class A Preferred Stock Ratio.” Thus, Fortress will
at all times have voting control of us. Further, for a period of ten years from the date of the first issuance of shares of Class A Preferred Stock, the holders
of record of the shares of Class A Preferred Stock (or other capital stock or securities issued upon conversion of or in exchange for the Class A Preferred
Stock), exclusively and as a separate class, shall be entitled to appoint or elect the majority of our directors.

Accordingly, conflicts of interest may arise between Fortress and its affiliates, on the one hand, and us and our other stockholders, on the other hand.
In resolving these conflicts of interests, Fortress may favor its own interests and the interests of its affiliates, over the interests of our other stockholders,
which could cause a material adverse effect on our business, financial condition and results of operations.

Fortress has the right to receive a significant grant of shares of our common stock annually, which would result in the dilution of your holdings of
common stock upon each grant, which could reduce their value.

Under the terms of the Amended and Restated Founders Agreement, which became effective September 13, 2016, Fortress is entitled to receive a grant
of shares of our common stock equal to 2.5% of the gross amount of any equity or debt financing. Additionally, the holders of Class A Preferred Stock, as a
class, are to receive an Annual Stock Dividend, payable in shares of common stock in an amount equal to 2.5% of our fully-diluted outstanding capital
stock as of the business day immediately prior to the date such dividend is payable. Fortress currently owns all outstanding shares of Class A Preferred
Stock. At  our Annual  Meeting  of  Stockholders  held  on  June  13,  2018,  the  Company’s  stockholders  approved  an  amendment  to  the  Company’s  Third
Amended and Restated Certificate of Incorporation, amending the Class A Preferred dividend payment date from February 17 to January 1 of each year.
These potential future share issuances to Fortress and any other holder of Class A Preferred Stock will dilute your holdings in our common stock and, if our
value  has  not  grown  proportionately  over  the  prior  year,  would  result  in  a  reduction  in  the  value  of  your  shares. The Amended  and  Restated  Founders
Agreement has a term of 15 years and renews automatically for subsequent one-year periods unless terminated by Fortress or upon a Change in Control (as
defined in the Amended and Restated Founders Agreement).

We might have received better terms from unaffiliated third parties than the terms we receive in our agreements with Fortress.

We  entered  into  certain  agreements  with  Fortress  in  connection  with  our  separation  from  Fortress  into  an  independent  company,  including  the
Management Services Agreement, or the “MSA,” and the Founders Agreement, and entered into the Contribution Agreement with Fortress in May 2022.
While  we  believe  the  terms  of  these  agreements  are  reasonable,  they  might  not  reflect  terms  that  would  have  resulted  from  arm’s-length  negotiations
between  unaffiliated  third  parties.  The  terms  of  the  agreements  relate  to,  among  other  things,  payment  of  a  royalty  on  product  sales,  the  provision  of
employment and transition services and the contribution to us of a majority of the outstanding equity securities of Baergic previously held by Fortress. We
might have received better terms from third parties because, among other things, third parties might have competed with each other to win our business.

The ownership by our executive officers and some of our directors of equity securities of Fortress and/or rights to acquire equity securities of Fortress
might create, or appear to create, conflicts of interest.

Because of their current or former positions with Fortress, some of our executive officers and directors own shares of Fortress common stock and/or
options to purchase shares of Fortress common stock. Their individual holdings of common stock and/or options to purchase common stock of Fortress
may  be  significant  compared  to  their  total  assets.  Ownership  by  our  directors  and  officers,  after  our  separation  from  Fortress,  of  common  stock  and/or
options  to  purchase  common  stock  of  Fortress  create  or  might  appear  to  create  conflicts  of  interest  when  these  directors  and  officers  are  faced  with
decisions that could have different implications for Fortress than for us. For instance, and by way of example, if there were to be a dispute between Fortress
and us regarding the calculation of the royalty fee due to Fortress under the terms of the Founders Agreement, then certain of our officers and directors may
have and will appear to have a conflict of interest with regard to the outcome of such dispute.

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Item 1B.            Unresolved Staff Comments

None.

Item 2.               Properties

Our corporate and executive office is located at 1111 Kane Concourse Suite 301, Bay Harbor Islands, FL 33154. We are not currently under a lease
agreement at 1111 Kane Concourse, but we are provided access to this space by Fortress at no additional cost. We believe that our existing facilities are
adequate to meet our current requirements. We do not own any real property.

Item 3.               Legal Proceedings

To our knowledge, there are no legal proceedings pending against us, other than routine actions and administrative proceedings, and other actions not
deemed material are not expected to have a material adverse effect on our financial condition, results of operations, or cash flows. In the ordinary course of
business,  however,  the  Company  may  be  subject  to  both  insured  and  uninsured  litigation.  Suits  and  claims  may  be  brought  against  the  Company  by
customers, suppliers, partners and/or third parties (including tort claims for personal injury arising from clinical trials of the Company’s product candidates
and property damage) alleging deficiencies in performance, breach of contract, etc., and seeking resulting alleged damages.

Item 4.               Mine Safety Disclosures

Not applicable.

Item 5.                Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

PART II

Market Information

Our common stock is listed on the Nasdaq Capital Market and trades under the symbol “ATXI”.

Holders

As of March 28, 2023, there were approximately 5.9 million shares of common stock outstanding. The number of record holders of our common stock

as of March 28, 2023 was 35.

Dividends

We have never paid or declared any cash dividends on our common stock, and we do not anticipate paying any cash dividends on our common stock in
the foreseeable future. We intend to retain all available funds and any future earnings to fund the development and expansion of our business. Any future
determination  to  pay  dividends  will  be  at  the  discretion  of  our  board  of  directors  and  will  depend  upon  a  number  of  factors,  including  our  results  of
operations, financial condition, future prospects, contractual restrictions, restrictions imposed by applicable law and other factors our board of directors
deems relevant.

Equity Compensation Plans

The  information  required  by  Item  5  of  Form  10-K  regarding  equity  compensation  plans  is  incorporated  herein  by  reference  to  “Item  12.  Security

Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.”

Recent Sales of Unregistered Securities

Not applicable.

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Description of Registrant’s Securities to be Registered

Not applicable.

Purchases of Equity Securities by the Issuer and Affiliated Purchasers

Not applicable.

Item 6.            Reserved

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Item 7.            Management’s Discussion and Analysis of the Results of Operations

Forward-Looking Statements

Statements in the following discussion and throughout this report that are not historical in nature are “forward-looking statements.” You can identify
forward-looking statements by the use of words such as “expect,” “anticipate,” “estimate,” “may,” “will,” “should,” “intend,” “believe,” and similar
expressions. Although we believe the expectations reflected in these forward-looking statements are reasonable, such statements are inherently subject to
risk and we can give no assurances that our expectations will prove to be correct. Actual results could differ from those described in this report because of
numerous factors, many of which are beyond our control. These factors include, without limitation, those described under Item 1A “Risk Factors.” We
undertake  no  obligation  to  update  these  forward-looking  statements  to  reflect  events  or  circumstances  after  the  date  of  this  report  or  to  reflect  actual
outcomes. Please see “Forward-Looking Statements” at the beginning of this Form 10-K.

The following discussion of our financial condition and results of operations should be read in conjunction with our audited consolidated financial
statements and the related notes thereto and other financial information appearing elsewhere in this Form 10-K. We undertake no obligation to update any
forward-looking statements in the discussion of our financial condition and results of operations to reflect events or circumstances after the date of this
report or to reflect actual outcomes.

Overview

Avenue Therapeutics, Inc. (“Avenue” or the “Company”) is a specialty pharmaceutical company focused on the development and commercialization
of  therapies  for  the  treatment  of  rare  and  neurologic  diseases.  Our  product  candidates  include AJ201  for  the  treatment  of  spinal  and  bulbar  muscular
atrophy  (“SBMA”),  intravenous  (IV)  Tramadol  (“IV  Tramadol”)  for  the  treatment  of  post-operative  acute  pain,  and  BAER-101  for  the  treatment  of
epilepsy and panic disorders.

AJ201

In February 2023, we announced that we entered into a license agreement (the “License Agreement”) with AnnJi Pharmaceutical Co., Ltd. (“AnnJi”)
whereby the Company obtained an exclusive license from AnnJi to intellectual property rights pertaining to the molecule known as JM17, which activates
Nrf1 and Nrf2, enhances androgen receptor degradation and underlies AJ201, a clinical product candidate currently in a Phase 1b/2a clinical trial in the
United States (“U.S.”) for the treatment of spinal and bulbar muscular atrophy (“SBMA”), also known as Kennedy’s Disease.

Under the License Agreement, in exchange for exclusive rights to the intellectual property underlying the AJ201 product candidate, the Company will
pay an initial cash license fee of $3.0 million, of which $2.0 million is payable within 60 days and $1 million payable within 180 days after the effective
date of the License Agreement. The Company is also obligated to issue shares of its common stock under the Subscription Agreement (described below)
and make additional payments over the course of the License Agreement including reimbursement payments of up to $10.8 million in connection with the
product’s Phase 1b/2a clinical trial.

In  connection  with  the  signing  of  the  License Agreement,  the  Company  agreed  to  issue  831,618  shares  of  its  common  stock  to AnnJi  (the  “First
Tranche  Shares”),  and  then  to  issue  an  additional  276,652  shares  of  Common  Stock  upon  enrollment  of  the  eighth  patient  in  the  ongoing  Phase  1b/2a
SBMA clinical trial (the “Second Tranche Shares” and, together with the First Tranche Shares, the “Consideration Shares”). The license provided under the
License Agreement is exclusive as to all oral forms of AJ201 for use in all indications (other than androgenetic alopecia and Alzheimer’s disease) in the
United  States,  Canada,  the  European  Union,  the  United  Kingdom  and  Israel.  The  License  Agreement  also  contains  customary  representations  and
warranties and provisions related to confidentiality, diligence, indemnification and intellectual property protection. The Company will initially be obligated
to obtain both clinical and commercial supply of AJ201 exclusively through AnnJi. The Company and AnnJi entered into a subscription agreement, dated
as of February 28, 2023 (the “Subscription Agreement”) that provides for the issuance of First Tranche Shares, which contains customary representations
and  warranties  of  the  Company  and  AnnJi,  respectively,  and  is  subject  to  customary  closing  conditions.  The  Company  and  AnnJi  will  enter  into  a
subsequent  subscription  agreement,  in  substantially  the  same  form  as  the  Subscription Agreement,  with  respect  to  the  issuance  of  the  Second  Tranche
Shares. Also in connection with execution of the License Agreement, the Company entered into a registration rights agreement (the “Registration Rights
Agreement”)  with  AnnJi.  Pursuant  to  the  Registration  Rights  Agreement,  the  Company  will  be  required  to  file,  on  or  prior  to  August  28,  2023,  a
registration statement with the U.S. Securities and Exchange Commission (the “SEC”) to register the resale of the Consideration Shares.

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IV Tramadol

On February 15, 2022, we had our Advisory Committee meeting with the FDA regarding IV Tramadol. In the final part of the public meeting, the
Advisory Committee voted yes or no on the following question: “Has the Applicant submitted adequate information to support the position that the benefits
of their product outweigh the risks for the management of acute pain severe enough to require an opioid analgesic in an inpatient setting?” The results were
8 yes votes and 14 no votes. On March 18, 2022, we received an Appeal Denied Letter from the OND in response to the FDRR. On August 31, 2022, the
Company  disclosed  that,  on  June  17,  2022,  following  the  receipt  of  the  Letter,  the  Company  submitted  a Type A  Meeting  Request  and  related  briefing
documents to the FDA. The meeting was granted by the Division of Anesthesia, Analgesia, and Addiction Products (“DAAAP”) on June 27, 2022, and
scheduled  for August  9,  2022.  The  Company  submitted  a  briefing  document  presenting  a  study  design  that  the  Company  believed  has  the  potential  to
address the comments and deficiencies noted in the Letter and sought the DAAAP’s guidance to refine the study design that would support a resubmission
of a New Drug Application for the Company’s current lead product candidate, intravenous Tramadol. The meeting on August 9, 2022 was a collaborative
discussion on the study design and potential path forward. We incorporated the FDA’s suggestions from the meeting minutes and submitted a detailed study
protocol that could form the basis for the submission of a complete response to the Second CRL.

We announced on March 8, 2023 that the Company would participate in a Type C meeting with the FDA on March 9, 2023 to discuss a proposed study
protocol to assess the risk of respiratory depression related to opioid stacking on IV Tramadol relative to an approved opioid analgesic. We continue to
evaluate next steps with regard to IV Tramadol.

BAER-101

We recently expanded our business with the acquisition of Baergic Bio, Inc. (“Baergic”) and its asset BAER-101, which would strategically align with
Avenue’s  goals  of  building  a  rare  and  neurologic  pipeline.  On  May  11,  2022,  we  entered  into  a  stock  contribution  agreement  (the  “Contribution
Agreement”) with Fortress, pursuant to which Fortress agreed to transfer ownership of 100% of its shares (common and preferred) in Baergic to us. The
acquisition  was  completed  on  November  8,  2022  and  as  a  result,  Baergic  is  currently  a  majority-controlled  and  owned  private  subsidiary  company  of
Avenue.

Baergic is a clinical-stage pharmaceutical company founded in December 2019 that focuses on the development of pharmaceutical products for the
treatment  of  neurologic  disorders.  Baergic’s  pipeline  currently  consists  of  a  single  compound,  BAER-101,  a  novel  α2/3–subtype-selective  GABA  A
positive allosteric modulator (“PAM”). BAER-101 (formally known as AZD7325) was originally developed by AstraZeneca and has an established safety
profile in early clinical trials including over 700 patients.

Under  the  Contribution  Agreement,  Fortress  also  agreed  to  assign  to  us  certain  intercompany  agreements  existing  between  Fortress  and  Baergic,
including a Founders Agreement and Management Services Agreement. Consummation of the transactions contemplated by the Contribution Agreement
was subject to the satisfaction of certain conditions precedent, including, inter alia: (i) the closing of an equity financing by the Company resulting in gross
proceeds of no less than $7.5 million, (ii) the agreement by minority Avenue shareholder InvaGen Pharmaceuticals Inc. (“InvaGen”) to (A) have 100% of
its shares in us repurchased by us and (B) terminate certain of the agreements into which it entered with us and/or Fortress in connection with InvaGen’s
2019 equity investment in us, which will eliminate certain negative consent rights of InvaGen over us and restore certain rights and privileges of Fortress in
us (all upon terms to be agreed upon with InvaGen); and (iii) the sustained listing of our common stock on Nasdaq.

The Baergic transaction expands our development portfolio within neurologic diseases. Evaluation and negotiation of the Contribution Agreement was
overseen, and execution of the Contribution Agreement was approved, by special committees at the Avenue and Fortress levels, both of which exclusively
comprised independent and disinterested directors of the respective companies’ boards.

Our net loss for the years ended December 31, 2022 and 2021 was approximately $3.6 million and $3.7 million, respectively. As of December 31,
2022, we had an accumulated deficit of approximately $80.6 million. Substantially all our net losses resulted from costs incurred in connection with our
research and development program of IV Tramadol and from general and administrative costs associated with our operations.

We expect to continue to incur research and development costs and increased general and administration related costs and incur operating losses for at

least the next several years as we continue the development of our product candidates.

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We  intend  to  obtain  additional  capital  through  the  sale  of  debt  or  equity  financings  or  other  arrangements  to  fund  our  operations,  research  and
development activity or regulatory approval activity; however, there can be no assurance that we will be able to raise the necessary capital under acceptable
terms, if at all. The sale of additional equity may dilute existing stockholders and newly issued shares may contain senior rights and preferences compared
to currently outstanding shares of our common stock. Issued debt securities may contain covenants and limit our ability to pay dividends or make other
distributions to stockholders. If we are unable to obtain such additional financing, future operations would need to be scaled back or discontinued.

We are a majority-controlled subsidiary of Fortress. For related party transactions, see Note 4 to our audited consolidated financial statements included

herein.

Avenue Therapeutics, Inc. was incorporated in Delaware on February 9, 2015. Our executive offices are located at 1111 Kane Concourse, Suite 301,

Bay Harbor Islands, FL 33154. Our telephone number is (781) 652-4500, and our email address is info@avenuetx.com.

Recent Developments

Chief Executive Officer

On August 1, 2022, the Board approved the appointment of Dr. Alexandra MacLean as Chief Executive Officer of the Company. With the appointment
of Dr. MacLean as the new Chief Executive Officer, Mr. David Jin ended his term as interim Chief Executive Officer and will continue his responsibilities
as Interim Chief Financial Officer and Chief Operating Officer of the Company.

NASDAQ Deficiency Letter

On May 24, 2022, we received a deficiency letter (the “Nasdaq Letter”) from the Listing Qualifications Department of The Nasdaq Stock Market LLC
(“Nasdaq”), notifying us that we are not in compliance with Nasdaq Listing Rule 5550(b)(1), which requires us to maintain a minimum of $2,500,000 in
stockholders’ equity for continued listing on The Nasdaq Capital Market (the “Stockholders’ Equity Requirement”), nor in compliance with either of the
alternative  listing  standards,  market  value  of  listed  securities  of  at  least  $35  million  or  net  income  of  $500,000  from  continuing  operations  in  the  most
recently  completed  fiscal  year,  or  in  two  of  the  three  most  recently  completed  fiscal  years.  Our  failure  to  comply  with  the  Stockholders’  Equity
Requirement was based on the filing of our Quarterly Report on Form 10-Q for the quarter ended March 31, 2022, reporting the stockholders’ equity of
$1,159,000. Pursuant to the Nasdaq Letter, we had 45 calendar days from the date of the Nasdaq Letter to submit a plan to regain compliance. On July 8,
2022, we submitted a compliance plan (the “Compliance Plan”) to Nasdaq.

On August 9, 2022, we received written notice (the “Notice”) from Nasdaq, stating that the Nasdaq has determined that we have not complied with the
Nasdaq Listing Rule 5550(a)(2), which requires us to maintain a minimum bid price of our common stock be at least $1.00 per share (the “Minimum-Bid
Price Requirement”), or the Stockholders’ Equity Requirement. The Notice indicated that our common stock would be suspended from trading on Nasdaq
unless we request a hearing before an independent hearings panel (the “Panel”) by August 16, 2022.

Additionally, as previously disclosed on February 8, 2022, we received a letter from the Regulations Department of The Nasdaq Stock Market LLC
indicating that the closing bid price of our common stock has been below $1.00 per share for 30 consecutive business days, and that, therefore, we are not
in compliance with the Minimum-Bid Price Requirement for continued listing on The Nasdaq Capital Market.

We  timely  requested  a  hearing  before  the  Panel,  which  took  place  on  September  22,  2022.  On  September  29,  2022,  the  Panel  issued  a  decision
granting our request for continued listing on Nasdaq, through October 31, 2022, to demonstrate compliance with the Stockholders’ Equity Requirement,
and through October 6, 2022 to satisfy the Minimum Bid Price Requirement.

On October 18, 2022, we were formally notified by Nasdaq that we have evidenced compliance with the Minimum-Bid Price Requirement and the
Stockholders’ Equity Requirement for continued listing on The Nasdaq Capital Market, as set forth in Nasdaq Listing Rules 5550(a)(2) and 5550(b)(1),
respectively. Accordingly, the listing matter has been closed.

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Reverse Stock Split

On July 25, 2022, the holders of a majority of the voting power of our capital stock executed a written consent approving a grant of discretionary
authority  to  our  board  of  directors  (the  “Board”)  to,  without  further  stockholder  approval,  (i)  effect  a  reverse  stock  split  of  our  issued  and  outstanding
common stock within a range of between 10-for-1 and 20-for-1 (with the Board being authorized to determinate the exact ratio) (the “Reverse Stock Split”)
and  (ii)  reduce  the  number  of  our  authorized  shares  of  common  stock  from  50,000,000  to  20,000,000  (the  “Authorized  Share  Reduction”)  by  filing  an
amendment (the “Amendment”) to our Third Amended and Restated Certificate of Incorporation with the Secretary of State of the State of Delaware. The
written consent was signed by the holders of 9,423,429 shares of our common stock and 250,000 shares of our Class A Preferred Stock. Each share of
common stock entitles the holder thereof to one vote on all matters submitted to stockholders and each share of Class A Preferred Stock has the voting
power of 1.1 times (A) the number of outstanding shares of common stock plus (B) the whole shares our common stock into which the outstanding shares
of Class A Preferred Stock are convertible, divided by the number of outstanding shares of Class A Preferred Stock, or 99 votes per share as of July 25,
2022. Accordingly, the holders of approximately 73% of the voting power of our capital stock as of July 25, 2022 signed the written consent approving the
Reverse  Stock  Split,  the  Authorized  Share  Reduction  and  the  Amendment.  The  Board  also  approved  the  Reverse  Stock  Split,  the  Authorized  Share
Reduction and the Amendment.

The Reverse Stock Split was effective on September 23, 2022 upon filing of the Amendment with the Secretary of State of Delaware, which date was
at least twenty (20) days following the mailing of the information statement. Under the Amendment, the number of authorized shares of common stock
immediately after the Reverse Stock Split (“New Common Stock”) was simultaneously reduced from 50,000,000 to 20,000,000 shares. All share and per
share information has been retroactively adjusted to give effect to the Reverse Stock Split for all periods presented, unless otherwise indicated.

As a result of the Reverse Stock Split, every 15 shares of common stock outstanding immediately prior to the effectiveness of the Reverse Stock Split
were combined and converted into one share of New Common Stock without any change in the par value per share. No fractional shares were issued in
connection with the Reverse Stock Split. Stockholders who would otherwise be entitled to a fraction of one share of New Common Stock as a result of the
Reverse Stock Split instead received an amount in cash equal to such fraction multiplied by the closing sale price of common stock on the Nasdaq Capital
Market on September 22, 2022, as adjusted for the Reverse Stock Split.

October 2022 Public Offering

On  October  6,  2022,  we  entered  into  an  Underwriting Agreement  (the  “Underwriting Agreement”)  with Aegis  Capital  Corp.,  as  underwriter  (the
“Underwriter”), related to our underwritten public offering (the “October 2022 Offering”) of 2,652,065 units (“Units”) and 984,300 pre-funded units (“Pre-
funded Units”). Each Unit consisted of one share (a “Share”) of our common stock, and one warrant to purchase one share of our common stock (each, a
“Warrant” and, collectively, the “Warrants”), and each Pre-funded Unit consisted of one pre-funded warrant to purchase one share of common stock (each,
a “Pre-funded Warrant” and collectively, the “Pre-funded Warrants”) and one Warrant. The Units were sold at a price of $3.30 per Unit, and the Pre-Funded
Units were sold at a price of $3.2999 ($3.30 less $0.0001, the exercise price of the Pre-funded Warrants).

The Warrants are immediately exercisable upon issuance and are exercisable for a period of five years after the issuance date. The Shares, the Pre-
funded Warrants and the Warrants were immediately separable upon issuance and were issued separately. The Underwriter was granted a 45-day option to
purchase up to an aggregate of (i) 545,454 additional Shares and/or Pre-funded Units, representing 15% of the Shares and Pre-funded Warrants sold in the
Offering, and/or (ii) Warrants to purchase 545,454 additional Shares, representing 15% of the Warrants sold in the Offering, which it initially exercised, in
part, electing to purchase 545,454 Warrants at a purchase price of $0.01 per Warrant. We consummated the transactions contemplated by the Offering and
the Underwriting Agreement on October 11, 2022. Prior to the closing date of the Offering, investors in certain of the Pre-funded Warrants, pursuant to the
terms  thereof,  elected  to  exercise  949,900  Pre-funded Warrants. Accordingly,  at  the  closing,  we  issued  949,900  fewer  Pre-funded Warrants  and,  in  lieu
thereof, the corresponding 949,900 shares of Common Stock.

We  received  net  proceeds  from  the  Offering  of  $10.3  million,  after  deducting  underwriting  discounts  and  commissions  and  estimated  offering

expenses payable us.

InvaGen Share Repurchase

In  connection  with  the  closing  of  the  Offering,  on  October  11,  2022,  we  consummated  the  transactions  contemplated  by  the  Share  Repurchase

Agreement with InvaGen, pursuant to which we repurchased 100% of the shares in the Company held by InvaGen (the

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“InvaGen Shares”) for a purchase price of $3 million. In addition, under the Share Repurchase Agreement we agreed to pay InvaGen an additional amount
as a contingent fee, payable in the form of seven and a half percent (7.5%) of the proceeds of future financings, up to $4 million. In connection with the
closing  of  the  Share  Repurchase Agreement,  which  occurred  on  October  31,  2022,  all  of  the  rights  retained  by  InvaGen  pursuant  to  the  Stockholders
Agreement entered into by and among us, InvaGen and Fortress on November 12, 2018, were terminated.

January 2023 Registered Offering and Private Placement

On January 27, 2023, we entered into a Securities Purchase Agreement (the “Registered Purchase Agreement”) with a single institutional accredited
investor, pursuant to which we agreed to issue and sell (i) 448,000 shares (the “Shares”) of our common stock at a price per Share of $1.55, and (ii) pre-
funded  warrants  (the  “Pre-funded  Warrants”)  to  purchase  1,492,299  shares  of  common  stock,  at  a  price  per  Pre-funded  Warrant  equal  to  the  price  per
Share, less $0.001 (the “Registered Offering”). The Pre-funded Warrants have an exercise price of $0.001 per share, became exercisable upon issuance and
remain  exercisable  until  exercised  in  full.  We  received  approximately  $3.0  million  in  gross  proceeds  from  the  Registered  Offering,  before  deducting
placement agency fees and estimated offering expenses.

On January 27, 2023, we also entered into a Securities Purchase Agreement (the “PIPE Purchase Agreement”) with the same institutional accredited
investor for a private placement offering (“Private Placement”) of warrants (the “PIPE Warrants”) to purchase 1,940,299 shares of common stock. Pursuant
to the PIPE Purchase Agreement, we agreed to issue and sell the PIPE Warrants at an offering price of $0.125 per PIPE Warrant to purchase one share of
common stock. The PIPE Warrants have an exercise price of $1.55 per share (subject to adjustment as set forth in the PIPE Warrants), are exercisable six
months after issuance and will expire three years from the date on which the PIPE Warrants become exercisable. The PIPE Warrants contain standard anti-
dilution adjustments to the exercise price including for share splits, share dividend, rights offerings and pro rata distributions. The Private Placement closed
on January 31, 2023, concurrently with the Registered Offering. The gross proceeds to us from the Private Placement, before deducting placement agent
fees and other estimated offering expenses payable by us, were approximately $0.24 million.

In  connection  with  the  PIPE  Purchase Agreement,  we  entered  into  a  registration  rights  agreement  (the  “Registration  Rights Agreement”)  with  the
investor. Pursuant to the Registration Rights Agreement, we will be required to file, on or prior to April 10, 2023 (the “Filing Date”), a resale registration
statement (the “Resale Registration Statement”) with the SEC to register the resale of the shares issuable upon exercise of the PIPE Warrants. Pursuant to
the Registration Rights Agreement, the Resale Registration Statement must be declared effective by the SEC within 15 days after the Filing Date or 45
days following the Filing Date if the Resale Registration Statement is reviewed by the SEC. We will be obligated to pay certain liquidated damages to the
investor if we fail to file the resale registration statement when required, if the Resale Registration Statement is not declared effective by the SEC when
required under the Registration Rights Agreement, or if we fail to maintain the effectiveness of the Resale Registration Statement.

Critical Accounting Policies and Use of Estimates

Our discussion and analysis of our financial condition and results of operations are based on our audited consolidated financial statements, which have
been  prepared  in  accordance  with  accounting  principles  generally  accepted  in  the  United  States  (“U.S.  GAAP”).  The  preparation  of  these  audited
consolidated financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses
and the disclosure of contingent assets and liabilities in our audited consolidated financial statements. On an ongoing basis, we evaluate our estimates and
judgments, including those related to accrued expenses and stock-based compensation. We base our estimates on historical experience, known trends and
events and various other factors that are believed to be reasonable under 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 or conditions.

Research and Development

Research  and  development  costs  are  expensed  as  incurred.  Advance  payments  for  goods  and  services  that  will  be  used  in  future  research  and
development activities are expensed when the activity has been performed or when the goods have been received rather than when the payment is made.
Upfront  and  milestone  payments  due  to  third  parties  that  perform  research  and  development  services  on  our  behalf  will  be  expensed  as  services  are
rendered  or  when  the  milestone  is  achieved.  Costs  incurred  in  obtaining  technology  licenses  are  charged  to  research  and  development  expense  if  the
technology licensed has not reached technological feasibility and has no alternative future use.

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Research and development costs primarily consist of personnel related expenses, including salaries, benefits, travel, and other related expenses, stock-
based compensation, payments made to third parties for license and milestone costs related to in-licensed products and technology, payments made to third
party  contract  research  organizations  for  preclinical  and  clinical  studies,  investigative  sites  for  clinical  trials,  consultants,  the  cost  of  acquiring  and
manufacturing clinical trial materials, costs associated with regulatory filings and patents, laboratory costs and other supplies.

Costs  incurred  in  obtaining  technology  licenses  are  charged  to  research  and  development  expense  if  the  technology  licensed  has  not  reached
commercial  feasibility  and  has  no  alternative  future  use.  The  licenses  purchased  by  us  require  substantial  completion  of  research  and  development,
regulatory and marketing approval efforts in order to reach commercial feasibility and has no alternative future use. Accordingly, the total purchase price
for the licenses acquired are reflected as research and development.

Stock-Based Compensation

We expense stock-based compensation to employees, consultants and board members over the requisite service period based on the estimated grant-
date fair value of the awards. Stock-based awards with graded-vesting schedules are recognized on a straight-line basis over the requisite service period for
each separately vesting portion of the award.

The assumptions used in calculating the fair value of stock-based awards represent management’s best estimates and involve inherent uncertainties and

the application of management’s judgment.

Warrant Liabilities

We have issued freestanding warrants to purchase shares of our common stock in connection with financing activities. Our outstanding common stock
warrants  issued  in  connection  with  the  equity  financing  completed  in  2022  are  classified  as  liabilities  in  the  consolidated  balance  sheet  as  they  contain
terms  for  redemption  of  the  underlying  security  that  are  outside  our  control.  We  use  the  Monte  Carlo  option  pricing  model  to  value  warrants,  which
requires management to estimate inputs including expected volatility and expected term, and is most significantly impacted by our common stock price.
These  inputs  are  inherently  subjective  and  require  significant  analysis  and  judgment  to  develop.  The  fair  value  of  all  warrants  is  re-measured  at  each
financial  reporting  date  with  any  changes  in  fair  value  being  recognized  in  change  in  fair  value  of  warrant  liabilities,  a  component  of  other  income
(expense),  in  the  consolidated  statements  of  operations  and  comprehensive  income  (loss). We  will  continue  to  re-measure  the  fair  value  of  the  warrant
liabilities until exercise or expiration of the related warrant.

Income Taxes

No  income  tax  expense  or  benefit  was  recognized  in  the  accompanying  audited  consolidated  financial  statements.  Our  deferred  tax  assets  are
comprised primarily of net operating loss carryforwards. We maintain a full valuation allowance on our deferred tax assets since we have not yet achieved
sustained profitable operations. As a result, we have not recorded any income tax benefit since our inception.

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Results of Operations

Comparison of the Years Ended December 31, 2022 and 2021

($ in thousands)
Operating expenses:

Research and development
General and administrative

Loss from operations

Interest income
Financing costs - warrant liabilities
Change in fair value of warrant liabilities
Net Loss

Net loss attributable to non-controlling interests
Net Loss attributable to common stockholders

For The Years Ended
December 31,

2022

2021

$

$

$

 2,698
 5,345
 (8,043)

 (20)
 1,160
 (5,580)
 (3,603)

 51
 (3,552)

$

$

$

 1,254
 2,484
 (3,738)

 (7)
 —
 —
 (3,731)

 —
 (3,731)

Research and Development Expenses

For  the  years  ended  December  31,  2022  and  2021,  research  and  development  expenses  were  $2.7  million  and  $1.3  million,  respectively. The  $1.4
million increase primarily reflects an increase of $0.8 million due advisory committee preparation and costs, $0.2 million in bonus costs, $0.3 million in
acquired license costs and $0.1 million in non-cash stock compensation costs.

We  expect  our  research  and  development  activities  to  continue  as  we  attempt  to  gain  regulatory  approval  for  IV  Tramadol  and  pursue  continued

development of AJ201 and BAER-101, reflecting costs associated with the following:

● employee-related expenses;

● license fees and milestone payments related to in-licensed product and technology;

● expenses incurred under agreements with contract research organizations, investigative sites and consultants that conduct our clinical trials;

● the cost of acquiring and manufacturing clinical trial materials; and

● costs associated with non-clinical activities, and regulatory approvals.

General and Administrative Expenses

General and administrative expenses consist principally of professional fees for legal and consulting services, market research, personnel-related costs,
public reporting company related costs and other general operating expenses not otherwise included in research and development expenses. We expect our
general and administrative costs to continue as we seek potential regulatory approval and potential commercialization of our product candidates.

For  the  years  ended  December  31,  2022  and  2021,  general  and  administrative  expenses  were  $5.3  million  and  $2.5  million,  respectively. The  $2.8
million  increase  primarily  reflects  increases  of  $2.6  million  in  consulting  and  professional  fees  and  $0.3  million  in  non-cash  stock  compensation  costs
partially offset by a decrease of $0.1 million in personnel costs.

Interest Income

Interest income was $20,000 and $7,000 for the years ended December 31, 2022 and 2021, respectively. The increase in interest income was due to

increased interest rates and cash and cash equivalents.

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Financing costs – warrant liabilities

Financing costs of our warrant liabilities reflect an allocation of total financing costs associated with the public offering in October 2022, on the basis

of the fair value of the warrant liabilities as compared to the total proceeds received by the Company.

Change in fair value of warrant liability

Change in the estimated fair value of warrant liabilities is comprised of the fair value remeasurement of the liabilities associated with the October 2022
Public  Offering.  We  account  for  warrants  as  either  equity-classified  or  liability-classified  instruments  based  on  an  assessment  of  the  warrant’s  specific
terms  and  applicable  authoritative  guidance  in  ASC  480  and  ASC  815.  The  assessment  considers  whether  the  warrants  are  freestanding  financial
instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity
classification  under  ASC  815,  including  whether  the  warrants  are  indexed  to  the  Company’s  own  common  stock,  among  other  conditions  for  equity
classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent
quarterly period end date while the warrants are outstanding.

For  issued  or  modified  warrants  that  meet  all  of  the  criteria  for  equity  classification,  the  warrants  are  required  to  be  recorded  as  a  component  of
additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are
required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of the
warrants are recognized as a non-cash gain or loss on the consolidated statements of operations. The fair value of the warrants was estimated using a Monte
Carlo simulation approach (see Note 2 to our audited consolidated financial statements included herein).

Liquidity and Capital Resources

Cash Flows for the Years Ended December 31, 2022 and 2021

($ in thousands)
Total cash and cash equivalents (used in)/provided by:

Operating activities
Investing activities
Financing activities

Net increase/(decrease) in cash and cash equivalents

Operating Activities

For The Years Ended
December 31,

2022

2021

$

$

 (7,596)

$
—  

 10,541
 2,945

$

 (3,750)
—
 4,381
 631

Net cash used in operating activities was approximately $7.6 million for the year ended December 31, 2022, primarily comprised of our $3.6 million
net  loss  and  $5.6  million  reduction  in  fair  value  of  the  warrant  liability,  partially  offset  by  $0.7  million  in  share-based  compensation,  $0.5  million  of
common shares issuable and $0.4 million change in operating assets and liabilities.

Net cash used in operating activities was approximately $3.8 million for the year ended December 31, 2021, primarily comprised of our $3.7 million

net loss and decrease in operating assets and liabilities of $0.5 million, partially offset by $0.4 million in share-based compensation.

Investing Activities

None.

Financing Activities

Net cash provided by financing activities for the year ended December 31, 2022 was $10.5 million, primarily related to $11.5 million in proceeds of
our issuance of shares pursuant to our underwritten public offering in October 2022 and $0.1 million proceeds from exercise of warrants, partially offset by
the $1.1 million repurchase of common shares of the Company from InvaGen.

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Net cash provided by financing activities for the year ended December 31, 2021 was $4.4 million which was from the proceeds of our issuance of

shares pursuant to our two underwritten public offerings in November and December 2021.

Recently Adopted Accounting Standards

See Note 2 to our audited consolidated financial statements included herein for a full description of recent accounting pronouncements including the

respective expected dates of adoption and expected effects on results of operations and financial condition.

Item 7A.          Quantitative and Qualitative Disclosures about Market Risk.

We are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information otherwise required

under this item.

Item 8.             Financial Statements and Supplementary Data.

The  information  required  by  this  Item  is  set  forth  in  our  audited  consolidated  financial  statements  and  notes  thereto  beginning  at  page  F-1  of  this

Annual Report on Form 10-K.

Item 9.            Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.

Not applicable.

Item 9A.          Controls and Procedures.

Evaluation  of  Disclosure  Controls  and  Procedures.  As  of  December  31,  2022,  management  carried  out,  under  the  supervision  and  with  the
participation  of  our  principal  executive  officer  and  principal  financial  officer,  an  evaluation  of  the  effectiveness  of  the  design  and  operation  of  our
disclosure  controls  and  procedures  (as  defined  in  Rules  13a-15(e)  and  15d-15(e)  under  the  Exchange Act).  Our  disclosure  controls  and  procedures  are
designed  to  provide  reasonable  assurance  that  information  we  are  required  to  disclose  in  the  reports  that  we  file  or  submit  under  the  Exchange Act  is
recorded, processed, summarized and reported within the time periods specified in applicable rules and forms. Based upon that evaluation, our principal
executive officer and principal financial officer concluded that, as of December 31, 2022, our disclosure controls and procedures were effective.

Management’s  Report  on  Internal  Control  over  Financial  Reporting.  Our  management  is  responsible  for  establishing  and  maintaining  adequate
internal  control  over  financial  reporting  (as  defined  in  Rule  13a-15(f)  or  Rule  15d-15(f)  under  the  Exchange  Act).  Our  management  assessed  the
effectiveness of our internal control over financial reporting as of December 31, 2022. In making this assessment, our management used the criteria set
forth by the Committee of Sponsoring Organizations of the Treadway Commission, known as COSO, in Internal Control-Integrated Framework (2013).
Our management has concluded that, as of December 31, 2022, our internal control over financial reporting was effective based on these criteria.

Changes in Internal Control Over Financial Reporting. There were no changes in our internal control over financial reporting during the most recent

fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Limitations on the Effectiveness of Controls. Our management, including our principal executive officer and principal financial officer, does not expect
that our disclosure controls and procedures or our internal control over financial reporting will prevent all errors and all fraud. A control system, no matter
how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the design
of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Because
of the 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 our company have been detected.

Item 9B.            Other Information

None.

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Item 9C.

Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

Not Applicable.

PART III

Item 10.            Directors, Executive Officers and Corporate Governance

The  information  required  by  this  Item  is  incorporated  herein  by  reference  from  our  Proxy  Statement  for  our  upcoming  2023 Annual  Meeting  of

Stockholders.

Item 11.           Executive Compensation

The  information  required  by  this  Item  is  incorporated  herein  by  reference  from  our  Proxy  Statement  for  our  upcoming  2023 Annual  Meeting  of

Stockholders.

Item 12.          Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

The information required by this Item is incorporated herein by reference from our Proxy Statement for our upcoming 2023 Annual Meeting of

Stockholders.

Item 13.            Certain Relationships and Related Transactions, and Director Independence

The  information  required  by  this  Item  is  incorporated  herein  by  reference  from  our  Proxy  Statement  for  our  upcoming  2023 Annual  Meeting  of

Stockholders.

Item 14.            Principal Accounting Fees and Services

The  information  required  by  this  Item  is  incorporated  herein  by  reference  from  our  Proxy  Statement  for  our  upcoming  2023 Annual  Meeting  of

Stockholders.

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Item 15.           Exhibits and Consolidated Financial Statement Schedules

(a)           Consolidated Financial Statements.

The following consolidated financial statements are filed as part of this report:

PART IV

Report of Independent Registered Public Accounting Firm (KPMG LLP; New York, NY; PCAOB ID#185)

Report of Independent Registered Public Accounting Firm (BDO USA, LLP; New York, NY; PCAOB ID#243)

Consolidated Financial Statements:

Consolidated Balance Sheets

Consolidated Statements of Operations

Consolidated Statements of Stockholders’ Equity

Consolidated Statements of Cash Flows

Notes to Consolidated Financial Statements

64

F-1

F-3

F-4

F-5

F-6

F-7

F-8

 
 
 
 
 
 
 
 
 
 
 
 
 
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(b)         Exhibits.

Exhibit No.
3.1

     Description

Third Amended and Restated Certificate of Incorporation of Avenue Therapeutics, Inc., filed as Exhibit 3.1 to Form 8-K filed on June 27,
2017 (File No. 001-38114) and incorporated herein by reference.

3.2

3.3

3.4

3.5

4.1

4.2

4.3

4.4

4.5

4.6

4.7

10.1

10.2

10.3

10.4

10.5

Certificate of Amendment of the Third Amended and Restated Certificate of Incorporation of Avenue Therapeutics, Inc., filed as Exhibit
3.1 to Form 10-Q filed on August 14, 2018 (File No. 001-38114) and incorporated herein by reference.

Certificate of Amendment of the Third Amended and Restated Certificate of Incorporation of Avenue Therapeutics, Inc., filed as Exhibit
3.1 to Form 8-K filed on September 22, 2022 (File No. 001-38114) and incorporated herein by reference.

Certificate of Amendment of the Third Amended and Restated Certificate of Incorporation of Avenue Therapeutics, Inc., filed as Exhibit
3.1 to Form 8-K filed on February 1, 2023 (File No. 001-38114) and incorporated herein by reference.

Second Amended and Restated Bylaws of Avenue Therapeutics, Inc., filed as Exhibit 3.1 to Form 8-K filed on February 10, 2023 (File
No. 000-38114) and incorporated herein by reference.

Specimen certificate evidencing shares of Common Stock, filed as Exhibit 4.1 to Form 10-12G filed on January 12, 2017 (File No. 000-
55556) and incorporated herein by reference.

Form of warrant agreement, filed as Exhibit 4.2 to Form 10-12G filed on January 12, 2017 (File No. 000-55556) and incorporated herein
by reference.

Description of Securities of Avenue Therapeutics, Inc.*

Form of Warrant, filed as Exhibit 4.1 to Form 8-K filed on October 12, 2022 (File No. 001-38114) and incorporated herein by reference.

Form of Pre-funded Warrant, filed as Exhibit 4.2 to Form 8-K filed on October 12, 2022 (File No. 001-38114) and incorporated herein by
reference.

Form of Pre-funded Warrant (Registered Offering), filed as Exhibit 10.3 to Form 8-K filed on February 1, 2023 (File No. 001-38114) and
incorporated herein by reference.

Form of PIPE Warrant (PIPE), filed as Exhibit 10.4 to Form 8-K filed on February 1, 2023 (File No. 001-38114) and incorporated herein
by reference.

Asset Transfer and License Agreement between Fortress Biotech, Inc. and Revogenex Ireland Limited dated February 17, 2015, filed as
Exhibit 10.1 to Form 10-12G/A filed on March 13, 2017 (File No. 000-55556) and incorporated herein by reference.**

First Amendment to Asset Transfer and License Agreement between Fortress Biotech, Inc. and Revogenex Ireland Limited dated June 23,
2016, filed as Exhibit 10.11 to Form 10-12G/A filed on March 13, 2017 (File No. 000-55556) and incorporated herein by reference.

Second Amendment to Asset Transfer and License Agreement between Fortress Biotech, Inc. and Revogenex Ireland Limited dated May
4, 2017, filed as Exhibit 10.3 to Form S-1/A filed on May 22, 2017 (File No. 333-217552) and incorporated herein by reference.

Amended and Restated Founders Agreement between Fortress Biotech, Inc. and Avenue Therapeutics, Inc. dated September 13, 2016,
filed as Exhibit 10.2 to Form 10-12G filed on January 12, 2017 (File No. 000-55556) and incorporated herein by reference.

Management Services Agreement between Fortress Biotech, Inc. and Avenue Therapeutics, Inc. effective as of February 17, 2015, filed
as Exhibit 10.5 to Form 10-12G filed on January 12, 2017 (File No. 000-55556) and incorporated herein by reference.

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10.6

10.7

10.8

10.9

10.10

10.11

10.12

10.13

10.14

10.15

10.16

10.17

10.18

10.19

10.20

16.1

21.1

Employment Agreement with Dr. Lucy Lu, MD, dated June 10, 2015, filed as Exhibit 10.6 to Form 10-12G filed on January 12, 2017
(File No. 000-55556) and incorporated herein by reference.#

Avenue Therapeutics, Inc. 2015 Incentive Plan, filed as Exhibit 10.7 to Form 10-12G filed on January 12, 2017 (File No. 000-55556) and
incorporated herein by reference.#

Consulting Agreement with Dr. Scott A. Reines, dated July 22, 2015, filed as Exhibit 10.8 to Form 10-12G filed on January 12, 2017
(File No. 000-55556) and incorporated herein by reference.#

First Amendment to Consulting Agreement with Dr. Scott A. Reines, dated January 25, 2016, filed as Exhibit 10.9 to Form 10-12G filed
on January 12, 2017 (File No. 000-55556) and incorporated herein by reference.#

Second Amendment to Consulting Agreement with Dr. Scott A. Reines, dated August 2, 2016, filed as Exhibit 10.10 to Form 10-12G/A
filed on March 13, 2017 (File No. 000-55556) and incorporated herein by reference.#

Third Amendment to Consulting Agreement with Dr. Scott A. Reines, dated February 28, 2017, filed as Exhibit 10.12 to Form 10-12G/A
filed on March 13, 2017 (File No. 000-55556) and incorporated herein by reference.#

Stockholders Agreement, dated as of November 12, 2018, by and between Avenue Therapeutics, Inc., Fortress Biotech, Inc., Dr. Lucy Lu,
M.D. and InvaGen Pharmaceuticals Inc., incorporated herein by reference from the Company’s Form 8-K filed on November 14, 2018.

First Amendment to Executive Employment Agreement, dated as of November 12, 2018, by and between Avenue Therapeutics, Inc. and
Dr. Lucy Lu, M.D., incorporated herein by reference from the Company’s Form 8-K filed on November 14, 2018.#

Stock Contribution Agreement between Avenue Therapeutics, Inc. and Fortress Biotech, Inc., dated May 11, 2022, filed as Exhibit 10.1 to
Form 10-Q filed on August 15, 2022 (File No. 001-38114) and incorporated herein by reference.

Underwriting Agreement, dated October 6, 2022, by and between Avenue Therapeutics, Inc. and Aegis Capital Corp., filed as Exhibit 1.1
to Form 8-K filed on October 12, 2022 (File No. 001-38114) and incorporated herein by reference.

Warrant Agent Agreement, dated October 6, 2022, by and between Avenue Therapeutics, Inc. and VStock Transfer, LLC, filed as Exhibit
4.1 to Form 8-K filed on October 12, 2022 (File No. 001-38114) and incorporated herein by reference.

Form of Securities Purchase Agreement (Registered Offering), dated January 27, 2023, by and among Avenue Therapeutics, Inc. and the
purchaser party thereto, filed as Exhibit 10.1 to Form 8-K filed on February 1, 2023 (File No. 001-38114) and incorporated herein by
reference.

Form of Securities Purchase Agreement (PIPE), dated January 27, 2023, by and among Avenue Therapeutics, Inc. and the purchaser party
thereto, filed as Exhibit 10.2 to Form 8-K filed on February 1, 2023 (File No. 001-38114) and incorporated herein by reference.

Form  of  Registration  Rights  Agreement,  dated  January  27,  2023,  by  and  among  Avenue  Therapeutics,  Inc.  and  the  purchaser  party
thereto, filed as Exhibit 10.5 to Form 8-K filed on February 1, 2023 (File No. 001-38114) and incorporated herein by reference.

Placement Agent Agreement entered into by and between Avenue Therapeutics, Inc. and Aegis Capital Corp., dated January 27, 2023,
filed as Exhibit 10.7 to Form 8-K filed on February 1, 2023 (File No. 001-38114) and incorporated herein by reference.

Letter from BDO USA, LLP, filed as Exhibit 16.1 to Form 8-K filed on January 25, 2023 (File No. 001-38114) and incorporated herein
by reference

Subsidiaries of Avenue Therapeutics, Inc.*

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23.1

23.2

31.1

31.2

32.1

32.2

101

Consent of Independent Registered Public Accounting Firm, KPMG LLP.

Consent of Independent Registered Public Accounting Firm, BDO USA, LLP.

Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.*

Certification of Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.*

Certification of Principal Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.*

Certification of Principal Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.*

The  following  financial  information  from Avenue Therapeutics,  Inc.’s Annual  Report  on  Form  10-K  for  the  year  ended  December  31,
2022, formatted in XBRL (eXtensible Business Reporting Language): (i) Balance Sheets, (ii) Statement of Operations, (iii) Statement of
Stockholders’ Equity, (iv) Statements of Cash Flows, and (v) the Notes to Financial Statements

* Filed herewith.
** Subject to a request for confidential treatment.
# Management contract or compensatory plan.

Item 16.              Form 10-K Summary

None.

67

 
 
 
 
 
 
 
 
 
 
 
 
 
 
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INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

Report of Independent Registered Public Accounting Firm (KPMG LLP; New York, NY; PCAOB ID#185)

Report of Independent Registered Public Accounting Firm (BDO USA, LLP; New York, NY; PCAOB ID#243)

Consolidated Balance Sheets

Consolidated Statements of Operations

Consolidated Statements of Stockholders’ Equity

Consolidated Statements of Cash Flows

Notes to Consolidated Financial Statements

F-1

F-3

F-4

F-5

F-6

F-7

F-8 – F-22

 
 
 
 
 
 
 
 
 
 
 
Table of Contents

Report of Independent Registered Public Accounting Firm

To the Stockholders and Board of Directors
Avenue Therapeutics, Inc.:

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated balance sheet of Avenue Therapeutics, Inc. and subsidiary (the Company) as of December 31, 2022, the
related consolidated statements of operations, stockholders’ equity, and cash flows for the year then ended, and the related notes (collectively, the
consolidated financial statements). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the
Company as of December 31, 2022, and the results of its operations and its cash flows for the year then ended, in conformity with U.S. generally accepted
accounting principles.

We also have audited the adjustments to the 2021 consolidated financial statements to retrospectively apply the change in accounting due to the reverse
stock split, as described in Note 1. In our opinion, such adjustments are appropriate and have been properly applied. We were not engaged to audit, review,
or apply any procedures to the 2021 consolidated financial statements of the Company other than with respect to the adjustments and, accordingly, we do
not express an opinion or any other form of assurance on the 2021 consolidated financial statements taken as a whole.

Going Concern

The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in
Note 1 to the consolidated financial statements, the Company has incurred substantial operating losses since its inception and expects to continue to incur
significant operating losses for the foreseeable future that raise substantial doubt about its ability to continue as a going concern. Management’s plans in
regard to these matters are also described in Note 1. The consolidated financial statements do not include any adjustments that might result from the
outcome of this uncertainty.

Basis for Opinion

These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these
consolidated financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board
(United States) (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 the consolidated financial statements are free of material misstatement, whether due to error or fraud. The Company is not
required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audit, we are required to obtain an
understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal
control over financial reporting. Accordingly, we express no such opinion.

Our audit included performing procedures to assess the risks of material misstatement of the consolidated 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 consolidated financial statements. Our audit
also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the
consolidated financial statements. We believe that our audit provides a reasonable basis for our opinion.

F-1

Table of Contents

Critical Audit Matter

The critical audit matter communicated below is a matter arising from the current period audit of the consolidated financial statements that was
communicated or required to be communicated to the audit committee and that: (1) relates to accounts or disclosures that are material to the consolidated
financial statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of a critical audit matter does not
alter in any way our opinion on the consolidated financial statements, taken as a whole, and we are not, by communicating the critical audit matter below,
providing a separate opinion on the critical audit matter or on the accounts or disclosures to which it relates.

Valuation of warrant liability

As discussed in Notes 2 and 7 to the consolidated financial statements, the Company accounts for certain warrants issued in October 2022 as a liability. At
October 11, 2022, the issuance date, and December 31, 2022, the Company recorded a warrant liability of $8.3 million and $2.6 million, respectively. The
Company estimated the fair value of the warrant liability at issuance and re-measures the liability at each financial reporting date with any changes in fair
value being recognized in change in fair value of warrant liabilities, a component of other income (expense). The Company used a Monte Carlo simulation
approach to value the warrants. Key inputs included expected volatility, expected term, the risk-free interest rate, expected dividend yield, and the
Company’s common stock price.

We identified the evaluation of the fair value of the warrant liability as of October 11, 2022 and December 31, 2022 as a critical audit matter. A high degree
of auditor judgment and specialized skills and knowledge were required in the evaluation of the estimated fair values due to the degree of subjectivity
associated with the expected volatility assumptions and their sensitivity to variation.

The following are the primary procedures we performed to address this critical audit matter. We evaluated the design of an internal control over the
Company’s valuation process, including the determination of the expected volatility assumption. We assessed the reasonableness of the fair value of the
warrant liability by involving valuation professionals with specialized skills and knowledge, who assisted in developing an independent range of the fair
value of the warrant liability as of October 11, 2022 and December 31, 2022, including volatility assumptions that were independently developed in
consideration of historical and implied share price volatility information. We compared these independently developed ranges to the respective fair value of
the warrant liability recorded by the Company as of October 11, 2022 and December 31, 2022.

We have served as the Company’s auditor since 2022.

New York, New York
March 31, 2023

F-2

Table of Contents

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Stockholders and Board of Directors
Avenue Therapeutics, Inc.
New York, NY

Opinion on the Financial Statements

We have audited, before the effects of the adjustments to retrospectively apply the reverse stock split described in Note 1, the accompanying balance sheet
of Avenue Therapeutics, Inc. (the “Company”) as of December 31, 2021, the related statements of operations, stockholders’ equity, and cash flows for the
year  then  ended,  and  the  related  notes  (collectively  referred  to  as  the  “financial  statements”).  The  2021  financial  statements  before  the  effects  of  the
adjustments discussed in Note 1 are not presented herein. In our opinion, the financial statements, before the effects of the adjustments to retrospectively
apply the reverse stock split described in Note 1, present fairly, in all material respects, the financial position of the Company at December 31, 2021, and
the results of its operations and its cash flows for the year then ended, in conformity with accounting principles generally accepted in the United States of
America.

We were not engaged to audit, review, or apply any procedures to the adjustments to retrospectively apply the reverse stock split described in Note 1 and,
accordingly, we do not express an opinion or any other form of assurance about whether such adjustments are appropriate and have been properly applied.
Those adjustments were audited by KPMG LLP.

Going Concern Uncertainty

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the
financial statements, the Company has suffered recurring losses from operations and has a capital deficiency that raise substantial doubt about its ability to
continue  as  a  going  concern.  Management’s  plans  in  regard  to  these  matters  are  also  described  in  Note  1. The  financial  statements  do  not  include  any
adjustments that might result from the outcome of this uncertainty.

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  audit.  We  are  a  public  accounting  firm  registered  with  the  Public  Company  Accounting  Oversight  Board  (United  States)
(“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 the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor
were we engaged to perform, an audit of its internal control over financial reporting. As part of our audit we are required to obtain an understanding of
internal  control  over  financial  reporting  but  not  for  the  purpose  of  expressing  an  opinion  on  the  effectiveness  of  the  Company’s  internal  control  over
financial reporting. Accordingly, we express no such opinion.

Our  audit  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  audit  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 audit provides a reasonable basis for our opinion.

/s/ BDO USA, LLP

We have served as the Company’s auditor from 2016 to 2022.

New York, NY
March 25, 2022

F-3

Table of Contents

AVENUE THERAPEUTICS, INC.
Consolidated Balance Sheets
(In thousands, except share and per share amounts)

ASSETS
Current assets:

Cash and cash equivalents
Other receivables - related party
Prepaid expenses and other current assets

Total assets

LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:

Accounts payable and accrued expenses
Accounts payable and accrued expenses - related party
Warrant liability

Total current liabilities

Total liabilities

Commitments and Contingencies

Stockholders’ equity
Preferred stock ($0.0001 par value), 2,000,000 shares authorized

Class A Preferred stock, 250,000 shares issued and outstanding as of December 31, 2022 and 2021, respectively

Common stock ($0.0001 par value), 20,000,000 shares authorized

Common shares, 4,773,841 and 1,405,959 shares issued and outstanding as of December 31, 2022 and 2021, respectively

Additional paid-in capital
Accumulated deficit
Total stockholders’ equity attributed to the Company

Non-controlling interests
Total stockholders’ equity
Total liabilities and stockholders’ equity

     December 31, 

     December 31, 

2022

2021

$

$

$

$

$

$

$

6,708
—
137
6,845

949
21
2,609
3,579

3,579

3,763
90
107
3,960

451
58
—
509
—
509

—  

—

—
84,456
(80,551)
3,905

(639)
3,266
6,845

$

—
80,450
(76,999)
3,451

—
3,451
3,960

The accompanying notes are an integral part of these consolidated financial statements.

F-4

 
   
  
 
 
  
 
 
    
    
    
    
 
 
 
 
 
 
    
    
    
    
    
    
 
    
    
 
 
 
 
 
 
AVENUE THERAPEUTICS, INC.
Consolidated Statements of Operations
(In thousands, except share and per share amounts)

Table of Contents

Operating expenses:

Research and development
General and administrative

Loss from operations

Interest income
Financing costs – warrant liabilities
Change in fair value of warrant liabilities
Net loss

Net loss attributable to non-controlling interests
Net loss attributable to common stockholders

Net loss per common share attributable to common stockholders, basic and diluted

For the Years Ended

December 31, 
2022

December 31, 
2021

$

$

$

$

2,698
5,345
(8,043)

(20)
1,160
(5,580)
(3,603)

51
(3,552)

(1.63)

$

$

$

$

1,254
2,484
(3,738)

(7)
—
—
(3,731)

—
(3,731)

(3.29)

Weighted average number of common shares outstanding, basic and diluted

2,185,159

1,133,170

The accompanying notes are an integral part of these consolidated financial statements.

F-5

    
    
  
  
 
 
 
 
 
 
 
 
 
 
Table of Contents

AVENUE THERAPEUTICS, INC.
Consolidated Statements of Changes in Stockholders’ Equity
(In thousands, except share amounts)

Balance at December 31, 2020
Share based compensation
Issuance of common shares, net of costs
Cashless exercise of warrants
Net loss
Balance at December 31, 2021
Share based compensation
Common shares issuable - Founders Agreement
Issuance of common shares and pre-funded warrants at private

placement, net of issuance costs

Repurchase of common stock held by InvaGen
Fortress contribution of Baergic Inc
Issuance of subsidiaries’ common shares for license expenses
Exercise of warrants
Non-controlling interest in subsidiaries
Net loss attributable to non-controlling interest
Net loss attributable to common stockholders
Balance at December 31, 2022

Class A Preferred
Shares

Common Shares

Shares

Amount

Shares

Amount

Additional
paid-in
capital

Accumulated
deficit

Non-Controlling
Interests

Total
Stockholders’
equity

250,000
—
—
—
—
250,000
—
—

—
—
—
—
—
—
—
—
250,000

$

$

—  
—  
—  
—  
—  
—  
—  
—  

—
—
—
—
—
—
—  
—  
—  

1,116,505
12,803
276,592
59
—
1,405,959
75,505
—

3,636,365
(388,888)
—
—
44,900
—
—
—
4,773,841

$

$

—  
—  
—  
—  
—  
—  
—  
—  

—
—
—
—
—
—
—  
—  
—  

$

$

75,627
442
4,381
—
—
80,450
649
526

3,205
(1,104)
(99)
4
237
588
—
—
84,456

$

$

(73,268)
—
—
—
(3,731)
(76,999)
—
—

—
—
—
—
—
—
—
(3,552)
(80,551)

$

$

—
—
—
—
—
—
—
—

—
—
—
—
—
(588)
(51)
—
(639)

$

$

$

2,359
442
4,381
—
(3,731)
3,451
649
526

3,205
(1,104)
(99)
4
237
—
(51)
(3,552)
3,266

The accompanying notes are an integral part of these consolidated financial statements.

F-6

    
    
    
    
    
    
    
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table of Contents

AVENUE THERAPEUTICS, INC.
Consolidated Statements of Cash Flows
(In thousands)

Cash flows from operating activities:
Net loss
Adjustments to reconcile net loss to net cash used in operating activities:

Share based compensation
Change in fair value of warrant liability
Common shares issuable - Founders Agreement
Issuance of subsidiaries’ common shares for license expenses
Changes in operating assets and liabilities:

Other receivables - related party
Prepaid expenses and other current assets
Accounts payable and accrued expenses
Accounts payable and accrued expenses - related party
Net cash and cash equivalents used in operating activities

Cash flows from financing activities:

Proceeds from the issuance of common shares
Proceeds from issuance of common stock and accompanying warrants and pre-funded warrants in private

—  

placement

Repurchase of common stock held by InvaGen
Proceeds from exercise of warrants
Payment of offering costs

Net cash provided by financing activities

Net change in cash and cash equivalents
Cash and cash equivalents, beginning of period
Cash and cash equivalents, end of period

Supplement disclosure of non-cash information:
Receipt of interest in Baergic from Parent
Unpaid offering costs

12,005
(1,104)
148
(508)
10,541

2,945
3,763
6,708

99
14

$

$
$

$

$
$

The accompanying notes are an integral part of these consolidated financial statements.

F-7

For the Years Ended

December 31, 2022

December 31, 2021

$

(3,603)

$

(3,731)

649
(5,580)
526
4

90
(30)
385
(37)
(7,596)

442
—
—
—

(90)
6
(406)
29
(3,750)

5,044

—
—
—
(663)
4,381

631
3,132
3,763

—
—

    
    
 
   
  
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
Table of Contents

Note 1 — Organization, Plan of Business Operations

AVENUE THERAPEUTICS, INC
Notes to Consolidated Financial Statements

Avenue Therapeutics, Inc. (the “Company” or “Avenue”) was incorporated in Delaware on February 9, 2015, as a wholly owned subsidiary of Fortress
Biotech,  Inc.  (“Fortress”),  to  develop  and  market  pharmaceutical  products  for  the  acute  care  setting  in  the  United  States.  The  Company  is  focused  on
developing its product candidate, an intravenous (“IV”) formulation of tramadol HCI (“IV Tramadol”), for post-operative acute pain.

Baergic

On May 11, 2022, the Company entered into a stock contribution agreement (the “Contribution Agreement”) with Fortress, pursuant to which Fortress
agreed to transfer ownership of 100% of its shares (common and preferred) (the “Contributed Shares”) in Baergic, to the Company. Under the Contribution
Agreement,  Fortress  also  agreed  to  assign  to  Avenue  certain  intercompany  agreements  existing  between  Fortress  and  Baergic,  including  a  Founders
Agreement, by and between Fortress and Baergic, dated as of March 9, 2017, and Management Services Agreement, by and between Fortress and Baergic,
dated  as  of  March  9,  2017.  Consummation  of  the  transactions  contemplated  by  the  Contribution Agreement  was  subject  to  the  satisfaction  of  certain
conditions precedent, including, inter alia: (i) the closing of an equity financing by the Company resulting in gross proceeds of at least $7.5 million, (ii) the
agreement by minority Avenue shareholder InvaGen Pharmaceuticals Inc. (“InvaGen”) to (A) have 100% of its shares in the Company repurchased by the
Company and (B) terminate certain of the agreements into which it entered with the Company and/or Fortress in connection with InvaGen’s 2019 equity
investment in the Company, which would eliminate certain negative consent rights of InvaGen over the Company and restore certain rights and privileges
of Fortress in the Company (all upon terms to be agreed upon with InvaGen); and (iii) the sustained listing of Avenue’s common stock on The Nasdaq
Capital Market.

The transaction is expected to expand Avenue’s development portfolio within neuroscience. Evaluation and negotiation of the Contribution Agreement
was  overseen,  and  execution  of  the  Contribution  Agreement  was  approved,  by  special  committees  at  the  Avenue  and  Fortress  levels,  both  of  which
exclusively comprised independent and disinterested directors of the respective companies’ boards. See Note 4 below.

Reverse Stock Split

On July 25, 2022, the holders of a majority of the voting power of the capital stock of the Company executed a written consent approving a grant of
discretionary authority to the board of directors of the Company (the “Board”) to, without further stockholder approval, (i) effect a reverse stock split of the
Company’s issued and outstanding common stock within a range of between 10-for-1 and 20-for-1 (with the Board being authorized to determinate the
exact ratio) (the “Reverse Stock Split”) and (ii) reduce the number of the Company’s authorized shares of common stock from 50,000,000 to 20,000,000
(the  “Authorized  Share  Reduction”)  by  filing  an  amendment  (the  “Amendment”)  to  the  Company’s  Third  Amended  and  Restated  Certificate  of
Incorporation with the Secretary of State of the State of Delaware. The written consent was signed by the holders of 9,423,429 shares of the Company’s
common stock and 250,000 shares of the Company’s Class A Preferred Stock. Each share of common stock entitles the holder thereof to one vote on all
matters submitted to stockholders and each share of Class A Preferred Stock has the voting power of 1.1 times (A) the number of outstanding shares of
common stock plus (B) the whole shares of Company common stock into which the outstanding shares of Class A Preferred Stock are convertible, divided
by the number of outstanding shares of Class A Preferred Stock, or 99 votes per share as of July 25, 2022. Accordingly, the holders of approximately 73%
of the voting power of the Company’s capital stock as of July 25, 2022 signed the written consent approving the Reverse Stock Split, the Authorized Share
Reduction and the Amendment. The Board also approved the Reverse Stock Split, the Authorized Share Reduction and the Amendment.

The Reverse Stock Split was effective on September 23, 2022 upon filing of the Amendment with the Secretary of State of Delaware, which date was
at  least  twenty  (20)  days  from  the  mailing  of  the  information  statement.  Under  the  Amendment,  the  number  of  authorized  shares  of  Common  Stock
immediately after the Reverse Stock Split (“New Common Stock”) was simultaneously reduced from 50,000,000 to 20,000,000 shares. All share and per
share information has been retroactively adjusted to give effect to the Reverse Stock Split for all periods presented, unless otherwise indicated.

As a result of the Reverse Stock Split, every 15 shares of Common Stock outstanding immediately prior to the effectiveness of the Reverse Stock Split
were combined and converted into one share of New Common Stock without any change in the par value per share. No fractional shares were issued in
connection with the Reverse Stock Split. Stockholders who would otherwise be entitled to a fraction

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Table of Contents

of one share of New Common Stock as a result of the Reverse Stock Split instead received $9,580 in cash equal to such fraction multiplied by the closing
sale price of Common Stock on The Nasdaq Capital Market on September 22, 2022, as adjusted for the Reverse Stock Split.

Proportionate adjustments were made to the per share exercise price and/or the number of shares issuable upon the exercise or vesting of all stock
options,  restricted  stock  and  warrants  outstanding  at  September  23,  2022,  which  resulted  in  a  proportional  decrease  in  the  number  of  shares  of  the
Company’s common stock reserved for issuance upon exercise or vesting of such stock options, restricted stock and warrants, and, in the case of stock
options and warrants, a proportional increase in the exercise price of all such stock options and warrants.

Stock Purchase and Merger Agreement

On November 12, 2018, the Company, InvaGen Pharmaceuticals Inc. (“InvaGen”), and Madison Pharmaceuticals, Inc. entered into a Stock Purchase
and  Merger Agreement  (“SPMA”),  pursuant  to  which  the  Company  agreed  to  its  sale  in  a  two-stage  transaction.  In  the  first  stage,  InvaGen  agreed  to
purchase,  for  $35  million,  common  shares  representing  33.3%  of  the  fully  diluted  capitalization  of  the  Company.  In  the  second  stage,  InvaGen  would
acquire the remaining issued and outstanding capital stock of the Company for approximately $180 million in a reverse subsidiary merger transaction (the
“Merger Transaction”). The SPMA was approved by a majority of the Company’s stockholders, including a majority of its non-affiliated stockholders, at
its special shareholder meeting on February 6, 2019. On February 8, 2019, InvaGen acquired 388,888 shares of the Company’s common stock at $90.00
per share (the “Stock Purchase Transaction”) for net proceeds of $31.5 million after deducting commission fees and other offering costs, representing a
33.3% stake in the Company’s capital stock on a fully diluted basis.

Consummation  of  the  Merger  Transaction  was  conditioned  upon,  among  other  things,  U.S.  Federal  Drug Administration  (“FDA”)  approval  of  IV
Tramadol, its labeling and scheduling, and the absence of certain other restrictions in effect with respect to IV Tramadol. Pursuant to the SPMA, if FDA
approval of IV Tramadol was not obtained on or before April 30, 2021, InvaGen would not be subject to the mandatory closing obligations set forth in the
SPMA with respect to the Merger Transaction (but would instead retain an option to complete the Merger Transaction up until such time as the SPMA was
terminated). Pursuant to the SPMA, the Company could choose to terminate the SPMA after October 31, 2021, if FDA approval of IV Tramadol had not
occurred by such time. On November 1, 2021, the Company terminated the SPMA.

Even though the SPMA was terminated, InvaGen retained certain rights pursuant to the Stockholders Agreement, entered into on November 12, 2018
between  the  Company,  InvaGen  and  Fortress,  and  other  agreements  entered  into  in  connection  therewith  on  such  date. Those  rights  existed  as  long  as
InvaGen maintained at least 75% of the common shares acquired in the Stock Purchase Transaction and include among other things, the right to restrict the
Company from certain equity issuances and changes to the Company’s capital stock without obtaining InvaGen’s prior written consent.

Throughout 2021, the Company communicated with InvaGen relating to InvaGen’s assertions that Material Adverse Effects (as defined in the SPMA)
have  occurred  due  to  the  impact  of  the  COVID-19  pandemic  on  potential  commercialization  and  projected  sales  of  IV  Tramadol.  Additionally,  in
connection with the resubmission of the Company’s New Drug Application (“NDA”) in February 2021, InvaGen communicated to the Company that it
believes  the  proposed  label  for  IV Tramadol  would  also  constitute  a  Material Adverse  Effect  (as  defined  in  the  SPMA)  on  the  purported  basis  that  the
proposed label under certain circumstances would make the product commercially unviable. In July 2022 we entered into a Share Repurchase Agreement
with InvaGen. Upon the closing of the October 2022 public offering, InvaGen gave up all rights stated in the Stockholders Agreement and the Company
repurchased the 388,888 common shares of the Company held by InvaGen. The excess of the consideration paid to InvaGen over the fair market value on
the date of repurchase of $1.9 million was recognized in general and administrative expense.

Liquidity and Capital Resources

Going Concern

These consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (GAAP) assuming the
Company will continue as a going concern. The going concern assumption contemplates the realization of assets and satisfaction of liabilities in the normal
course of business. However, as described below, substantial doubt about the Company’s ability to continue as a going concern exists.

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Table of Contents

The Company is not yet generating revenue, has incurred substantial operating losses since its inception and expects to continue to incur significant
operating losses for the foreseeable future as it executes on its product development plan and may never become profitable. As of December 31, 2022, the
Company had an accumulated deficit of $80.6 million. Due to uncertainties regarding future operations of the Company for a study protocol that could
form the basis for the submission of a complete response to the second Complete Response Letter for IV Tramadol, and the expansion of the Company’s
development  portfolio  within  neuroscience  with  the  consummation  of  the  transaction  with  Baergic,  the  Company  will  need  to  secure  additional  funds
through equity or debt offerings, or other potential sources, the timing of which is unknown at this time. The Company will require the additional funds to
cover operational expenses over the next 12 months. The Company cannot be certain that additional funding will be available to it on acceptable terms, or
at all. These factors individually and collectively causes substantial doubt about the Company’s ability to continue as a going concern to exist within one
year from the date of this report. The consolidated financial statements do not include any adjustments to the carrying amounts and classification of assets,
liabilities, and reported expenses that may be necessary if the Company were unable to continue as a going concern.

Note 2 — Significant Accounting Policies

Basis of Presentation

The Company’s consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States
of America (“U.S. GAAP”), include all adjustments necessary for the fair presentation of the Company’s financial position for the periods presented and
are  stated  in  U.S.  dollars.  The  Company’s  consolidated  financial  statements  include  the  accounts  of  the  Company  and  the  accounts  of  the  Company’s
subsidiary. All intercompany balances and transactions have been eliminated.

The accompanying consolidated financial statements include the accounts of the Company’s subsidiary. For consolidated entities where the Company
owns less than 100% of the subsidiary, the Company records net loss attributable to non-controlling interests in its consolidated statements of operations
equal to the percentage of the economic or ownership interest retained in such entities by the respective non-controlling parties. The Company continually
assesses whether changes to existing relationships or future transactions may result in the consolidation or deconsolidation of partner companies.

Use of Estimates

The  preparation  of  consolidated  financial  statements  in  conformity  with  U.S.  GAAP  requires  management  to  make  estimates  and  assumptions  that
affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and
the reported amounts of expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. Cash and
cash equivalents at December 31, 2022 and 2021 consisted of cash in institutions in the United States. The Company maintains its cash and cash equivalent
balances with high-quality financial institutions and, consequently, the Company believes that such funds are currently adequately protected against credit
risk. At  times,  portions  of  the  Company’s  cash  and  cash  equivalents  may  be  uninsured  or  in  deposit  accounts  that  exceed  Federal  Deposit  Insurance
Corporation (“FDIC”) insured limits. As of December 31, 2022, the Company had not experienced losses on these accounts, and management believes the
Company is not exposed to significant risk on such accounts. The Company’s cash equivalents and investments may comprise money market funds that are
invested in U.S. Treasury obligations, corporate debt securities, U.S. Treasury obligations and government agency securities. Credit risk in these securities
is reduced as a result of the Company’s investment policy to limit the amount invested in any single issuer and to only invest in securities of a high credit
quality. The Company has no significant off-balance sheet risk such as foreign exchange contracts, option contracts or other foreign hedging arrangements.

Other Receivables – Related Party

Other receivables consist of amounts due from Journey Medical Corporation (“Journey”), a consolidated entity under Fortress, and are recorded at the

invoiced amount.

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Accounts Payable and Accrued Expenses – Related Party

In  the  normal  course  of  business,  Fortress  pays  for  certain  expenses  on  behalf  of  the  Company.  Such  expenses  are  record  as  accounts  payable  and

accrued expenses – related party and are recorded at the invoiced amount and reimbursed to Fortress in the normal course of business.

Research and Development

Research  and  development  costs  are  expensed  as  incurred.  Advance  payments  for  goods  and  services  that  will  be  used  in  future  research  and
development activities are expensed when the activity has been performed or when the goods have been received rather than when the payment is made.
Upfront and milestone payments due to third parties that perform research and development services on the Company’s behalf will be expensed as services
are rendered or when the milestone is achieved.

Research and development costs primarily consist of personnel related expenses, including salaries, benefits, travel, and other related expenses, stock-
based compensation, payments made to third parties for license and milestone costs related to in-licensed products and technology, payments made to third
party  contract  research  organizations  for  preclinical  and  clinical  studies,  investigative  sites  for  clinical  trials,  consultants,  the  cost  of  acquiring  and
manufacturing clinical trial materials, costs associated with regulatory filings and patents, laboratory costs and other supplies.

Costs  incurred  in  obtaining  technology  licenses  are  charged  to  research  and  development  expense  if  the  technology  licensed  has  not  reached
commercial  feasibility  and  have  no  alternative  future  use.  The  licenses  purchased  by  the  Company  require  substantial  completion  of  research  and
development, regulatory and marketing approval efforts in order to reach commercial feasibility and has no alternative future use. Accordingly, the total
purchase  price  including  any  development  milestone  payments  for  the  licenses  acquired  are  reflected  as  research  and  development  on  our  consolidated
statements of operations.

Warrant Liability

We have issued freestanding warrants to purchase shares of our common stock in connection with financing activities (Warrants as described in Note
7). Our outstanding common stock warrants issued in connection with the equity financing completed in October 2022 (“October Public Offering”) are
classified as liabilities in the balance sheet as they contain terms for redemption of the underlying security that are outside our control. We use a Monte
Carlo simulation approach to value warrants, which requires management to estimate inputs including expected volatility and expected term, and is most
significantly impacted by the volatility of our common stock price. These inputs are inherently subjective and require significant analysis and judgment to
develop. The fair value of all warrants is re-measured at each financial reporting date with any changes in fair value being recognized in change in fair
value of warrant liabilities, a component of other income (expense), in the consolidated statements of operations and comprehensive income (loss). We will
continue to re-measure the fair value of the warrant liabilities until exercise or expiration of the related warrant on October 10, 2027.

The key inputs for the Monte Carlo simulation for the year ending December 31, 2022 were as follows:

Stock price
Risk-free interest rate
Expected dividend yield
Expected term in years
Expected volatility

Fair Value Measurements

     October 11,

2022

December 31,
2022

$

$
2.84
4.14 %    
—  

5.00

90 %    

1.16
4.02 %
—
4.78

93 %

The Company follows accounting guidance on fair value measurements for financial assets and liabilities measured at fair value on a recurring basis.
Under the accounting guidance, fair value is defined as an exit price, representing the amount that would be received to sell an asset or paid to transfer a
liability in an orderly transaction between market participants at the measurement date. As such, fair value is a market-based measurement that should be
determined based on assumptions that market participants would use in pricing an asset or a liability.

The accounting guidance requires fair value measurements be classified and disclosed in one of the following three categories:

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Level 1: Quoted prices in active markets for identical assets or liabilities.

Level 2: Observable inputs other than Level 1 prices for similar assets or liabilities that are directly or indirectly observable in the marketplace.

Level 3: Unobservable inputs which are supported by little or no market activity and that are financial instruments whose values are determined
using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of
fair value requires significant judgment or estimation.

The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring
fair value. Assets and liabilities measured at fair value are classified in their entirety based on the lowest level of input that is significant to the fair value
measurement. The  Company’s  assessment  of  the  significance  of  a  particular  input  to  the  fair  value  measurement  in  its  entirety  requires  management  to
make judgments and consider factors specific to the asset or liability.

Certain of the Company’s financial instruments are not measured at fair value on a recurring basis but are recorded at amounts that approximate their

fair value due to their liquid or short-term nature, such as accounts payable, accrued expenses and other current liabilities.

Liabilities measured at fair value on a recurring basis as of December 31, 2022 were as follows (in thousands):

Liabilities:
Warrant liabilities

     December 31,

2022

Level 1

Level 2

Level 3

$

2,609

$ — $

— $

2,609

The warrant liability was initially measured at $8.3 million as of October 11, 2022. For the year ended December 31, 2022, there was a $5.6 million

decrease in fair value of the warrant liability primarily driven by the decrease in the Company’s stock price.

Annual Stock Dividend

In September 2016, in connection with the Amended and Restated Articles of Incorporation, the Company issued 250,000 Class A Preferred shares to
Fortress. The  Class A  Preferred  shares  entitled  the  holder  to  a  stock  dividend  equal  to  2.5%  of  the  fully-diluted  outstanding  equity  of  the  Company  on
February  16  (“The  Annual  Stock  Dividend”)  to  be  paid  on  February  17  of  each  year.  On  June  13,  2018,  the  Company’s  Stockholders  adopted  an
amendment to the Company’s Third Amended and Restated Certificate of Incorporation amending the record date to December 31 and the payment date
going forward to January 1 of each year. Concurrently with the execution and delivery of the SPMA, the Company, InvaGen and Fortress entered into a
waiver  agreement  (“the  Waiver Agreement”),  pursuant  to  which,  among  other  things,  Fortress  irrevocably  waived  its  right  to  receive  dividends  of  the
Company’s common shares under the terms of the Class A Preferred Stock and any fees, payments, reimbursements or other distributions under a certain
management services agreement between the Company and Fortress and the Founders Agreement (as defined in the SPMA), for the period November 12,
2018 to the termination of InvaGen’s rights under Section 4 of the Stockholders Agreement that was signed between the Company, certain stockholders of
the  Company,  and  InvaGen.  As  a  result  of  the  consummation  of  the  Share  Repurchase  Agreement  on  October  31,  2022,  the  Waiver  Agreement  was
terminated and the right to dividends of the Company’s Common Stock was restored. The Annual Stock Dividend terminates upon conversion of the Class
A Preferred shares or a Change of Control as defined in the Third Amended and Restated Certificate of Incorporation.

Pursuant to the Third Amended and Restated Certificate of Incorporation, the Company issued 231,316 shares of common stock to Fortress for the
Annual Stock Dividend, representing 2.5% of the fully-diluted outstanding equity of the Company on January 1, 2023. This was shown in the consolidated
statements of stockholders’ equity at December 31, 2022, as part of additional paid-in capital. The Company recorded an expense of approximately $268
thousand in research and development related to these issuable shares during the year ended December 31, 2022.

Stock-Based Compensation

The  Company  expenses  stock-based  compensation  to  its  employees,  consultants  and  board  members  over  the  requisite  service  period  based  on  the
estimated grant-date fair value of the awards. Stock-based awards with graded-vesting schedules are recognized on a straight-line basis over the requisite
service period for each separately vesting portion of the award. The Company accounts for forfeitures as they occur.

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The assumptions used in calculating the fair value of stock-based awards represent management’s best estimates and involve inherent uncertainties and

the application of management’s judgment.

Income Taxes

The Company accounts for income taxes under ASC 740, Income Taxes (“ASC 740”). ASC 740 requires the recognition of deferred tax assets and
liabilities for both the expected impact of differences between the financial statement and tax basis of assets and liabilities and for the expected future tax
benefit to be derived from tax loss and tax credit carry forwards. ASC 740 additionally requires a valuation allowance to be established when it is more
likely than not that all or a portion of deferred tax assets will not be realized.

ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition
threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. For
those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. ASC 740 also provides
guidance  on  de-recognition,  classification,  interest  and  penalties,  accounting  in  interim  period,  disclosure  and  transition.  Based  on  the  Company’s
evaluation,  it  has  been  concluded  that  there  are  no  significant  uncertain  tax  positions  requiring  recognition  in  the  Company’s  financial  statements. The
2019 through 2021 tax years are the only periods subject to examination upon filing of appropriate tax returns. The Company believes that its income tax
positions  and  deductions  would  be  sustained  on  audit  and  does  not  anticipate  any  adjustments  that  would  result  in  a  material  change  to  its  financial
position.

The Company’s policy for recording interest and penalties associated with audits is to record such expense as a component of income tax expense.
There were no amounts accrued for penalties or interest as of or during the years ended December 31, 2022 and 2021. Management is currently unaware of
any issues under review that could result in significant payments, accruals or material deviations from its position.

Non-Controlling Interests

Non-controlling  interests  in  consolidated  entities  represent  the  component  of  equity  in  consolidated  entities  held  by  third  parties.  Any  change  in
ownership  of  a  subsidiary  while  the  controlling  financial  interest  is  retained  is  accounted  for  as  an  equity  transaction  between  the  controlling  and  non-
controlling interests.

Net Loss Per Share

Loss per share is computed by dividing net loss attributable to common stockholders by the weighted-average number of common shares outstanding,
excluding unvested restricted stock and stock options and preferred shares, during the period. Dividends declared are paid and set aside among the holders
of shares of common stock and Class A Preferred stock pro-rata on an as-if-converted basis.

The following table sets forth the potential common shares that could potentially dilute basic income per share in the future that were not included in

the computation of diluted net loss per share because to do so would have been anti-dilutive for the periods presented:

Unvested restricted stock units/awards
Common stock issuable
Warrants
Class A Preferred shares
Total potential dilutive effect

F-13

For the Years Ended
December 31, 

2022

13,137
322,225
4,137,916
16,666
4,489,944

2021

94,418
—
—
16,666
111,084

    
 
 
 
 
 
 
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Recently Adopted Accounting Standards

In  December  2019,  the  Financial  Accounting  Standards  Board  (“FASB”)  issued  ASU  No.  2019-12,  Income  Taxes  (Topic  740):  Simplifying  the
Accounting  for  Income  Taxes,  (“ASU  2019-12”)  which  is  intended  to  simplify  various  aspects  related  to  accounting  for  income  taxes.  ASU  2019-12
removes certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance to improve consistent application. This
guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020, with early adoption permitted. The
Company adopted ASU 2019-12 on January 1, 2021 and its adoption did not have a material impact on the Company’s consolidated financial statements
and related disclosures.

Note 3 — License/Supplier Agreements

Effective as of February 17, 2015, Fortress transferred the Revogenex license and all other rights and obligations under the License Agreement to the
Company,  pursuant  to  the  terms  of  the  Founders Agreement.  In  connection  with  the  terms  of  the  License Agreement,  Fortress  purchased  an  exclusive
license  to  IV  Tramadol  for  the  U.S.  market  from  Revogenex,  a  privately  held  company  in  Dublin,  Ireland.  Fortress  made  an  upfront  payment  of  $2.0
million to Revogenex upon execution of the exclusive license, and on June 17, 2015, Fortress paid an additional $1.0 million to Revogenex after receiving
all the assets specified in the agreement. In December 2019, $1.0 million became due to Revogenex in accordance with the Company’s submission of its
NDA.  In  addition,  under  the  terms  of  the  agreement,  Revogenex  is  eligible  to  receive  an  additional  milestone  payment  totaling  $3.0  million  upon  the
approval of IV Tramadol from the FDA as well as royalty payments on net sales of the product ranging in the high single digits to low double digits.

On October 29, 2018, the Company and Zaklady Farmaceutyczne Polpharma (“Polpharma”) extended the term of their exclusive supply agreement for
drug product of IV Tramadol to eight years from the date of the launch of the product. In addition, under the terms of the amended agreement, Polpharma is
eligible to receive a milestone payment totaling $2.0 million upon the approval of IV Tramadol from the FDA, as well as a low single digit royalty on net
sales of the product for five years after launch.

Baergic Licenses

In December 2019, Baergic entered into two license agreements: (i) a license agreement (the “AZ License”) with AstraZeneca AB (“AZ”) to acquire
an exclusive license to patent and related intellectual property rights pertaining to their proprietary compound Gamma-aminobutyric acid receptor A alpha
2 & 3 (GABAA α2,3) positive allosteric modulators; and (ii) a license agreement (the “CCHMC License”) with Cincinnati Children’s Hospital Medical
Center (“CCHMC”) to acquire patent and related intellectual property rights pertaining to a GABA inhibitor program for neurological disorders. Baergic
paid an upfront fee of $3.0 million to AZ and $0.2 million to CCHMC, as well as issued common shares of Baergic of approximately 20% and 5% of
Baergic to each at the time of the license agreement, respectively.

Development milestones totaling approximately $81.5 million in the aggregate are due upon achievement of each milestone. Commercial and sales-
based milestone payments totaling approximately $151 million are due upon achievement of each milestone, as well as royalty payments in the low to high
single digits on any future aggregate, annual, worldwide net sales.

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Note 4 — Related Party Agreements

Founders Agreement and Management Services Agreement with Fortress

Fortress  entered  into  a  Founders Agreement  with Avenue  in  February  2015  (as  amended,  the  “Fortress-Avenue  Founders Agreement”),  pursuant  to
which  Fortress  assigned  to  Avenue  all  of  its  rights  and  interest  under  Fortress’s  license  agreement  with  Revogenex  for  IV  Tramadol  (the  “License
Agreement”). As partial consideration for the Fortress-Avenue Founders Agreement, Avenue assumed $3.0 million in debt that Fortress had accumulated
for expenses and costs of forming Avenue and obtaining the IV Tramadol license. This debt was repaid to Fortress in 2017. As additional consideration for
the transfer of rights under the original Fortress-Avenue Founders Agreement, Avenue also agreed to: (i) issue annually to Fortress, on the anniversary date
of the Fortress-Avenue Founders Agreement, shares of common stock equal to two and one half percent (2.5%) of the fully-diluted outstanding equity of
Avenue; (ii) pay an equity fee in shares of Avenue common stock, payable within five (5) business days of the closing of any equity or debt financing for
Avenue or any of its respective subsidiaries that occurs after the effective date of the Founders Agreement and ending on the date when Fortress no longer
has majority voting control in Avenue’s voting equity, equal to two and one half percent (2.5%) of the gross amount of any such equity or debt financing;
and (iii) pay a cash fee equal to four and one half percent (4.5%) of Avenue’s annual net sales, payable on an annual basis, within ninety (90) days of the
end  of  each  calendar  year.  In  the  event  of  a  change  in  control  (as  it  is  defined  in  the  Founders Agreement),  Fortress  will  be  paid  a  one-time  change  in
control fee equal to five (5x) times the product of (i) net sales for the twelve (12) months immediately preceding the change in control and (ii) four and
one-half percent (4.5%).

On September 13, 2016, the Company amended the Fortress-Avenue Founders Agreement to remove the Annual Equity Fee (that feature remained in
substance and became issuable to the holders of Avenue’s Class A Preferred Stock, all of which is currently held by Fortress) and to add a term of 15 years,
which upon expiration automatically renews for successive one-year periods unless terminated by Fortress or a Change in Control occurs. Concurrently
with effecting such amendment of the Fortress-Avenue Founders Agreement, the Company entered into an Exchange Agreement whereby the Company
exchanged Fortress’ 155,555 Class A common shares for approximately 166,027 common shares and 250,000 Class A Preferred shares (see Note 7).

Effective as of February 17, 2015, Fortress entered into a Management Services Agreement (the “Fortress-Avenue MSA”) with Avenue pursuant to
which Fortress provides advisory and consulting services to Avenue pursuant to the terms thereof. The Fortress-Avenue MSA contained an initial five-year
term  and  shall  be  automatically  extended  for  additional  five-year  periods  unless  Fortress  or  the  Company  provides  written  notice  of  its  desire  not  to
automatically extend the term of the MSA at least 90 days prior to the applicable expiration date. Services provided under the Fortress-Avenue MSA may
include, without limitation, (i) advice and assistance concerning any and all aspects of Avenue’s operations, clinical trials, financial planning and strategic
transactions  and  financings  and  (ii)  conducting  relations  on  behalf  of  Avenue  with  accountants,  attorneys,  financial  advisors  and  other  professionals
(collectively,  the  “Services”).  Avenue  is  obligated  to  utilize  clinical  research  services,  medical  education,  communication  and  marketing  services  and
investor  relations/public  relation  services  of  companies  or  individuals  designated  by  Fortress,  provided  those  services  are  offered  at  market  prices.
However, Avenue is not obligated to take or act upon any advice rendered from Fortress, and Fortress shall not be liable for any of Avenue’s actions or
inactions based upon their advice. Fortress and its affiliates, including all members of Avenue’s Board of Directors, have been contractually exempt from
fiduciary duties to Avenue relating to corporate opportunities. In consideration for the Services, Avenue will pay Fortress an annual consulting fee of $0.5
million (the “Annual Consulting Fee”), payable in advance in equal quarterly installments on the first business day of each calendar quarter in each year,
provided, however, that such Annual Consulting Fee shall be increased to $1.0 million for each calendar year in which Avenue has net assets in excess of
$100.0 million at the beginning of the calendar year. Effective beginning on November 12, 2018, eligibility to receive such fees was waived pursuant to a
Waiver Agreement  signed  between Avenue,  Fortress  and  InvaGen. The  Fortress-Avenue  MSA  fee  was  reinstated  upon  the  closing  of  the  October  2022
public offering.

Founders Agreement and Management Services Agreement with Baergic

Pursuant to the Share Contribution Agreement between Avenue and Fortress, the Founders Agreement and Management Services Agreement that had
previously been existing between Fortress and Baergic were assigned to Avenue, such that they now exist between Avenue and Baergic; those agreements
are referred to herein as the Avenue-Baergic Founders Agreement and the Avenue-Baergic MSA, as applicable. The Annual Stock Dividend payable to the
Company is 2.5% of common stock calculated as a percentage of fully diluted outstanding capital and became effective as of November 8, 2022. For the
year ended December 31, 2022, Baergic recorded an Annual Stock Dividend of $10.5 thousand to Avenue on December 31, 2022, which was paid in shares
on January 1, 2023.

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The Avenue-Baergic Founders Agreement has an effective date of March 9, 2017, and a term of 15 years, which upon expiration automatically renews
for successive one-year periods unless terminated by Avenue and Baergic or a Change in Control (as defined in the Avenue-Baergic Founders Agreement)
occurs.

As  additional  consideration  under  the  Avenue-Baergic  Founders  Agreement,  Baergic  will  also:  (i)  pay  an  equity  fee  in  shares  of  common  stock,
payable within five (5) business days of the closing of any equity or debt financing for Baergic that occurs after the effective date of the Avenue-Baergic
Founders Agreement and ending on the date when Avenue no longer has majority voting control in the Baergic’s voting equity, equal to two and one-half
(2.5%) of the gross amount of any such equity or debt financing; and (ii) pay a cash fee equal to four and one-half percent (4.5%) of the Baergic’s annual
net sales, payable on an annual basis, within ninety (90) days of the end of each calendar year. In the event of a Change in Control, Baergic will pay a one-
time change in control fee equal to five (5x) times the product of (A) net sales for the twelve (12) months immediately preceding the change in control and
(B) four and one-half percent (4.5%).

The Avenue-Baergic MSA has an effective date of March 9, 2017, pursuant to which Avenue renders management, advisory and consulting services to
the Company. The MSA has an initial term of five years and is automatically renewed for successive five-year terms unless terminated in accordance with
its provisions. Services provided under the MSA may include, without limitation, (i) advice and assistance concerning any and all aspects of the Baergic’s
operations,  clinical  trials,  financial  planning  and  strategic  transactions  and  financings  and  (ii)  conducting  relations  on  behalf  of  the  Baergic  with
accountants,  attorneys,  financial  advisors  and  other  professionals  (collectively,  the  “Avenue  Services”).  Baergic  is  obligated  to  utilize  clinical  research
services, medical education, communication and marketing services and investor relations/public relation services of companies or individuals designated
by Avenue, provided those services are offered at market prices. However, Baergic is not obligated to take or act upon any advice rendered from Avenue
and Avenue shall not be liable for any of its actions or inactions based upon their advice. Pursuant to the Avenue-Baergic MSA and Baergic’s Certificate of
Incorporation, Avenue and its affiliates, including all members of Baergic’s Board of Directors, will have no fiduciary or other duty to communicate or
present any corporate opportunities to Baergic or to refrain from engaging in business that is similar to that of Baergic. In consideration for the Avenue
Services, Baergic will pay Avenue an annual consulting fee of $0.5 million (the “Avenue-Baergic Annual Consulting Fee”), payable in advance in equal
quarterly installments on the first business day of each calendar quarter in each year, provided, however, that such Avenue-Baergic Annual Consulting Fee
shall be increased to $1.0 million for each calendar year in which Baergic has net assets in excess of $100 million at the beginning of the calendar year.

Secondment Agreement with Journey

Effective  June  1,  2021,  the  Company,  InvaGen,  Fortress  and  Journey  entered  into  a  secondment  agreement  for  a  certain Avenue  employee  to  be
seconded  to  Journey.  During  the  secondment,  Journey  had  the  authority  to  supervise  the  Avenue  employee  and  will  reimburse  the  Company  for  the
employee’s salary and salary-related costs. The term of this agreement lasted until the employee’s services were needed again by the Company which was
December  1,  2021. The  amounts  reimbursable  to Avenue  were  zero  and  $0.2  million  for  the  years  ended  December  31,  2022  and  December  31,  2021,
respectively. The amounts were recorded as a reduction in research and development expenses on the Company’s consolidated statements of operations.
The amount due to the Company as of December 31, 2021 that is related to this secondment agreement is $90,000 and is included in “Other receivables –
related party” on the Company’s consolidated balance sheets.

Acquisition of Baergic

On May 11, 2022, the Company entered into the Contribution Agreement with Fortress related to the Company’s acquisition of Baergic, on the terms
and  subject  to  the  satisfaction  of  conditions  described  above  in  Note  1  –  Organization,  Plan  of  Business  Operations.  Evaluation  and  negotiation  of  the
Contribution Agreement  was  overseen,  and  execution  of  the  Contribution Agreement  was  approved,  by  special  committees  at  the Avenue  and  Fortress
levels, both of which exclusively comprised independent and disinterested directors of the respective companies’ boards. The Company believes that the
terms of the Contribution Agreement is at least as favorable as the terms that the Company would have been able to obtain with a disinterested party.

The transaction was accounted for as an asset acquisition between entities under common control. As such, the transaction was recorded at carryover
basis,  with  all  assets,  liabilities  and  non-controlling  interests  measured  at  their  historical  carrying  values.  The  consolidated  financial  statements  of  the
Company include the consolidated results of operations for Avenue and Baergic since the acquisition date on November 8, 2022.

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Note 5 — Accounts Payable and Accrued Expenses

Accounts payable, accrued expenses and other liabilities consisted of the following (in thousands):

Accounts payable
Accrued employee compensation
InvaGen contingent fee
Accrued contracted services and other
Accounts payable and accrued expenses

Note 6 — Commitments and Contingencies

Leases

The Company is not a party to any leases for office space or equipment.

Litigation

As of December 31, 

2022

2021

129
199
208
413
949

$

$

304
24
—
123
451

$

$

The  Company  recognizes  a  liability  for  a  contingency  when  it  is  probable  that  liability  has  been  incurred  and  when  the  amount  of  loss  can  be
reasonably estimated. When a range of probable loss can be estimated, the Company accrues the most likely amount of such loss, and if such amount is not
determinable, then the Company accrues the minimum of the range of probable loss. As of December 31, 2022 and 2021, there was no litigation against the
Company.

Note 7 — Stockholders’ Equity

Class A Preferred Shares

On September 13, 2016, 2,000,000 shares of Preferred Stock were authorized, of which 250,000 have been designated as Class A Preferred Stock and
the remainder are undesignated preferred stock. The Class A Preferred Stock, with a par value of $0.0001 per share, is identical to undesignated Common
Stock other than as to voting rights, conversion rights, and the Annual Stock Dividend right (as described below). The undesignated Preferred Stock may
be issued from time to time in one or more series. The Company’s Board of Directors is authorized to determine or alter the dividend rights, dividend rate,
conversion rights, voting rights, rights and terms of redemption (including sinking fund provisions, if any), the redemption price or prices, the liquidation
preferences and other designations, powers, preferences and relative, participating, optional or other special rights, if any, and the qualifications, limitations
and restrictions granted to or imposed upon any wholly unissued series of Preferred Stock, and to fix the number of shares of any series of Preferred Stock
(but not below the number of shares of any such series then outstanding).

On any matter presented to the stockholders of the Company for their action or consideration at any meeting of stockholders of the Company (or by
written consent of stockholders in lieu of meeting), each holder of outstanding shares of Class A Preferred Stock shall be entitled to cast for each share of
Class A Preferred Stock held by such holder as of the record date for determining stockholders entitled to vote on such matter, the number of votes that is
equal to one and one-tenth (1.1) times a fraction, the numerator of which is the sum of (A) the number of shares of outstanding Common Stock and (B) the
whole shares of Common Stock in to which the shares of outstanding Class A Preferred Stock are convertible, and the denominator of which is number of
shares of outstanding Class A Preferred Stock (the “Class A Preferred Stock Ratio”). Thus, the Class A Preferred Stock will at all times constitute a voting
majority.

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Each share of Class A Preferred Stock is convertible, at the option of the holder, into one fully paid and nonassessable share of Common Stock (the
“Conversion Ratio”), subject to certain adjustments. If the Company, at any time effects a subdivision or combination of the outstanding Common Stock
(by any stock split, stock dividend, recapitalization, reverse stock split or otherwise), the applicable Conversion Ratio in effect immediately before that
subdivision is proportionately decreased or increased, as applicable, so that the number of shares of Common Stock issuable on conversion of each share of
Class A  Preferred  Stock  shall  be  increased  or  decreased,  a  applicable,  in  proportion  to  such  increase  or  decrease  in  the  aggregate  number  of  shares  of
Common Stock outstanding. Additionally, if any reorganization, recapitalization, reclassification, consolidation or merger involving the Company occurs in
which the Common Stock (but not the Class A Preferred Stock) is converted into or exchanged for securities, cash or other property, then each share of
Class A  Preferred  Stock  becomes  convertible  into  the  kind  and  amount  of  securities,  cash  or  other  property  which  a  holder  of  the  number  of  shares  of
Common  Stock  of  the  Company  issuable  upon  conversion  of  one  share  of  the  Class  A  Preferred  Stock  immediately  prior  to  such  reorganization,
recapitalization, reclassification, consolidation or merger would have been entitled to receive pursuant to such transaction. Pursuant to the reverse stock
split by the Company in September 2022, the Class A Preferred Stock has a Conversion Ratio of 15 Class A Preferred to one share of Common Stock.

Common Stock

As of December 31, 2022, the Company’s authorized capital stock consists of 20,000,000 shares of common stock, with $0.0001 par value (see Note

1).

Holders of our common stock are entitled to one vote for each share held on all matters submitted to a vote of stockholders and do not have cumulative
voting rights. An election of directors by our stockholders shall be determined by a plurality of the votes cast by the stockholders entitled to vote on the
election.  Holders  of  common  stock  are  entitled  to  receive  proportionately  any  dividends  as  may  be  declared  by  our  Board  of  Directors,  subject  to  any
preferential dividend rights of outstanding preferred stock.

In the event of our liquidation or dissolution, the holders of common stock are entitled to receive proportionately all assets available for distribution to
stockholders after the payment of all debts and other liabilities and subject to the prior rights of any outstanding preferred stock. Holders of common stock
have no preemptive, subscription, redemption or conversion rights. The rights, preferences and privileges of holders of common stock are subject to, and
may be adversely affected by, the rights of the holders of shares of any series of preferred stock that we may designate and issue in the future.

In November 2021, the Company, pursuant to an underwritten public offering, sold 149,252 shares of its common stock at a price of $20.10 per share
for  gross  proceeds  of  approximately  $3.0  million. After  deducting  underwriting  discounts  and  commissions  and  other  expenses,  net  proceeds  from  this
underwritten public offering were $2.6 million.

In December 2021, the Company, pursuant to an underwritten public offering, sold 127,340 shares of its common stock at a price of $16.05 per share
for  gross  proceeds  of  approximately  $2.0  million.  In  addition,  the  Company  granted  the  underwriters  a  45-day  option  to  purchase  additional  shares  of
common stock, representing up to 15% of the number of the shares, solely to cover over-allotments. This 45-day purchase option was not exercised. After
deducting underwriting discounts and commissions and other expenses, net proceeds from this underwritten public offering were $1.8 million.

Pursuant to the October 2022 Offering, the Company sold 2,652,065 units (“Units”) and 984,300 pre-funded units (“Pre-funded Units”). Each Unit
consisted of one share (a “Share”) of the Company’s common stock, par value $0.0001 per share (“Common Stock”), and one warrant to purchase one
share of Common Stock (each, a “Warrant” and, collectively, the “Warrants”), and each Pre-funded Unit consisted of one pre-funded warrant to purchase
one share of Common Stock (each, a “Pre-funded Warrant” and collectively, the “Pre-funded Warrants”) and one Warrant. The Units were sold at a price of
$3.30 per Unit, and the Pre-Funded Units were sold at a price of $3.2999 ($3.30 less $0.0001, the exercise price of the Pre-funded Warrants).

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The Warrants are immediately exercisable upon issuance and are exercisable for a period of five years after the issuance date. The Shares, the Pre-
funded Warrants and the Warrants were immediately separable upon issuance and were issued separately. The Underwriter was granted a 45-day option to
purchase up to an aggregate of (i) 545,454 additional Shares and/or Pre-funded Units, representing 15% of the Shares and Pre-funded Warrants sold in the
Offering, and/or (ii) Warrants to purchase 545,454 additional Shares, representing 15% of the Warrants sold in the Offering, which it initially exercised, in
part, electing to purchase 545,454 Warrants at a purchase price of $0.01 per Warrant. The Company consummated the transactions contemplated by the
Offering and the Underwriting Agreement, including the partial exercise of the Underwriter’s option, on October 11, 2022. Prior to the closing date of the
Offering, investors in certain of the Pre-funded Warrants, pursuant to the terms thereof, elected to exercise 949,900 Pre-funded Warrants. Accordingly, at
the closing, the Company issued 949,900 fewer Pre-funded Warrants and, in lieu thereof, the corresponding 949,900 shares of Common Stock.

The  Company  received  net  proceeds  from  the  Offering  of  $10.3  million,  after  deducting  underwriting  discounts  and  commissions  and  estimated

offering expenses payable by the Company.

Pursuant to the Founders Agreement, the Company issued 90,909 shares of common stock to Fortress related to the October 2022 offering, which is
equivalent to 2.5% of the gross amount of the offering. The Company recorded the expense of $0.3 million in research and development on the record date
and issued the shares on January 1, 2023.

Equity Incentive Plan

The  Company  has  in  effect  the  2015  Incentive  Plan  (“2015  Incentive  Plan’).  The  2015  Incentive  Plan  was  adopted  in  January  2015  by  our
stockholders and an amendment to the plan to increase the number of authorized shares issuable to 266,666 shares was approved by our stockholders in
December  2021.  Under  the  2015  Incentive  Plan,  the  compensation  committee  of  the  Company’s  board  of  directors  is  authorized  to  grant  stock-based
awards to directors, officers, employees and consultants. The plan authorizes grants to issue up to 266,666 shares of authorized but unissued common stock
and expires 10 years from adoption and limits the term of each option to no more than 10 years from the date of grant.

Total shares available for the issuance of stock-based awards under the Company’s 2015 Incentive Plan was 122,489 shares at December 31, 2022.

Restricted Stock Units and Restricted Stock Awards

The following table summarizes restricted stock unit and award activity for the year ended December 31, 2022:

Unvested balance at December 31, 2020

Granted
Forfeited
Vested

Unvested balance at December 31, 2021

Forfeited
Vested

Unvested balance at December 31, 2022

Number of Units and
Awards

75,993
55,977
(29,174)
(8,378)
94,418
(666)
(80,615)
13,137

Weighted
Average Grant
Date Fair Value
89.40
13.95
119.70
74.55
56.25
13.95
40.83
12.17

$

$

$

For the years ended December 31, 2022, and 2021 stock-based compensation expenses associated with the amortization of restricted stock units and

restricted stock awards for employees and non-employees were approximately $0.6 million and $0.4 million, respectively.

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For the years ended December 31, 2022, and 2021, the weighted average grant date fair value of restricted stock units and awards granted was zero
and $13.95, respectively. For the years ended December 31, 2022, and 2021, the weighted average grant date fair value of restricted stock units and awards
forfeited was $13.95 and $119.70, respectively. The total fair value of restricted stock units and awards that vested during the years ended December 31,
2022, and 2021 was $3.3 million and $0.6 million, respectively.

At December 31, 2022, the Company had unrecognized stock-based compensation expense related to restricted stock units and restricted stock awards
of $0.1 million, which is expected to be recognized over the remaining weighted-average vesting period of 1.96 years. This amount does not include, as of
December 31, 2022, 3,333 shares of restricted stock outstanding which are performance-based and vest upon achievement of certain corporate milestones.
The expense is recognized over the vesting period of the award. Stock-based compensation for awards containing performance conditions will be measured
as of the grant date and recorded if and when it is probable that the performance condition will be achieved.

Stock Warrants

The following table summarizes the warrant activity for the years ended December 31, 2021 and 2022:

Outstanding, December 31, 2020

Exercised

Outstanding, December 31, 2021

Granted
Exercised

Outstanding, December 31, 2022

     Warrants

Weighted
Average Exercise
Price

1,056
(59)
997
5,166,119
(1,029,200)
4,137,916

$

$

$

9.4231
0.0015
9.9807
2.6713
0.1441
3.3016

Aggregate
Intrinsic Value
(in thousands)
84
—
11
—
—
1

$

$

$

Upon the exercise of warrants, the Company will issue new shares of its common stock.

Public Offering Warrant Liabilities

In October 2022, the Company sold 2,652,065 units (“Units”) and 984,300 pre-funded units (“Pre-funded Units”). Each Unit consisted of one share (a
“Share”)  of  the  Company’s  common  stock  (“Common  Stock”),  and  one  warrant  to  purchase  one  share  of  Common  Stock  (each,  a  “Warrant”  and,
collectively, the “Warrants”), and each Pre-funded Unit consisted of one pre-funded warrant to purchase one share of Common Stock (each, a “Pre-funded
Warrant” and collectively, the “Pre-funded Warrants”) and one Warrant. The Units were sold at a price of $3.30 per Unit, and the Pre-Funded Units were
sold at a price of $3.2999 ($3.30 less $0.0001, the exercise price of the Pre-funded Warrants). Net proceeds from the offering were $10.3 million after
deducting underwriting discounts and commissions and other transaction costs.

We  account  for  warrants  as  either  equity-classified  or  liability-classified  instruments  based  on  an  assessment  of  the  warrant’s  specific  terms  and
applicable authoritative guidance in ASC 480 and ASC 815. The assessment considers whether the warrants are freestanding financial instruments pursuant
to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under
ASC  815,  including  whether  the  warrants  are  indexed  to  the  Company’s  own  common  stock,  among  other  conditions  for  equity  classification.  This
assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end
date while the warrants are outstanding.

For  issued  or  modified  warrants  that  meet  all  of  the  criteria  for  equity  classification,  the  warrants  are  required  to  be  recorded  as  a  component  of
additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are
required to be recorded at their initial fair value on the date of issuance, and each consolidated balance sheet date thereafter. Changes in the estimated fair
value of the warrants are recognized as a gain or loss on the consolidated statements of operations. The fair value of the warrants was estimated using a
Monte Carlo simulation approach (see Note 2).

The Company deemed the October 2022 Warrants to be classified as liabilities on the consolidated balance sheet as they contain terms for redemption
of the underlying security that are outside of the Company’s control. The Warrants were recorded at the time of closing at a fair value of $8.3 million,
determined by using the Monte Carlo simulation approach.

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The Company revalued the October 2022 Warrants at December 31, 2022 using the Monte Carlo simulation approach. This resulted in a decrease in
common  stock  warrant  liability  of  $5.6  million,  with  an  offsetting  gain  recorded  to  change  in  fair  value  of  common  stock  warrant  liabilities  in  the
consolidated statements of operations.

Note 8 — Income Taxes

The Company has accumulated net losses since inception and has not recorded an income tax provision or benefit during the years ended December

31, 2022 and 2021.

A reconciliation of the statutory U.S. federal rate to the Company’s effective tax rate is as follows:

Statutory federal income tax rate
State taxes, net of federal tax benefit
State rate change
Stock-based compensation
Other
Credits
None-deductible items
Section 162(m) disallowance
Change in fair value of warrant liability
Change in valuation allowance
Income taxes provision (benefit)

For the years ended December 31, 

2022

2021

21 %  
10 %  
(1)%
(22)%
3 %
4 %  
(12)%
(3)%  
48 %  
(49)%  
0 %  

21 %
13 %
0 %
(11)%
0 %
0 %
0 %
0 %
0 %
(23)%
0 %

The components of the net deferred tax asset as of December 31, 2022 and 2021 are the following (in thousands):

As of December 31, 

2022

2021

Deferred tax assets:
Net operating loss carryforwards
Stock compensation and other
In process research and development
Accruals and reserves
Business interest expense disallowance
Section 174 capitalization
Tax credits
Total deferred tax assets
Less valuation allowance

$

$

25,660
42
1,603
64
122
622
2,859
30,972
(30,972)

Deferred tax assets, net of valuation allowance

$

— $

23,719
293
1,162
6
—
—
2,640
27,820
(27,820)
—

The Company has determined, based upon available evidence, that it is more likely than not that the net deferred tax asset will not be realized and,
accordingly, has provided a full valuation allowance against it. A valuation allowance of approximately $31.0 million and $27.8 million was recorded as of
December 31, 2022 and 2021, respectively.

As of December 31, 2022, the Company had federal and state net operating loss carryforwards of approximately $78.3 million and $139.7 million,
respectively. Approximately $63.8 million of the federal net operating loss carryforwards and $1.9 million of the state net operating loss carryforwards can
be carried forward indefinitely. The remaining $14.5 million of federal and $137.8 million of state net operating loss carryforwards will begin to expire, if
not utilized, by 2034 and 2034, respectively. The Company has $2.9 million of research and development credit carryforwards, which will begin to expire,
if not utilized, in 2034. Utilization of the net operating loss and credit carryforwards may be subject to an annual limitation due to the ownership change
limitations provided by Section 382 of the Internal Revenue Code. The Company has not performed a Section 382 analysis as of December 31, 2022.

There are no significant matters determined to be unrecognized tax benefits taken or expected to be taken in a tax return, in accordance with ASC 740,
which  clarifies  the  accounting  for  uncertainty  in  income  taxes  recognized  in  the  consolidated  financial  statements,  that  have  been  recorded  on  the
Company’s consolidated financial statements for the periods ended December 31, 2022 and 2021. The Company does not anticipate a material change to
unrecognized tax benefits in the next twelve months.

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Additionally, ASC  740  provides  guidance  on  the  recognition  of  interest  and  penalties  related  to  income  taxes.  There  were  no  interest  or  penalties

related to income taxes that have been accrued or recognized as of and for the periods ended December 31, 2022 and 2021.

The federal and state tax returns for the years ended December 31, 2019, 2020, and 2021 are currently open for examination under applicable federal

and state income tax statues of limitations. The company is not currently under examination.

Note 9 — Subsequent Events

January 2023 Registered Offering and Private Placement

On January 27, 2023, the Company entered into a Registered Direct and Private Placement agreement with a single institutional investor for the sale of
448,000 shares of common stock at a price per share of $1.55, and pre-funded warrants to purchase 1,492,299 shares of common stock, at a price per pre-
funded  warrant  of  $1.549.  The  pre-funded  warrants  have  an  exercise  price  of  $0.001  per  share  and  became  exercisable  upon  issuance  and  remain
exercisable until exercised in full. In a concurrent Private Placement, the Company also agreed to issue to the same investor warrants to purchase 1,940,299
shares of common stock (“PIPE Warrants”). The PIPE Warrants had an offering price of $0.125 per PIPE Warrant to purchase one share of common stock.
The PIPE Warrants have an exercise price of $1.55 per share and are exercisable six months after issuance and will expire three years from the date on
which the PIPE Warrants become exercisable. The Company received gross proceeds of $3.25 million total from both offerings.

AnnJi License Agreement

On  February  28,  2023,  the  Company  entered  into  a  license  agreement  with  AnnJi  Pharmaceutical  Co.  Ltd.,  whereby  the  Company  obtained  an
exclusive license (the “License Agreement”) from AnnJi to intellectual property rights pertaining to the molecule known as JM17, which activates Nrf1
and Nrf2, enhances androgen receptor degradation and underlies AJ201, a clinical product candidate currently in a Phase 1b/2a clinical trial in the U.S. for
the  treatment  of  spinal  and  bulbar  muscular  atrophy  (“SBMA”),  also  known  as  Kennedy’s  Disease.  Under  the  License  Agreement,  in  exchange  for
exclusive rights to the intellectual property underlying the AJ201 product candidate, the Company will pay an initial cash license fee of $3.0 million, of
which $2.0 million is payable within 60 days and $1 million is payable within 180 days after the effective date of the License Agreement.

The license provided under the License Agreement is exclusive as to all oral forms of AJ201 for use in all indications (other than androgenetic alopecia
and  Alzheimer’s  disease)  in  the  United  States,  Canada,  the  European  Union,  the  United  Kingdom  and  Israel.  The  License  Agreement  also  contains
customary  representations  and  warranties  and  provisions  related  to  confidentiality,  diligence,  indemnification  and  intellectual  property  protection.  The
Company will initially be obligated to obtain both clinical and commercial supply of AJ201 exclusively through AnnJi.

The Company is also obligated to issue shares of its common stock under the Subscription Agreement and make additional payments over the course
of the License Agreement including: reimbursement payments of up to $10.8 million in connection with the product’s Phase 1b/2a clinical trial, up to $14.5
million in connection with certain development milestones pertaining to the first indication in the U.S., up to $27.5 million in connection with certain drug
development  milestones  pertaining  to  additional  indications  and  development  outside  the  U.S.,  up  to  $165  million  upon  the  achievement  of  certain  net
sales milestones ranging from $75 million to $750 million in annual net sales, and royalty payments based on a percentage of net sales ranging from mid-
single digits (on annual net sales at or below $50 million) to the low double digits (on annual net sales equal to or greater than $300 million), which are
subject to potential diminution in certain circumstances.

In  connection  with  the  signing  of  the  License Agreement,  the  Company  will  issue  831,618  shares  of  its  common  stock  to AnnJi  (“First  Tranche
Shares”)  and  then  will  issue  an  additional  276,652  shares  of  common  stock  upon  enrollment  of  the  eighth  patient  in  the  ongoing  Phase  1b/2a  SBMA
clinical trial (“Second Tranche Shares”). The Company and AnnJi entered into a subscription agreement, dated as of February 28, 2023, that provides for
the issuance of First Tranche Shares, which contains customary representations and warranties of the Company and AnnJi, respectively, and is subject to
customary  closing  conditions.  The  Company  and  AnnJi  will  enter  into  a  subsequent  subscription  agreement,  in  substantially  the  same  form  as  the
Subscription Agreement,  with  respect  to  the  issuance  of  the  Second  Tranche  Shares. Also  in  connection  with  execution  of  the  License Agreement,  the
Company entered into a registration rights agreement with AnnJi. Pursuant to the Registration Rights Agreement, the Company will be required to file, on
or prior to August 28, 2023, a registration statement with the U.S. Securities and Exchange Commission to register the resale of the Consideration Shares.

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Pursuant to the requirements of Section 12 of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf

by the undersigned, thereunto duly authorized.

SIGNATURES

Avenue Therapeutics, Inc.

By:

/s/ Alexandra MacLean, M.D.
Name: Alexandra MacLean, M.D.
Title: Chief Executive Officer and Director
March 31, 2023

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

Title

Chief Executive Officer and Director
(Principal Executive Officer)

Interim Chief Financial Officer and Chief Operating Officer
(Principal Financial and Accounting Officer)

Date

March 31, 2023

March 31, 2023

Chairman of the Board

March 31, 2023

Director

Director

Director

Director

March 31, 2023

March 31, 2023

March 31, 2023

March 31, 2023

/s/ Alexandra MacLean, M.D.
Alexandra MacLean, M.D.

/s/ David Jin
David Jin

/s/ Jay Kranzler, M.D., Ph.D.
Jay Kranzler, M.D., Ph.D.

/s/ Faith Charles
Faith Charles

/s/ Neil Herskowitz
Neil Herskowitz

/s/ Curtis Oltmans
Curtis Oltmans

/s/ Lindsay A. Rosenwald, M.D.
Lindsay A. Rosenwald, M.D.

 
 
 
 
 
 
 
 
 
    
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Authorized Capital Stock

DESCRIPTION OF THE REGISTRANT’S SECURITIES
REGISTERED PURSUANT TO SECTION 12 OF THE
SECURITIES EXCHANGE ACT OF 1934
DESCRIPTION OF CAPITAL STOCK

Our authorized capital stock consists of 75,000,000 shares of common stock, with $0.0001 par value (“Common Stock”), and 2,000,000 shares of
Preferred Stock, with $0.0001 par value, of which 250,000 have been designated as Class A Preferred Stock and the remainder of which are undesignated
Preferred Stock.

Exhibit 4.3

Common Stock

Voting Rights

Holders of our Common Stock are entitled to one vote for each share held on all matters submitted to a vote of stockholders and do not have
cumulative voting rights. An election of directors by our stockholders shall be determined by a plurality of the votes cast by the stockholders entitled to
vote on the election.

Liquidation and Other Rights

In  the  event  of  our  liquidation  or  dissolution,  the  holders  of  Common  Stock  are  entitled  to  receive  proportionately  all  assets  available  for
distribution to stockholders after the payment of all debts and other liabilities and subject to the prior rights of any outstanding preferred stock. Holders of
Common Stock have no preemptive, subscription, redemption or conversion rights. The rights, preferences and privileges of holders of Common Stock are
subject to, and may be adversely affected by, the rights of the holders of shares of any series of preferred stock that we may designate and issue in the
future.

Dividends

Holders  of  Common  Stock  are  entitled  to  receive  proportionately  any  dividends  as  may  be  declared  by  our  board  of  directors,  subject  to  any
preferential  dividend  rights  of  outstanding  preferred  stock.  Pursuant  to  the  certificate  of  designation  relating  to  the  Series  A  Preferred  Stock,  we  are
prohibited from paying dividends on our Common Stock until all dividends required to be paid to the holders of our Class A Preferred Stock have been
paid or declared and set apart for payment.

Listing

Our Common Stock is traded on the Nasdaq Capital Market under the symbol “ATXI.” The transfer agent and registrar for our Common Stock is

VStock Transfer, LLC.

Preferred Stock

Class A Preferred Stock

Class A Preferred Stock is identical to our Common Stock other than as to voting rights, the election of directors for a definite period, conversion
rights and the PIK Dividend right (as described below). On any matter presented to our stockholders for their action or consideration at any meeting of our
stockholders (or by written consent of stockholders in lieu of meeting), each holder of outstanding shares of Class A Preferred Stock will be entitled to cast
for each share of Class A Preferred Stock held by such holder as of the record date for determining stockholders entitled to vote on such matter, the number
of votes that is equal to one and one-tenth (1.1) times a fraction, the numerator of which is the sum of (A) the shares of outstanding Common Stock and (B)
the whole shares of Common Stock in to which the shares of outstanding Class A Preferred Stock are convertible and the denominator of which is

the number of shares of outstanding Class A Preferred Stock. Thus, the Class A Preferred Stock will at all times constitute a voting majority.

For a period of ten years from the date of the first issuance of shares of Class A Preferred Stock (the “Class A Director Period”) the holders of
record of the shares of Class A Preferred Stock (or other capital stock or securities issued upon conversion of or in exchange for the Class A Preferred
Stock), exclusively and as a separate class, shall be entitled to appoint or elect the majority of our directors, or the Class A Directors. Thus, the Class A
Preferred Stock will be entitled to elect the majority of the Board of Directors during the Class A Director Period.

  The  holders  of  the  outstanding  shares  of  Class A  Preferred  Stock  shall  receive  on  January  1  of  each  year  (each,  a  “PIK  Dividend  Payment
Date”)  after  the  original  issuance  date  of  the  Class A  Preferred  Stock  until  the  date  all  outstanding  Class A  Preferred  Stock  is  converted  into  Common
Stock or redeemed (and the purchase price is paid in full), pro rata per share dividends paid in additional fully paid and nonassessable shares of Common
Stock, such dividend being herein called PIK Dividends, such that the aggregate number of shares of Common Stock issued pursuant to such PIK Dividend
is equal to 2.5% of our fully-diluted outstanding capitalization on the date that is one business day prior to any PIK Dividend Payment Date, or PIK Record
Date. In the event the Class A Preferred Stock converts into Common Stock, the holders shall receive all PIK Dividends accrued through the date of such
conversion.

Each share of Class A Preferred Stock is convertible, at the option of the holder, into one fully paid and nonassessable share of Common Stock

subject to certain adjustments.

Undesignated Preferred Stock

The undesignated Preferred Stock may be issued from time to time in one or more series. Our Board of Directors is authorized to determine or
alter  the  dividend  rights,  dividend  rate,  conversion  rights,  voting  rights,  rights  and  terms  of  redemption  (including  sinking  fund  provisions,  if  any),  the
redemption  price  or  prices,  the  liquidation  preferences  and  other  designations,  powers,  preferences  and  relative,  participating,  optional  or  other  special
rights, if any, and the qualifications, limitations and restrictions granted to or imposed upon any wholly unissued series of Preferred Stock, and to fix the
number of shares of any series of Preferred Stock (but not below the number of shares of any such series then outstanding).

Warrants

We have issued, and may in the future issue additional, warrants to purchase shares of our Common Stock and/or preferred stock in one or more

series together with other securities or separately.

Cash Warrants Issued in October 2022

Exercisability

The warrants issued on October 11, 2022 (the “2022 Warrants”) became exercisable upon issuance and at any time up to the date that is five
years after their original issuance. The 2022 Warrants became upon issuance, at the option of each holder, in whole or in part by delivering to us a duly
executed  exercise  notice  and,  at  any  time  a  registration  statement  registering  the  offer  and  sale  of  the  shares  of  Common  Stock  underlying  the  2022
Warrants under the Securities Act is effective and available for the issuance of such shares, or an exemption from registration under the Securities Act is
available for the issuance of such shares, by payment in full in immediately available funds for the number of shares of Common Stock purchased upon
such exercise. If a registration statement registering the offer and sale of the shares of Common Stock underlying the 2022 Warrants under the Securities
Act is not effective or available and an exemption from registration under the Securities Act is not available for the issuance of such shares, the holder may
elect to exercise the 2022 Warrant through a cashless exercise, in which case the holder would receive upon such exercise the net number of shares of
Common Stock determined according to the formula set forth in the 2022 Warrant. No fractional shares of Common Stock will be issued in connection
with the exercise of a 2022 Warrant. In lieu of fractional shares, we will pay the holder an amount in cash equal to the fractional amount multiplied by the
exercise price.

Exercise Limitation

A holder will not have the right to exercise any portion of the 2022 Warrant if the holder (together with its affiliates and certain related parties)
would beneficially own in excess of 4.99% of the number of shares of our Common Stock outstanding immediately after giving effect to the exercise, as
such  percentage  ownership  is  determined  in  accordance  with  the  terms  of  the  2022  Warrants.  However,  any  holder  may  increase  or  decrease  such
percentage to any other percentage not in excess of 9.99%, provided that any increase in such percentage shall not be effective until 61 days following
notice from the holder to us.

Exercise Price

The exercise price per whole share of Common Stock purchasable upon exercise of the 2022 Warrants was originally $3.30, but has since been
reduced  to  $1.55.  The  exercise  price  is  subject  to  appropriate  adjustment  in  the  event  of  certain  stock  dividends  and  distributions,  stock  splits,  stock
combinations,  reclassifications  or  similar  events  affecting  our  Common  Stock  and  also  upon  any  distributions  of  assets,  including  cash,  stock  or  other
property to our stockholders.

Dilutive Issuance Adjustments

If, while the 2022 Warrants are outstanding, we engage in any transaction involving the issue or sale of our shares of Common Stock or equivalent
securities at an effective price per share less than the exercise price of the 2022 Warrants then in effect (such lower price, the “Base Share Price”), the
exercise price of the 2022 Warrants shall be reduced to equal the Base Share Price. There shall only be one such adjustment to the exercise price, if any,
while the 2022 Warrants are outstanding. This adjustment occurred effective as of the close of business on January 27, 2023.

Transferability

Subject to applicable laws, the 2022 Warrants may be offered for sale, sold, transferred or assigned without our consent.

Exchange Listing

The 2022 Warrants are not listed on any securities exchange or nationally recognized trading system.

Warrant Agent

The 2022 Warrants were issued in registered form under a warrant agency agreement between VStock Transfer, LLC, as warrant agent, and us.
The  2022 Warrants  were  initially  be  represented  only  by  one  or  more  global  warrants  deposited  with  the  warrant  agent,  as  custodian  on  behalf  of The
Depository Trust Company (DTC) and registered in the name of Cede & Co., a nominee of DTC, or as otherwise directed by DTC.

Fundamental Transactions

In  the  event  of  a  fundamental  transaction,  as  described  in  the  2022  Warrants  and  generally  including  any  reorganization,  recapitalization  or
reclassification  of  our  Common  Stock,  the  sale,  transfer  or  other  disposition  of  all  or  substantially  all  of  our  properties  or  assets,  our  consolidation  or
merger with or into another person, the acquisition of more than 50% of our outstanding Common Stock, or any person or group becoming the beneficial
owner  of  50%  of  the  voting  power  represented  by  our  outstanding  Common  Stock,  the  holders  of  the  2022  Warrants  will  be  entitled  to  receive  upon
exercise of the 2022 Warrants the kind and amount of securities, cash or other property that the holders would have received had they exercised the 2022
Warrants immediately prior to such fundamental transaction.

Rights as a Stockholder

Except as otherwise provided in the 2022 Warrants or by virtue of such holder’s ownership of shares of our Common Stock, the holder of a 2022

Warrant does not have the rights or privileges of a holder of our Common Stock, including any voting rights, until the holder exercises the 2022 Warrant.

Governing Law

The 2022 Warrants and the warrant agency agreement are governed by New York law.

Pre-funded Warrants Issued in October 2022

Exercisability

The pre-funded warrants issued on October 11, 2022 (the “2022 Pre-funded Warrants”) became exercisable upon issuance and may be exercised
at any time until the 2022 Pre-funded Warrants are exercised in full. The 2022 Pre-funded Warrants will be exercisable, at the option of each holder, in
whole or in part by delivering to us a duly executed exercise notice and, at any time a registration statement registering the offer and sale of the shares of
Common  Stock  underlying  the  2022  Pre-funded  Warrants  under  the  Securities  Act  is  effective  and  available  for  the  issuance  of  such  shares,  or  an
exemption from registration under the Securities Act is available for the issuance of such shares, by payment in full in immediately available funds for the
number of shares of Common Stock purchased upon such exercise. If a registration statement registering the offer and sale of the shares of Common Stock
underlying the 2022 Pre-funded Warrants under the Securities Act is not effective or available and an exemption from registration under the Securities Act
is not available for the issuance of such shares, the holder may elect to exercise the 2022 Pre-funded Warrants through a cashless exercise, in which case
the holder would receive upon such exercise the net number of shares of Common Stock determined according to the formula set forth in the 2022 Pre-
funded Warrant. No fractional shares of Common Stock will be issued in connection with the exercise of a 2022 Pre-funded Warrant. In lieu of fractional
shares, we will pay the holder an amount in cash equal to the fractional amount multiplied by the exercise price.

Exercise Limitation

A  holder  will  not  have  the  right  to  exercise  any  portion  of  the  2022  Pre-funded Warrants  if  the  holder  (together  with  its  affiliates  and  certain
related parties) would beneficially own in excess of 4.99% of the number of shares of our Common Stock outstanding immediately after giving effect to
the exercise, as such percentage ownership is determined in accordance with the terms of the 2022 Pre-funded Warrants. However, any holder may increase
or decrease such percentage to any other percentage not in excess of 9.99%, provided that any increase in such percentage shall not be effective until 61
days following notice from the holder to us.

 Exercise Price

The exercise price per whole share of Common Stock purchasable upon exercise of the 2022 Pre-funded Warrants is $0.0001. The exercise price
is subject to appropriate adjustment in the event of certain stock dividends and distributions, stock splits, stock combinations, reclassifications or similar
events affecting our Common Stock and also upon any distributions of assets, including cash, stock or other property to our stockholders.

Transferability

Subject to applicable laws, the 2022 Pre-funded Warrants may be offered for sale, sold, transferred or assigned without our consent.

Exchange Listing

The 2022 Pre-funded Warrants are not listed on any securities exchange or nationally recognized trading system.

Warrant Agent

The  2022  Pre-funded  Warrants  were  issued  in  registered  form  under  a  warrant  agency  agreement  between  VStock  Transfer,  LLC,  as  warrant
agent,  and  us.  The  2022  Pre-funded  Warrants  were  initially  be  represented  only  by  one  or  more  global  warrants  deposited  with  the  warrant  agent,  as
custodian on behalf of The Depository Trust Company (DTC) and registered in the name of Cede & Co., a nominee of DTC, or as otherwise directed by
DTC.

Fundamental Transactions

In  the  event  of  a  fundamental  transaction,  as  described  in  the  2022  Pre-funded  Warrants  and  generally  including  any  reorganization,
recapitalization or reclassification of our Common Stock, the sale, transfer or other disposition of all or substantially all of our properties or assets, our
consolidation  or  merger  with  or  into  another  person,  the  acquisition  of  more  than  50%  of  our  outstanding  Common  Stock,  or  any  person  or  group
becoming the beneficial owner of 50% of the voting power represented by our outstanding Common Stock, the holders of the 2022 Pre-funded Warrants
will be entitled to receive upon exercise of the 2022 Pre-funded Warrants the kind and amount of securities, cash or other property that the holders would
have received had they exercised the 2022 Pre-funded Warrants immediately prior to such fundamental transaction.

Rights as a Stockholder

Except as otherwise provided in the 2022 Pre-funded Warrants or by virtue of such holder’s ownership of shares of our Common Stock, the holder
of  a  2022  Pre-funded  Warrant  does  not  have  the  rights  or  privileges  of  a  holder  of  our  Common  Stock,  including  any  voting  rights,  until  the  holder
exercises the 2022 Pre-funded Warrant.

Governing Law

The 2022 Pre-funded Warrants and the warrant agency agreement are governed by New York law.

Pre-funded Warrants Issued in January 2023

Exercisability

The pre-funded warrants issued on January 31, 2023 (the “2023 Pre-funded Warrants”) became exercisable upon issuance and may be exercised
at any time until the 2023 Pre-funded Warrants are exercised in full. The 2023 Pre-funded Warrants will be exercisable, at the option of each holder, in
whole or in part by delivering to us a duly executed exercise notice and, at any time a registration statement registering the offer and sale of the shares of
Common  Stock  underlying  the  2023  Pre-funded  Warrants  under  the  Securities  Act  is  effective  and  available  for  the  issuance  of  such  shares,  or  an
exemption from registration under the Securities Act is available for the issuance of such shares, by payment in full of the exercise price of $0.001 per
share  in  immediately  available  funds  for  the  number  of  shares  of  Common  Stock  purchased  upon  such  exercise. Alternatively,  the  holder  may  elect  to
exercise the 2023 Pre-funded Warrants through a cashless exercise, in which case the holder would receive upon such exercise the net number of shares of
Common  Stock  determined  according  to  the  formula  set  forth  in  the  Pre-funded  Warrant.  No  fractional  shares  of  Common  Stock  will  be  issued  in
connection with the exercise of a Pre-funded Warrant. In lieu of fractional shares, we will, at its option, either pay the holder an amount in cash equal to the
fractional amount multiplied by the exercise price or round up to the next whole share.

Exercise Limitation

A  holder  will  not  have  the  right  to  exercise  any  portion  of  the  Pre-funded Warrant  if  the  holder  (together  with  its  affiliates  and  certain  related
parties)  would  beneficially  own  in  excess  of  4.99%  of  the  number  of  shares  of  our  Common  Stock  outstanding  immediately  after  giving  effect  to  the
exercise, as such percentage ownership is determined in accordance with the terms of the 2023 Pre-funded Warrants. However, any holder may increase or
decrease such percentage to any other percentage not in excess of 9.99%, provided that any increase in such percentage shall not be effective until 61 days
following notice from the holder to us.

Exercise Price

The exercise price per whole share of Common Stock purchasable upon exercise of the 2023 Pre-funded Warrants is $0.001. The exercise price is
subject  to  appropriate  adjustment  in  the  event  of  certain  stock  dividends  and  distributions,  stock  splits,  stock  combinations,  reclassifications  or  similar
events affecting our Common Stock and also upon any distributions of assets, including cash, stock or other property to our stockholders.

Transferability

Subject to applicable laws, the 2023 Pre-funded Warrants may be offered for sale, sold, transferred or assigned without our consent.

Exchange Listing

The 2023 Pre-funded Warrants are not listed on any securities exchange or nationally recognized trading system.

Fundamental Transactions

In  the  event  of  a  fundamental  transaction,  as  described  in  the  2023  Pre-funded  Warrants  and  generally  including  any  reorganization,
recapitalization or reclassification of our Common Stock, the sale, transfer or other disposition of all or substantially all of our properties or assets, our
consolidation  or  merger  with  or  into  another  person,  the  acquisition  of  more  than  50%  of  our  outstanding  Common  Stock,  or  any  person  or  group
becoming the beneficial owner of 50% of the voting power represented by our outstanding Common Stock, the holders of the 2023 Pre-funded Warrants
will be entitled to receive upon exercise of the 2023 Pre-funded Warrants the kind and amount of securities, cash or other property that the holders would
have received had they exercised the 2023 Pre-funded Warrants immediately prior to such fundamental transaction.

Rights as a Stockholder

Except as otherwise provided in the 2023 Pre-funded Warrants or by virtue of such holder’s ownership of shares of our Common Stock, the holder
of a Pre-funded Warrant does not have the rights or privileges of a holder of our Common Stock, including any voting rights, until the holder exercises the
Pre-funded Warrant.

Governing Law

The 2023 Pre-funded Warrants are governed by New York law.

Cash Warrants Issued in January 2023

Exercisability

The warrants issued on January 31, 2023 (the “2023 Warrants”) became exercisable upon issuance and at any time up to the date that is three (3)
years  after  their  original  issuance.  The  2023  Warrants  will  be  exercisable,  at  the  option  of  each  holder,  in  whole  or  in  part  by  delivering  to  us  a  duly
executed  exercise  notice  and,  at  any  time  a  registration  statement  registering  the  offer  and  sale  of  the  shares  of  Common  Stock  underlying  the  2023
Warrants under the Securities Act is effective and available for the issuance of such shares, or an exemption from registration under the Securities Act is
available for the issuance of such shares, by payment in full in immediately available funds for the number of shares of Common Stock purchased upon
such exercise. If a registration statement registering the offer and sale of the shares of Common Stock underlying the 2023 Warrants under the Securities
Act is not effective or available and an exemption from registration under the Securities Act is not available for the issuance of such shares, the holder may
elect to exercise the Warrant through a cashless exercise, in which case the holder would receive upon such exercise the net number of shares of Common
Stock determined according to the formula set forth in the Warrant. No fractional shares of Common Stock will be issued in connection with the exercise of
a Warrant. In lieu of fractional shares, we will pay the holder an amount in cash equal to the fractional amount multiplied by the exercise price.

Exercise Limitation

A holder will not have the right to exercise any portion of the Warrant if the holder (together with its affiliates and certain related parties) would
beneficially own in excess of 4.99% of the number of shares of our Common Stock outstanding immediately after giving effect to the exercise, as such
percentage ownership is determined in accordance with the terms of the 2023 Warrants. However, any holder may increase or decrease such percentage to
any other percentage not in excess of 9.99%, provided that any increase in such percentage shall not be effective until 61 days following notice from the
holder to us.

Exercise Price

The exercise price per whole share of Common Stock purchasable upon exercise of the 2023 Warrants is equal to $1.55. The exercise price is
subject  to  appropriate  adjustment  in  the  event  of  certain  stock  dividends  and  distributions,  stock  splits,  stock  combinations,  reclassifications  or  similar
events affecting our Common Stock and also upon any distributions of assets, including cash, stock or other property to our stockholders.

Transferability

Subject to applicable laws, the 2023 Warrants may be offered for sale, sold, transferred or assigned without our consent.

Exchange Listing.

The 2023 Warrants are not listed on any securities exchange or nationally recognized trading system.

Fundamental Transactions

In  the  event  of  a  fundamental  transaction,  as  described  in  the  2023  Warrants  and  generally  including  any  reorganization,  recapitalization  or
reclassification  of  our  Common  Stock,  the  sale,  transfer  or  other  disposition  of  all  or  substantially  all  of  our  properties  or  assets,  our  consolidation  or
merger with or into another person, the acquisition of more than 50% of our outstanding Common Stock, or any person or group becoming the beneficial
owner  of  50%  of  the  voting  power  represented  by  our  outstanding  Common  Stock,  the  holders  of  the  2023  Warrants  will  be  entitled  to  receive  upon
exercise of the 2023 Warrants the kind and amount of securities, cash or other property that the holders would have received had they exercised the 2023
Warrants immediately prior to such fundamental transaction.

Rights as a Stockholder

Except  as  otherwise  provided  in  the  2023  Warrants  or  by  virtue  of  such  holder’s  ownership  of  shares  of  our  Common  Stock,  the  holder  of  a

Warrant does not have the rights or privileges of a holder of our Common Stock, including any voting rights, until the holder exercises the Warrant.

Governing Law

The 2023 Warrants are governed by New York law.

Subsidiaries of Avenue Therapeutics, Inc. at December 31, 2022, with jurisdiction of incorporation or formation:

AVENUE THERAPEUTICS, INC.

● Baergic Bio, Inc. (Delaware)

Exhibit 21.1

Consent of Independent Registered Public Accounting Firm

Exhibit 23.1

We consent to the incorporation by reference in the registration statements (No. 333-259850 and No. 333-261520) on Form S-3, (No. 333-219972, No.
333-261710, and No. 333-269689) on Form S-8 and (No. 333-267206) on Form S-1 of our report dated March 31, 2023, with respect to the consolidated
financial statements of Avenue Therapeutics, Inc.

/s/ KPMG LLP

New York, New York
March 31, 2023

Consent of Independent Registered Public Accounting Firm

Exhibit 23.2

Avenue Therapeutics, Inc.
Bay Harbor Islands, FL

We hereby consent to the incorporation by reference in the Registration Statements on Form S-1 (No. 333-267206), Form S-3 (No. 333-259850 and No.
333-261520) and Form S-8 (No. 333-219972, No. 333-261710, and No. 333-269689) of Avenue Therapeutics, Inc. of our report dated March 25, 2022,
relating to the financial statements which appears in this Annual Report on Form 10-K. Our report contains an explanatory paragraph regarding the
Company’s ability to continue as a going concern.

/s/ BDO USA, LLP

New York, NY

March 31, 2023

Certification of Principal Executive Officer
Pursuant to Rules 13a-14(a) and 15d-14(a) under the Securities Exchange Act of 1934,
As Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

Exhibit 31.1

I, Alexandra MacLean, M.D., certify that:

1.

I have reviewed this Annual Report on Form 10-K of Avenue Therapeutics, Inc.;

2. 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;

3. 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;

4. 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) 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  subsidiaries,  is  made  known  to  us  by  others  within  those  entities,
particularly during the period in which this report is being prepared;

(b) 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;

(c) 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

(d) 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 registrant’s board of directors (or persons performing the equivalent functions):

(a) 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

(b) 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.

/s/ Alexandra MacLean, M.D.
Alexandra MacLean, M.D.
Chief Executive Officer
(Principal Executive Officer)
March 31, 2023

Certification of Principal Financial Officer
Pursuant to Rules 13a-14(a) and 15d-14(a) under the Securities Exchange Act of 1934,
As Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

Exhibit 31.2

I, David Jin, certify that:

1.

I have reviewed this Annual Report on Form 10-K of Avenue Therapeutics, Inc.;

2. 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;

3. 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;

4. 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) 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  subsidiaries,  is  made  known  to  us  by  others  within  those  entities,
particularly during the period in which this report is being prepared;

(b) 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;

(c) 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

(d) 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 registrant’s board of directors (or persons performing the equivalent functions):

(a) 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

(b) 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.

/s/ David Jin
David Jin
Interim Chief Financial Officer
(Principal Financial Officer)
March 31, 2023

Certification of Principal Executive Officer Pursuant to 18 U.S.C. Section 1350,
As Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

Exhibit 32.1

I, Alexandra  MacLean,  M.D.,  Chief  Executive  Officer  of Avenue  Therapeutics,  Inc.  (the  “Company”),  in  compliance  with  18  U.S.C.  Section  1350,  as
adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, hereby certify that, to the best of my knowledge, the Company’s Annual Report on
Form 10-K for the period ended December 31, 2022 (the “Report”) filed with the Securities and Exchange Commission:

● Fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

● The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ Alexandra MacLean, M.D.
Alexandra MacLean, M.D.
Chief Executive Officer
(Principal Executive Officer)
March 31, 2023

Certification of Principal Financial Officer Pursuant to 18 U.S.C. Section 1350,
As Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

Exhibit 32.2

I,  David  Jin,  Interim  Chief  Financial  Officer  of Avenue  Therapeutics,  Inc.  (the  “Company”),  in  compliance  with  18  U.S.C.  Section  1350,  as  adopted
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, hereby certify that, to the best of my knowledge, the Company’s Annual Report on Form 10-K
for the period ended December 31, 2022 (the “Report”) filed with the Securities and Exchange Commission:

● Fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

● The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ David Jin
David Jin
Interim Chief Financial Officer
(Principal Financial Officer)
March 31, 2023