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Bellicum Pharmaceuticals Inc

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

FORM 10-K

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

For the fiscal year ended December 31, 2021
OR

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

For the transition period from             to             

Commission file number 001-36783

Bellicum Pharmaceuticals, Inc.

(Exact name of registrant as specified in its charter)

Delaware
(State or other jurisdiction of incorporation or organization)

20-1450200
(I.R.S. Employer Identification Number)

3730 Kirby Drive, Suite 1200, Houston, TX                      77098
(Address of principal executive offices)                    (Zip code)

(281) 454-3424
(Registrant’s telephone number, including area code)

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

Title of each class
Common Stock, par value $0.01 per share

Trading Symbol(s)
BLCM

Name of each exchange on which registered
The 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 electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-

T (§229.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).    Yes  ☒    No  ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging
growth company. See 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

☐

☒

Accelerated filer

Smaller reporting company
Emerging growth 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 approximate aggregate market value of the voting and non-voting common equity held by non-affiliates of the Registrant, based upon the last sale price of the

common stock as reported on The Nasdaq Capital Market as of June 30, 2021 was $26,796,617. Shares of the Registrant's common stock held by each executive officer,

director and stockholder that the registrant concluded were affiliates of the registrant have been excluded from such calculation . This determination of affiliate status is not

necessarily a conclusive determination for other purposes.

As of March 21, 2022, there were 8,552,207 shares of the Registrant's common stock, par value $0.01 per share, outstanding.

DOCUMENTS INCORPORATED BY REFERENCE

 
 
Portions of the Registrant’s Definitive Proxy Statement relating to its 2021 Annual Meeting of Stockholders are incorporated by reference into Part III of this Annual

Report on Form 10-K. Such Proxy Statement will be filed with the U.S. Securities and Exchange Commission within 120 days following the Registrant’s fiscal year ended

December 31, 2021.

Table of Contents

PART I

Item 1.

Item 1A.

Item 1B.

Item 2.

Item 3.

Item 4.

PART II

Item 5.

Item 6.

Item 7.

Item 7A.

Item 8.

Item 9.

Item 9A.

Item 9B.

Item 9C.

PART III

Item 10.

Item 11.

Item 12.

Item 13.

Item 14.

PART IV

Item 15.

Item 16.

Signatures

BELLICUM PHARMACEUTICALS, INC.
Form 10-K
For the Fiscal Year Ended December 31, 2021

TABLE OF CONTENTS

Business

Risk Factors

Unresolved Staff Comments

Properties

Legal Proceedings

Mine Safety Disclosures

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

[Reserved]

Management’s Discussion and Analysis of Financial Condition and Results of Operations

Quantitative and Qualitative Disclosures About Market Risk

Financial Statements and Supplementary Data

Changes in and Disagreements With Accountants on Accounting and Financial Disclosure

Controls and Procedures

Other Information

Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

Directors, Executive Officers and Corporate Governance

Executive Compensation

Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

Certain Relationships and Related Transactions, and Director Independence

Principal Accounting Fees and Services

Exhibits, Financial Statement Schedules

Form 10-K Summary

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SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS

This Annual Report on Form 10-K, including the sections entitled “Business,” “Risk Factors” and “Management’s Discussion and Analysis of Financial
Condition  and  Results  of  Operations,”  may  contain  “forward-looking  statements.”  We  may,  in  some  cases,  use  words  such  as  “anticipate,”  “believe,”
“could,”  “estimate,”  “expect,”  “intend,”  “may,”  “plan,”  “potential,”  “predict,”  “project,”  “should,”  “will,”  “would”  or  the  negative  of  those  terms,  and
similar expressions that convey uncertainty of future events or outcomes to identify these forward-looking statements. Any statements contained herein that
are not statements of historical facts may be deemed to be forward-looking statements. Forward-looking statements in this Annual Report include, but are
not limited to, statements about:

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

the success, cost and timing of our product development activities and clinical trials;

our ability to advance Chemical Induction of Dimerization, or CID, CID-based technologies, including CaspaCIDe and GoCAR-T;

our  ability  to  obtain  and  maintain  regulatory  approval  of  any  of  our  product  candidates,  and  any  related  restrictions,  limitations  and/or
warnings in the label of an approved product candidate;

our ability to obtain funding for our operations, including funding necessary to complete further development and commercialization of our
product candidates;

the commercialization of our product candidates, if approved;

our plans to research, develop and commercialize our product candidates;

our ability to attract collaborators with development, regulatory and commercialization expertise and the success of any such collaborations;

future agreements with third parties in connection with the commercialization of our product candidates and any other approved product;

the size and growth potential of the markets for our product candidates, and our ability to serve those markets;

the rate and degree of market acceptance of our product candidates;

regulatory developments in the United States, or U.S., and foreign countries;

our ability to contract with third-party suppliers and manufacturers and their ability to perform adequately;

the success of competing therapies that are or may become available;

our ability to attract and retain key scientific or management personnel;

our ability to grow our organization and increase the size of our facilities to meet our anticipated growth;

the accuracy of our estimates regarding expenses, future revenue, capital requirements and needs for additional financing;

our use of cash and other resources; and

our expectations regarding our ability to obtain and maintain intellectual property protection for our product candidates.

These forward-looking statements reflect our management’s beliefs and views with respect to future events and are based on estimates and assumptions as
of the filing date of this Annual Report and are subject to risks and uncertainties. We discuss many of these risks in greater detail under the heading “Risk
Factors.” Moreover, we operate in a very competitive and rapidly changing environment. New risks emerge from time to time. It is not possible for our
management to predict all risks, nor can we assess the impact of all factors on our business or the extent to which any factor, or combination of factors, may
cause actual results to differ materially from those contained in any forward-looking statements we may make. Given these uncertainties, you should not
place undue reliance on these forward-looking statements.

You should carefully read this Annual Report and the documents that we reference in this Annual Report completely and with the understanding that our
actual future results may be materially different from what we expect. We qualify all of the forward-looking statements in this Annual Report by these
cautionary statements.

Except  as  required  by  law,  we  undertake  no  obligation  to  update  these  forward-looking  statements  publicly,  or  to  update  the  reasons  that  actual  results
could differ materially from those anticipated in any forward-looking statements, whether as a result of new information, future events or otherwise.

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Table of Contents

Except as otherwise specifically indicated, all information in this Annual Report on Form 10-K has been retroactively adjusted to give effect to a 1-for-10
reverse stock-split that was effective on February 5, 2020.

There are a number of risks related to our business and our securities. Below is a summary of material factors that make an investment in our securities
speculative or risky. Importantly, this summary does not address all of the risks that we face. Additional discussion of the risks summarized in this risk
factor summary, as well as other risks that we face, can be found in this report on Form 10-K in Item 1A entitled "Risk Factors"

Summary of Risk Factors

• We have incurred net losses from operations in every year since our inception and anticipate that we will continue to incur net losses in the future.

• We will require significant funding to complete the development and commercialization of our product candidates. If we fail to obtain additional

financing, we may have to delay, reduce or eliminate our development programs or commercialization efforts.

• Our current product candidates are in early stage clinical trials, and we may experience unfavorable results in the future.

• Our business could be adversely affected by the effects of health epidemics, including the recent COVID-19 outbreak, as well as the business or

operations of our research partners, customers and other third parties with whom we conduct business.

•

If  we  encounter  difficulties  enrolling  patients  in  our  clinical  trials,  our  clinical  development  activities  could  be  delayed  or  otherwise  adversely
affected.

• Adverse  side  effects  or  other  safety  risks  associated  with  our  product  candidates  could  delay  or  preclude  approval,  cause  us  to  suspend  or
discontinue  clinical  trials,  abandon  product  candidates,  limit  the  commercial  profile  of  an  approved  label,  or  result  in  significant  negative
consequences following marketing approval, if any.

•

The  regulatory  approval  process  is  lengthy  and  time-consuming,  and  we  may  experience  significant  delays  in  the  clinical  development  and
regulatory approval of our product candidates.

• We depend on intellectual property licensed from third parties and termination of any of these licenses could result in the loss of significant rights,

which would harm our business.

•

If our efforts to protect the proprietary nature of our technologies are not adequate, we may not be able to compete effectively in our market.

• We have limited foreign intellectual property rights and may not be able to protect our intellectual property rights throughout the world.

•

If we fail to satisfy applicable listing standards, our common stock may be delisted from the Nasdaq Capital Market.

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

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Table of Contents

ITEM 1.  Business

Overview

We are a clinical stage biopharmaceutical company focused on discovering and developing novel, controllable cellular immunotherapies for the treatment
of various forms of cancer. We are advancing CAR-T cell therapies, which are an innovative approach in which a patient’s or donor’s T cells are genetically
modified to carry chimeric antigen receptors, or CARs. We are using our proprietary Chemical Induction of Dimerization, or CID, technology platform to
engineer our product candidates with switch technologies that are designed to control components of the immune system in real time. By incorporating our
CID platform, our product candidates may offer better efficacy and safety outcomes than are seen with current cellular immunotherapies.

Cell behavior is controlled by cascades of specialized signaling proteins. CID consists of molecular switches, modified forms of these signaling proteins,
which are triggered inside the patient by infusion of a small molecule, instead of by natural upstream signals. We genetically introduce these molecular
switches  into  immune  cells  and  deliver  the  cells  to  the  patient  in  the  manner  of  conventional  cellular  immunotherapy.  We  have  developed  two  such
switches: an “activation switch,” designed to stimulate activation, proliferation and persistence of the CAR-T cells and provide other immunomodulatory
benefits, and a “safety switch,” designed to initiate programmed cell death, or apoptosis, of the CAR-T cells. Each of our product candidates incorporates
one or both switches, for enhanced, real-time control of efficacy and safety:

•

The inducible MyD88/CD40 (iMC) activation switch that is incorporated into our GoCAR-T product candidates is designed to enhance CAR-T
therapies by augmenting multiple mechanisms of action, including: 1) boosting effector cell proliferation; 2) enhancing functional persistence by
resisting exhaustion and inhibitory signals found in the tumor microenvironment; and 3) stimulating the cancer patient’s own immune system to
intensify tumor killing. Unlike other CAR-T therapies that can behave unpredictably due to their autonomous activity, GoCAR-T antitumor effects
are  controlled  through  scheduled  administration  of  rimiducid.  In  the  event  of  severe  side  effects,  GoCAR-T  activity  can  be  attenuated  by
extending the interval between rimiducid doses or suspending further rimiducid administration.

• Our CaspaCIDe™ safety switch (also known as inducible Caspase-9, or iC9) is designed to be inactive unless the patient experiences a serious
side effect (e.g., CRS, neurologic toxicities or off-tumor / on-target toxicities). In that event, rimiducid or temsirolimus (depending on the design
of the product candidate) is administered to induce Caspase-9 and eliminate the cells, with the goal of attenuating the therapy and resolving the
serious side effect.

•

Some of our product candidates are “dual-switch” GoCAR-Ts that are designed to provide a user-controlled system for managing proliferation,
persistence and safety of tumor antigen-specific CAR-T cells by incorporating both our iMC and CaspaCIDe switches.

By incorporating our novel switch technologies, we are developing product candidates with the potential to elicit positive clinical outcomes and ultimately
change the treatment paradigm in various areas of cellular immunotherapy. Our most advanced programs are described below.

•

•

BPX-601  is  an  autologous  GoCAR-T  product  candidate  containing  our  proprietary  iMC  activation  switch,  designed  to  treat  solid  tumors
expressing prostate stem cell antigen, or PSCA. We believe iMC enhances T cell proliferation and persistence, enhances host immune activity, and
modulates  the  tumor  microenvironment  to  improve  the  potential  to  treat  solid  tumors  compared  to  traditional  CAR-T  therapies.  A  Phase  1/2
clinical trial, called BP-012, in patients with metastatic castration-resistant prostate cancer and metastatic pancreatic cancer expressing PSCA is
ongoing.

BPX-603 is an autologous dual-switch GoCAR-T product candidate containing both the iMC activation and CaspaCIDe safety switches. BPX-603
is  our  first  dual-switch  GoCAR-T  product  candidate  and  is  designed  to  target  solid  tumors  that  express  the  human  epidermal  growth  factor
receptor 2 antigen, or HER2. A Phase 1/2 clinical trial, called BPX603-201A, in patients with metastatic HER2+ solid tumors is ongoing.

We have developed efficient and scalable processes to manufacture genetically modified T cells of high quality, which are currently being used to generate
products for our clinical trials. We are leveraging this know how in combination with our proprietary cellular control technologies, resources, capabilities
and expertise for the manufacture of CAR-T product candidates to create and develop first and best-in-class product candidates.

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Cellular Immunotherapy

Cellular  immunotherapy  harnesses  immune  cells  to  attack  and  eliminate  harmful  diseased  cells  in  the  body.  The  immune  system  is  the  body’s  defense
network. It consists of a number of cells (e.g., leukocytes) and organs that, working together, recognize and respond to threats in the form of pathogens-
modified or transformed cells. T cells are a type of white blood cell that recognize pathogens and can target and eliminate them upon full activation through
the addition of appropriate co-stimulatory signals.

CAR-T  approaches  entail  collecting  a  patient’s  or  donor’s  T  cells,  genetically  modifying  them  ex  vivo,  or  outside  of  the  body,  to  incorporate  specific
receptors which target cancer cells and then infusing the modified cells into the patient. CARs are designed to target antigens on the surface of cancer cells.
In  early  human  clinical  trials,  CAR-T  cell  therapies  have  demonstrated  an  unprecedented  ability  to  achieve  complete  responses  in  some  hematological
cancers, even in patients who have suffered multiple relapses.

While high objective response rates have been reported in some hematological malignancies, CAR-T therapy has shown limited clinical efficacy in solid
tumors. This is likely due to poor proliferation and persistence of these cells and to immune suppressive factors found in the tumor microenvironment. In
addition, patients treated with CAR-T cell therapies can have serious and sometimes fatal toxicities, which can be caused by high levels of activation of the
CAR-T therapy, which can lead to severe cytokine release syndrome, or CRS, and neurologic toxicities. Furthermore, CAR-T therapies have the potential
to attack healthy tissues (i.e., “on-target/off-tumor” toxicities) which can also result in death.

Our Proprietary CID Technology Platform

Our proprietary CID technology platform is designed to address the challenges of current cellular immunotherapies. Cellular activities and functions, such
as  growth,  activation,  proliferation  and  cell  death,  are  controlled  by  signaling  cascades  following  aggregation  of  specific  proteins.  Our  CID  platform
consists of molecular switches, modified forms of these signaling proteins, which are triggered inside the patient by infusion of a small molecule, rimiducid
or temsirolimus, instead of by natural upstream signals. Our current product candidates are based on either an “activation switch”, a “safety switch,” or a
“dual  switch”  which  contains  both  activation  and  safety  switches.  After  the  small  molecule  is  administered,  the  “safety  switch”  is  designed  to  lead  to
apoptosis, and the “activation switch” is designed to lead to proliferation, activation and enhanced persistence of immune cells.

We incorporate the molecular switches in the appropriate immune cells through genetic manipulation and administer them to the patient. After the gene-
modified  immune  cells  are  inside  the  patient’s  body,  specific  functions  of  these  cells  may  be  controlled  by  administration  of  small  molecule  ligands
(rimiducid or temsirolimus). The CID switch proteins have been designed to specifically bind to rimiducid or temsirolimus. Once introduced, these ligands
couple, or aggregate, CID switch proteins together to create a cluster that triggers the signaling cascade. Aside from its impact on CID-modified immune
cells bearing switch proteins, rimiducid is bioinert and has no other known effect on the body. In dual-switch applications, temsirolimus can be used to
activate a safety switch, if severe, treatment-related toxicities occur. Temsirolimus is a kinase inhibitor approved for the treatment of advanced renal cell
carcinoma that has a well-characterized safety profile.

Our  proprietary  CID-based  product  candidates  depend  on  the  following  signaling  molecules  to  trigger  signaling  cascades,  resulting  in  different  cell
activities:

a.

iMC:  Signaling  Molecules  for  Activation  and  Proliferation.  iMC  is  also  known  as  inducible  MyD88  and  CD40.  Myeloid differentiation
primary response 88, or MyD88, is a protein that has functions in cellular responses to stimuli such as stress, cytokines and bacteria or viruses.
CD40 is a co-stimulatory protein found on antigen-presenting cells, such as dendritic cells and B cells and is required for their full activation.
Activation  of  iMC  in  immune  cells,  such  as  T  lymphocytes,  provides  inducible  co-stimulation,  leading  to  enhanced  cell  proliferation  and
survival.  In  addition,  activation  of  iMC  causes  immune  cells  to  secrete  pro-inflammatory  cytokines  and  chemokines,  and  to  express  co-
stimulatory cell surface molecules to potentially modulate the tumor microenvironment and stimulate the patient’s own immune system.

Our GoCAR-T technology incorporates our proprietary iMC activation switch that activates CAR-T cells when triggered by both rimiducid
and the targeted antigen expressed on the surface of the cancer cells. Current generation CAR-T constructs consist of a CD3 domain and one or
more co-stimulatory molecules that are both activated when the CAR-T binds to the cancer antigen, and therefore, function autonomously
following infusion. While current generation CAR-T cells have been effective in some hematologic malignancies, this reliance on an antigen
for activation of the CAR-T cell results in an unpredictable and inherently uncontrollable therapeutic effect and potential associated toxicity.
Further, in solid tumor settings, current generation CAR-T cells often fail to proliferate or persist for more than a few days or weeks and have
been largely ineffective. In each situation, the physician has no effective way to intervene to achieve greater consistency once the cells have
been administered.

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Our GoCAR-T technology is designed to change the current paradigm by placing our proprietary co-activation domain, MC, under rimiducid
control.  GoCAR-T  cells  are  designed  to  only  be  fully  activated  when  exposed  to  both  the  cancer  cells  expressing  the  target  antigen  and
rimiducid. This separation is designed to control the degree of activation of the CAR-T cells through adjustments to the schedule of rimiducid
dosing.

b. CaspaCIDe: Signaling Molecule for Apoptosis. CaspaCIDe is also known as inducible Caspase-9. Caspase-9 is the initiating enzyme in the
apoptosis pathway. When activated, the dimerization of CaspaCIDe leads to rapid apoptosis of gene-modified T cells. Because CaspaCIDe is
designed to be permanently integrated into our cellular therapies, the safety switch has the potential to be available for use long after the initial
therapy is delivered. Moreover, preclinical animal studies demonstrate the ability to modulate the elimination of cells containing CaspaCIDe by
different rimiducid doses and schedules (i.e., titrated elimination).

CaspaCIDe  has  been  incorporated  into  several  clinical  programs.  At  the  American  Society  of  Hematology  Annual  Meeting  in  2018,  we
presented data on the administration of rimiducid to trigger CaspaCIDe in 24 patients experiencing graft versus host disease (GvHD) refractory
to  standard  treatments  after  receiving  rivo-cel  following  stem  cell  transplantation.  The  best  overall  GvHD  clinical  response  after  rimiducid
administration was 70%, with a median time to response of one day.

On  March  4,  2021,  we  announced  the  first  reported  case  of  the  use  of  CaspaCIDe  to  mitigate  a  severe  CAR  T-mediated  adverse  event
refractory to standard of care treatment. The report in Blood, a journal published by the American Society of Hematology, detailed a case from
an investigator sponsored trial at the University of North Carolina Lineberger Comprehensive Cancer Center of a CD19 CAR-T containing
CaspaCIDe.  A  patient  in  the  study  experienced  grade  3-4  immune  effector  cell-associated  neurotoxicity  syndrome  (ICANS)  for  72  hours
despite standard care. Within 12 hours of rimiducid administration, ICANS grade improved from 3 to 1 and was fully resolved after four days.

In addition to being incorporated in some of our product candidates, CaspaCIDe has been licensed to several entities for use in their CAR-T
and  CAR-NK  programs.  Under  these  agreements,  Bellicum  grants  license  to  the  use  of  CaspaCIDe  and  access  to  supply  of  rimiducid  in
exchange for a proportion of the economics of these programs as they advance and generate revenue for the licensee, including a single-digit-
percent  royalty  on  global  net  sales  should  they  be  approved  by  regulators.  Currently,  these  agreements  cover  seven  CAR-T  or  CAR-NK
programs, with the option to expand to additional programs over time.

Our Active Product Candidates

BPX-601: GoCAR-T for PSCA+ Solid Tumors

We are developing BPX-601, an autologous GoCAR-T product candidate containing our proprietary iMC activation switch, designed to treat solid tumors
expressing prostate stem cell antigen, or PSCA. PSCA is an antigen expressed in several solid tumor indications, including prostate and pancreatic cancer.
Pre-clinical data show iMC enhances T cell proliferation and persistence, enhances host immune activity, and modulates the tumor microenvironment to
improve the potential to treat solid tumors compared to traditional CAR-T therapies. A Phase 1/2 clinical trial, called BP-012, in patients with metastatic
castration-resistance prostate, or mCRPC, and pancreatic cancer expressing PSCA is ongoing. In December, 2021, we announced that one of the first three
mCPRC  patients  treated  in  the  study  achieved  a  confirmed  Partial  Response  by  RECIST  v1.1  criteria.  Additionally,  no  dose-limiting  toxicities  were
observed.

BPX-603: Dual-Switch GoCAR-T for HER2+ Solid Tumors

We are developing BPX-603, which is our first controllable dual-switch autologous GoCAR-T product candidate and incorporates both the iMC activation
switch and the CaspaCIDe safety switch. BPX-603 is designed to target solid tumors that express the human epidermal growth factor receptor 2 antigen, or
HER2.  HER2  is  a  validated  antigen  for  cancer  therapies,  and  academic  HER2  CAR-T  cell  clinical  studies  have  shown  evidence  of  anti-tumor  activity.
These academic HER2 CAR-T approaches targeting HER2 have been limited by modest clinical efficacy and off-tumor/on-target toxicity. We believe that
our dual-switch GoCAR-T technology may be uniquely suited to improve upon these earlier efforts, by driving greater efficacy through iMC activation
while enabling clinicians to manage any treatment-emergent toxicities with CaspaCIDe. A Phase 1/2 clinical trial, called BPX603-201A, in patients with
metastatic HER2+ solid tumors is ongoing.

Manufacturing, Processing and Delivering to Patients

We have developed efficient and scalable processes to manufacture genetically modified T cells of high quality. We are leveraging the processes we have
developed for BPX-601 in combination with our proprietary cellular control technologies,

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resources, capabilities and expertise for the manufacture of our product candidates to create and develop first and best-in-class product candidates.

Our product candidates require a combination of three critical components: (1) viral vectors with DNA content encoded for our proprietary switch proteins
and co-stimulatory and other accessory molecules, (2) patient-derived T cells that are genetically modified by our viral vectors, and (3) the small molecules
rimiducid  and/or  temsirolimus,  which  activate  the  switch  proteins.  Each  of  these  components  requires  a  separate  supply  chain  and  shares  the  same
regulatory requirements applicable for biological or chemical materials suitable for human use. Details on each of these components are described below:

a.

b.

c.

Viral Vectors. We use gamma retrovirus to transduce our product candidates. We believe that gamma retrovirus is optimal for cell transduction
given that it is an integrating vector that induces long-term gene expression, exhibits high transduction efficiency, has sufficient capacity for
DNA content, and has been extensively and safely used in clinical trials.

Genetically Modified Cells. We have designed and refined a proprietary process for cell engineering that has been improved from lab-based
open procedures used in academic and research settings to a functionally closed system that is more appropriate for large-scale clinical trials
and commercialization. Our systems are designed to be compliant with current guidelines and regulations for cell-based manufacturing in the
U.S. and Europe and have been successfully implemented by our third-party manufacturers.

Small Molecules. Rimiducid is a synthetic small molecule that has been rationally designed to trigger the proprietary switch proteins in our
CID  platform.  We  have  separate  third-party  manufacturers  for  the  active  pharmaceutical  ingredient,  or  API,  and  the  finished  drug  product.
Manufacturers of both the API and finished drug product are licensed to manufacture a variety of marketed drugs worldwide and have been
selected based on their ability to provide supplies for our clinical trials and future commercialization. In our dual-switch constructs, the small
molecule  temsirolimus  can  be  used  to  trigger  one  of  the  two  switches.  Temsirolimus  is  an  approved  and  commercially  available  product
manufactured and distributed by Pfizer Inc. under the trade name TORISEL.

We are focused on continuously refining our overall cell therapy supply chain, manufacturing, processing and delivery to patients to be more efficient. Our
current process cycles for our autologous product candidates, from collection of white blood cells to infusion of the final product, can be completed in as
little as four weeks and are customized to be complementary to the treatment procedure of interest in order to prevent delays or complications.

Intellectual Property

We  seek  to  protect  proprietary  technology,  inventions,  and  improvements  that  are  commercially  important  to  our  business  by  seeking,  maintaining,  and
defending patent rights, whether developed internally or licensed from third parties. We also seek to rely on regulatory protection afforded through orphan
drug designations, data exclusivity, market exclusivity and patent term extensions where available as well as contractual agreements with our academic and
commercial partners.

A strategic focus for us has been to identify and license key patents and patent applications that serve to enhance our intellectual property and technology
position. Our intellectual property estate includes: (1) claims directed to core CID technologies and components used in our products; (2) claims directed to
methods of treatment for therapeutic indications; (3) claims directed to specific products; and (4) claims directed to innovative methods for generating new
constructs for genetically engineering T cells. We believe our patent estate, together with our efforts to develop and patent next generation technologies,
provides us with a substantial intellectual property position.

As of December 31, 2021, to our knowledge, our patent estate, on a worldwide basis, includes 187 issued patents, 26 of which are in the U.S., and 67
pending patent applications, 16 of which are in the U.S., which we own or for which we have an exclusive, either in its entirety or within our field of use,
commercial license. The provisional and pending patent applications and issued patents include composition of matter and method of use claims.

▪ We have internally developed technology disclosed in seven pending utility patent applications in the U.S., one European granted patent
validated in eight countries, and 25 pending foreign patent applications that relate to our GoCAR-T technology. If U.S. patents issue from
the U.S. applications, the estimated expiration date of the last to expire patent is in 2039. If patents are issued in foreign jurisdictions, the
anticipated expiration dates will be in 2039.

▪

Pursuant to our licenses from Baylor and Ariad, we have exclusive commercial rights to 12 issued U.S. patents expiring in 2024 or later,
four pending U.S. utility patent applications, two European granted patents (the first

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validated in three countries, the second validated in ten countries), four issued foreign patents expiring in 2024 or later and two pending
patent applications in foreign jurisdictions that relate to our GoCAR-T, rivo-cel and certain of our other technologies. If U.S. patents issue
from the currently pending U.S. patent applications, the estimated expiration date of the last to expire patent is 2031. If patents from the
currently pending patent applications are issued in foreign jurisdictions, the estimated expiration dates range from 2024 to 2029.

▪

Pursuant  to  our  license  agreement  with  Agensys  we  have  exclusive  commercial  rights  for  technology  to  target  certain  cancer-specific
antigens.

The term of individual patents depends upon the legal term of the patents in the countries in which they are obtained. In most countries in which we file,
the patent term is 20 years from the date of filing of the first non-provisional application to which priority is claimed. In the U.S., a patent’s term may be
lengthened by patent term adjustment, which compensates a patentee for administrative delays by the U.S. Patent and Trademark Office, or the USPTO, in
granting a patent, or may be shortened if a patent is terminally disclaimed over an earlier-filed patent. The term of a patent that covers an FDA-approved
drug or biologic may also be eligible for a patent term restoration of up to five years under the Hatch-Waxman Act, which is designed to compensate for the
patent term lost during the FDA regulatory review process. The length of the patent term restoration is calculated based on the length of time the drug or
biologic is under regulatory review. A patent term restoration under the Hatch-Waxman Act cannot extend the remaining term of a patent beyond a total of
14 years from the date of product approval and only one patent applicable to an approved drug or biologic may be restored. Moreover, a patent can only be
restored once, and thus, if a single patent is applicable to multiple products, it can only be extended based on one product. Similar provisions are available
in Europe and certain other foreign jurisdictions to extend the term of a patent that covers an approved drug or biologic. When possible, depending upon
the  length  of  clinical  trials  and  other  factors  involved  in  the  filing  of  a  Biologics  License  Application,  or  BLA,  we  expect  to  apply  for  patent  term
extensions for patents covering our product candidates and their methods of use.

We may rely, in some circumstances, on trade secrets to protect our technology. We seek to protect our proprietary technology and processes, in part, by
entering  into  confidentiality  agreements  with  our  employees,  consultants,  scientific  advisors  and  contractors.  We  also  seek  to  preserve  the  integrity  and
confidentiality  of  our  data  and  trade  secrets  by  maintaining  physical  security  of  our  premises  and  physical  and  electronic  security  of  our  information
technology systems. While we have confidence in these individuals, organizations and systems, agreements or security measures may be breached, and we
may  not  have  adequate  remedies  for  any  breach.  In  addition,  our  trade  secrets  may  otherwise  become  known  or  be  independently  discovered  by
competitors. To the extent that our consultants, contractors or collaborators use intellectual property owned by others in their work for us, disputes may
arise as to the rights in related or resulting know-how and inventions.

Our Collaboration and License Agreements

Co-Development and Co-Commercialization Agreement - Adaptimmune

In December 2016, we and Adaptimmune Therapeutics plc, or Adaptimmune, entered into a Co-Development and Co-Commercialization Agreement, or
the Adaptimmune Agreement, in order to facilitate a staged collaboration to evaluate, develop and commercialize next generation T cell therapies.

Under the Adaptimmune Agreement, the parties agreed to evaluate our GoTCR technology, iMC co-stimulation, with Adaptimmune's affinity-optimized
SPEAR®  T  cells  for  the  potential  to  create  enhanced  TCR  product  candidates.  Depending  on  results  of  the  preclinical  proof-of-concept  phase,  the
agreement may progress to a two-target co-development and co-commercialization phase. To the extent necessary, and in furtherance of the parties’ proof-
of-concept  and  co-development  efforts,  the  parties  granted  each  other  a  royalty-free,  non-transferable,  non-exclusive  license  covering  their  respective
technologies  for  purposes  of  facilitating  such  proof-of-concept  and  co-development  efforts.  In  addition,  as  to  covered  therapies  developed  under  the
Adaptimmune Agreement, the parties granted each other a reciprocal exclusive license for the commercialization of such therapies.

With respect to any joint commercialization of a covered therapy, the parties agreed to negotiate in good faith the commercially reasonable terms of a co-
commercialization agreement. The parties also agreed that any such agreement shall provide for, among other things, equal sharing of the costs of any such
joint commercialization and the calculation of profit shares as set forth in the Adaptimmune Agreement.

The Adaptimmune Agreement will expire on a country-by-country basis once the parties cease commercialization of the T cell therapies covered by the
Adaptimmune  Agreement,  unless  earlier 
terminated  by  either  party  for  material  breach,  non-performance  or  cessation  of  development,
bankruptcy/insolvency, or failure to progress to co-development phase.

License Agreement - Agensys

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In December 2015, we and Agensys, Inc., or Agensys, entered into a license agreement, or the Agensys Agreement, pursuant to which (i) Agensys granted
us, within the field of cell and gene therapy of diseases in humans, an exclusive, worldwide license and sublicense to its patent rights directed to PSCA and
related antibodies, and (ii) we granted Agensys a non-exclusive, fully paid license to our patents directed to inventions that were made by us in the course
of developing our licensed products, solely for use with Agensys therapeutic products containing a soluble antibody that binds to PSCA or, to the extent not
based upon our other proprietary technology, to non-therapeutic applications of antibodies not used within the field.

As consideration for the rights granted to us under the Agensys Agreement, we agreed to pay to Agensys a non-refundable upfront fee of $3.0 million. We
are  also  required  to  make  aggregate  milestone  payments  to  Agensys  of  up  to  (i)  $5.0  million  upon  the  first  achievement  of  certain  specified  clinical
milestones  for  its  licensed  products,  (ii)  $50.0  million  upon  the  achievement  of  certain  specified  clinical  milestones  for  each  licensed  product,  and
(iii) $75.0 million upon the achievement of certain sales milestones for each licensed product. The Agensys Agreement additionally provides that we will
pay to Agensys a royalty percentage that ranges from the mid to high single digits based on the level of annual net sales of licensed products by us, our
affiliates or permitted sublicensees. The royalty payments are subject to reduction under specified circumstances.

Under  the  Agensys  Agreement,  Agensys  also  was  granted  the  option  to  obtain  an  exclusive  license,  on  a  product-by-product  basis,  from  us  to
commercialize in Japan each licensed product developed under the Agensys Agreement that has completed a phase 2 clinical trial. As to each such licensed
product, if Agensys or its affiliate, Astellas Pharma, Inc., exercises the option, the Agensys Agreement provides that we will be paid an option exercise fee
of $5.0 million. In addition, the Agensys Agreement provides that we will be paid a royalty that ranges from the mid to high single digits based on the level
of annual net sales in Japan of each such licensed product. If the option is exercised, the aggregate milestone payments payable by us to Agensys, described
above with respect to each licensed product, would be reduced by up to an aggregate of $65.0 million upon the achievement of certain specified clinical
and sales milestones.

The Agensys Agreement will terminate upon the expiration of the last royalty term for the products covered by the Agensys Agreement, which is the earlier
of  (i)  the  date  of  expiration  or  abandonment  of  the  last  valid  claim  within  the  licensed  patent  rights  covering  any  licensed  products  under  the  Agensys
Agreement, (ii) the expiration of regulatory exclusivity as to a licensed product, and (iii) 10 years after the first commercial sale of a licensed product.
Either party may terminate the Agensys Agreement upon a material breach by the other party that remains uncured following 60 days after the date of
written notice of such breach (or 30 days if such material breach is related to failure to make payment of amounts due under the Agensys Agreement) or
upon certain insolvency events. In addition, Agensys may terminate the Agensys Agreement immediately upon written notice to us if we or any of our
affiliates or permitted sublicensees commence an interference proceeding or challenge the validity or enforceability of any of Agensys’ patent rights.

License Agreement - BioVec

In June 2015, we and BioVec Pharma, Inc., or BioVec, entered into a license agreement, or the BioVec Agreement, pursuant to which BioVec agreed to
supply us with certain proprietary cell lines and granted us a non-exclusive, worldwide license to certain of its patent rights and related know-how related
to such proprietary cell lines.

As consideration for the products supplied and rights granted to us under the BioVec Agreement, we agreed to pay to BioVec an upfront fee of $100,000
within ten business days of the effective date of the BioVec Agreement and a fee of $300,000 within ten business days of its receipt of the first release of
GMP lot of the products licensed under the BioVec Agreement. In addition, we agreed to pay to BioVec an annual fee of $150,000, commencing 30 days
following  the  first  filing  of  an  IND,  or  its  foreign  equivalent,  for  a  product  covered  by  the  license;  with  such  annual  fees  being  creditable  against  any
royalties payable by us to BioVec under the BioVec Agreement. We also are required to make a $250,000 milestone payment to BioVec for each of the first
three licensed products to enter into a clinical phase trial and one-time milestone payments of $2.0 million upon receipt of a registration granted by the
FDA or EMA on each of our first three licensed products. The BioVec Agreement additionally provides that we will pay to BioVec a royalty in the low
single digits on net sales of products covered by the BioVec Agreement. We may also grant sub licenses under the licensed patent rights and know-how to
third  parties  for  limited  purposes  related  to  the  use,  sale  and  other  exploitation  of  the  products  licensed  under  the  BioVec  Agreement.  The  BioVec
Agreement will continue until terminated. The BioVec Agreement may be terminated by us, in our sole discretion, at any time upon 90 days written notice
to BioVec. Either party may terminate the BioVec Agreement in the event of a breach by the other party of any material provision of the BioVec Agreement
that remains uncured on the date that is 60 days after written notice of such failure or upon certain insolvency events that remain uncured following the date
that is 30 days after the date of written notice to a party regarding such insolvency event.

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License Agreements - Baylor College of Medicine

2008 Baylor License Agreement

Pursuant to an Exclusive License Agreement with Baylor College of Medicine, or Baylor, dated March 20, 2008, or the 2008 Baylor license agreement, we
obtained an exclusive, worldwide and fully paid up license to certain intellectual property, including intellectual property related to methods for activating
antigen presenting cells and to genetic constructs coding for membrane bound inducible cytoplasmic CD40.

As consideration for the 2008 Baylor license agreement, we issued to Baylor 23,529 shares of our common stock and assumed responsibility for all legal
fees  and  expenses,  filing  or  maintenance  fees,  assessments  and  all  other  costs  and  expenses  related  to  prosecuting,  obtaining  and  maintaining  patent
protection on the patents subject to the 2008 Baylor license agreement.

The 2008 Baylor license agreement is subject to certain restrictions and is nonexclusive with respect to (1) the making or use of the licensed intellectual
property for use in non-commercial research, patient care, teaching, and other educational purposes; (2) any non-exclusive license covering the licensed
intellectual property that Baylor grants to other academic or research institutions for noncommercial research purposes; (3) any non-exclusive licenses that
Baylor is required to grant to the U.S. or foreign state pursuant to an existing or future treaty with the U.S.; and (4) a non-exclusive license granted to
ARIAD Pharmaceuticals, Inc. or ARIAD under the terms of a materials transfer agreement between Baylor and ARIAD.

Baylor may terminate or modify the 2008 Baylor license agreement in the event of a material breach by us that remains uncured following the date that is
90 days after written notice of such breach or upon certain insolvency events that remain uncured following the date that is 30 days following written notice
of such insolvency event. We may terminate the 2008 Baylor license agreement, or any portion thereof, at our sole discretion at any time upon 30 days’
written notice to Baylor. Upon termination of the 2008 Baylor license agreement, all rights to the intellectual property immediately revert to Baylor.

2010 Baylor License Agreement

Pursuant to an Exclusive License Agreement with Baylor, dated June 27, 2010, or the 2010 Baylor license agreement, we obtained an exclusive, worldwide
license to certain intellectual property, including intellectual property related to methods for treating prostate cancer, methods of administering T cells to a
patient, and methods of activating antigen presenting cells with constructs comprising MyD88 and CD40.

Pursuant to the terms of the 2010 Baylor license agreement we are required to pay a low annual maintenance fee on each anniversary of the agreement date.

The terms of the 2010 Baylor license agreement also require us to make royalty payments of less than one percent, subject to certain annual minimums, on
net sales of products covered by the license. In addition, to the extent we enter into a sublicensing agreement relating to a licensed product, we are required
to pay Baylor a percentage in the mid-single digits on all non-royalty income received from sublicensing revenue. Bellicum is required to make milestone
payments, of up to $735,000 in aggregate, upon successful completion of clinical and regulatory milestones regarding the first two products covered by this
license.

The 2010 Baylor license agreement will expire upon expiration of the last patent contained in the licensed patent rights, on a country-by-country basis,
upon which we will have a perpetual, paid-in-full license in such country. Baylor may terminate or modify the 2010 Baylor license agreement in the event
of a material breach by us that remains uncured following the date that is 90 days after written notice of such breach or upon certain insolvency events that
remain uncured following the date that is 30 days following written notice of such insolvency event. We may terminate the 2010 Baylor license agreement,
or any portion thereof, at our sole discretion at any time upon 60 days’ written notice to Baylor. Upon termination of the 2010 Baylor license agreement for
any reason prior to expiration, we must assign to Baylor each authorized sublicense agreement that is currently in effect on the date of termination.

2014 Baylor License Agreement

Pursuant to an Exclusive License Agreement with Baylor, effective November 1, 2014, or the 2014 Baylor license agreement, we obtained an exclusive,
worldwide license to certain intellectual property, including intellectual property related to methods for inducing selective apoptosis.

Pursuant  to  the  terms  of  the  2014  Baylor  license  agreement  we  are  required  to  pay  Baylor  a  low  annual  maintenance  fee  on  each  anniversary  of  the
agreement date. The terms of the 2014 Baylor license agreement also require us to make royalty payments in the low single digits, subject to certain annual
minimums, on net sales of products covered by the license. To the extent we enter into a sublicensing agreement relating to a licensed product, Bellicum is
also required to pay Baylor a percentage in the low

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double-digits on all non-royalty income received from sublicensing revenue. We are required to make milestone payments, of up to $275,000 in aggregate,
upon successful completion of clinical and regulatory milestones regarding the first product covered by this license. The 2014 Baylor license agreement
will expire upon expiration of the last patent contained in the licensed patent rights, on a country-by-country basis, upon which we will have a perpetual,
paid-in-full license in each such country.

Baylor may terminate or modify the 2014 Baylor license agreement in the event of a material breach by us that remains uncured following the date that is
90 days after written notice of such breach or upon certain insolvency events that remain uncured following the date that is 30 days following written notice
of such insolvency event. We may terminate the 2014 Baylor license agreement, or any portion thereof, at our sole discretion at any time upon 60 days’
written notice to Baylor.

2016 Baylor License Agreements

In March 2016, we and Baylor entered into two additional license agreements pursuant to which we obtained exclusive rights to technologies and patent
rights owned by Baylor. We could incur additional payments upon the achievement of certain milestone events as set forth in the agreements. If we are
successful in developing any of the licensed technologies under either agreement, resulting sales would be subject to a royalty payment in the low single
digits.

Grant Agreements

Grant Agreements with Cancer Prevention and Research Institute of Texas

In July 2011, we entered into a Cancer Research Grant Contract, or the First Grant Contract, with the Cancer Prevention and Research Institute of Texas, or
CPRIT, under which CPRIT awarded a grant not to exceed approximately $5.7 million to be used for the execution of defined clinical development of rivo-
cel. To date, we have received approximately $4.9 million under the grant. The First Grant Contract terminated on June 30, 2014, but obligations exist as to
licensing, royalty payments, and indemnification provisions.

In November 2016, we announced that the Company received notice of a product development award totaling approximately $16.9 million from CPRIT.
The CPRIT award was expected to fund a portion of a three-year global clinical program comprising clinical trials for adult and pediatric patients with
high-risk and intermediate-risk AML, and potentially other hematologic cancers. The proposed studies are designed to evaluate the benefit of rivo-cel and
rimiducid in the context of in vivo and ex vivo T cell depleted haploidentical HSCT. The CPRIT oversight committee met in February 2017 and agreed to
move  forward  with  the  proposed  terms  of  the  grant  agreement,  and  a  second  grant,  or  the  Second  Grant  Contract  was  entered  into  in  August  2017.
Additionally, the First Grant Contract was amended in order to align revenue sharing terms, discussed below, with the Second Grant Contract. We initiated
a pivotal randomized Phase 2/3 clinical trial (THRIVE) supported in part by the CPRIT funding.

In January 2020, we terminated the Second Grant Contract based on our decision to cease enrollment of the THRIVE trial. A total of approximately $3.3
million in grant funds was received and used for the project.

No additional funds will be disbursed under this grant, but the revenue share and other post-grant obligations described below survive the termination.

Pursuant to the terms of each of the Grant Contracts, we grant to CPRIT a non-exclusive, irrevocable, royalty-free, perpetual, worldwide license to any
technology and intellectual property resulting from the grant-funded activities and any other intellectual property that is owned by us and necessary for the
exploitation of the technology and intellectual property resulting from the grant-funded activities, or the Project Results, for and on behalf of CPRIT and
other governmental entities and agencies of the State of Texas and private or independent institutions of higher education located in Texas for education,
research and other non-commercial purposes only. The terms of each of the Grant Contracts require that we pay tiered royalties in the low- to mid-single
digit  percentages  on  revenues  from  sales  and  licenses  of  products  or  services  that  are  based  upon,  utilize,  are  developed  from  or  materially  incorporate
Project Results. Such royalties reduce to less than one percent after a mid-single-digit multiple of the grant funds have been repaid to CPRIT in royalties.
Such royalties are payable for so long as we have marketing exclusivity or patents covering the applicable product or service (or twelve years from first
commercial sale of such product or service in certain countries if there is no such exclusivity or patent protection).

If  we  abandon  patent  applications  or  patents  covering  Project  Results  in  certain  major  market  countries,  CPRIT  can,  at  its  own  cost,  take  over  the
prosecution and maintenance of such patents and is granted a non-exclusive, irrevocable, royalty-free, perpetual license with right to sublicense in such
country to the applicable Project Results. We are required to use diligent and commercially reasonable efforts to commercialize at least one commercial
product or service or otherwise bring to practical application the Project Results. If CPRIT notifies us of our failure with respect to the foregoing, and such
failure is not owing to

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material  safety  concerns,  then,  at  CPRIT’s  option,  the  applicable  Project  Results  would  be  transferred  to  CPRIT  and  CPRIT  would  be  granted  a  non-
exclusive license to any other intellectual property that is owned by us and necessary for the exploitation of the Project Results, and CPRIT, at its own cost,
can commercialize products or services that are based upon, utilize, are developed from or materially incorporate Project Results. CPRIT’s option is subject
to our ability to cure any failures identified by CPRIT within 60 days and a requirement to negotiate in good faith with us with respect to an alternative
commercialization strategy for a period of 180 days

Competition

The biopharmaceutical industry is characterized by intense and dynamic competition to develop new technologies and proprietary therapies. Any product
candidates that we successfully develop and commercialize will have to compete with existing therapies and new therapies that may become available in
the  future.  While  we  believe  that  our  proprietary  CID  platform,  differentiated  product  candidates  and  scientific  expertise  in  the  field  of  cellular
immunotherapy  provide  us  with  competitive  advantages,  we  face  potential  competition  from  various  sources,  including  larger  and  better-funded
pharmaceutical,  specialty  pharmaceutical  and  biotechnology  companies,  as  well  as  from  academic  institutions,  governmental  agencies  and  public  and
private research institutions.

Cell based treatments for cancer, such as CAR-T therapies, have recently been an area of significant research and development by academic institutions and
biopharmaceutical companies. Our product candidates may compete with product candidates from a number of companies that are currently focused on this
therapeutic  modality,  including  2seventy  bio,  Inc.,  Adaptimmune,  Alaunos  Therapeutics,  Inc.,  Allogene  Therapeutics,  Inc.,  Amgen  Inc.,  Atara
Biotherapeutics, Inc., Athenex, Inc., Autolus Therapeutics plc, BioNTech Europe GmbH, Bristol-Meyer Squibb Co., Cellectis SA, Celyad S.A., CRISPR
Therapeutics,  Fate  Therapeutics  Inc.,  GlaxoSmithKline  plc,  Gilead  Sciences,  Inc.,  Immatics  N.V.,  ImmunityBio,  Inc.,  Iovance  Biotherapeutics,  Inc.,
Janssen  Pharmaceutical,  Legend  Biotech,  Lyell  Immunopharma,  Inc.,  Medigene  AG,  Mustang  Bio,  Inc.,  Novartis  AG,  Obsidian  Therapeutics,  Poseida
Therapeutics, Precigen Inc., Precision Biosciences, Inc., Sana Biotechnology, Sorrento Therapeutics, Inc., and Takeda Pharmaceutical Co.

In addition to other cell based treatments, our product candidates may compete in their solid tumor indications with novel therapeutics of other modalities,
including small molecules, monoclonal antibodies, bi-specific antibodies, antibody-drug conjugates, and targeted radionuclides.

Many of our competitors, either alone or with their strategic partners, have substantially greater financial, technical and human resources than we do and
significantly greater experience in the discovery and development of product candidates, obtaining FDA and other regulatory approvals of treatments and
commercializing  those  treatments.  Accordingly,  our  competitors  may  be  more  successful  than  us  in  obtaining  approval  for  treatments  and  achieving
widespread  market  acceptance.  Our  competitors’  treatments  may  be  more  effective,  or  more  effectively  marketed  and  sold,  than  any  treatment  we  may
commercialize and may render our treatments obsolete or non-competitive before we can recover the expenses of developing and commercializing any of
our treatments.

Mergers  and  acquisitions  in  the  biotechnology  and  pharmaceutical  industries  may  result  in  even  more  resources  being  concentrated  among  a  smaller
number  of  our  competitors.  These  competitors  also  compete  with  us  in  recruiting  and  retaining  qualified  scientific  and  management  personnel  and
establishing clinical study sites and subject registration for clinical studies, as well as in acquiring technologies complementary to, or necessary for, our
programs. Smaller or early-stage companies may also prove to be significant competitors, particularly through collaborative arrangements with large and
established companies.

We anticipate that we will face intense and increasing competition as new drugs enter the market and advanced technologies become available. We expect
any  treatments  that  we  develop  and  commercialize  to  compete  on  the  basis  of,  among  other  things,  efficacy,  safety,  convenience  of  administration  and
delivery, price, the level of generic competition and the availability of reimbursement from government and other third-party payers. For example, if a third
party is able to obtain a stand-alone new drug application for rimiducid, then potential generic manufacturers may be able to file abbreviated new drug
applications for that product.

Our commercial opportunity could be reduced or eliminated if our competitors develop and commercialize products that are safer, more effective, have
fewer or less severe side effects, are more convenient or are less expensive than any products that we may develop. Our competitors also may obtain FDA
or other regulatory approval for their products more rapidly than we may obtain approval for ours, which could result in our competitors establishing a
strong  market  position  before  we  are  able  to  enter  the  market.  In  addition,  we  expect  that  our  therapeutic  products,  if  approved,  will  be  priced  at  a
significant premium over competitive generic products and our ability to compete may be affected in many cases by insurers or other third-party payers
seeking to encourage the use of generic products.

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Government Regulation and Product Approval

As a biopharmaceutical company that operates in the U.S., we are subject to extensive regulation. Our cell products will be regulated as biologics. With this
classification,  commercial  production  of  our  products  will  need  to  occur  in  registered  and  licensed  facilities  in  compliance  with  the  current  good
manufacturing practice, or cGMP, for biologics.

The FDA regulates human cells, tissues, and cellular and tissue-based products, or HCT/Ps, under a two-tiered framework, based on risk categorization.
Higher-risk HCT/Ps are regulated as biologics. For example, such products must complete extensive clinical trials, which must be conducted pursuant to an
effective IND. The FDA must review and approve a Biologics License Application, or BLA before a new biologic may be marketed.

The  FDA  considers  our  investigational  products  to  be  “combination  products”  because  our  products  involve  a  biologic,  the  engineered  cells,  that  is
intended to be used with a small molecule chemical drug, rimiducid. In general, biologics such as our engineered cells are regulated through the FDA’s
Center for Biologics Evaluation and Research, or CBER, while synthetic drugs are regulated through the FDA’s Center for Drug Evaluation and Research.
When the FDA encounters a combination product such as our products, the agency determines which of the two centers will have primary responsibility for
regulating  the  product  by  determining  the  primary  mode  of  action  for  the  product.  The  cellular  component  of  our  combination  contributes  the  primary
mode of action and, as a result, the FDA will regulate our investigational products as biologics, through CBER.

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

U.S. Product Development Process

In the U.S., the FDA regulates new drugs and biological products under the Federal Food, Drug and Cosmetic Act, or FDCA, the Public Health Service
Act, or PHSA, and implementing regulations. Products are also subject to other federal, state and local statutes and regulations. The process required by the
FDA before a biological product may be marketed in the U.S. generally involves the following:

a.

b.

c.

d.

e.

f.

g.

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

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

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

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

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

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

FDA review and approval, or licensure, of the BLA.

Before  testing  any  biological  product  candidate,  including  our  product  candidates,  in  humans,  the  product  candidate  enters  the  preclinical  testing  stage.
Preclinical tests, also referred to as nonclinical studies, include laboratory evaluations of product

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chemistry,  toxicity  and  formulation,  as  well  as  animal  studies  to  assess  the  potential  safety  and  activity  of  the  product  candidate.  The  conduct  of  the
preclinical tests must comply with federal regulations and requirements including GLPs. The clinical trial sponsor must submit the results of the preclinical
tests, together with manufacturing information, analytical data, any available clinical data or literature and a proposed clinical protocol, to the FDA as part
of the IND. Some preclinical testing may continue even after the IND is submitted. The IND automatically becomes effective 30 days after receipt by the
FDA  unless  the  FDA  raises  concerns  or  questions  regarding  the  proposed  clinical  trials  and  places  the  trial  on  a  clinical  hold  within  that  30-day  time
period. In such a case, the IND sponsor must resolve FDA’s outstanding concerns before the clinical trial can begin. The FDA may also impose clinical
holds on a biological product candidate at any time before or during clinical trials due to safety concerns or non-compliance. If the FDA imposes a clinical
hold, trials may not recommence without FDA authorization and then only under terms authorized by the FDA.

Clinical  trials  involve  the  administration  of  the  biological  product  candidate  to  healthy  volunteers  or  patients  under  the  supervision  of  qualified
investigators, generally physicians not employed by or under the trial sponsor’s control. Clinical trials are conducted under protocols detailing, among other
things,  the  objectives  of  the  clinical  trial,  dosing  procedures,  subject  selection  and  exclusion  criteria,  and  the  parameters  to  be  used  to  monitor  subject
safety, including stopping rules that assure a clinical trial will be stopped if certain adverse events should occur. Each protocol and any amendments to the
protocol  must  be  submitted  to  the  FDA  as  part  of  the  IND.  Clinical  trials  must  be  conducted  and  monitored  in  accordance  with  the  FDA’s  regulations
comprising  the  GCP  requirements,  including  the  requirement  that  all  research  patients  provide  informed  consent.  Further,  each  clinical  trial  must  be
reviewed and approved by an institutional review board, or IRB, at or servicing each institution at which the clinical trial will be conducted. An IRB is
independent from the trial sponsor and is charged with protecting the welfare and rights of clinical trial participants and considers such items as whether the
risks to individuals participating in the clinical trials are minimized and are reasonable in relation to anticipated benefits. The IRB also approves the form
and content of the informed consent that must be signed by each clinical trial subject or his or her legal representative and must monitor the clinical trial
until  completed.  Clinical  trials  also  must  be  reviewed  by  an  institutional  biosafety  committee,  or  IBC,  a  local  institutional  committee  that  reviews  and
oversees  basic  and  clinical  research  conducted  at  that  institution.  The  IBC  assesses  the  safety  of  the  research  and  identifies  any  potential  risk  to  public
health or the environment.

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

a.

b.

c.

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

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

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

Post-approval clinical trials, sometimes referred to as Phase 4 clinical trials, may be conducted after initial marketing approval. These clinical trials are
used to gain additional experience from the treatment of patients in the intended therapeutic indication, particularly for long-term safety follow-up.

During all phases of clinical development, regulatory agencies require extensive monitoring and auditing of all clinical activities, clinical data, and clinical
trial investigators. Annual progress reports detailing the progress of the clinical trials must be submitted to the FDA. Written IND safety reports must be
promptly submitted to the FDA and the investigators for serious and unexpected adverse events, any findings from other studies, tests in laboratory animals
or in vitro testing that suggest a significant risk for human patients, or any clinically important increase in the rate of a serious suspected adverse reaction
over that listed in the protocol or investigator brochure. The sponsor must submit an IND safety report within 15 calendar days after the sponsor determines
that the information qualifies for reporting. The sponsor also must notify the FDA of any unexpected fatal or life-threatening suspected adverse reaction
within  seven  calendar  days  after  the  sponsor’s  initial  receipt  of  the  information.  Phase  1,  Phase  2  and  Phase  3  clinical  trials  may  not  be  completed
successfully within any specified period, if at all. The FDA or the sponsor or its data safety monitoring board may suspend or terminate a clinical trial at
any time on various grounds, including a finding that the research patients are being exposed to an unacceptable health risk, including risks inferred from
other unrelated immunotherapy trials. Similarly, an IRB can suspend or terminate approval of a clinical trial at its institution if the clinical trial is not being
conducted in accordance with the IRB’s requirements or if the biological product has been associated with unexpected serious harm to patients.

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

Federal law requires that we register all of our clinical trials on a publicly accessible website and provide results information for most of our clinical trials,
other than Phase 1 clinical trials.

U.S. Review and Approval Processes

After the completion of clinical trials of a biological product, FDA approval of a BLA must be obtained before commercial marketing of the biological
product.  The  BLA  must  include  results  of  product  development,  laboratory  and  animal  studies,  human  trials,  information  on  the  manufacture  and
composition of the product, proposed labeling and other relevant information. The FDA may grant deferrals for submission of certain data or full or partial
waivers.

Under the Prescription Drug User Fee Act, or PDUFA, as amended, each BLA must be accompanied by a significant user fee. The FDA adjusts the PDUFA
user fees on an annual basis. The PDUFA also imposes an annual program fee for approved biological products. Fee waivers or reductions are available in
certain circumstances, including a waiver of the application fee for the first application filed by a small business. Additionally, no user fees are assessed on
BLAs for products designated as orphan drugs, unless the application also includes a non-orphan indication.

Within 60 days following submission of the application, the FDA reviews a BLA submitted to determine if it is substantially complete before the agency
accepts it for filing. The FDA may refuse to file any BLA that it deems incomplete or not properly reviewable at the time of submission and may request
additional information. In this event, the BLA must be resubmitted with the additional information. The resubmitted application also is subject to review
before the FDA accepts it for filing. Once the submission is accepted for filing, the FDA begins an in-depth substantive review of the BLA. The FDA
reviews the BLA to determine, among other things, whether the proposed product is safe, potent, and/or effective for its intended use, and has an acceptable
purity  profile,  and  whether  the  product  is  being  manufactured  in  accordance  with  cGMP  to  assure  and  preserve  the  product’s  identity,  safety,  strength,
quality, potency and purity. The FDA may refer applications for novel biological products or biological products that present difficult questions of safety or
efficacy to an advisory committee, typically a panel that includes clinicians and other experts, for review, evaluation and a recommendation as to whether
the application should be approved and under what conditions. The FDA is not bound by the recommendations of an advisory committee, but it considers
such  recommendations  carefully  when  making  decisions.  During  the  biological  product  approval  process,  the  FDA  also  will  determine  whether  a  Risk
Evaluation and Mitigation Strategy, or REMS, is necessary to assure the safe use of the biological product. If the FDA concludes a REMS is needed, the
sponsor of the BLA must submit a proposed REMS. The FDA will not approve a BLA without a REMS, if required.

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

Notwithstanding the submission of relevant data and information, the FDA may ultimately decide that the BLA does not satisfy its regulatory criteria for
approval and deny approval. Data obtained from clinical trials are not always conclusive and the FDA may interpret data differently than we interpret the
same data. If the agency decides not to approve the BLA in its present form, the FDA will issue a complete response letter that describes all of the specific
deficiencies in the BLA identified by the FDA. The deficiencies identified may be minor, for example, requiring labeling changes, or major, for example,
requiring additional clinical

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trials. Additionally, the complete response letter may include recommended actions that the applicant might take to place the application in a condition for
approval. If a complete response letter is issued, the applicant may either resubmit the BLA, addressing all of the deficiencies identified in the letter, or
withdraw the application.

If  a  product  receives  regulatory  approval,  the  approval  may  be  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. The FDA may impose restrictions
and conditions on product distribution, prescribing, or dispensing in the form of a REMS or other risk management plan, or otherwise limit the scope of
any approval. In addition, the FDA may require post marketing clinical trials, sometimes referred to as Phase 4 clinical trials, designed to further assess a
biological  product’s  safety  and  effectiveness,  and  testing  and  surveillance  programs  to  monitor  the  safety  of  approved  products  that  have  been
commercialized.

In addition, under the Pediatric Research Equity Act, or PREA, a BLA or supplement to a BLA must contain data to assess the safety and effectiveness of
the product for the claimed indications in all relevant pediatric subpopulations and to support dosing and administration for each pediatric subpopulation
for which the product is safe and effective. The FDA may grant deferrals for submission of data or full or partial waivers. Unless otherwise required by
regulation, the PREA does not apply to any product for an indication for which orphan designation has been granted. However, if only one indication for a
product  has  orphan  designation,  a  pediatric  assessment  may  still  be  required  for  any  applications  to  market  that  same  product  for  the  non-orphan
indication(s).  Sponsors  in  satisfaction  of  this  obligation  may  receive  an  additional  six  months  of  marketing  exclusivity  for  all  dosage  forms  and  all
indications with the same active moiety as the drug studied.

Orphan Drug Designation

Under the Orphan Drug Act, the FDA may grant orphan designation to a drug or biologic intended to treat a rare disease or condition, which is generally a
disease  or  condition  that  affects  fewer  than  200,000  individuals  in  the  U.S.,  or  more  than  200,000  individuals  in  the  U.S.  and  for  which  there  is  no
reasonable expectation that the cost of developing and making available in the U.S. a drug or biologic for this type of disease or condition will be recovered
from sales in the U.S. for that drug or biologic. Orphan drug designation must be requested before submitting a BLA. After the FDA grants orphan drug
designation, the generic identity of the therapeutic agent and its potential orphan use are disclosed publicly by the FDA. The orphan drug designation does
not  shorten  the  duration  of  the  regulatory  review  or  approval  process,  but  does  provide  certain  advantages,  such  as  a  waiver  of  PDUFA  fees,  enhanced
access to FDA staff, and potential waiver of the PREA requirements discussed above.

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

A designated orphan drug may not receive orphan drug exclusivity if it is approved for a use that is broader than the indication for which it received orphan
designation.  In  addition,  exclusive  marketing  rights  in  the  U.S.  may  be  lost  if  the  FDA  later  determines  that  the  request  for  designation  was  materially
defective or if the manufacturer is unable to assure sufficient quantities of the product to meet the needs of patients with the rare disease or condition.

Expedited Development and Review Programs

The FDA has a Fast Track program that is intended to expedite or facilitate the process for reviewing new products that meet certain criteria. Specifically,
new  products  are  eligible  for  Fast  Track  designation  if  they  are  intended  to  treat  a  serious  or  life-threatening  disease  or  condition  and  demonstrate  the
potential to address unmet medical needs, or if the drug has been designated as a qualified infectious disease product. Fast Track designation applies to the
combination of the product and the specific indication for which it is being studied. Under Fast Track, the FDA may consider for review sections of the
BLA on a rolling basis before the complete application is submitted, if the sponsor provides a schedule for the submission of the sections of the BLA, the
FDA agrees to accept sections of the BLA and determines that the schedule is acceptable, and the sponsor pays any required user fees upon submission of
the first section of the BLA. Even if Fast Track designation is granted, it may be rescinded if the product no longer meets the qualifying criteria.

Any product, submitted to the FDA for approval, including a product with a Fast Track designation, may also be eligible for other types of FDA programs
intended to expedite development and review, such as priority review and accelerated approval. A

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product is eligible for priority review if it treats a serious condition and, if approved, would provide a significant improvement in safety and efficacy. The
FDA will attempt to direct additional resources to the evaluation of an application for a new product designated for priority review in an effort to facilitate
the review. Additionally, a product may be eligible for accelerated approval. Products studied for their safety and effectiveness in treating serious or life-
threatening diseases or conditions may receive accelerated approval upon a determination that the product treats a serious condition, provides a meaningful
advantage over available therapies, and demonstrates an effect on a surrogate endpoint that is reasonably likely to predict clinical benefit, or on a clinical
endpoint  that  can  be  measured  earlier  than  irreversible  morbidity  or  mortality,  that  is  reasonably  likely  to  predict  an  effect  on  irreversible  morbidity  or
mortality  or  other  clinical  benefit,  taking  into  account  the  severity,  rarity,  or  prevalence  of  the  condition  and  the  availability  or  lack  of  alternative
treatments.  As  a  condition  of  approval,  the  FDA  may  require  that  a  sponsor  of  a  drug  or  biological  product  receiving  accelerated  approval  perform
appropriate  post-marketing  clinical  studies  to  verify  and  describe  the  predicted  effect  on  irreversible  morbidity  or  mortality  or  other  clinical  benefit.  In
addition,  the  FDA  currently  requires  as  a  condition  for  accelerated  approval  pre-approval  of  promotional  materials,  which  could  adversely  impact  the
timing of the commercial launch of the product. The FDCA also provides expedited procedures for FDA withdrawal of approval of a product approved
through accelerated approval. Fast Track designation, priority review and accelerated approval do not change the standards for approval but may expedite
the development or approval process.

Breakthrough Therapy Designation is intended to expedite the development and review of products that treat serious or life-threatening conditions. The
designation  requires  preliminary  clinical  evidence  that  may  demonstrate  substantial  improvement  on  a  clinically  significant  endpoint  over  available
therapies.  The  designation  includes  all  of  the  Fast  Track  program  features,  as  well  as  more  intensive  FDA  interaction  and  guidance,  organizational
commitment, and other potential actions to expedite review. The Breakthrough Therapy Designation is a distinct status from both accelerated approval and
priority review, which can also be granted to the same product if relevant criteria are met. If a product is designated as breakthrough therapy, the FDA will
expedite the development and review of such product. Even if a Breakthrough Therapy Designation is granted, it may be rescinded if the product no longer
meets the qualifying criteria.

Other U.S. Health Care Laws and Compliance Requirements

In the U.S., our activities are potentially subject to regulation by various federal, state and local authorities in addition to the FDA, including but not limited
to, the Centers for Medicare and Medicaid Services, or CMS, other divisions of the U.S. Department of Health and Human Services, or HHS, such as the
Office of Inspector General, the U.S. Department of Justice, or DOJ, and individual U.S. Attorney offices within the DOJ, and state and local governments.
For example, sales, marketing and scientific/educational grant programs must comply with the anti-fraud and abuse provisions of the Social Security Act,
the false claims laws, the privacy provisions of the Health Insurance Portability and Accountability Act, or HIPAA, the sunshine provisions of the Patient
Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act, collectively, the Affordable Care Act, and similar
state laws, each as amended.

The  federal  Anti-Kickback  Statute  prohibits,  among  other  things,  any  person  or  entity,  from  knowingly  and  willfully  offering,  paying,  soliciting  or
receiving any remuneration, directly or indirectly, overtly or covertly, in cash or in kind, to induce or in return for either the referral of an individual, or for
the purchasing, leasing, ordering or arranging for the purchase, lease or order of any good, facility, item or service reimbursable, in whole or in part, under
Medicare, Medicaid or other federal health care programs. The term remuneration has been interpreted broadly to include anything of value. The Anti-
Kickback Statute has been interpreted to apply to arrangements between biologic manufacturers on one hand and prescribers, purchasers, and formulary
managers on the other. There are a number of statutory exceptions and regulatory safe harbors protecting some common activities from prosecution. The
exceptions  and  safe  harbors  are  drawn  narrowly  and  practices  that  involve  remuneration  that  may  be  alleged  to  be  intended  to  induce  prescribing,
purchasing or recommending may be subject to scrutiny if they do not qualify for an exception or safe harbor. Failure to meet all of the requirements of a
particular applicable statutory exception or regulatory safe harbor does not make the conduct per se illegal under the Anti-Kickback Statute. Instead, the
legality of the arrangement will be evaluated on a case-by-case basis based on a cumulative review of all of its facts and circumstances.

Additionally, the intent standard under the Anti-Kickback Statute was amended by the Affordable Care Act to a stricter standard such that a person or entity
no longer needs to have actual knowledge of the statute or specific intent to violate it in order to have committed a violation. The Anti-Kickback Statute
may be violated if only one purpose of the remuneration is to induce referrals. In addition, the Affordable Care Act codified case law 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 federal civil False
Claims Act.

The civil monetary penalties law imposes penalties against any person or entity who, among other things, is determined to have presented or caused to be
presented a claim to a federal health program that the person knows or should know is for an item or service that was not provided as claimed or is false or
fraudulent.

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The  federal  false  claims  laws,  including  but  not  limited  to  the  federal  civil  False  Claims  Act,  prohibit,  among  other  things,  any  person  or  entity  from
knowingly presenting, or causing to be presented, a false claim for payment to, or approval by, the federal government. Pharmaceutical and other health
care companies have been prosecuted under these laws for allegedly providing free product to customers with the expectation that the customers would bill
federal programs for the product. Other companies have been prosecuted for causing false claims to be submitted because of the companies’ marketing of
the product for unapproved, that is, off-label, and thus non-reimbursable, uses.

HIPAA created additional new federal criminal statutes that prohibit knowingly and willfully executing, or attempting to execute, a scheme to defraud or to
obtain, by means of false or fraudulent pretenses, representations or promises, any money or property owned by, or under the control or custody of, any
health  care  benefit  program,  including  private  third-party  payors  and  knowingly  and  willfully  falsifying,  concealing  or  covering  up  by  trick,  scheme  or
device,  a  material  fact  or  making  any  materially  false,  fictitious  or  fraudulent  statement  in  connection  with  the  delivery  of  or  payment  for  health  care
benefits, items or services.

Also, many states have similar fraud and abuse statutes or regulations that apply to items and services reimbursed under Medicaid and other state programs,
or, in several states, apply regardless of the payor.

We may be subject to data privacy and security regulations by both the federal government and the states in which we conduct our business. HIPAA, as
amended  by  the  Health  Information  Technology  for  Economic  and  Clinical  Health  Act,  or  HITECH,  and  their  implementing  regulations,  imposes
requirements  relating  to  the  privacy,  security  and  transmission  of  individually  identifiable  health  information.  Among  other  things,  HITECH  makes
HIPAA’s security standards directly applicable to business associates, independent contractors or agents of covered entities that receive or obtain protected
health information in connection with providing a service on behalf of a covered entity, and their covered subcontractors. HITECH also created four new
tiers of civil monetary penalties, amended HIPAA to make civil and criminal penalties directly applicable to business associates, and gave state attorneys
general new authority to file civil actions for damages or injunctions in federal courts to enforce the federal HIPAA laws and seek attorneys’ fees and costs
associated with pursuing federal civil actions. In addition, state laws govern the privacy and security of health information in specified circumstances, many
of which differ from each other in significant ways and may not have the same effect, thus complicating compliance efforts.

Additionally,  the  federal  Physician  Payments  Sunshine  Act,  and  its  implementing  regulations,  require  that  certain  manufacturers  of  drugs,  devices,
biological  and  medical  supplies  for  which  payment  is  available  under  Medicare,  Medicaid  or  the  Children’s  Health  Insurance  Program,  with  certain
exceptions,  to  report  annually  information  related  to  certain  payments  or  other  transfers  of  value  made  or  distributed  to  physicians  (defined  to  include
doctors,  dentists,  optometrists,  podiatrists,  and  chiropractors),  other  healthcare  professionals  (such  as  physician  assistants  and  nurse  practitioners),  and
teaching hospitals, or to entities or individuals at the request of, or designated on behalf of, the physicians and teaching hospitals and require that certain
manufacturers  and  group  purchasing  organizations  report  annually  certain  ownership  and  investment  interests  held  by  physicians  and  their  immediate
family members.

We will also be required to begin satisfying the product tracing, verification, and reporting requirements set out in the Drug Supply Chain Security Act.

In order to distribute products commercially, we must also comply with state laws that require the registration of manufacturers and wholesale distributors
of  drug  and  biological  products  in  a  state,  including,  in  certain  states,  manufacturers  and  distributors  who  ship  products  into  the  state  even  if  such
manufacturers or distributors have no place of business within the state.

Several  states  have  enacted  legislation  requiring  pharmaceutical  and  biotechnology  companies  to,  among  other  things,  establish  marketing  compliance
programs,  file  periodic  reports  with  the  state,  make  periodic  public  disclosures  on  sales,  marketing,  pricing,  clinical  trials  and  other  activities,  and/or
register  their  sales  representatives,  as  well  as  to  prohibit  pharmacies  and  other  health  care  entities  from  providing  certain  physician  prescribing  data  to
pharmaceutical  and  biotechnology  companies  for  use  in  sales  and  marketing,  and  to  prohibit  certain  other  sales  and  marketing  practices.  All  of  our
activities are potentially subject to federal and state consumer protection and unfair competition laws.

If our operations are found to be in violation of any of the laws described above or any other government regulations that apply to us, we may be subject to
penalties, including significant administrative, civil and criminal penalties, damages, fines, additional reporting requirements and oversight if we become
subject to a corporate integrity agreement or similar agreement to resolve allegations of noncompliance with these laws, exclusion from participation in
government  health  care  programs,  such  as  Medicare  and  Medicaid,  disgorgement,  contractual  damages,  reputational  harm  and  the  curtailment  or
restructuring of our operations.

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Coverage, Pricing and Reimbursement

Significant uncertainty exists as to the coverage and reimbursement status of any product candidates for which we obtain regulatory approval. In the U.S.
and markets in other countries, sales of any products for which we receive regulatory approval for commercial sale will depend, in part, on the extent to
which third-party payors provide coverage and establish adequate reimbursement levels for such products. In the U.S., third-party payors include federal
and state health care programs, private managed care providers, health insurers and other organizations. The process for determining whether a third-party
payor will provide coverage for a product may be separate from the process for setting the price of a product or for establishing the reimbursement rate that
such a payor will pay for the product. Third-party payors may limit coverage to specific products on an approved list, also known as a formulary, which
might not include all of the FDA-approved products for a particular indication. Third-party payors are increasingly challenging the price, examining the
medical necessity and reviewing the cost-effectiveness of medical products, therapies and services, in addition to questioning their safety and efficacy. We
may  need  to  conduct  expensive  pharmaco-economic  studies  in  order  to  demonstrate  the  medical  necessity  and  cost-effectiveness  of  our  products,  in
addition to the costs required to obtain the FDA approvals. Our product candidates may not be considered medically necessary or cost-effective. A payor’s
decision to provide coverage for a product does not imply that an adequate reimbursement rate will be approved. Further, one payor’s determination to
provide coverage for a product does not assure that other payors will also provide coverage for the product. Adequate third-party reimbursement may not
be available to enable us to maintain price levels sufficient to realize an appropriate return on our investment in product development.

Different pricing and reimbursement schemes exist in other countries. In the EU, governments influence the price of pharmaceutical products through their
pricing  and  reimbursement  rules  and  control  of  national  health  care  systems  that  fund  a  large  part  of  the  cost  of  those  products  to  consumers.  Some
jurisdictions operate positive and negative list systems under which products may only be marketed once a reimbursement price has been agreed. To obtain
reimbursement or pricing approval, some of these countries may require the completion of clinical trials that compare the cost-effectiveness of a particular
product candidate to currently available therapies. Other member states allow companies to fix their own prices for medicines, but monitor and control
company profits. The downward pressure on health care costs has become very intense. As a result, increasingly high barriers are being erected to the entry
of new products. In addition, in some countries, cross-border imports from low-priced markets exert a commercial pressure on pricing within a country.

The marketability of any product candidates for which we receive regulatory approval for commercial sale may suffer if the government and third-party
payors fail to provide adequate coverage and reimbursement. In addition, emphasis on managed care in the U.S. has increased and we expect will continue
to increase the pressure on health care pricing. Coverage policies and third-party reimbursement rates may change at any time. Even if favorable coverage
and  reimbursement  status  is  attained  for  one  or  more  products  for  which  we  receive  regulatory  approval,  less  favorable  coverage  policies  and
reimbursement rates may be implemented in the future.

Health Reform

In the United States and some foreign jurisdictions, there have been, and we anticipate there will continue to be, several legislative and regulatory changes
and  proposed  healthcare  reform  measures  with  the  stated  goals  of  containing  healthcare  costs,  improving  quality  and  expanding  access.  In  the  United
States, the pharmaceutical industry has been a particular focus of these efforts and has been significantly affected by federal and state legislative initiatives,
including  those  designed  to  limit  the  pricing,  coverage,  and  reimbursement  of  pharmaceutical  and  biopharmaceutical  products,  especially  under
government-funded healthcare programs, and increased governmental control of drug pricing. For example, the Patient Protection and Affordable Care Act,
as amended by the Health Care and Education Reconciliation Act, or collectively, the PPACA, which was enacted in March 2010, substantially changed the
way  healthcare  is  financed  by  both  governmental  and  private  insurers,  and  continues  to  significantly  impact  the  U.S.  pharmaceutical  industry.  Since  its
enactment, the PPACA has been subject to executive branch, judicial and Congressional challenges. For example, on June 17, 2021 the U.S. Supreme Court
dismissed a challenge on procedural grounds that argued the PPACA is unconstitutional in its entirety because the “individual mandate” was repealed by
Congress. Thus, the PPACA will remain in effect in its current form. Prior to the U.S. Supreme Court ruling, on January 28, 2021, President Biden issued
an  executive  order  that  initiated  a  special  enrollment  period  for  purposes  of  obtaining  health  insurance  coverage  through  the  PPACA  marketplace.  The
executive  order  also  instructed  certain  governmental  agencies  to  review  and  reconsider  their  existing  policies  and  rules  that  limit  access  to  healthcare,
including  among  others,  reexamining  Medicaid  demonstration  projects  and  waiver  programs  that  include  work  requirements,  and  policies  that  create
unnecessary barriers to obtaining access to health insurance coverage through Medicaid or the PPACA. It is possible that the PPACA will be subject to
judicial  or  Congressional  challenges  in  the  future.  Moreover,  payment  methodologies  may  also  be  subject  to  changes  in  healthcare  legislation  and
regulatory  initiatives.  In  addition,  there  has  been  increasing  legislative  and  executive  branch  interest  in  the  United  States  with  respect  to  drug  pricing
practices.  Specifically,  there  have  been  several  recent  U.S.  Congressional  inquiries,  Presidential  executive  orders  and  proposed  and  enacted  federal  and
state legislation designed to, among other things, bring more transparency to drug pricing, review the relationship between pricing and manufacturer patient
programs,  and  reform  government  program  reimbursement  methodologies  for  drugs.  For  example,  in  July  2021,  the  Biden  administration  released  an
executive order, “Promoting Competition in the

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American Economy,” with multiple provisions aimed at prescription drugs. In response to Biden’s executive order, on September 9, 2021, HHS released a
Comprehensive Plan for Addressing High Drug Prices that outlines principles for drug pricing reform and sets out a variety of potential legislative policies
that Congress could pursue as well as potential administrative actions HHS can take to advance these principles. No legislation or administrative actions
have been finalized to implement these principles. In addition, Congress is considering drug pricing as part of other reform initiatives. It is unclear whether
these or similar policy initiatives will be implemented in the future. At the state level, legislatures have increasingly passed legislation and implemented
regulations designed to control pharmaceutical and biological product pricing, including price or patient reimbursement constraints, discounts, restrictions
on  certain  product  access  and  marketing  cost  disclosure  and  transparency  measures,  and,  in  some  cases,  designed  to  encourage  importation  from  other
countries and bulk purchasing. It is also possible that additional governmental action will be taken in response to the COVID-19 pandemic.

The Foreign Corrupt Practices Act

The  Foreign  Corrupt  Practices  Act,  or  FCPA,  prohibits  any  U.S.  individual  or  business  from  paying,  offering,  or  authorizing  payment  or  offering  of
anything of value, directly or indirectly, to any foreign official, political party or candidate for the purpose of influencing any act or decision of the foreign
entity in order to assist the individual or business in obtaining or retaining business. The FCPA also obligates companies whose securities are listed in the
U.S. to comply with accounting provisions requiring the company to maintain books and records that accurately and fairly reflect all transactions of the
corporation, including international subsidiaries, and to devise and maintain an adequate system of internal accounting controls for international operations.

Additional Regulation

In addition to the foregoing, state and federal laws regarding environmental protection and hazardous substances, including the Occupational Safety and
Health Act, the Resource Conservancy and Recovery Act and the Toxic Substances Control Act, affect our business. These and other laws govern our use,
handling and disposal of various biological, chemical and radioactive substances used in, and wastes generated by, our operations. If our operations result
in contamination of the environment or expose individuals to hazardous substances, we could be liable for damages and governmental fines. We believe
that we are in material compliance with applicable environmental laws and that continued compliance therewith will not have a material adverse effect on
our business. We cannot predict, however, how changes in these laws may affect our future operations.

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Employees

As of December 31, 2021, we had 7 employees, all of whom were full-time, 5 of whom were engaged in research and development activities and 2 of
whom  were  engaged  in  general  and  administrative  activities.  None  of  our  employees  is  subject  to  a  collective  bargaining  agreement.  We  consider  our
relationship with our employees to be good.

Our  human  capital  objectives  include,  as  applicable,  identifying,  recruiting,  retaining,  incentivizing  and  integrating  our  existing  and  new  employees,
advisors and consultants. The principal purposes of our equity and cash incentive plans are to attract, retain and reward personnel through the granting of
stock-based and cash-based compensation awards, in order to increase stockholder value and the success of our company by motivating such individuals to
perform to the best of their abilities and achieve objectives.

The  success  of  our  business  is  fundamentally  connected  to  the  well-being  of  our  employees.  Accordingly,  we  are  committed  to  their  health,  safety  and
wellness.  We  provide  our  employees  and  their  families  with  access  to  a  variety  of  innovative,  flexible  and  convenient  health  and  wellness  programs,
including benefits that provide protection and security so they can have peace of mind concerning events that may require time away from work or that
impact their financial well-being; that support their physical and mental health by providing tools and resources to help them improve or maintain their
health status and encourage healthy behaviors; and that offer choice where possible so they can customize their benefits to meet their needs and the needs
of  their  families.  In  response  to  the  COVID-19  pandemic,  we  implemented  significant  changes  that  we  determined  were  in  the  best  interest  of  our
employees, as well as the community in which we operate, and which comply with government regulations, including working from home.

Corporate Information

We  were  incorporated  in  Delaware  in  July  2004.  Our  principal  executive  office  is  located  at  3730  Kirby  Drive,  Suite  1200,  Houston,  Texas  and  our
telephone number is (281) 454-3424. Our corporate website address is www.bellicum.com. Our Annual Report on Form 10-K, Quarterly Reports on Form
10-Q, Current Reports on Form 8-K, and amendments to reports filed pursuant to Sections 13(a) and 15(d) of the Securities Exchange Act of 1934, as
amended, or the Exchange Act, will be made available free of charge on our website as soon as reasonably practicable after we electronically file such
material with, or furnish it to, the Securities and Exchange Commission, or the SEC. The contents of our website are not incorporated into this Annual
Report and our reference to the URL for our website is intended to be an inactive textual reference only.

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Item 1A. Risk Factors

Our business and results of operations are subject to a number of risks and uncertainties. You should carefully consider the following risk factors, as well
as the other information in this report, and in our other public filings. The occurrence of any of the following risks could harm our business, financial
condition, results of operations and/or growth prospects or cause our actual results to differ materially from those contained in forward-looking statements
we have made in this report and those we may make from time to time. You should consider all of the risk factors described when evaluating our business.

Risks Related to Our Business and Industry

We have incurred net losses from operations in every year since our inception and anticipate that we will continue to incur net losses in the future.

We are a clinical stage biopharmaceutical company, have no products approved for commercial sale and have incurred significant losses since our inception
in 2004. To date, we have financed our operations primarily through equity and debt financings. For the fiscal years ended December 31, 2021 and 2020,
we reported a net loss of $9.7 million and $7.7 million, respectively. As of December 31, 2021, we had an accumulated deficit of $550.5 million. We expect
to continue to incur significant losses from operations for the foreseeable future, and we expect these accumulated losses to increase as we continue our
research and development of, and seek regulatory approvals for, our product candidates.

In addition, if we obtain regulatory approval of and seek to commercialize any of our product candidates, we will likely incur significant sales, marketing
and manufacturing expenses and may continue to incur substantial research and development expenses for additional post-marketing approval development
requirements related to such product.

We may encounter unforeseen expenses, difficulties, complications, delays and other unknown factors that may adversely affect our business. The size of
our future net losses will depend, in part, on the rate of future growth of our expenses and our ability to generate revenue. Our prior losses and expected
future losses have had and will continue to have an adverse effect on our stockholders’ equity and working capital.

We  will  require  significant  funding  to  complete  the  development  and  commercialization  of  our  product  candidates.  If  we  fail  to  obtain  additional
financing, we may have to delay, reduce or eliminate our development programs or commercialization efforts.

Our  operations  have  consumed  substantial  amounts  of  cash  since  our  inception.  We  expect  to  continue  to  spend  substantial  amounts  to  continue  the
preclinical and clinical development of our product candidates and other research and development programs.

As of December 31, 2021, we had cash, cash equivalents and restricted cash of approximately $47.7 million. We maintain our cash and cash equivalents
with high quality, accredited financial institutions. These amounts at times may exceed federally insured limits. Cash, cash equivalents and restricted cash
are expected to be sufficient to fund our operating expenses and capital expenditure requirements through at least one year from the financial statement
issuance date.

We  will  need  to  finance  future  cash  needs  through  public  or  private  equity  offerings,  debt  financings,  strategic  partnerships  and  alliances  or  licensing
arrangements. We cannot be certain that additional funding will be available on acceptable terms, or at all. In addition, the COVID-19 pandemic continues
to rapidly evolve and has already resulted in a significant disruption of global financial markets. Our ability to raise additional capital may be adversely
impacted by potential worsening global economic conditions and the recent disruptions to, and volatility in, the credit and financial markets in the U.S. and
worldwide  resulting  from  the  pandemic.  If  the  disruption  persists  and/  or  deepens,  we  could  experience  an  inability  to  access  additional  capital,  which
could  in  the  future  negatively  affect  our  capacity  to  fund  research  and  development  programs,  including  discovery  research,  preclinical  and  clinical
development activities. If we are unable to raise additional capital in sufficient amounts or on terms acceptable to us, we will need to significantly delay,
scale back or discontinue the development or commercialization of our product candidates. We also could be required to:

•

•

•

seek collaborators for one or more of our current or future product candidates on terms that are less favorable than might otherwise be available;

relinquish  or  license  on  unfavorable  terms  our  rights  to  technologies  or  product  candidates  that  we  otherwise  would  seek  to  develop  or
commercialize ourselves; or

seek a third party to acquire us or our assets.

If  we  are  unable  to  raise  additional  funds  on  a  timely  basis,  we  may  be  required  to  reduce  expenses  through  the  delay,  reduction  or  curtailment  of  our
development programs, or implement further reduction of costs for facilities and administration beyond our October 2020 restructuring. Moreover, if we do
not obtain such additional funds, there could be substantial doubt about our ability

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to  continue  as  a  going  concern  and  increased  risk  of  insolvency,  which  could  result  in  a  total  loss  of  investment  to  our  stockholders  and  other  security
holders.

The  FDA  and  other  regulatory  authorities  may  disagree  with  our  regulatory  plans  and  we  may  fail  to  obtain  regulatory  approval  of  our  product
candidates.

Our business and future success depends, in part, on our ability to obtain regulatory authority assent to conduct human clinical trials, obtain regulatory
approval to launch a product based on evidence of clinical safety and efficacy and then successfully commercialize our clinical product candidates. All of
our product candidates will require additional clinical and non-clinical development, regulatory review and approval in multiple jurisdictions, substantial
investment, and access to sufficient commercial manufacturing capacity and significant marketing efforts before we can expect to generate any revenue
from product sales.

Our product candidates could fail to receive regulatory approval for many reasons, including the following:

•

The  FDA  or  comparable  regulatory  authority  or  an  Institutional  Review  Board  or  comparable  ethics  oversight  body  may  decline  to  clear  the
applicable Investigational New Drug Application (IND) or equivalent regulatory submission necessary to conduct human clinical trials;

• we may be unable to demonstrate to the satisfaction of the FDA or comparable foreign regulatory authorities that our product candidates have the

necessary safety, purity, and potency for any of their proposed indications;

•

the results of clinical trials may not meet the level of statistical significance required by the FDA or comparable foreign regulatory authorities for
approval;

• we may be unable to demonstrate that our product candidates’ clinical and other benefits outweigh their safety risks;

• we may encounter serious and unexpected adverse events during clinical trials that render our products unsafe for use in humans;

•

•

•

•

the FDA or comparable foreign regulatory authorities may disagree with our interpretation of data from preclinical studies or clinical trials;

the  data  collected  from  clinical  trials  of  our  product  candidates  may  not  be  sufficient  to  the  satisfaction  of  the  FDA  or  comparable  foreign
regulatory authorities to support the submission of a BLA or other comparable submission in foreign jurisdictions or to obtain regulatory approval
in Europe, the U.S. or elsewhere;

the  FDA  or  comparable  foreign  regulatory  authorities  may  fail  to  approve  our  manufacturing  processes  and/or  facilities  of  third-party
manufacturers with which we contract for clinical and commercial supplies; and

the approval policies or regulations of the FDA or comparable foreign regulatory authorities may significantly change in a manner rendering our
clinical data insufficient for approval.

Biopharmaceutical product development is a highly speculative undertaking and involves a substantial degree of uncertainty. We have never generated
any revenue from product sales and may never be profitable.

We  have  devoted  substantially  all  of  our  financial  resources  and  efforts  to  developing  our  proprietary  CID  technology  platform,  identifying  potential
product candidates and conducting preclinical studies and clinical trials. We are in the early stages of developing our product candidates, and we have not
completed  development  of  any  products.  Our  ability  to  generate  revenue  and  achieve  profitability  depends  in  large  part  on  our  ability,  alone  or  with
partners, to successfully complete the development of, obtain the necessary regulatory approvals for, and commercialize, product candidates. We do not
anticipate generating revenues from sales of products for the foreseeable future. Our ability to generate future revenues from product sales depends heavily
on our success in:

•

•

•

•

•

•

•

completing requisite clinical trials through all phases of clinical development of our current product candidates;

seeking and obtaining marketing approvals for product candidates that successfully complete clinical trials, if any;

launching and commercializing product candidates for which we obtain marketing approval, if any, with a partner or, if launched independently,
successfully establishing a sales force, marketing and distribution infrastructure;

identifying and developing new product candidates;

progressing our pre-clinical programs into human clinical trials;

establishing and maintaining supply and manufacturing relationships with third parties;

developing new molecular switches based on our proprietary CID technology platform;

• maintaining, protecting, expanding and enforcing our intellectual property; and

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•

attracting, hiring and retaining qualified personnel.

Because of the numerous risks and uncertainties associated with biologic product development, we are unable to predict the likelihood or timing for when
we may receive regulatory approval of any of our current or future product candidates or when we will be able to achieve or maintain profitability, if ever.
If  we  do  not  receive  regulatory  approvals,  our  business,  prospects,  financial  condition  and  results  of  operations  will  be  adversely  affected.  Even  if  we
obtain the regulatory approvals to market and sell one or more of our product candidates, we may never generate significant revenues from any commercial
sales for several reasons, including because the market for our products may be smaller than we anticipate, or products may not be adopted by physicians
and  payors  or  because  our  products  may  not  be  as  efficacious  or  safe  as  other  treatment  options.  If  we  fail  to  successfully  commercialize  one  or  more
products, we may be unable to generate sufficient revenues to sustain and grow our business and our business, prospects, financial condition and results of
operations will be adversely affected. In addition, our expenses could increase beyond expectations if we are required by the FDA, or foreign regulatory
agencies, to perform studies and clinical trials in addition to those that we currently anticipate for our product candidates, or if there are any delays in our or
our  partners  completing  clinical  trials  or  the  development  of  any  of  our  product  candidates.  Further,  if  one  or  more  of  the  product  candidates  that  we
independently develop is approved for commercial sale, we expect to incur significant costs associated with commercializing any such product candidates.
Finally, even if we do achieve profitability, we may not be able to sustain or increase profitability on a quarterly or annual basis.

Our CID technology is novel and largely unproven.

Our proprietary CID technology platform is novel and there are no approved products or third-party product candidates in late-stage clinical trials based on
this technology. Additionally, the safety and efficacy profile of rimiducid has not been subject to large scale clinical testing. If rimiducid is found to have a
poor safety profile in clinical trials, or if our technology is not effective, we may be required to redesign all of our product candidates, which would require
significant  time  and  expense.  In  addition,  our  CID  platform  technology  may  not  be  applicable  or  effective  in  the  development  of  additional  cellular
immunotherapies beyond our current programs which would adversely affect our business and prospects.

Cell therapies are novel and present significant challenges.

CAR-T  and  other  cell  therapy  product  candidates  represent  a  relatively  new  field  of  cellular  immunotherapy.  Advancing  this  novel  and  personalized
therapy creates significant challenges for us, including:

•

•

•

•

•

•

obtaining regulatory approval, as the FDA and other regulatory authorities have limited experience with commercial development of cell therapies
for cancer;

sourcing clinical and, if approved, commercial supplies for the materials used to manufacture and process our product candidates;

developing a consistent and reliable process, while limiting contamination risks, for engineering and manufacturing T cells ex vivo and infusing
the engineered cells into the patient;

educating medical personnel regarding the potential safety benefits, as well as the challenges, of incorporating our product candidates into their
treatment regimens;

establishing sales and marketing capabilities upon obtaining any regulatory approval to gain market acceptance of a novel therapy; and

the availability of coverage and adequate reimbursement from third-party payors for our novel and personalized therapy.

Our  inability  to  successfully  develop  CAR-T  and  other  cell  therapies  or  develop  processes  related  to  the  manufacture  or  commercialization  of  these
therapies would adversely affect our business, results of operations and prospects.

Our clinical trials may fail to adequately demonstrate the safety and efficacy of any of our product candidates, which would prevent or delay regulatory
approval and commercialization.

Clinical testing is expensive, takes many years to complete, and its outcome is inherently uncertain. Failure can occur at any time during the clinical trial
process and our product candidates are subject to the risks of failure inherent in biologic drug development. Success in early clinical trials does not mean
that later clinical trials will be successful because product candidates in later-stage clinical trials may fail to demonstrate sufficient safety or efficacy despite
having progressed through initial clinical testing, even at statistically significant levels. We will be required to demonstrate through clinical trials that our
product  candidates  are  safe  and  effective  for  use  in  the  target  indication  before  we  can  obtain  regulatory  approvals  for  commercial  sale.  Companies
frequently suffer significant setbacks in late-stage clinical trials, even after earlier clinical trials have shown promising results and most product candidates
that commence clinical trials are never approved as products. We expect there may be greater variability in results for cellular immunotherapy products
processed and administered on a patient-by-patient basis like some of our CID technology-based development and product candidates than for “off-the-
shelf” products, like many drugs.

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If any of our product candidates fail to demonstrate sufficient safety or efficacy, we would experience potentially significant delays in, or be required to
abandon our development of the product candidate, which would have a material and adverse impact on our business, prospects, financial condition and
results of operations.

Our current product candidates are in early stage clinical trials, and we may experience unfavorable results in the future.

A Phase 1/2 clinical trial is ongoing for BPX-601 for the treatment of prostate and pancreatic cancer, and a Phase 1/2 clinical trial for BPX-603 in HER2-
positive solid tumors. We may not be able to commence clinical trials in the time frames we expect or we may encounter delays. For example, in December
2020, we announced that the FDA had placed a clinical hold on our BPX-601 trial in pancreatic cancer due to the death of a patient in the trial. Although
the  FDA  released  the  hold  in  January  2021,  there  can  be  no  assurance  that  future  patients  deaths  in  this  or  any  of  our  clinical  trials  will  not  trigger
additional clinical holds. As these product candidates are in early stages of development, we face significant uncertainty regarding whether they will be
effective and safe in human patients, and the results from preclinical studies, such as in vitro and in vivo studies, of BPX-601 and BPX-603 may not be
indicative  of  the  results  of  clinical  trials  of  these  product  candidates.  For  example,  in  October  2020,  we  announced  that  the  first  four  pancreatic  cancer
patients  treated  with  BPX-601  followed  by  repeat  rimiducid  dosing  showed  evidence  of  rimiducid-mediated  CAR-T  cell  activation  but  clinically
meaningful efficacy as measured by RECIST criteria was not observed. Preclinical and clinical data are often susceptible to varying interpretations and
analyses, and many companies that have believed their product candidates performed satisfactorily in preclinical studies and clinical trials have nonetheless
failed to obtain marketing approval for their products.

Even if clinical trials are successfully completed, the FDA or foreign regulatory authorities may not interpret the results as we do, and more clinical trials
could be required before we submit our product candidates for approval. To the extent that the results of our clinical trials are not satisfactory to the FDA or
foreign  regulatory  authorities  for  support  of  a  marketing  application,  approval  of  our  product  candidates  may  be  significantly  delayed,  or  we  may  be
required to expend significant additional resources, which may not be available to us, to conduct additional clinical trials in support of potential approval of
our product candidates.

We may not be successful in our efforts to use and expand our CID platform to build a pipeline of product candidates and develop marketable products.

We  believe  that  our  CID  platform,  which  serves  as  the  foundation  of  our  CaspaCIDe  and  GoCAR-T  technologies,  can  be  further  leveraged  to  discover
other novel technologies, therapeutic applications and market opportunities. We are at an early stage of development and our platform has not yet, and may
never  lead  to,  approved  or  marketable  products.  Even  if  we  are  successful  in  continuing  to  build  our  pipeline,  the  potential  product  candidates  that  we
identify may not be suitable for clinical development, including for reasons related to their harmful side effects, limited efficacy or other characteristics that
indicate that they are unlikely to be products that will receive marketing approval and achieve market acceptance. If we do not successfully develop and
commercialize product candidates based upon our technological approach, we may not be able to obtain product or partnership revenues in future periods,
which would adversely affect our business, prospects, financial condition and results of operations.

We  rely  and  will  continue  to  rely  on  third  parties  to  conduct  our  clinical  trials.  If  these  third  parties  do  not  successfully  carry  out  their  contractual
duties or meet expected deadlines, we may not be able to obtain regulatory approval of or commercialize our product candidates.

We depend and will continue to depend upon independent investigators and collaborators, such as universities, medical institutions, and strategic partners
to conduct our preclinical and clinical trials under agreements with us. Negotiations of budgets and contracts with study sites may result in delays to our
development timelines and increased costs. We will rely heavily on these third parties over the course of our clinical trials, and we control only certain
aspects of their activities. Nevertheless, we are responsible for ensuring that each of our studies is conducted in accordance with applicable protocol, legal,
regulatory and scientific standards, and our reliance on third parties does not relieve us of our regulatory responsibilities. We and these third parties are
required to comply with good clinical practices, or GCPs, which are regulations and guidelines enforced by the FDA and comparable foreign regulatory
authorities for product candidates in clinical development. Regulatory authorities enforce these GCPs through periodic inspections of clinical trial sponsors,
principal investigators and clinical trial sites. If we or any of these third parties fail to comply with applicable GCP regulations, the clinical data generated
in our clinical trials may be deemed unreliable and the FDA or comparable foreign regulatory authorities could require us to perform additional clinical
trials before approving our marketing applications. It is possible that, upon inspection, such regulatory authorities could determine that any of our clinical
trials  fail  to  comply  with  the  GCP  regulations.  In  addition,  our  clinical  trials  must  be  conducted  with  biologic  product  produced  under  current  good
manufacturing practices, or cGMPs, and will require a large number of test patients. Our failure or any failure by these third parties to comply with these
regulations  or  to  recruit  a  sufficient  number  of  patients  may  require  us  to  repeat  clinical  trials,  which  would  delay  the  regulatory  approval  process.
Moreover,  our  business  may  be  implicated  if  any  of  these  third  parties  violates  federal  or  state  fraud  and  abuse  or  false  claims  laws  and  regulations  or
healthcare privacy and security laws.

Any third parties conducting our clinical trials are and will not be our employees and, except for remedies available to us under our agreements with these
third parties, we cannot control whether they devote sufficient time and resources to our ongoing preclinical,

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clinical and nonclinical programs. These third parties may also have relationships with other commercial entities, including our competitors, for whom they
may also be conducting clinical trials or other drug development activities, which could affect their performance on our behalf. If these third parties do not
successfully carry out their contractual duties or obligations or meet expected deadlines, if they need to be replaced or if the quality or accuracy of the
clinical data they obtain is compromised due to the failure to adhere to our clinical protocols or regulatory requirements or for other reasons, our clinical
trials  may  be  extended,  delayed  or  terminated  and  we  may  not  be  able  to  complete  development  of,  obtain  regulatory  approval  of  or  successfully
commercialize our product candidates. As a result, our financial results and the commercial prospects for our product candidates would be harmed, our
costs could increase and our ability to generate revenue could be delayed.

Switching or adding third parties to conduct our clinical trials involves substantial cost and requires extensive management time and focus. In addition,
there is a natural transition period when a new third party commences work. As a result, delays occur, which can materially impact our ability to meet our
desired clinical development timelines.

Our  business  could  be  adversely  affected  by  the  effects  of  health  epidemics,  including  the  ongoing  COVID-19  pandemic,  as  well  as  the  business  or
operations of our research partners, customers and other third parties with whom we conduct business.

Our business could be adversely affected by health epidemics in regions in which we have operations or conduct research activities or clinical trials. Such
health epidemics could also affect the business or operations of contract manufacturers, raw material suppliers, clinical trial sites, and other third parties
with whom we conduct business.

For example, the effects of government stay-at-home orders or related adjustments in our business are likely to negatively impact productivity, disrupt our
business and delay our timelines, the magnitude of which will depend, in part, on the length and severity of the restrictions and other limitations on our
ability to conduct our business in the ordinary course.

Severe and/or long-term disruptions in our operations will negatively impact our business, operating results and financial condition. Specifically, COVID-
19 related delays in clinical trial enrollment, patient care, data availability, or monitoring may delay the timeline to our integrity of data from our trials and
could affect their acceptability to the FDA or other regulatory authorities, which would represent significant setbacks for the applicable program. To date,
we  have  experienced  COVID-19-related  delays  on  patient  screening  and  enrollment  which  may  impact  the  speed  of  enrollment  and  the  timing  of  data
presentations from our ongoing studies. More significant disruptions may occur if the pandemic worsens in the geographies in which our study sites or
manufacturing facilities are located. In addition, quarantines, stay-at-home, executive and similar government orders, or the perception that such orders,
shutdowns or other restrictions on the conduct of business operations could occur, impact personnel at third-party manufacturing facilities in the United
States and other countries, or the availability or cost of materials, which would disrupt our supply chain.

The spread of COVID-19, which has caused a broad impact globally, may materially affect us economically. While the potential economic impact brought
by, and the duration of, COVID-19 may be difficult to assess or predict, it has significantly disrupted global financial markets, and may limit our ability to
access capital, which could in the future negatively affect our liquidity. A recession or market correction resulting from the spread of COVID-19 could
materially affect our business and the value of our common stock.

The ultimate impact of the COVID-19 outbreak or a similar health epidemic is highly uncertain and subject to change. We do not yet know the full extent
of potential delays or impacts on our business, our clinical trials, healthcare systems or the global economy as a whole. However, the effects could have a
material  impact  on  our  operations,  and  we  will  continue  to  monitor  the  COVID-19  situation  closely.  In  addition,  to  the  extent  the  ongoing  COVID-19
outbreak adversely affects our business, financial condition, results of operations and growth prospects, it may also have the effect of heightening many of
the other risks and uncertainties described elsewhere in this “Risk Factors” section.

If we encounter difficulties enrolling patients in our clinical trials, our clinical development activities could be delayed or otherwise adversely affected.

We may experience difficulties in patient enrollment in our clinical trials for a variety of reasons. The timely completion of clinical trials in accordance
with their protocols depends, among other things, on our ability to enroll a sufficient number of patients who remain in the study until its conclusion. The
enrollment of patients depends on many factors, including:

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•

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the patient eligibility criteria defined in the protocol;

the size of the patient population required for analysis of the trial’s primary endpoints;

the proximity of patients to study sites;

the design of the clinical trial;

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•

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our ability to recruit clinical trial investigators with the appropriate competencies and experience;

our ability to obtain and maintain patient consents;

the impact of the COVID-19 pandemic;

the risk that patients enrolled in clinical trials will drop out of the clinical trials before completion; and

competing clinical trials and approved therapies available for patients.

In particular, some of our clinical trials will look to enroll patients with characteristics which are found in a very small population, for example, patients
with rare cancers with specific attributes that are targeted with our product candidates. Our clinical trials will compete with other companies' clinical trials
for product candidates that are in the same therapeutic areas as our product candidates, and this competition will reduce the number and types of patients
available to us, because some patients who might have opted to enroll in our clinical trials may instead opt to enroll in a trial being conducted by one of our
competitors. Since the number of qualified clinical investigators is limited, we expect to conduct some of our clinical trials at the same clinical trial sites
that some of our competitors use, which will reduce the number of patients who are available for our clinical trials in these clinical trial sites. Moreover,
because our product candidates represent a departure from more commonly used methods for cancer treatment, potential patients and their doctors may be
inclined to use conventional therapies, such as chemotherapy and antibody therapy, rather than enroll patients in any of our future clinical trials. Patients
may also be unwilling to participate in our clinical trials because of negative publicity from adverse events in the biotechnology or gene therapy industries.

Delays  in  patient  enrollment  may  result  in  increased  costs  or  may  affect  the  timing  or  outcome  of  the  planned  clinical  trials,  which  could  prevent
completion of these clinical trials and adversely affect our ability to advance the development of our product candidates.

Any  adverse  developments  that  occur  during  any  clinical  trials  conducted  by  academic  investigators,  our  collaborators  or  other  entities  conducting
clinical trials under independent INDs may affect our ability to obtain regulatory approval or commercialize our product candidates.

Rimiducid and CaspaCIDe-containing cell therapy constructs are being used by third parties in clinical trials for which we are collaborating or in clinical
trials  which  are  completely  independent  of  our  development  programs.  We  have  little  to  no  control  over  the  conduct  of  those  clinical  trials.  If  serious
adverse events occur during these or any other clinical trials using our product candidates, the FDA and other regulatory authorities may delay, limit or
deny approval of our product candidate or require us to conduct additional clinical trials as a condition to marketing approval, which would increase our
costs.  If  we  receive  regulatory  approval  for  any  product  candidate  and  a  new  and  serious  safety  issue  is  identified  in  clinical  trials  conducted  by  third
parties, the applicable regulatory authorities may withdraw their approval of the product or otherwise restrict our ability to market and sell our product. In
addition,  treating  physicians  may  be  less  willing  to  administer  our  product  due  to  concerns  over  such  adverse  events,  which  would  limit  our  ability  to
commercialize our product.

Adverse side effects or other safety risks associated with our product candidates could delay or preclude approval, cause us to suspend or discontinue
clinical trials, abandon product candidates, limit the commercial profile of an approved label, or result in significant negative consequences following
marketing approval, if any.

Adoptive cell therapy with autologous T cells is associated with a range of potentially severe immune-mediated adverse effects. In third party clinical trials
involving CAR-T cells, the most prominent acute toxicities included symptoms thought to be associated with the release of cytokines, such as fever, low
blood pressure and kidney dysfunction. Some patients also experienced toxicity of the central nervous system, such as confusion, cranial nerve dysfunction
and speech impairment. Adverse side effects attributed to CAR-T cells were severe and life-threatening in some patients. The life-threatening events were
related to kidney dysfunction and toxicities of the central nervous system. Severe and life-threatening toxicities occurred primarily in the first two weeks
after cell infusion and generally resolved within three weeks. In the past, several patients have also died in clinical trials by others involving CAR-T cells.

Undesirable side effects observed in our clinical trials, whether or not they are caused by our product candidates, could result in the delay, suspension or
termination of clinical trials by us, the FDA or other regulatory authorities for a number of reasons. In addition, because the patients in our clinical trials are
suffering from life-threatening diseases, are often suffering from multiple complicating conditions and are in a position of extreme immune deficiency at
the  time  that  they  receive  our  therapy,  it  may  be  difficult  to  accurately  assess  the  relationship  between  our  product  candidates  and  adverse  events
experienced by very ill patients. If we elect or are required to delay, suspend or terminate any clinical trial of any product candidates that we develop, the
commercial prospects of such product candidates will be harmed and our ability to generate product revenues from any of these product candidates will be
delayed or eliminated. Serious adverse events observed in clinical trials could hinder or prevent market acceptance of the product candidate at issue. Any of
these occurrences may harm our business, prospects, financial condition and results of operations significantly.

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Clinical trials are expensive, time-consuming and difficult to design and implement.

Human clinical trials are expensive and difficult to design and implement, in part because they are subject to rigorous regulatory requirements. Because our
product  candidates  are  based  on  relatively  new  technology,  we  expect  that  they  will  require  extensive  research  and  development  and  have  substantial
manufacturing and processing costs. Costs to treat patients with relapsed/refractory cancer and to treat potential side effects that may result from therapies
such as our current and future product candidates can be significant. Accordingly, our clinical trial costs are likely to be significantly higher than for more
conventional therapeutic technologies or drug products. In addition, our proposed product candidates involve several complex and costly manufacturing
and  processing  steps,  the  costs  of  which  will  be  borne  by  us.  The  costs  of  our  clinical  trials  may  increase  if  the  FDA  does  not  agree  with  our  clinical
development plans or requires us to conduct additional clinical trials to demonstrate the safety and efficacy of our product candidates.

We face significant competition from other biotechnology and pharmaceutical companies, and our operating results will suffer if we fail to compete
effectively.

The biopharmaceutical industry is characterized by intense competition and rapid innovation. Our competitors may be able to develop other compounds or
drugs  that  are  able  to  achieve  similar  or  better  results.  Our  potential  competitors  include  major  multinational  pharmaceutical  companies,  established
biotechnology companies, specialty pharmaceutical companies and universities and other research institutions. Many of our competitors have substantially
greater financial, technical and other resources, such as larger research and development staff and experienced marketing and manufacturing organizations
and  well-established  sales  forces.  Smaller  or  early-stage  companies  may  also  prove  to  be  significant  competitors,  particularly  through  collaborative
arrangements  with  large,  established  companies.  Mergers  and  acquisitions  in  the  biotechnology  and  pharmaceutical  industries  may  result  in  even  more
resources being concentrated in our competitors. Competition may increase further as a result of advances in the commercial applicability of technologies
and  greater  availability  of  capital  for  investment  in  these  industries.  Our  competitors,  either  alone  or  with  collaborative  partners,  may  succeed  in
developing, acquiring or licensing on an exclusive basis drug or biologic products that are more effective, safer, more easily commercialized or less costly
than our product candidates or may develop proprietary technologies or secure patent protection that we may need for the development of our technologies
and products. We believe the key competitive factors that will affect the development and commercial success of our product candidates are efficacy, safety,
tolerability, reliability, convenience of use, price and reimbursement.

Specifically, genetically engineering T cells is a competitive endeavor. Multiple companies are engaged in the engineering of T cells, including (but not
limited to): 2seventy bio, Inc., Adaptimmune, Alaunos Therapeutics, Inc., Allogene Therapeutics, Inc., Amgen Inc., Atara Biotherapeutics, Inc., Athenex,
Inc., Autolus Therapeutics plc, BioNTech Europe GmbH, Bristol-Meyer Squibb Co., Cellectis SA, Celyad S.A., CRISPR Therapeutics, Fate Therapeutics
Inc.,  GlaxoSmithKline  plc,  Gilead  Sciences,  Inc.,  Immatics  N.V.,  ImmunityBio,  Inc.,  Iovance  Biotherapeutics,  Inc.,  Janssen  Pharmaceutical,  Legend
Biotech,  Lyell  Immunopharma,  Inc.,  Medigene  AG,  Mustang  Bio,  Inc.,  Novartis  AG,  Obsidian  Therapeutics,  Poseida  Therapeutics,  Precigen  Inc.,
Precision Biosciences, Inc., Sana Biotechnology, Sorrento Therapeutics, Inc., and Takeda Pharmaceutical Co.

In addition to other cell based treatments, our product candidates may compete in their solid tumor indications with novel therapeutics of other modalities,
including small molecules, monoclonal antibodies, bi-specific antibodies, antibody-drug conjugates, and targeted radionuclides.

Even if we obtain regulatory approval of our product candidates, the availability and price of our competitors’ products could limit the demand and the
price we are able to charge for our product candidates. We may not be able to implement our business plan if the acceptance of our product candidates is
inhibited  by  price  competition  or  the  reluctance  of  physicians  to  switch  from  existing  methods  of  treatment  to  our  product  candidates,  or  if  physicians
switch  to  other  new  drug  or  biologic  products  or  choose  to  reserve  our  product  candidates  for  use  in  limited  circumstances.  For  additional  information
regarding our competition, see “Item 1. Business Competition” under Part I of our Annual Report.

We are highly dependent on our key personnel, and if we are not successful in attracting and retaining highly qualified personnel, we may not be able
to successfully implement our business strategy. Workforce and expense reductions may have an adverse impact on our internal programs, our ability
to hire and retain key personnel and may be distracting to management.

Our ability to compete in the highly competitive biotechnology and pharmaceutical industries depends upon our ability to attract and retain highly qualified
managerial, scientific and medical personnel. We currently employ a small number of employees and are highly dependent on our management, scientific
and medical personnel. The loss of the services of any of our executive officers, other key employees, and other scientific and medical advisors, and our
inability to find suitable replacements could result in delays in product development and substantially harm our business.

We substantially decreased our workforce in October 2020 and, depending on our need for additional funding and expense control, we may be required to
implement further workforce and expense reductions in the future. Further workforce and expense reductions may not result in efficiencies and anticipated
savings and could result in reduced progress on our internal programs. In addition, employees, whether or not directly affected by a reduction, may seek
future employment with our business partners or

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competitors.  Although  our  employees  are  required  to  sign  a  confidentiality  agreement  at  the  time  of  hire,  the  confidentiality  of  certain  proprietary
information and knowledge may not be maintained in the course of any such future employment. Further, we believe that our future success will depend in
large part upon our ability to attract and retain highly skilled personnel. We may have difficulty retaining and attracting such personnel as a result of a
perceived risk of future workforce and expense reductions. In addition, the implementation of expense reduction programs may result in the diversion of
efforts of our executive management team and other key employees, which could adversely affect our business.

Furthermore, we have identified and may continue to identify deficiencies in our internal control over financial reporting due in part to our limited staffing
and resources. If we are unable to maintain effective controls over financial reporting, it is possible that a misstatement of our annual or interim financial
statements  would  not  be  prevented  or  detected  on  a  timely  basis.  We  have  implemented  and  continue  to  implement  measures  designed  to  improve  our
internal control over financial reporting, including the retention of accounting consultants to assist in areas of complex accounting and financial reporting.
However, if we are unsuccessful in maintaining the effectiveness of our internal control over financial reporting, the accuracy and timing of our financial
reporting may be harmed, which could result in, among other things, restatements of our financial statements, failure to comply with SEC requirements,
loss of investor confidence in our financial reporting, and a decline in our stock price.

To induce valuable employees to remain at our company, in addition to salary and cash incentives, we have provided stock options and restricted stock
units, or RSUs, that vest over time. The value to employees of stock options and RSUs that vest over time may be significantly affected by movements in
our stock price that are beyond our control and may at any time be insufficient to counteract more lucrative offers from other companies. Despite our efforts
to retain valuable employees, members of our management, scientific and development teams may terminate their employment with us on short notice.
Although we have employment agreements with our key employees, these employment agreements provide for at-will employment, which means that any
of our employees could leave our employment at any time, with or without notice. We do not maintain “key man” insurance policies on the lives of these
individuals or the lives of any of our other employees. Our success also depends on our ability to continue to attract, retain and motivate highly skilled
scientific and medical personnel.

The terms of our 2019 private placement of equity restrict our operating and financial flexibility, and give priority to certain investors, both of which
could  significantly  harm  our  liquidity,  financial  condition,  operating  results,  business  and  prospects  and  cause  the  price  of  our  common  stock  to
decline.

In  August  2019,  we  entered  into  an  agreement  with  certain  institutional  investors  providing  for  a  private  placement.  Pursuant  to  the  terms  of  the  2019
securities  purchase  agreement  for  the  private  placement  transaction,  the  investors  in  the  private  placement  transaction  have  consent  rights  over  certain
significant matters of our business. These include decisions to authorize or issue equity securities that are senior or pari passu to the Series 1 preferred stock
with  respect  to  liquidation  preference,  the  occurrence  of  indebtedness  in  excess  of  $1,000,000,  the  sale  or  license  of  certain  of  our  technology  and  the
payment  of  dividends.  As  a  result,  these  stockholders,  acting  together,  will  have  significant  influence  over  certain  matters  affecting  our  business.  The
investors  in  the  private  placement  may  not  exercise  their  rights  to  purchase  additional  tranches  of  preferred  stock  and  may  not  consent  to  us  seeking
additional funds through debt or other equity financings. In addition, potential investors in the Company may decline to do so because of the preferential
rights granted under the private placement agreement. Each of these factors could negatively impact our liquidity, financial condition, operating results,
business and prospects and cause the price of our common stock to decline.

We are reliant on a third party to manufacture our clinical product candidates and may not be able to secure adequate manufacturing capacity.

In April 2020, we announced the closing of the sale of our U.S. manufacturing facility to M.D. Anderson. When M.D. Anderson assumed ownership of the
facility,  we  became  reliant  on  M.D.  Anderson  to  supply  our  current  clinical  product  candidates.  We  have  endeavored  to  structure  the  transaction  in  a
manner that ensures availability of adequate capacity and priority access thereto for the continued clinical development of our product candidates. Given
the complexity of the manufacturing processes for cellular therapies, M.D. Anderson may be unable to effectively manufacture or release our products in
accordance with applicable cGMP standards, which could result in significant costs or delays to our programs.

We oversee a complex manufacturing supply chain of cellular therapy product candidates, viral vectors and small molecule drugs.

Because of the complex nature of our cell therapy products, we need to oversee the manufacture of multiple components that require a diverse knowledge
base and appropriate manufacturing personnel. The supply chain for these components is separate and distinct, and no single manufacturer can supply more
than one component of each of our products. Additionally, it is likely that the cell therapy products will need to be made within an appropriate geographic
location for the area in which the products will be utilized, so one cell therapy manufacturing facility may not be able to supply diverse geographic areas.
Any lack of capabilities to store, freeze, thaw and infuse our cell therapies would adversely affect our business and prospects.

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Our autologous GoCAR-T product candidates, including BPX-601 and BPX-603 are manufactured on a patient-by-patient basis using each patient’s own
cells. Efficient manufacturing of these products relies upon our ability to sufficiently expand and activate the cells of patients who have undergone multiple
lines  of  prior  therapy,  often  including  immunosuppressive  chemotherapy.  Rimiducid,  the  small  molecule  drug  used  to  activate  both  our  iMC  and  iC9
switches,  is  a  complex  molecule  to  synthesize  and  is  relatively  insoluble  and  lipophilic,  rendering  it  difficult  to  formulate.  We  have  limited  internal
expertise in small molecule drug development and manufacturing, and we have identified specialty contract manufacturers to produce the rimiducid drug
substance and drug product. It is uncertain whether the drug substance and drug product manufacturers will be able to manufacture sufficient quantity and
quality of rimiducid to conduct the necessary non-clinical and clinical trials.

We have not yet caused our product candidates to be manufactured or processed on a commercial scale. We may not be able to scale patient-by-patient
manufacturing and processing to satisfy clinical or commercial demands for any of our product candidates. In addition, our anticipated reliance on a limited
number of third-party manufacturers for manufacturing exposes us to the following risks:

• We  may  be  unable  to  identify  manufacturers  on  acceptable  terms  or  at  all  because  the  number  of  potential  manufacturers  is  limited,  and  any
replacement  contractor  must  be  approved  by  regulatory  authorities.  This  approval  would  require  new  testing  and  compliance  inspections.  In
addition, a new manufacturer would have to be educated in, or develop substantially equivalent processes for, production of our products after
receipt of regulatory approval, if any.

• Our third-party manufacturers might be unable to timely formulate and manufacture our product or produce the quantity and quality required to

meet our clinical and commercial needs, if any.

• Our future contract manufacturers may not perform as agreed or may not remain in the contract manufacturing business for the time required to

supply our clinical trials or to successfully produce, store and distribute our products.

• Manufacturers are subject to ongoing periodic unannounced inspection by regulatory agencies to ensure strict compliance with cGMP and other
government regulations and standards. We do not have control over third-party manufacturers’ compliance with these regulations and standards.

• We  may  not  own,  or  may  have  to  share,  the  intellectual  property  rights  to  any  improvements  made  by  our  third-party  manufacturers  in  the

manufacturing process for our products.

• Our third-party manufacturers could breach or terminate their agreement with us.

Each of these risks could delay our clinical trials, the approval, if any of our product candidates or the commercialization of our product candidates or result
in higher costs or deprive us of potential product revenue. In addition, we will rely on third parties to perform release tests on our product candidates prior
to delivery to patients. If these tests are not appropriately done and test data are not reliable, patients could be put at risk of serious harm.

We  have  limited  information  available  regarding  the  ultimate  cost  of  our  products,  and  cannot  estimate  what  the  cost  of  our  products  will  be  upon
commercialization, should that occur.

We do not yet have sufficient information to reliably estimate the cost of the commercial manufacturing and processing of our product candidates, and the
actual cost to manufacture and process our product candidates could materially and adversely affect the commercial viability of our product candidates. As
a result, we may never be able to develop a commercially viable product. Because of the patient-specific nature of our manufacturing process, it is not
amenable to traditional “scale up” to manufacture larger lots as is performed for traditional drugs and biological agents.

Cell-based therapies rely on the availability of specialty raw materials, which may not be available to us on acceptable terms or at all.

Gene-modified  cell  therapy  manufacture  requires  many  specialty  raw  materials,  some  of  which  are  manufactured  by  small  companies  with  limited
resources and experience to support a commercial product. Some suppliers typically support biomedical researchers or blood-based hospital businesses and
may not have the capacity to support commercial products manufactured under cGMP by biopharmaceutical firms. The suppliers may be ill-equipped to
support our needs, especially in non-routine circumstances like an FDA inspection or medical crisis, such as widespread contamination. We also do not
have commercial supply arrangements with many of these suppliers and may not be able to contract with them on acceptable terms or at all. Accordingly,
we may experience delays in receiving key raw materials to support clinical or commercial manufacturing.

In addition, some raw materials are currently available from a single supplier, or a small number of suppliers. We cannot be sure that these suppliers will
remain in business, or that they will not be purchased by one of our competitors or another company that is not interested in continuing to produce these
materials for our intended purpose.

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A variety of risks associated with marketing our product candidates internationally could materially adversely affect our business.

We  plan  to  seek  regulatory  approval  of  our  product  candidates  outside  of  the  U.S.  and,  accordingly,  we  will  be  subject  to  additional  risks  related  to
operating in foreign countries if we obtain the necessary approvals, including:

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differing regulatory requirements in foreign countries;

unexpected changes in tariffs, trade barriers, price and exchange controls and other regulatory requirements;

economic weakness, including inflation, or political instability in particular foreign economies and markets;

compliance with tax, employment, immigration and labor laws for employees living or traveling abroad;

foreign taxes, including withholding of payroll taxes;

foreign  currency  fluctuations,  which  could  result  in  increased  operating  expenses  and  reduced  revenue,  and  other  obligations  incident  to  doing
business in another country;

difficulties staffing and managing foreign operations;

• workforce uncertainty in countries where labor unrest is more common than in the U.S.;

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potential liability under the FCPA or comparable foreign regulations;

challenges  enforcing  our  contractual  and  intellectual  property  rights,  especially  in  those  foreign  countries  that  do  not  respect  and  protect
intellectual property rights to the same extent as the U.S.;

production shortages resulting from any events affecting raw material supply or manufacturing capabilities abroad;

differing payor reimbursement regimes, governmental payors or patient self-pay systems and price controls; and

business interruptions resulting from geo-political actions, including war and terrorism, and the impact of the COVID-19 pandemic.

These and other risks associated with our international operations may materially adversely affect our ability to attain or maintain profitable operations.

We  may  form  or  seek  strategic  alliances  or  enter  into  additional  licensing  arrangements  in  the  future,  and  we  may  not  realize  the  benefits  of  such
alliances or licensing arrangements.

We may form or seek strategic alliances, create joint ventures or collaborations and enter into additional licensing arrangements with third parties that we
believe  will  complement  or  augment  our  development  and  commercialization  efforts  with  respect  to  our  product  candidates  and  any  future  product
candidates  that  we  may  develop.  Any  of  these  relationships  may  require  us  to  incur  non-recurring  and  other  charges,  increase  our  near  and  long-term
expenditures, issue securities that dilute our existing stockholders or disrupt our management and business. In addition, we face significant competition in
seeking appropriate strategic partners and the negotiation process is time-consuming and complex. Moreover, we may not be successful in our efforts to
establish a strategic partnership or other alternative arrangements for our product candidates because they may be deemed to be at too early of a stage of
development  for  collaborative  effort  and  third  parties  may  not  view  our  product  candidates  as  having  the  requisite  potential  to  demonstrate  safety  and
efficacy. If we license products or businesses, we may not be able to realize the benefit of such transactions if we are unable to successfully integrate them
with our existing operations and company culture. It is possible that, following a strategic transaction or license, we may not achieve the revenue or specific
net income that justifies such transaction. Any delays in entering into new strategic partnership agreements related to our product candidates could delay
the development and commercialization of our product candidates in certain geographies for certain indications, which would harm our business prospects,
financial condition and results of operations.

Our reliance on third parties requires us to share our trade secrets, which increases the possibility that a competitor will discover them or that our trade
secrets will be misappropriated or disclosed.

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Because  we  rely  on  third  parties  to  manufacture  our  drug  substance  and  product,  and  because  we  collaborate  with  various  organizations  and  academic
institutions on the advancement of our technology platform, we must, at times, share trade secrets with them. We seek to protect our proprietary technology
in  part  by  entering  into  confidentiality  agreements  and,  if  applicable,  material  transfer  agreements,  collaborative  research  agreements,  consulting
agreements or other similar agreements with our collaborators, advisors, employees and consultants prior to beginning research or disclosing proprietary
information. These agreements typically limit the rights of the third parties to use or disclose our confidential information, such as trade secrets. Despite
these contractual provisions, the need to share trade secrets and other confidential information increases the risk that such trade secrets become known by
our  competitors,  are  inadvertently  incorporated  into  the  technology  of  others,  or  are  disclosed  or  used  in  violation  of  these  agreements.  Given  that  our
proprietary  position  is  based,  in  part,  on  our  know-how  and  trade  secrets,  a  competitor’s  discovery  of  our  trade  secrets  or  other  unauthorized  use  or
disclosure would impair our competitive position and may have a material adverse effect on our business.

We may use our financial and human resources to pursue a particular research program or product candidate and fail to capitalize on programs or
product candidates that may be more profitable or for which there is a greater likelihood of success.

Because we have limited resources, we may forego or delay pursuit of opportunities with certain programs or product candidates or for indications that later
prove to have greater commercial potential. Our resource allocation decisions may cause us to fail to capitalize on viable commercial products or profitable
market  opportunities.  Our  spending  on  current  and  future  research  and  development  programs  for  product  candidates  may  not  yield  any  commercially
viable products. If we do not accurately evaluate the commercial potential or target market for a particular product candidate, we may relinquish valuable
rights  to  that  product  candidate  through  strategic  collaboration,  licensing  or  other  royalty  arrangements  in  cases  in  which  it  would  have  been  more
advantageous for us to retain sole development and commercialization rights to such product candidate, or we may allocate internal resources to a product
candidate in a therapeutic area in which it would have been more advantageous to enter into a partnering arrangement.

We and our contractors utilize hazardous materials in our business operations, and any claims relating to improper handling, storage, or disposal of
these materials could harm our business.

Our activities involve the controlled use of potentially hazardous substances, including chemical and biological materials, by our third-party manufacturers.
Our manufacturers are subject to federal, state and local laws and regulations in the U.S. governing the use, manufacture, storage, handling and disposal of
medical  and  hazardous  materials,  and  similar  laws  in  other  geographic  regions.  Although  we  believe  that  our  manufacturers’  procedures  for  using,
handling, storing and disposing of these materials comply with legally prescribed standards, we cannot completely eliminate the risk of contamination or
injury resulting from medical or hazardous materials. As a result of any such contamination or injury, we may incur liability or local, city, state or federal
authorities may curtail the use of these materials and interrupt our business operations. In the event of an accident, we could be held liable for damages or
penalized with fines, and the liability could exceed our resources. We do not have any insurance for liabilities arising from medical or hazardous materials.
Compliance with applicable environmental laws and regulations is expensive, and current or future environmental regulations may impair our research,
development and production efforts, which could harm our business, prospects, financial condition or results of operations.

Our internal computer systems, or those used by our clinical investigators, contractors or consultants, may fail or suffer security breaches.

Despite  the  implementation  of  security  measures,  our  internal  computer  systems  and  those  of  our  contractors  and  consultants  are  vulnerable  to  damage
from  computer  viruses  and  unauthorized  access.  While  we  have  not  experienced  any  such  material  system  failure  or  security  breach  to  date,  if  such  an
event  were  to  occur  and  cause  interruptions  in  our  operations,  it  could  result  in  a  material  disruption  of  our  development  programs  and  our  business
operations. For example, the loss of clinical trial data from completed or future clinical trials 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 were to result in a loss of, or damage
to, our data or applications, or inappropriate disclosure of confidential or proprietary information, we could incur liability and the further development and
commercialization of our product candidates could be delayed.

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System outages, network disruptions and cyber-security threats could interrupt the operation of our business.

We are dependent on the use of information technology systems for our operations. Outages, disruptions and threats could have an adverse impact on our
ability  to  conduct  operations.  Cyber-security  threats,  such  as  malware,  phishing  and  network  attacks,  are  on  the  rise.  These  attacks  can  affect  the
availability  of  our  information  technology  systems,  including  their  data,  as  well  as  the  confidentiality  and  integrity  of  these  systems.  A  security  breach
poses a risk to confidential data, including but not limited to intellectual property and trade secrets resulting in financial, legal or reputational harm to us.
Insider threats may exist if an individual authorized to access our technology systems improperly discloses sensitive data to unauthorized persons or the
public.  We  also  have  outsourced  elements  of  our  operations,  including  elements  of  our  information  technology  infrastructure,  and  thus  manage  several
independent  vendor  relationships  with  third  parties  who  may  have  access  to  our  confidential  information.  Confidentiality  agreements  are  in  place  for
authorized users and third parties to support the prevention of confidential information being improperly disclosed. We have policies and procedures in
place,  including  controls  around  the  access  and  activity  of  authorized  users,  active  system  monitoring,  back-up  and  recovery,  information  technology
security and mandatory annual information technology security awareness training to assist in the prevention and mitigation of an outage, disruption or
threat. In addition, we have invested in high availability, redundant technologies that will reduce the risk of an outage, disruption or threat. However, our
efforts may not prevent an outage, disruption or threat that would materially adversely affect us. We also may not have sufficient liability insurance, either
type or amount, to cover us against claims related to a cyber-security threat.

Business disruptions could seriously harm our future revenue and financial condition and increase our costs and expenses.

Our operations, and those of our clinical investigators, contractors and consultants, could be subject to power shortages, telecommunications failures, water
shortages,  floods,  earthquakes,  hurricanes,  typhoons,  fires,  extreme  weather  conditions,  medical  epidemics  and  other  natural  or  man-made  disasters  or
business  interruptions,  for  which  we  are  predominantly  self-insured.  The  occurrence  of  any  of  these  business  disruptions  could  seriously  harm  our
operations and financial condition and increase our costs and expenses. We rely on third-party manufacturers to produce and process our product candidates
on a patient by patient basis. Our ability to obtain clinical supplies of our product candidates could be disrupted if the operations of these suppliers are
affected by a man-made or natural disaster or other business interruption. In particular, certain third-party manufacturers may be unable to comply with
their  contractual  obligations  to  us  due  to  disruptions  caused  by  COVID-19,  including  reduced  operations  or  headcount  reductions,  or  otherwise,  and  in
certain cases we may have limited recourse if the non-compliance is due to factors outside of the manufacturer’s control.

Our  employees,  independent  contractors,  consultants,  commercial  partners  and  vendors  may  engage  in  misconduct  or  other  improper  activities,
including noncompliance with regulatory standards and requirements.

We are exposed to the risk of employee fraud or other illegal activity by our employees, independent contractors, consultants, commercial partners and
vendors. Misconduct by these parties could include intentional, reckless and/or negligent conduct that fails to: comply with the laws of the FDA and other
similar foreign regulatory bodies; provide true, complete and accurate information to the FDA and other similar foreign regulatory bodies, comply with
manufacturing standards we have established, comply with healthcare fraud and abuse laws in the U.S. and similar foreign fraudulent misconduct laws, or
report financial information or data accurately or to disclose unauthorized activities to us. If we obtain FDA approval of any of our product candidates and
begin  commercializing  those  products  in  the  U.S.,  our  potential  exposure  under  such  laws  will  increase  significantly,  and  our  costs  associated  with
compliance with such laws are also likely to increase. These laws may impact, among other things, our current activities with principal investigators and
research patients, as well as proposed and future sales, marketing and education programs. In particular, the promotion, sales and marketing of healthcare
items and services, as well as certain business arrangements in the healthcare industry, are subject to extensive laws designed 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,
structuring and commission(s), certain customer incentive programs and other business arrangements generally. Activities subject to these laws also involve
the improper use of information obtained in the course of patient recruitment for clinical trials. The laws that may affect our ability to operate include, but
are not limited to:

•

•

the  federal  Anti-Kickback  Statute,  which  prohibits,  among  other  things,  knowingly  and  willfully  soliciting,  receiving,  offering  or  paying  any
remuneration (including any kickback, bribe, or rebate), directly or indirectly, overtly or covertly, in cash or in kind, to induce, or in return for,
either the referral of an individual for, or the purchase, lease, order or recommendation of any good, facility, item or service for which payment
may be made, in whole or in part, under a federal healthcare program, such as the Medicare and Medicaid programs;

federal  civil  and  criminal  false  claims  laws  and  civil  monetary  penalties  law,  which  prohibit,  among  other  things,  individuals  or  entities  from
knowingly presenting, or causing to be presented, claims for payment or approval from Medicare, Medicaid, or other third-party payors that are
false  or  fraudulent  or  knowingly  making  a  false  statement  to  improperly  avoid,  decrease  or  conceal  an  obligation  to  pay  money  to  the  federal
government;

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•

the  federal  Health  Insurance  Portability  and  Accountability  Act  of  1996,  or  HIPAA,  which  created  new  federal  criminal  statutes  that  prohibit
knowingly and willfully executing, or attempting to execute, a scheme to defraud any healthcare benefit program or obtain, by means of false or
fraudulent  pretenses,  representations,  or  promises,  any  of  the  money  or  property  owned  by,  or  under  the  custody  or  control  of,  any  healthcare
benefit program, regardless of the payor (e.g., public or private) and knowingly and willfully falsifying, concealing or covering up by any trick or
device a material fact or making any materially false statements in connection with the delivery of, or payment for, healthcare benefits, items or
services relating to healthcare matters;

• HIPAA, as amended by the Health and Information Technology for Economic and Clinical Health Act of 2009, or HITECH, and their respective
implementing regulations, which impose requirements on certain covered healthcare providers, health plans, and healthcare clearinghouses as well
as  their  respective  business  associates  that  perform  services  for  them  that  involve  the  use,  or  disclosure  of,  individually  identifiable  health
information  and  their  covered  subcontractors,  relating  to  the  privacy,  security  and  transmission  of  individually  identifiable  health  information
without appropriate authorization;

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the  federal  Physician  Payments  Sunshine  Act,  and  its  implementing  regulations,  which  requires  certain  manufacturers  of  drugs,  devices,
biologicals  and  medical  supplies  for  which  payment  is  available  under  Medicare,  Medicaid  or  the  Children’s  Health  Insurance  Program  (with
certain  exceptions)  to  report  annually  to  the  HHS,  information  related  to  payments  or  other  transfers  of  value  made  to  physicians  (defined  to
include  doctors,  dentists,  optometrists,  podiatrists  and  chiropractors),  other  healthcare  professionals  (such  as  physicians  assistants  and  nurse
practitioners) and teaching hospitals, as well as require certain manufacturers and group purchasing organizations to report annually ownership
and investment interests held by such physicians and their immediate family members;

federal  consumer  protection  and  unfair  competition  laws,  which  broadly  regulate  marketplace  activities  and  activities  that  potentially  harm
consumers; and

foreign  laws  that  govern  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 or are in conflict with HIPAA, including the European Union General Data Protection Regulation,
or the GDPR, which became effective on May 25, 2018, and which imposes privacy and security obligations on any entity that collects and/or
processes health data from individuals located in the European Union. Under the GDPR, fines of up to 20 million euros or up to 4% of the annual
global turnover of the infringer, whichever is greater, could be imposed for significant non-compliance. As well as complicating our compliance
efforts,  non-compliance  with  these  laws  could  result  in  penalties  or  significant  legal  liability.  The  GDPR  includes  more  stringent  operational
requirements for processors and controllers of personal data and creates additional rights for data subjects.

Additionally, we are subject to state and foreign equivalents of each of the U.S. healthcare laws described above, among others, some of which may be
broader in scope and may apply regardless of the payor.

We have adopted a code of business conduct and ethics, but it is not always possible to identify and deter employee misconduct, and the precautions we
take  to  detect  and  prevent  inappropriate  conduct  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. Efforts to ensure that
our business arrangements will comply with applicable healthcare laws may involve substantial costs. It is possible that governmental and enforcement
authorities will conclude that our business practices may not comply with current or future statutes, regulations or case law interpreting applicable fraud
and  abuse  or  other  healthcare  laws  and  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, including the imposition of civil, criminal and administrative penalties,
damages, disgorgement, monetary fines, imprisonment, possible exclusion from participation in Medicare, Medicaid and other federal healthcare programs,
contractual damages, reputational harm, diminished profits and future earnings, additional reporting requirements and/or oversight if we become subject to
a corporate integrity agreement or similar agreement to resolve allegations of non-compliance with these laws, and curtailment of our operations, any of
which could adversely affect our ability to operate our business and our results of operations. In addition, the approval and commercialization of any of our
product candidates outside the U.S. will also subject us to foreign equivalents of the healthcare laws mentioned above, among other foreign laws.

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If product liability lawsuits are brought against us, we may incur substantial liabilities and may be required to limit commercialization of our product
candidates.
We face an inherent risk of product liability as a result of the clinical testing of our product candidates and will face an even greater risk if we
commercialize any products. We may be sued if our product candidates cause or are perceived to cause injury or are 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. For example, in May 2019, we were added
as an additional defendant in an ongoing civil tort lawsuit in federal court in Los Angeles, California. The complaint alleges claims for wrongful death,
negligence, breach of fiduciary duty, fraud, medical battery on decedent, medical battery on individual plaintiffs, products liability-failure to warn, breach
of express warranty and products liability design or manufacturing defect. Claims could also be asserted under state consumer protection acts. We have
filed a demurrer and motion to strike the fourth amended complaint, which is not currently set for hearing but will be rescheduled pursuant to a further
order from the court. If we cannot successfully defend ourselves against product liability claims, we may incur substantial liabilities or be required to limit
or cease commercialization of our product candidates. Even successful defense would require significant financial and management resources. Regardless
of the merits or eventual outcome, federal or state liability claims may result in:

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•

decreased demand for our product candidates;

injury to our reputation;

• withdrawal of clinical trial participants;

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•

initiation of investigations by regulators;

costs to defend the related litigation;

a diversion of management’s time and our resources;

substantial monetary awards to clinical trial participants or patients;

product recalls, withdrawals or labeling, marketing or promotional restrictions;

loss of revenue;

exhaustion of any available insurance and our capital resources;

the inability to commercialize any product candidate; and

a decline in our share price.

Our inability to obtain sufficient product liability insurance at an acceptable cost to protect against potential product liability claims could prevent or inhibit
the  commercialization  of  any  products  we  develop,  alone  or  with  corporate  collaborators.  We  currently  carry  product  liability  insurance  covering  our
clinical trials, with other coverage limits as appropriate for certain foreign jurisdictions. Although we maintain such insurance, our insurance policies may
have various exclusions, and we may be subject to a product liability claim for which we have no coverage. We may have to pay any amounts awarded by a
court or negotiated in a settlement that exceed our coverage limitations or that are not covered by our insurance, and we may not have, or be able to obtain,
sufficient capital to pay such amounts. Even if our agreements with any future corporate collaborators entitle us to indemnification against losses, such
indemnification may not be available or adequate should any claim arise.

Our ability to utilize our net operating loss carryforwards and certain other tax attributes may be limited.

As of December 31, 2021, we had aggregate U.S. net operating loss carryforwards of approximately $478.0 million, and aggregate U.S. federal and Texas
state research and development credits of approximately $13.0 million and $5.1 million, respectively. These net operating loss carryforwards could expire
unused and be unavailable to offset future income tax liabilities. U.S. federal net operating loss carryforwards generated in taxable years beginning before
January 1, 2018, may be carried forward only 20 years to offset future taxable income, if any. Under current U.S. federal income tax law, U.S. federal net
operating loss carryforwards generated in taxable years beginning after December 31, 2017, can be carried forward indefinitely, but the deductibility of
such net operating loss carryforwards in taxable years beginning after December 31, 2020, is limited to 80% of current year taxable income. It is uncertain
if and to what extent various states will conform to federal law.

In addition, under Sections 382 and 383 of the Internal Revenue Code of 1986, as amended, and corresponding provisions of state law, if a corporation
undergoes an “ownership change” (which is generally defined as a greater than 50% change (by value) in its equity ownership over a three-year period), the
corporation’s ability to use its pre-change net operating loss carryforwards and other pre-change tax attributes to offset its post-change income or taxes may
be limited. We may have experienced one or more ownership changes in the past, including with respect to our August 2019 public offering, and we may
also experience additional ownership changes in the future as a result of subsequent shifts in our stock ownership, some of which may be outside of our

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control. If an ownership change occurs and our ability to use our net operating loss carryforwards is materially limited, it would harm our future operating
results by effectively increasing our future tax obligations.

Risks Related to Government Regulation

The regulatory approval process is lengthy and time-consuming, and we may experience significant delays in the clinical development and regulatory
approval of our product candidates.

We have not previously submitted a BLA to the FDA, or similar approval filings to other foreign authorities. A BLA must include extensive preclinical and
clinical  data  and  supporting  information  to  establish  the  product  candidate’s  safety,  purity  and  potency  for  each  desired  indication.  It  must  also  include
significant information regarding the chemistry, manufacturing and controls for the product. We expect the novel nature of our product candidates to create
further challenges in obtaining regulatory approval. For example, FDA’s Office of Tissues and Advanced Therapies, or OTAT, has limited experience with
combination  products  that  include  a  small  molecule  component.  Approval  of  our  GoCAR-T  product  candidates,  will  likely  require  this  FDA  office  to
consult with other divisions of the FDA, which may result in further challenges in obtaining regulatory approval, including in developing final product
labeling.  The  regulatory  approval  pathway  for  our  product  candidates  may  be  uncertain,  complex,  expensive  and  lengthy,  and  approval  may  not  be
obtained.

We may also experience delays in completing planned clinical trials for a variety of reasons, including delays related to:

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•

the availability of financial resources to commence and complete our planned clinical trials;

reaching agreement on acceptable terms with prospective clinical trial sites, the terms of which can be subject to extensive negotiation and may
vary significantly among different clinical trial sites;

recruiting suitable patients to participate in a clinical trial;

having patients complete a clinical trial or return for post-treatment follow-up;

clinical trial sites deviating from clinical trial protocol, failing to follow GCPs, or dropping out of a clinical trial;

adding new clinical trial sites; or

• manufacturing sufficient quantities of qualified materials under cGMPs and applying them on a subject by subject basis for use in clinical trials.

We  could  also  encounter  delays  if  physicians  encounter  unresolved  ethical  issues  associated  with  enrolling  patients  in  clinical  trials  of  our  product
candidates  in  lieu  of  prescribing  existing  treatments  that  have  established  safety  and  efficacy  profiles.  Further,  a  clinical  trial  may  be  suspended  or
terminated by us, the IRBs for the institutions in which such clinical trials are being conducted, or recommended for termination by the Data Monitoring
Committee for such clinical trial, or by the FDA or other regulatory authorities due to a number of factors, including failure to conduct the clinical trial in
accordance  with  regulatory  requirements  or  our  clinical  protocols,  inspection  of  the  clinical  trial  operations  or  clinical  trial  site  by  the  FDA  or  other
regulatory authorities resulting in the imposition of a clinical hold, unforeseen safety issues or adverse side effects, failure to demonstrate a benefit from
using  a  product  candidate,  changes  in  governmental  regulations  or  administrative  actions  or  lack  of  adequate  funding  to  continue  the  clinical  trial.  For
example, in December 2020 we announced that the FDA had placed a clinical hold on our BPX-601 trial in pancreatic cancer due to the death of a patient
in the trial. Although the FDA released the hold in January 2021, there can be no assurance that future patients’ deaths in this or any of our clinical trials
will not trigger additional clinical holds. If we experience termination of, or delays in the completion of, any clinical trial of our product candidates, the
commercial prospects for our product candidates will be harmed, and our ability to generate product revenue will be delayed. In addition, any delays in
completing our clinical trials will increase our costs, slow down our product development and approval process and jeopardize our ability to commence
product sales and generate revenue.

Many of the factors that cause, or lead to, a delay in the commencement or completion of clinical trials may ultimately lead to the denial of regulatory
approval of our product candidates.

Obtaining and maintaining regulatory approval of our product candidates in one jurisdiction does not mean that we will be successful in obtaining
regulatory approval of our product candidates in other jurisdictions.

Obtaining and maintaining regulatory approval of our product candidates in one jurisdiction does not guarantee that we will be able to obtain or maintain
regulatory approval in any other jurisdiction, while a failure or delay in obtaining regulatory approval in one jurisdiction may have a negative effect on the
regulatory  approval  process  in  others.  Approval  procedures  vary  among  jurisdictions  and  can  involve  requirements  and  administrative  review  periods
different from, and greater than, those in the EU or U.S., including additional preclinical studies or clinical trials. Studies and clinical trials conducted in
one jurisdiction may not be accepted by regulatory authorities in other jurisdictions.

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We may also submit marketing applications in other countries. Regulatory authorities in jurisdictions outside of the EU and U.S. have requirements for
approval  of  product  candidates  with  which  we  must  comply  prior  to  marketing  in  those  jurisdictions.  Obtaining  foreign  regulatory  approvals  and
compliance with foreign regulatory requirements could result in significant delays, difficulties and costs for us and could delay or prevent the introduction
of  our  products  in  certain  countries.  If  we  fail  to  comply  with  the  regulatory  requirements  in  international  markets  and/or  receive  applicable  marketing
approvals, our target market will be reduced and our ability to realize the full market potential of our product candidates will be harmed.

Even if we receive regulatory approval of our product candidates, we will be subject to ongoing regulatory obligations and continued regulatory review,
which may result in significant additional expense and we may be subject to penalties and/or withdrawal of product approval if we fail to comply with
regulatory requirements or experience unanticipated problems with our product candidates.

Any regulatory approvals that we receive for our product candidates will require surveillance to monitor the safety and efficacy of the product candidate.
The  FDA  may  also  require  a  Risk  Evaluation  and  Mitigation  Strategy,  or  REMS,  in  order  to  approve  our  product  candidates,  which  could  entail
requirements  for  a  medication  guide,  physician  communication  plans  or  additional  elements  to  ensure  safe  use,  such  as  restricted  distribution  methods,
patient registries and other risk minimization tools. In addition, if the FDA or a comparable foreign regulatory authority approves our product candidates,
the manufacturing processes, labeling, packaging, distribution, adverse event reporting, storage, advertising, promotion, import, export and recordkeeping
for our product candidates will be subject to extensive and ongoing regulatory requirements. These requirements include, among other things, submissions
of safety and other post-marketing information and reports, registration, as well as continued compliance with cGMPs and GCPs for any clinical trials that
we  conduct  post-approval.  Later  discovery  of  previously  unknown  problems  with  our  product  candidates,  including  adverse  events  of  unanticipated
severity or frequency, or with our third-party manufacturers or manufacturing processes, or failure to comply with regulatory requirements, may result in,
among other things:

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•

restrictions on the marketing or manufacturing of our product candidates, withdrawal of the product from the market, or voluntary or mandatory
product recalls;

fines, warning letters or holds on clinical trials;

refusal by the FDA to approve pending applications or supplements to approved applications filed by us or suspension or revocation of license
approvals;

suspension or termination of manufacturing at one or more manufacturing facilities;

product seizure or detention, or refusal to permit the import or export of our product candidates; and

injunctions or the imposition of civil or criminal penalties.

The FDA’s and other regulatory authorities’ policies may change, and additional government regulations may be enacted that could prevent, limit or delay
regulatory  approval  of  our  product  candidates.  We  cannot  predict  the  likelihood,  nature  or  extent  of  government  regulation  that  may  arise  from  future
legislation or administrative action, either in the U.S. or abroad. 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, and
we may not achieve or sustain profitability.

Foreign legislative changes may also affect our ability to commercialize our product candidates. Effective as of May 25, 2018, the GDPR imposes privacy
and  security  obligations  on  any  entity  that  collects  and/or  processes  personal  information  from  individuals  located  in  the  European  Union.  Under  the
GDPR, fines of up to 20 million euros or up to 4% of the annual global turnover of the infringer, whichever is greater, could be imposed for significant
non-compliance.

Even if we obtain regulatory approval of our product candidates, the products may not gain market acceptance among physicians, patients, hospitals,
cancer treatment centers, third-party payors and others in the medical community.

The  use  of  engineered  T  cells  as  potential  cancer  treatments  is  a  recent  development  and  may  not  become  broadly  accepted  by  physicians,  patients,
hospitals, cancer treatment centers, third-party payors and others in the medical community. Many factors will influence whether our product candidates are
accepted in the market, including:

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the clinical indications for which our product candidates are approved;

physicians, hospitals, cancer treatment centers and patients considering our product candidates as a safe and effective treatment;

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

the prevalence and severity of any side effects;

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

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limitations or warnings contained in the labeling approved by the FDA or other regulatory authorities;

the extent and quality of the clinical evidence supporting the efficacy and safety of our product candidates;

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

the cost of treatment in relation to alternative treatments;

the pricing of our product candidates and the availability of adequate reimbursement by third-party payors and government authorities;

the willingness and ability of patients to pay out-of-pocket in the absence of coverage by third-party payors, including government authorities;

relative convenience and ease of administration, including as compared to alternative treatments and competitive therapies;

confusion or lack of understanding regarding the effects of rimiducid and the timing and size of dosing of rimiducid after immune cell therapy;
and

the effectiveness of our sales and marketing efforts.

In  addition,  although  we  are  not  utilizing  embryonic  stem  cells  or  replication  competent  vectors,  adverse  publicity  due  to  the  ethical  and  social
controversies surrounding the therapeutic use of such technologies, and reported side effects from any clinical trials using these technologies or the failure
of  such  clinical  trials  to  demonstrate  that  these  therapies  are  safe  and  effective  may  limit  market  acceptance  our  product  candidates.  If  our  product
candidates  are  approved  but  fail  to  achieve  market  acceptance  among  physicians,  patients,  hospitals,  cancer  treatment  centers  or  others  in  the  medical
community, we will not be able to generate significant revenue.

Even if our products achieve market acceptance, we may not be able to maintain that market acceptance over time if new products or technologies are
introduced that are more favorably received than our products, are more cost effective or render our products obsolete.

Coverage and reimbursement may be limited or unavailable in certain market segments for our product candidates, which could make it difficult for us
to sell our product candidates profitably.

Market acceptance and sales of our product candidates will depend in large part on global reimbursement policies and may be affected by future healthcare
reform measures, both in the United States and other key international markets. Patients who are prescribed medicine for the treatment of their conditions
generally rely on third-party payors to reimburse all or part of the costs associated with their prescription drugs. Patients are unlikely to use our products
unless  coverage  is  provided  and  reimbursement  is  adequate  to  cover  a  significant  portion  of  the  cost  of  our  products.  Therefore,  successful
commercialization of our products will depend in part on the availability of governmental and third-party payor reimbursement for the cost of our product
candidates  and/or  payment  to  the  physician  for  administering  our  product  candidates.  In  the  United  States,  no  uniform  policy  of  coverage  and
reimbursement for drug products exists among third-party payors. Therefore, coverage and reimbursement for drug products can differ significantly from
payor to payor. As a result, the coverage determination process is often a time-consuming and costly process that will require us to provide scientific and
clinical support for the use of our products to each payor separately, with no assurance that coverage and adequate reimbursement will be obtained. One
third-party payor’s decision to cover a particular medical product or service does not assure that other payors will also provide coverage for the medical
product or service, or to provide coverage at an adequate reimbursement rate. As a result, the coverage determination process will require us to provide
scientific and clinical support for the use of our products to each payor separately, with no assurance that adequate coverage and reimbursement will be
obtained. Further, a third-party payor’s decision to provide coverage for a medical product or service does not imply that an adequate reimbursement rate
will be approved. The market for our product candidates will depend significantly on access to third-party payors’ formularies or lists of treatments for
which third-party payors provide coverage and reimbursement. Third party payors may also have difficulty in determining the appropriate coverage of our
product candidates, if approved, due to the fact that they are combination products that include a small molecule drug, rimiducid.

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Third-party payors establish coverage and reimbursement policies for new products, including our product candidates. In particular, in the United States,
private health insurers and other third-party payors often provide reimbursement for treatments based on the level at which the government (through the
Medicare or Medicaid programs) provides reimbursement for such treatments. In the United States, the EEA and other significant or potentially significant
markets  for  our  product  candidate,  government  authorities  and  third-party  payors  are  increasingly  attempting  to  limit  or  regulate  the  price  of  medical
products and services, particularly for new and innovative products and therapies, which has resulted in lower average selling prices. Further, the increased
emphasis on managed healthcare in the United States and on country and regional pricing and reimbursement controls in Canada and the EEA will put
additional pressure on product pricing, coverage, reimbursement and utilization, which may adversely affect our product sales and results of operations.
These  pressures  can  arise  from  policies  and  practices  of  managed  care  groups,  judicial  decisions  and  governmental  laws  and  regulations  related  to
Medicare, Medicaid and healthcare reform, coverage and reimbursement policies and pricing in general. Any reduction in reimbursement from Medicare or
other government programs may result in a similar reduction in payments from private payors.

In  March  2010,  the  Patient  Protection  and  Affordable  Care  Act,  as  amended  by  the  Health  Care  and  Education  Reconciliation  Act,  or  collectively,  the
PPACA,  became  law  in  the  United  States.  PPACA  substantially  changed  the  way  healthcare  is  financed  by  both  governmental  and  private  insurers  and
significantly  affects  the  pharmaceutical  industry.  Among  the  provisions  of  the  PPACA  of  greatest  importance  to  the  pharmaceutical  industry  are  the
following: (i) an annual, nondeductible fee on any entity that manufactures or imports certain branded prescription drugs and biologic agents, apportioned
among these entities according to their market share in certain government healthcare programs; (ii) an increase in the rebates a manufacturer must pay
under the Medicaid Drug Rebate Program to 23.1% and 13% of the average manufacturer price for branded and generic drugs, respectively; (iii) a new
Medicare  Part  D  coverage  gap  discount  program,  in  which  manufacturers  must  now  agree  to  offer  70%  point-of-sale  discounts  to  negotiated  prices  of
applicable brand drugs to eligible beneficiaries during their coverage gap period, as a condition for the manufacturer’s outpatient drugs to be covered under
Medicare  Part  D;  (iv)  extension  of  manufacturers’  Medicaid  rebate  liability  to  covered  drugs  dispensed  to  individuals  who  are  enrolled  in  Medicaid
managed care organizations; (v) expansion of eligibility criteria for Medicaid programs by, among other things, allowing states to offer Medicaid coverage
to  additional  individuals  with  income  at  or  below  133%  of  the  Federal  Poverty  Level,  thereby  potentially  increasing  manufacturers’  Medicaid  rebate
liability; (vi) expansion of the entities eligible for discounts under the Public Health Service pharmaceutical pricing program; (vii) expansion of health care
fraud  and  abuse  laws,  including  the  federal  civil  False  Claims  Act  and  the  Anti-Kickback  Statute,  new  government  investigative  powers,  and  enhanced
penalties  for  noncompliance;  and  (viii)  a  new  Patient-Centered  Outcomes  Research  Institute  to  oversee,  identify  priorities  in,  and  conduct  comparative
clinical effectiveness research, along with funding for such research.

There have been executive judicial and Congressional challenges to other aspects of the PPACA. Concurrently, Congress has considered legislation that
would repeal or repeal and replace all or part of the PPACA. While Congress has not passed comprehensive repeal legislation, several bills affecting the
implementation  of  certain  taxes  under  the  PPACA  have  been  signed  into  law.  For  example,  the  Tax  Cuts  and  Jobs  Act  of  2017,  or  Tax  Act,  includes  a
provision  repealing,  effective  January  1,  2019,  the  tax-based  shared  responsibility  payment  imposed  by  the  PPACA  on  certain  individuals  who  fail  to
maintain  qualifying  health  coverage  for  all  or  part  of  a  year  that  is  commonly  referred  to  as  the  “individual  mandate”.  Additionally,  the  2020  federal
spending  package  permanently  eliminated,  effective  January  1,  2020,  the  PPACA-mandated  “Cadillac”  tax  on  high-cost  employer-sponsored  health
coverage and medical device tax and, effective January 1, 2021, also eliminated the health insurer tax. On December 14, 2018, a Texas U.S. District Court
Judge  ruled  that  the  PPACA  is  unconstitutional  in  its  entirety  because  the  “individual  mandate”  was  repealed  by  Congress  as  part  of  the  Tax  Act.
Additionally,  on  December  18,  2019,  the  U.S.  Court  of  Appeals  for  the  5th  Circuit  upheld  the  District  Court  ruling  that  the  individual  mandate  was
unconstitutional and remanded the case back to the District Court to determine whether the remaining provisions of the PPACA are invalid as well. The
U.S. Supreme Court is currently reviewing the case, although it is unknown when a decision will be made. Further, although the U.S. Supreme Court has
not yet ruled on the constitutionality of the PPACA, on January 28, 2021, President Biden issued an executive order to initiate a special enrollment period
from February 15, 2021 through May 15, 2021 for purposes of obtaining health insurance coverage through the PPACA marketplace. The executive order
also  instructs  certain  governmental  agencies  to  review  and  reconsider  their  existing  policies  and  rules  that  limit  access  to  healthcare,  including  among
others, reexamining Medicaid demonstration projects and waiver programs that include work requirements, and policies that create unnecessary barriers to
obtaining access to health insurance coverage through Medicaid or the PPACA. It is unclear how the Supreme Court ruling, other such litigation, and the
healthcare reform measures of the Biden administration will impact the PPACA and our business.

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In addition, other legislative changes have been proposed and adopted in the United States since the PPACA was enacted. For example, through the process
created by the Budget Control Act of 2011, there are automatic reductions of Medicare payments to providers up to 2% per fiscal year, which went into
effect in April 2013 and, following passage of the Bipartisan Budget Act of 2018, will remain in effect through 2031 with the exception of a temporary
suspension from May 1, 2020 through December 31, 2022 unless additional Congressional action is taken. Under current legislation, the actual reduction in
Medicare  payments  will  vary  from  1%  in  2022  to  up  to  3%  in  the  final  fiscal  year  of  this  sequester.  Additionally,  on  March  11,  2021,  President  Biden
signed the American Rescue Plan Act of 2021 into law, which eliminates the statutory Medicaid drug rebate cap, currently set at 100% of a drug’s average
manufacturer price, for single source and innovator multiple source drugs, beginning January 1, 2024. In January 2013, President Obama signed into law
the American Taxpayer Relief Act of 2012, which, among other things, further reduced Medicare payments to several providers.

Further, recently there has been heightened governmental scrutiny in the United States over the manner in which drug manufacturers set prices for their
marketed products, in light of the rising cost of prescription drugs and biologics. Such scrutiny has resulted in several recent congressional inquiries and
proposed  federal  legislation  designed  to,  among  other  things,  bring  more  transparency  to  product  pricing,  review  the  relationship  between  pricing  and
manufacturer patient programs, and reform government program reimbursement methodologies for products. At the federal level, the Trump administration
used several means to propose or implement drug pricing reform, including through federal budget proposals, executive orders and policy initiatives. For
example, on July 24, 2020 and September 13, 2020, the Trump administration announced several executive orders related to prescription drug pricing that
seek  to  implement  several  of  the  administration’s  proposals.  As  a  result,  the  FDA  released  a  final  rule  and  guidance  on  September  24,  2020,  providing
pathways for states to build and submit importation plans for drugs from Canada. Further, on November 20, 2020, HHS finalized a regulation removing
safe harbor protection for price reductions from pharmaceutical manufacturers to plan sponsors under Medicare Part D, either directly or through pharmacy
benefit managers, unless the price reduction is required by law. The implementation of the rule has been delayed by the Biden administration from January
1, 2022 to January 1, 2023 in response to ongoing litigation. The rule also creates a new safe harbor for price reductions reflected at the point-of-sale, as
well as a new safe harbor for certain fixed fee arrangements between pharmacy benefit managers and manufacturers, the implementation of which have
also  been  delayed  pending  review  by  the  Biden  administration  until  March  22,  2021.  On  November  20,  2020,  CMS  issued  an  interim  final  rule
implementing  the  Trump  administration’s  Most  Favored  Nation,  or  MFN,  executive  order,  which  would  tie  Medicare  Part  B  payments  for  certain
physician-administered  drugs  to  the  lowest  price  paid  in  other  economically  advanced  countries,  effective  January  1,  2021.  As  a  result  of  litigation
challenging the MFN model, on December 27, 2021, CMS published a final rule that rescinded the MFN model interim final rule. In July 2021, the Biden
administration released an executive order, “Promoting Competition in the American Economy,” with multiple provisions aimed at prescription drugs. In
response to Biden’s executive order, on September 9, 2021, HHS released a Comprehensive Plan for Addressing High Drug Prices that outlines principles
for  drug  pricing  reform  and  sets  out  a  variety  of  potential  legislative  policies  that  Congress  could  pursue  to  advance  these  principles.  No  legislation  or
administrative  actions  have  been  finalized  to  implement  these  principles.  In  addition,  Congress  is  considering  drug  pricing  as  part  of  other  reform
initiatives.  At  the  state  level,  legislatures  are  increasingly  passing  legislation  and  implementing  regulations  designed  to  control  pharmaceutical  and
biological  product  pricing,  including  price  or  patient  reimbursement  constraints,  discounts,  restrictions  on  certain  product  access  and  marketing  cost
disclosure and transparency measures, and, in some cases, designed to encourage importation from other countries and bulk purchasing. We expect that
additional federal and state healthcare reform measures will be adopted in the future, any of which could result in reduced demand for our products or other
adverse effects on our business. For example, it is possible that additional governmental action is taken to address the COVID-19 pandemic.

We  expect  that  additional  federal  and  state  healthcare  reform  measures,  such  as  further  amendments  and  changes  to  the  PPACA  will  be  adopted  in  the
future, any of which could result in reduced demand for our products or other adverse effects on our business.

Certain countries have a very difficult reimbursement environment and we may not obtain reimbursement or pricing approval, if required, in all countries
where we expect to market a product, or we may obtain reimbursement approval at a level that would make marketing a product in certain countries not
viable.

We expect to experience pricing pressures in connection with the sale of any products that we may develop, due to the trend toward managed healthcare,
the increasing influence of health maintenance organizations and additional legislative proposals. If we fail to successfully secure and maintain adequate
coverage and reimbursement for our products or are significantly delayed in doing so, we will have difficulty achieving market acceptance of our products
and expected revenue and profitability which would have a material adverse effect on our business, prospects, financial condition and results of operations.

Due  to  the  novel  nature  of  our  technology  and  the  small  size  of  our  target  patient  populations,  we  face  uncertainty  related  to  pricing  and
reimbursement for these product candidates.

Our target patient populations for our potential product candidates are relatively small, as a result, the pricing and reimbursement of our product candidates,
if approved, must be adequate to support commercial and manufacturing infrastructure. If we are unable to obtain adequate levels of reimbursement, our
ability to successfully market and sell our product candidates will be adversely affected. The manner and level at which reimbursement is provided for
services related to our product candidates, for example,

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reimbursement  for  administration  of  our  product  candidates  to  patients,  is  also  important.  Inadequate  reimbursement  for  such  services  may  lead  to
physician resistance and adversely affect our ability to market or sell our products.

We are subject to extensive laws and regulations related to data privacy, and our failure to comply with these laws and regulations could harm our
business.

We  are  subject  to  laws  and  regulations  governing  data  privacy  and  the  protection  of  personal  information.  These  laws  and  regulations  govern  our
processing  of  personal  data,  including  the  collection,  access,  use,  analysis,  modification,  storage,  transfer,  security  breach  notification,  destruction  and
disposal of personal data. There are foreign and state law versions of these laws and regulations to which we are currently and/or may in the future, be
subject. For example, the collection and use of personal health data in the European Union is governed by the GDPR. The GDPR, which is wide-ranging in
scope,  imposes  several  requirements  relating  to  the  consent  of  the  individuals  to  whom  the  personal  data  relates,  the  information  provided  to  the
individuals,  the  security  and  confidentiality  of  the  personal  data,  data  breach  notification  and  the  use  of  third-party  processors  in  connection  with  the
processing of personal data. The GDPR also imposes strict rules on the transfer of personal data out of the European Union to the United States, provides
an enforcement authority and imposes large monetary penalties for noncompliance. The GDPR requirements apply not only to third-party transactions, but
also to transfers of information within our company, including employee information. The GDPR and similar data privacy laws of other jurisdictions place
significant responsibilities on us and create potential liability in relation to personal data that we or our third-party service providers process, including in
clinical trials conducted in the United States and European Union. In addition, we expect that there will continue to be new proposed laws, regulations and
industry standards relating to privacy and data protection in the United States, the European Union and other jurisdictions, and we cannot determine the
impact such future laws, regulations and standards may have on our business.

Additionally,  California  recently  enacted  legislation  that  has  been  dubbed  the  first  “GDPR-like”  law  in  the  United  States.  Known  as  the  California
Consumer  Privacy  Act,  or  the  CCPA,  it  creates  new  individual  privacy  rights  for  consumers  (as  that  word  is  broadly  defined  in  the  law)  and  places
increased  privacy  and  security  obligations  on  entities  handling  personal  data  of  consumers  or  households. As  of  January  1,  2020,  the  CCPA  requires
covered  companies  to  provide  new  disclosures  to  California  consumers,  provide  such  consumers  new  ways  to  opt-out  of  certain  sales  of  personal
information, and allow for a new cause of action for data breaches. As currently written, the CCPA will likely impact (possibly significantly) our business
activities and exemplifies the vulnerability of our business to not only cyber threats but also the evolving regulatory environment related to personal data
and protected health information.

We are subject to certain U.S. and foreign anti-corruption, anti-money laundering, export control, sanctions, and other trade laws and regulations, or
collectively, Trade Laws.  We can face serious consequences for violations.

Among other matters, Trade Laws prohibit companies and their employees, agents, clinical research organizations, legal counsel, accountants, consultants,
contractors, and other partners from authorizing, promising, offering, providing, soliciting, or receiving directly or indirectly, corrupt or improper payments
or anything else of value to or from recipients in the public or private sector.  Violations of Trade Laws can result in substantial criminal fines and civil
penalties,  imprisonment,  the  loss  of  trade  privileges,  debarment,  tax  reassessments,  breach  of  contract  and  fraud  litigation,  reputational  harm,  and  other
consequences.  We have direct or indirect interactions with officials and employees of government agencies or government-affiliated hospitals, universities,
and other organizations. We engage third parties for clinical trials and/or to obtain necessary permits, licenses, patent registrations, and other regulatory
approvals.  We  also  expect  our  non-U.S.  activities  to  increase  in  time.  We  can  be  held  liable  for  the  corrupt  or  other  illegal  activities  of  our  personnel,
agents, or partners, even if we do not explicitly authorize or have prior knowledge of such activities.

We are subject to U.S. and certain foreign export and import controls, sanctions, embargoes, anti-corruption laws, and anti-money laundering laws and
regulations.  Compliance with these legal standards could impair our ability to compete in domestic and international markets.  We can face criminal
liability and other serious consequences for violations, which can harm our business.

We are subject to export control and import laws and regulations, including the U.S. Export Administration Regulations, U.S. Customs regulations, various
economic  and  trade  sanctions  regulations  administered  by  the  U.S.  Treasury  Department’s  Office  of  Foreign  Assets  Controls,  the  U.S.  Foreign  Corrupt
Practices Act of 1977, as amended, or FCPA, the U.S. domestic bribery statute contained in 18 U.S.C. § 201, the U.S. Travel Act, the USA PATRIOT Act,
and  other  state  and  national  anti-bribery  and  anti-money  laundering  laws  in  the  countries  in  which  we  conduct  activities.    Anti-corruption  laws  are
interpreted  broadly  and  prohibit  companies  and  their  employees,  agents,  contractors,  and  other  collaborators  from  authorizing,  promising,  offering,  or
providing, directly or indirectly, improper payments or anything else of value to recipients in the public or private sector.  We may engage third parties for
clinical  trials  outside  of  the  United  States,  to  sell  our  products  abroad  once  we  enter  a  commercialization  phase,  and/or  to  obtain  necessary  permits,
licenses, patent registrations, and other regulatory approvals.  We have direct or indirect interactions with officials and employees of government agencies
or government-affiliated hospitals, universities, and other organizations.  We can be held liable for the corrupt or other illegal activities of our employees,
agents, contractors, and other

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collaborators,  even  if  we  do  not  explicitly  authorize  or  have  actual  knowledge  of  such  activities.   Any  violations  of  the  laws  and  regulations  described
above may result in substantial civil and criminal fines and penalties, imprisonment, the loss of export or import privileges, debarment, tax reassessments,
breach of contract and fraud litigation, reputational harm, and other consequences.

Changes  in  funding  for  the  FDA,  the  SEC  and  other  government  agencies  could  hinder  their  ability  to  hire  and  retain  key  leadership  and  other
personnel,  prevent  new  products  from  being  developed  or  commercialized  in  a  timely  manner  or  otherwise  prevent  those  agencies  from  performing
normal functions on which the operation of our business may rely, which could negatively impact our business.

The ability of the FDA to review and approve new products can be affected by a variety of factors, including government budget and funding levels, ability
to hire and retain key personnel and accept payment of user fees, and statutory, regulatory, and policy changes. Average review times at the agency have
fluctuated  in  recent  years  as  a  result.  In  addition,  government  funding  of  the  SEC  and  other  government  agencies  on  which  our  operations  may  rely,
including those that fund research and development activities is subject to the political process, which is inherently fluid and unpredictable.

Disruptions  at  the  FDA  and  other  agencies  may  also  slow  the  time  necessary  for  new  drugs  to  be  reviewed  and/or  approved  by  necessary  government
agencies, which would adversely affect our business. For example, over the last several years, including beginning on December 22, 2018 and ending on
January 25, 2019, the U.S. government has shut down several times and certain regulatory agencies, such as the FDA and the SEC, have had to furlough
critical FDA, SEC and other government employees and stop critical activities. If repeated or prolonged government shutdowns occur, it could significantly
impact the ability of the FDA to timely review and process our regulatory submissions, which could have a material adverse effect on our business. Further,
future government shutdowns could impact our ability to access the public markets and obtain necessary capital in order to properly capitalize and continue
our operations.

Risks Related to Our Intellectual Property

We depend on intellectual property licensed from third parties and termination of any of these licenses could result in the loss of significant rights,
which would harm our business.

We are dependent on patents, know-how and proprietary technology, both our own and licensed from others. We license from Baylor College of Medicine,
or Baylor, certain intellectual property related to methods for activating antigen presenting cells, to certain genetic constructs and to certain methods for
inducing apoptosis. Baylor may terminate or modify our licenses in the event of a material breach by us that remains uncured following the date that is 90
days after written notice of such breach or upon certain insolvency events that remain uncured following the date that is 30 days following written notice of
such insolvency event. In addition, we have funded certain of our clinical development activities and may fund certain of our future clinical development
with funds from the State of Texas. The State of Texas may have rights to commercialize the results of those clinical trials if it determines that we have
failed,  after  notice  and  an  opportunity  to  cure,  to  use  diligent  and  commercially  reasonable  efforts  to  commercialize  or  otherwise  bring  to  practical
application the results of the funded clinical trials. We are also dependent on our license agreements with Agensys, Inc. (a subsidiary of Astellas Pharma,
Inc.) with respect to PSCA-targeted CARs, and BioVec Pharma Inc. with respect to making retrovirus for all of our programs. The termination of any of
these licenses could have a material adverse effect on our business.

Any termination of these agreements, or other agreements to which we are a party could result in the loss of significant rights and could harm our ability to
commercialize our product candidates.

Disputes may also arise between us and our licensors and other partners regarding intellectual property subject to a license agreement, including:

•

the scope of rights granted under the license agreement and other interpretation-related issues;

• whether and the extent to which our technology and processes infringe on intellectual property of the licensor that is not subject to the licensing

agreement;

•

•

•

our right to sublicense patent and other rights to third parties under collaborative development relationships;

our diligence obligations with respect to the use of the licensed technology in relation to our development and commercialization of our product
candidates, and what activities satisfy those diligence obligations; and

the  ownership  of  inventions  and  know-how  resulting  from  the  joint  creation  or  use  of  intellectual  property  by  our  licensors  and  us  and  our
partners.

If disputes over intellectual property that we have licensed prevent or impair our ability to maintain our current licensing arrangements on acceptable terms,
we may be unable to successfully develop and commercialize the affected product candidates.

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We are generally also subject to all of the same risks with respect to protection of intellectual property that we license, as we are for intellectual property
that we own. If we or our licensors fail to adequately protect this intellectual property, our ability to commercialize products could suffer.

If our efforts to protect the proprietary nature of our technologies are not adequate, we may not be able to compete effectively in our market.

Any disclosure to or misappropriation by third parties of our confidential proprietary information could enable competitors to quickly duplicate or surpass
our  technological  achievements,  thus  eroding  our  competitive  position  in  our  market.  Certain  intellectual  property  which  is  covered  by  our  in-license
agreements has been developed at academic institutions which have retained non-commercial rights to such intellectual property.

There are several pending U.S. and foreign patent applications in our portfolio, and we anticipate additional patent applications will be filed both in the
U.S. and in other countries, as appropriate. However, we cannot predict:

•

•

if and when patents will issue;

the degree and range of protection any issued patents will afford us against competitors including whether third parties will find ways to invalidate
or otherwise circumvent our patents;

• whether or not others will obtain patents claiming aspects similar to those covered by our patents and patent applications; or

• whether we will need to initiate litigation or administrative proceedings which may be costly whether we win or lose.

Composition of matter patents for biological and pharmaceutical products are generally considered to be the strongest form of intellectual property. We
cannot  be  certain  that  the  claims  in  our  pending  patent  applications  directed  to  compositions  of  matter  for  our  product  candidates  will  be  considered
patentable by the U.S. Patent and Trademark Office, or the USPTO, or by patent offices in foreign countries, or that the claims in any of our issued patents
will be considered valid by courts in the U.S. or foreign countries. Method of use patents have claims directed to the use of a product for the specified
method. This type of patent does not prevent a competitor from making and marketing a product that is identical to our product for an indication that is
outside the scope of the patented method. Moreover, even if competitors do not actively promote their product for our targeted indications, physicians may
prescribe these products “off-label.” Although off-label prescriptions may infringe or contribute to the infringement of method of use patents, the practice is
common and such infringement is difficult to prevent or prosecute.

The  strength  of  patents  in  the  biotechnology  and  pharmaceutical  field  involves  complex  legal  and  scientific  questions  and  can  be  uncertain.  The  patent
applications that we own or in-license may fail to result in issued patents with claims that cover our product candidates or uses thereof in the U.S. or in
other foreign countries. Even if the patents do successfully issue, third parties may challenge the validity, enforceability or scope thereof, which may result
in such patents being narrowed, invalidated or held unenforceable. Furthermore, even if they are unchallenged, patents in our portfolio may not adequately
exclude third parties from practicing relevant technology or prevent others from designing around our claims. If the breadth or strength of our intellectual
property position with respect to our product candidates is threatened, it could dissuade companies from collaborating with us to develop, and threaten our
ability to commercialize, our product candidates. Further, if we encounter delays in our clinical trials, the period of time during which we could market our
product candidates under patent protection would be reduced. Since patent applications in the U.S. and most other countries are confidential for a period of
time  after  filing,  it  is  possible  that  patent  applications  in  our  portfolio  may  not  be  the  first  filed  patent  applications  related  to  our  product  candidates.
Furthermore, for U.S. applications in which all claims are entitled to a priority date before March 16, 2013, an interference proceeding can be provoked by
a third-party or instituted by the USPTO, to determine who was the first to invent any of the subject matter covered by the patent claims of our applications.
For U.S. applications containing a claim not entitled to priority before March 16, 2013, there is a greater level of uncertainty in the patent law with the
passage of the America Invents Act (2012) which brings into effect significant changes to the U.S. patent laws that are yet untried and untested, and which
introduces new procedures for challenging pending patent applications and issued patents. A primary change under this reform is creating a “first to file”
system in the U.S. This will require us to be cognizant going forward of the time from invention to filing of a patent application.

We rely on trade secret protection and confidentiality agreements to protect proprietary know-how that is not patentable, processes for which patents are
difficult  to  enforce  and  any  other  elements  of  our  product  discovery  and  development  processes  that  involve  proprietary  know-how,  information,  or
technology that is not covered by patents. We require all of our employees to assign their inventions to us, and require all of our employees, consultants,
advisors and any third parties who have access to our proprietary know-how, information, or technology to enter into confidentiality agreements; however,
it is possible that our trade secrets and other confidential proprietary information could be disclosed or that competitors may otherwise gain access to our
trade secrets or independently develop substantially equivalent information and techniques. Furthermore, the laws of some foreign countries do not protect
proprietary rights to the same extent or in the same manner as the laws of the U.S. As a result, we may encounter significant problems in protecting and
defending our intellectual property both in the U.S. and abroad. If we are unable to prevent

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unauthorized material disclosure of our intellectual property to third parties, we will not be able to establish or maintain a competitive advantage in our
market, which could materially adversely affect our business, operating results and financial condition.

Third-party claims of intellectual property infringement may prevent or delay our product discovery and development efforts.

Our commercial success depends in part on our avoiding infringement of the patents and proprietary rights of third parties. There is a substantial amount of
litigation involving patents and other intellectual property rights in the biotechnology and pharmaceutical industries, as well as administrative proceedings
for  challenging  patents,  including  interference  and  reexamination  proceedings  before  the  USPTO  or  oppositions  and  other  comparable  proceedings  in
foreign jurisdictions. Recently, under U.S. patent reform, new procedures including inter parties review and post grant review have been implemented. As
stated above, this reform is untried and untested and will bring uncertainty to the possibility of challenge to our patents in the future. Numerous U.S. and
foreign  issued  patents  and  pending  patent  applications,  which  are  owned  by  third  parties,  exist  in  the  fields  in  which  we  are  developing  our  product
candidates. As the biotechnology and pharmaceutical industries expand and more patents are issued, the risk increases that our product candidates may give
rise to claims of infringement of the patent rights of others.

Third  parties  may  assert  that  we  are  employing  their  proprietary  technology  without  authorization.  There  may  be  third-party  patents,  of  which  we  are
currently unaware or have not sufficiently analyzed with claims to materials, formulations, methods of manufacture or methods for treatment related to the
use or manufacture of our product candidates. Because patent applications can take many years to issue, there may be currently pending patent applications
which may later result in issued patents that our product candidates may infringe. In addition, third parties may obtain patents in the future and claim that
use  of  our  technologies  infringes  upon  these  patents.  If  any  third-party  patents  were  held  by  a  court  of  competent  jurisdiction  to  cover  aspects  of  our
formulations, the manufacturing process of our product candidates, constructs or molecules used in or formed during the manufacturing process, methods
of use, including combination therapy or patient selection methods or any final product itself, the holders of any such patents may be able to block our
ability to develop and commercialize the product candidate unless we obtained a license under the applicable patents, or until such patents expire or they
are finally determined to be held invalid or unenforceable. In either case, such a license may not be available on commercially reasonable terms or at all. If
we are unable to obtain a necessary license to a third-party patent on commercially reasonable terms, or at all, our ability to commercialize our product
candidates may be impaired or delayed, which could in turn significantly harm our business.

Parties making claims against us may seek and obtain injunctive or other equitable relief, which could effectively block our ability to further develop and
commercialize  our  product  candidates.  Defense  of  these  claims,  regardless  of  their  merit,  would  involve  substantial  litigation  expense  and  would  be  a
substantial  diversion  of  employee  resources  from  our  business.  In  the  event  of  a  successful  claim  of  infringement  against  us,  we  may  have  to  pay
substantial damages, including treble damages and attorneys’ fees for willful infringement, obtain one or more licenses from third parties, pay royalties or
redesign our infringing products, which may be impossible or require substantial time and monetary expenditure. It is possible that any such license would
not  be  available  at  all  or  on  commercially  reasonable  terms.  Furthermore,  even  in  the  absence  of  litigation,  we  may  need  to  obtain  licenses  from  third
parties to advance our research or allow commercialization of our product candidates. We may fail to obtain any of these licenses at a reasonable cost or on
reasonable terms, if at all. In that event, we would be unable to further develop and commercialize our product candidates, which could harm our business
significantly.

For example, we are aware of a third-party patent having claims directed to chimeric DNA comprising DNA segments encoding (1) a single chain antibody
domain and (2) transmembrane and cytoplasmic domains of an endogenous protein. Even though we have reason to believe that our product candidates are
not  covered  by  claims  of  this  patent,  an  owner  or  licensee  of  the  patent  still  might  bring  a  patent  infringement  suit  against  us.  If  the  patent  is  asserted
against us, we may not prevail in defending against claims of infringement and/or challenging the validity of claims in the patent. We may not successfully
develop alternative technologies or enter into an agreement by which we obtain rights to the patent. These rights, if necessary, may not be available on
terms acceptable to us.

We are aware of third-party patents having claims that may be considered as being directed to single-chain antibody fragments that bind to PSCA and these
patents may be considered relevant to BPX-601 and related technologies we are developing. We currently are evaluating whether or not we need to obtain
rights to these patents under a license, and if it is determined that we need to obtain such rights, whether these rights can be obtained. We are also aware of
third-party  patent  applications  having  claims  that  may  be  considered  as  being  directed  to  cellular  therapy  constructs  utilizing  a  heterodimer  domain  for
activation of caspase 9. We are monitoring these applications and if they are granted with the claims as drafted, they may be relevant to our potential dual-
switch product candidates containing such a heterodimer activation domain.

Also, while we are aware there are other third-party patents having claims that may be considered relevant to technologies for which we are seeking, or
plan to seek, regulatory approval, we believe those patents have a patent term that may expire prior to the time we expect to obtain regulatory approval for
these technologies. The estimated expiration dates for those patents were determined according to information on the face pages of the patents, and certain
factors that could influence patent term, such as patent term adjustment and patent term extension, for example, were not factored into these estimates.
Accordingly, the estimated

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expiration  dates  of  those  patents  may  not  be  accurate  and  one  or  more  of  those  patents  may  not  expire  before  we  obtain  regulatory  approval  for  an
applicable technology. Owners or licensees of one or more of those patents may bring a patent infringement suit against us. If one or more of those patents
are asserted against us, we may be able to assert a defense for a safe harbor to patent infringement under 35 U.S.C. 271(e)(1) if certain requirements are
met. It is possible that (1) certain of these requirements may not be met, and/or (2) one or more of the third-party patents might expire after one or more of
our technologies obtain regulatory approval, and consequently we may not successfully assert such a defense to patent infringement. If we are unsuccessful
in  asserting  a  defense  under  35  U.S.C.  271(e)(1),  it  is  possible  we  may  not  prevail  in  defending  against  claims  of  infringement  and/or  challenging  the
validity  of  claims  in  those  patents.  We  may  not  successfully  develop  alternative  technologies  or  enter  into  agreements  by  which  we  obtain  rights  to
applicable patents. These rights, if necessary, may not be available on terms acceptable to us.

We  may  not  be  successful  in  obtaining  or  maintaining  necessary  rights  to  product  components  and  processes  for  our  development  pipeline  through
acquisitions and in-licenses.

Because  our  programs  may  involve  additional  product  candidates  that  may  require  the  use  of  proprietary  rights  held  by  third  parties,  the  growth  of  our
business will likely depend in part on our ability to acquire, in-license or use these proprietary rights.

Our product candidates may also require specific formulations to work effectively and efficiently and these rights may be held by others. We may be unable
to acquire or in-license any compositions, methods of use, processes or other third-party intellectual property rights from third parties that we identify. Even
if we are able to obtain a license, it may be non-exclusive, thereby giving our competitors access to the same technologies licensed to us. In that event, we
may be required to expend significant time and resources to develop or license replacement technology.

The  licensing  and  acquisition  of  third-party  intellectual  property  rights  is  a  competitive  area,  and  companies,  which  may  be  more  established,  or  have
greater resources than we do, may also be pursuing strategies to license or acquire third-party intellectual property rights that we may consider necessary or
attractive in order to commercialize our product candidates. More established companies may have a competitive advantage over us due to their size, cash
resources and greater clinical development and commercialization capabilities.

We may not be able to successfully complete negotiations and ultimately acquire the rights to the intellectual property that we may seek to acquire in the
future.

We may be involved in lawsuits or other proceedings to protect or enforce our patents or the patents of our licensors, which could be expensive, time-
consuming and unsuccessful.

Competitors may infringe our patents or the patents of our licensors. To counter infringement or unauthorized use, we may be required to file infringement
claims, which can be expensive and time-consuming. In addition, in an infringement proceeding, a court may decide that one or more of our patents is not
valid  or  is  unenforceable,  or  may  refuse  to  stop  the  other  party  from  using  the  technology  at  issue  on  the  grounds  that  our  patents  do  not  cover  the
technology in question. An adverse result in any litigation or defense proceedings could put one or more of our patents at risk of being invalidated, held
unenforceable, or interpreted narrowly and could put our patent applications at risk of not issuing. Defense of these claims, regardless of their merit, would
involve substantial litigation expense and would be a substantial diversion of employee resources from our business. It also is possible that a competitor we
sue for patent infringement could countersue us for allegedly infringing one or more of their own patents or one or more patents they licensed from another
entity. In the event of a successful claim of infringement against us, we may have to pay substantial damages, including treble damages and attorneys’ fees
for  willful  infringement,  obtain  one  or  more  licenses  from  third  parties,  pay  royalties  or  redesign  our  infringing  products,  which  may  be  impossible  or
require substantial time and monetary expenditure.

Interference proceedings provoked by third parties or brought by the USPTO may be necessary to determine the priority of inventions with respect to our
patents or patent applications or those of our licensors. An unfavorable outcome could result in a loss of our patent rights and could require us to cease
using the related technology or to attempt to license rights to it from the prevailing party. Our business could be harmed if the prevailing party does not
offer us a license on commercially reasonable terms. It also is possible that third parties could institute a patent office post-grant proceeding against one or
more  of  our  patents,  or  one  or  more  patents  licensed  to  us,  such  as  a  post  grant  review  proceeding,  inter  parties  review  proceeding  or  reexamination
proceeding at the USPTO, or an opposition proceeding in a jurisdiction outside the U.S. An unfavorable outcome in a post-grant proceeding could result in
a loss of our patent rights. Litigation, interference proceedings or patent office post-grant proceedings may result in a decision adverse to our interests and,
even if we are successful, may result in substantial costs and distract our management and other employees. We also may not be able to prevent, alone or
with our licensors, misappropriation of our trade secrets or confidential information, particularly in countries where the laws may not protect those rights as
fully as in the U.S.

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Furthermore, because of the substantial amount of discovery required in connection with intellectual property litigation, there is a risk that some of our
confidential information could be compromised by disclosure during this type of litigation. In addition, there could be public announcements of the results
of hearings, motions or other interim proceedings or developments. If securities analysts or investors perceive these results to be negative, it could have a
substantial adverse effect on the price of our common stock.

Obtaining and maintaining our patents depends on compliance with various procedural, document submission, fee payment and other requirements
imposed by governmental patent agencies, and our patent position could be reduced or eliminated for non-compliance with these requirements.

Periodic  maintenance  fees  on  any  issued  patent  are  due  to  be  paid  to  the  USPTO  and  foreign  patent  agencies  in  several  stages  over  the  lifetime  of  the
patent.  The  USPTO  and  various  foreign  governmental  patent  agencies  require  compliance  with  a  number  of  procedural,  documentary,  fee  payment  and
other similar provisions during the patent application process. While an inadvertent lapse can in many cases be cured by payment of a late fee or by other
means  in  accordance  with  the  applicable  rules,  there  are  situations  in  which  noncompliance  can  result  in  abandonment  or  lapse  of  the  patent  or  patent
application,  resulting  in  partial  or  complete  loss  of  patent  rights  in  the  relevant  jurisdiction.  Noncompliance  events  that  could  result  in  abandonment  or
lapse of a patent or patent application include, but are not limited to, failure to respond to official actions within prescribed time limits, non-payment of fees
and failure to properly legalize and submit formal documents. Such noncompliance events are outside of our direct control for (1) non-U.S. patents and
patent applications owned by us, and (2) patents and patent applications licensed to us by another entity. In such an event, our competitors might be able to
enter the market, which would have a material adverse effect on our business.

Issued patents covering our product candidates could be found invalid or unenforceable if challenged in court or the USPTO.

If  we  or  one  of  our  licensing  partners  initiate  legal  proceedings  against  a  third  party  to  enforce  a  patent  covering  one  of  our  product  candidates,  the
defendant could counterclaim that the patent covering our product candidate, as applicable, is invalid and/or unenforceable. In patent litigation in the U.S.,
defendant counterclaims alleging invalidity and/or unenforceability are commonplace, and there are numerous grounds upon which a third party can assert
invalidity or unenforceability of a patent. Third parties may also raise similar claims before administrative bodies in the U.S. or abroad, even outside the
context  of  litigation.  Such  mechanisms  include  re-examination,  post  grant  review,  and  equivalent  proceedings  in  foreign  jurisdictions,  for  example,
opposition proceedings. Any such proceedings could result in revocation or amendment to our patents in such a way that they no longer cover our product
candidates. The outcome following legal assertions of invalidity and unenforceability is unpredictable. With respect to the validity question, for example,
we cannot be certain that there is no invalidating prior art and that prior art that was cited during prosecution, but not relied on by the patent examiner, will
not be revisited. If a defendant were to prevail on a legal assertion of invalidity and/or unenforceability, we would lose at least part, and perhaps all, of the
patents directed to our product candidates. A loss of patent rights could have a material adverse impact on our business.

Changes in U.S. patent law could diminish the value of patents in general, thereby impairing our ability to protect our products.

As  is  the  case  with  other  biopharmaceutical  companies,  our  success  is  heavily  dependent  on  intellectual  property,  particularly  patents.  Obtaining  and
enforcing patents in the biopharmaceutical industry involve both technological and legal complexity, and is therefore costly, time-consuming and inherently
uncertain.  In  addition,  the  U.S.  has  recently  enacted  and  is  currently  implementing  wide-ranging  patent  reform  legislation.  Recent  U.S.  Supreme  Court
rulings have narrowed the scope of patent protection available in certain circumstances and weakened the rights of patent owners in certain situations. In
addition to increasing uncertainty with regard to our ability to obtain patents in the future, this combination of events has created uncertainty with respect to
the value of patents, once obtained. Depending on decisions by the U.S. Congress, the federal courts, and the USPTO, the laws and regulations governing
patents could change in unpredictable ways that would weaken our ability to obtain new patents or to enforce our existing patents and patents that we might
obtain in the future. For example, in the recent case, Assoc. for Molecular Pathology v. Myriad Genetics, Inc., the U.S. Supreme Court held that certain
claims to DNA molecules are not patentable. While we do not believe that any of the patents owned or licensed by us will be found invalid based on this
decision, we cannot predict how future decisions by the courts, the U.S. Congress or the USPTO may impact the value of our patents.

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We have limited foreign intellectual property rights and may not be able to protect our intellectual property rights throughout the world.

We have limited intellectual property rights outside the U.S. Filing, prosecuting and defending patents on product candidates in all countries throughout the
world would be prohibitively expensive, and our intellectual property rights in some countries outside the U.S. can be less extensive than those in the U.S.
In addition, the laws of some foreign countries do not protect intellectual property to the same extent as federal and state laws in the U.S. Consequently, we
may not be able to prevent third parties from practicing our inventions in all countries outside the U.S., or from selling or importing products made using
our  inventions  in  and  into  the  U.S.  or  other  jurisdictions.  Competitors  may  use  our  technologies  in  jurisdictions  where  we  have  not  obtained  patents  to
develop their own products and further, may export otherwise infringing products to territories where we have patents, but enforcement is not as strong as
that in the U.S. These products may compete with our products and our patents or other intellectual property rights may not be effective or sufficient to
prevent them from competing.

Many  companies  have  encountered  significant  problems  in  protecting  and  defending  intellectual  property  in  foreign  jurisdictions.  The  legal  systems  of
certain  countries,  particularly  China  and  certain  other  developing  countries,  do  not  favor  the  enforcement  of  patents,  trade  secrets  and  other  intellectual
property, particularly those relating to biopharmaceutical products, which could make it difficult for us to stop the infringement of our patents or marketing
of  competing  products  in  violation  of  our  proprietary  rights  generally.  To  date,  we  have  not  sought  to  enforce  any  issued  patents  in  these  foreign
jurisdictions. Proceedings to enforce our patent rights in foreign jurisdictions could result in substantial costs and divert our efforts and attention from other
aspects of our business, could put our patents at risk of being invalidated or interpreted narrowly and our patent applications at risk of not issuing and could
provoke third parties to assert claims against us. We may not prevail in any lawsuits that we initiate, and the damages or other remedies awarded, if any,
may not be commercially meaningful. The requirements for patentability may differ in certain countries, particularly developing countries. Furthermore,
generic drug manufacturers or other competitors may challenge the scope, validity or enforceability of our or our licensors’ patents, requiring us or our
licensors to engage in complex, lengthy and costly litigation or other proceedings. Certain countries in Europe and developing countries, including China
and India, have compulsory licensing laws under which a patent owner may be compelled to grant licenses to third parties. In those countries, we and our
licensors  may  have  limited  remedies  if  patents  are  infringed  or  if  we  or  our  licensors  are  compelled  to  grant  a  license  to  a  third  party,  which  could
materially  diminish  the  value  of  those  patents.  This  could  limit  our  potential  revenue  opportunities.  Accordingly,  our  efforts  to  enforce  our  intellectual
property rights around the world may be inadequate to obtain a significant commercial advantage from the intellectual property that we develop or license.

We may be subject to claims that our employees, consultants or independent contractors have wrongfully used or disclosed confidential information of
third parties.

We have received confidential and proprietary information from third parties. In addition, we employ individuals who were previously employed at other
biotechnology  or  pharmaceutical  companies.  We  may  be  subject  to  claims  that  we  or  our  employees,  consultants  or  independent  contractors  have
inadvertently  or  otherwise  used  or  disclosed  confidential  information  of  these  third  parties  or  our  employees’  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 cost and be a
distraction to our management and employees.

Risks Related to Ownership of our Common Stock

If we fail to satisfy applicable listing standards, our common stock may be delisted from the Nasdaq Capital Market.

Our ability to publicly or privately sell equity securities and the liquidity of our common stock could be adversely affected if we are delisted from The
Nasdaq Capital Market or if we are unable to transfer our listing to another stock market. On May 5, 2021, we were notified by The Nasdaq Stock Market
LLC (“Nasdaq”), that we were in breach of Listing Rule 5450(b)(2)(A), for continued listing on The Nasdaq Capital Market because the market value of
our listed securities for 30 consecutive business days had been less than $35 million. On December 10, 2021, we were notified by Nasdaq that we had
regained compliance with Listing Rule 5550(b)(1), which requires stockholders' equity of at least $2.5 million for continued listing of our common stock.
Accordingly, we regained compliance with the continued listing requirements of The Nasdaq Capital Market.

Although we were able to regain compliance with the continued listing requirements of The Nasdaq Capital Market, we cannot assure you that we will be
able to do so in the future. If our common stock is delisted by Nasdaq, it could lead to a number of negative implications, including an adverse effect on the
price  of  our  common  stock,  increased  volatility  in  our  common  stock,  reduced  liquidity  in  our  common  stock,  the  loss  of  federal  preemption  of  state
securities laws and greater difficulty in obtaining financing.

In addition, delisting of our common stock could deter broker-dealers from making a market in or otherwise seeking or generating interest in our common
stock, could result in a loss of current or future coverage by certain sell-side analysts and might deter

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certain  institutions  and  persons  from  investing  in  our  securities  at  all.  Delisting  could  also  cause  a  loss  of  confidence  of  our  customers,  collaborators,
vendors, suppliers and employees, which could harm our business and future prospects.

If our common stock is delisted by Nasdaq, the price of our common stock may decline, and although our common stock may be eligible to trade on the
OTC Bulletin Board, another over-the-counter quotation system, or on the pink sheets, 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 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 shareholders to sell our common stock in the secondary market.

The price of our stock is volatile and you could lose all or part of your investment.

The trading price of our common stock is likely to continue to be highly volatile and subject to wide fluctuations in response to various factors, some of
which are beyond our control, including market conditions in general and a limited trading volume for our shares. In addition to the factors discussed in this
“Risk Factors” section and elsewhere in our Annual Report, these factors include:

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the commencement, enrollment or results of the planned clinical trials of our product candidates or any future clinical trials we may conduct, or
changes in the development status of our product candidates;

any delay in our regulatory filings for our product candidates and any adverse development or perceived adverse development with respect to the
applicable regulatory authority’s review of such filings, including without limitation the FDA’s issuance of a “refusal to file” letter or a request for
additional information;

adverse results or delays in our ongoing or future clinical trials;

our decision to initiate a clinical trial, not to initiate a clinical trial or to terminate an existing clinical trial;

adverse regulatory decisions, including failure to receive regulatory approval of our product candidates;

changes in laws or regulations applicable to our products, including but not limited to clinical trial requirements for approvals;

adverse developments concerning our CID technology platform and our small molecule drug rimiducid;

adverse developments concerning our contract manufacturers;

changes in the structure of healthcare payment systems;

our inability to maintain successful collaborations or to establish new collaborations if needed;

our failure to commercialize our product candidates;

additions or departures of key scientific or management personnel;

unanticipated serious safety concerns related to the use of our product candidates;

introduction of new products or services offered by us or our competitors;

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

our ability to effectively manage our growth;

the size and growth of our initial target markets;

our ability to successfully treat additional types of diseases and cancers or at different stages;

actual or anticipated variations in quarterly operating results;

our cash position;

our failure to meet the estimates and projections of the investment community or that we may otherwise provide to the public;

publication of research reports about us or our industry, or immunotherapy in particular, or positive or negative recommendations or withdrawal of
research coverage by securities analysts;

changes in the market valuations of similar companies;

overall performance of the equity markets;

sales of our common stock by us or our stockholders in the future;

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trading volume of our common stock;

changes in accounting practices;

ineffectiveness of our internal controls;

disputes or other developments relating to proprietary rights, including patents, litigation matters and our ability to obtain patent protection for our
technologies;

significant lawsuits, including patent or stockholder litigation;

general political and economic conditions; and

other events or factors, many of which are beyond our control.

In addition, the stock market in general, and biopharmaceutical companies in particular, have experienced extreme price and volume fluctuations that have
often  been  unrelated  or  disproportionate  to  the  operating  performance  of  these  companies.  Broad  market  and  industry  factors  may  negatively  affect  the
market price of our common stock, regardless of our actual operating performance. In the past, securities class action litigation has often been instituted
against  companies  following  periods  of  volatility  in  the  market  price  of  a  company’s  securities.  This  type  of  litigation,  if  instituted,  could  result  in
substantial costs and a diversion of management’s attention and resources, which would harm our business, operating results or financial condition.

We do not intend to pay dividends on our common stock, so any returns will be limited to the value of our stock.

We currently anticipate that we will retain future earnings for the development, operation and expansion of our business and do not anticipate declaring or
paying any cash dividends for the foreseeable future.

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

Holders of 5% or more of our capital stock and their respective affiliates beneficially own a significant portion of our voting stock, including shares subject
to outstanding options. As a result, if these shareholders were to choose to act together, they would have the ability to significantly influence all matters
requiring  stockholder  approval.  For  example,  these  stockholders  may  be  able  to  significantly  influence  elections  of  directors,  amendments  of  our
organizational  documents,  or  approval  of  any  merger,  sale  of  assets,  or  other  major  corporate  transaction.  This  may  prevent  or  discourage  unsolicited
acquisition proposals or offers for our common stock that you may feel are in your best interest as one of our stockholders.

Changes in accounting rules, assumptions and/or judgments could materially and adversely affect us.

Accounting  rules  and  interpretations  for  certain  aspects  of  our  operations  are  highly  complex  and  involve  significant  assumptions  and  judgment.  These
complexities  could  lead  to  a  delay  in  the  preparation  and  dissemination  of  our  financial  statements.  Furthermore,  changes  in  accounting  rules  and
interpretations or in our accounting assumptions and/or judgments, such as asset impairments, could significantly impact our financial statements. In some
cases,  we  could  be  required  to  apply  a  new  or  revised  standard  retroactively,  resulting  in  restating  prior  period  financial  statements.  Any  of  these
circumstances could have a material adverse effect on our business, prospects, liquidity, financial condition and results of operations.

Our consolidated financial statements, including our liabilities and statements of operations are subject to quarterly changes in our accounting of our
outstanding Series 1 Preferred Stock and related warrants.

In accordance with ASC Topic 815, Accounting for Derivative Instruments and Hedging Activities, and ASC Topic 480, Liabilities-Distinguishing  from
Equity, convertible preferred shares are accounted for as temporary equity and warrants are accounted for as liabilities at their fair value during periods
where they can be net cash settled in case of a change in control transaction. The warrants are accounted for as a liability at their fair value at each reporting
period. The value of the derivative warrant liability is re-measured at each reporting period with changes in fair value recorded in earnings. To derive an
estimate  of  the  fair  value  of  these  warrants,  the  binomial  model  is  utilized,  adjusted  for  the  effect  of  dilution,  which  embodies  all  of  the  requisite
assumptions  (including  trading  volatility,  estimated  terms,  dilution  and  risk-free  rates)  necessary  to  determine  the  fair  value  of  these  instruments.  This
process requires the development of significant and subjective estimates that may, and are likely to, change over the duration of the instrument with related
changes in internal and external market factors. As a result, our consolidated financial statements and results of operations may fluctuate quarterly, based
on  factors,  such  as  the  trading  value  of  our  common  stock  and  certain  assumptions,  which  are  outside  of  our  control.  Consequently,  our  liabilities  and
consolidated statements of operations may vary quarterly, based on factors other than our revenues and expenses. The liabilities and accounting line items
associated  with  our  derivative  securities  on  our  balance  sheet  and  statement  of  operations  are  non-cash  items,  and  the  inclusion  of  such  items  in  our
financial statements may materially affect the outcome of our quarterly and annual results, even though such items are non-cash and do not affect the cash
we have available for operations. Investors should take such derivative

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accounting  matters  and  other  non-cash  items  into  account  when  comparing  our  quarter-to-quarter  and  year-to-year  operating  results  and  financial
statements.

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

Certain holders of our outstanding shares of common stock, are entitled to rights with respect to the registration of their shares under the Securities Act of
1933, as amended, or the Securities Act. Any sales of these shares by such stockholders could have a material adverse effect on the trading price of our
common stock.

We register on Form S-8 all shares of common stock that are issuable under our 2019 Equity Incentive Plan, as amended, or the EIP. As a consequence,
these shares can be freely sold in the public market upon issuance, subject to volume limitations applicable to affiliates.

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

We expect that significant additional capital will be needed in the future to continue our planned operations, including conducting clinical trials, expanded
research  and  development  activities  and  costs  associated  with  operating  a  public  company.  To  raise  capital,  we  may  sell  common  stock,  convertible
securities or other equity securities in one or more transactions at prices and in a manner we determine from time to time, including pursuant to our shelf
registration statement on Form S-3 that we filed with the SEC. If we sell common stock, convertible securities or other equity securities, investors may be
materially  diluted  by  subsequent  sales.  For  example,  in  December  2021  we  completed  a  private  placement  pursuant  to  which  we  issued  pre-funded
warrants to purchase an aggregate of 20,559,210 shares of our common stock and accompanying warrants to purchase an aggregate of 2,055,920 shares of
common  stock,  and  our  outstanding  shares  of  common  stock  as  of  March  21,  2022  was  8,552,207.  This  transaction  resulted,  and  any  similar  future
transactions may also result, in material dilution to our existing stockholders, and new investors could gain rights, preferences and privileges senior to the
existing holders of our common stock.

We completed a public offering of our Series 1 preferred stock on August 21, 2019, and if we are required to redeem shares of preferred stock, our cash
position will be negatively impacted. In addition, we may not have sufficient funds to redeem such shares of preferred stock.

We  issued  575,000  shares  of  Series  1  preferred  stock  in  connection  with  our  August  2019  public  offering.  Subject  to  the  terms  of  our  certificate  of
incorporation, at any time on or after August 21, 2024, some or all of our outstanding shares of preferred stock will be redeemable at the option of the
holder at a redemption price of $100.00 per share of Series 1, upon delivery of an irrevocable written notice to us. If a holder of preferred stock requests
redemption we will be required to redeem such shares of preferred stock. However, we may be unable to redeem such preferred stock if restrictions under
applicable law or contractual obligations prohibit such redemption. For example, Delaware law provides that a redemption on capital stock may only be
paid  from  “surplus”  or,  if  there  is  no  “surplus,”  from  a  corporation’s  net  profits  for  the  then-current  or  the  preceding  fiscal  year.  Unless  we  operate
profitably, our ability to redeem the preferred stock would require the availability of adequate “surplus,” which is defined as the excess, if any, of our net
assets  (total  assets  less  total  liabilities)  over  our  capital.  To  date,  we  have  operated  at  a  loss.  Accordingly,  if  we  do  not  have  sufficient  “surplus”  under
Delaware  law,  we  would  be  unable  to  effect  such  redemption.  If  we  do  have  sufficient  “surplus”  to  effect  such  redemption,  our  available  cash  will  be
negatively impacted and our ability to use the net proceeds from this offering could be substantially limited. In addition, such reduction in our available
cash could decrease the trading price of our common stock, and, accordingly, the preferred stock and our warrants.

Certain investors in the 2019 private placement will have the ability to control or significantly influence certain business decisions.

Pursuant to the terms of the 2019 securities purchase agreement for the private placement transaction, certain investors in the private placement transaction
have  consent  rights  over  certain  significant  matters  of  the  Company’s  business.  These  include  decisions  to  authorize  or  issue  equity  securities  that  are
senior or pari passu to the Series 3 preferred stock with respect to liquidation preference, the incurrence of indebtedness in excess of $1,000,000, the sale or
license of the Company’s iMC switch

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technology and the payment of dividends. As a result, these stockholders, acting together, will have significant influence over certain matters affecting our
business.

Anti-takeover provisions under our charter documents and Delaware law could delay or prevent a change of control which could limit the market price
of our common stock and may prevent or frustrate attempts by our stockholders to replace or remove our current management.

Our amended and restated certificate of incorporation and amended and restated bylaws contain provisions that could delay or prevent a change of control
of our company or changes in our board of directors that our stockholders might consider favorable. Some of these provisions include:

•

•

•

•

•

•

•

a board of directors divided into three classes serving staggered three-year terms, such that not all members of the board will be elected at one
time;

a prohibition on stockholder action through written consent, which requires that all stockholder actions be taken at a meeting of our stockholders;

a requirement that special meetings of stockholders be called only by the chairman of the board of directors, the chief executive officer, or by a
majority of the total number of authorized directors;

advance notice requirements for stockholder proposals and nominations for election to our board of directors;

a requirement that no member of our board of directors may be removed from office by our stockholders except for cause and, in addition to any
other vote required by law, upon the approval of not less than two-thirds of all outstanding shares of our voting stock then entitled to vote in the
election of directors;

a requirement of approval of not less than two-thirds of all outstanding shares of our voting stock to amend any bylaws by stockholder action or to
amend specific provisions of our certificate of incorporation; and

the  authority  of  the  board  of  directors  to  issue  convertible  preferred  stock  on  terms  determined  by  the  board  of  directors  without  stockholder
approval and which convertible preferred stock may include rights superior to the rights of the holders of common stock.

In addition, because we are incorporated in Delaware, we are governed by the provisions of Section 203 of the Delaware General Corporate Law, which
may prohibit certain business combinations with stockholders owning 15% or more of our outstanding voting stock. These anti-takeover provisions and
other provisions in our amended and restated certificate of incorporation and amended and restated bylaws could make it more difficult for stockholders or
potential acquirers to obtain control of our board of directors or initiate actions that are opposed by the then-current board of directors and could also delay
or impede a merger, tender offer or proxy contest involving our company. These provisions could also discourage proxy contests and make it more difficult
for  you  and  other  stockholders  to  elect  directors  of  your  choosing  or  cause  us  to  take  other  corporate  actions  you  desire.  Any  delay  or  prevention  of  a
change of control transaction or changes in our board of directors could cause the market price of our common stock to decline.

Our amended and restated certificate of incorporation and amended and restated bylaws provide that the Court of Chancery of the State of Delaware
will  be  the  exclusive  forum  for  substantially  all  disputes  between  us  and  our  stockholders,  which  could  limit  our  stockholders’  ability  to  obtain  a
favorable judicial forum for disputes with us or our directors, officers, or employees.*

Our amended and restated certificate of incorporation and our bylaws provide that, unless we consent in writing to the selection of an alternative forum, the
Court of Chancery of the State of Delaware is the exclusive forum for (i) any derivative action or proceeding brought on our behalf; (ii) any action asserting
a claim of breach of a fiduciary duty owed by any of our directors, officers or other employees to us or our stockholders; (iii) any action asserting a claim
against us or any of our directors, officers or other employees arising pursuant to any provision of the Delaware General Corporation Law, our amended
and restated certificate of incorporation or our amended and restated bylaws; or (iv) any action asserting a claim against us or any of our directors, officers
or other employees governed by the internal affairs doctrine.

These provisions would not apply to suits brought to enforce a duty or liability created by the Exchange Act. Furthermore, Section 22 of the Securities Act
creates concurrent jurisdiction for federal and state courts over all such Securities Act actions. Accordingly, both state and federal courts have jurisdiction
to entertain such claims.

These exclusive forum provisions may limit a stockholder’s ability to bring a claim in a judicial forum that it finds favorable for disputes with us or our
directors, officers, or other employees, which may discourage lawsuits against us and our directors, officers and other employees. If a court were to find
either  exclusive-forum  provision  to  be  inapplicable  or  unenforceable  in  an  action,  we  may  incur  further  significant  additional  costs  associated  with
resolving the dispute in other jurisdictions, all of which could seriously harm our business.

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

The trading market for our common stock depends in part on the research and reports that securities or industry analysts publish about us or our business.
In the event securities or industry analysts that cover us downgrade our stock or publish inaccurate or unfavorable research about our business, our stock
price may decline. If one or more of these analysts ceases coverage of us or fails to publish reports on us regularly, demand for our stock could decrease,
which might cause our stock price and trading volume to decline.

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ITEM 1B.  Unresolved Staff Comments

None.

ITEM 2.  Properties

During 2021, the Company exited its Houston and South San Francisco office facilities and the leases were terminated. As of December 31, 2021, the
Company had no physical properties.

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ITEM 3.  Legal Proceedings

The information set forth under the “Litigation” subheading in Note 8 - Commitments and Contingencies of Notes to Consolidated Financial Statements in
Part II, Item 8 of this Annual Report on Form 10-K is incorporated herein by reference.

ITEM 4.  Mine Safety Disclosures

Not applicable.

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PART II

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

Market Information

Our common stock is currently listed on The Nasdaq Capital Market under the symbol "BLCM".

Holders of Record

As of March 21, 2022, there were 14 stockholders of record of our common stock. Certain shares are held in “street” name and thus the actual number of
beneficial owners of such shares is not known or included in the foregoing number.

Dividend Policy

We have never declared or paid any dividends on our common stock. We currently intend to retain all available funds and any future earnings to support
our operations and finance the growth and development of our business and we do not anticipate paying any cash dividends in the foreseeable future. Any
future determination related to our dividend policy will be made at the discretion of our board of directors and will depend upon, among other factors, our
results  of  operations,  financial  condition,  capital  requirements,  contractual  restrictions,  business  prospects  and  other  factors  our  board  of  directors  may
deem relevant.

Securities Authorized for Issuance under Equity Compensation Plans

Information about our equity compensation plans is incorporated herein by reference to Item 12 of Part III of this Annual Report.

Recent Sales of Unregistered Securities

None.

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ITEM 6. [Reserved]

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ITEM 7.  Management’s Discussion and Analysis of Financial Condition and Results of Operations

The  following  discussion  and  analysis  should  be  read  in  conjunction  with  the  financial  statements  and  related  notes  included  in  "Item  8  -  Financial
Statements and Supplementary Data" in this Annual Report on Form 10-K. The following discussion contains forward-looking statements that involve risks
and  uncertainties.  Our  actual  results  could  differ  materially  from  those  expressed  or  implied  in  any  forward-looking  statements  as  a  result  of  various
factors, including those set forth under the caption “Item 1A. Risk Factors.”

On February 5, 2020, we filed a Certificate of Amendment of the Amended and Restated Certificate of Incorporation with the Secretary of State of the State
of Delaware to (i) effect a reverse stock split of all issued and outstanding shares of our common stock at a ratio of 1-for-10 and (ii) reduce the number of
authorized shares of our common stock from 200,000,000 to 40,000,000.

On February 5, 2020, we effected a reverse stock split of all issued and outstanding shares of our common stock at a ratio of 1-for-10, and reduced the
number of authorized shares of our common stock from 200,000,000 to 40,000,000. Share related amounts have been retroactively adjusted in this Annual
Report on Form 10-K to reflect this reverse stock-split for all periods presented.

Overview

We are a clinical stage biopharmaceutical company focused on discovering and developing novel, controllable cellular immunotherapies for various forms
of cancer, including both hematological cancers and solid tumors. We are advancing CAR-T cell therapies, which are an innovative approach in which a
patient’s  or  donor’s  T  cells  are  genetically  modified  to  carry  chimeric  antigen  receptors,  or  CARs.  We  are  using  our  proprietary  Chemical  Induction  of
Dimerization,  or  CID,  technology  platform  to  engineer  our  product  candidates  with  switch  technologies  that  are  designed  to  control  components  of  the
immune system in real time. By incorporating our CID platform, our product candidates may offer better efficacy and safety outcomes than are seen with
current  cellular  immunotherapies.  For  additional  information  about  our  business,  and  candidate  development  programs,  see  the  discussions  contained
within “Item 1. Business” in this Annual Report.

Results of Operations

The following table sets forth our results of operations for the periods indicated:

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(in thousands)
Revenues

Supply agreement
License revenue

Total revenues
Operating expenses:

Research and development
General and administrative
Total operating expenses

Other operating income (expense)

Impairment of property and equipment
(Loss) Gain on dispositions, net
Total other operating income (expense)

Loss from operations
Other income (expense):
Interest income
Interest expense
Change in fair value of warrant and private placement
option liabilities
Gain on extinguishment of debt
Other income
Total other income

Net loss

Revenues

$

$

$

December 31, 2021

December 31, 2020

Change

Year Ended

700  $

5,500 
6,200  $

23,578 
7,010 
30,588 

— 
(478)
(478)
(24,866)

32 
(4)

15,126 
— 
7 
15,161 
(9,705) $

—  $
500 
500  $

39,052 
15,531 
54,583 

(1,265)
3,656 
2,391 
(51,692)

387 
(2,659)

46,130 
112 
— 
43,970 
(7,722) $

700 
5,000 
5,700 

(15,474)
(8,521)
(23,995)

1,265 
(4,134)
(2,869)
26,826 

(355)
2,655 

(31,004)
(112)
7 
(28,809)
(1,983)

The increase in revenues for the year ended December 31, 2021, compared to last year, was due to agreements executed with external parties during the
year. In the first quarter of 2021, we entered into a multi-year supply agreement with Takeda Development Center Americas, Inc. (Takeda) for the supply of
rimiducid for potential use in clinical trials of TAK-007 (CD19 CAR-NK cell therapy). The supply was fulfilled in the second quarter of 2021 generating
revenue of $0.7 million. In the third quarter of 2021, we entered into an option and license agreement with The University of Texas M. D. Anderson Cancer
Center (“MD Anderson”) for certain option and license rights to CaspaCIDe and related technologies. An upfront fee under the agreement of $5.0 million
was recognized as revenue, together with $0.5 million of annual license fee under a previous license agreement with MD Anderson. For the year ended
December 31, 2020, the only source of revenue was the annual license fee of $0.5 million.

Research and Development Expenses (R&D)

The decrease in R&D expenses for the year ended December 31, 2021, compared to the year ended December 31, 2020, was primarily due to reduced
expenses related to rivo-cel related activities, the sale of the manufacturing facility, and the reduction in force that was implemented in the fourth quarter of
2020, partially offset by an increase in expenses related to our GoCAR-T programs. This resulted in $12.3 million reduction in salaries, benefits, travel, and
share  based  compensation  related  charges  and  a  $3.2  million  reduction  in  general  R&D  supplies,  technical  operations  and  pharmaceutical  development
expenses  and  facility  charges  primarily  due  to  lower  clinical  trial  activities.  Additionally,  depreciation  expense  decreased  $0.1  million  due  to  the
manufacturing facility and related laboratories disposed of in April 2020 and additional laboratory assets and equipment sold in March 2021.

General and Administrative Expenses (G&A)

The  decrease  in  G&A  expenses  for  the  year  ended  December  31,  2021,  compared  to  the  year  ended  December  31,  2020,  was  primarily  due  the
aforementioned  reduction  in  force  that  reduced  employee-related  charges  by  $6.8  million  as  well  as  the  reduction  in  rivo-cel  related  commercialization
activities that reduced charges by $1.7 million.

Impairment

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In connection with the Company’s restructuring plan, the management elected to seek an exit to its leased R&D facility in Houston, Texas during the fourth
quarter of 2020. As a result, we reclassified the assets and liabilities associated with the leased facility as held for sale, which included a right-of-use asset
of $0.5 million, and property plant and equipment of $2.3 million. Based on the cost to exit the lease and the net realizable value of the related assets, we
recognized an impairment charge of $1.3 million for the year ended December 31, 2020. The sale of the assets and equipment was completed in the first
quarter of 2021, and there was no additional impairment recognized for the year ended December 31, 2021.

Gain on dispositions, net

The decrease in gain of dispositions, net for the year ended December 31, 2021, compared to last year, was primarily due to the disposal of the clinical
supply manufacturing facility to MD Anderson in the second quarter of 2020 which resulted a gain of $3.7 million in 2020. In addition, there was a loss on
termination of the South San Francisco office space of $0.5 million during the first quarter of 2021.

Other Income (Expense)

Other  income  or  expense  primarily  consists  of  interest  income,  interest  expense,  and  changes  in  fair  values  of  our  warrant  liability  and  the  private
placement option, which are remeasured at each reporting period. Due to the nature of the inputs in the model used to assess the fair value of the warrant
liability and private placement option, we may experience significant fluctuations at each reporting period. These fluctuations may be due to a variety of
factors, including changes in our stock price and changes in stock price volatility over the remaining term of the warrants and options.

The decrease in other income for the year ended December 31, 2021, was primarily due to a decreased gain of $15.1 million from the change in fair value
of our warrant and private placement option liabilities, compared to a gain from change in fair value of $46.1 million for the year ended December 31,
2020. The bigger change in fair value over 2020 was primarily driven by a more significant decrease in our stock price compared to 2021. Meanwhile,
there is a decrease of $3.0 million in interest expense for the year ended December 31, 2021 compared to last year, as a result of the early retirement of the
Oxford Loan in 2020.

Liquidity and Capital Resources

Sources of Liquidity

At December 31, 2021, we had cash, cash equivalents, and restricted cash of $47.7 million and net cash used in operations of approximately $23.1 million
for the year ended December 31, 2021. Notably, in December 2021, we completed a private placement equity financing transaction for gross proceeds of
approximately $35.0 million before deducting placement agent commissions and offering expenses.

The accompanying consolidated financial statements have been prepared on the basis that there is no substantial doubt about our ability to continue as a
going concern, which contemplates realization of assets and the satisfaction of liabilities in the normal course of business. Our cash resources are primarily
consumed  by  operating  activities  and  we  expect  negative  cash  flows  from  operations  to  continue  for  at  least  the  next  12  months.  We  do  not  have  any
material  contractual  obligations  or  commitments  as  of  December  31,  2021.  Our  primary  uses  of  capital  are,  and  we  expect  will  continue  to  be,
compensation and related expenses, third-party clinical research and development services, clinical costs, legal and other regulatory expenses, and general
overhead costs. Based on our current research and development plans and our timing expectations related to the progress of our programs, we believe that
our cash and cash equivalents will be sufficient to fund our operating expenses and capital expenditure requirements through at least mid-2023.

We plan to continue attempting to obtain future financing and/or engage in strategic transactions, but we cannot predict, with certainty, the outcome of our
actions to generate liquidity, including the availability of additional equity or debt financing, or whether such actions would generate the expected liquidity
as  currently  planned.  To  continue  as  a  going  concern,  we  may  postpone  or  eliminate  some  of  our  research  and  development  programs  and  reduce  our
administrative costs. We may also intend to seek additional funding including, but not limited to, any or all of the following potential sources:

We  have  an  effective  shelf  registration  statement  on  Form  S-3  for  the  offer  and  sale  of  up  to  $400.0  million  of  our  securities,  of  which  approximately
$317.5 million remains available for future offerings. We may pursue additional funding through the sale of our securities in one or more offerings under
this registration statement; however, we cannot assure you that we will be able to do so on favorable terms. Our ability to offer and sell our securities in a
primary offering on our Form S-3 is currently limited by Instruction I.B.6 of Form S-3, commonly referred to as the “baby shelf” limitation. If we raise
additional capital through the sale of equity or convertible debt securities, the ownership interests of our stockholders will be diluted, and the terms may
include liquidation or other preferences that could adversely affect the rights of our existing stockholders. If we raise additional capital through the issuance
of debt securities, we could incur fixed payment obligations and become subject to certain restrictive covenants, including limitations on

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our  ability  to  incur  additional  debt  and  acquire  or  license  intellectual  property  rights,  and  other  operating  restrictions  that  could  restrict  our  ability  to
conduct our business.

In addition, we may receive additional capital through the exercise of outstanding warrants to purchase our stock if our stock price sufficiently increases.
As of December 31, 2021, warrants to purchase 5,750,000 shares of our Series 1 preferred stock at an exercise price of $130.00 per share (equivalent to
$13.00 per share of common stock), warrants to purchase 4,149,378 shares of our common stock at an exercise price of $6.50 per share and warrants to
purchase 2,055,920 shares of our common stock at an exercise price of $1.69 per share were outstanding. The preferred stock warrants expire on August
21, 2026 and the common warrants expire on November 3, 2025 and December 7, 2028, respectively.

As a result of the COVID-19 pandemic and actions taken to slow its spread, the global credit and financial markets have experienced extreme volatility,
including diminished liquidity and credit availability, declines in consumer confidence, declines in economic growth, increases in unemployment rates and
uncertainty  about  economic  stability.  There  can  be  no  assurance  that  further  deterioration  in  credit  and  financial  markets  and  confidence  in  economic
conditions will not occur. If equity and credit markets deteriorate, it may make any necessary debt or equity financing more difficult to obtain, more costly
and/or more dilutive. Moreover, if we do not obtain such additional funds, there could be substantial doubt about our ability to continue as a going concern
and increased risk of insolvency, which could result in a total loss of investment to our stockholders and other security holders.

Cash Flows

Operating Activities

Net cash used in operating activities during the year ended December 31, 2021, was $23.1 million compared to $56.7 million for the year ended December
31, 2020. The primary operating activities during 2021 were (1) $9.7 million of net losses, (2) a $15.1 million non-cash gain from change in fair market
value of warrant derivative and private placement option liabilities, (3) a $2.4 million decrease from operating assets and liabilities, and (4) a $0.5 million
of loss on dispositions, net. These activities were partially offset by share-based compensation charges of $3.4 million and other smaller non-cash items.

Investing Activities

Net  cash  provided  by  investing  activities  during  the  year  ended  December  31,  2021,  was  $0.9  million  compared  to  $14.1  million  for  the  year  ended
December  31,  2020.  The  net  cash  provided  by  investing  activities  during  the  year  ended  December  31,  2021,  was  primarily  due  to  $0.9  million  of  net
proceeds received from the sale of property and equipment. The $14.1 million of net cash provided by investing activities during 2020 was also related to
proceeds from the sale of property and equipment.

Financing Activities

Net cash provided by financing activities during the year ended December 31, 2021, was $32.9 million compared to net cash used of $14.2 million for the
year ended December 31, 2020. The net cash provided by financing activities during the year ended December 31, 2021 was generated from the issuance of
pre-funded warrants during the private placement closed in December 2021, net of offering expenses. The net cash used in financing activities for the year
ended December 31, 2020 was primarily due to the principal payments and the subsequent early retirement of debt totaling $37.1 million partially offset by
proceeds from the issuance of common stock and pre-funded warrants, net in the amount of $22.9 million.

As  of  December  31,  2021,  we  do  not  have  any  short-term  or  long-term  lease  liabilities,  debt  obligations  or  other  material  capital  commitments.  The
expected capital expenditures for the next 12 months are minimal.

Off-Balance Sheet Arrangements

We do not have any off-balance sheet arrangements (as defined by applicable regulations of the SEC) that are reasonably likely to have a current or future
material effect on our financial condition, results of operations, liquidity, capital expenditures or capital resources. We do not have any relationships with
unconsolidated entities or financial partnerships, such as entities often referred to as structured finance or special purpose entities, which would have been
established for the purpose of facilitating off-balance sheet arrangements or for any other contractually narrow or limited purpose.

Critical Accounting Policies and Significant Estimates

Management's  discussion  and  analysis  of  our  financial  condition  and  results  of  operations  are  based  on  our  financial  statements,  which  are  prepared  in
accordance with U.S. generally accepted accounting principles, or GAAP. The preparation of these financial statements requires us to make estimates and
assumptions that affect the reported amounts of assets, liabilities, revenues, costs and expenses and related disclosures. We base our estimates on historical
experience and on various other assumptions that we believe to

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be reasonable under the circumstances. In many instances, we could have reasonably used different accounting estimates, and in other instances changes in
the  accounting  estimates  are  reasonably  likely  to  occur  from  period  to  period.  Accordingly,  actual  results  could  differ  significantly  from  management’s
estimates under different assumptions or conditions. To the extent that there are material differences between these estimates and actual results, our future
financial  statement  presentation,  financial  condition,  results  of  operations  and  cash  flows  will  be  affected.  While  our  significant  accounting  policies  are
described in the notes to our financial statements, we believe that the accounting policies discussed below are critical to understanding our historical and
future  performance,  as  these  policies  related  to  the  more  significant  areas  involving  management’s  judgments  and  estimates.  Our  management  has
discussed the development and selection of these critical accounting estimates with the audit committee of our board of directors and the audit committee
has reviewed the company’s disclosure relating to it in this MD&A.

Warrant Derivatives

Freestanding  public  warrants  exercisable  for  multiple  underlying  instruments  are  classified  as  liabilities.  The  Company  accounts  for  these  warrants  in
accordance  with  ASC  Topic  480,  Distinguishing Liabilities From Equity  (“ASC  480”)  and  ASC  Topic  815,  Accounting  for  Derivative  Instruments  and
Hedging Activities (“ASC 815”). The Company estimates the fair value of these liabilities using the binomial option model. The option pricing model of
our warrant derivative liabilities are estimates and are sensitive to changes to certain inputs used in the pricing model. See Note 1 - Organization, Basis of
Presentation, and Summary of Significant Accounting Policies for a discussion of how the Company accounts for its warrant derivatives.

Freestanding  pre-funded  warrants  and  accompanying  warrants  exercisable  for  multiple  underlying  instruments  are  classified  as  equity.  The  Company
accounts for these warrants in accordance with ASC Topic 480, Distinguishing Liabilities From Equity (“ASC 480”) and ASC Topic 815, Accounting for
Derivative  Instruments  and  Hedging  Activities  (“ASC  815”).  Upon  the  issuance  of  pre-funded  warrants  or  the  exercise  of  its  accompanying  common
warrants, the Company receives proceeds from its investors which are recognized as equity. Furthermore, because pre-funded warrants and accompanying
warrants do not participate in dividends with common stockholders, they are not considered a participating security in its current form and, therefore, they
will be considered in the Company’s basic and diluted EPS calculations (if in net income position). See Note 1 - Organization, Basis of Presentation, and
Summary of Significant Accounting Policies for a discussion of how the Company accounts for its pre-funded warrants.

Private Placement Option

The Company previously entered into a 2019 securities purchase agreement that contained a call option on preferred shares that are puttable outside the
control of the Company. The Company accounted for the option in accordance with ASC Topic 480, Distinguishing Liabilities From Equity (“ASC 480”)
and ASC Topic 815, Accounting for Derivative Instruments and Hedging Activities (“ASC 815”). The Company estimated the fair value of the liability
using  a  binomial  lattice  model,  which  is  sensitive  to  changes  to  certain  inputs.  See  Note  1  -  Organization,  Basis  of  Presentation,  and  Summary  of
Significant Accounting Policies for a discussion of how the Company accounted for its private placement option derivative. The private placement option
was terminated on December 4, 2021, in connection with the 2021 securities purchase agreement.

Research and Development

Research and development expenses consist of expenses incurred in performing research and development activities, including compensation and benefits
for research and development employees and consultants, facilities expenses, overhead expenses, cost of laboratory supplies, manufacturing expenses, fees
paid to third parties and other outside expenses. We accrue for costs incurred as the services are being provided by monitoring the status of the clinical trial
or project and the invoices received from our external service providers. We adjust our accrual as actual costs become known. See Note 1 - Organization,
Basis  of  Presentation,  and  Summary  of  Significant  Accounting  Policies  for  a  discussion  of  how  the  Company  accounts  for  research  and  development
expenses.

Share-Based Compensation

The Company’s share-based awards include stock option grants and restricted stock awards. The estimated fair value for stock options, which determines
the Company’s calculation of compensation expense, is based on the Black-Scholes pricing model, which requires a number of estimates, including the
expected lives of awards, interest rates, stock volatility and other assumptions. Additionally, we apply a forfeiture rate to estimate the number of grants that
will  ultimately  vest,  as  applicable,  and  adjust  the  expense  as  these  awards  vest.  See  Note  1  -  Organization,  Basis  of  Presentation,  and  Summary  of
Significant Accounting Policies for a discussion of how the Company accounts for share-based compensation.

Recently Issued Accounting Pronouncements

See  Note  1  -  Organization,  Basis  of  Presentation,  and  Summary  of  Significant  Accounting  Policies  for  discussion  regarding  recent  accounting
pronouncements.

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ITEM 7A.  Quantitative and Qualitative Disclosures About Market Risk

As a smaller reporting company, we are not required to provide information typically disclosed under this item.

ITEM 8.  Financial Statements and Supplementary Data

Index to Financial Statements

The financial statements of Bellicum Pharmaceuticals, Inc. listed below are set forth in Item 8 of this Annual Report for the year ended December 31, 2021:

Report of Independent Registered Public Accounting Firm (PCAOB ID: 42)
Consolidated Balance Sheets
Consolidated Statements of Operations and Comprehensive Loss
Consolidated Statements of Redeemable Convertible Preferred Stock and Stockholders’ (Deficit) Equity
Consolidated Statements of Cash Flows
Notes to the Financial Statements

Page
63
65
66
67
68
69

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To the Stockholders and the Board of Directors of Bellicum Pharmaceuticals, Inc.

Opinion on the Financial Statements

Report of Independent Registered Public Accounting Firm

We have audited the accompanying consolidated balance sheets of Bellicum Pharmaceuticals, Inc. (the Company) as of December 31, 2021 and 2020, the
related consolidated statements of operations and comprehensive loss, redeemable convertible preferred stock and stockholders’ (deficit) equity and cash
flows  for  each  of  the  two  years  in  the  period  ended  December  31,  2021,  and  the  related  notes  (collectively  referred  to  as  the  “consolidated  financial
statements”).  In  our  opinion,  the  consolidated  financial  statements  present  fairly,  in  all  material  respects,  the  financial  position  of  the  Company  at
December 31, 2021 and 2020, and the results of its operations and its cash flows for each of the two years in the period ended December 31, 2021, in
conformity with U.S. generally accepted accounting principles.

Basis for Opinion

These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial
statements  based  on  our  audits.  We  are  a  public  accounting  firm  registered  with  the  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 audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable
assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. 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 audits, 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  audits  included  performing  procedures  to  assess  the  risks  of  material  misstatement  of  the  financial  statements,  whether  due  to  error  or  fraud,  and
performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in
the  financial  statements.  Our  audits  also  included  evaluating  the  accounting  principles  used  and  significant  estimates  made  by  management,  as  well  as
evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

Critical Audit Matter

The  critical  audit  matter  communicated  below  is  a  matter  arising  from  the  current  period  audit  of  the  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 financial statements and (2)
involved our especially challenging, subjective or complex judgments. The communication of the 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 account or disclosures to which it relates.

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Warrant liability valuation of Bellicum Pharmaceuticals

Description of the Matter

The  Company’s  warrant  derivative  liability  is  remeasured  at  fair  value  on  each  balance  sheet  date  and  is  valued  at  $2.8
million  as  of  December  31,  2021.  As  explained  in  Note  1  to  the  consolidated  financial  statements,  the  Company  holds
freestanding warrants that are exercisable for multiple underlying instruments that are potentially redeemable.

How We Addressed the
Matter in Our Audit

Auditing  management’s  calculation  of  estimated  fair  value  remeasurement  of  the  warrant  derivative  liability  was  complex
and  judgmental  due  to  the  use  of  a  complex  valuation  model  and  the  level  of  uncertainty  involved  in  management’s
assumptions used in the measurement process. In particular, management was required to estimate a volatility assumption at
December 31, 2021.

Our substantive audit procedures included, among others, evaluating the methodology and testing the significant assumption
stated  above  and  the  accuracy  and  completeness  of  the  underlying  data  used  in  management’s  warrant  derivative  liability
valuation assessment. To test the volatility, we compared the assumption to historical information and performed a sensitivity
analysis  to  evaluate  the  impact  of  changes  in  the  fair  value  estimate  that  would  result  from  changes  in  the  underlying
assumption.  We  also  involved  our  valuation  specialists  to  assist  in  the  evaluation  of  the  complex  valuation  model  and  the
volatility assumption in the fair value estimate.

/s/ Ernst & Young LLP

We have served as the Company’s auditor since 2014.

Houston, Texas

March 24, 2022

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Bellicum Pharmaceuticals, Inc.
Consolidated Balance Sheets
(in thousands, except par value and share data)

December 31, 2021

December 31, 2020

ASSETS
Current assets:

Cash and cash equivalents
Restricted cash
Accounts receivable, interest and other receivables
Prepaid expenses and other current assets
Assets held for sale

Total current assets
Operating lease right-of-use assets
Property and equipment, net
Other assets

Total assets
LIABILITIES, REDEEMABLE PREFERRED STOCK AND STOCKHOLDERS’ EQUITY
(DEFICIT)
Current liabilities:

Accounts payable
Accrued expenses and other current liabilities
Warrant derivative liability
Private placement option liability
Current portion of lease liabilities
Liabilities held for sale

Total current liabilities

Long-term lease liabilities

Total liabilities
Commitments and contingencies
Redeemable Preferred stock: $0.01 par value; 10,000,000 shares authorized

Series 1 redeemable convertible preferred stock, $0.01 par value, 1,517,500 shares authorized at
December 31, 2021 and December 31, 2020, 452,000 shares issued and outstanding at December
31, 2021 and December 31, 2020

Stockholders’ equity (deficit):

Common stock, $0.01 par value; 80,000,000 shares authorized at December 31, 2021 and
December 31, 2020, respectively; 8,497,025 shares issued and 8,429,279 shares outstanding at
December 31, 2021; 8,385,650 shares issued and 8,317,904 shares outstanding at December 31,
2020
Treasury stock: 67,746 shares held at December 31, 2021 and December 31, 2020
Additional paid-in capital
Accumulated other comprehensive loss
Accumulated deficit

Total stockholders’ equity (deficit)

Total liabilities, redeemable preferred stock and stockholders’ equity (deficit)

$

$

$

$

46,156  $
1,501 
205 
1,269 
— 
49,131 
— 
12 
— 
49,143  $

90  $

3,849 
2,773 
— 
— 
— 
6,712 
— 
6,712 

35,495 
1,501 
2 
802 
1,643 
39,443 
645 
189 
307 
40,584 

891 
4,165 
10,345 
7,803 
825 
672 
24,701 
344 
25,045 

18,036 

18,036 

85 
(5,056)
580,156 
(338)
(550,452)
24,395 
49,143  $

84 
(5,056)
543,561 
(339)
(540,747)
(2,497)
40,584 

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

65

Bellicum Pharmaceuticals, Inc.
Consolidated Statements of Operations and Comprehensive Loss
(in thousands, except share and per share amounts)

Table of Contents

Revenues
     Supply agreement
     License revenue
Total revenues
Operating expenses
     Research and development
     General and administrative
Total operating expenses
Other operating income (expense)

Impairment of property and equipment
(Loss) Gain on dispositions, net
Total other operating income (expense)
Loss from operations
Other income (expense):
     Interest income
     Interest expense
     Change in fair value of warrant and private placement option liabilities

Gain on extinguishment of debt

     Other income
Total other income

Net loss

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

Weighted-average shares outstanding-basic and diluted

Net loss
Other comprehensive income (loss):

Foreign currency translation adjustment

Comprehensive loss

December 31, 2021

December 31, 2020

$

$

$

$

$

700  $

5,500 
6,200 

23,578 
7,010 
30,588 

— 
(478)
(478)
(24,866)

32 
(4)
15,126 
— 
7 
15,161 
(9,705) $

(0.84) $

11,504,294

(9,705) $

1 
(9,704) $

0 
500 
500 

39,052 
15,531 
54,583 

(1,265)
3,656 
2,391 
(51,692)

387 
(2,659)
46,130 
112 
— 
43,970 
(7,722)

(1.34)

5,760,159

(7,722)

(12)
(7,734)

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

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Bellicum Pharmaceuticals, Inc.
Consolidated Statements of Redeemable Convertible Preferred Stock and Stockholders’ (Deficit) Equity
(amounts in thousands, except share data)

Additional
Paid-In
Capital

Accumulated
Deficit

Accumulated
Other
Comprehensive
Loss

Total
Stockholders’
(Deficit)
Equity

Series 1 Preferred

Common Stock

Treasury Stock

Balance, December 31, 2019
Share-based compensation
1-for-10 Reverse Stock Split
Issuance of common stock -
Employee Stock Purchase Plan
Issuance of common stock upon
vesting of restricted stock units
Issuance of common stock and
pre-funded warrants exercise, net
of issuance costs
Conversion of redeemable
convertible preferred stock into
common stock
Comprehensive loss

Balance, December 31, 2020
Share-based compensation
Issuance of common stock upon
vesting of restricted stock units
Issuance of pre-funded warrants,
net of issuance costs
Extinguishment of private option
liability
Comprehensive loss

Balance, December 31, 2021

Shares

Amount

Shares
538,000  $ 21,468  5,076,593  $
— 
— 

— 
— 

— 
— 

Amount
507 
— 
(457)

— 

— 

— 

— 

— 

14,975 

1,406 

—  2,432,676 

(86,000)
— 

(3,432)
— 
452,000  $ 18,036  8,385,650  $

860,000 
— 

— 

— 

— 

— 

— 

— 

111,375 

— 

— 

— 
— 

— 
— 
452,000  $ 18,036  8,497,025  $

— 
— 

— 

— 

25 

9 
— 
84 

— 

1 

— 

— 
— 
85 

Shares
(67,746) $ (5,056) $

Amount

— 
— 

— 

— 

— 

— 
— 

— 
— 

— 

— 

— 

— 
— 

511,684  $ (533,025) $

5,031 
457 

78 

— 

22,888 

— 
— 

— 

— 

— 

3,423 
— 

— 
(7,722)

(67,746) $ (5,056) $

543,561  $ (540,747) $

— 

— 

— 

— 
— 

— 

— 

— 

— 
— 

3,439 

(1)

32,908 

249 
— 

— 

— 

— 

— 
(9,705)

(67,746) $ (5,056) $

580,156  $ (550,452) $

(327) $
— 
— 

(26,217)
5,031 
— 

— 

— 

— 

— 
(12)
(339) $

— 

— 

— 

— 
1 
(338) $

78 

— 

22,913 

3,432 
(7,734)
(2,497)

3,439 

— 

32,908 

249 
(9,704)
24,395 

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

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Bellicum Pharmaceuticals Inc.
Consolidated Statements of Cash Flows
(in thousands)

December 31, 2021

December 31, 2020

Cash flows from operating activities:

Net loss

Adjustments to reconcile net loss to net cash used in operating activities:

Share-based compensation
Depreciation and amortization expense
Change in fair value of warrant and private placement derivative liabilities
(Gain) loss on dispositions, net
Amortization of right-of-use assets
Accretion of lease liability
Impairment of property and equipment
Amortization of deferred issuance costs
Gain on debt extinguishment
Changes in operating assets and liabilities:

Accounts receivable, interest and other receivables
Prepaid expenses and other assets
Accounts payable
Accrued liabilities and other

Net cash used in operating activities
Cash flows from investing activities:

Proceeds from sale of property and equipment
Purchases of property and equipment

Cash provided by investing activities
Cash flows from financing activities:

Payment on debt
Proceeds from exercise of stock options
Proceeds from issuance of stock from employee stock purchase plan
Proceeds from issuance of pre-funded warrants, net
Payment on financing lease obligations

Net cash provided by (used in) financing activities
Effect of exchange rate changes on cash
Net change in cash, cash equivalents and restricted cash
Cash, cash equivalents and restricted cash at beginning of period

Cash, cash equivalents and restricted cash at end of period
Supplemental cash flow information:
      Cash paid during the period for interest
Non-cash investing and financing activities:

Conversion of redeemable preferred stock into common stock
Reclassification of property and equipment, net to assets held for sale
Leasehold improvements paid by landlord

$

(9,705) $

3,439 
105 
(15,126)
478 
33 
23 
— 
— 
— 

170 
(462)
(801)
(1,260)
(23,106)

900 
(7)
893 

— 
— 
— 
32,908 
(35)
32,873 
1 
10,661 
36,996 
47,657  $

—  $

—  $
—  $
—  $

$

$

$
$
$

(7,722)

5,031 
1,472 
(46,130)
(3,656)
402 
414 
1,265 
550 
(112)

301 
563 
(1,917)
(7,111)
(56,650)

14,705 
(625)
14,080 

(37,155)
12 
78 
22,901 
(74)
(14,238)
(12)
(56,820)
93,816 
36,996 

2,340 

3,432 
2,300 
113 

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

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Bellicum Pharmaceuticals, Inc.
Notes to the Consolidated Financial Statements

NOTE 1 - ORGANIZATION, BASIS OF PRESENTATION, AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization

Bellicum  Pharmaceuticals,  Inc.  (“Bellicum”)  is  a  clinical  stage  biopharmaceutical  company  focused  on  discovering  and  developing  novel  cellular
immunotherapies  for  various  forms  of  cancer.  Bellicum  is  devoting  substantially  all  of  its  present  efforts  to  developing  next-generation  CAR-T  product
candidates in cellular immunotherapy.

Bellicum has two wholly-owned subsidiaries, Bellicum Pharma Limited, a private limited company organized under the laws of the United Kingdom, and
Bellicum  Pharma  GmbH,  a  private  limited  liability  company  organized  under  German  law.  Both  were  formed  for  the  purpose  of  developing  product
candidates  in  Europe.  Bellicum,  Bellicum  Pharma  Limited  and  Bellicum  Pharma  GmbH  are  collectively  referred  to  herein  as  the  “Company.”  All
intercompany balances and transactions among the consolidated entities have been eliminated in consolidation.

Operating  segments  are  identified  as  components  of  an  enterprise  about  which  separate  discrete  financial  information  is  available  for  evaluation  by  the
chief  operating  decision-maker.  The  Company  has  determined  that  it  has  one  operating  and  reporting  segment  as  it  allocates  resources  and  assesses
financial performance on a consolidated basis. The Company’s chief operating decision maker is its Chief Executive Officer who manages operations and
reviews the financial information as a single operating segment for purposes of allocating resources and evaluating its financial performance.

Reverse Stock Split

On February 5, 2020, the Company filed a Certificate of Amendment of the Amended and Restated Certificate of Incorporation with the Secretary of State
of the State of Delaware to (i) effect a reverse stock split of all issued and outstanding shares of the Company’s common stock at a ratio of 1-for-10 and (ii)
reduce  the  number  of  authorized  shares  of  the  Company’s  common  stock  from  200,000,000  to  40,000,000.  The  accompanying  consolidated  financial
statements and notes to the consolidated financial statements gives retroactive effect to the reverse stock split for all periods presented.

On June 15, 2020, the Company filed with the Secretary of State of the State of Delaware a Second Certificate of Amendment to the Company’s Amended
and  Restated  Certificate  of  Incorporation  to  increase  the  authorized  number  of  shares  of  the  Company’s  common  stock  from  40,000,000  shares  to
80,000,000 shares.

Basis of Presentation

The accompanying financial statements have been prepared in conformity with the authoritative U.S. generally accepted accounting principles (“GAAP”).

The accompanying financial statements have been prepared on a basis that assumes that the Company will continue as a going concern, and do not include
any adjustments that may result from the outcome of this uncertainty. This basis of accounting contemplates the recovery of the Company’s assets and the
satisfaction of the Company’s liabilities and commitments in the normal course of business and does not include any adjustments to reflect the possible
future effects of the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might be necessary should
the  Company  be  unable  to  continue  as  a  going  concern.  The  Company  has  experienced  net  losses  since  its  inception  and  if  the  Company  does  not
successfully  obtain  regulatory  approval  and  commercialize  any  of  its  product  candidates,  the  Company  will  not  be  able  to  achieve  profitability. As  of
December 31, 2021, the Company has an accumulated deficit of $550.5 million.

The Company is subject to risks common to companies in the biotechnology industry and the future success of the Company is dependent on its ability to
successfully  complete  the  development  of,  and  obtain  regulatory  approval  for,  its  product  candidates,  manage  the  growth  of  the  organization,  obtain
additional financing necessary in order to develop, launch and commercialize its product candidates, and compete successfully with other companies in its
industry.

The Company believes that its current capital resources, which consist of cash and cash equivalents, are sufficient to fund operations through at least the
next twelve months from the date the accompanying financial statements are issued based on the expected cash burn rate. The Company may be required to
raise  additional  capital  to  fund  future  operations  through  the  sale  of  additional  equity,  incurrence  of  debt,  the  entry  into  licensing  or  collaboration
agreements with partners, grants or other sources of financing. Sufficient funds may not be available to the Company at all or on attractive terms when
needed from equity or debt financings. If the Company is unable to obtain additional funding from these or other sources when needed, or to the extent
needed, it may be necessary to

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significantly  reduce  its  controllable  and  variable  expenditures  and  current  rate  of  spending  through  reductions  in  staff  and  delaying,  scaling  back,  or
suspending certain research and development, sales and marketing programs and other operational goals.

Use of Estimates

The  preparation  of  the  financial  statements  in  accordance  with  GAAP  requires  management  to  make  certain  estimates  and  judgments  that  affect  the
reported amounts of assets, liabilities, revenue recognition, and expenses. Actual results could differ materially from those estimates.

Revenue Recognition

The  Company’s  sources  of  revenue  in  2021  were  from  its  supply  agreement  with  Takeda  Development  Center  Americas,  Inc.  ("Takeda")  and  from  its
licensing  agreements  with  The  University  of  Texas  MD  Anderson  Cancer  Center  (“MD  Anderson”).  The  Company  has  generated  revenue  from  its
licensing agreements since 2019. Prior to 2019, the Company's only source of revenue was from grants.

Supply of Product

The  promised  product  in  the  supply  agreement  with  Takeda  consists  of  rimiducid  including  any  components,  drug  substance,  raw  materials  and/or
excipients to be supplied by the Company. Revenue is generally recognized upon the transfer of control of promised goods to customers in an amount that
reflects the consideration to which the entity expects to be entitled in exchange for those goods.

On May 4, 2021, the Company entered a multi-year supply agreement with Takeda. The Company will supply Takeda with rimiducid for potential use in
clinical  trials  of  TAK-007  (CD19  CAR-NK  cell  therapy).  The  Company  generated  revenue  of  $0.7  million  in  the  second  quarter  of  2021,  with  the
possibility of additional revenue from future sales.

Licenses of Intellectual Property

If  a  license  to  the  Company’s  intellectual  property  is  determined  to  be  distinct  from  the  other  performance  obligations  identified  in  the  arrangement,
revenue is recognized from non-refundable, up-front fees allocated to the license when the license is transferred to the customer and the customer is able to
use  and  benefit  from  the  license.  For  licenses  that  are  bundled  with  other  promises,  the  Company  uses  judgment  to  assess  the  nature  of  the  combined
performance obligation to determine whether the combined performance obligation is satisfied over a period of time or at a point in time. If over a period of
time,  the  Company  evaluates  the  measure  of  progress  each  reporting  period  and,  if  necessary,  adjusts  the  measure  of  performance  and  related  revenue
recognition.

On  January  22,  2019,  the  Company  entered  into  a  licensing  and  commercialization  agreement  with  MD  Anderson  (the  “2019  MD  Anderson  License
Agreement”).  Under  the  2019  MD  Anderson  License  Agreement,  the  Company  granted  MD  Anderson  non-exclusive  rights  in  certain  Caspase-9  and
related technologies and use of a small molecule known as rimiducid in a certain cell therapy program. During the fourth quarter of 2019, and under the
terms of the 2019 MD Anderson License Agreement, MD Anderson exercised an option to grant a non-exclusive sublicense of the rights licensed by the
Company  to  MD  Anderson.  MD  Anderson,  as  a  result  of  this  exercise,  granted  a  sublicense  that  entitled  the  Company  to  receive  as  consideration  an
upfront  license  fee  as  well  as  additional  future  annual  maintenance  fees,  milestone  payments  related  to  the  achievement  of  pre-specified  development,
regulatory, and commercialization events, and royalties on net sales of licensed products.

On August 31, 2021, the Company entered into a second licensing and commercialization agreement with MD Anderson (the “2021 MD Anderson Option
and License Agreement”). Under the 2021 MD Anderson Option and License Agreement, MD Anderson has certain rights to the use of CaspaCIDe and
rimiducid in product candidates nominated under the agreement, and receives options to non-exclusive licenses to the technology in these candidates. These
options were evaluated and were not determined to be material rights. Upon sublicense of the product candidates nominated under the agreement, or upon
exercise of an option and sublicense of a product candidate to a third party, the Company is entitled to a sublicense execution fee, a percentage of certain
consideration received by MD Anderson for the sublicense, an annual maintenance fee, and a percentage royalty on net sales of licensed products. During
the third quarter of 2021, the Company received an upfront payment of $5.0 million, which was recognized as revenue upon execution of the agreement,
and granted licenses for two nominated programs.

Milestone Payments

At  the  inception  of  each  arrangement  that  includes  developmental,  regulatory  or  commercial  milestone  payments,  the  Company  evaluates  whether
achieving the milestones is considered probable and estimate the amount to be included in the transaction price using the most likely amount method. If it
is  probable  that  a  significant  revenue  reversal  would  not  occur,  the  value  of  the  associated  milestone  is  included  in  the  transaction  price.  Milestone
payments  that  are  not  within  the  Company's  control,  such  as  approvals  from  regulators  or  where  attainment  of  the  specified  event  is  dependent  on  the
development  activities  of  a  third  party,  are  not  considered  probable  of  being  achieved  until  those  approvals  are  received  or  the  specified  event  occurs.
Revenue is recognized from the satisfaction of performance obligations when such obligations have been fulfilled.

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Royalty Revenues

For  arrangements  that  include  sales-based  royalties,  including  milestone  payments  based  on  the  level  of  sales,  and  the  license  is  deemed  to  be  the
predominant  item  to  which  the  royalties  relate,  the  Company  recognizes  revenue  at  the  later  of  (i)  when  the  related  sales  occur,  or  (ii)  when  the
performance obligation to which some or all of the royalty has been allocated has been satisfied (or partially satisfied). To date, no royalties have been
received.

Cash, Cash Equivalents, and Restricted Cash

The  Company  considers  all  short-term,  highly  liquid  investments  with  a  maturity  of  three  months  or  less  from  the  date  of  purchase  and  that  can  be
liquidated without prior notice or penalty, to be cash equivalents.

The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the balance sheets that sum to the total of the
same such amounts shown in the statements of cash flows.

(in thousands)
Cash and cash equivalents
Restricted cash

Total cash, cash equivalents and restricted cash shown in the statements of cash flows

December 31, 2021

December 31, 2020

$

$

46,156  $
1,501 
47,657  $

35,495 
1,501 
36,996 

In connection with the closing of the Asset Purchase Agreement with M.D. Anderson on April 14, 2020, $1.5 million of the cash proceeds received are
subject to certain escrow provisions and recorded as restricted cash. The funds are required to be held until any claims against the escrow are resolved.

Disposition of Assets and Liabilities Held for Sale and Held for Use

In the fourth quarter of 2020, in connection with the Company’s restructuring plan, Management elected to seek an exit to its leased manufacturing facility
in Houston, Texas. As a result of this decision, the Company reclassified the assets and liabilities associated with the leased facility as held for sale. The
reclassified  assets  and  liabilities  included  a  right-of-use  asset  of  $0.5  million,  property  and  equipment  of  $2.3  million  and  the  related  lease  liability  of
$0.7  million.  Based  on  the  cost  to  exit  the  lease  and  the  net  realizable  value  of  the  related  assets,  the  Company  recognized  an  impairment  charge  of
$1.3 million in the fourth quarter of 2020.

The disposal of the assets and liabilities associated with the Houston facility was completed on February 26, 2021. Under the terms of the agreement, a
third  party  assumed  the  lease  for  the  facility.  In  addition,  the  third  party  paid  $1.1  million  to  the  Company  for  substantially  all  of  the  property  and
equipment associated with the location. The consideration included $0.9 million in cash and an unsecured promissory note for $0.2 million.

On March 15, 2021, the Company entered an agreement to terminate its sub-lease of the South San Francisco office space contingent upon consent of the
prime lessor. Under the terms of the agreement, the company agreed to pay a lease termination fee of $0.9 million while the security deposit of $0.2 million
was  returned  to  the  Company  in  June  2021.  The  decision  to  exit  this  lease  reflects  the  ability  of  the  Company  to  carry  on  its  administrative  function
remotely.  On  March  26,  2021,  the  Company  met  all  of  the  conditions  of  the  agreement  and  disposed  of  substantially  all  of  the  assets  and  liabilities
associated with the lease including the right-of-use asset of $0.6 million, leased equipment with a net book value less than $0.1 million, and the related
lease liability of $1.0 million. The Company recognized a loss on termination of $0.5 million during the first quarter of 2021.

Property and Equipment

Furniture,  equipment  and  software  are  recorded  at  cost  and  are  depreciated  using  the  straight-line  method  over  the  estimated  useful  lives  of  the  related
assets, which range from 3 to 5 years. Leasehold improvements are amortized over the shorter of the estimated useful life or the remaining lease term.

Property and equipment consisted of the following:

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(in thousands, except useful lives)
Leasehold improvements
Lab equipment
Manufacturing equipment
Computer and office equipment
Software
Total
Less: accumulated depreciation

Property and equipment, net

Estimated Useful Lives
5 Years
5 Years
5 Years
5 Years
3 Years

to

3

December 31, 2021

December 31, 2020

$

$

—  $
530 
138 
841 
94 
1,603 
(1,591)

12  $

167 
530 
138 
834 
94 
1,763 
(1,574)
189 

During the years ended December 31, 2021 and 2020, the Company recorded $0.1 million and $1.5 million of depreciation expense, respectively.

Impairment of Long-Lived Assets

The  Company  reviews  long-lived  assets  for  impairment  when  events  or  changes  in  business  conditions  indicate  that  their  carrying  value  may  not  be
recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the estimated undiscounted
future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is
recognized in the amount by which the carrying amount of the asset exceeds the fair value of the asset.

Accrued Expenses and Other Current Liabilities

Accrued expenses and other liabilities consist of the following:

Accrued payroll
Accrued patient treatment costs
Accrued clinical research costs
Accrued manufacturing costs
Accrued professional services
Accrued other

Total accrued expenses and other current liabilities

December 31, 2021

December 31, 2020

$

$

320  $

2,086 
479 
328 
305 
331 
3,849  $

1,071 
899 
1,562 
41 
279 
313 
4,165 

Certain  prior  year  amounts  have  been  reclassified  to  conform  to  the  2021  presentation.  Expenses  related  to  clinical  studies  totaling  $1.5  million  were
reclassified  from  Accrued  Other  to  Accrued  Clinical  Research  Costs.  Another  $0.1  million  for  expenses  related  to  drug  manufacture  and  professional
consulting services were reclassified from Accrued Other to Accrued Manufacturing Costs and Accrued Professional Services.

Warrant Derivatives

In an underwritten public offering (the “2019 Offering”), the Company issued Series 1 Redeemable Convertible Non-Voting Preferred Stock (the “Series 1
Preferred Stock”) and warrants (the “2019 Public Warrants”) to purchase its common stock. These 2019 Public Warrants are classified as liabilities in the
accompanying  consolidated  balance  sheets,  because  the  public  warrants  embody  a  conditional  or  unconditional  obligation  to  repurchase  the  Company’s
shares. The Company accounted for these warrants at fair value on the date of issuance and they are subject to re-measurement to fair value at each balance
sheet date. Any change in fair value is recognized as a component of other income (expense) on the accompanying consolidated statements of operations
and comprehensive loss. The Company estimates the fair value of these liabilities using the Black-Scholes valuation technique, which utilizes assumptions
including (i) the fair value of the underlying stock at the valuation measurement date, (ii) volatility of the price of the underlying stock, (iii) the expected
term, and (iv) risk-free interest rates. The Company will continue to adjust the liability for changes in fair value until the earlier of the exercise or expiration
of the warrants or a change in control, as defined. The warrants are freely exercisable at any time from the issuance date until the expiration date, provided
exercise does not cause a warrant holder to exceed a pre-determined beneficial ownership limit. See Note 5 - Public Offering and Private Placement for
discussions of the 2019 Public Warrants.

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In November 2020 and December 2021, the Company issued prefunded warrants and accompanying warrants (the “2020 Pre-funded Warrants” and “2020
Common Warrants”, the “2021 Pre-funded Warrants” and “2021 Common Warrants”, respectively). These pre-funded warrants and common warrants are
classified as equity. The pre-funded warrants and common warrants neither embody a conditional or unconditional obligation, nor are they indexed to an
obligation,  to  repurchase  the  Company’s  shares  by  transferring  assets.  Furthermore,  the  monetary  value  of  the  pre-funded  warrants  and  accompanying
warrants, at inception, is not solely or predominately based on (a) a fixed monetary amount, (b) variations in something other than the fair value of the
Company’s  shares,  or  (c)  variations  inversely  related  to  the  fair  value  of  the  Company’s  own  shares.  Therefore,  the  pre-funded  warrants  and  common
warrants  do  not  meet  the  criteria  requiring  liability  classification.  See  Note  5  -  Public  Offering  and  Private  Placement  for  discussions  of  the  2020  Pre-
funded and Common Warrants and 2021 Pre-funded and Common Warrants.

Private Placement Option

Besides the 2019 Offering, the Company completed a private placement and entered into the 2019 Securities Purchase Agreement that contained a call
option on preferred shares that are puttable outside the control of the Company. Prior to the fourth quarter of 2021, the Company recorded the option as a
liability and measured the option at fair value. The Company re-measured the option to fair value at each balance sheet date and recorded changes in fair
value  in  other  income  (expense)  in  the  accompanying  consolidated  statement  of  operations  and  comprehensive  loss  at  each  reporting  period.  Offering
expenses arising from the issuance of the private placement option were expensed as incurred.

The  Company  estimated  the  fair  value  of  these  liabilities  using  a  binomial  lattice  model,  which  utilized  assumptions  including  (i)  the  fair  value  of  the
underlying stock at the valuation measurement date, (ii) volatility of the price of the underlying stock, (iii) the expected term, and (iv) risk-free interest
rates.

In 2021, the Company entered into the 2021 Securities Purchase Agreement, pursuant to which certain of the purchasers irrevocably waived the right to
cause the Company to conduct the “First Closing” and “Second Closing” under the private placement option contained in the 2019 Securities Purchase
Agreement  (each  term  as  defined  in  the  2019  Securities  Purchase  Agreement),  which  releases  the  Company  of  potential  obligations.  The  Company  has
therefore derecognized the option liability at its balance sheet date ended on December 31, 2021.

Preferred Stock

Preferred shares issued by the Company that are subject to mandatory redemption are classified as liability instruments in the accompanying consolidated
balance sheets and are measured at fair value at the date of issuance. Conditionally redeemable preferred shares (including preferred shares that feature
redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the
Company’s  control)  are  classified  within  mezzanine  equity  in  the  accompanying  consolidated  balance  sheets.  At  all  other  times,  preferred  shares  are
classified within stockholders’ deficit.

Operating Leases

At the inception of a contractual arrangement, the Company determines whether the contract contains a lease by assessing whether there is an identified
asset and whether the contract conveys the right to control the use of the identified asset in exchange for consideration over a period of time. If both criteria
are met, upon lease commencement, the Company records a lease liability which represents the Company’s obligation to make lease payments arising from
the lease, and a corresponding right-of-use (“ROU”) asset which represents the Company’s right to use an underlying asset during the lease term.

Operating leases are recognized as ROU assets and operating lease liabilities on the balance sheet at the commencement date based on the present value of
the  future  minimum  lease  payments  over  the  lease  term  calculated  using  the  Company’s  incremental  borrowing  rate  applicable  to  the  underlying  asset
unless the implicit rate is readily determinable. Any lease incentives received are deferred and recorded as a reduction of the ROU asset and amortized over
the  term  of  the  lease.  Rent  expense,  comprised  of  amortization  of  the  ROU  asset  and  the  implicit  interest  accreted  on  the  operating  lease  liability,  is
recognized on a straight-line basis over the lease term. The Company determines the lease term as the noncancellable period of the lease and may include
options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. Leases with a term of 12 months or less
are not recognized on the balance sheets.

Fair Value of Financial Instruments

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. 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 liability. As a basis for considering such assumptions, a fair value hierarchy has been established that prioritizes the inputs
used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1
measurement) and the lowest priority to unobservable inputs (Level 3 measurement).

These inputs are classified into the following hierarchy:

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Level  1  Inputs  -  quoted  prices  (unadjusted)  in  active  markets  for  identical  assets  that  the  reporting  entity  has  the  ability  to  access  at  the
measurement date;

Level 2 Inputs - inputs other than quoted prices included within Level 1 that are observable for the asset, either directly or indirectly; and

    Level 3 Inputs - unobservable inputs for the assets.

The  categorization  of  a  financial  instrument  within  the  valuation  hierarchy  is  based  upon  the  lowest  level  of  input  that  is  significant  to  the  fair  value
measurement.

The Company believes the recorded values of its financial instruments, including cash and cash equivalents, accounts payable, accrued liabilities, and debt
approximate their fair values due to the short-term nature of these instruments.

Financial Instruments and Credit Risks

Financial instruments that potentially subject the Company to credit risk include cash and cash equivalents and accounts receivable. Cash is deposited in
demand accounts in federally insured domestic institutions to minimize risk. Insurance is provided through the Federal Deposit Insurance Corporation and
Security Investor Protection Corporation. Although the balances in these accounts exceed the federally insured limit from time to time, the Company has
not incurred losses related to these deposits.

Equity Issuance Costs

Equity  issuance  costs  represent  costs  paid  to  third  parties  in  order  to  obtain  equity  financing.  These  costs  have  been  netted  against  the  proceeds  of  the
equity issuances.

Licenses and Patents

Licenses and patent costs for technologies that are utilized in research and development and have no alternative future use are expensed as incurred. Costs
related to the license of patents from third parties and internally developed patents are classified as research and development expenses. Legal costs related
to patent applications and maintenance are classified as general and administrative expenses in the accompanying consolidated statements of operations and
comprehensive loss.

Research and Development

Research and development expenses consist of expenses incurred in performing research and development activities, including compensation and benefits
for research and development employees and consultants, facilities expenses, overhead expenses, cost of laboratory supplies, manufacturing expenses, fees
paid to third parties and other outside expenses.

Research and development costs are expensed as incurred. Clinical trial and other development costs incurred by third parties are expensed as the
contracted work is performed. The Company accrues for costs incurred as the services are being provided by monitoring the status of the clinical trial or
project and the invoices received from its external service providers. The Company’s estimates depend on the timeliness and accuracy of the data provided
by the vendors regarding the status of each project and total project spending. The Company adjusts its accrual as actual costs become known.

Collaboration Agreements

The Company enters into collaboration agreements that include varying arrangements regarding which parties perform and bear the costs of research and
development activities. The Company may share the costs of research and development activities with a collaborator, or the Company may be reimbursed
for  all  or  a  significant  portion  of  the  costs  of  the  Company’s  research  and  development  activities.  The  Company  records  its  internal  and  third-party
development costs associated with these collaborations as research and development expenses. When the Company is entitled to reimbursement of all or a
portion of the research and development expenses that it incurs under a collaboration, the Company records those reimbursable amounts as a deduction to
the  research  and  development  expenses.  If  the  collaboration  is  a  cost-sharing  arrangement  in  which  both  the  Company  and  its  collaborator  perform
development  work  and  share  costs,  the  Company  also  recognizes,  as  research  and  development  expenses  in  the  period  when  its  collaborator  incurs
development expenses, the portion of the collaborator's development expenses that the Company is obligated to reimburse.

Contract Manufacturing Services

Contract manufacturing services are expensed as incurred. Prepaid expenses are capitalized and amortized as services are performed.

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Share-Based Compensation

The Company accounts for share-based compensation based on the measurement and recognition of compensation expense for all share-based payment
awards made to employees, directors and consultants to be recognized in the financial statements, based on their fair value.

The Company calculates the fair value of stock options on the date of grant using the Black-Scholes pricing model, which requires a number of estimates,
including the expected life of awards, interest rates, stock volatility and other assumptions. Restricted stock is measured based on the fair market value of
the  underlying  stock  on  the  date  of  grant.  If  the  awards  are  classified  as  liability  awards,  the  fair  value  is  remeasured  at  each  reporting  date  and  the
compensation  expense  is  adjusted  accordingly.  Additionally,  the  Company  applies  a  forfeiture  rate  to  estimate  the  number  of  grants  that  will  ultimately
vest, as applicable, and adjusts the expense as these awards vest. All of the Company’s current equity awards are service based awards and the share-based
compensation cost is being recognized over the requisite service period of the awards on a straight-line basis.

Income Taxes

Income  taxes  are  accounted  for  under  the  asset  and  liability  method.  Deferred  tax  assets  and  liabilities  are  recognized  for  the  future  tax  consequences
attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. This method
also requires the recognition of future tax benefits such as net operating loss and tax credit carry forwards, to the extent that realization of such benefits is
more  likely  than  not.  A  valuation  allowance  is  recorded  when  the  realization  of  future  tax  benefits  is  uncertain.  The  Company  records  a  valuation
allowance  for  the  full  amount  of  deferred  tax  assets,  which  would  otherwise  be  recorded  for  tax  benefits  relating  to  the  operating  loss  and  tax  credit
carryforwards, as realization of such deferred tax assets cannot be determined to be more likely than not.

Deferred  tax  assets  and  liabilities  are  measured  using  enacted  tax  rates  expected  to  apply  to  taxable  income  in  the  years  in  which  those  temporary
differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statement of
operations in the period that includes the enactment date.

As  of  December  31,  2021,  the  Company  had  recorded  a  full  valuation  allowance  on  its  net  U.S.  and  foreign  deferred  tax  assets  because  the  Company
expects that it is more likely than not that its deferred tax assets will not be realized in the foreseeable future. Should the actual amounts differ from our
estimates, the amount of the valuation allowance could be materially impacted.

The Company accounts for uncertain tax positions in accordance with the provisions of the Accounting Standards Codification (ASC) 740, Income Taxes.
When  uncertain  tax  positions  exist,  the  Company  recognizes  the  tax  benefit  of  tax  positions  to  the  extent  that  the  benefit  will  more  likely  than  not  be
realized. The determination as to whether the tax benefit will more likely than not be realized is based upon the technical merits of the tax position as well
as consideration of the available facts and circumstances. As of December 31, 2021 and 2020, the Company had no uncertain tax positions and no interest
or  penalties  have  been  charged  for  the  years  ended  December  31,  2021  and  2020.  The  Company  is  subject  to  routine  audits  by  taxing  jurisdictions;
however, there are currently no audits for any tax periods in progress. The tax years 2005 through 2021 remain open to examination by the U.S. Internal
Revenue Service.

Comprehensive Loss

Comprehensive loss is defined as the change in equity of a business enterprise during a period, from transactions, and other events and circumstances from
non-owner  sources.  Components  of  other  comprehensive  loss  includes,  among  other  items,  unrealized  gains  and  losses  on  the  changes  in  fair  value  of
investments and unrealized gains and losses on the change in foreign currency exchange rates. These components are added, net of their related tax effect,
to the reported net loss to arrive at comprehensive loss.

Net Loss and Net Loss per Share of Common Stock Attributable to Common Stockholders

Basic net loss per share attributable to common stockholders is calculated by dividing the net loss attributable to common stockholders by the weighted-
average number of shares of common stock outstanding during the period without consideration for common stock equivalents. Diluted earnings per share
is  based  on  the  more  dilutive  method  between  the  two-class  method  and  the  treasury  stock  method  and  includes  the  effect  from  potential  issuance  of
ordinary shares, such as shares issuable pursuant to the conversion of preferred stock to common stock, exercise of warrants to purchase common stock,
exercise of stock options, and vesting of restricted stock units. For periods of net loss, diluted net loss per share is calculated similarly to basic net loss per
share.

The  following  outstanding  shares  of  common  stock  equivalents  were  excluded  from  the  computations  of  diluted  earnings  per  share  (if  in  a  net  income
position) of common stock attributable to common stockholders for the periods presented as the effect of including such securities would be anti-dilutive.

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Anti-dilutive common stock equivalents:
Redeemable convertible series 1 preferred stock
Warrants to purchase common stock
Private placement option
Options to purchase common stock
Unvested shares of restricted stock units

Total anti-dilutive common stock equivalents

New Accounting Requirements and Disclosures

Financial Instruments – Credit Losses

December 31, 2021

December 31, 2020

Number of Shares

4,520,000
5,750,000
—
2,140,618
137,504
12,548,122

4,520,000 
11,616,080 
9,675,000
1,510,968
129,861
27,451,909

In  June  2016,  the  FASB  issued  ASU  No.  2016-13,  Financial  Instruments  —  Credit  Losses  (Topic  326):  Measurement  of  Credit  Losses  on  Financial
Instruments, which requires the measurement of all expected credit losses for financial assets including trade receivables held at the reporting date based on
historical  experience,  current  conditions,  and  reasonable  and  supportable  forecasts.  ASU  No.  2016-13  is  effective  for  fiscal  years,  and  interim  periods
within those fiscal years, beginning after December 15, 2019. The Company adopted the standard effective January 1, 2020 with no material effect on its
financial  statements.  Subsequent  to  the  issuance  of  ASU  2016-13,  the  FASB  issued  ASU  2018-19,  Codification  Improvements  to  Topic  326,  Financial
Instruments  -  Credit  Losses.  This  ASU  does  not  change  the  core  principle  of  the  guidance  in  ASU  2016-13,  instead  these  amendments  are  intended  to
clarify  and  improve  operability  of  certain  topics  included  within  the  credit  losses  guidance.  The  FASB  also  subsequently  issued  ASU  No.  2019-04,
Codification Improvements to Topic 326, Financial Instruments—Credit Losses, Derivatives and Hedging (Topic 815), and Financial Instruments (Topic
842), which did not change the core principle of the guidance in ASU 2016-13 but clarified that expected recoveries of amounts previously written off and
expected to be written off should be included in the valuation account and should not exceed amounts previously written off and expected to be written off.
The guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2019 for public business entities, excluding
smaller reporting companies. Early adoption is permitted. As a smaller reporting company, the guidance will be effective for the Company during the first
quarter of 2023. The Company is in the process of assessing the impact adoption will have on its consolidated financial statements.

Investments

In January 2020, the FASB issued Accounting Standards Update No. 2020-01, Investments—Equity Securities (Topic 321), Investments—Equity Method
and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815)—Clarifying the Interactions between Topic 321, Topic 323, and Topic 815 (a
consensus of the Emerging Issues Task Force), which clarifies the interaction of the accounting for equity securities, investments accounted for under the
equity  method,  and  certain  forward  contracts  and  purchased  options.  This  update  is  effective  for  fiscal  years  beginning  after  December  15,  2020,  and
interim periods within those fiscal years, and early adoption is permitted. The Company adopted the standard effective January 1, 2021 with no impact on
its consolidated financial statements.

Convertible Instruments

In  August  2020,  the  FASB  issued  ASU  2020-06,  Debt  –  Debt  with  Conversion  and  Other  Options  (Subtopic  470-20)  and  Derivatives  and  Hedging  –
Contracts  in  Entity’s  Own  Equity  (Subtopic  815-40),  which  reduces  the  number  of  accounting  models  for  convertible  debt  instruments  and  convertible
preferred stock. In addition, the update amends the guidance for the derivatives scope exception for contracts in an entity’s own equity to reduce form-over-
substance-based accounting conclusions. Furthermore, this update improves the related EPS guidance. This update is effective for fiscal years beginning
after  December  15,  2020,  and  interim  periods  within  those  fiscal  years,  and  early  adoption  is  permitted.  The  Company  adopted  the  standard  effective
January 1, 2021 with no impact on its consolidated financial statements.

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NOTE 2 - FAIR VALUE OF MEASUREMENTS AND INVESTMENT SECURITIES

Investment Securities

The following tables present the Company’s investment securities (including those classified on the Company’s balance sheet as cash equivalents) that are
measured at fair value on a recurring basis as of December 31, 2021 and 2020:

(in thousands)
Cash Equivalents:
Money market funds and treasury bills

Total Cash Equivalents

Fair Value at December 31, 2021

Fair Value at December 31, 2020

Level 1

Level 2

Level 3

Level 1

Level 2

Level 3

$
$

42,487  $
42,487  $

—  $
—  $

—  $
—  $

27,463  $
27,463  $

—  $
—  $

— 
— 

Additionally, the $1.5 million of restricted cash on the Company's balance sheet is held in a money market fund as of December 31, 2021.

Money market funds and U.S. Treasury bills are valued based on various observable inputs such as benchmark yields, reported trades, broker/dealer quotes,
benchmark securities and bids.

Warrant Derivative Liability and Private Placement Option Liability
The  Company’s  financial  liabilities  recorded  at  fair  value  on  a  recurring  basis  include  the  fair  values  of  the  warrant  derivative  liability  and  the  private
placement option liability prior to its derecognition in December 2021. Inputs used to determine estimated fair value (Level 3) of the warrants include the
fair value of the underlying stock relative to the warrant exercise price at the valuation measurement date, volatility of the price of the underlying stock, the
expected term of the warrants, and risk-free interest rates.

The fair values of the warrant derivative liability and the private placement option liability, prior to its derecognition in December 2021, are classified as
current liabilities in the accompanying consolidated balance sheets. These liabilities will be shown as current liabilities on the balance sheet when it is
deemed more probable than not by management to be exercised within one year. On December 4, 2021, the Company entered into the 2021 Securities
Purchase Agreement, pursuant to which certain of the investors irrevocably waived the right to cause the Company to conduct the “First Closing” and
“Second Closing” under the private placement option contained in the 2019 Securities Purchase Agreement (each term as defined in the 2019 Securities
Purchase Agreement). The Company derecognized the private placement option liability and recorded a gain on change in the fair value for the year ended
December 31, 2021 of $2.8 million in the accompanying statements of operations and comprehensive loss.

The fair value of the warrants has been estimated with the following weighted-average assumptions, including the most sensitive input, volatility:

Risk-free interest rate
Volatility
Expected life (years)

December 31, 2021

December 31, 2020

1.22 %
94 %
4.64

0.46 %
90 %
5.64

The following table provides the warrant derivative and private placement option liabilities reported at fair value and measured on a recurring basis:

(in thousands)
Warrant derivative liability
Private placement option liability

Total fair value

$

$

Fair Value at December 31, 2021

Fair Value at December 31, 2020

Level 1

Level 2

Level 3

Level 1

Level 2

Level 3

—  $
— 
—  $

—  $
— 
—  $

2,773  $
— 
2,773  $

—  $
— 
—  $

—  $
— 
—  $

10,345 
7,803 
18,148 

The ending balance of the Level 3 financial instruments presented above represents the Company’s best estimate of valuation and may not be substantiated
by comparison to independent markets and, in many cases, could not be realized in immediate settlement of the instruments.

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NOTE 3 - LEASES

The  Company  entered  into  a  lease  agreement  for  office  and  laboratory  space  in  Houston,  Texas  commencing  in  July  2020  and  expiring  in  2023.  The
Company  recorded  ROU  assets  of  $0.5  million  and  a  corresponding  lease  liability  of  $0.6  million  upon  lease  commencement.  In  October  2020,  in
connection with the Company’s restructuring plan, Management elected to seek an exit to its leased office and laboratory space in Houston, Texas. As a
result of this decision, the Company reclassified the assets and liabilities associated with the leased facility as held for sale. The reclassified assets included
a right-of-use asset of $0.5 million, property and equipment of $2.3 million, and related lease liability of $0.7 million. Based on the cost to exit the lease
and the net realizable value of the related assets, the Company recognized an impairment charge of $1.3 million in 2020. The disposal of the assets and
liabilities associated with the facility was completed on February 26, 2021. Under the terms of the agreement a third party assumed the lease for the facility.
In  addition,  the  third  party  paid  $1.1  million  to  the  Company  for  substantially  all  of  the  property,  and  equipment  associated  with  the  location.  The
consideration included $0.9 million in cash and an unsecured promissory note for $0.2 million.

On March 15, 2021, the Company entered an agreement to terminate its sub-lease of the South San Francisco office space contingent upon consent of the
prime lessor. Under the terms of the agreement, the company agreed to pay a lease termination fee of $0.9 million while the security deposit of $0.2 million
was returned to the Company. On March 26, 2021, the Company met all of the conditions of the agreement and disposed of substantially all of the assets
and liabilities associated with the lease including the right-of-use asset of $0.6 million, leased equipment with net book value less than $0.1 million, and the
related lease liability of $1.0 million. The Company recognized a loss on termination of $0.5 million during the year ended December 31, 2021.

Components of lease cost are as follows:

(in thousands)

Finance lease cost:

Amortization of leased assets

Interest on lease liabilities

Operating lease cost
Short-term lease cost

Total lease cost

Weighted-average remaining lease term:

Operating leases
Finance leases

Weighted-average discount rate:

Operating leases
Finance leases

Year Ended December 31, 2021

Year Ended December 31, 2020

$

$

16 

5 

56 
53 
130 

$

$

0.0 years
0.0 years

— %
— %

74 

21 

814 
582 
1,491 

1.7 years
1.4 years

11.47 %
13.05 %

Supplemental cash flow information and non-cash activity related to the Company’s operating and finance leases are as follows:

(in thousands)
Cash paid for amounts included in the measurement of lease liabilities:

Year Ended December 31, 2021

Year Ended December 31, 2020

Operating cash flows from operating leases
Operating cash flows from finance leases
Financing cash flows from finance leases

$

78

71  $
5 
35 

950 
21 
74 

NOTE 4 - DEBT

Oxford Loan

On December 21, 2017 (the “Oxford Closing Date”), the Company entered into a loan and security agreement (the “Oxford Loan Agreement”) with Oxford
Finance  LLC,  pursuant  to  which  the  Company  borrowed  $35.0  million  in  a  single  term  loan  (the  “Oxford  Loan”).  On  the  Oxford  Closing  Date,  the
Company used approximately $32.9 million of the proceeds from the Oxford Loan to repay its indebtedness to a previous lender.

The  Company  paid  expenses  related  to  the  Oxford  Loan  Agreement  of  $0.1  million,  which,  along  with  the  final  facility  charge  of  $3.0  million,  were
recorded  as  deferred  issuance  costs,  which  offset  long-term  debt  on  the  Company’s  consolidated  balance  sheet.  The  deferred  issuance  costs  were  being
amortized  over  the  term  of  the  loan  as  interest  expense  using  the  effective  interest  method.  During  the  year  ended  December  31,  2020,  interest
expense included $0.6 million of amortized deferred issuance costs.

During November 2020, the Company entered into an agreement for the early settlement of all debt obligations under the Oxford Loan Agreement. During
the same month, the Company remitted payment of $27.4 million, which included full repayment of the outstanding principal balance, the Oxford Final
Payment  Fee,  and  accrued  interest.  As  of  December  31,  2020,  the  Company  recorded  a  gain  on  extinguishment  of  $0.1  million  in  the  accompanying
statements of operations and comprehensive loss.

79

NOTE 5 - PUBLIC OFFERING AND PRIVATE PLACEMENT

December 2021 Private Placement

On December 4, 2021, the Company entered into a Securities Purchase Agreement (the “2021 Securities Purchase Agreement”) with certain institutional
investors  (the  “Purchasers”),  pursuant  to  which  the  Company  agreed  to  issue  to  the  Purchasers  2021  pre-funded  warrants  to  purchase  an  aggregate  of
20,559,210 shares of its common stock and accompanying 2021 common warrants to purchase an aggregate of 2,055,920 shares of common stock. Each
pre-funded warrant to purchase one share of common stock will be sold together with a warrant to purchase one-tenth of one share of common stock at a
combined unit price of $1.7024. The pre-funded warrants will be immediately exercisable at an exercise price of $0.0001 per share of common stock. The
accompanying common warrants will be immediately exercisable at an exercise price of $1.69 per share of common stock and will expire seven years from
the date of issuance.

The  gross  proceeds  to  the  Company  from  the  private  placement  were  approximately  $35.0  million  before  deducting  placement  agent  commissions  and
offering expenses payable by the Company, excluding any proceeds that may be received upon exercise of the accompanying warrants.

In addition, pursuant to the 2021 Securities Purchase Agreement, certain of the Purchasers irrevocably waived the right to cause the Company to conduct
the “First Closing” and “Second Closing” under the 2019 Securities Purchase Agreement (each term as defined in the 2019 Securities Purchase
Agreement), which releases the Company of potential cash or equity obligations. The representations, warranties and covenants contained in the 2021
Securities Purchase Agreement were made only for purposes of such agreement and as of specific dates, were solely for the benefit of the parties to such
agreement and may be subject to limitations agreed upon by the contracting parties.

November 2020 Underwritten Offering

On  November  2,  2020,  the  Company  closed  an  underwritten  offering  of  1,040,000  shares  of  its  common  stock,  2020  pre-funded  warrants  to  purchase
3,109,378 shares of its common stock, and accompanying 2020 common warrants to purchase up to an aggregate of 4,149,378 shares of its common stock.
Each share of common stock and pre-funded warrant to purchase one share of common stock was sold together with a common warrant to purchase one
share of common stock. The public offering price of each share of common stock and accompanying common warrant was $6.025 and $6.024 for each pre-
funded  warrant.  The  pre-funded  warrants  were  immediately  exercisable  at  a  price  of  $0.001  per  share  of  common  stock.  The  common  warrants  were
immediately  exercisable  at  an  exercise  price  of  $6.50  per  share  of  common  stock  and  will  expire  five  years  from  the  date  of  issuance.  The  shares  of
common stock and pre-funded warrants, and the accompanying common warrants, were issued separately and were immediately separable upon issuance.
The  gross  proceeds  to  the  Company  were  approximately  $25.0  million  before  deducting  underwriting  discounts  and  commissions  and  other  offering
expenses.

August 2019 Public Offering

On August 16, 2019, the Company entered into an underwriting agreement (the “Underwriting Agreement”) with Jefferies LLC and Wells Fargo Securities,
LLC, as representatives of the several underwriters named therein (the “Underwriters”), relating to an underwritten public offering (the “2019 Offering”) of
575,000 shares of the Series 1 Redeemable Convertible Non-Voting Preferred Stock of the Company (the “Series 1 Preferred Stock”) and warrants (the
“2019 Public Warrants”) to purchase up to 5,750,000 shares of its common stock. Each share of Series 1 Preferred Stock was sold together with a warrant
to purchase 10 shares of common stock at a combined price to the public of $100.00. Under certain circumstances, each warrant to purchase 10 shares of
common stock will be exercisable, at the irrevocable election of the holder, for one share of Series 1 Preferred Stock. The offering closed on August 21,
2019, and the net proceeds to the Company from the Offering was approximately $53.8 million, after deducting underwriting discounts and commissions
and offering expenses payable by the Company, and excluding any proceeds that the Company may receive upon exercise of the Public Warrants.

All of the 2019 Public Warrants sold in the 2019 Offering have an exercise price of $13.00 per share of common stock or, in certain circumstances, for
$130.00 per share of Series 1 Preferred Stock, subject to proportional adjustments in the event of stock splits or combinations or similar events. The 2019
Public  Warrants  were  immediately  exercisable  upon  issuance,  provided  that  the  holder  is  prohibited,  subject  to  certain  exceptions,  from  exercising  a
warrant for shares of common stock to the extent that immediately prior to or after giving effect to such exercise, the holder, together with its affiliates and
other attribution parties, would own more than 9.99% of the total number of shares of common stock then issued and outstanding, which percentage may be
changed at the holder’s election to a lower percentage at any time or to a higher percentage not to exceed 19.99% upon 61 days’ notice to the Company.
The Public Warrants will expire on August 21, 2026, unless exercised prior to that date

The following table reflects the fair value roll forward reconciliation of the 2019 Public Warrants liabilities for the period ended December 31, 2021:

80

(in thousands)
Balance, December 31, 2020
Change in fair value

Balance, December 31, 2021

Private Placement

Warrant Derivative Liability

$

$

10,345 
(7,572)
2,773 

On  August  16,  2019,  the  Company  entered  into  a  securities  purchase  agreement  (the  “2019  Securities  Purchase  Agreement”)  with  certain  institutional
investors  named  therein  (the  “Purchasers”),  pursuant  to  which  the  Company  agreed  to  issue  in  a  private  placement  (i)  350,000  shares  of  its  Series  2
Redeemable Convertible Non-Voting Preferred Stock (the “Series 2 Preferred Stock”), at a purchase price of $100.00 per share, and related warrants to
purchase  up  to  2,800,000  shares  of  common  stock  at  an  exercise  price  of  $10.00  per  share,  and  (ii)  250,000  shares  of  its  Series  3  Redeemable
Convertible Non-Voting Preferred Stock (the “Series 3 Preferred Stock” and, together with the Series 1 Preferred Stock and Series 2 Preferred Stock, the
“Preferred Stock”), at a purchase price of $140.00 per share, and related warrants to purchase up to 875,000 shares of common stock at an exercise price of
$14.00 per share. The right of the Purchasers to purchase such securities was waived, effective as of December 4, 2021, pursuant to the 2021 Purchase
Agreement.

The  Company  received  $11.2  million  in  net  option  fee  proceeds,  net  of  offering  costs,  upon  the  execution  of  the  2019  Securities  Purchase  Agreement.
Pursuant to the 2021 Securities Purchase Agreement entered into on December 4, 2021, the Company derecognized the private placement option liability,
and the Company is no longer obligated to issue the Series 2 Preferred Stock, Series 3 Preferred Stock, or any associated Private Warrants.

A summary of warrants outstanding and exercisable as of December 31, 2021 is as follows:

Year Issued

Number Outstanding

2019
2020
1
2020
2021
2
2021

5,750,000 
4,149,378 
1,716,702 
2,055,920 
20,559,210 
34,231,210 

Warrants Outstanding
Weighted Average
Remaining Contractual
Life
(in years)
4.64
3.84
—
6.94
—

$
$
$
$
$

Warrants Exercisable

Weighted Average
Exercise Price
(per share)

Number Exercisable

Weighted Average
Exercise Price
(per share)

13.00 
6.50 
— 
1.69 
— 

5,750,000 $
4,149,378 $
1,716,702 $
2,055,920 $
20,559,210 $
34,231,210

13.00 
6.50 
— 
1.69 
— 

NOTE 6 - REDEEMABLE CONVERTIBLE PREFERRED STOCK
In August 2019, the Company sold Series 1 Preferred Stock pursuant to the 2019 Offering. The Company has 10,000,000 authorized shares of preferred
stock with a par value of $0.01, of which the Company has designated 1,517,500 shares as Series 1 redeemable convertible non-voting preferred stock,
350,000 shares as Series 2 redeemable convertible non-voting preferred stock and 250,000 shares as Series 3 redeemable convertible non-voting preferred
stock. There were 452,000 shares of Series 1 Preferred Stock issued and outstanding as of both December 31, 2021 and 2020. There were no shares of
Series 2 or 3 Preferred Stock issued or outstanding as of December 31, 2020, and the Series 2 and 3 Preferred Stock were cancelled during 2021 pursuant to
the 2021 Securities Purchase Agreement. The Series 1 Preferred Stock was issued together with warrants for a combined purchase price of $100.00 per
share of Series 1 Preferred Stock and one warrant to purchase 10 shares of common stock. There were 86,000 shares of Series 1 Preferred Stock converted
to common stock as of December 31, 2020, while no shares were converted during 2021.

As  of  December  31,  2021  and  2020,  the  Company  classified  the  Series  1  preferred  stock  within  mezzanine  equity,  as  the  Series  1  preferred  stock  is
redeemable at the option of the holders upon passage of time, which is outside of the Company’s control to prevent.

The Series 1 Preferred Stock is not currently redeemable and is only redeemable upon a fundamental change at a redemption price. The Company does not
believe  a  fundamental  change  is  considered  probable  until  it  occurs.  Subsequent  adjustment  of  the  amount  presented  within  mezzanine  equity  to  its
redemption amount is unnecessary if it is not probable that the instrument will become redeemable. As (i) the Series 1 Preferred Stock is only redeemable
upon a fundamental change, the occurrence of which is not

1
 The pre-funded warrants issued on November 2, 2020 do not have an expiration date.
2
 The pre-funded warrants issued on December 7, 2021 do not have an expiration date.

81

probable, and (ii) the occurrence of Transition Date (defined below) is probable, the Company did not accrete the Series 1 Preferred Stock to its redemption
amount.

Optional Conversion

Each share of Preferred Stock is initially convertible into 10 shares of Common Stock. The conversion price at which Preferred Stock may be converted
into shares of common stock is subject to adjustment in connection with certain specified events.

Redemption

Until  the  applicable  Transition  Date  (defined  below),  at  any  time  on  or  after  the  date  that  is  the  fifth  (5th)  anniversary  of  the  initial  issue  date  of  the
applicable series of preferred stock, all or any portion of the preferred stock is redeemable at the option of the holder at a redemption price of $100.00 per
share (for Series 1 Preferred Stock).  The “Transition Date” means the first date following August 21, 2021, on which each of the Conditions (as defined
below) is met.

The “Conditions” mean: (1) the closing price of the Company’s common stock has been equal to or exceeded $25.00 per share for 180 calendar days (for
determining if the Conditions are met for the Series 1 Preferred Stock) for 180 calendar days; (2) the 50-day average trading volume of the Company’s
common stock on the Nasdaq stock market is greater than 50,000 shares; and (3) a Phase 3 or Phase 2 pivotal clinical trial for one of the Company’s CAR-
T product candidates has been initiated, meaning that at least one clinical trial site has been activated.

Dividends

Shares of Preferred Stock will be entitled to receive dividends equal to (on an as-if-converted-to-common stock basis), and in the same form and manner as,
dividends actually paid on shares of common stock.

Liquidation

Until the applicable Transition Date, in the event of a liquidation, dissolution, winding up or deemed liquidation, holders of the Preferred Stock will receive
a payment equal to the applicable per share purchase price of their Preferred Stock before any proceeds are distributed to the holders of Common Stock.
The liquidation preferences, protective voting provisions and redemption rights of the Preferred Stock will terminate upon the occurrence of certain events.

Voting

Shares of Preferred Stock will generally have no voting rights, except to the extent expressly provided in the Company’s certificate of incorporation or as
otherwise required by law.

82

NOTE 7 - SHARE-BASED COMPENSATION PLANS

The Company has five share-based compensation plans, including the 2019 Equity Incentive Plan the (“2019 Plan”) which was adopted in June 2019. Each
plan authorizes the granting of shares of common stock and/or options to purchase common stock to employees and directors of the Company, as well as
non-employee  consultants,  and  allows  the  holder  of  the  option  to  purchase  common  stock  at  a  stated  exercise  price.  The  only  plan  under  which  the
Company  may  currently  grant  equity  awards  is  the  2019  Equity  Incentive  Plan  although  there  remain  outstanding  awards  under  the  other  four  plans.
Options vest according to the terms of the grant, which may be immediately or based on the passage of time, generally over two to four years, and have a
term of up to 10 years. Unexercised stock options terminate on the expiration date of the grant. The Company recognizes the share-based compensation
expense over the requisite service period of the individual grantees, which generally equals the vesting period.

2019 Equity Incentive Plan

The 2019 Plan, is designed to secure and retain the services of the Company’s employees and directors. The 2019 Plan is successor to and continuation of
the 2014 Equity Incentive Plan, as amended, the (“2014 Plan”), and no additional awards may be issued from the 2014 Plan. Subject to adjustment for
certain  changes  in  the  Company’s  capitalization,  the  aggregate  number  of  shares  of  common  stock  that  may  be  issued  under  the  2019  Plan  (the  "Share
Reserve") will not exceed the sum of (i) 250,000 new shares, plus (ii) an additional 600,000 shares that were approved at the Company’s Special Meeting
of  Stockholders  in  January  2020,  plus  (iii)  an  additional  500,000  shares  that  were  approved  at  the  Company’s  Annual  meeting  of  Stockholders  in  June
2020, (iv) an additional 500,000 shares that were approved at the Company’s Annual Meeting of Stockholders in June 2021 and plus (v) the Prior Plans’
Returning Shares, as defined in the 2019 Plan documents, in an amount not to exceed 600,540 shares, including any stock award granted under the 2014
Plan, 2011 Stock Option Plan, as amended, or 2006 Stock Option Plan, as amended, that were outstanding as of the date the 2019 Plan were approved by
the Company’s stockholders, as such shares become available from time to time.

The  following  shares  of  common  stock  (the  “2019  Plan  Returning  Shares”)  will  also  become  available  again  for  issuance  under  the  2019  Plan:  (i)  any
shares subject to a stock award granted under the 2019 Plan that are not issued because such stock award expires or otherwise terminates without all of the
shares covered by such stock award having been issued; (ii) any shares subject to a stock award granted under the 2019 Plan that are not issued because
such  stock  award  is  settled  in  cash;  and  (iii)  any  shares  issued  pursuant  to  a  stock  award  granted  under  the  2019  Plan  that  are  forfeited  back  to  or
repurchased by the Company because of a failure to vest.

The 2019 Plan provides for the grant of incentive stock options, non-statutory stock options, stock appreciation rights, restricted stock awards, restricted
stock unit awards, performance stock awards, and other stock awards.

At December 31, 2021 and 2020, outstanding awards were comprised of the following:

Options
Inducement option awards
Restricted stock units
Inducement restricted stock units

Total outstanding awards

Grant Date Fair Value

December 31, 2021

December 31, 2020

2,074,858 
65,760 
137,004 
500 
2,278,122 

1,425,207 
85,761 
129,361 
500 
1,640,829 

The  valuation  of  the  share-based  compensation  awards  is  a  significant  accounting  estimate  that  requires  the  use  of  judgments  and  assumptions  that  are
likely to have a material impact on the financial statements. The fair value of option grants is determined using the Black-Scholes option-pricing model.
Expected  volatilities  utilized  in  the  model  are  based  on  historical  volatility  of  the  Company’s  common  stock.  Similarly,  the  dividend  yield  is  based  on
historical experience and the estimate of future dividend yields. The risk-free interest rate is derived from the U.S. Treasury yield curve in effect at the time
of grant. The expected term of the options is based on the average period the stock options are expected to remain outstanding. As the Company does not
have sufficient historical information to develop reasonable expectations about future exercise patterns and post-vesting employment termination behavior,
the  expected  term  is  calculated  as  the  midpoint  between  the  weighted-average  vesting  term  and  the  contractual  expiration  period  also  known  as  the
simplified method.

83

The fair value of the option grants has been estimated, with the following weighted-average assumptions:

Options granted
Weighted-average exercise price
Weighted-average grant date fair value
Assumptions:
Risk-free interest rate
Volatility
Expected life (years)
Expected dividend yield

Share-Based Compensation Activity

Year Ended

December 31, 2021

December 31, 2020

1,023,000 
2.80 
2.02 

0.92 %
90 %
5.63
— 

1,352,595 
7.59 
5.29 

0.82 %
85 %
5.83
— 

The following table summarizes the stock option activity for all stock plans during the year ended December 31, 2021 and 2020 as follows:

Options
Balance at December 31, 2019
Granted
Exercised
Forfeited
Balance at December 31, 2020
Granted
Exercised
Forfeited

Balance at December 31, 2021

Exercisable at December 31, 2021

Outstanding Stock
Options

Weighted Average
Exercise Price

567,842  $
1,352,595  $

— 

(409,469) $
1,510,968  $
1,023,000  $

— 

(393,350) $
2,140,618  $
718,123  $

76.25 
7.59 

29.86 
27.36 
2.80 

30.66 
15.01 

36.42 

Weighted Average
Remaining Contractual
Term (in years)

Aggregate Intrinsic
Value
(in thousands)

7.82 $

12 

8.19 $

379 

8.48 $

6.98 $

— 

— 

There were no options exercised or cash received for the year ended December 31, 2021; the Company received cash of less than $0.1 million upon option
exercises for year ended December 31, 2020.

84

The following table summarizes the options outstanding and exercisable at December 31, 2021:

Options Outstanding

Exercise Price
$1.73 to $2.87
$2.88 to $2.93
$2.94 to $3.01
$3.02 to $16.15
$16.16 to $234.70

Total

Total Shares

215,000 
665,000 
506,000 
475,076 
279,542 
2,140,618 

Weighted Average
Remaining
Contractual Term
(in years)

Weighted Average
Exercise Price

Total Shares

Options Exercisable
Weighted Average
Remaining
Contractual Term
(in years)

Weighted Average
Exercise Price

9.89 $
9.62 $
8.95 $
7.32 $
5.82 $

8.48 $

1.81 
2.88 
2.97 
9.97 
84.39 

15.01 

— 
— 
253,000 
207,374 
257,749 
718,123 

0.00 $
0.00 $
8.95 $
6.15 $
5.71 $

6.98 $

— 
— 
2.97 
11.97 
88.94 

36.42 

The following table summarizes the stock award activity for all restricted stock units during the year ended December 31, 2021:

Awards
Balance at December 31, 2019
Granted
Vested
Forfeited
Balance at December 31, 2020
Granted
Vested
Forfeited

Balance at December 31, 2021

Outstanding
Restricted Stock
Awards and Units

Weighted-Average
Grant Date Fair
Value Per Share

Outstanding
Aggregate Intrinsic
Value (in
thousands)

Total Fair Value of
Restricted Awards
Vested (in
thousands)

6,359  $
239,023  $
(2,309) $
(113,212) $
129,861  $
136,626  $
(126,477) $
(2,506) $
137,504  $

92.29  $
4.70 
96.14  $
6.73 
5.59  $
3.54 
5.05  $
4.85 

4.06  $

82 

30  $

458 

222 

413  $

659 

205 

2014 Employee Stock Purchase Plan
The 2014 Employee Stock Purchase Plan, the “ESPP”, provides for eligible Company employees, as defined by the ESPP, to be given an opportunity to
purchase the Company’s common stock at a discount, through payroll deductions, with stock purchases being made upon defined purchase dates. The
ESPP authorizes the issuance of up to 55,000 shares of the Company’s common stock to participating employees and allows eligible employees to purchase
shares of common stock at a 15% discount from the lesser of the grant date or purchase date fair market value. For the year ended December 31, 2020,
there were 14,975 shares purchased by employees under the ESPP. The ESPP has been suspended since December 2020. As of December 31, 2021, there
were 18,488 shares available for issuance under the ESPP.
A summary of activity within the ESPP follows:

(in thousands except share data)
Deductions from employees
Share-based compensation expense recognized
Proceeds received by the Company for ESPP
Weighted-average purchase price per common share

Year Ended

December 31, 2021

December 31, 2020

$
$
$
$

—  $
—  $
—  $
—  $

56 
96 
78 
5.21 

85

Share-Based Compensation Expense

Share-based compensation expense by classification for December 31, 2021 and 2020 are as follows:

(in thousands)
General and administrative
Research and development

     Total

Year Ended

December 31, 2021

December 31, 2020

$

$

2,275  $
1,164 
3,439  $

3,170 
1,861 
5,031 

At December 31, 2021, total compensation cost not yet recognized was $3.2 million and the weighted-average period over which this amount is expected to
be recognized is 1.52 years. The aggregate fair value of options and restricted shares vesting in the years ended December 31, 2021 and 2020 was $4.3
million and $4.8 million, respectively.

NOTE 8 - COMMITMENTS AND CONTINGENCIES

Co-Development and Co-Commercialization Agreement - Adaptimmune Therapeutics plc

On  December  16,  2016,  the  Company  entered  into  a  Co-Development  and  Co-Commercialization  Agreement  with  and  Adaptimmune  Therapeutics  plc
(Adaptimmune) in order to facilitate a staged collaboration to evaluate, develop and commercialize next generation T cell therapies. Under the Agreement,
the parties agreed to evaluate the Company’s GoTCR technology (inducible MyD88/CD40 co-stimulation, or iMC) with Adaptimmune’s affinity-optimized
SPEAR® T cells for the potential to create enhanced TCR product candidates. Depending on results of the preclinical proof-of-concept phase, the parties
expect to progress to a two-target co-development and co-commercialization phase. To the extent necessary, and in furtherance of the parties’ proof-of-
concept  and  co-development  efforts,  the  parties  granted  each  other  a  royalty-free,  non-transferable,  non-exclusive  license  covering  their  respective
technologies  for  purposes  of  facilitating  such  proof-of-concept  and  co-development  efforts.  In  addition,  as  to  covered  therapies  developed  under  the
agreement,  the  parties  granted  each  other  a  reciprocal  exclusive  license  for  the  commercialization  of  such  therapies.  With  respect  to  any  joint
commercialization  of  a  covered  therapy,  the  parties  agreed  to  negotiate  in  good  faith  the  commercially  reasonable  terms  of  a  co-commercialization
agreement.  The  parties  also  agreed  that  any  such  agreement  shall  provide  for,  among  other  things,  equal  sharing  of  the  costs  of  any  such  joint
commercialization and the calculation of profit shares as set forth in the Agreement. The Agreement will expire on a country-by-country basis once the
parties  cease  commercialization  of  the  T  cell  therapies  covered  by  the  Agreement,  unless  earlier  terminated  by  either  party  for  material  breach,  non-
performance or cessation of development, bankruptcy/insolvency, or failure to progress to co-development phase.

License Agreement - Baylor

In 2008, 2010, 2014 and 2016, the Company and Baylor College of Medicine (“BCM”) entered into license agreements pursuant to which the Company
obtained exclusive rights to certain technologies and patent rights owned by BCM.

Under the 2014 license agreement, the Company is required to pay BCM a low annual maintenance fee on each anniversary of the agreement date. The
Company is also required to make royalty payments in the low single digits, subject to certain annual minimums, on net sales of products covered by the
license and, to the extent the Company enters into a sublicensing agreement relating to a licensed product, the Company is also required to pay BCM a
percentage in the low double-digits on all non-royalty income received from sublicensing revenue.

During  the  second  quarter  of  2021,  the  Company  determined  that  $0.6  million  of  sublicense  expense  was  incurred  in  2019  through  2020  related  to  the
Company’s obligation to pay BCM a percentage of sublicense revenue earned by the Company under the 2014 license agreement. Management evaluated
the impact of the adjustment and determined that the amount was immaterial to the consolidated financial statements for the current year and prior years.
As  such,  the  entire  amount  of  $0.6  million  was  recorded  during  the  second  quarter  in  2021.  During  the  third  quarter  of  2021,  the  Company  earned
additional sublicense revenue and, therefore, recorded additional sublicense expense of $0.5 million.

License Agreement - Agensys, Inc.

On  December  10,  2015,  the  Company  and  Agensys,  Inc.  (“Agensys”),  entered  into  a  license  agreement  (the  “Agensys  Agreement”),  pursuant  to  which
(i) Agensys granted the Company, within the field of cell and gene therapy of diseases in humans, an exclusive, worldwide license and sublicense to its
patent rights directed to prostate stem cell antigen 1 (“PSCA”) and related antibodies, and

86

(ii) the Company granted Agensys a non-exclusive, fully paid license to the Company’s patents directed to inventions that were made by the Company in
the course of developing the Company’s licensed products, solely for use with Agensys therapeutic products containing a soluble antibody that binds to
PSCA or, to the extent not based upon the Company’s other proprietary technology, to non-therapeutic applications of antibodies not used within the field.
As consideration for the rights granted to the Company under the Agreement, the Company agreed to pay to Agensys a non-refundable upfront fee of $3.0
million,  which  was  included  in  license  fee  expense.  The  Company  is  also  required  to  make  aggregate  milestone  payments  to  Agensys  of  up  to  (i)  $5
million  upon  the  first  achievement  of  certain  specified  clinical  milestones  for  its  licensed  products,  (ii)  $50  million  upon  the  achievement  of  certain
specified clinical milestones for each licensed product, and (iii) $75 million upon the achievement of certain sales milestones for each licensed product. The
Agreement additionally provides that the Company will pay to Agensys a royalty that ranges from the mid to high single digits based on the level of annual
net  sales  of  licensed  products  by  the  Company,  its  affiliates  or  permitted  sublicensees.  The  royalty  payments  are  subject  to  reduction  under  specified
circumstances. These milestone and royalty payments will be expensed as incurred. Under the Agreement, Agensys also was granted the option to obtain
an  exclusive  license,  on  a  product-by-product  basis,  from  the  Company  to  commercialize  in  Japan  each  licensed  product  developed  under  the  Agensys
Agreement that has completed a phase 2 clinical trial. As to each such licensed product, if Agensys or its affiliate, Astellas Pharma, Inc., exercises the
option, the Agensys Agreement provides that the Company will be paid an option exercise fee of $5 million. In addition, the Agensys Agreement provides
that the Company will be paid a royalty that ranges from the mid to high single digits based on the level of annual net sales in Japan of each such licensed
product. If the option is exercised, the aggregate milestone payments payable by the Company to Agensys, described above with respect to each licensed
product,  would  be  reduced  by  up  to  an  aggregate  of  $65  million  upon  the  achievement  of  certain  specified  clinical  and  sales  milestones.  The  Agensys
Agreement will terminate upon the expiration of the last royalty term for the products covered by the Agensys Agreement, which is the earlier of (i) the
date of expiration or abandonment of the last valid claim within the licensed patent rights covering any licensed products under the Agreement, (ii) the
expiration  of  regulatory  exclusivity  as  to  a  licensed  product,  and  (iii)  10  years  after  the  first  commercial  sale  of  a  licensed  product.  Either  party  may
terminate the Agensys Agreement upon a material breach by the other party that remains uncured following 60 days after the date of written notice of such
breach (or 30 days if such material breach is related to failure to make payment of amounts due under the Agensys Agreement) or upon certain insolvency
events. In addition, Agensys may terminate the Agensys Agreement immediately upon written notice to the Company if the Company or any of its affiliates
or permitted sublicensees commences an interference proceeding or challenges the validity or enforceability of any of Agensys’ patent rights.

License Agreement - BioVec

On  June  10,  2015,  the  Company  and  BioVec  Pharma,  Inc.  (“BioVec”)  entered  into  a  license  agreement  (the  “BioVec  Agreement”)  pursuant  to  which
BioVec agreed to supply the Company with certain proprietary cell lines and granted to the Company a non-exclusive, worldwide license to certain of its
patent rights and related know-how related to such proprietary cell lines. As consideration for the products supplied and rights granted to the Company
under the BioVec Agreement, the Company agreed to pay to BioVec an upfront fee of $100,000 within ten business days of the effective date of the BioVec
Agreement  and  a  fee  of  $300,000  within  ten  business  days  of  its  receipt  of  the  first  release  of  GMP  lot  of  the  products  licensed  under  the  BioVec
Agreement.  In  addition,  the  Company  agreed  to  pay  to  BioVec  an  annual  fee  of  $150,000,  commencing  30  days  following  the  first  filing  of  an
Investigational New Drug Application (an IND filing), or its foreign equivalent, for a product covered by the license; with such annual fees being creditable
against  any  royalties  payable  by  the  Company  to  BioVec  under  the  BioVec  Agreement.  The  Company  also  is  required  to  make  a  $250,000  milestone
payment to BioVec for each of the first three licensed products to enter into a clinical phase trial and one-time milestone payments of $2.0 million upon
receipt of a registration granted by the Federal Drug Administration or European Medicines Agency on each of the Company’s first three licensed products.
The BioVec Agreement additionally provides that the Company will pay to BioVec a royalty in the low single digits on net sales of products covered by the
BioVec Agreement. The Company may also grant sublicensees under the licensed patent rights and know-how to third parties for limited purposes related
to the use, sale and other exploitation of the products licensed under the BioVec Agreement. The BioVec Agreement will continue until terminated. The
BioVec Agreement may be terminated by the Company, in its sole discretion, at any time upon 90 days written notice to BioVec. Either party may terminate
the BioVec Agreement in the event of a breach by the other party of any material provision of the BioVec Agreement that remains uncured on the date that
is 60 days after written notice of such failure or upon certain insolvency events that remain uncured following the date that is 30 days after the date of
written notice to a party regarding such insolvency event.

Litigation

On May 29, 2019, Bellicum was served with a second amended complaint indicating that the Company had been added as an additional defendant in an
ongoing  civil  tort  lawsuit,  captioned  Kelly  v.  Children’s  Hospital  of  Los  Angeles  et  al.,  filed  in  the  Los  Angeles  County  Superior  Court,  Case  No.
BC681477. On July 10, 2019 plaintiffs filed a third amended complaint seeking unspecified monetary damages including punitive damages and alleging
claims  for  wrongful  death,  negligence,  breach  of  fiduciary  duty,  fraud,  medical  battery  on  decedent,  medical  battery  on  individual  plaintiffs,  products
liability - failure to warn, breach of express warranty and products liability design or manufacturing defect. Bellicum filed a demurrer and motion to strike
plaintiffs’ third amended

87

complaint, which were granted in part on August 5, 2020 with the Court dismissing (without prejudice) all claims against Bellicum with the exception of
the breach of express warranty and products liability design or manufacturing defect causes of action. The Court also granted Bellicum’s motion to strike
plaintiffs’ claim for punitive damages. On September 15, 2020, plaintiffs filed a fourth amended complaint alleging the same causes of action and damages
against Bellicum as were pled in the third amended complaint. On November 3, 2020, Bellicum filed a demurrer and motion to strike the fourth amended
complaint, which is not currently set for hearing but will be rescheduled pursuant to a further order from the court.

NOTE 9 - INCOME TAXES

The reconciliation between federal income taxes at the statutory U.S. federal income tax rate and the Company’s income tax expense for the year is as
follows:  

(in thousands)
Tax benefit at statutory rate
Other
Stock based compensation
Offering issuance costs and changes in fair value of warrants and private placement option
Deferred tax valuation allowances
Research and development credit

Income tax expense

$

$

December 31, 2021

December 31, 2020

(2,038) $
4 
780 
(3,176)
4,718 
(288)

—  $

(1,658)
200 
642 
(9,687)
11,690 
(1,187)
— 

Deferred  income  taxes  reflect  the  net  tax  effect  of  temporary  differences  between  the  carrying  amounts  of  assets  and  liabilities  for  financial  reporting
purposes, and the amounts used for income tax purposes. Significant components of the Company’s deferred taxes as of December 31, 2021 and 2020 are
as follows:

(in thousands)
Deferred tax assets (liabilities):
      Net operating loss carryforward
      Stock compensation
      Intangible assets
      Research and development credit
      Operating lease assets
      Operating lease liabilities
      Other
Total deferred tax assets, net of deferred tax liabilities
      Valuation allowance

Net deferred tax

December 31, 2021

December 31, 2020

$

$

100,346  $
3,541 
7,156 
18,076 
— 
— 
(144)
128,975 
(128,975)

—  $

94,132 
3,539 
7,682 
17,787 
(213)
354 
976 
124,257 
(124,257)
— 

Net operating loss carryforwards and research tax credits as of December 31, 2021 and 2020 are as follows:

(in thousands)
U.S. federal income tax net operating loss carryforwards
U.K. net operating loss carryforwards
U.S. federal research tax credits
Texas research tax credits

December 31, 2021

December 31, 2020

$
$
$
$

477,839  $
—  $
12,985  $
5,091  $

448,250 
133 
12,535 
5,252 

The Company has $228.4 million of U.S. federal net operating loss carryovers that have no expiration date and the remaining begin to expire in 2025. The
U.S. Federal and state research credits will begin to expire in 2028 and 2034 respectively. No study has been performed on the research and development
(R&D) credits and gross R&D credits in the amount of $17.8 million could be limited based on review by the Internal Revenue Service.

88

The Internal Revenue Code Section 382 limits NOL and tax credit carry forwards when an ownership change of more than 50% of the value of the stock in
a loss corporation occurs. Accordingly, the ability to utilize remaining NOL and tax credit carryforwards may be significantly restricted.

In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax asset
will be realized. The ultimate realization of deferred tax assets is dependent upon the Company attaining future taxable income during periods in which
those temporary differences become deductible.

Due to the uncertainty surrounding the realization of the benefits of its deferred assets, including NOL carryforwards, the Company has provided a 100%
valuation allowance on its net deferred tax assets at December 31, 2021 and 2020. The changes in the valuation allowance was an increase of $4.7 million
and an increase of $11.7 million for the years ended December 31, 2021 and 2020, respectively.

89

NOTE 10 - SUBSEQUENT EVENTS

None.

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

None.

ITEM 9A.  Controls and Procedures

Management’s Evaluation of Disclosure Controls and Procedures

Our management, with the participation of our Principal Executive and Principal Financial Officer, evaluated the effectiveness of our disclosure controls
and  procedures,  as  defined  in  Rules  13a-15(e)  and  15d-15(e)  under  the  Exchange  Act,  as  of  December  31,  2021.  The  term  “disclosure  controls  and
procedures,” as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act, means controls and other procedures of a company that are designed to
ensure  that  information  required  to  be  disclosed  by  a  company  in  the  reports  that  it  files  or  submits  under  the  Exchange  Act  is  recorded,  processed,
summarized  and  reported  within  the  time  periods  specified  in  the  SEC  rules  and  forms.  Disclosure  controls  and  procedures  include,  without  limitation,
controls and procedures designed to ensure that information required to be disclosed by a company in the reports that it files or submits under the Exchange
Act is accumulated and communicated to the company’s management, including its Principal Executive and Principal Financial Officer, as appropriate, to
allow timely decisions regarding required disclosure.

Management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving
their objectives and management necessarily applies its judgment in evaluating the cost-benefit relationship of possible controls and procedures. Based on
the  evaluation  of  our  disclosure  controls  and  procedures  as  of  December  31,  2021,  our  Chief  Executive  Officer  and  our  Principal  Accounting  Officer
concluded that, as of such date, our disclosure controls and procedures were effective.

Management’s Annual Report on Internal Controls over Financial Reporting

Management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Exchange Act
Rule  13a-15(f)  and  15d-15(f).  Our  internal  control  over  financial  reporting  is  designed  under  the  supervision  of  our  management  to  provide  reasonable
assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with United States
generally accepted accounting principles.

The  Company’s  internal  control  over  financial  reporting  includes  those  policies  and  procedures  that:  (i)  pertain  to  the  maintenance  of  records  that,  in
reasonable  detail,  accurately  and  fairly  reflect  the  transactions  and  dispositions  of  the  assets  of  the  Company;  (ii)  provide  reasonable  assurance  that
transactions are recorded as necessary to permit preparation of financial statements in accordance with U.S. generally accepted accounting principles, and
that receipts and expenditures of the Company are being made only in accordance with authorizations of management and directors of the Company; and
(iii) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the Company’s assets that
could have a material effect on the Consolidated Financial Statements.

Management, including our Chief Executive Officer, has assessed the effectiveness of our internal control over financial reporting based on the framework
set forth by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework) in Internal Control-Integrated Framework. Based
on those criteria and our evaluation, management has concluded that our internal control over financial reporting was effective as of December 31, 2021.

Inherent Limitations of Internal Controls

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of
effectiveness  to  future  periods  are  subject  to  the  risks  that  controls  may  become  inadequate  because  of  changes  in  conditions,  or  that  the  degree  of
compliance with the policies or procedures may deteriorate.

Changes in Internal Control over Financial Reporting

There were no changes in our internal control over financial reporting during our latest fiscal quarter that have materially affected, or are reasonably likely
to materially affect, our internal control over financial reporting.

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ITEM 9B.  Other Information

None.

ITEM 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

Not applicable.

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PART III

ITEM 10.  Directors, Executive Officers and Corporate Governance

The  information  required  by  this  item  will  be  set  forth  in  the  sections  headed  “Election  of  Directors,”  “Information  about  our  Executive  Officers”  and
“Section  16(a)  Beneficial  Ownership  Reporting  Compliance”  in  our  definitive  proxy  statement  for  our  Annual  Meeting  of  Stockholders,  or  our  Proxy
Statement, to be filed with the SEC within 120 days after the end of the fiscal year ended December 31, 2021, and is incorporated herein by reference.

ITEM 11.  Executive Compensation

The  information  required  by  this  item  will  be  set  forth  in  the  section  headed  “Executive  and  Director  Compensation”  in  our  Proxy  Statement  and  is
incorporated herein by reference.

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

The information required by this item will be set forth in the section headed “Equity Benefit Plans” and “Security Ownership of Certain Beneficial Owners
and Management” in our Proxy Statement and is incorporated herein by reference.

The information required by Item 201(d) of Regulation S-K will be set forth in the section headed “Executive and Director Compensation” in our Proxy
Statement and is incorporated herein by reference.

ITEM 13.  Certain Relationships and Related Party Transactions, and Director Independence

The  information  required  by  this  item  will  be  set  forth  in  the  sections  headed  “Certain  Relationships  and  Related  Party  Transactions”  and  “Election  of
Directors” in our Proxy Statement and is incorporated herein by reference.

ITEM 14.  Principal Accounting Fees and Services

The  information  required  by  this  item  will  be  set  forth  in  the  section  headed  “Principal  Accounting  Fees  and  Services”  in  our  Proxy  Statement  and  is
incorporated herein by reference.

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PART IV

ITEM 15. Exhibits, Financial Statements and Schedules

(a)(1) Financial Statements.

The response to this portion of Item 15 is set forth under Part II, Item 8 above.

(a)(2) Financial Statement Schedules.

We have omitted these schedules because they are not required, or are not applicable, or the required information is shown in the consolidated financial
statements or notes thereto.

(a)(3) Exhibits.
Exhibit 
Number

Description

3.1

3.2

3.3

4.1

4.2

4.3

4.4

4.5

4.6

4.7

4.8

4.9

4.10

4.11

4.12

Amended and Restated Certificate of Incorporation, as amended by Certificate of Amendment of the Amended and Restated Certificate of
Incorporation of the Registrant and the Second Certificate of Amendment of the Amended and Restated Certificate of Incorporation of the
Registrant (incorporated by reference to Exhibit 3.1 to the Registrant’s Quarterly Report Form 10-Q with the SEC on August 6, 2020).

Amended and Restated Bylaws of the Registrant (incorporated by reference to Exhibit 3.2 to the Registrant’s Current Report on Form 8-K,
filed with the SEC on August 5, Amended and Restated Bylaws of the Registrant (incorporated by reference to Exhibit 3.2 to the
Registrant’s Current Report on Form 8-K, filed with the SEC on August 5, 2019).).

Certificate of Designations, Preferences and Rights of Series 1 Redeemable Convertible Non-Voting Preferred Stock, Series 2 Redeemable
Convertible Non-Voting Preferred Stock and Series 3 Redeemable Convertible Non-Voting Preferred Stock of Bellicum Pharmaceuticals,
Inc. (incorporated by reference to Exhibit 3.1 to the Registrant’s report on Form 8-K, filed with the SEC on August 19, 2019).

Reference is made to Exhibits 3.1 and 3.2.

Form of Common Stock Certificate of the Registrant (incorporated by reference to Exhibit 4.1 to the Registrant’s Registration Statement on
Form S-1, as amended (File No. 333-200328), originally filed with the SEC on November 18, 2014).

Registration Rights Agreement by and among the Registrant and Baker Brothers Life Sciences, LP, and two of its affiliated funds, dated
January 15, 2016 (incorporated by reference to Exhibit 4.4 to Registrant’s Registration Statement on Form S-3 (File No. 333-209012), filed
with the SEC on January 15, 2016).

Form of Warrant issued in public offering (incorporated by reference to Exhibit 4.1 to the Registrant’s Current Report on Form 8-K (File
No. 001-36783), filed with the SEC on August 19, 2019).

Form of Warrant issued in private offering (incorporated by reference to Exhibit 4.2 to the Registrant’s Current Report on Form 8-K (File
No. 001-36783), filed with the SEC on August 19, 2019).

Description of Description of Securities (incorporated by reference to Exhibit 4.7 to the Registrant’s Current Report on Form 10K (File No.
001-36783), filed with the SEC on March 12, 2020.

Securities Purchase Agreement, dated August 16, 2019, by and among the Company and the institutional investors named therein,
(incorporated by reference to Exhibit 10.1 to the Registrant’s Current Report on Form 8-K (File No. 001-36783), filed with the SEC on
August 19, 2019).

Form of pre-funded warrant (incorporated by reference to Exhibit 4.1 to the Registrant’s Current Report on Form 8-K (File No. 001-36783).
filed with the SEC on November 2, 2020).

Form of warrant to purchase common stock (incorporated by reference to Exhibit 4.2 to the Registrant’s Current Report on Form 8-K (File
No.001-36783), filed with the SEC on November 2, 2020).
C
Form of Pre-Funded Warrant issued in private placement (incorporated by reference to Exhibit 4.1 to the Registrant’s Current Report on
Form 8-K (File No. 001-36783), filed with the SEC on December 6, 2021).

Form of Accompanying Common Warrant issued in private placement (incorporated by reference to Exhibit 4.2 to the Registrant’s Current
Report on Form 8-K (File No. 001-36783), filed with the SEC on December 6, 2021).

Securities Purchase Agreement dated August 16, 2019, by and among the Company, Baker Brothers Life Sciences, LP, and Boxer Capital,
LLC (incorporated by reference to Exhibit 10.1 to the Registrant’s Current Report on Form 8-K (File No. 001-36783), filed with the SEC
on December 6, 2021).

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Table of Contents

Exhibit 
Number

10.1+

10.3+

10.4(A)+

10.4(B)+

10.4(C)+

10.4(D)+

10.4(E)+

10.4(F)+

10.4(G)+

10.5(A)+

10.5(B)+

10.6+

10.8+

10.9+

10.15

10.16*

10.17*

10.18*

Description

Form of Indemnification Agreement by and between the Registrant and its directors and officers (incorporated by reference to Exhibit 10.1
to the Registrant’s Registration Statement on Form S-1, as amended (File No. 333-200328), originally filed with the SEC on November 18,
2014).

Bellicum Pharmaceuticals, Inc. 2011 Stock Option Plan and Forms of Incentive Stock Option Grant Agreement and Nonqualified Stock
Option Agreement (incorporated by reference to Exhibit 10.3 to the Registrant’s Registration Statement on Form S-1, as amended (File No.
333-200328), originally filed with the SEC on November 18, 2014).

Bellicum Pharmaceuticals, Inc. 2014 Equity Incentive Plan, as amended (incorporated by reference to Exhibit 10.2 to the Registrant’s
Quarterly Report on Form 10-Q filed with the SEC on May 5, 2019).

Form of Stock Option Grant Notice and Option Agreement under the 2014 Equity Incentive Plan (incorporated by reference to Exhibit
10.4(B) to the Registrant’s Annual Report on Form 10-K filed with the SEC on March 13, 2018).

Form of Stock Option Grant Notice and Option Agreement under the 2014 Equity Incentive Plan (with accelerated vesting) (incorporated
by reference to Exhibit 10.4(C) to the Registrant’s Annual Report on Form 10-K filed with the SEC on March 13, 2018).

Form of Restricted Stock Award Notice and Restricted Stock Award Agreement under the 2014 Equity Incentive Plan (incorporated by
reference to Exhibit 10.4(D) to the Registrant’s Annual Report on Form 10-K filed with the SEC on March 13, 2018).

Form of Restricted Stock Unit Notice and Restricted Stock Unit Agreement under the 2014 Equity Incentive Plan (incorporated by
reference to Exhibit 10.4(E) to the Registrant’s Annual Report on Form 10-K filed with the SEC on March 13, 2018).

Form of Stock Option Grant Notice and Option Agreement under the 2014 Equity Incentive Plan (Inducement Award)(incorporated by
reference to Exhibit 10.4(F) to the Registrant’s Annual Report on Form 10-K filed with the SEC on March 13, 2018).

Form of Stock Option Grant Notice and Option Agreement under the 2014 Equity Incentive Plan (Non-Employee Director Form)
(incorporated by reference to Exhibit 10.4(G) to the Registrant’s Annual Report on Form 10-K filed with the SEC on March 13, 2018).

Bellicum Pharmaceuticals, Inc. Bellicum Pharmaceuticals, Inc. 2019 Equity Incentive Plan, as amended (incorporated by reference to
Exhibit 10.1 to the Registrant’s Quarterly Report on Form 8-K filed with the SEC on June 17, 2021).

Forms of stock option grant notice, stock option agreement and notice of exercise, and forms of restricted stock award notice and restricted
stock award agreement under the Bellicum Pharmaceuticals, Inc. 2019 Equity Incentive Plan.

Bellicum Bellicum Pharmaceuticals, Inc. Non-Employee Director Compensation Policy, Inc. Non-Employee Director Compensation Policy
(incorporated by reference to Exhibit 10.1 to the Registrant’s Quarterly Report on Form 10-Q filed with SEC on August 6, 2020).

Incentive Award Program, as amended on February 19, 2018 (incorporated by reference to Exhibit 10.7 to the Registrant’s Annual Report
on Form 10-K filed with the SEC on March 13, 2018).

Letter Agreement by and between the Registrant and Richard A. Fair, dated January 25, 2017 (incorporated by reference to Exhibit 10.43 to
the Registrant’s Annual Report on Form 10-K filed with the SEC on March 13, 2017).

Notice of Expansion of Licensed Field to Obtain Additional Exclusive Rights (incorporated by reference to Exhibit 10.14 to the Registrant’s
Registration Statement on Form S-1, as amended (File No. 333-200328), originally filed with the SEC on November 18, 2014).

Amended and Restated License Agreement by and between the Registrant and ARIAD Pharmaceuticals, Inc., dated March 7, 2011
(incorporated by reference to Exhibit 10.1 to the Registrant’s Quarterly Report on Form 10-Q filed with the SEC on November 5, 2020).

Omnibus Amendment Agreement by and between Registrant and ARIAD Pharmaceuticals, Inc., dated October 3, 2014 (incorporated by
reference to Exhibit 10.2 to the Registrant’s Quarterly Report on Form 10-Q filed with the SEC on November 5, 2020).

Exclusive License Agreement by and between the Registrant and Baylor College of Medicine, dated March 20, 2008 (incorporated by
reference to Exhibit 10.3 to the Registrant’s Quarterly Report on Form 10-Q filed with the SEC on November 5, 2020).

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Table of Contents

Exhibit 
Number
10.19*

10.20*

10.21*

10.22*

10.23*

10.24*

10.25^

10.26

21.1

23.1

24.1

31.1

32.1

Description

Exclusive License Agreement by and between the Registrant and Baylor College of Medicine, dated June 27, 2010 (incorporated by
reference to Exhibit 10.4 to the Registrant’s Quarterly Report on Form 10-Q filed with the SEC on November 5, 2020).

Cancer Research Grant Contract by and between the Registrant and the Cancer Prevention and Research Institute of Texas, dated July 27,
2011 (incorporated by reference to Exhibit 10.5 to the Registrant’s Quarterly Report on Form 10-Q filed with the SEC on November 5,
2020).

Exclusive License Agreement by and between the Registrant and Baylor College of Medicine, effective November 1, 2014 (incorporated by
reference to Exhibit 10.6 to the Registrant’s Quarterly Report on Form 10-Q filed with SEC on November 5, 2020).

License Agreement by and between the Registrant and BioVec Pharma, Inc., dated as of June 4, 2015 (incorporated by reference to Exhibit
10.2 to the Registrant’s Quarterly Report on Form 10-Q filed with the SEC on August 13, 2015).

Exclusive License Agreement by and between the Registrant and Agensys, Inc., effective as of December 10, 2015 (incorporated by
reference to Exhibit 10.33 to the Registrant’s Annual Report on Form 10-K filed with the SEC on March 14, 2016).

Co-Development and Co-Commercialisation Agreement by and between the Registrant and Adaptimmune Limited, effective as of
December 16, 2016 (incorporated by reference to Exhibit 10.41 to the Registrant’s Annual Report on Form 10-K filed with the SEC on
March 13, 2017).

Master Services Agreement Between The University of Texas M. D. Anderson Cancer Center and Bellicum Pharmaceuticals, Inc.

Employment Agreement by and between the Registrant and Charity Scripture, dated December 1, 2021.

Subsidiaries of the Registrant.

Consent of Independent Registered Public Accounting Firm.

Power of Attorney. Reference is made to the signature page hereto.

Certification of the Principal Executive Officer and Principal Financial Officer pursuant to Rule 13a-14(a) or 15d-14(a) of the Securities
Exchange Act of 1934.

Certification of the Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to
Section 906 of the Sarbanes-Oxley Act of 2002.

101.INS** XBRL Instance

101.SCH** XBRL Taxonomy Extension Schema

101.CAL** XBRL Taxonomy Extension Calculation

101.DEF** XBRL Taxonomy Extension Definition

101.LAB** XBRL Taxonomy Extension Labels

101.PRE** XBRL Taxonomy Extension Presentation

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Table of Contents

+

*

^

#

Indicates management contract or compensatory plan.

Certain portions of this exhibit (indicated by “[***]”) have been omitted as the Registrant as determined (i) the omitted information is not material
and (ii) the omitted information would likely cause harm to the Registrant if publicly disclosed.

Certain portions of this exhibit have been omitted (indicated by “[***]”) because the Company has determined that the information is not material
and is the type that the Company treats as private or confidential.

This certification is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the
liability of that section, nor shall it be deemed incorporated by reference into any filing under the Securities Act of 1933, as amended, or the
Securities Exchange Act of 1934, as amended.

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ITEM 15. Form 10-K Summary

Not applicable.

Pursuant to the requirements of Section 13 or 15(d) 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

Date: March 24, 2022

Bellicum Pharmaceuticals, Inc.

By:

/s/ Richard A. Fair
Richard A. Fair
President and Chief Executive Officer

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Richard A. Fair as his
true and lawful attorney-in-fact, with the power of substitution, for him in any and all capacities, to sign any amendments to this report, and to file the
same, with exhibits thereto and other documents in connection therewith with the Securities and Exchange Commission, hereby ratifying and confirming
all  that  each  of  said  attorney-in-fact,  or  his  substitute  or  substitutes  may  do  or  cause  to  be  done  by  virtue  hereof.  Pursuant  to  the  requirements  of  the
Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the Registrant in the capacities and on the dates
indicated:

Signature

Title

President, Chief Executive Officer and Director
(Principal Executive Officer)

Date

March 24, 2022

/s/ Richard A. Fair
Richard A. Fair

/s/ Charles S. Grass
Charles S. Grass

/s/ James Brown
James Brown

/s/ Jon P. Stonehouse
Jon P. Stonehouse

/s/ James M. Daly
James M. Daly

/s/ Stephen R. Davis
Stephen R. Davis

/s/ Reid M. Huber, Ph.D.
Reid M. Huber, Ph.D.

/s/ Judith Klimovsky
Judith Klimovsky

Chief Accounting Officer

March 24, 2022

Chairman of the Board of Directors

March 24, 2022

Member of the Board of Directors

March 24, 2022

Member of the Board of Directors

March 24, 2022

Member of the Board of Directors

March 24, 2022

Member of the Board of Directors

March 24, 2022

Member of the Board of Directors

March 24, 2022

97

 
CERTAIN CONFIDENTIAL INFORMATION CONTAINED IN THIS DOCUMENT, MARKED
BY [***], HAS BEEN OMITTED BECAUSE IT IS BOTH (I) NOT MATERIAL AND (II)
IS THE TYPE THAT THE REGISTRANT TREATS AS PRIVATE OR CONFIDENTIAL.

Exhibit 10.25

Execution Version

MASTER SERVICES AGREEMENT BETWEEN

THE UNIVERSITY OF TEXAS M. D. ANDERSON CANCER CENTER AND

BELLICUM PHARMACEUTICALS, INC.

This Master Services Agreement (“Agreement”), effective as of April 14, 2020 (the “Effective Date”), is made by and between The University of
Texas M. D. Anderson Cancer Center (“MD Anderson”), an institution of higher education and one of the institutions of The University of Texas
System (“System”), which has its principal address at 1515 Holcombe Boulevard, Houston, Texas 77030, and Bellicum Pharmaceuticals, Inc., a
Delaware corporation having its principal place of business at 2130 W. Holcombe Boulevard, Suite 800, Houston, Texas 77030 (“Bellicum”). MD
Anderson and Bellicum may each be referred to herein as a “Party” and collectively as the “Parties.”

RECITALS

WHEREAS, MD Anderson is a comprehensive cancer treatment, education, research, and prevention facility and an agency of the State of Texas
located in Houston, Texas;

WHEREAS, Bellicum is a clinical stage biopharmaceutical company striving to deliver cures through controllable cell therapies;

WHEREAS, MD Anderson and Bellicum have entered into that certain Asset Purchase Agreement, dated as of January 17, 2020 (as it may be
amended from time to time, the “APA”), pursuant to which, among other things, Bellicum agreed to sell the Purchased Assets (as defined in the
APA) and to assign the Assumed Liabilities (as defined in the APA) to MD Anderson;

WHEREAS,  the  execution  and  delivery  of  this  Agreement  was  a  material  inducement  to  entry  into  the  APA  and  is  a  condition  to  Closing  (as
defined in the APA) under the terms of the APA;

WHEREAS, in connection with the APA, and pursuant to the terms and subject to the conditions of this Agreement, Bellicum desires for MD
Anderson to perform for Bellicum from time to time during the Term, and MD Anderson is willing to perform for Bellicum from time to time
during the Term, pursuant to the terms and conditions set forth herein, certain Services as more particularly described in the Work Orders executed
by the Parties in accordance with this Agreement;

WHEREAS, in order for MD Anderson to perform the Services, Bellicum will provide MD Anderson with certain Materials as more particularly
described herein and in each Work Order; and

WHEREAS, Bellicum desires to engage MD Anderson to perform the Services, and MD Anderson desires to perform the Services, pursuant to
the terms and conditions set forth in this Agreement.

NOW, THEREFORE, in consideration of the mutual covenants, terms, conditions, benefits and provisions hereof, and for other good and valuable
consideration, the receipt and sufficiency of which is hereby acknowledged, the Parties hereby confirm and agree as follows:

Execution Version

Section 1.    OVERVIEW

AGREEMENT

1.1

1.2

1.3

The  Services  will  be  described  in  one  or  more  work  orders  mutually  agreed  upon  and  executed  by  the  Parties  pursuant  to  this
Agreement (“Work Orders”) and are the subject of this Agreement. Each Work Order shall be in substantially the same form as the
“Work Order Template,” Exhibit B with such additions and deletions as the Parties may agree.

Each Work Order executed by the Parties, the schedules, exhibits and attachments referenced in each Work Order and the exhibits
referenced in this Agreement are incorporated into this Agreement.

Other  than  as  described  in  Section  8.12.F  hereof,  with  regard  to  the  APA,  the  Agreement  shall  control  and  govern  all  Services
performed by MD Anderson under any Work Order. If there is a conflict or inconsistency between the provisions of this Agreement
and  any  Work  Order,  the  terms  of  the  Work  Order,  including  the  schedules,  exhibits  and  attachments  referenced  therein,  shall  be
governed by the terms of this Agreement, unless an individual Work Order expressly and specifically notes the deviations from the
terms  of  the  Agreement  and  exhibits  for  the  purposes  of  such  Work  Order  in  the  “Deviations  from  Terms  of  Master  Services
Agreement” section of such Work Order. In the event of a conflict between the Agreement, a Work Order and any Quality Assurance
Agreement, if applicable, the terms of the Quality Assurance Agreement shall control.

1.4

All capitalized terms used herein, including the exhibits, schedules and attachments hereto, shall have the meanings specified in the
“Definitions,” Exhibit A or elsewhere in the Agreement, as applicable, unless otherwise specified.

Section 2.    SERVICES

2.1

2.2

Services Generally.  During  the  Term  and  in  accordance  with  this  Agreement,  MD  Anderson  agrees  to  provide  certain  Services,
which shall include cell therapy Manufacturing and related activities, as described in Work Orders. MD Anderson and Bellicum have
agreed  that  the  scope  of  Services,  including  the  Initial  Supply  Commitment  and  Expansion  Option,  will  be  limited  to  the
Manufacture of all Current Bellicum Products and up to two (2) new pre-clinical or clinical stage products. In addition, if either the
BPX-601 (within 9 months of the Effective Date) or BPX-603 (within 12 months of the Effective Date) is discontinued for clinical
and/or regulatory reasons , Bellicum shall have the right to replace one (1) such discontinued product with another one (1) GoCAR-
T product with similar Manufacturing and analytical processes (the “Product Swap”). If Bellicum exercises its right to the Product
Swap, then the Parties will negotiate a technical transfer and process introduction plan to be paid by Bellicum at MD Anderson’s
fully loaded hourly rates. In addition, all engineering, training or qualification runs performed by MD Anderson in connection with
such Product Swap shall count toward the Initial Supply Commitment.

Initial  Supply  Commitment.  During  the  Term,  the  Parties  agree  that  MD  Anderson  will  Manufacture  for  Bellicum  up  to  an
aggregate  of  two  hundred  (200)  doses  of  proprietary  cell  therapy  products  (each  dose  a  “Patient  Lot”)  in  accordance  with,  and
subject to, the applicable Work Order, provided that Bellicum has complied with all Bellicum Obligations (collectively, the “Initial
Supply Commitment”). During the final six (6) months of the Term, no new Work Orders may be requested by Bellicum. For the
avoidance of doubt, upon the earlier conclusion of the Term or fulfillment of the Initial Supply Commitment, MD Anderson shall no
longer be obligated to perform Services unless otherwise provided in a Work Order, having no obligation to enter into such a Work
Order.

2.3

Delivery, Title and Risk of Loss.

2.3.A All Deliverables delivered pursuant to any Work Order, including the Patient Lots, shall be Delivered by MD Anderson EX

WORKS (Incoterms 2017). Title to and risk of loss with

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2.4

2.5

respect to any Patient Lot or other Deliverable shall pass from MD Anderson to Bellicum at the time such Patient Lot or
other Deliverable is released to Bellicum, or Bellicum’s carrier, provided that the foregoing shall not relieve MD Anderson
of liability arising from MD Anderson’s negligence or any failure to comply with its obligations with respect to the proper
storage conditions and handling prior to the tender thereof to the carrier. Bellicum shall be responsible for transporting all
Deliverables  from  the  Facility  to  any  Bellicum  facility  at  Bellicum’s  sole  cost  and  expense.  MD  Anderson  will  not  be
responsible for any transportation costs, materials, insurance, or otherwise related to the Deliverables.

2.1.B MD  Anderson’s  responsibility  with  respect  to  the  care,  custody  and  control  of  the  Materials  shall  not  begin  until  the
Materials have been physically unloaded from trailers and MD Anderson has begun receiving the Materials at the Facility,
as evidenced by a duly authorized warehouse receipt.

Bellicum Obligations. For all Services, unless otherwise expressly agreed by the Parties in writing, Bellicum shall (1) pay for and
deliver to MD Anderson at the Facility, or other location designated in a Work Order, all Materials in the amounts necessary to meet
Bellicum’s  supply  Forecast,  (2)  provide  MD  Anderson  with  all  Specifications,  including  instructions  for  the  Services  for  the
Manufacture  of  the  Deliverables,  and  ensure  MD  Anderson  has  the  necessary  information  to  allow  MD  Anderson  to  perform  the
Services  in  accordance  with  applicable  Work  Order  and  applicable  QAA,  (3)  use  commercially  reasonable  efforts  to  support  MD
Anderson  in  the  performance  of  the  Services  including  knowledge  transfer  and  consultation  as  reasonably  required  by  MD
Anderson, at no charge to MD Anderson, (4) allow for any Lead-Time requirements provided in any Work Order or as otherwise
agreed by the Parties,
(5)  be  responsible  for  the  expiration  of  any  Materials,  (6)  provide  MD  Anderson  a  Forecast  as  described  in  the  applicable  Work
Order  and  Section  2.9  below,  (7)  be  responsible  for  all  technology  transfer,  process  Development,  validation  or  related
implementation activities related to or necessary to perform the Services in accordance with the Work Order and Specifications, and
(8) ensure all permits or licenses that are held or used by (or which have been filed or delivered by or on behalf of) Bellicum and
required for the operation of the Facility or performance of the Services are transferred to MD Anderson including any such permits
or licenses required by and in accordance with, the APA (collectively, the “Bellicum Obligations”).

Materials. All Materials provided by Bellicum to MD Anderson for use in the Manufacture of Patient Lots shall (1) remain the sole
property  of  Bellicum,  (2)  be  used  by  MD  Anderson  only  in  carrying  out  its  obligations  under  the  Agreement  and  for  no  other
purpose, (3) not be transferred by MD Anderson to any Third Party that is not specifically authorized in advance and in writing by
Bellicum, and (4) unless exhausted in the course of performing the Services, be returned to Bellicum, upon Bellicum’s request and at
Bellicum’s expense, at the expiration or termination of the Agreement or when no longer required to be used under the Agreement.
After  delivery,  MD  Anderson  will  be  responsible  for  storing  such  Materials  for  the  performance  of  the  Services.  Bellicum  shall
provide MD Anderson with, or ensure MD Anderson has possession of, current, correct and complete Material Safety Data Sheets
("MSD  Sheets"),  or,  if  a  MSD  Sheet  is  not  applicable,  then  a  safety  summary  sheet  which  outlines  the  storage  and  handling
requirements and other characteristics only with respect to those Materials that can be reasonably hazardous in nature (i.e., corrosive,
toxic, ignitable, etc.) in order for MD Anderson to safely and properly store and handle such Materials. MD Anderson reserves the
right  to  exclude  Materials  from  the  Facility  (or  require  the  immediate  removal  of  such  Materials)  if  MD  Anderson  reasonably
determines that it does not have complete and correct information as required by this Section 2.5. Subject to Section 3.7, if Bellicum
fails to remove the Materials, MD Anderson may dispose of such Materials in any lawful manner and shall incur no liability due to
such disposition. Bellicum grants to MD Anderson a first priority lien upon, and security interest in and to, all Materials at any time
deposited in the Facility or any warehouse owned or operated by MD Anderson and in all proceeds and/or products thereof. Such
lien and security interest shall secure all fees and charges incurred with respect to Deliverables, whether or not such Deliverable is in
MD Anderson’s possession or has been Delivered.

2.6

Standards. MD Anderson shall perform the Services in accordance with: (1) the Work Order, (2) the Specifications, (3) the QAA,
and (4) applicable Laws. MD Anderson will perform the Services in a

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professional and workmanlike manner consistent with industry standards applicable to the performance of such Services.

2.7

Facility. The Services will be performed at the facility located at 2130 W. Holcombe Boulevard, Houston, Texas 77030 (the
“Facility”), unless otherwise specified in a Work Order.

2.7.A Capacity. During the Term and at no additional charge to Bellicum, MD Anderson agrees to dedicate capacity equivalent of
up  to  two  (2)  biomanufacturing  suites  at  the  Facility  as  required,  based  upon  Bellicum’s  Forecasts,  for  MD  Anderson  to
meet the Initial Supply Commitment. In order to assure availability of the dedicated capacity, MD Anderson shall ensure
that  an  appropriate  biomanufacturing  suite  is  available  to  Manufacture  a  Patient  Lot,  in  accordance  with  a  Work  Order,
within three (3) days after notification by Bellicum.

2.7.B

Expanded Capacity Option. Bellicum shall have the option to request MD Anderson expand its total capacity described in
Section 2.7A, as necessary to meet the capacity requirements of any existing Work Order, up to the equivalent of four (4)
suites  or  two  (2)  ballrooms.  MD  Anderson  shall  allocate  such  additional  capacity  for  Bellicum,  provided  (i)  new  Work
Orders for such additional Services are executed by the Parties, (ii) Bellicum fully funds any required build out for such
expanded  capacity  and  a  reasonable  period  of  time  for  such  building  is  agreed  upon,  (iii)  Bellicum  agrees  to  pay  for  all
Services performed in such additional space at market value pursuant to a mutually agreed upon Work Order; and (iv) MD
Anderson has all necessary rights and permissions (Regental, landlord and otherwise) necessary or required to perform such
build out and provide such space, having no obligation to seek any rights or permissions not then presently available under
any  MD  Anderson  then-current  real  property  lease  for  the  Facility,  (collectively,  the  “Expansion  Option”).  Following
receipt of Bellicum’s notice to exercise the Expansion Option, MD Anderson shall confirm that it has all appropriate rights
and permissions for any necessary build out of the space. Upon receipt of MD Anderson’s confirmation, Bellicum shall pay
MD  Anderson  an  option  fee  of  [***]  dollars  ($[***])  by  wire  transfer  of  immediately  available  funds  to  the  account
described in Section 7.2 hereof. For the avoidance of doubt, notwithstanding a successful exercise of the Expansion Option,
upon  conclusion  of  the  Initial  Term,  or  fulfillment  of  the  Initial  Supply  Commitment,  MD  Anderson  shall  no  longer  be
obligated to perform Services unless otherwise provided in a Work Order, having no obligation to enter into such a Work
Order.

2.8

Documentation. MD Anderson shall maintain, and provide to Bellicum, records with respect to the Services and Deliverables in
accordance with the QAA.

2.9

Forecasts.

2.9.A Forecasts. After the Initial Forecast and within the first three (3) Business Days of each month during the Term, Bellicum
will provide MD Anderson with monthly rolling forecasts of Bellicum’s anticipated Deliverable needs for the following six
(6) calendar months (each, a “Forecast”). The first two (2) months of each Forecast will constitute a binding commitment
on Bellicum to order the quantity of Deliverables forecasted for such period. For example, a Forecast provided in March
will be binding for the months of March and April; accordingly, the Forecast provided in April, shall have the same April
Deliverable commitment as provided in the March Forecast, but now the May Forecast will also be binding. However, for
each binding month, Bellicum shall be permitted to vary the Forecasted Deliverable amount by up to the greater of 50% of
the  Deliverables  ordered  or  one  (1)  Patient  Lot.  Projections  for  the  non-binding  period  of  each  Forecast  will  constitute
Bellicum’s reasonable best estimates of future orders, but shall not be binding on Bellicum. To the extent that Bellicum does
not order Deliverables consistent with the binding portion of a Forecast, the greater of the Forecasted amount (including the
50%  variability  described  above)  or  the  actual  number  of  orders,  will  count  towards  the  Initial  Supply  Commitment.  If
Bellicum orders more Deliverables than Forecasted (including the 50% variability described above), MD Anderson will use
good faith efforts to meet such orders, but the fees charged by MD Anderson for such Services shall be

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increased by 50%. For the avoidance of doubt, the following example is for illustrative purposes: if the Forecast for June is
four (4) orders of a specific Deliverable, but Bellicum only places two (2) orders of such Deliverable, these orders will be
deemed within the accepted variability for such Forecasted amount. However, if Bellicum only places one (1) order of such
Deliverable during this month, then Bellicum’s order will not be deemed in compliance with the Forecasted amount and the
four (4) Forecasted orders will count towards the Initial Supply Commitment. Similarly, if Bellicum places seven (7) orders
within this month, then MD Anderson is only obligated to fulfill the six (6) orders which are within the accepted variability,
but MD Anderson will use good faith efforts to fulfill the seventh (7 ) order; however, such seventh (7 ) order, if fulfilled,
will be subject to a 50% increase in fees.

th

th

2.9.B

Forecast Timing. Within thirty (30) days of the execution of the first Work Order, Bellicum shall submit to MD Anderson
its  initial  Forecast  for  each  Deliverable  under  such  Work  Order  (the  “Initial Forecast”).  Unless  otherwise  agreed  by  the
Parties,  the  first  month  of  the  Initial  Forecast  shall  commence  on  the  first  day  of  the  next  calendar  month.  For  all  other
Work  Orders,  Bellicum  shall  submit  Forecasts  to  MD  Anderson  upon  the  Work  Order  effective  date  or  as  otherwise
mutually  agreed  in  such  Work  Order.  Services  shall  not  begin  until  after  the  date  covered  in  the  Forecast;  provided  MD
Anderson has received the applicable Forecast prior to such date.

2.10

Scheduling and Cancellations.

2.10.A Scheduling. For each Patient Lot, Bellicum will notify MD Anderson when it becomes aware of the date on which a patient
leukapheresis (the “Patient Apheresis”) will occur as well as the arrival date at the Facility. Such notification will occur at
least three (3) Business Days prior to arrival of Patient Apheresis at the Facility.

2.10.B Cancellations. If, following such initial notification, Bellicum determines that the Patient Apheresis will not be provided
and  the  Patient  Lot  must  be  cancelled,  Bellicum  shall  notify  MD  Anderson  as  soon  as  feasible.  Upon  such  cancellation,
Bellicum shall be responsible for reimbursement of any costs incurred by MD Anderson in preparation for such cancelled
batch,  excluding  the  costs  of  any  Materials  (so  long  as  the  Materials  were  provided  by  Bellicum).  The  first  five  (5)
cancelled Patient Lots shall not be counted against the Initial Supply Commitment.

Section 3.    PRODUCT ACCEPTANCE; DEFECTS; REMEDIES

Acceptance of Patient Lots and Other Deliverables. Bellicum shall examine, inspect and test each Patient Lot or other Deliverable
Delivered under the Agreement as soon as practicable after receipt. Bellicum shall notify MD Anderson in writing of any Patient Lot
or  Deliverable  that  is  Non-Conforming  Product  within  twenty-one  (21)  calendar  days  after  the  date  of  Delivery  (“Acceptance
Period”). If such notice is not provided prior to the expiration of the Acceptance Period, the Patient Lot or other Deliverable shall be
deemed accepted and to be in conformance with the Agreement.

Acceptance of Materials. MD Anderson shall have the right to examine, inspect and test each Material provided to MD Anderson
under the Agreement. MD Anderson shall notify Bellicum in writing of any Material that does not comply with the Specifications
for such Material, or meet the requirements described in Section 2.5, and may reasonably reject, or refuse acceptance of, any such
Material.

Non-Conforming Products. MD Anderson will not release for Delivery any Non-Conforming Product. In addition, all Patient Lots
that are Non-Conforming Products, for which such non-conformance is (a) due to a Process Inherent Issue, or (b) is not due to the
negligence or fault of MD Anderson, shall count against the Initial Supply Commitment.

Retesting. In the event Bellicum rejects a Patient Lot or other Deliverable as Non-Conforming Product, MD Anderson shall have the
right to sample and retest such Patient Lot or other Deliverable, which shall

3.1

3.2

3.3

3.4

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Execution Version

be  done  as  soon  as  practicable  and  at  MD  Anderson’s  expense.  In  the  event  of  a  discrepancy  between  Bellicum’s  and  MD
Anderson’s test results such that one Party’s results fall within the Specifications and the other Party’s test results fall outside the
Specifications, or there exists a dispute over whether such failure is due (in whole or in part) to acts or omissions of Bellicum or any
Third  Party  after  Delivery,  the  Parties  shall  cause  a  testing  laboratory  agreeable  to  both  Parties  (cost  split  equally  between  the
Parties, subject to reimbursement as set forth below) to perform comparative tests and/or analyses on samples of the alleged Non-
Conforming Product. The testing laboratory’s results shall be in writing and shall be final and binding save for manifest error on the
face of its report. Unless otherwise agreed to by the Parties in writing, the costs associated with such testing and review shall be
borne by the Party against whom the testing laboratory result finally rules and such Party shall reimburse to the other Party the costs
advanced  to  the  laboratory  pursuant  to  the  foregoing  sentence.  The  testing  laboratory  shall  be  required  to  enter  into  written
undertakings of confidentiality and non-use no less burdensome than set forth or referred to by this Agreement.

3.5

Remediation. If any Deliverable is considered Non-Conforming Product, MD Anderson shall, as promptly as reasonably possible,
either: (a) remake or produce a new Deliverable, or (b) to the extent it is legally permitted and also reasonably practicable, rework or
Reprocess the Patient Lot, so that the Patient Lot or Deliverable (x) can be deemed to have been Manufactured in compliance with
cGMP and the agreed Batch Production Record, as applicable, and (y) conforms to the Specifications. The Parties shall agree, in
good faith, on the timelines for such resupply or rework.

3.6

Remediation Costs.

3.6.A To the extent the non-conformance of any Non-Conforming Product is directly attributable to the negligence or fault of MD
Anderson and is not attributable to a Process Inherent Issue, then such resupply or rework Services, as described in Section
3.5  (a)  or  (b),  shall  be  performed  at  MD  Anderson’s  cost  and  expense,  including  the  cost  of  replacing  the  Materials.
Alternatively, under such circumstances, rather than to have such resupply or rework Services, Bellicum may elect for MD
Anderson to refund to Bellicum the amount paid by Bellicum for such Non- Conforming Product, or if payment has not
already made, cancel the invoice for such order in which case MD Anderson shall only be responsible for compensating
Bellicum for the cost of the Materials.

3.6.B

For all Non-Conforming Products, to the extent such non-conformance is not directly attributable to the negligence or fault
of MD Anderson, then all such resupply or rework Services as described in Section 3.5 (a) or (b) shall be pursuant to a new
Work Order and such Services shall be performed at Bellicum’s cost and expense, including the costs of the Materials.

3.7

Destruction  of  Non-Conforming  Products  and  Materials.  MD  Anderson  shall  provide  reasonable  notice  to  Bellicum  of  MD
Anderson’s  intent  to  destroy  Non-Conforming  Products  or  Materials  (in  accordance  with  Section  2.5)  and  shall  destroy  such
products unless otherwise instructed by Bellicum in writing within ten (10) days of such notice. If requested by Bellicum within such
timeframe, MD Anderson shall make such Non-Conforming Products or Materials available to Bellicum. Bellicum shall have the
right to make further use of Non-Conforming Products or Materials for research and Development purposes only, provided that such
use does not violate any applicable Laws and in no event is used in connection with human use. In the event that Bellicum desires
the  use  of  such  Non-Conforming  Products  or  Materials,  Bellicum  shall  pay  for  any  materials,  supplies,  labor  and  pass-through
testing costs incurred by MD Anderson in connection with the Services related to such products. MD ANDERSON SHALL HAVE
NO LIABILITY WHATSOEVER WITH RESPECT TO ANY NON- CONFORMING PRODUCTS OR MATERIALS USED BY,
OR AT THE DIRECTION OF BELLICUM SUBSEQUENT TO SUCH REJECTION.

Section 4.    FAILURE TO SUPPLY

4.1

In the event MD Anderson is not able to supply, or reasonably anticipates that it will not be able to supply, any Services under any
Work Order for any reason, including without limitation force majeure

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4.2

4.3

according  to  Section  11.8,  MD  Anderson  shall  (i)  without  undue  delay  provide  a  written  notice  (e-mail  is  sufficient)  to  Bellicum
stating  in  reasonable  detail  the  cause  of  such  supply  inability  and  the  proposed  remedial  measures  and  the  date  such  inability  is
expected to end, and (ii) use commercially reasonable efforts to supply such Services as soon as practicable. The Parties will discuss
in good faith all appropriate means of resolving such supply problems.

In the event that MD Anderson is unable to Manufacture and release three (3) consecutive Patient Lots of the same Deliverable or a
total of six (6) Patient Lots of the same Deliverable in any rolling twelve
(12) month period as required under a Work Order (excluding, in both circumstances, any Deliverables impacted by Process Inherent
Issues), provided all Bellicum Obligations have been successfully met including timely delivery of the Materials to MD Anderson,
then a supply interruption shall be deemed to have occurred (“Supply Interruption”). Provided that such Supply Interruption is not
(a) caused by force majeure according to Section 11.8, (b) due to the fault of Bellicum or any Third Party, or (c) due to any Process
Inherent Issue, a supply failure shall be deemed to have occurred (“Supply Failure”). In the event of a Supply Failure, MD Anderson
shall, within sixty (60) calendar days from the beginning of the Supply Failure, prepare an action plan setting forth a proposal to
determine the root cause of the Supply Failure and the corrective actions to be taken (the “Action Plan”). The Action Plan shall then
be presented to the JSC within such sixty (60) day period. The JSC may accept, modify or reject such Action Plan. In the event the
JSC cannot agree upon the proposed (or modified) Action Plan within fourteen
(14)  days,  the  matter  shall  be  escalated  to  the  senior  management  of  the  Parties  in  accordance  with  Section  10.2.  If  senior
management, acting in good faith, cannot agree on an Action Plan within forty- five (45) days from the date of its referral to senior
management, then MD Anderson shall have the right to terminate this Agreement upon fifteen (15) days notice.

Upon  determination  that  a  Supply  Failure  has  occurred  and  is  incapable  of  being  cured  within  sixty  (60)  days  from  the  date  it  is
deemed a Supply Failure, the Term of such applicable Work Order, as it related to such specific Deliverable, shall be automatically
extended for the length of such Supply Failure (unless otherwise terminated in accordance with Section 4.2). For the avoidance of
doubt, the length of the Supply Failure arising from the failure to Manufacture and release three (3) consecutive Patient Lots of the
same Deliverable, shall commence on the date of the first failed Patient Lot and conclude on the successful implementation of the
Action Plan, and the length of the Supply Failure arising from the failure to Manufacture and release a total of six (6) Patient Lots of
the same Deliverable in any rolling twelve (12) month period, shall commence on the date of the last failed Patient Lot and conclude
on the successful implementation of the Action Plan.

SECTION 5.    QUALITY AND REGULATORY MATTERS

Quality  Assurance  Agreement.  The  Parties  shall  enter  into  a  “Quality  Assurance  Agreement” (“QAA”)  no  later  than  seven  (7)
calendar days before the start of any Work Order for Manufacturing of any Deliverable. The QAA shall set forth the Parties' rights
and obligations with regard to quality management, quality assurance, quality control, responsibilities of the Parties, documentation,
product  release  procedure  including  the  language  of  such  documentation,  regulatory  items  such  as  audits  and  inspections.  Upon
execution, the QAA for Patient Lots shall be deemed to be incorporated herein as Exhibit C.

Process  Changes.  Changes  to  the  Existing  Process,  Services,  or  Specifications,  including  changes  to  any  Materials  used  to
Manufacture the Patient Lots or other Deliverable, may only be made in accordance with the QAA. Actual costs incurred as a result
of changes will be allocated as follows:

5.2.A MD Anderson shall solely bear all of its actual and related costs resulting from:

(i)

Changes to the Facility (including but not limited to changes related to Facility safety) requested by MD
Anderson; and

5.1

5.2

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(ii)

Changes requested or required by the Governmental Authorities relating to the Facility, and all investments related
to the establishment, maintenance and improvement of cGMP.

5.2.B

Bellicum shall solely bear all actual and related costs of Bellicum and MD Anderson resulting from:

(i)

(ii)

(iii)

Changes to the Existing Processes or Services requested by Bellicum, including any changes to the Manufacturing
process, Specifications, Materials used to Manufacture the Patient Lots or other Deliverable;

Changes  requested  or  required  by  the  Governmental  Authorities  relating  to  the  Existing  Process,  Services,  or
Manufacturing process used to Manufacture the Patient Lots or other Deliverable;

Any  technology  transfer  from  a  supplier  of  Materials  to  another  supplier  or  to  MD  Anderson  (such  as,  but  not
limited to, the purchase of any necessary Manufacturing equipment and Manufacturing licenses) to the extent such
transfer is authorized by Bellicum.

5.3

Technical Site Visits by Bellicum (Audits, Person-in-Plant)

5.3.A Audits. In accordance with the terms of the QAA, Bellicum shall be entitled annually to one

(1) visit with up to two (2) persons for up to two (2) days to audit the parts of the Facility (“Audit”). Notwithstanding the
foregoing, “for-cause” audits may be conducted as described in the QAA.

5.3.B During  each  audit,  Bellicum  may  inspect  corresponding  documents  (including  records)  that  specifically  relate  to
Manufacturing, quality control, storage, release, complaint/deviation investigations and cGMP activities performed by MD
Anderson as related specifically to this Agreement. The right of audit provided herein does not include a right to access or
inspect MD Anderson’s financial records.

5.3.C

In addition to the authorized Audits, in accordance with the terms of the QAA and with at least thirty (30) days advance
written  notice  to  MD  Anderson,  Bellicum  shall  have  the  right,  at  its  sole  risk  and  expense,  to  have  one  (1)  Bellicum
employee or agent of Bellicum, who shall be approved by MD Anderson, at the Facility (“Person-in-Plant” or “PIP”) during
core business hours to observe the production activities and provide support as the single point of contact for such activities.

(i)

MD Anderson shall provide adequate office space for the PIP, including access to outside internet connection, and
ensure  that  the  PIP  is  kept  reasonably  informed  of  issues  that  arise  that  may  affect  the  production  or  quality  of
Bellicum product.

5.3.D If an unplanned deviation or other issue arises that reasonably requires the PIP to have access to the Manufacturing facility
or QC laboratory, MD Anderson shall grant the PIP reasonable access to those parts of the Facility as needed to evaluate,
assess and confirm the satisfactory resolution of such issue.

5.3.E While  on  MD  Anderson’s  premises,  Bellicum  shall  cause  its  auditors  and  PIPs  to  (i)  abide  by  all  applicable  Laws,
confidentiality  obligations  to  Third  Parties  and  MD  Anderson’s  rules  and  policies  governing  its  premises,  safety  and
security practices and operating procedures, and (ii) comply with all reasonable instructions of MD Anderson’s employees
regarding safety and compliance within the premises and the overall use of MD Anderson’s premises and equipment, and
(iii) operate in a manner as not to adversely interfere with operations at the Facility.

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Bellicum shall be solely responsible for the payment and provision to each such auditor and PIP of all compensation and
employee benefits, and the withholding and payment of applicable taxes relating to such employment or engagement.

Section 6.    TERM OF AGREEMENT

6.1

The initial term of the Agreement will commence on the Effective Date and continue for a period of three (3) years, unless sooner
canceled,  terminated  or  extended  in  accordance  with  the  provisions  of  this  Agreement,  including  all  exhibits  attached  to  and
incorporated into this Agreement by this reference thereto (the “Initial Term”).

6.1. A    Upon implementation of the Expansion Option, the Initial Term shall be extended through

(a)
the date that is three (3) years from the start of the Expansion Option, or (b) June 30, 2025, whichever comes
first (the “Extended Term”) (the Initial Term and the Extended Term may be referred herein as the “Term”). In no event
shall the Term extend beyond June 30, 2025.

MD  Anderson  may  suspend  the  Services  performed  under  the  Agreement  with  immediate  effect  if  at  any  time  MD  Anderson
reasonably  believes,  in  its  sole  and  absolute  discretion,  that  (a)  Bellicum  or  the  Services  has  a  material  adverse  effect  upon  MD
Anderson, its patients, or personnel; (b) Bellicum or the Services are compromising MD Anderson’s established standards of care or
performance;  (c)  the  Services  do  not  comply  with  any  Laws  of  any  Government  Authority  or  Regulatory  Authority  having
jurisdiction over the Services; (d) any of the representations or warranties of Bellicum set forth in the Agreement are incomplete,
incorrect  or  inaccurate  in  any  material  respect  as  of  any  date;  (e)  any  insurance  coverage  for  Bellicum  that  is  required  by  the
Agreement is not in place; (f) Bellicum materially breaches the Agreement; or (g) Bellicum fails to make any payment when due as
described in Section
7.2. MD Anderson shall provide Bellicum thirty (30) days’ written notice of such suspension and its rationale and Bellicum shall
have  the  opportunity  to  cure,  if  curable,  any  such  issues  within  that  time  period  unless  otherwise  extended  by  written
agreement  of  the  Parties.  If  not  cured  to  MD  Anderson’s  reasonable  satisfaction,  MD  Anderson  may  terminate  the
Agreement and shall send Bellicum a written notice of termination which will specify the basis for termination and the
effective  date  of  the  termination  (“Termination  Date”)  (collectively  a  “Notice  of  Termination”).  In  addition,  MD
Anderson shall have the right to terminate this Agreement and all Services in accordance with Section 4.2.

Bellicum may terminate the Agreement with immediate effect (i) if any of MD Anderson’s representations or warranties set forth in
the Agreement are incomplete, incorrect or inaccurate in any material respect as such applicable date, and MD Anderson fails to cure
such  inaccuracies  within  30  days  of  written  notice  of  such;  (ii)  the  Services  do  not  comply  with  any  Laws  of  an  applicable
Governmental  Authority  or  Regulatory  Authority  having  jurisdiction  over  the  Services  and  MD  Anderson  fails  to  cure  such
noncompliance within 30 days of written notice of such; (iii) upon the occurrence of a material breach of the Agreement by MD
Anderson and MD Anderson fails to cure such breach within 30 days of written notice of such; or (iv) a Supply Failure that is not
cured within sixty (60) days of written notice of such, or other timeframe as provided for in a JSC-approved action plan. In order for
the termination to be effective, Bellicum shall send MD Anderson a Notice of Termination specifying the basis for termination and
the Termination Date.

Either Party may terminate a Work Order at any time and for any reason whatsoever upon thirty (30) days’ written notice to the other
Party;  provided,  however,  MD  Anderson  shall  not  be  permitted  to  terminate  any  open  Work  Order  related  to  the  Initial  Supply
Commitment during the Initial Term except in accordance with Section 6.2 above. The Party terminating the Work Order will send
the other Party a Notice of Termination which will specify the basis for termination and the effective date of the termination (“Work
Order Termination Date”). Termination of a Work Order will not affect any other Work Order pursuant to this Agreement. Neither
Party hereto shall by the termination of a Work Order be relieved of its respective obligation and liabilities in any way arising out of
or related to the Services performed under such Work Order prior to the Work Order Termination Date, including the payment of

6.2

6.3

6.4

6.5

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all reasonable costs, fees and expenses incurred by a Party which are directly attributable to any termination for convenience by the other.

6.6

6.7

Neither Party hereto shall by the expiration or termination of the Agreement be relieved of its respective obligations and liabilities in
any way arising out of or related to the Services performed prior to the Termination Date, including but not limited to the payment
by  Bellicum  to  MD  Anderson  of  all  reasonable  costs,  fees  and  expenses  incurred  by  MD  Anderson  related  to  such  Services.  In
addition, in the event the Services are terminated by MD Anderson, Bellicum agrees to pay MD Anderson for all Services completed
up  through  the  Work  Order  Termination  Date,  any  non-cancellable  expenses  (such  as  supplies  or  materials  purchased  based  upon
Bellicum’s Forecasts, or costs associated with the Expansion Option) and any costs which are directly attributable to any termination
by Bellicum. Upon the receipt of a Notice of Termination from Bellicum, MD Anderson should immediately begin to orderly and
efficiently wind down the Services to mitigate the fees and expenses paid by Bellicum for the wind down.

The terms and provisions contained in the Agreement that by their sense and context are intended to survive the performance thereof
by either or both Parties shall so survive the completion of performance and termination or expiration of the Agreement, including
without  limitation,  the  payment  obligations,  indemnity  obligations,  confidentiality  provisions  and  limitations  of  liability  set  forth
herein.

Section 7.    FEES, COSTS, EXPENSES, TAXES, CONSIDERATION AND INVOICING

7.1

7.2

For  each  Patient  Lot  ordered  within  the  Initial  Supply  Commitment,  Bellicum  shall  pay  MD  Anderson  the  fees  described  in  the
applicable Work Order which shall, at a minimum, cover all actual costs to MD Anderson in performing the Services set forth in
such Work Order, including but not limited to costs for supplies and consumables (other than the Materials), pass-through expenses,
and labor costs. For the avoidance of doubt and unless otherwise specified herein or agreed upon by the Parties, MD Anderson shall
not  be  required  to  incur  any  out-of-pocket  expenses  in  performing  the  Services.  For  Patient  Lots  that  exceed  the  Initial  Supply
Commitment, the Parties agree to negotiate in good faith pricing that appropriately compensates MD Anderson for its performance
of such Services, which shall be stated in the applicable Work Order.

MD Anderson will be compensated for the Services in accordance with the fee schedule set forth in each Work Order or as described
herein. Within thirty (30) days from receipt of an invoice, Bellicum shall pay MD Anderson in immediately available funds by wire
or  electronic  fund  transfer  for  all  undisputed  amounts  in  each  invoice.  If  Bellicum  disputes,  in  good  faith,  all  or  a  portion  of  the
charges in an invoice, it shall notify MD Anderson that it disputes certain or all charges in the invoice within 30 days of receipt. For
all disputed invoice amounts, the Parties shall seek to resolve the dispute pursuant to the process set forth in Section 11.10 of this
Agreement. For any undisputed amounts not paid within 30 days, MD Anderson may charge interest on the past due and undisputed
amount at a rate not in excess of the lesser of (a) the “Prime Rate” published in the Wall Street Journal, from time to time, plus one
percent  (1%),  or  (b)  the  maximum  rate  permitted  by  law,  and  Bellicum  shall  pay  all  reasonable  attorney  fees  and  costs  of  MD
Anderson  in  enforcing  collection  of  such  undisputed  amounts  owing  under  the  Agreement.  All  invoices  shall  be  wired  to  the
following account unless otherwise identified in writing by MD Anderson:

JPMorgan Chase Bank, N.A. 707 Travis Street
Houston, Texas 77002

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SWIFT:     (used for international wires) ABA ROUTING NO.:     (used for domestic wires)
ABA ROUTING NO.:     (used for domestic Automatic Clearing House) ACCOUNT NAME:    The University of
Texas M. D. Anderson Cancer Center ACCOUNT NO.:    
REFERENCE:    

The MD Anderson Treasury Services and Operations Department may be contacted at (713) 745-9580 or
treasuryservices@mdanderson.org for assistance.

7.3

Taxes. Bellicum shall be responsible for any taxes, duties and charges currently assessed or which may be assessed in the future, that
are applicable to the Materials, whether stored at the Facility or otherwise.

Section 8.    REPRESENTATIONS, WARRANTIES, LIABILITY AND INDEMNIFICATION

8.1

Bellicum represents, warrants and covenants to MD Anderson that on and as of the date hereof:

8.1.A It is duly formed, validly existing and in good standing under the laws of its state of jurisdiction or formation, with power
and authority to carry on the business in which it is engaged and to perform its respective obligations under the Agreement.

8.1.B

The  execution  and  delivery  of  the  Agreement  by  it  have  been  duly  authorized  and  approved  by  all  requisite  corporate,
limited liability company, partnership, or similar action.

8.1.C

It  has  all  the  requisite  corporate,  limited  liability  company,  partnership,  or  similar  power  and  authority  to  enter  into  the
Agreement and perform its obligations hereunder.

8.1.D The execution and delivery of the Agreement does not, and consummation of the transactions contemplated herein will not,
violate any of the provisions of organizational documents, any agreements pursuant to which it or its property is bound, or,
to its knowledge, any applicable laws.

8.1.E

The Agreement is valid, binding, and enforceable against it in accordance with its terms subject to bankruptcy, moratorium,
insolvency,  and  other  laws  generally  affecting  creditors’  rights  and  general  principles  of  equity  (whether  applied  in  a
proceeding in a court of law or equity), and the Constitution and laws of the State of Texas;

8.1.F

It is qualified to do business in the State of Texas;

8.1.G The Materials delivered to MD Anderson pursuant to the Agreement will, at the time of such delivery, be free and clear of

all liens;

8.1.H The Specifications are accurate and complete and includes all instructions and information necessary for MD Anderson to

perform the Services; and

8.1.I

Any transportation provider or carrier of the Materials or Deliverable has represented and covenanted that it has Business
Auto  Liability  Insurance  covering  all  owned,  non-owned  or  hired  automobiles,  with  limits  of  not  less  than  $1,000,000
single limit of liability per accident for Bodily Injury and Property Damage.

8.2

MD Anderson represents, warrants and covenants to Bellicum that on and as of the date hereof:

8.2.A MD Anderson has the full power and authority to execute and deliver this Agreement and to perform its obligations under

this Agreement (not including the Expansion Option). The

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execution  and  delivery  by  MD  Anderson  of  this  Agreement  to  be  executed  and  delivered  by  it,  the  performance  by  MD
Anderson  of  its  obligations  hereunder  and  the  consummation  by  MD  Anderson  of  the  transactions  contemplated  hereby
have been duly and validly authorized. The Agreement is, when executed and delivered by the Parties thereto, the valid and
binding obligation of MD Anderson, enforceable against MD Anderson in accordance with its terms;

8.2.B

The execution, delivery and performance by MD Anderson of this Agreement, and the consummation of the transactions
contemplated hereby, do not conflict with or result in a violation or breach of any provision of any Law or Governmental
Order applicable to MD Anderson.

8.2.C

To  MD  Anderson’s  knowledge,  MD  Anderson  is  not  under  investigation  with  respect  to  any  violation  of  any  Laws  that
prevent its performance of the Services.

8.2.D To MD Anderson’s knowledge the performance of the Services by MD Anderson complies with all applicable Laws of a

Governmental or Regulatory Authority having proper jurisdiction.

Bellicum  warrants,  represents,  covenants,  and  agrees  that  it  has  all  permits,  licenses,  and  approvals  required  for  it  to  request  and
receive the Services and has and will otherwise comply with all Laws of all Governmental Authorities and Regulatory Authorities
that  are  now  or  may,  in  the  future,  become  applicable  to  Bellicum,  Bellicum’s  business,  equipment,  and  personnel  engaged  in
Bellicum’s business, Bellicum’s receipt of the Services or its performance under the Agreement, or arising out of or incident to such
performance.  Bellicum  will  perform  its  obligations  under  the  Agreement  in  compliance  with  applicable  Laws.  To  Bellicum’s
knowledge,  Bellicum  is  not  under  investigation  with  respect  to  any  violation  of  applicable  Laws  and  there  are  no  facts  or
circumstances that could form the basis for any such violation. Without limiting the generality of foregoing, no bribes, kickbacks,
illegal  payments,  illegal  political  contributions,  or  other  inappropriate  payments,  legal  or  illegal,  have  been  made,  directly  or
indirectly  by  or  on  behalf  of  Bellicum  to  obtain  or  retain  business,  and  Bellicum  is  and  has  been  in  compliance  with  all  legal
requirements under local anti-corruption and bribery laws, in each case, in jurisdictions in which Bellicum is operating or conducting
business (collectively, the “Anti-Bribery Laws”).  Bellicum  has  not  received  any  communication  that  alleges  that  Bellicum  or  any
agent of Bellicum is not or may not be in compliance with, or has or may have any liability under, Anti-Bribery Laws. All reports,
returns,  statements,  documents,  registrations,  filings,  and  submissions,  which  are  required  to  be  filed  with  any  Governmental
Authority relating to Bellicum and Bellicum’s business, have been duly and timely filed.

Bellicum warrants, represents, covenants, and agrees that all information and Materials provided by Bellicum to MD Anderson in
connection with the Services to be performed shall be de-identified and aggregated so as to conceal all Protected Health Information
(“PHI”) as that term is defined in the Health Insurance Portability and Accountability Act of 1996 (“HIPAA”).

Bellicum  warrants,  represents,  covenants,  and  agrees  that  the  Materials,  Specifications  and  any  other  processes  or  instructions
provided to MD Anderson by or on behalf of Bellicum (“Covered Resources”) and MD Anderson’s use thereof (or access or exercise
of  any  other  rights  granted  under  the  Agreement  with  respect  to  such  Covered  Resources),  and  related  to  performance  of  the
Services, and the MD Anderson’s receipt thereof, do not and shall not infringe or misappropriate the Intellectual Property rights of
any Third Party, or otherwise conflict with the rights of any Third Party.

Bellicum warrants, represents, covenants, and agrees that the licenses granted by Bellicum to MD Anderson in Section 9.6.B are the
only licenses necessary for MD Anderson to use the Covered Resources in accordance with this Agreement.

Bellicum warrants, represents, covenants, and agrees that it has disclosed, and will continue to disclose, to MD Anderson, prior to
tendering of any Materials to the Facility, any and all potential health, safety and/or environmental hazards that may be associated
with transportation, storage or handling of the materials.

8.3

8.4

8.5

8.6

8.7

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8.8

Each Party warrants, represents, covenants, and agrees that: (i) it is not excluded from participation under any state or federal health
care program , as defined in 42 U.S.C. §1320a–7b(f), or listed in the U.S. System for Award Management’s (“SAM”) List of Parties
Excluded  From  Federal  Procurement  or  Non-Procurement  Programs,  or  the  United  States  Office  of  Inspector  General’s  List  of
Excluded  Individuals/Entities  (“LEIE”);  and  (ii)  no  final  adverse  action,  as  such  term  is  defined  under  42  U.S.C.  Section  1320a-
7e(g),  has  occurred  or  is  pending  or  threatened  against  it  (collectively  “Excluded/Adverse Actions”).  Each  Party  shall  notify  the
other Party of any Excluded/Adverse Actions or any basis therefore within two (2) days of the notifying Party learning of any such
Excluded/Adverse Action or any basis therefore. If a Party is excluded from a state or federal health care program, the other Party
may, in addition to any other remedies it may have, immediately terminate the Agreement.

8.9

Each Party shall promptly notify the other Party, in writing, as soon as it becomes aware of any condition or circumstance which
makes any of the representations or warranties set forth in the Agreement incomplete, incorrect or inaccurate in any material respect
as of any date.

8.10 MD  ANDERSON  HAS  NOT  MADE  AND  DOES  NOT  MAKE  ANY  WARRANTY  OR  REPRESENTATION
WHATSOEVER,  EITHER  EXPRESS  OR  IMPLIED,  AS  TO  THE  FITNESS,  CONDITION,  MERCHANTABILITY,
DESIGN,  OR  OPERATION  OF  THE  SERVICES,  THEIR  FITNESS  FOR  ANY  PARTICULAR  PURPOSE,  THE
QUALITY  OR  CAPACITY  OF  THE  SERVICES  OR  WORKMANSHIP  IN  THE  SERVICES,  NOR  ANY  OTHER
REPRESENTATION  OR  WARRANTY  WHATSOEVER;  BELLICUM  ASSUMES  ALL  RISK  AND  LIABILITY
RESULTING FROM THE USE OF THE SERVICES, INCLUDING RISKS OF DAMAGES, WHETHER USED SINGLY
OR IN COMBINATION WITH OTHER PRODUCTS, MATERIALS, OR PERSONAL PROPERTY.

8.11

EXCEPT AS PROVIDED FOR IN THE AGREEMENT, IN NO EVENT SHALL MD ANDERSON BE LIABLE FOR ANY
LOSS, CLAIM, DAMAGE, OR LIABILITY, OF WHATSOEVER KIND OR NATURE, REGARDLESS OF THE LEGAL
THEORY  ASSERTED  (INCLUDING,  WITHOUT  LIMITATION,  BREACH  OF  CONTRACT,  NEGLIGENCE,  STRICT
LIABILITY, OR ANY TORT CLAIM), WHICH MAY ARISE FROM OR IN CONNECTION WITH THE AGREEMENT,
THE  PRESENCE  OF  PIPS,  OBSERVERS,  AUDITORS  OR  OTHER  PERSONS  ON  MD  ANDERSON  PREMISES  OR
THE  USE,  HANDLING  OR  STORAGE  OF  MATERIALS,  DROP-SHIPPED  MATERIALS  OR  THE  SERVICES.
NOTWITHSTANDING  ANY  OTHER  PROVISION  CONTAINED  HEREIN,  BELLICUM  HEREBY  RELEASES  MD
ANDERSON, SYSTEM, ITS REGENTS, AND THE OFFICERS, AGENTS, AND EMPLOYEES OF MD ANDERSON AND
SYSTEM  FROM  ANY  AND  ALL  LIABILITIES,  LOSSES,  CLAIMS,  OR  DAMAGES  INCURRED  IN  CONNECTION
WITH THE SERVICES AND THE AGREEMENT.

8.12

Indemnification.

8.12.A Indemnification by Bellicum. Subject to the other terms and conditions of this Section 8, Bellicum shall indemnify, defend
and hold harmless each of MD Anderson, its Affiliates, and each of their respective Regents directors, managers, officers,
employees,  partners,  contractors  or  agents  (collectively,  the  “MD  Anderson  Indemnitees”)  from  and  against  all  Losses
incurred  or  sustained  by,  or  imposed  upon,  any  of  the  MD  Anderson  Indemnitees  or  that  any  of  the  MD  Anderson
Indemnitees may incur, as a result of, based upon, arising out of, with respect to, or by reason of, any one or more of the
following:  (a)  any  inaccuracy  in,  or  breach  of,  any  of  the  representations  or  warranties  of  Bellicum  contained  in  the
Agreement, or in any certificate or instrument delivered by or on behalf of Bellicum pursuant to the Agreement; (b) any
breach or non-fulfillment of any covenant, agreement or obligation to be performed by Bellicum pursuant to the Agreement,
or  any  certificate  or  instrument  delivered  by  or  on  behalf  of  Bellicum  pursuant  to  the  Agreement;  (c)  any  fraud,  willful
misconduct or criminal acts of Bellicum, its Affiliates, or any of the respective Representatives of either, (d) any allegations
that  the  Covered  Resources,  MD  Anderson’s  use  thereof  (or  access  or  exercise  of  any  other  rights  granted  under  the
Agreement with respect to such Covered Resources), or the Services, infringe or violate the

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Intellectual  Property  rights  of  any  Third  Party,  (e)  MD  Anderson’s  performance  of  the  Services  in  accordance  with  the
Agreement; or (f) the presence of any Bellicum auditors, PIPs or any other Persons authorized or requested by Bellicum, at
the Facility or at any other premises owned, leased or operated by MD Anderson; except to the extent any Losses described
in (a) through (f) are directly attributable to the gross negligence or willful malfeasance of MD Anderson.

8.12.B Indemnification by MD Anderson. Subject to the Laws and Constitution of the State of Texas and subject to the statutory
duties  of  the  Texas  State  Attorney  General,  MD  Anderson  shall  defend,  indemnify,  and  hold  harmless  Bellicum  and  its
Affiliates,  and  each  of  their  respective  their  respective  directors,  managers,  officers,  employees,  partners,  contractors  or
agents (collectively, the “Bellicum Indemnitees”) from and against all Losses, and defend Bellicum Indemnitees from all
claims, demands, suits, actions or other proceedings, as a result of, based upon, arising out of, with respect to or by reason
of  any  one  or  more  of  the  following:  (a)  any  inaccuracy  in  or  breach  of  any  of  the  representations  or  warranties  of  MD
Anderson  contained  in  the  Agreement,  or  in  any  certificate  or  instrument  delivered  by  or  on  behalf  of  MD  Anderson
pursuant to the Agreement; (b) any breach or non-fulfillment of any covenant, agreement or obligation to be performed by
MD Anderson pursuant to the Agreement; or (c) any fraud, willful misconduct or criminal acts of MD Anderson; except to
the extent any Losses described in (a) through (c) are directly attributable to the gross negligence or willful malfeasance of
Bellicum

8.12.C Whenever any Actions shall arise for indemnification under this Section 8 (an “Indemnification Claim”), the MD Anderson
Indemnitee or the Bellicum Indemnitee, as applicable (the “Indemnified Party”), shall promptly provide written notice of
the Indemnification Claim to the other party (the “Indemnifying Party”), but in any event not later than thirty (30) days after
the Indemnified Party becomes aware of the Indemnification Claim; provided that failure to timely give such written notice
shall  not  relieve  the  Indemnifying  Party  of  its  indemnification  obligations  except  and  only  to  the  extent  that  the
Indemnifying  Party  is  required  to  forfeit  rights  or  defenses  by  reason  of  such  failure.  Such  notice  shall  describe  the
Indemnification Claim in reasonable detail, shall include copies of all available material written evidence thereof and shall
indicate the estimated amount, if reasonably practicable, of the Loss that has been or may be sustained by the Indemnified
Party.

8.12.D If Bellicum is the Indemnifying Party, it shall not be entitled to participate in the defense of any MD Anderson Indemnitee
with  respect  to  any  Indemnification  Claim,  and  will  have  no  right  to  defend  any  MD  Anderson  Indemnitee  against  the
Indemnification  Claim.  With  respect  to  a  Indemnification  Claim  arising  under  Section  8.12.A,  the  MD  Anderson
Indemnitees will, together with the Attorney General of the State of Texas, undertake the defense, compromise or settlement
of each Indemnification Claim on behalf of and for the account and risk of Bellicum as the Indemnifying Party; provided,
however,  that  no  Indemnification  Claim  shall  be  compromised  or  settled  without  concurrent  notice  to  the  Indemnifying
Party. Notwithstanding anything to the contrary in this Section 8.12, if the Indemnifying Party is a party to Indemnification
Claim,  the  Indemnifying  Party  shall  be  entitled  to  conduct  its  own  defense  of  such  Indemnification  Claim,  but  not  the
defense of any MD Anderson Indemnitee concerning such Indemnification Claim. No action taken by any MD Anderson
Indemnitee  in  accordance  with  such  defense  and  settlement  shall  relieve  the  Indemnifying  Party  of  its  indemnification
obligations herein provided with respect to any damages resulting therefrom.

8.12.E The  Indemnifying  Party  shall  cooperate  in  all  commercially  reasonable  respects  with  the  Indemnified  Party  and  the
Attorney  General  of  the  State  of  Texas  (as  applicable)  in  the  investigation,  trial  and  defense  of  any  Action  that  may  be
subject  to  this  Section  8.12  and  any  appeal  arising  therefrom.  The  Parties  shall  cooperate  with  each  other  in  any
notifications to insurers. The Indemnifying Party shall assist and cooperate, at the cost of the Indemnifying Party, with the
Indemnified Party in the making of settlements and the enforcement of any right

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of contribution to which any Indemnified Party may be entitled from any Person in connection with the subject matter of any
litigation subject to indemnification hereunder.

8.12.F Bellicum and MD Anderson acknowledge and agree that the APA, including, but not limited to, its Section 2 and Section 7,
provides an independent indemnification remedy and procedure that is in addition to, and not superseded by, that provided
by this Section 8. Further, nothing in this Section 8 shall limit MD Anderson’s right to seek any equitable relief to which
MD Anderson seeks hereunder or to seek any remedy on account of Bellicum’s criminal, intentional, fraudulent or willful
misconduct.

Section 9.    COVENANTS

9.1

Confidentiality: During  the  Term  of  the  Agreement  and  for  a  period  of  two  (2)  years  thereafter,  neither  Party  will  at  any  time,
except  as  required  to  perform  the  Services  or  as  authorized  in  writing  by  the  Party  disclosing  information  (“Disclosing  Party”),
supply, disclose, use, or otherwise permit access to any information, in whole or in part, that the other Party (“Receiving Party”) may
acquire  by  reason  of  its  performance  under  the  Agreement  and  that  concerns  or  in  any  way  relates  to  the  Disclosing  Party,  its
Affiliates, and their respective regents, directors, officers, employees, or agents, including, without limitation, any information, data,
or  records  pertaining  to  MD  Anderson’s  faculty,  staff,  patients,  business,  or  financial  affairs,  the  Services,  and  MD  Anderson’s
manufacturing  processes  (“Confidential  Information”).  The  obligations  in  this  Section  9.1  shall  not  apply  to  any  Confidential
Information that
(i) is rightfully already in the Receiving Party’s possession at the time of disclosure by Disclosing Party,
(ii)is or later becomes part of the public domain through no fault of Receiving Party, (iii) is received from a Third Party having no
obligations of confidentiality to Disclosing Party, (iv) is independently developed by Receiving Party without use of the Confidential
Information, or (v) is required by law to be disclosed, provided that (a) Receiving Party provides Disclosing Party prompt written
notice  before  any  such  disclosure  so  that  it  may  seek  a  protective  order  or  other  appropriate  remedy  and  (b)  Receiving  Party
complies  with  any  such  protective  order  (or  equivalent)  imposed  on  such  disclosure.  In  the  event  that  a  protective  order  or  other
remedy is not obtained, Receiving Party shall furnish only that portion of the Confidential Information that is legally required to be
disclosed in the opinion of Receiving Party’s legal counsel. Within ten (10) Business Days after the termination of the Agreement or
the request of Disclosing Party, Receiving Party will return or destroy all Confidential Information. Upon Request, Receiving Party
shall  provide  written  confirmation,  signed  by  an  officer  or  other  authorized  representative  of  Receiving  Party,  that  all  such
Confidential  Information  has  been  destroyed  or  deleted  as  required  herein.  Notwithstanding  anything  to  the  contrary  herein,  (a)
Receiving Party shall be permitted to retain one copy of any Confidential Information for legal or regulatory compliance purposes,
and (b) Receiving Party shall not be required to alter or destroy backup tapes or other media containing Confidential Information
made  in  the  ordinary  course  of  business  pursuant  to  automated  archival  processes;  provided,  however,  that  any  Confidential
Information  retained  shall  be  kept  confidential  subject  to  the  confidentiality  obligations  set  forth  herein.  Without  prejudice  to  the
rights and remedies otherwise available to the Parties under the Agreement, the Parties shall be entitled to seek equitable relief by
way of injunction if the other Party breaches or threatens to breach any of the provisions of this Section 9.1, without the necessity of
posting  bond  or  other  security.  The  provisions  of  this  Section  9.1  shall  expressly  survive  the  termination  of  the  Agreement.  The
Receiving  Party  will  use  the  same  measures  to  protect  Disclosing  Party’s  Confidential  Information  as  it  uses  to  protect  its  own
information of a similar nature. Receiving Party will use at least a reasonable standard of care.

9.2

Public  Information:  The  Agreement  and  related  information  may  be  subject  to  public  disclosure  under  Chapter  552,  Texas
Government  Code.  Bellicum  shall  be  deemed  to  have  knowledge  of  this  law  and  the  means  of  protecting  Bellicum’s  legitimate
interests. Bellicum represents, warrants and agrees that the Agreement can be terminated if Bellicum knowingly or intentionally fails
to comply with a requirement of Subchapter J, Chapter 552, Texas Government Code. MD Anderson strictly adheres to all statutes,
court  decisions  and  the  opinions  of  the  Texas  Attorney  General  with  respect  to  disclosure  of  public  information  under  the  Texas
Public  Information  Act  (TPIA),  Chapter  552,  Texas  Government  Code.  In  accordance  with  §§552.002  and  2252.907,  Texas
Government Code, and at no additional charge to MD Anderson, Bellicum will make any information created or exchanged with
MD Anderson pursuant to the

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9.3

9.4

Agreement (and not otherwise exempt from disclosure under TPIA) available in a format reasonably requested by MD Anderson that is
accessible by the public.

Publicity: Unless otherwise required by applicable Law or the rules and regulations of any national stock exchange on which the
securities  of  Bellicum  are  listed,  no  Party  shall  make  any  public  announcements  in  respect  of  the  Agreement  or  the  transactions
contemplated hereby or otherwise communicate with any news media without the prior written consent of the other Party, provided
that Buyer strictly adheres to all statutes, court decisions and the opinions of the Texas Attorney General with respect to disclosure of
public information under the Texas Public Information Act, Chapter 552, Texas Government Code, and that the press statement set
forth on Exhibit I to the APA is otherwise hereby preapproved for dissemination. Further, Bellicum will not state or imply that MD
Anderson endorses any of Bellicum’s products or services. All materials utilizing the name, trademarks, service marks, or symbols
of MD Anderson or The University of Texas for any purpose, including, but not limited to, the use in advertising, marketing, and
sales  promotion  materials  or  any  other  materials  or  mediums  (such  as  the  internet,  domain  names,  or  URL  addresses),  must  be
submitted to MD Anderson’s Chief Legal Officer for prior written approval at the following address:

Mailing Address: (Via U.S. Mail)
The University of Texas M. D. Anderson Cancer Center ATTN: Chief Legal Officer
7007 Bertner Ave.
Houston, Texas 77030

Compliance with Laws, Regulations and Policies: MD  Anderson  and  Bellicum  will  cooperate  fully  in  meeting  any  obligations
imposed upon MD Anderson or Bellicum by any Governmental Authority with respect to the Services performed under the terms of
the Agreement. This obligation will specifically include, but not be limited to, compliance with the Health Insurance Portability and
Accountability  Act.  Bellicum  (and  its  representatives,  agents,  employees,  and  permitted  subcontractors)  will  comply  with  all
applicable  MD  Anderson  rules  and  policies,  including,  without  limitation,  those  related  to  environmental  quality,  safety,  fire
prevention,  noise,  information  security,  and  architectural  barriers  issued  by  MD  Anderson’s  Department  of  Environmental  Health
and Safety, and those that restrict the use of alcohol on MD Anderson’s campus. In the event Bellicum is granted physical access to
MD Anderson’s assets or facilities, Bellicum shall do so at its sole risk and expense.

9.5

Insurance:

9.5.A During  the  Term  of  the  Agreement,  Bellicum  will  carry  at  least  the  following  insurance,  with  companies  authorized  to
conduct the business of insurance in the State of Texas having an A.M. Best Rating of A-VII or better, and in amounts not
less than the following minimum limits of coverage:

(i)

Workers’ compensation insurance, with statutory limits as required by the various laws applicable to
Bellicum’s employees and subcontractors;

(ii)

Commercial General Liability Insurance with limits of not less than:

(a)

(b)

(c)

(d)

Each Occurrence Limit    $1,000,000

Personal & Advertising Injury    $1,000,000

General Aggregate    $2,000,000

Products – Completed Operations Aggregate    $2,000,000

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The  required  Commercial  General  Liability  policy  will  be  issued  on  a  form  that  insures  Bellicum’s  liability  for
bodily injury (including death), property damage, personal and advertising injury assumed under the terms of the
Agreement. To the extent Bellicum’s Commercial General Liability Insurance is written on a claims-made basis,
Bellicum shall purchase an extended reporting period endorsement effective for twenty-four (24) months after the
expiration or cancellation of the policy;

(iii)

MD Anderson is governed by the Texas Tort Claims Act, which sets forth certain limitations and restrictions on the
types of liability and the types of insurance coverage that can be required of MD Anderson.

9.5.B

Bellicum will deliver to MD Anderson evidence of insurance on a Texas Department of Insurance approved certificate form
verifying  the  existence  and  actual  limits  of  all  required  insurance  policies  after  the  execution  and  delivery  of  this
Agreement. Additional evidence of insurance will be provided verifying the continued existence of all required insurance
no later than thirty (30) days after each annual insurance policy renewal. All insurance policies will be endorsed and name
MD  Anderson  and  The  Board  of  Regents  of  the  University  of  Texas  System  (the  “Board”)  as  Additional  Insureds  for
liability caused in whole or in part by Bellicum’s acts or omissions with respect to its on-going and completed operations up
to the actual liability limits of the required insurance policies maintained by Bellicum. Commercial General Liability will
provide Additional Insured endorsement including ongoing and completed operations coverage will be submitted with the
Certificates  of  Insurance.  Commercial  General  Liability  will  be  endorsed  to  provide  primary  and  non-contributory
coverage. Bellicum hereby waives all rights of subrogation against MD Anderson. All insurance policies will be endorsed
to  provide  a  waiver  of  subrogation  in  favor  of  MD  Anderson.  No  policy  will  be  canceled  until  after  thirty  (30)  days'
unconditional  written  notice  to  MD  Anderson.  All  insurance  policies  will  be  endorsed  to  require  the  insurance  carrier
providing  coverage  to  send  notice  to  MD  Anderson  thirty  (30)  days  prior  to  any  cancellation,  material  change,  or  non-
renewal  relating  to  any  insurance  policy  required  in  this  Section  9.5.  Bellicum  will  pay  any  deductible  for  any  loss.  All
deductibles will be shown on the Certificates of Insurance. Bellicum’s insurance will be primary and non-contributory to
any insurance carried or self-insurance program established by MD Anderson or System. Bellicum’s insurance will be kept
in force until during the Term and for a period of one year thereafter.

9.6

INTELLECTUAL PROPERTY

9.6.A All deliverables, results and data generated by MD Anderson, whether patentable or not, in the course of performing the

Services hereunder (including, without limitation, all Intellectual Property therein) shall be owned by Bellicum.

9.6.B

Bellicum retains all right, title, and interest in and to any Bellicum Intellectual Property. Nothing in the Agreement shall be
construed  to  grant  MD  Anderson  any  right  or  license  to  any  Bellicum  Intellectual  Property  except  as  expressly  set  forth
herein.  During  the  Term,  Bellicum  hereby  grants  to  MD  Anderson  a  fully  paid,  non-exclusive  license  under  any  and  all
Bellicum Intellectual Property and Bellicum Arising IP that is necessary for the sole and limited purpose of MD Anderson’s
performance of its obligations under the Agreement, including the Services and the Manufacture of Patient Lots.

9.6.C MD Anderson retains all right, title, and interest in and to any MD Anderson Intellectual Property. Any Intellectual Property
created or developed solely or jointly by MD Anderson in the course of performing the Services that relates generally to the
Development or Manufacture of substances or drug products, including any process, protocol, technology, Know-How or
the like that applies generally to the conduct by MD Anderson of laboratory and manufacturing operations and activities,
and  does  not  incorporate  or  utilize  Bellicum  Confidential  Information  or  Bellicum  Intellectual  Property,  shall  be  “MD
Anderson  Arising  IP”  and  MD  Anderson  shall  own  all  right,  title  and  interest  therein.  MD  Anderson  hereby  grants  to
Bellicum a fully paid,

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non-exclusive  license,  to  use  MD  Anderson  Arising  IP  for  the  sole  and  limited  purposes  of  the  Development,
Manufacturing and Commercialization, by or on behalf of Bellicum or a Bellicum sublicensee, of Bellicum the cell therapy
products that are the subject of one or more Work Order hereunder.

9.6.D All Intellectual Property created or developed by Bellicum or solely or jointly by MD Anderson in the course of performing
the  Services  that  incorporates  or  utilizes  Bellicum  Confidential  Information  or  Bellicum  Intellectual  Property,  shall  be
“Bellicum  Arising  IP”  and  the  exclusive  property  of  Bellicum.  As  such,  if  any  such  Bellicum  Arising  IP  is  created  or
developed solely by MD Anderson, MD Anderson shall provide written notice to Bellicum of any such Bellicum Arising IP,
as soon as possible. MD Anderson hereby assigns to Bellicum all right, title, and interest in and to all such Bellicum Arising
IP, and shall take any actions, including but not limited to the execution of documents, reasonably requested by Bellicum
and at Bellicum’s expense, to effect the purposes of the foregoing.

Referrals: It is understood and agreed by the Parties that: (i) there is no agreement hereunder that either Party refer business to the
other  Party  or  any  of  its  Affiliates;  (ii)  no  part  of  the  Services  provided  or  payments  made  hereunder  are  intended  or  should  be
construed to be in exchange for referrals or arranging referrals; and (iii) payments hereunder represent fair market value determined
by the Parties through good faith, arms-length bargaining.

Ethics  Matters;  No  Financial  Interest:  Bellicum  and  its  employees,  agents,  and  representatives  have  read  and  understood  the
following prior to the commencement of Services under the Agreement: MD Anderson’s Ethics Policy, Conflicts of Interest Policy,
and Standards of Conduct Guide available at http://www.mdanderson.org/about-us/doing-business/vendors-and-suppliers/index.html
and at https://www.mdanderson.org/about-md-anderson/business-legal/conflict-of-interest.html, and applicable state ethics laws and
rules available at www.utsystem.edu/ogc/ethics. Neither Bellicum nor its employees, agents, or representatives will assist or cause
MD  Anderson  employees  to  violate  MD  Anderson’s  Ethics  Policy,  Conflicts  of  Interest  Policy,  Standards  of  Conduct  Guide,  or
applicable state ethics laws or rules. Bellicum represents and warrants that no member of the Board has a direct or indirect financial
interest in the transaction that is the subject of the Agreement.

9.7

9.8

Section 10. GOVERNANCE

10.1

Joint Steering Committee: The Parties have formed a Joint Steering Committee (the “JSC”), in which each Party has appointed the
following two (2) executive employees as such Party’s members of the JSC (the “Members”), all of whom shall be familiar with and
have responsibility for oversight of the activities under the Agreement:

MD Anderson:    

Bellicum:    

Each Party may with written notice to the other Party, change one or more of its Members appointed to the JSC. The JSC shall have
general oversight and review of the activities and results under the Agreement and shall be the initial forum for seeking to resolve
any issues referred to the JSC by either Party or both. Specifically, but without limitation, the JSC shall seek in good faith to resolve
any disputes or issues regarding the Manufacturing schedule or Manufacturing processes for the product.

10.2

Steering Committee Meetings: The JSC shall meet, in person or via teleconference or video- conference, on a reasonably regular
basis,  as  planned  and  agreed  by  the  JSC  Members,  and  in  any  event  within  fourteen  (14)  calendar  days  after  receipt  of  a  written
request for such a meeting by one Party to the other Party. The request shall describe the matters or issues to be discussed, including
any matter in dispute, and the solution which the requesting Party proposes to be decided. Each Party may invite other

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employees to attend the JSC meeting from particular departments/areas of expertise as may be necessary to discuss the agenda topics
or matters or issues in dispute. Any action or decision by the JSC shall be taken by unanimous consent of the JSC, with the Members
of each Party collectively having a single vote, or by a written resolution signed by all of the Members. If the JSC is unable to reach
unanimous  consent  on  a  particular  matter  or  issue  being  discussed  by  the  JSC,  then  the  matter  or  issues  will  be  referred  by  each
Party to a responsible member of senior management to be designated by each Party, who will use good faith efforts to resolve such
matter or issue.

Section 11. GENERAL PROVISIONS

11.1

11.2

11.3

11.4

11.5

11.6

Entire Agreement: The Agreement, read together with the specific provisions of the APA referred to in the Agreement, constitute
the  entire  and  complete  agreement  between  the  Parties  with  respect  to  the  subject  matter  contemplated  herein.  The  Agreement
supersedes any prior agreements or understandings, whether written or oral, between the Parties with respect to the Services. To the
extent that any provision of the Agreement conflicts with or is inconsistent with the terms of the APA, the APA shall govern.

Amendment: No modification, alteration, waiver, or supplement of the Agreement will be effective unless it is set forth in a written
instrument that is signed by both Parties to the Agreement.

Independent Contractor: MD Anderson is an independent contractor with respect to the performance of all Services, and neither
MD  Anderson  nor  anyone  employed  by  MD  Anderson  will  be  deemed  for  any  purpose  to  be  the  employee,  agent,  servant,  or
representative of Bellicum in the performance of any Service or any part thereof in any manner dealt with herein. Bellicum will have
no  direction  or  control  of  MD  Anderson  or  its  employees  and  agents.  Bellicum  will  not  represent  itself  to  be  an  agent  or
representative of MD Anderson or System or the State of Texas. MD Anderson shall never be liable for Bellicum’s federal or state
income taxes, franchise taxes, or taxes on Bellicum’s personnel, including personal income tax and social security taxes associated
therewith.  Bellicum  will  cooperate  with,  and  provide  reasonable  assistance  to,  MD  Anderson  in  obtaining  any  tax  exemptions  to
which MD Anderson is entitled.

Non-Exclusive Agreement: Nothing in the Agreement is intended to prevent, or should be construed as preventing, MD Anderson
from contracting with any Third Party for the provision of goods or services the same as or similar to the Services. MD Anderson
may,  notwithstanding  anything  contained  herein  to  the  contrary,  engage  in  whatever  activities  MD  Anderson  chooses,  in  MD
Anderson’s sole and absolute discretion, whether the same are competitive with Bellicum or otherwise. Bellicum acknowledges and
agrees that this Section 11.4 is a material part of the consideration for MD Anderson to enter into this Agreement and to provide the
Services.

Assignment: No rights and privileges granted to any Party under the Agreement may be transferred or assigned without obtaining
the  prior  written  consent  of  the  other  Party.  The  foregoing  prohibition  will  also  apply  to  any  change  in  control  of  Bellicum.  Any
attempt  to  transfer  or  assign  any  rights  or  privileges  under  the  Agreement  without  having  first  obtained  written  consent  from  the
other Party will be null and void and will entitle the other Party to immediately terminate the Agreement. Notwithstanding anything
to the contrary herein, any assignment of the Agreement shall not relieve the assigning Party of its obligations hereunder.

Severability: If  any  provision  of  the  Agreement  is  held  by  a  court  of  competent  jurisdiction  to  be  unenforceable,  the  Agreement
shall be deemed to be amended to the extent necessary to make such provision enforceable, or, if necessary, the Agreement shall be
deemed to be amended to delete the unenforceable provision or portion thereof. In the event any provision is deleted or amended, the
remaining provisions shall remain in full force and effect.

11.7

Non-Waiver of Defaults: Failure of any Party to declare any default by any other Party immediately upon occurrence thereof, or
delay by any Party in taking any action in connection therewith, will not waive such default or a potential remedy for such default.

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11.8

11.9

Force Majeure: Except for the duty to make payments when due and any indemnification provisions under the Agreement, neither
Party will be liable or responsible to the other for any loss or damage or for any delays or failure to perform due to causes beyond its
reasonable control, including, but not limited to, acts of God, employee strikes, epidemics, war, riots, flood, fire, sabotage, or any
other circumstances of like character.

Notices:  Any  notice  required  or  permitted  to  be  sent  under  the  Agreement  will  be  delivered  by  hand,  mailed  by  a  nationally
recognized overnight courier service (delivery receipt requested) with charges paid by the dispatching Party, or mailed by registered
or certified mail, return receipt requested, to Bellicum or to MD Anderson, as the case may be, at the respective notice addresses
identified  in  this  Section  11.9.  Notice  so  mailed  will  be  deemed  effective  (A)  upon  hand  delivery,  (B)  on  the  scheduled  date  of
delivery  by  a  nationally  recognized  overnight  courier  service,  or  (C)  on  the  third  (3 )  day  following  the  date  of  deposit  into  the
United States mail.

rd

BELLICUM:

Bellicum Pharmaceuticals, Inc. 2130 West Holcombe Blvd
Suite 800
Houston, TX 77030 Attention: General Counsel

with a copy to:

Pillsbury Winthrop Shaw Pittman LLP 2 Houston Center
909 Fannin Street, Suite 2000
Houston, TX 77010-1028 Attention: Andrew L. Strong

MD ANDERSON:

Jason Bock, VP & Head, Biologics Prod Dev, Biologics Development MD Anderson Cancer
Center
Biologics Development 1515 Holcombe Blvd.
Unit 952
Houston, TX 77030-4009

AND

Legal Services
The University of Texas M. D. Anderson Cancer Center ATTN: Chief Legal Officer
7007 Bertner Avenue
Houston, Texas 77030

Or such other person or address as may be given in writing in accordance with this Section.

11.10 Dispute Resolution: To the extent that Chapter 2260, Texas Government Code, as it may be amended from time to time (“Chapter
2260”), is applicable to the Agreement and is not preempted by other applicable law, the dispute resolution process provided for in
Chapter 2260 will be used by

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MD Anderson and Bellicum to attempt to resolve any claim for breach of contract that cannot be resolved in the ordinary course of
business. The chief business officer of MD Anderson will examine Bellicum’s claim and any counterclaim and negotiate in an effort
to resolve the claims. The Parties specifically agree
(i) neither  execution  of  this  Agreement  by  MD  Anderson  nor  any  other  conduct,  action  or  inaction  of  any  representative  of  MD
Anderson  relating  to  the  Agreement  constitutes  or  is  intended  to  constitute  a  waiver  of  MD  Anderson’s  or  the  state’s  sovereign
immunity to suit; and (ii) MD Anderson has not waived its right to seek redress in the courts. Any periods set forth in the Agreement
for notice and cure of defaults are not waived.

11.11 Counterparts; Facsimile Signature: The  Agreement  may  be  executed  in  any  number  of  counterparts,  each  of  which  will  for  all
purposes  be  deemed  an  original  of  the  Agreement,  but  all  of  which  together  will  constitute  one  and  the  same  document.  The
Agreement also may be evidenced by facsimile signature or by e-mail delivery of a “.pdf” format data file, and facsimile or “.pdf”
signature page will be deemed to be an original signature and is to be considered to have the same binding effect as the delivery of
an original signature on an original contract.

11.12

Survival: Expiration or termination of the Agreement will not affect any right or obligation that either Party may have accrued prior
to such expiration or termination. In particular, all indemnity provisions of the Agreement will survive the expiration or termination
of the Agreement.

11.13 Governing Law and Venue: The Agreement will be construed under and in accordance with the laws of the State of Texas without
reference to its conflicts of law provisions, and all obligations of the Parties created under the Agreement are performable in Harris
County,  Texas.  Subject  to  the  sovereign  immunity  of  the  State  of  Texas,  any  lawsuit  brought  against  MD  Anderson  under  the
Agreement may only be filed in the State District Court in Harris County, Texas.

11.14

Loss of Funding: Performance by MD Anderson under the Agreement may be dependent upon the appropriation and allotment of
funds  by  the  Texas  State  Legislature  (the  “Legislature”)  and/or  allocation  of  funds  by  the  Board.  If  the  Legislature  fails  to
appropriate  or  allot  the  necessary  funds,  or  the  Board  fails  to  allocate  the  necessary  funds,  then  MD  Anderson  will  issue  written
notice  to  Bellicum  and  MD  Anderson  may  terminate  the  Agreement  without  further  duty  or  obligation  under  the  Agreement.
Bellicum acknowledges that appropriation, allotment, and allocation of funds are beyond the control of MD Anderson.

11.15 Certification regarding Boycotting Israel: Pursuant to Chapter 2270, Texas Government Code, Bellicum certifies that it (1) does
not  currently  boycott  Israel,  and  (b)  will  not  boycott  Israel  during  the  Term.  Bellicum  acknowledges  the  Agreement  may  be
terminated if this certification is inaccurate or becomes inaccurate at any time during the Term.

11.16 Certification  regarding  Business  with  Certain  Countries  and  Organizations:  Pursuant  to  Chapter  2252,  Texas  Government
Code,  Bellicum  certifies  that  it  is  not  engaged  in  business  with  Iran,  Sudan,  or  a  foreign  terrorist  organization.  Bellicum
acknowledges the Agreement may be terminated if this certification is inaccurate or becomes inaccurate at any time during the Term.

11.17 Construction. The Agreement shall not be construed either more favorably for or strongly against either of the Parties based upon
which  Party  drafted  it.  Every  covenant,  term,  and  provision  of  the  Agreement  shall  be  construed  simply  according  to  its  fair
meaning.

11.18 Headings. The headings used in the Agreement are used for reference purposes only and do not constitute substantive matters to be

considered in construing the terms of the Agreement.

11.19

State Auditor's Office. The State Auditor's Office may conduct an audit or investigation in connection with procurements made by
MD Anderson as set out in Sections 51.9335(c), 73.115(c) and 74.008(c) of the Texas Education Code. This provision is included in
contracts to (1) notify Bellicum that the State

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Auditor may require Bellicum to provide records related to the procurement; and (2) to be sure Bellicum notifies any subcontractors
about this information.

11.20

Texas  Family  Code  Child  Support  Certification.  Pursuant  to  Section  231.006,  Texas  Family  Code,  Bellicum  represents  and
warrants  that  it  is  not  ineligible  to  receive  the  award  of  or  payments  under  the  Agreement  and  acknowledges  and  agrees  that  the
Agreement may be terminated and payment withheld if this certification is inaccurate.

11.21

Texas State Agency:

11.21.A MD Anderson is an agency of the State of Texas and under the Constitution and laws of the State of Texas possesses certain
rights and privileges, is subject to certain limitations and restrictions, and only has such authority as is granted to it under
the  Constitution  and  laws  of  the  State  of  Texas.  Nothing  in  the  Agreement  is  intended  to  be,  or  will  be  construed  as,  a
waiver of the sovereign immunity of the State of Texas or a prospective waiver or restriction of any of the rights, remedies,
claims, and privileges of the State of Texas. Moreover, notwithstanding the generality or specificity of any provision of the
Agreement  (including,  without  limitation,  any  provision  pertaining  to  indemnification,  a  cap  on  liability,  a  limitation  of
damages, or a waiver or limitation of rights, remedies, representations, or warranties), the provisions of the Agreement as
they  pertain  to  MD  Anderson  are  enforceable  only  to  the  extent  authorized  by  the  Constitution  and  laws  of  the  State  of
Texas.

11.21.B Any provision of any applicable law, rule, or regulation that invalidates any provision of the Agreement or would cause one
or both of the Parties hereto to be in violation of law will be deemed to have superseded the terms of the Agreement. The
Parties, however, will use reasonable efforts to accommodate the terms and intent of the Agreement to the greatest extent
possible consistent with the requirements of the law and negotiate in good faith toward amendment of the Agreement in
such respect.

11.22 Rules of Construction. Interpretation of the Agreement shall be governed by the following rules of construction: (a) words in the
singular shall be held to include the plural and vice versa and words of one gender shall be held to include the other gender as the
context  requires,  (b)  the  word  “including”  and  words  of  similar  import  shall  mean  “including,  without  limitation,”  (c)  provisions
shall  apply,  when  appropriate,  to  successive  events  and  transactions,  (d)  the  headings  contained  herein  are  for  reference  purposes
only and shall not affect in any way the meaning or interpretation of the Agreement, (e) the words “herein,” “hereto,” “hereinafter”
and words of similar import refer to the Agreement as a whole,
(f) ”may” is permissive and “may not” is mandatory, (g) ”will” and “shall” are mandatory, not merely expressions of future intent or
expectation, (h) items omitted from non-exclusive lists or examples shall not be deemed to be a purposeful omission of other items
in such non-exclusive lists or examples, even if such items were originally included in such lists or examples or discussed between
the Parties during the negotiation of the Agreement, and (i) the Agreement was drafted with the joint participation of both Parties
and shall be construed neither against nor in favor of either, but rather in accordance with the fair meaning hereof.

[Remainder of page intentionally left blank; Signature page follows]

22

Execution Version

Having agreed to the foregoing terms, and with the intention of being bound, the Parties have caused this Agreement to be executed by their duly

authorized representatives as of the Effective Date.

THE UNIVERSITY OF TEXAS
M. D. ANDERSON CANCER CENTER:

BELLICUM PHARMACEUTICALS, INC.:

By: /s/ Peter W.T. Pisters            By: /s/ Rick Fair     Name: Peter W.T. Pisters, M.D.            Name: Rick Fair    

Its: President        Its: President and CEO    

Read and Approved:

By: /s/ Jason Bock     Name: Jason B. Bock, Ph.D.    

Its: VP and Head, Biologics Product Development    

Reviewed  and  Approved  by  UTMDACC  Legal  Services  for
UTMDACC Signature:

/s/Kenny Freed 4/14/2020

23

Exhibit 10.26

BELLICUM PHARMACEUTICALS, INC. AMENDED AND

RESTATED EMPLOYMENT AGREEMENT

This AMENDED AND RESTATED EMPLOYMENT AGREEMENT (the “Agreement”)

dated as of November 3, 2021, is entered into by and between Bellicum Pharmaceuticals, Inc. a Delaware corporation,
having a location at 3730 Kirby Drive, Suite 1200, Houston, Texas 77098 (the “Company”) and Charity Scripture,
MS, PharmD, BCOP. (the “Executive”).

WHEREAS, Company and Executive are Parties to that certain Employment Agreement dated June 19, 2020

as amended on September 14, 2020 and January 1, 2021 (the “Original Employment Agreement”);

WHEREAS,  the  Company  wishes  to  continue  employing  Executive  in  a  new  full-time  role  as  Chief
Development  Officer  and  to  provide  Executive  with  certain  compensation  and  benefits  in  return  for  Executive’s
services, and Executive agrees to be employed by the Company in such capacity and to receive the compensation and
benefits on the terms and conditions set forth herein;

WHEREAS, the Company and Executive desire to enter into this Agreement to become effective, subject to
Executive’s signature below as of December 1, 2021 (the “Effective Date”) in order to memorialize the revised terms
and conditions of Executive’s employment by the Company; and

WHEREAS, Executive’s agreement to and compliance with the provisions in Sections 9 through 11 of this
Agreement  are  a  material  factor,  material  inducement  and  material  condition  to  the  Company’s  entering  into  this
Agreement.

NOW, THEREFORE, in consideration of the premises and mutual covenants contained herein and for other
good  and  valuable  consideration,  the  parties  agree  that  the  above-described  Original  Employment  Agreement  shall
hereby be amended and restated in its entirety as follows:

1.
At-Will Employment. The Company and Executive acknowledge that either Party has the right to terminate
Executive’s employment with the Company at any time for any reason whatsoever, with or without cause, subject to
the provisions of Section 6 and 7 herein. This at-will employment relationship cannot be changed except in a writing
signed  by  both  Executive  and  the  Board  of  Directors  of  the  Company  (or  a  duly  authorized  committee  thereof,  if
applicable) (the “Board”). Any rights of Executive to additional payments or other benefits from the Company upon
any such termination of employment shall be governed by Section 7 of this Agreement.

Position  and  Location.  Executive’s  duties  under  this  Agreement  shall  be  to  serve  on  a  full-time  basis  as
2.
Chief  Development  Officer  with  the  responsibilities,  rights,  authority  and  duties  pertaining  to  such  office  as  are
established from time to time by the Company’s Chief Executive Officer (“CEO”), and Executive shall report to the
CEO. Executive shall also act as an officer and/or director and/or manager of such Affiliates of the Company as may
be  designated  by  the  CEO  from  time  to  time,  commensurate  with  Executive’s  office,  all  without  further
compensation, other than as provided in this Agreement. As used herein, “Affiliate” means any entity that directly or
indirectly controls, is controlled by, or is under common control with, the

Company. Executive’s principal place of business for performance of services to the Company under this Agreement
shall be in the San Francisco Bay area. The Company will, from time to time, reasonably require Executive to travel
temporarily  to  other  locations,  including  to  the  Company’s  headquarters  in  Houston,  Texas  in  connection  with  the
Company’s business.

Commitment.  Executive  will  devote  substantially  all  of  her  business  time  and  best  efforts  to  the
3.
performance  of  her  duties  hereunder;  provided,  however,  that  Executive  shall  be  allowed,  to  the  extent  that  such
activities do not interfere in any material respect with the performance of her duties and responsibilities hereunder and
do not conflict with the financial, fiduciary or other interests of the Company (or its Affiliates), as determined in the
sole discretion of the CEO, to manage her passive personal investments and to serve on corporate, civic, charitable
and industry boards or committees. Notwithstanding the foregoing, Executive agrees that she shall only serve on for-
profit  boards  of  directors  or  for-profit  advisory  committees  if  such  service  is  approved  in  advance  in  the  sole
discretion of the CEO.

4.

Compensation.

(a)

Base Salary. During Executive’s employment with the Company, the Company shall pay Executive a
base  salary  at  the  annual  rate  of  $400,000,  less  payroll  deductions  and  withholdings,  which  shall  be  payable  in
accordance with the standard payroll practices of the Company. Executive’s base salary shall be subject to periodic
review and adjustment by the Board from time to time in the discretion of the Board.

(b)

Performance Bonus. For the applicable period covered by the Company’s bonus plan then in effect
(currently  either  on  a  quarterly  or  an  annual  basis)  as  determined  by  the  Board  in  its  sole  discretion  (the  “Bonus
Period”),  Executive  shall  be  eligible  to  receive  a  performance  bonus  (“Performance Bonus”)  from  the  Company,
based on a target annual bonus equal to forty percent (40%) of Executive’s base salary. The Performance Bonus will
be  based  on  achievement  of  individual  and/or  Company  goals  established  by  the  Board  in  its  sole  discretion  in
advance  of  each  Bonus  Period.  Following  the  close  of  each  Bonus  Period,  the  Board  will  determine  whether
Executive has earned a Performance Bonus, and the amount of any such bonus. Payment of the Performance Bonus
shall  be  expressly  conditioned  upon  Executive’s  employment  with  the  Company  on  the  date  that  the  Performance
Bonus is paid, except as provided in Section 7(b)(iv) and Section 7(c) below. The Performance Bonus shall be paid
within ninety (90) days after the end of the Bonus Period for which it relates. Executive’s target Performance Bonus
will be subject to periodic review and adjustment by the Board from time to time.

(c)

Reimbursement of Expenses.

(i)

The  Company  shall  reimburse  Executive  for  reasonable  travel  and  other  business  expenses
incurred by Executive in the performance of her duties hereunder, in accordance with the Company’s policies as in
effect from time to time.

(ii)

Any reimbursements will be paid to Executive within thirty (30) days after the date Executive
submits  receipts  for  the  expenses,  provided  Executive  submits  those  receipts  within  forty-five  (45)  days  after
Executive incurs the expense. For the avoidance of doubt, to the extent that any reimbursements payable to Executive
are  subject  to  the  provisions  of  Section  409A  (as  defined  in  Section  14  below):  (i)  to  be  eligible  to  obtain
reimbursement for such expenses

2

Executive must submit expense reports within forty-five (45) days after the expense is incurred,
(ii)  any  such  reimbursements  will  be  paid  no  later  than  December  31  of  the  year  following  the  year  in  which  the
expense  was  incurred,  (iii)  the  amount  of  expenses  reimbursed  in  one  year  will  not  affect  the  amount  eligible  for
reimbursement in any subsequent year, and (iv) the right to reimbursement under this agreement will not be subject to
liquidation or exchange for another benefit.

5.
Benefits.  Subject  to  applicable  eligibility  requirements,  Executive  shall  be  entitled  to  participate  in  all
benefit  plans  and  arrangements  and  fringe  benefits  and  programs  that  may  be  provided  to  senior  executives  of  the
Company from time to time, subject to plan terms and generally applicable Company policies. Executive is entitled to
participate  in  personal  time  off  and  holiday  benefits  in  accordance  with  Company  policy  from  time  to  time  for  its
senior executives.

6.

Termination.

(a)

Termination. The employment of Executive under this Agreement shall terminate upon the earliest

to occur of any of the following events:

(i)

the death of Executive;

(ii)
pursuant to Section 6(b) hereof;

the  termination  of  Executive’s  employment  by  the  Company  due  to  Executive’s  Disability

(iii)

the termination of Executive’s employment by Executive for any reason;

(iv)

the termination of Executive’s employment by the Company without Cause;

6(c) after providing the Notice of Termination for Cause pursuant to Section 6(d); or

(v)

the  termination  of  Executive’s  employment  by  the  Company  for  Cause  pursuant  to  Section

(vi)

the termination of Executive’s employment upon mutual agreement in writing between the

Company and Executive.

(b)

Disability. For purposes of this Agreement, “Disability” means that Executive has been unable, for

ninety (90) consecutive days, or for periods aggregating one hundred and twenty
(120) business days in any period of twelve consecutive months, to perform Executive’s duties under this Agreement,
as a result of physical or mental impairment, illness or injury, as determined in good faith by the Board. A termination
of Executive’s employment for Disability shall be communicated to Executive by written notice and shall be effective
on the 10  day after sending such notice to Executive (the “Disability Effective Date”), unless Executive returns to
performance of Executive’s duties before the Disability Effective Date.

th

(c)

Cause.  For  purposes  of  this  Agreement,  the  term  “Cause”  shall  mean  (i)  Executive’s  willful
misconduct  which  is  demonstrably  and  materially  injurious  to  the  Company’s  reputation,  financial  condition,  or
business relationships; (ii) the failure of Executive to attempt in good faith to follow the legal written direction of the
CEO  or  the  Board;  (iii)  the  failure  by  Executive  to  attempt  in  good  faith  to  perform  the  duties  required  of  her
hereunder (other than any

3

such  failure  resulting  from  incapacity  due  to  physical  or  mental  illness)  after  a  written  demand  for  substantial
performance is delivered to Executive by the CEO which specifically identifies the manner in which it is believed that
Executive has failed to attempt to perform her duties hereunder;
(iv)  Executive  being  convicted  of,  indicted  for,  or  pleading  guilty  or  nolo  contendere  to,  a  felony  or  any  crime
involving  dishonesty,  fraud  or  moral  turpitude;  (v)  Executive’s  dishonesty  with  regard  to  the  Company  or  in  the
performance  of  her  duties  hereunder,  which  in  either  case  has  a  material  adverse  effect  on  the  Company;  (vi)
Executive’s material breach of this Agreement unless corrected by Executive within ten (10) days of the Company’s
written notification to Executive of such breach; or, (vii) Executive’s failure to comply in any material respect with
the  Company’s  policies  and/or  procedures,  unless  corrected  by  Executive  within  ten  (10)  days  of  the  Company’s
written notification to Executive of such breach.

(d)

Notice of Termination for Cause. Notice of Termination for Cause shall mean a notice to Executive
that shall indicate the specific termination provision in Section 6(c) relied upon and shall set forth in reasonable detail
the facts and circumstances which provide a basis for Termination for Cause.

7.

Consequences of Termination of Employment.

(a)

General.  If  Executive’s  employment  is  terminated  for  any  reason  or  no  reason,  the  Company  shall
pay to Executive or to Executive’s legal representatives, if applicable: (i) any base salary earned, but unpaid; and, (ii)
any unreimbursed business expenses payable pursuant to Section 4 hereof and any accrued but unused personal time
off benefits and any other payments or benefits required by applicable law (collectively “Accrued Amounts”), which
amounts shall be promptly paid in a lump sum to Executive, or in the case of Executive’s death to Executive’s estate.
Other than the Accrued Amounts, Executive or Executive’s legal representatives shall not be entitled to any additional
compensation or benefits if Executive’s employment is terminated for any reason other than by reason of Executive’s
Involuntary  Termination  (as  defined  in  Section  7(b)  below).  If  Executive’s  employment  terminates  due  to  an
Involuntary Termination, Executive will be eligible to receive the additional compensation and benefits described in
Section 7(b) and 7(c), as applicable.

(b)

Involuntary  Termination.  If  Executive’s  employment  with  the  Company  is  terminated  by  the
Company without Cause (and other than as a result of Executive’s death or Disability) and provided in any case such
termination  constitutes  a  “separation  from  service”,  as  defined  under  Treasury  Regulation  Section  1.409A-1(h))  (a
“Separation from Service”) (such termination an “Involuntary Termination”), in addition to the Accrued Amounts,
Executive shall be entitled to receive the severance benefits described below in this Section 7(b), subject in all events
to Executive’s compliance with Section 7(d) below:

(i)

Executive shall receive continued payment of Executive’s Base Salary (as defined below) for
the  first  twelve  (12)  months  after  the  date  of  such  termination  (the  “Severance  Period”),  paid  over  the  Company’s
regular payroll schedule;

(ii)

Executive shall receive a lump sum amount equal Executive’s target Performance Bonus for
the applicable Bonus Period in which such termination occurs, pro-rated based on the ratio that the number of days
from the beginning of such Bonus Period in which such termination occurs through the date of termination bears to
the total number of calendar days

4

in the Bonus Period (the “Bonus Payment”);

(c)

Involuntary  Termination  in  Connection  with  a  Change  in  Control.  In  the  event  that  Executive’s
Involuntary  Termination  occurs  immediately  prior  to,  on  or  within  the  twelve  (12)  months  following  the
consummation of a Change in Control (as defined below) and subject in all events to Executive’s compliance with
Section 7(d) below, then Executive shall be entitled to the benefits provided above in Section 7(b), except that:

(i)

the  Bonus  Payment  shall  equal  the  Executive’s  full  target  Performance  Bonus  for  one

calendar year rather than a pro-rated target bonus; and

(ii)

the  vesting  of  all  of  Executive’s  outstanding  stock  options  and  other  equity  awards  that  are
subject to time-based vesting requirements shall accelerate in full such that all such equity awards shall be deemed
fully vested as of the date of Executive’s Involuntary Termination.

For the avoidance of doubt, in no event shall Executive be entitled to benefits under both Section 7(b) and this Section
7(c).  If  Executive  is  eligible  for  benefits  under  both  Section  7(b)  and  this  Section  7(c),  Executive  shall  receive  the
benefits  set  forth  in  this  Section  7(c)  and  such  benefits  will  be  reduced  by  any  benefits  previously  provided  to
Executive under Section 7(b).

(d)

Conditions and Timing for Severance Benefits. The severance benefits set forth in Section 7(b) and
Section 7(c) above are expressly conditioned upon: (i) Executive continuing to comply with Executive’s obligations
under this Agreement, including Sections 8 through 11; and
(ii)  Executive  signing  and  not  revoking  a  general  release  of  legal  claims  in  a  form  provided  by  the  Company  (the
“Release”)  within  the  applicable  deadline  set  forth  therein  and  permitting  the  Release  to  become  effective  in
accordance with its terms, which must occur no later than the Release Deadline (as defined in Section 14 below). The
salary  continuation  payments  described  in  Sections  7(b)  will  be  paid  in  substantially  equal  installments  on  the
Company’s regular payroll schedule and subject to standard deductions and withholdings over the Severance Period
following termination; provided, however, that no payments will be made prior to the effectiveness of the Release. On
the effective date of the Release, the Company will pay Executive the salary continuation payments that Executive
would  have  received  on  or  prior  to  such  date  in  a  lump  sum  under  the  original  schedule  but  for  the  delay  while
waiting  for  the  effectiveness  of  the  Release,  with  the  balance  of  the  payments  being  paid  as  originally  scheduled.
Bonus  Payments  described  in  Section  7(b)  and  7(c)  will  be  paid  in  a  lump  sum  cash  payment  on  the  first  regular
payroll date of the Company following the effective date of the Release, but in no event later than March 15 of the
year following the year in which Executive’s termination of employment occurred. All severance benefits described
in this Section 7 will be subject to all applicable standard required deductions and withholdings.

(e)

Definitions.

(i)

“Base  Salary”  means  Executive’s  annual  base  salary  in  effect  immediately  prior  to

Executive’s termination.

5

(i)

“Change in Control” means a “Change in Control” as defined in the Company’s 2019 Equity

Incentive Plan.

8.
Confidential  Information.  “Confidential  Information”  as  used  in  this  Agreement,  includes  but  is  not
limited  to,  specialized  training  received  by  Executive;  products  already  developed  or  that  will  be  developed  by  the
Company, including but not limited to, products in the field of cancer immunotherapy, including metastatic castrate
resistant prostate cancer and graft versus host disease; research and development materials related to the manipulation
of dendritic cell signaling pathways to enhance the immune response; research and development materials, electronic
databases; computer programs and technologies; marketing and/or scientific studies and analysis; product and pricing
knowledge; manufacturing methods; supplier lists and information; any and all information concerning past, present
and future customers, referral sources or vendors; contracts and licenses; management structure, company ownership,
personnel  information  (including  the  performance,  skills,  abilities  and  payment  of  employees);  purchasing,
accounting and business systems; short and long range business planning; data regarding the Company’s past, current
and  future  financial  performance,  sales  performance,  and  current  and/or  future  plans  to  increase  the  Company’s
market  share  by  targeting  specific  medical  issues,  demographic  and/or  geographic  markets;  standard  operating
procedures;  financial  information;  trade  secrets,  copyrights,  derivative  works,  patents,  inventions,  know-how,  and
other  intellectual  property;  business  policies;  submissions  to  government  or  regulatory  agencies  and  related
information;  methods  of  operation;  implementation  strategies;  promotional  information  and  techniques;  marketing
presentations; price lists; files or other information; pricing strategies; computer files; samples; customer originals; or
any other confidential information concerning the business and affairs of the Company. The Company’s Confidential
Information  is  also  comprised  of  the  personal  information  received  from  third  parties  and/or  confidential  and
proprietary  information  regarding  research,  products,  or  clinical  trials  received  from  third  parties,  but  only  if  such
confidential  information  is  reduced  to  writing  and  marked  “Confidential”  by  the  third  party.  All  such  confidential
information obtained by Executive, whether in writing, any other tangible form of expression or disclosed orally or
through  visual  means  or  otherwise,  and  regardless  of  whether  such  information  bears  a  confidential  or  proprietary
legend, will be presumed to be Confidential Information. Executive acknowledges that the Confidential Information
is  vital,  valuable,  sensitive,  confidential  and  proprietary  to  Company  and  provides  Company  with  a  competitive
advantage.  Executive  further  acknowledges  that  Company’s  Confidential  Information  is  dynamic,  and  constantly
changes  in  nature  and/or  quantity,  given  that  Company  continues  to  refine  its  Confidential  Information.  The
obligations  specified  in  this  Section  8  shall  not  apply,  and  Executive  shall  have  no  further  obligations  under  this
Agreement with respect to any Confidential Information that: a) is available to the public at the time of disclosure to
Executive  or  becomes  publicly  known  through  no  breach  of  the  undertakings  hereunder  by  Executive  or  to  the
knowledge of Executive, any third party; b) becomes known to Executive through disclosure by sources other than
the Company and its Affiliates and in the course of Executive’s service to the Company, said sources being under no
obligation  of  confidentiality  to  the  Company  with  respect  to  such  Confidential  Information;  c)  is  approved  by  the
Company  for  release;  or  d)  has  been  independently  developed  by  Executive  without  benefit  of  the  Confidential
Information and on Executive’s own time and without use of Company resources. Executive understands and agrees
that the Company may require her, as a condition to continued employment, to execute and abide by the terms of a
standard proprietary information and inventions agreement with the Company which will further set forth the terms
of, and prohibit the unauthorized use or disclosure of, the Company’s

6

confidential and proprietary information (the “PIIA”) and that such PIIA shall become part of this Agreement and
Executive’s obligations under this Agreement.

9.

Non-Solicitation, Etc.

(a)

Company Promises.

(i)

This  Agreement  is  entered  into  pursuant  to  Executive’s  agreement  to  these  non-solicitation
provisions. Executive’s agreement to the provisions in Sections 9 through 11 is a material condition of the Company’s
entering into this Agreement and continued employment of Executive.

(b)

Executive’s  Promises.  In  exchange  for  the  Company’s  promises  listed  above  and  all  other
consideration  provided  pursuant  to  this  Agreement,  to  which  these  promises  are  ancillary,  Executive  promises  as
follows:

(i)

Executive  will  not,  during  or  after  Executive’s  employment  with  the  Company,  use,  copy,
remove,  disclose  or  disseminate  to  any  person  or  entity,  the  Company’s  Confidential  Information,  except  (i)  as
required  in  the  course  of  performing  Executive’s  duties  with  the  Company,  for  the  benefit  of  the  Company,  or  (ii)
when required to do so by a court of law, by any governmental agency having supervisory authority over the business
of  the  Company  or  by  any  administrative  or  legislative  body  (including  a  committee  thereof)  with  apparent
jurisdiction  to  order  Executive  to  divulge,  disclose  or  make  accessible  such  information,  it  being  understood  that
Executive  will  promptly  notify  the  Company  of  such  requirement  so  that  the  Company  may  seek  to  obtain  a
protective order.

(ii)

Following  employment  termination,  Executive  will  immediately  return  to  the  Company  all
materials created, received or utilized in any way in conjunction with Executive’s work performed with the Company
that in any way incorporates, reflects or constitutes Company’s Confidential Information.

(iii)

Executive acknowledges that the market for the Company’s products, services, and activities
is  global,  and  that  the  products,  services  and/or  activities  can  be  provided  anywhere  in  the  world.  Executive
recognizes  that  the  Company  draws  its  customers  and/or  clients  from  around  the  world  because  it  will  seek  to  file
patents and run clinical trials in countries around the world and sell its product to consumers around the world and/or
pharmaceutical companies located around the world. Moreover, Executive recognizes that the Company’s customers
may  be  contacted  by  telephone,  in  person,  or  in  writing  (including  e-mail  via  the  Internet).  Executive  further
acknowledges  that  due  to  the  international  scope  of  the  Company’s  customer  and  client  base,  the  following  non-
solicitation restriction is necessary.

(iv)

Executive agrees and acknowledges that Company will not be provided access to Confidential
Information,  as  defined  in  Section  8,  from  or  belonging  to  a  third  party  that  Executive  was  exposed  to  or  received
from  said  third  party  prior  to  the  execution  date  of  this  Agreement  and  that  is  the  subject  of  any  confidentiality
requirement of any kind between Executive and said third party. EXECUTIVE ALSO AGREES TO INDEMNIFY,
REIMBURSE,  AND  HOLD  HARMLESS  THE  COMPANY  FOR  ALL  ATTORNEY  FEES,  EXPENSES,
COSTS, HARM, OR RELATED COSTS TO COMPANY ARISING FROM

7

OR AS A RESULT OF ANY ACTUAL CAUSE OF ACTION OR CLAIM BROUGHT AGAINST COMPANY
OR EXECUTIVE RELATED TO ANY ACTUAL BREACH OF
THIS SECTION BY EXECUTIVE. Company agrees that: (A) Executive shall be allowed to participate fully in the
defense of any such action against Company and in any settlement negotiations, and (B) any payment to Company by
Executive under this Section shall be only after any settlement has been consummated or judicial action has become
final and non-appealable.

(c)

Non-Solicitation  of  Employees.  Executive  agrees  that  during  her  employment  and  for  twelve  (12)
months following termination of her employment, Executive will not, directly or indirectly, (i) induce or solicit any
person  who  was  an  employee,  consultant  or  independent  contractor  of  the  Company  or  any  of  its  Affiliates,  to
terminate such individual’s employment or service with the Company or any of its Affiliates or (ii) assist any other
person or entity in such activities.

(d)

Extension  of  Non-Solicitation  and  Non-Recruitment  Periods.  If  Executive  is  found  by  a  court  of
competent  jurisdiction  to  have  breached  any  promise  made  in  Section  9  of  this  Agreement,  the  period  specified  in
Section 9(c) of this Agreement shall be extended by one month for every month in which Executive was in breach so
that the Company has the full benefit of the time period provided in Section 9(c).

10.
Injunction.  Executive  recognizes  that  Executive’s  services  hereunder  are  of  a  special,  unique,  unusual,
extraordinary  and  intellectual  character  giving  them  a  peculiar  value,  the  loss  of  which  cannot  be  reasonably  or
adequately compensated for in damages. Executive acknowledges that if Executive were to leave the employ of the
Company for any reason and compete, directly or indirectly, with the Company, or solicit the Company’s employees,
or  use  or  disclose,  directly  or  indirectly,  the  Company’s  Confidential  Information  (whether  in  tangible  form  or
memorized), that such competition, solicitation, use and/or disclosure would cause the Company irreparable harm and
injury for which no adequate remedy at law exists. Executive agrees this Agreement is the narrowest way to protect
the  Company’s  interests.  Therefore,  in  the  event  of  the  breach  or  threatened  breach  of  the  provisions  of  this
Agreement by Executive, the Company shall be entitled to obtain injunctive relief to enjoin such breach or threatened
breach,  in  addition  to  all  other  remedies  and  alternatives  that  may  be  available  at  law  or  in  equity.  Executive
acknowledges  that  the  remedies  contained  in  this  Agreement  for  violation  of  this  Agreement  are  not  the  exclusive
remedies that the Company may pursue.

11.

Inventions.

(a)

Inventions  Retained  and  Licensed.  Executive  has  attached  hereto  as  Exhibit A,  a  list  describing  all
inventions,  original  works  of  authorship,  derivative  works,  developments,  improvements  and  trade  secrets  that  (i)
were  made  by  Executive  prior  to  her  employment  with  the  Company,  (ii)  belong  to  Executive,  (iii)  relate  to  the
Company’s  proposed  business,  products  or  research  and  development  and  (iv)  are  not  assigned  to  the  Company
hereunder (collectively, “Prior Inventions”); or, if no such list is attached, Executive represents that there are no such
Prior  Inventions.  Executive  agrees  that  Executive  will  not  incorporate,  or  permit  to  be  incorporated,  any  Prior
Invention  owned  by  Executive  or  in  which  Executive  has  an  interest  into  a  Company  product,  process  or  service
without  the  Company’s  prior  written  consent.  Nevertheless,  if,  in  the  course  of  Executive’s  employment  with  the
Company, Executive

8

incorporates into a Company product, process or service a Prior Invention owned by Executive or in which Executive
has  an  interest,  Executive  hereby  grants  to  the  Company  a  nonexclusive,  royalty-free,  fully  paid-up,  irrevocable,
perpetual, transferable, sublicensable, worldwide license to reproduce, make derivative works of, distribute, perform,
display, import, make, have made, modify, use, sell, offer to sell, and exploit in any other way such Prior Invention as
part of or in connection with such product, process or service, and to practice any method related thereto.

(b)

Assignment  of  Inventions.  Executive  agrees  that  Executive  will  promptly  make  full  written
disclosure to the Company, will hold in trust for the sole right and benefit of the Company, and hereby assign to the
Company, or its designee, all Executive’s right, title, and interest in and to any and all inventions, original works of
authorship,  derivative  works,  developments,  concepts,  modifications,  improvements  (including  improvements  to
Confidential  Information),  designs,  discoveries,  ideas,  know-how,  trademarks,  trade  dress,  trade  secrets  or  other
intellectual property, whether or not patentable or registrable under copyright or similar laws, which Executive may
solely  or  jointly  conceive  or  develop  or  reduce  to  practice,  or  cause  to  be  conceived  or  developed  or  reduced  to
practice,  whether  or  not  reduced  to  drawings,  written  descriptions,  documentation  or  other  tangible  form,  as
applicable, during the period of time Executive is employed by the Company (collectively, “Inventions”), except as
provided in Section 11(f) below. Executive further acknowledges that all original works of authorship which are made
by Executive (solely or jointly with others) within the scope of and during the period of Executive’s employment with
the Company and which are protectable by copyright are “works made for hire” as that term is defined in the United
States Copyright Act. Executive understands and agrees that the decision whether or not to commercialize or market
any Invention is within the Company’s sole discretion and for the Company’s sole benefit and that no royalty will be
due to Executive as a result of the Company’s efforts to commercialize or market any such Invention.

(c)

Inventions Assigned to the United States. Executive agrees to assign to the United States government
all Executive’s right, title, and interest in and to any and all Inventions whenever such full title is required to be in the
United States by a contract between the Company and the United States or any of its agencies.

(d)

Maintenance of Records. Executive agrees to keep and maintain adequate and current written records
of all Inventions during the term of Executive’s employment with the Company. The records will be in the form of
notes, sketches, drawings and any other format that may be specified by the Board. The records will be available to
and remain the Company’s sole property at all times.

(e)

Patent  and  Copyright  Registrations.  Executive  agrees  to  assist  the  Company,  or  its  designee,  at  the
Company’s  expense,  in  every  proper  way  to  secure  the  Company’s  rights  in  any  Inventions  and  any  copyrights,
patents, mask work rights or other intellectual property rights relating thereto in any and all countries, including, but
not limited to, the disclosure to the Company of all pertinent information and data with respect thereto, the execution
of all applications, specifications, oaths, declarations, assignments and all other instruments that the Company deems
necessary  in  order  to  apply  for  and  obtain  such  rights  and  in  order  to  assign  and  convey  to  the  Company,  its
successors, assigns, and nominees the sole and exclusive rights, title and interest in and to such Inventions, and any
copyrights,  patents,  mask  work  rights  or  other  intellectual  property  rights  relating  thereto.  Executive  further  agrees
that Executive’s obligations

9

to  execute  or  cause  to  be  executed,  when  it  is  in  Executive’s  power  to  do  so,  any  such  instrument  or  papers  shall
continue after the termination of this Agreement. If the Company is unable because of Executive’s mental or physical
incapacity or for any other reason to secure Executive’s signature to apply for or to pursue any application for any
United  States  or  foreign  patents  or  copyright  registrations  covering  any  Inventions  or  original  works  of  authorship
assigned to the Company as above, then Executive hereby irrevocably designates and appoints the Company and its
duly authorized officers and agents as Executive’s agent and attorney in fact, to act for and in Executive’s behalf and
stead to execute and file any such applications and to do all other lawfully permitted acts to further the prosecution
and issuance of letters patent or copyright registrations thereon with the same legal force and effect as if executed by
Executive.

(f)

Exception  to  Assignments.  Executive  understands  that  the  provisions  of  this  Agreement  requiring
assignment  of  Inventions  to  the  Company  do  not  apply  to  any  Invention  that  Executive  has  developed  entirely  on
Executive’s  own  time  without  using  the  Company’s  equipment,  supplies,  facilities,  trade  secret  information  or
Confidential Information (an “Other Invention”), except for those Other Inventions that either (i) relate in any way
at the time of conception or reduction to practice of such Other Invention to the Company’s Business or
(ii) result from any work that Executive performed for the Company. Executive will advise the Company promptly in
writing,  under  a  confidentiality  agreement,  of  any  Invention  that  Executive  believes  constitutes  an  Other  Invention
and  is  not  otherwise  disclosed  on  Exhibit A.  Executive  agrees  that  Executive  will  not  incorporate,  or  permit  to  be
incorporated, any Other Invention owned by Executive or in which Executive has an interest into a Company product,
process  or  service  without  the  Company’s  prior  written  consent.  Notwithstanding  the  foregoing  sentence,  if,  in  the
course  of  Executive’s  employment  with  the  Company,  Executive  incorporates  into  a  Company  product,  process  or
service and Other Invention owned by Executive or in which Executive has an interest, Executive hereby grants to the
Company  a  nonexclusive,  royalty-free,  fully  paid-up,  irrevocable,  perpetual,  transferable,  sublicensable,  worldwide
license to reproduce, make derivative works of, distribute, perform, display, import, make, have made, modify, use,
sell, offer to sell, and exploit in any other way such Other Invention as part of or in connection with such product,
process or service, and to practice any method related thereto.

Disputes. Any dispute or controversy between the Company and Executive, arising out of or relating to this
12.
Agreement, the breach of this Agreement, the Company’s employment of Executive, or otherwise, shall be settled by
binding  arbitration  conducted  by  and  before  a  single  arbitrator  in  San  Mateo  or  San  Francisco  County,  California
administered  by  the  American  Arbitration  Association  in  accordance  with  its  Employment  Arbitration  Rules  (the
“AAA Rules”) then in effect and judgment on the award rendered by the arbitrator may be entered in any court having
jurisdiction  thereof.  Both  Employee  and  the  Company  hereby  waive  the  right  to  a  trial  by  jury  or  judge,  or  by
administrative proceeding, for any covered claim or dispute. To the extent the AAA Rules conflict with any provision
or aspect of this Agreement, this Agreement shall control. The arbitrator shall have the authority to award any remedy
or relief that a court of competent jurisdiction could order or grant, including, without limitation, the issuance of an
injunction. However, either party may, without inconsistency with this arbitration provision, apply to any court having
jurisdiction over such dispute or controversy and seek interim provisional, injunctive or other equitable relief until the
arbitration  award  is  rendered  or  the  controversy  is  otherwise  resolved.  Except  as  necessary  in  court  proceedings  to
enforce this arbitration provision or an award rendered hereunder, or to obtain interim relief, neither a party nor an
arbitrator may disclose the

10

existence,  content  or  results  of  any  arbitration  hereunder  without  the  prior  written  consent  of  the  Company  and
Executive.  All  claims,  disputes,  or  causes  of  action  under  this  Agreement,  whether  by  Employee  or  the  Company,
must be brought in an individual capacity, and shall not be brought as a plaintiff (or claimant) or class member in any
purported class or representative proceeding, nor joined or consolidated with the claims of any other person or entity.
The arbitrator may not consolidate the claims of more than one person or entity, and may not preside over any form of
representative  or  class  proceeding.  This  Agreement  is  made  under  the  provisions  of  the  Federal  Arbitration  Act  (9
U.S.C., Sections 1-14) (“FAA”) and will be construed and governed accordingly. It is the parties’ intention that both
the procedural and the substantive provisions of the FAA shall apply. Questions of arbitrability (that is whether an
issue  is  subject  to  arbitration  under  this  agreement)  shall  be  decided  by  the  arbitrator.  Likewise,  procedural
questions which grow out of the dispute and bear on the final disposition are also matters for the arbitrator. However,
where a party already has initiated a judicial proceeding, a court may decide procedural questions that grow out of the
dispute  and  bear  on  the  final  disposition  of  the  matter.  Each  party  shall  bear  its  or  her  costs  and  expenses  in  any
arbitration hereunder and one-half of the arbitrator’s fees and costs; provided, however, that the arbitrator shall have
the discretion to award the prevailing party reimbursement of its or her reasonable attorney’s fees and costs, unless
such award  is prohibited  by  applicable  law.  Notwithstanding  the  foregoing,  Executive and the Company shall each
have the right to resolve any dispute or cause of action involving trade secrets, proprietary information, or intellectual
property (including, without limitation, inventions assignment rights, and rights under patent, trademark, or copyright
law) by court action instead of arbitration.

13.
Notices. All notices given under this Agreement shall be in writing and shall be deemed to have been duly
given  (a)  when  delivered  personally,  (b)  three  business  days  after  being  mailed  by  first  class  certified  mail,  return
receipt  requested,  postage  prepaid,  (c)  one  business  day  after  being  sent  by  a  reputable  overnight  delivery  service,
postage or delivery charges prepaid, or (d) on the date on which a facsimile or e-mail is transmitted to the parties at
their respective addresses. Any party may change its address for notice and the address to which copies must be sent
by  giving  notice  of  the  new  addresses  to  the  other  party  in  accordance  with  this  Section  13,  except  that  any  such
change of address notice shall not be effective unless and until received.

If to the Company:

Cooley LLP
4401 Eastgate Mall San Diego, CA 92121
Attention:

If to Executive, to Executive’s address on file with the Company

14.

Tax Provisions.

(a)

Section 409A. Notwithstanding anything in this Agreement to the contrary, the following provisions
apply to the extent severance benefits provided herein are subject to the provisions of Section 409A of the Code and
the regulations and other guidance thereunder and any

11

state  law  of  similar  effect  (collectively  “Section 409A”).  Severance  benefits  shall  not  commence  until  Executive’s
Separation  from  Service.  Each  installment  of  severance  benefits  is  a  separate  “payment”  for  purposes  of  Treasury
Regulations  Section  1.409A-2(b)(2)(i),  and  the  severance  benefits  are  intended  to  satisfy  the  exemptions  from
application  of  Section  409A  provided  under  Treasury  Regulations  Sections  1.409A-1(b)(4),  1.409A-1(b)(5)  and
1.409A-1(b)(9).  However,  if  such  exemptions  are  not  available  and  Executive  is,  upon  Separation  from  Service,  a
“specified employee” for purposes of Section 409A, then, solely to the extent necessary to avoid adverse personal tax
consequences under Section 409A, the timing of the severance benefits payments shall be delayed until the earlier of
(i)  six  (6)  months  and  one  day  after  Executive’s  Separation  from  Service,  or  (ii)  Executive’  death.  Executive  shall
receive severance benefits only if Executive executes and returns to the Company the Release within the applicable
time period set forth therein and permits such Release to become effective in accordance with its terms, which date
may not be later than sixty (60) days following the date of Executive’s Separation from Service (such latest permitted
date,  the  “Release  Deadline”).  If  the  severance  benefits  are  not  covered  by  one  or  more  exemptions  from  the
application of Section 409A and the Release could become effective in the calendar year following the calendar year
in which Executive’s Separation from Service occurs, the Release will not be deemed effective any earlier than the
Release Deadline. None of the severance benefits will be paid or otherwise delivered prior to the effective date of the
Release. Except to the minimum extent that payments must be delayed because Executive is a “specified employee”
or  until  the  effectiveness  of  the  Release,  all  amounts  will  be  paid  as  soon  as  practicable  in  accordance  with  the
schedule provided herein and in accordance with the Company’s normal payroll practices. The severance benefits are
intended to qualify for an exemption from application of Section 409A or comply with its requirements to the extent
necessary  to  avoid  adverse  personal  tax  consequences  under  Section  409A,  and  any  ambiguities  herein  shall  be
interpreted accordingly.

To  the  extent  that  any  reimbursements  payable  to  Executive  under  this  Agreement  are  subject  to  the  provisions  of
Section  409A:  (i)  to  be  eligible  to  obtain  reimbursement  for  such  expenses  Executive  must  submit  expense  reports
within forty-five (45) days after the expense is incurred,
(ii)  any  such  reimbursements  will  be  paid  no  later  than  December  31  of  the  year  following  the  year  in  which  the
expense  was  incurred,  (iii)  the  amount  of  expenses  reimbursed  in  one  year  will  not  affect  the  amount  eligible  for
reimbursement in any subsequent year, and (iv) the right to reimbursement under this Agreement will not be subject
to liquidation or exchange for another benefit.

(b)

Section  280G.  If  any  payment  or  benefit  Executive  will  or  may  receive  from  the  Company  or
otherwise (a “280G Payment”) would (i) constitute a “parachute payment” within the meaning of Section 280G of
the Code, and (ii) but for this sentence, be subject to the excise tax imposed by Section 4999 of the Code (the “Excise
Tax”),  then  any  such  280G  Payment  pursuant  to  this  Agreement  or  otherwise  (a  “Payment”)  shall  be  equal  to  the
Reduced Amount. The “Reduced Amount” shall be either (x) the largest portion of the Payment that would result in
no  portion  of  the  Payment  (after  reduction)  being  subject  to  the  Excise  Tax  or  (y)  the  largest  portion,  up  to  and
including the total, of the Payment, whichever amount (i.e., the amount determined by clause (x) or by clause (y)),
after taking into account all applicable federal, state and local employment taxes, income taxes, and the Excise Tax
(all  computed  at  the  highest  applicable  marginal  rate),  results  in  Executive’s  receipt,  on  an  after-tax  basis,  of  the
greater economic benefit notwithstanding that all or some portion of the Payment may be subject to the Excise Tax. If
a reduction in a Payment is required pursuant to the preceding sentence and the

12

Reduced  Amount  is  determined  pursuant  to  clause  (x)  of  the  preceding  sentence,  the  reduction  shall  occur  in  the
manner  (the  “Reduction  Method”)  that  results  in  the  greatest  economic  benefit  for  Executive.  If  more  than  one
method of reduction will result in the same economic benefit, the items so reduced will be reduced pro rata (the “Pro
Rata Reduction Method”).

Notwithstanding  the  foregoing,  if  the  Reduction  Method  or  the  Pro  Rata  Reduction  Method  would  result  in  any
portion of the Payment being subject to taxes pursuant to Section 409A that would not otherwise be subject to taxes
pursuant  to  Section  409A,  then  the  Reduction  Method  and/or  the  Pro  Rata  Reduction  Method,  as  the  case  may  be,
shall be modified so as to avoid the imposition of taxes pursuant to Section 409A as follows: (A) as a first priority, the
modification shall preserve to the greatest extent possible, the greatest economic benefit for Executive as determined
on an after-tax basis; (B) as a second priority, Payments that are contingent on future events (e.g., being terminated
without cause), shall be reduced (or eliminated) before Payments that are not contingent on future events; and (C) as a
third priority, Payments that are “deferred compensation” within the meaning of Section 409A shall be reduced (or
eliminated) before Payments that are not deferred compensation within the meaning of Section 409A.

Unless  Executive  and  the  Company  agree  on  an  alternative  accounting  firm,  the  accounting  firm  engaged  by  the
Company  for  general  tax  compliance  purposes  as  of  the  day  prior  to  the  effective  date  of  the  change  of  control
transaction triggering the Payment shall perform the foregoing calculations. If the accounting firm so engaged by the
Company  is  serving  as  accountant  or  auditor  for  the  individual,  entity  or  group  effecting  the  change  in  control
transaction, the Company shall appoint a nationally recognized accounting firm to make the determinations required
hereunder. The Company shall bear all expenses with respect to the determinations by such accounting firm required
to be made hereunder. The Company shall use commercially reasonable efforts to cause the accounting firm engaged
to make the determinations hereunder to provide its calculations, together with detailed supporting documentation, to
Executive and the Company within fifteen
(15) calendar days after the date on which Executive’s right to a 280G Payment becomes reasonably likely to occur (if
requested at that time by Executive or the Company) or such other time as requested by Executive or the Company.

If Executive receives a Payment for which the Reduced Amount was determined pursuant to clause
(x)  of  the  first  paragraph  of  this  Section  14(b)  and  the  Internal  Revenue  Service  determines  thereafter  that  some
portion  of  the  Payment  is  subject  to  the  Excise  Tax,  Executive  shall  promptly  return  to  the  Company  a  sufficient
amount of the Payment (after reduction pursuant to clause (x) of the first paragraph of this Section 14(b) so that no
portion of the remaining Payment is subject to the Excise Tax. For the avoidance of doubt, if the Reduced Amount
was determined pursuant to clause (y) in the first paragraph of this Section 14(b), Executive shall have no obligation
to return any portion of the Payment pursuant to the preceding sentence.

15. Miscellaneous.

(a)

Governing Law. This Agreement shall be governed by and construed in accordance with the laws of

the State of California without reference to principles of conflict of laws.

(b)

Entire    Agreement/Amendments.    This    Agreement    and    the    instruments contemplated herein

contain the entire understanding of the parties with respect to the employment

13

of  Executive  by  the  Company  from  and  after  the  Effective  Date  and  supersede  any  prior  agreements  or  promises
between  the  Company  and  Executive,  except  for  any  outstanding  stock  option  or  other  equity  award  agreement
previously  entered  into  between  Executive  and  the  Company.  There  are  no  restrictions,  agreements,  promises,
warranties, covenants or undertakings between the parties with respect to the subject matter herein other than those
expressly set forth herein and therein. This Agreement may not be altered, modified, or amended except by written
instrument signed by the parties hereto.

(c)

No Waiver. The failure of a party to insist upon strict adherence to any term of this Agreement on any
occasion shall not be considered a waiver of such party’s rights or deprive such party of the right thereafter to insist
upon  strict  adherence  to  that  term  or  any  other  term  of  this  Agreement.  Any  such  waiver  must  be  in  writing  and
signed by Executive or an authorized officer of the Company, as the case may be.

(d)

Assignment.  This  Agreement  shall  be  binding  upon  and  inure  to  the  benefit  of  the  Company  and
Executive  and  their  respective  successors,  assigns,  executors  and  administrators.  This  Agreement  shall  not  be
assignable by Executive.

(e)

Representation.  Executive  represents  that  Executive’s  employment  by  the  Company  and  the
performance  by  Executive  of  her  obligations  under  this  Agreement  do  not,  and  shall  not,  breach  any  agreement,
including, but not limited to, any agreement that obligates her to keep in confidence any trade secrets or confidential
or  proprietary  information  of  her  or  of  any  other  party,  to  write  or  consult  to  any  other  party  or  to  refrain  from
competing, directly or indirectly, with the business of any other party. Executive shall not disclose to the Company or
use any trade secrets or confidential or proprietary information of any other party.

(f)

Successors; Binding Agreement; Third Party Beneficiaries. This Agreement shall inure to the benefit
of and be binding upon the personal or legal representatives, executors, administrators, successors, heirs, distributees,
devisees legatees and permitted assignees of the parties hereto.

(g)

Withholding  Taxes.  The  Company  shall  withhold  from  any  and  all  compensation,  severance  and
other  amounts  payable  under  this  Agreement  such  Federal,  state,  local  or  other  taxes  as  may  be  required  to  be
withheld pursuant to any applicable law or regulation.

(h)

Survivorship.  The  respective  rights  and  obligations  of  the  parties  hereunder,  including  without
limitation  Sections  8  through  11  hereof,  shall  survive  any  termination  of  Executive’s  employment  to  the  extent
necessary to the agreed preservation of such rights and obligations.

(i)

Counterparts. This Agreement may be signed in counterparts, each of which shall be an original, with

the same effect as if the signatures thereto and hereto were upon the same instrument.

(j)

Headings.  The  headings  of  the  sections  contained  in  this  Agreement  are  for  convenience  only  and

shall not be deemed to control or affect the meaning or construction of any provision of this Agreement.

14

IN WITNESS WHEREOF, the parties hereto have duly executed this Agreement as of the day and year first

above written.

By: Bellicum Pharmaceuticals, Inc.

By: /s/ Rick Fair     Name: Rick Fair
Title: President and CEO

    /s/ Charity Scripture

Charity Scripture, MS, PharmD, BCOP

Signature Page to Agreement

EXHIBIT A INVENTIONS

Subsidiaries of Bellicum Pharmaceuticals, Inc.
as of December 31, 2021

Bellicum Pharma Limited, a private limited company organized under the laws of the United Kingdom

Bellicum Pharma GmbH, a private limited liability company organized under the laws of Germany

Exhibit 21.1

Consent of Independent Registered Public Accounting Firm

Exhibit 23.1

We consent to the incorporation by reference in the following Registration Statements:

(1) Registration Statements (Form S-3 Nos. 333-219020 and 333-232771) of Bellicum Pharmaceuticals, Inc., and

(2) Registration Statements (Form S-8 Nos. 333-201036, 333-216656, 333-218772, 333-220170, 333-223636, 333-225554, 333-
231272, 333-232304, 333-232774, 333-236149, 333-241675 and 258778) pertaining to the 2006 Stock Option Plan, 2011
Stock Option Plan, 2014 Equity Incentive Plan, as amended, 2014 Employee Stock Purchase Plan, Bellicum Pharmaceuticals,
Inc. 2019 Equity Incentive Plan, and 2019 Equity Incentive Plan of Bellicum Pharmaceuticals, Inc.

of our report dated March 24, 2022, with respect to the consolidated financial statements of Bellicum Pharmaceuticals, Inc.
included in this Annual Report (Form 10-K) of Bellicum Pharmaceuticals, Inc. for the year ended December 31, 2021.

/s/ Ernst & Young LLP

Houston, Texas
March 24, 2022

Exhibit 31.1

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL FINANCIAL OFFICER
PURSUANT TO RULE 13a-14(a) AND 15d-14(a) OF THE SECURITIES EXCHANGE ACT, AS ADOPTED PURSUANT TO SECTION 302 OF
THE SARBANES-OXLEY ACT OF 2002

I, Richard A. Fair, certify that:

1. I have reviewed this Annual Report on Form 10-K of Bellicum Pharmaceuticals, 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. I am 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 consolidated 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. I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit

committee of the registrant’s board of directors (or persons performing the equivalent functions):

a. 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.
Date: March 24, 2022

/s/Richard A. Fair
Richard A. Fair
President and Chief Executive Officer
(Principal Executive Officer and Principal Financial Officer)

 
 
 
 
 
CERTIFICATIONS 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, Richard A. Fair, principal executive officer and principal officer of Bellicum Pharmaceuticals, Inc. (the “Registrant”), do hereby certify in accordance
with 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, based upon my knowledge:

(1) this Annual Report on Form 10-K for the fiscal year ended December 31, 2021 of the Registrant, to which this certification is attached as an

exhibit (the “Report”), fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m(a));
and

(2) the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Registrant.
Date: March 24, 2022

/s/ Richard A. Fair
Richard A. Fair
President and Chief Executive Officer

This certification accompanies the Form 10-K to which it relates, is not deemed filed with the Securities and Exchange Commission and is not to be
incorporated by reference into any filing of the Company under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as
amended (whether made before or after the date of the Form 10-K), irrespective of any general incorporation language contained in such filing.