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Cabaletta Bio, Inc.

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FY2021 Annual Report · Cabaletta Bio, 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 001-39103

CABALETTA BIO, INC.

(Exact name of Registrant as specified in its Charter)

Delaware
(State or other jurisdiction of
incorporation or organization)
2929 Arch Street, Suite 600
Philadelphia, PA
(Address of principal executive offices)

82-1685768
(I.R.S. Employer
Identification No.)

19104
(Zip Code)

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

Title of each class
Common Stock, par value $0.00001 per share

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

Registrant’s telephone number, including area code:  (267) 759-3100

Trading
Symbol(s)
CABA

Name of each exchange on which registered
The Nasdaq Global Select Market

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

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

As of June 30, 2021 (the last business day of the registrant's most recently completed second fiscal quarter), the aggregate market value of the registrant's common stock held by non-affiliates was
approximately $205 million based on the last reported sale price of the registrant's common stock on the Nasdaq Global Select Market on June 30, 2021.

The number of shares of registrant’s Common Stock outstanding as of March 10, 2022 was  28,977,129.

Part III of this Annual Report on Form 10-K incorporates by reference certain information from the registrant’s definitive Proxy Statement for its 2022 annual meeting of shareholders, which the registrant
intends to file pursuant to Regulation 14A with the Securities and Exchange Commission not later than 120 days after the registrant’s fiscal year end of December 31, 2021. Except with respect to information
specifically incorporated by reference in this Form 10-K, the Proxy Statement is not deemed to be filed as part of this Form 10-K.

DOCUMENTS INCORPORATED BY REFERENCE

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
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

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.

Principal Accounting Fees and Services

PART IV
Item 15.
Item 16

Exhibits, Financial Statement Schedules
Form 10-K Summary
Signatures

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Summary of the Material and Other Risks Associated with Our Business

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We are a clinical-stage company with a limited operating history, have incurred significant losses since our inception, and anticipate that we will continue to
incur significant losses for the foreseeable future.

We are highly dependent on our relationship with University of Pennsylvania, or Penn, for our preclinical research and development activities, key technology
and our current manufacturing needs for our clinical trial of DSG3-CAART, or the DesCAARTesTM trial, and if Penn’s manufacturing capacity is reduced or
otherwise delayed or limited, this could adversely impact enrollment in our DesCAARTesTM trial.

We are reliant on intellectual property licensed to us by Penn and termination of our license agreement with Penn would result in the loss of significant rights,
which would have a material adverse effect on our business.

If we are unable to obtain and maintain sufficient intellectual property protection for DSG3-CAART, our other product candidates and technologies or any future
product candidates, we may not be able to compete effectively in our markets.

We will need to raise substantial additional funding before we can expect to complete development of any of our product candidates or generate any revenues
from product sales.

Our limited operating history may make it difficult for you to evaluate the success of our business to date and to assess our future viability.

If we are unable to successfully develop our current programs into a portfolio of product candidates, or experience significant delays in doing so, we may not
realize the full commercial potential of our current and future product candidates.

If we encounter difficulties enrolling patients in our DesCAARTesTM trial, our planned Phase 1 clinical trial for MuSK-CAART, or the MusCAARTesTM trial,
or future clinical trials, these clinical development activities could be delayed or otherwise adversely affected.

If we are unable to advance our product candidates through clinical development, obtain regulatory approval and ultimately commercialize our product
candidates, or experience significant delays in doing so, our business will be materially harmed.

Results of earlier studies may not be predictive of future study or trial results, and we may fail to establish an adequate safety and efficacy profile to conduct
clinical trials or obtain regulatory approval for our product candidates.

If serious adverse events, undesirable side effects or unexpected characteristics are identified during the development of any of our product candidates, we may
need to delay, abandon or limit our further clinical development of those product candidates.

The ongoing coronavirus disease, or COVID-19, pandemic and the future outbreak of other highly infectious or contagious diseases could seriously harm our
research, development and potential future commercialization efforts, increase our costs and expenses and have a material adverse effect on our business,
financial condition and results of operations.

Manufacturing and administering our product candidates is complex and we may encounter difficulties in technology transfer from Penn to a contract
manufacturing organization.

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

We may establish our own manufacturing facility and infrastructure in addition to or in lieu of relying on third parties for the manufacture of our product
candidates, which will be costly and time-consuming, and which may not be successful.

Our future success depends in part upon our ability to retain our key employees, consultants and advisors and to attract, retain and motivate other qualified
personnel.

1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS

This  Annual  Report  on  Form  10-K,  including  the  sections  entitled  “Risk  Factors”  and  “Management’s  Discussion  and  Analysis  of  Financial  Condition  and  Results  of
Operations,” contains express or implied forward-looking statements that are based on our management’s belief and assumptions and on information currently available to our management.
Although  we  believe  that  the  expectations  reflected  in  these  forward-looking  statements  are  reasonable,  these  statements  relate  to  future  events  or  our  future  operational  or  financial
performance, and involve known and unknown risks, uncertainties and other factors that may cause our actual results, performance or achievements to be materially different from any future
results, performance or achievements expressed or implied by these forward-looking statements. Forward-looking statements in this Annual Report on Form 10-K include, but are not limited
to, statements about:

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the success, cost and timing and conduct of our clinical trial program, including our clinical trial of DSG3-CAART, or the DesCAARTes TM trial, our planned Phase 1
clinical trial of MuSK-CAART, or the MusCAARTesTM trial, and our other product candidates, including statements regarding the timing of initiation and completion
of the clinical trials and the period during which the results of the clinical trials will become available;
the  timing  of  and  our  ability  to  obtain  and  maintain  regulatory  approval  of  our  product  candidates,  including  DSG3-CAART,  MuSK-CAART,  FVIII-CAART,
DSG3/1-CAART and PLA2R-CAART, in any of the indications for which we plan to develop them, and any related restrictions, limitations, and/or warnings in the
label of an approved product candidate;
the impact of any business interruptions to our operations, including the timing and enrollment of patients in our ongoing and planned clinical trials and our planned
Investigational New Drug application submissions, or to those of our clinical sites, manufacturers, suppliers, or other vendors resulting from the COVID-19 pandemic
or similar public health crisis;
our  expected  use  of  proceeds  from  the  initial  public  offering  and  from  sales  of  our  common  stock  in  “at-the-market”  offerings  and  the  period  over  which  such
proceeds, together with existing cash, will be sufficient to meet our operating needs;
our plans to pursue research and development of other product candidates;

our plan to infuse our DSG3-CAART product candidate without lymphodepletion or other preconditioning agents initially in our DesCAARTesTM trial;

the potential advantages of our proprietary Cabaletta Approach for selective B cell Ablation platform, called our CABATM platform, and our product candidates;

the extent to which our scientific approach and CABATM platform may potentially address a broad range of diseases;

the potential benefits and success of our arrangements and our expanded sponsored research agreement with the Trustees of the University of Pennsylvania, or Penn,
and the Children’s Hospital of Philadelphia, or CHOP, and our scientific co-founders, Drs. Milone and Payne;
our ability to successfully commercialize our product candidates, including DSG3-CAART and our other product candidates;

the potential receipt of revenue from future sales of DSG3-CAART and our other product candidates;

the rate and degree of market acceptance and clinical utility of DSG3-CAART and our other product candidates;

our estimates regarding the potential market opportunity for DSG3-CAART and our other product candidates, and our ability to serve those markets;

our sales, marketing and distribution capabilities and strategy, whether alone or with potential future collaborators;

our ability to establish and maintain arrangements or a facility for manufacture of DSG3-CAART and our other product candidates;

our ability to obtain funding for our operations, including funding necessary to initiate and complete our DesCAARTesTM trial, our planned MusCAARTesTM trial, our
ongoing preclinical studies of DSG3/1-CAART, FVIII-CAART and PLA2R-CAART;
the potential achievement of milestones and receipt of payments under our collaborations;

our ability to enter into additional collaborations with existing collaborators or other third parties;

our expectations regarding our ability to obtain and maintain intellectual property protection for our product candidates and our ability to operate our business without
infringing on the intellectual property rights of others;
the success of competing therapies that are or become available, and our competitive position;

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

the impact of government laws and regulations in the United States and foreign countries; and

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

These factors should not be construed as exhaustive and should be read in conjunction with the other cautionary statements that are included in this Annual Report on Form 10-
K. The forward-looking statements contained in this Annual Report on Form 10-K are made as of the date of this Annual Report on Form 10-K, and we undertake no obligations to publicly
update or review any forward-looking statement, whether as a result of new information, future developments or otherwise.

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PART I

Item 1. Business.

Overview

We  are  a  clinical-stage  biotechnology  company  focused  on  the  discovery  and  development  of  engineered  T  cell  therapies,  and  aim  to  provide  a  deep  and  durable,
perhaps curative, treatment, for patients with B  cell-mediated autoimmune diseases. Our proprietary technology utilizes Chimeric AutoAntibody Receptor, or CAAR, T cells
that are designed to selectively bind and eliminate only specific B cells that produce disease-causing autoantibodies, or pathogenic B cells, while sparing normal B cells. Our
lead CAAR T cell product candidate was designed based on the clinically validated and commercially approved Chimeric Antigen Receptor, or CAR, T cell technology that is
marketed  for  the  treatment  of  B  cell  cancers.  By  harnessing  the  power  of  targeted  cell  therapy,  we  believe  our  CAAR  T  product  candidates  have  the  potential  to  provide
responses  that  may  be  a  safer  and  more  effective  option  than  current  treatments.  We  believe  our  technology,  in  combination  with  our  proprietary  Cabaletta Approach  for
selective B  cell Ablation  platform,  called  our  CABATM  platform,  has  applicability  across  over  two  dozen  B  cell-mediated  autoimmune  diseases  that  we  have  identified,
evaluated, and prioritized.

Our initial focus is mucosal pemphigus vulgaris, or mPV, which is an autoimmune blistering disease. Our lead product candidate, DSG3-CAART, is being evaluated
for  the  treatment  of  mPV,  a  subtype  of  pemphigus  vulgaris,  or  PV,  that  affects  the  mucous  membrane.  mPV  is  caused  by  autoantibodies  against  the  cell  adhesion  protein
desmoglein  3,  or  DSG3.  DSG3-CAART  is  designed  to  selectively  target  and  eliminate  autoreactive  B  cells  specific  for  DSG3,  which  may  prevent  these  B  cells  from
differentiating  into  antibody  secreting  plasma  cells  that  produce  anti-DSG3  antibodies  that  are  the  cause  of  mPV,  while  preserving  general  B  cell  immune  function.  DSG3-
CAART is being evaluated in a Phase 1 trial, or the DesCAARTes TM trial, in which we are currently enrolling patients. During 2021, we reported acute and 28-day safety data
from the first three cohorts of patients in the DesCAARTes TM trial, with no dose-limiting toxicities, or DLTs, or clinically relevant adverse events observed in the 28 days after
infusion of DSG3-CAART. In November 2021,  we reported that dose-dependent increases in DSG3-CAART persistence in the third cohort relative to the first two low dose
cohorts throughout the 28 days following infusion had been observed. On December 14, 2021, we reported top-line biologic activity data for the first, two low dose cohorts,
where  no  clear  evidence  of  biologic  activity  was  observed  at  doses  that  represent  less  than  2%  of  the  current  planned  maximum  dose  in  the  trial,  as  well  as  the  continued
absence of any DLTs or clinically relevant adverse events. Furthermore, we announced the addition of a planned fifth cohort to receive a higher dose with a more consolidated
dosing regimen, which we expect to initiate in 2022 after review of the fourth cohort’s 28-day safety data. In January 2022, we announced that 28-day safety data for the fourth
cohort was anticipated to be announced in the first quarter of 2022, and that other clinical data updates from the DesCAARTes TM trial are expected to be provided at scientific
meetings throughout 2022 and 2023 with biologic activity data for cohorts A3 and A4 expected to be announced in mid-2022. In March 2022, we disclosed 28-day safety data
for the fourth cohort with no DLTs observed in any patient during the 28 days after infusion of DSG3-CAART. In addition, we disclosed that we are currently enrolling patients
for the fifth cohort, and expect to announce the 28-day safety data for the fifth cohort at a scientific meeting in mid-2022, assuming no DLTs are observed during such cohort,
that enrollment is uninterrupted and there are no delays due to COVID-19 resurgence.

Our MuSK-CAART product candidate is designed for the treatment of muscle-specific kinase, or MuSK, myasthenia gravis, or MG. In the fourth quarter of 2021, we
submitted  an  Investigational  New  Drug,  or  IND,  application  for  the  first-in-human  studies  to  the  United  States  Food  and  Drug Administration,  or  FDA.  This  IND  became
effective  in  January  2022.  In  February  2022,  MuSK-CAART  received  fast  track  designation  from  the  FDA  for  improving  activities  of  daily  living  and  muscle  strength  in
patients with MuSK antibody-positive myasthenia gravis. We plan to initiate the Phase 1 clinical trial for MuSK-CAART, or the MusCAARTesTM trial, in 2022. We are also
advancing  additional  product  candidates  currently  in  discovery-stage  or  preclinical  development  for  the  treatment  of  mucocutaneous  PV,  or  mcPV,  PLA2R-associated
membranous  nephropathy,  or  PLA2R  MN,  and  Hemophilia A  with  Factor  VIII,  or  FVIII,  alloantibodies,  in  addition  to  two  undisclosed  targets.  We  conducted  a  pre-IND
interaction  with  the  FDA  to  discuss  the  development  path  for  PLA2R-CAART  in  the  fourth  quarter  of  2021.  Preclinical  data  demonstrating  that  PLA2R  CAAR  T  cells
specifically recognized and eliminated anti-PLA2R antibody-expressing B cells and that membrane proteome arrays screened with PLA2R-CAAR candidates did not identify
off-target interaction was presented at the American Society of Nephrology Kidney Week in the fourth quarter of 2021.

3

B  cell-mediated  autoimmune  diseases  occur  when  autoreactive  B  cells  differentiate  into  plasma  cells  that  produce  autoantibodies,  which  are  directed  against
specific healthy tissue or cells in the body. The presence of autoantibodies can manifest in a variety of autoimmune diseases and result in the destruction of healthy tissue in the
body.  Current  treatment  options  for  B  cell-mediated  autoimmune  diseases  are  generally  limited  to  corticosteroids  and  other  generalized  immunosuppressants  that  offer  only
temporary disease suppression, may require chronic, in-hospital administration and are associated with potentially life-threatening side effects. We believe the ideal therapy for
B cell-mediated autoimmune diseases would selectively and completely eliminate the pathogenic B cells while sparing the body’s normal B cells.

We are pioneering the development of a new class of engineered T cell therapies that express CAARs to selectively engage and eliminate pathogenic B cells. Our
CAARs build upon the scientific foundation of CARs, differing primarily in the use of the antigen rather than an antibody fragment, which enables the CAAR T cells to serve
as a “decoy” for specific autoantibodies expressed on the surface of B cells. This allows these pathogenic B cells to engage with the CAAR T cells instead of benign antigens,
resulting in their elimination. We have developed our CABA™ platform to inform product candidate development from scientific, clinical, and commercial assessment through
CAAR  design.  Using  our  CABA™  platform,  we  have  identified  and  thoroughly  evaluated  over  two  dozen  B  cell-mediated  autoimmune  diseases  that  we  believe  will  be
amenable to treatment with the Cabaletta approach and have advanced several of our highest priority targets into discovery and preclinical testing.

Our current product candidate pipeline1 is illustrated below.

1.

2.

Two  additional  undisclosed  disease  targets,  currently  in  discovery  stage,  and  part  of  our  pipeline  portfolio  through  our  Sponsored  Research  Agreement  with  the
University of Pennsylvania are not shown.
In our discovery stage, we perform epitope mapping and optimize CAAR construct and design.

Our  initial  therapeutic  focus  is  on  pemphigus  vulgaris,  or  PV,  a  chronic,  autoimmune  blistering  skin  disease.  Despite  a  current  standard  of  care  that  includes
corticosteroids  and  adjunctive  immunosuppressive  agents,  PV remains  associated  with  frequent  recurrences  as  well  as  substantial  morbidity  and  mortality.  Our  lead  product
candidate, DSG3-CAART, is being evaluated for the treatment of mPV, a subtype of PV that affects the epithelium of the mucous membranes. mPV is caused by autoantibodies
against  DSG3.  In  January  2020,  the  FDA  granted  orphan  drug  designation  to  DSG3-CAART  for  the  treatment  of  PV.  In  May  2020,  DSG3-CAART  received  fast  track
designation  from  the  FDA  for  improving  healing  of  mucosal  blisters  in  patients  with  mPV.  DSG3-CAART  is  currently  being  evaluated  in  the  DesCAARTesTM  trial.  Our
next  PV-directed  product  candidate,  DSG3/1-CAART,  is  being  designed  to  target  B  cells  that  differentiate  into  antibody  secreting  cells  that  produce  autoantibodies  against
DSG3 and desmoglein 1, or DSG1. It is being developed for the treatment of mucocutaneous PV, or mcPV, another subtype of PV that affects both mucosal and skin surfaces
and is caused by autoantibodies against DSG3 and DSG1, respectively.

4

 
 
 
Our second clinical product candidate, MuSK-CAART, is designed to treat a subset of patients with MG. MG is an autoimmune disease induced by autoantibodies
targeting the neuromuscular junction, or NMJ, which can lead to life-threatening muscle weakness. Our product candidate targets autoreactive B cells that differentiate into
antibody secreting cells that produce autoantibodies against a transmembrane protein, muscle-specific kinase, or MuSK, and is being developed for the treatment of MuSK MG.
Data from our initial in vitro and in vivo studies of MuSK-CAART was presented at the American Academy of Neurology’s Science Highlights Virtual Platform in May 2020.
The efficacy and safety of MuSK CAAR T cells were investigated using in vitro cytotoxicity assays, in vitro screens for off-target toxicity, and a mouse model to evaluate the
efficacy  of  human  MuSK  CAAR  T  cells  against  MuSK  antibody-expressing  B  cells in vivo.  In  preclinical  studies,  MuSK  CAAR  T  cells  demonstrated in vitro  cytotoxicity
towards B cell lines expressing various anti-MuSK antibodies, but we did not observe any cytotoxicity when anti-MuSK antibodies were not expressed. In addition, MuSK
CAAR T cells also targeted and eliminated a panel of B cells targeting different MuSK epitopes. In an in vivo mouse model, MuSK CAAR T cells, but not control CAAR T
cells,  showed  biological  activity  by  blocking  the  growth  of  B  cell  lines  expressing  anti-MuSK  antibodies. Based  in  part  on  these  results,  in  the  fourth  quarter  of  2021,  we
submitted an IND application for the first-in-human studies of MuSK-CAART to the FDA. This IND became effective in January 2022. In  February  2022,  MuSK-CAART
received fast track designation from the FDA for improving activities of daily living and muscle strength in patients with MuSK antibody-positive myasthenia gravis. We plan to
initiate the MusCAARTesTM trial in 2022.

PLA2R-CAART is being developed to treat patients with PLA2R-assoicated membranous nephropathy, an autoimmune disease that is typically caused by production

of autoantibodies directed to phospholipase A2 receptor (PLA2R), a single-pass transmembrane protein expressed in the glomerulus of the kidney.

We are also pursuing development of an additional product candidate, FVIII-CAART, which is being designed to treat a subset of patients with Hemophilia A, an X-
linked bleeding disorder caused by mutations in the FVIII gene. While our CABA™ platform is primarily focused on the treatment of B cell-mediated autoimmune diseases, we
believe  our  approach  may  be  applicable  in  other  instances  where  B  cell  antibody  production  is  implicated  in  immune  response  to  exogenous  proteins,  such  as  FVIII
administration for the treatment of Hemophilia A. Some patients receiving repeated administrations of exogenous FVIII will have an immune system response to the exogenous
antigens,  known  as  an  alloimmune  response.  This  can  result  in  significant  unmet  need  as  these  patients  may  develop  alloantibodies  against  the  treatment,  also  known  as
inhibitors, neutralizing the therapeutic potential of FVIII. Patients with FVIII alloantibodies may often require high-dose FVIII, immune tolerance induction with FVIII, agents
that mimic FVIII or plasmapheresis to remove the FVIII alloantibodies. FVIII-CAART leverages a CAAR designed to target B cells expressing alloantibodies against FVIII, and
it is initially being developed as an adjunctive therapy for Hemophilia A patients who develop FVIII alloantibodies.

Our manufacturing strategy is comprised of three stages, designed to initially leverage the extensive early-stage manufacturing expertise of our academic partners while
migrating to contract manufacturing organization, or CMO, partnerships and ultimately aiming to achieve full manufacturing independence. Stage 1 leverages the expertise in
cell  and  vector  manufacturing  of  our  partners  at  the  Children’s  Hospital  of  Philadelphia,  or  CHOP,  and  the  University  of  Pennsylvania,  or  Penn.  This  stage  included  early
development work, support of the DSG3-CAART IND, and cell and vector product manufacturing for our DesCAARTesTM trial. We believe these partnerships and use of these
established facilities have allowed us to move efficiently into clinical trials, but are not sufficient to support a commercial license. Stage 2, which is ongoing, is designed to
engage partners who are qualified for manufacturing of vectors at commercial grade and scale and who have experience with cell processing. In January 2021, we initiated a
collaboration  with  WuXi  Advanced  Therapies,  Inc.  or  WuXi,  to  serve  as  our  cell  processing  manufacturing  partner,  and  have  completed  enabling  engineering  runs  in
preparation  for  our  planned MusCAARTesTM trial.  In  December  2021,  we  entered  into  a  license  and  supply  agreement  with  Oxford  Biomedica  (UK)  Limited,  or  Oxford
Biomedica,  to  supply  lentiviral  vector  for  the  clinical  and  commercial  development  of  our  DSG3-CAART  candidate.  Contingent  on  sufficient  clinical  evidence  from  the
DesCAARTesTM trial, we plan to advance the third stage of our manufacturing strategy which will include leasing, building, qualifying and operating our own manufacturing
facility. We believe this additional stage will enable full control of product development and commercial supply for products arising from our CABA™ platform, enabling us to
achieve continuous improvement of our product candidates. Our Chief Executive Officer and our President, Science and Technology, have both, in prior roles, built and led
organizations that have constructed and commissioned cell therapy facilities which we hope will enable us to smoothly transition to stage 3 when feasible.

5

 
We  plan  to  build  upon  our  first  mover  advantage  in  the  field  of  targeted  cell  therapy  for  B  cell-mediated  autoimmune  diseases  and  further  advance  the  discovery,
development, and commercialization of our CAAR T portfolio. Our extensive translational and correlative sciences program has been designed to inform clinical observations
from  the  DesCAARTes TM  trial  in  order  to  preserve  and  expand  our  industry  leading  insights  into  the  impact  of  CAAR  T  therapies  in  patients.  Our  scientific  founders  are
leading experts in B cell-mediated autoimmune diseases and CAR T technology, and we are led by an experienced team with demonstrated success in discovering, developing,
manufacturing and evaluating novel cell therapy products in clinical trials. We have assembled a Scientific Advisory Board with relevant experience in discovery, clinical and
regulatory science for autoimmunity and cell and gene therapy. In addition, we have partnered our discovery and initial development efforts with Penn, a pioneer in cell and
gene therapy with a proven track record of expertise in the translational research, clinical development, and manufacturing of cell therapy products, in order to advance our lead
product candidate in clinical trials along with our preclinical product candidates.

Our History and Team

Our scientific co-founders, Aimee Payne, M.D., Ph.D., and Michael Milone, M.D., Ph.D., began partnering at Penn in 2013 to combine Dr. Payne’s expertise in B cell-
mediated autoimmune diseases with Dr. Milone’s deep and experienced insights into the design and implementation of CAR T products. Dr. Payne is a worldwide leader in
characterizing B cell-mediated autoantibody repertoires in PV and other autoimmune diseases. Dr. Milone is a renowned scientist in CAR T therapy and was a co-inventor of
and  a  key  driver  in  the  preclinical  discovery  and  development  efforts  that  yielded  Kymriah,  the  first  FDA-approved  CAR  T  therapy  for  the  treatment  of  B  cell  cancers.
Dr. Payne’s laboratory surmised that by incorporating an antigen instead of an antibody fragment as the extracellular domain of the CAAR, specific pathogenic B cells could be
targeted.  This  resulted  in  a  collaboration  between  the  two  investigators  to  apply  the  scientific  foundation  of  CAR  T  technology  as  it  has  been  advanced  by  Drs.  Payne  and
Milone in order to address B cell-mediated autoimmune diseases.

Their  first  scientific  publication,  “Reengineering  chimeric  antigen  receptor  T  cells  for  targeted  therapy  of  autoimmune  disease”  (Science,  July  2016),  attracted  the
attention of a colleague, Steven Nichtberger, M.D., who is an adjunct professor at the Wharton School at the University of Pennsylvania, teaching a class on biotech company
formation,  financing  and  leadership  in  the  Vagelos  Life  Sciences  &  Management  Program. Additionally,  Dr.  Nichtberger  has  experience  creating  and  building  companies,
including a novel cellular therapy company, which required transferring the technology from an academic institution, establishing a research and development organization,
hiring of manufacturing and quality teams, creating novel manufacturing processes, reaching agreement with the FDA on novel clinical development pathways and constructing
a  commercial-scale  Good  Manufacturing  Practices,  or  GMP,  facility  that  manufactured  autologous  cell  therapy  products  for  clinical  trials.  In  2017,  based  on  over  a  year  of
interaction  and  discussions  regarding  the  optimal  strategy  to  advance  the  scientific  opportunity  into  a  commercially  developed  product  portfolio  that  could  offer  potentially
curative treatment options to patients, Drs. Payne, Milone and Nichtberger decided to launch Cabaletta Bio.

The longstanding and highly productive partnership between our co-founders has been complemented by additional management experience that brings a successful
history of translating academic cellular therapy research from Penn and elsewhere into commercially sponsored clinical trials and the establishment of a GMP manufacturing
facility and organization. Gwendolyn Binder, Ph.D., our President, Science and Technology, was an early member of the Translational Research Program Operations team at
Penn  for  over  five  years  and  participated  in  the  submission  and  acceptance  of  multiple  INDs  for  novel  engineered  T  cell  therapy  products.  As  part  of  the  cell  therapy
organization at Penn, Dr. Binder partnered with Dr. Milone and others to drive the IND-enabling translational studies that facilitated the initial CAR T clinical trial in B cell
cancers at Penn. Dr. Binder also built and led a clinical stage biotechnology company’s manufacturing operations and quality teams, including creation of a fully functioning
commercial grade GMP facility. Dr. Binder also built the translational research program and ultimately led the company’s research organization.

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Our Research and Manufacturing Collaboration with Penn

Our CABA™ platform has already produced multiple product candidates through our sponsored research agreements, or SRAs, with Penn for the laboratories of our
scientific  co-founders,  Drs.  Payne  and  Milone.  Our  continuing  relationship  with  our  scientific  co-founders  provides  important  guidance  and  insights  to  us.  Our  contractual
relationship with Penn through ongoing licensing and research arrangements also provides important services around manufacturing supply.

In May 2020 and October 2021, we amended and restated our worldwide license agreement with Penn to develop our CAAR T technology to treat B cell-mediated
autoimmune and alloimmune diseases. This license agreement provides us with access to multiple patent families covering CAAR T therapy as applied to the field of B cell-
mediated  autoimmune  and  alloimmune  diseases  and  to  the  robust  intellectual  property  portfolio  created  by  Penn  under  these  SRAs  in  this  field.  See  “—Our  Material
Agreements—Amended and Restated License Agreement with Penn.”

Our ongoing collaboration with Penn is also based on a Master Translational Research Services Agreement, or the Services Agreement, that we entered into in October
2018,  along  with  multiple  additional  agreements  under  the  Services  Agreement  to  engage  and  partner  in  individual  Penn  entities,  including  cell  product  manufacturing,
correlative research, vector manufacturing, clinical trial operations and protocol development. In addition to the Services Agreement, we have agreements in place with various
functional areas and centers that provide additional resources to Penn as well as contractual commitments from Penn with the goal of providing the capacity to manufacture our
lead product candidate, DSG3-CAART. Penn has also agreed to manufacture vector product for use in our clinical trials. Penn’s obligations are subject to certain limitations and
termination rights. See “—Our Material Agreements—Master Translational Research Services Agreement with Penn”.

We believe Penn is uniquely suited to be our partner in our efforts to develop product candidates leveraging our CAAR T technology based on a decade of experience,
including manufacturing and clinical support for approximately a dozen active cell therapy clinical trials. The original manufacturing process for the first FDA-approved CAR T
therapy was developed at Penn before being transferred to Novartis Pharmaceuticals Corporation during late-stage clinical trials. We are leveraging Penn’s experience, validated
standard operating procedures, manufacturing facilities and staffing to accelerate development efforts for our lead product candidate.

Our Strategy

Our goal is to build upon our first mover advantage and expertise in cell therapies for B cell-mediated autoimmune diseases to accelerate the discovery, development
and commercialization of our CAAR T cell therapies, with a focus on reliable manufacturing. We believe achieving this goal could result in potentially curative therapies for
patients with unmet medical needs who suffer from certain B cell-mediated autoimmune diseases. To achieve this goal, key elements of our strategy include:

•

Achieving clinical proof-of-concept for our lead product candidate, DSG3-CAART in mPV, the first in a series of well-understood and validated B cell-
mediated  autoimmune  diseases  for  which  we  are  developing  CAAR  T  cell  product  candidates. It  is  well-established  that  the  presence  of  DSG3
autoantibodies and DSG3 autoantibody producing cells in patients are both necessary and sufficient to cause mPV in the vast majority of cases. We believe
our biologic understanding coupled with the well-understood clinical signs, symptoms and natural course of the disease, identify mPV as a model disease to
evaluate  our  CAAR  T  approach.  In  addition,  we  have  made  significant  investment  in  the  design  and  development  of  DSG3-CAART,  generating  a  lead
candidate  that  has  demonstrated  robust  target  engagement  and  no  off-target  toxicities  in  preclinical  studies.  Taken  together,  our  Phase  1  clinical  trial
evaluating DSG3-CAART for the treatment of mPV represents an optimal first opportunity to establish initial clinical proof-of-concept of our CABA™
platform.

7

 
•

•

•

Leveraging our CABA™ platform to identify optimal targets for the CAAR T approach and apply learnings from DSG3-CAART to advance additional
product candidates. Shortly after inception, we undertook a comprehensive review of all known B cell-mediated autoimmune diseases in order to evaluate
and prioritize the opportunity for selective destruction of B cells in an effort to cure B cell-mediated autoimmune diseases. Central to this analysis were
(i)  scientific,  clinical  and  commercial  assessment,  (ii)  epitope  mapping  to  determine  regions  targeted  by  autoantibodies,  (iii)  evaluation  of  the  ability  to
optimize the CAAR construct and design with the goal of selectively ablating autoreactive B cells, and (iv) evaluation of existing or required development of
new preclinical models and in vitro and in vivo clinical testing. As we performed this analysis of potential product candidates, we considered possible paths
for clinical trial design and regulatory approval. This analysis incorporated the extensive learnings gleaned from years of effort devoted to development of
DSG3-CAART. We prioritized the targets and since then have been focused on being first to discover and develop a series of products with each providing
the potential for cure of an important B cell-mediated autoimmune disease in patients. We intend to continue to apply our proprietary learnings from DSG3-
CAART,  including  scientific  and  regulatory  learnings,  to  most  effectively  advance  these  additional  opportunities.  Preclinical  studies  that  are  generally
similar to, and informed by, DSG3-CAART preclinical studies are actively ongoing with other CAAR T cell product candidates.

Expanding upon our established IP position and first mover advantage in CAAR T therapy targeted towards B cell-mediated autoimmune diseases. We
are focused on protecting our intellectual property as we continue to pursue the development of future product candidates. We believe the issued U.S. patent
on  our  initial  CAAR  constructs  is  the  first  patent  covering  cells  engineered  to  express  the  known  pathogenic  epitopes  recognized  by  DSG3  and  DSG1
autoantibodies, which we are working to supplement with additional patent filings. The design of a broadly effective CAAR requires a deep understanding
of the location of immunogenic epitopes targeted by autoantibodies, a competency that we believe we are uniquely positioned to utilize in product candidate
development. We believe there is a particularly high value to the first mover advantage including, but not limited to, experience in discovery, preclinical
development, regulatory efforts, intellectual property and insights from clinical trials that can be translated across programs.

Leveraging our cellular therapy experience and knowledge in addition to knowledge gained through our Penn collaboration to rapidly build our own
fully-integrated  internal  infrastructure.  We  have  differentiated  expertise  that  we  believe  is  uniquely  suited  for  the  continued  buildout  of  our  CABA™
platform specializing in B cell-mediated autoimmune diseases. Our scientific co-founders who initially developed our technology continue to collaborate
closely with us through SRAs. In addition, our management team has a successful history of building the capabilities of cell therapy-based companies from
the  discovery  and  preclinical  stage  through  Phase  3  readiness.  In  combination  with  our  team,  which  possesses  significant  experience  in  executing  on
manufacturing strategies for cell therapy products, our partnership with Penn allows us to utilize their existing infrastructure, which accelerated our ability to
submit our first IND. In parallel, we continue to build out an experienced team to manage the relationship with Penn while also developing and continuing
to  implement  a  path  to  our  manufacturing  independence.  Ultimately,  we  intend  to  prepare  and  build  our  own  manufacturing  facility  depending  on  the
achievement of sufficient initial clinical trial data for DSG3-CAART.

8

 
 
 
B Cell-Mediated Autoimmune Diseases: Overview and Current Treatment Paradigm

The  body’s  immune  system,  which  is  designed  to  protect  the  body  from  infection  and  cancer,  includes  B  cells  and  T  cells.  B  cells  are  responsible  for  producing
antibodies against antigens that the body perceives as foreign whereas T cells are responsible for cell-mediated immunity. In the case of B cell-mediated autoimmune diseases,
certain populations of the patient’s B cells differentiate into antibody secreting cells that produce antibodies directed against normal tissues and cells, leading to disease. While
these autoantibodies are the major effectors of B cell-mediated autoimmune diseases, the underlying root cause of each B cell-mediated autoimmune disease is the defective B
cells that mistakenly differentiate into cells that secrete these pathogenic antibodies. These pathogenic B cells express autoantibodies on their surface with the same antigen
specificity as the circulating pathogenic autoantibodies, which can be used to distinguish them from the healthy B cell population, as shown in the figure below.

Antibodies are B cell receptors that drive B cell maturation. CD19 serves as a B cell marker throughout the naïve B cell phase, while CD20 is a surface marker expressed later
in B cell maturation. CAAR T is designed to eliminate antigen specific B cells and prevent their further development to antibody secreting plasma cells. IgM: immunoglobulin
M; IgD: immunoglobulin D; IgA: immunoglobulin A; sIg: surface immunoglobulin, representing the autoantibody on the B cell surface.

Current  treatment  options  for  autoimmune  mediated  diseases  involve  generalized  immune  suppression,  achieved  through  corticosteroids,  immunosuppressive
medications and biologics. Most commonly, corticosteroids are used on both a chronic and acute basis to control disease, and act via a variety of mechanisms to control or
downregulate multiple inflammatory pathways. In many cases, systemic immunosuppressive medications often used in chemotherapy such as mycophenolate, azathioprine and
methotrexate, are added in an effort to minimize symptoms and manage the expected recurrences in patients. Biologic therapies have emerged as a new class of therapies and
have a variety of targets including cytokines, B cells, and co-stimulation molecules. One particular biologic, rituximab, is an anti-CD20 antibody and is employed in multiple
autoimmune diseases. Rituximab was approved by the FDA in 2018 for treatment of moderate to severe PV. Currently existing treatment options target parts of the immune
system in addition to disease-causing B cells, and in general require chronic administration to reduce recurrence rates. We believe the ideal therapy in autoimmune diseases
would completely and specifically eliminate the pathogenic B cells while sparing the immune cells that protect against infection, without requiring chronic administration.

Our Approach

Using our CABA™ platform, we are developing engineered T cell therapy candidates that express CAARs, which serve as “decoys” for antibodies expressed on the
surface of B cells. We believe these CAARs enable the T cells to specifically engage and eliminate pathogenic B cells while sparing normal B cells. By harnessing the power of
cell therapy, our technology has the potential to overcome the ability of these B cells to evade elimination and thus lead to durable responses. Our CAAR T platform is based on
the foundation of established CAR T therapeutics, differing primarily in their use of the antigen rather than an antibody fragment to target pathogenic B cells. We believe our
technology has broad applicability and we are building a portfolio of product candidates for B cell-mediated autoimmune diseases.

9

 
 
Background: CAR T Cells

Engineered T cell therapy is a type of immunotherapy in which human T cells are genetically modified to express specific receptors, enabling the T cells to recognize

and eliminate pathogenic cells.

A key application of engineered cell therapy involves the use of CARs, which are engineered molecules that enable T cells to identify specific antigens present on the
surface of diseased cells. When expressed on the patient’s T cells, the CAR directs the T cells to kill cells that express a particular antigen. These CAR-expressing T cells, or
CAR T cells, can proliferate, generating memory CAR T cells.

Many companies are using CAR T technology to develop therapies for the treatment of B cell cancers. Several drug candidates have demonstrated clinical success,
leading to the first FDA regulatory approvals of CAR T therapies for certain B cell cancers. In these B cell cancers, CAR T therapy has resulted in complete remission of disease
in many patients, even in cancer patients with severe, refractory disease. Despite success in treating certain B cell cancers, we believe that CARs have not yet been developed or
evaluated as a treatment option for other types of B cell-mediated autoimmune diseases in patients.

Our Technology: CAARs

Our CAAR T platform builds upon the scientific foundation of CARs to enable targeted B cell elimination in an autoimmune setting, which may lead to complete and

durable remission of disease while sparing all other B cell populations that can provide beneficial immunity from infection.

The co-stimulatory domain and the signaling domain of both a CAR T cell and CAAR T cell carry out the same activation and cytotoxic functions once the engineered
cell therapy engages a B cell. Our CAAR T cells differ from CAR T cells primarily in the extracellular targeting domain. Our CAAR T cells incorporate the relevant parts of the
autoantigen that is subject to attack in autoimmune disease, as shown in the figure below.

Key differences between CAR T (left) vs. CAAR T therapy (right). A CAR T cell typically contains a signaling domain and a co-stimulatory domain and incorporates antibody
fragments that recognize a specific antigen, such as CD19, which is present in both B cell leukemia cells and healthy B cells. In contrast, a CAAR T cell typically contains an
antigen as its targeting domain rather than an antibody fragment. The antigen is recognized by the specific, pathogenic antibody along with the limited population of B cells
that produce the antibody. The model CAAR T cell depicted here contains an identical signaling domain and a co-stimulatory domain. The primary difference between a CAR T
cell and a CAAR T cell is the target domain expressed on the cell surface. The example shown demonstrates the pan-B cell ablation that happens when targeting the B cell
lineage marker, CD19, and the highly selective pathogenic B cell targeting approach of CAAR T.

10

 
 
Potential Advantages of CAAR T Cell Therapy in B Cell-Mediated Autoimmune Diseases

In contrast to currently available therapies for B cell-mediated autoimmune diseases, based on observations of CAR T activity in refractory B cell cancers, we believe a
single CAAR T treatment could potentially offer complete and durable remission of certain specific B cell-mediated autoimmune diseases while leaving the humoral, or bodily
fluid, antibody-producing immune system intact. We believe our CAAR T cells can recognize the specific autoantibodies that are responsible for causing an underlying disease
and kill the cells that express the autoantibodies on their surface. As a result, we believe CAAR T cell therapy used in B cell-mediated autoimmune disease has the potential for
durable elimination of pathogenic B cells and an associated elimination of clinical recurrences with an improved adverse event, or tolerability, profile relative to the current
standard of care.

Enhanced target specificity and preservation of humoral immune system

Preservation of the humoral immune system with CAAR T cell therapy represents a potentially meaningful benefit over existing CD19- or CD20-targeting methods for
B cell ablation, as patients would be less susceptible to infection they may encounter after non-specific B cell elimination and would not require chronic in-hospital treatment
with  intravenous  immunoglobulin,  or  IVIG,  or  other  prophylactic  therapies. Additionally,  because  self-reactive  B  cells  make  up  only  0.01%  to  1%  of  the  normal  B  cell
population,  we  believe  the  risk  of  on-target  toxicity  may  be  reduced  compared  to  systemically  immunosuppressive  medications  that  non-specifically  weaken  the  immune
system. Continued use of these drugs poses significant risks, such as the potential for fatal infections due to the non-specific tempering of the immune system related to the
complete depletion of CD20+ or CD19+ B cells.

Potential for complete, long-lasting elimination of pathogenic B cells

The  current  standard  of  care  for  B  cell-mediated  autoimmune  disease  displays  limited  and  transient  therapeutic  benefit  while  also  weakening  the  humoral  immune
system. We believe our CAAR T cells have the potential to eliminate the reactive, antibody-producing B cells that are ultimately responsible for disease, while sparing normal
B  cells.  The  curative  potential  of  CAAR  T  cells  would  be  consistent  with  clinical  findings  from  use  of  CAR  T  products  in  B  cell  cancers  and  would  be  a  significant
improvement relative to the current standard of care for certain B cell-mediated autoimmune diseases.

While CAR T has demonstrated significant clinical success in B cell cancers, cancer cells employ a variety of mechanisms to evade detection by targeting immune
cells, and antigen escape poses a significant risk of failure for CAR T cell treatment in oncology. Antigen escape in CAR T treatment occurs when the antigen that the CAR T
cell  targets  is  lost  from  or  mutated  within  the  malignant  cell.  Clinically,  this  results  in  response  rates  that  decline  from  an  initial  complete  response  level  of  about  80%  to
approximately 50% over a period of years.

We believe this risk of antigen escape is reduced in our setting as mechanisms to evade CAAR T therapy would involve B cell receptor down-regulation or mutation
such that antigen specificity is lost. We believe that the implication of this is that the mutated B cell would no longer produce autoantibodies that recognize the antigen and
therefore  should  no  longer  be  pathogenic.  We  also  believe  that  a  single  infusion  of  CAAR  T  cells  has  the  potential  for  curative  effects  due  to  either  complete  ablation  of
pathogenic cells or production of memory CAAR T cells.

11

Our CABA™ Platform

Our team has developed our CABA™ platform to inform product candidate development from indication selection through preclinical studies. Using our CABA™
platform, our team has identified our highest priority target indications following a rigorous analysis of B cell-mediated autoimmune diseases. A deep understanding of the
antigenic epitopes targeted in these diseases is required to design and construct a successful CAAR. Our scientific founders have studied B cell repertoires for many years in the
context  of  PV.  Their  expertise  is  essential  to  provide  insights  and  guidance  regarding  our  portfolio  of  products.  We  leverage  the  experience  and  insight  gained  from  the
development of each product candidate to improve the efficiency of our CABA™ platform in evaluating additional potential product candidates.

Scientific, Clinical and Commercial Assessment

Through  broad  literature  review  and  consultation  with  internal  and  external  experts,  we  have  identified  and  continue  to  monitor  the  universe  of  diseases  where
pathogenic B cells are implicated in disease pathophysiology. From this set of possible indications, our team then evaluates each disease based on numerous criteria, which
include, but are not limited to:

Biologic Opportunity for Cure

•

•

•

•

•

the presence of the antibody is well established in patients with the clinical manifestations of the disease;

the identified antibody has been shown to be necessary and sufficient in causing clinical disease;

there is a correlation between antibody titer and disease activity;

B cell-depleting therapies or autoantibody reducing therapies are shown or believed to be effective in treating the disease;

the antibody repertoire has been or can be characterized for the disease;

Identifiable and Underserved Patient Populations

•

•

•

a routine and established antibody test exists or can be developed for diagnosis and biomarker assessment;

the clinical course and severity of the disease warrant a cellular therapy despite current standard of care;

products in development do not have the potential to materially improve outcomes versus the current standard of care;

Evaluation of Preclinical and Clinical Development Pathway

•

•

preclinical in vitro and in vivo models exist or can be developed; and

potential clinical trial designs and endpoints appear reasonable and achievable.

12

 
 
 
 
 
 
 
 
 
 
 
 
In addition to assessing the underlying biologic and clinical rationale for each potential target, we also assess commercial feasibility of CAAR T therapy in various B
cell-mediated indications. As part of this assessment, we evaluate the direct lifetime drug and overall healthcare costs due to the burden from the disease, including the costs of
managing potential adverse effects from existing standard of care compared to the potential CAAR T therapy.

We perform this rigorous and detailed conceptual analysis to enable us to be thorough and thoughtful before committing significant resources to a program. We believe
this  analysis  allows  us  to  prioritize  and  advance  potential  product  candidates  through  the  CABA™  platform  with  a  higher  degree  of  confidence  and  a  higher  probability  of
success.

Epitope Mapping

Epitope mapping involves identifying specific sites on the antigen that are responsible for binding to the antibody of interest. This step is required in order to facilitate
an understanding of CAAR design and feasibility. An understanding of the locations of the key immunogenic epitopes on the antigen heavily informs the potential feasibility of
a CAAR. With an understanding of these epitopes, we then leverage our cell therapy expertise to design the CAAR construct.

CAAR Construct / Design

Our  scientists  and  collaborators  design  and  create  multiple  CAAR  constructs  following  completion  of  epitope  mapping,  which  are  tested  against  the  antibody  or
antibodies of interest. The goal in CAAR design is to maximize the inclusion of known immunogenic epitopes on the antigen while also optimizing the size of the construct to
improve the ability of the CAAR to bind to the antibody. Determining the location of antigen expression and if there are other antigens that may unintentionally cross-react with
the CAAR will also inform CAAR design and feasibility. The size of the antigen will also determine whether a CAAR can be designed based on the size constraints of the
delivery system. Once we have designed and developed optimal CAAR constructs, we test them in a variety of in vitro and in vivo studies.

In Vitro and In Vivo Testing

In vitro  preclinical  testing  is  focused  on  establishing  the  specificity  and  activity  of  the  potential  CAAR  T  cell  product  candidate  against  B  cells  expressing  known
pathogenic target antibodies. Specificity is evaluated against non-target membrane proteins that may be expressed on other cells, with specific focus against any proteins that
are known to bind to the antigen presented on the CAAR. CAAR T function is tested in the presence and absence of soluble, or free, antibodies isolated from patients, since
these antibodies may enhance or inhibit CAAR T cell function. Where relevant animal models exist, the CAAR T cell product candidate is tested in one or more models to
address specific questions around safety and the ability of the potential product candidate to reduce disease activity in vivo.

Pipeline

We  are  developing  a  portfolio  of  CAAR  T  cell  product  candidates  for  the  treatment  of  B  cell-mediated  autoimmune  diseases.  Our  lead  product  candidate,  DSG3-
CAART,  targets  B  cells  that  express  pathogenic  autoantibodies  against  the  DSG3  protein,  which  cause  mPV.  The  publication  of  the  first  in vivo  evaluation  of  activity  and
toxicity of the candidate in an animal model was followed by additional preclinical studies to support our IND submission, which was cleared by the FDA in September 2019.
The FDA granted our lead product candidate, DSG3-CAART, designed to treat patients with mPV, orphan drug designation for the treatment of PV in January 2020 and fast
track designation for improving healing of mucosal blisters in patients with mPV in May 2020. We initiated our DesCAARTes TM trial in June 2020 and announced the dosing
of the first patient in December 2020. In 2021, we announced the 28-day safety data for the first three cohorts in the study along with top-line data on biologic activity from the
first  two,  low  dose  cohorts  in  December  2021.  In  March  2022,  we  disclosed  28-day  safety  data  for  our  fourth  cohort.  Our  next  PV-directed  product  candidate,  DSG3/1-
CAART, targets B cells that give rise to pathogenic autoantibodies against either the DSG3 or DSG1 protein, which cause mcPV, and could address a broader PV population.

Our second product candidate, MuSK-CAART, targets B cells that differentiate into antibody secreting cells that produce pathogenic autoantibodies against the MuSK
receptor  in  patients  with  MG.  In  the  fourth  quarter  of  2021,  we  submitted  an  IND  for  the  first-in-human  studies  to  the  FDA,  which  became  effective  in  January  2022. In
February 2022, MuSK-CAART received fast track designation from the FDA for improving activities of daily living and muscle

13

 
strength  in  patients  with  MuSK  antibody-positive  myasthenia  gravis. We  are  also  advancing  additional  product  candidates  currently  in  discovery-stage  or  preclinical
development for the treatment of mucocutaneous PV, or mcPV,  PLA2R-associated membranous nephropathy, or PLA2R MN, and Hemophilia A with Factor VIII, or FVIII,
alloantibodies in addition to two undisclosed targets.

Our Product Candidates

DSG3-CAART for Mucosal PV

Our lead product candidate, DSG3-CAART, is a CAAR T cell therapy expressing DSG3 antigen epitopes as the extracellular domain of a chimeric immunoreceptor,
and is designed to enable specific cytotoxicity toward B cells with DSG3 autoantibody targeting abilities. We believe this strategy has the potential to enable direct elimination
of DSG3 autoantibody memory B cells and indirect elimination of DSG3-specific short-lived plasma cells that produce the pathogenic autoantibodies.

Scientific, Clinical and Commercial Assessment

PV is a potentially fatal, chronic autoimmune disease characterized by acantholysis, which is the loss of adhesion between cells of the skin or mucous membranes.
Desmosomes are a collection of proteins that provide the structure for epithelial cells to connect with each other. PV results when specific pathogenic autoantibodies disrupt
desmosomes by targeting DSG3 and/or DSG1, which are proteins that are part of the desmosomes. These autoantibodies cause the upper layer of the epidermis to split away
from  its  base  resulting  in  characteristic  erosions  and  blisters.  Widespread  damage  to  the  skin  and  mucous  membranes  increases  susceptibility  to  life-threatening  systemic
infections. PV has two major subtypes:

•

•

mPV—Characterized by DSG3 autoantibodies only, affecting only the mucous membranes—accounts for approximately 25% of PV

mcPV—Characterized by DSG3 autoantibodies and DSG1 autoantibodies, affecting both the mucous membrane and skin—accounts for approximately 75%
of PV

14

 
 
 
The presence of DSG-specific antibodies is 98% to 100% sensitive and specific in identifying patients with PV, and these antibodies have been deemed both necessary
and sufficient to cause the disease. Thus, in the absence of DSG autoantibodies, PV generally does not occur. In mPV, patients will typically develop painful skin blisters on
their mucous membrane, including mouth, nose, throat, and genitals, often leading to an inability to eat, drink and function normally. The pathogenic DSG3 autoantibody is
made by a specific small number of antibody secreting cells, which arise from B cells that express the DSG3 autoantibody on their surface. An overview of mPV and mcPV is
provided in the figure below.

Visual evidence of clinical manifestations of PV. (Left panel) Inside of cheek of a patient with mPV, showing sloughing mucosa and blistering. (Right panel) Back of a patient
showing cutaneous skin blistering and sloughing in a patient with mcPV. Image credit: D@nderm.

Like most autoimmune diseases, the current standard of care for PV relies on general immune suppression, which is often transiently effective but can lead to severe
infection, potentially resulting in hospitalization and death. First-line therapy for PV typically consists of corticosteroids in moderate to high doses in combination with the anti-
CD20  monoclonal  antibody  rituximab  where  clinically  appropriate.  Second-line  therapy  focuses  on  the  several  systemically  immunosuppressive  medications  such  as
mycophenolate, azathioprine, and methotrexate. Additional options used in the acute setting include plasmapheresis, or infusions of intravenous immunoglobulin.

B cell depletion with rituximab was approved by the FDA for the treatment of PV in 2018 and is playing an increasing role as part of the standard of care because it has
proven to be one of the more effective therapies for PV. Despite its recent approval for use as a therapy with corticosteroids in PV, rituximab has several limitations in terms of
efficacy, safety, and convenience. Rituximab treatment frequently results in relapse, which is reduced but still occurs despite chronic treatment every six months in PV. It does
not specifically target the pathogenic B cells, but rather it depletes all CD20-expressing B cells, which leads to an ongoing risk of severe infection and death. As such, there
remains not only an unmet medical need in PV, but also a need for safer therapies that can provide a reliable, durable, and complete remission off of all other medications.

There  are  several  emerging  therapies  also  being  developed  for  the  treatment  of  PV,  which  are  being  evaluated  in  late-stage  clinical  trials.  These  therapies  provide
important alternative therapeutic options for patients; however, we believe based on early published data that these therapies are unlikely to be curative and do not specifically
ablate autoreactive B cells.

15

 
 
Epitope Mapping

DSG3  consists  of  five  extracellular  cadherin,  or  EC,  domains  as  shown  schematically  in  the  figure  below.  Since  T  cell  activation  depends  on  the  intermembrane
distance of the immunologic synapse, we tested different combinations of ECs for expression in primary human T cells using DSG3 fragments as the extracellular domain as
shown in the figure below.

Image showing the naturally occurring DSG3 protein and the five EC domains. (B) The CAAR constructs that were evaluated in preclinical studies, containing the whole or
subsets of the DSG3 protein. The transmembrane and intracellular signaling domains are identical to those in the CART19 studies published by Penn.

CAAR Construct / Design

The DSG3 EC1-5 CAAR was minimally functional, likely due to the extracellular domain being too large to enable CAAR function or aggregation of the CAAR on
the T cell surface. The CAAR designs with either DSG3 EC1-3 or DSG3 EC1-4 showed interferon-gamma production after exposure to the target cells, demonstrating specific
cytotoxic activity across targets. In addition, no cytokine production was detected after exposure to cells that did not express surface immunoglobulins or other non-target cells.

16

 
 
The DSG3 EC1-3 was not effective against one target cell known to bind to the DSG3 EC3-4 domain. Together, this data suggests that the DSG3 EC1-4 CAAR is the

optimal construct to balance activity while retaining the ability to target locations of known pathogenic antibodies, as shown in the figures below.

Cytotoxicity assay to assess killing activity of DSG3 CAART. Negative control is a CAR T with an antibody fragment attached to the extracellular domain. * indicates construct
that was selected for further development. E:T ratio = effector to target ratio.

17

 
 
In Vitro Studies

A  variety  of in vitro studies were conducted to evaluate DSG3-CAART from a preclinical activity and toxicity perspective. These studies included an evaluation of
DSG3-CAART against proteins that are known to bind the DSG3 antigen, a screen of DSG3-CAART against an array of other membrane proteins and a set of studies designed
to evaluate the potential effects of soluble DSG3 antibodies against DSG3-CAART. The results of these studies are summarized below.

Evaluation  of  DSG3-CAART  reactivity  against  known  DSG3  binding  proteins. The  DSG3  antigen  presented  on  the  extracellular  domain  of
DSG3-CAART  may  naturally  bind  proteins  in  the  body.  These  proteins  may  bind  to  and  activate  DSG3-CAART,  potentially  causing  toxicity.  The  native
binding proteins for DSG3 are the desmocollin proteins, which are important for cell adhesion in the skin and mucosa. We performed a variety of studies to test
whether DSG3-CAART recognizes and activates the desmocollin proteins. Epithelial cells isolated from various primary organ systems that express some level
of desmocollin proteins were screened. Potential DSG3-CAART activity was evaluated through the detection of cytokines released against each cell type and
cytotoxicity. The data demonstrated an absence of inflammatory T cell cytokines after being exposed to these cells, indicating an absence of T cell activation.
No cytotoxicity was detected except at very high, non-pharmacologically feasible doses. Collectively, we believe there is sufficient evidence to suggest that the
DSG3 protein in the context of a CAAR does not meaningfully interact with desmocollin proteins.

Evaluation of DSG3-CAART off-target binding against membrane proteins. A membrane protein array was utilized to screen the DSG3-CAART
extracellular domain against 5,300 membrane proteins, which encompass the approximate number of membrane proteins contained in the human genome. The
confirmatory screen yielded no off-target signals, except for one weak signal against a protein that is known to bind to glycoproteins, and which was detected in
both the test and control conditions. Further evaluation of this protein in cell-based assays indicated that DSG3-CAART does not recognize and activate against
this protein.

Evaluation of the effect of soluble antibodies on DSG3-CAART function.  We  expect  that  circulating  antibodies  may  prompt  an  active  immune
response against treatment with CAAR T cell therapy. These antibodies can induce proliferation of DSG3 CAAR T cells but may also neutralize the cells. In
our  preclinical in vitro  studies,  we  observed  that  while  DSG3  antibodies  may  have  a  variable  effect  on  CAAR  function,  there  was  no  systematic  effect  to
enhance or reduce CAAR function. These dynamics were evaluated in a series of in vitro studies as follows:

•

•

•

Soluble DSG3 antibodies were added to CAAR T cell cytotoxicity assays, at a range of concentrations likely to be encountered in patients,
to assess the impact on CAAR function. In all cases when the CAAR T cells were tested in the presence of soluble DSG3 antibodies, they
retained their killing function. In addition, the presence of antibodies did not demonstrate a systematic effect to enhance or reduce the
CAAR  T  cells’  cytotoxic  ability.  Therefore,  we  believe  that  removal  of  circulating  soluble  DSG3  antibodies  from  patients  prior  to
infusions may not be necessary to enable potential benefit.

Monoclonal DSG3 antibodies with an enhancing effect were evaluated in combination with PV patient serum to assess their impact on
DSG3  CAAR  T  cell  division  and  stimulation  of  cytokine  production.  Monoclonal  DSG3  antibodies  were  capable  of  inducing  DSG3
CAAR T cell division and stimulated production of moderate levels of cytokine production, as measured by interferon gamma. Therefore,
we  believe  the  presence  of  DSG3  autoantibodies  in  patients  may  contribute  to  the  DSG3  CAAR  T  cell  population  expansion  post-
infusion.

Antibodies  purified  from  PV  patients  were  added  to  DSG3  CAAR  T  cells  at  a  range  of  concentrations  known  to  commonly  occur  in
patients in order to evaluate the extent to which patient serum may activate CAAR T cells.  These  antibodies  induced  a  dose  dependent
increase in interferon gamma.

18

 
 
 
•

Off-target toxicity may also be seen due to antibody-mediated bridging of DSG3 CAAR T cell cytotoxicity against hematopoietic cells that
express  receptors  designed  to  bind  to  antibodies,  known  as  Fc  receptors. To  evaluate  this,  we  loaded  DSG3  antibodies  onto  cells
expressing antibody-binding receptors, and evaluated the ability of DSG3 CAAR T cells to bind and activate against these targets in vitro.
No evidence of cytotoxicity was observed, suggesting the potentially low risk of off-target killing mediated by this mechanism.

In Vivo Studies

To evaluate DSG3-CAART in vivo, four murine models were used. These models were designed to directly compare the potency of DSG3-CAART in comparison with

CART19 cells; evaluate the potential for on-target skin toxicity; and measure the activity of DSG3-CAART in the presence of polyclonal soluble DSG3 antibodies.

•

•

•

Evaluation of potency of DSG3-CAART in a human B cell tumor line compared to CART19 cells. This B cell model contained genetically-modified
B  cells  to  express  DSG3  antibodies  on  the  cell  surface  in  addition  to  luciferase,  a  bioluminescence  marker,  and  allowed  evaluation  of  DSG3-
CAART’s ability to engage and kill B cells that express the pathogenic antibody. CART19 cells were used as a positive control in this model as the
B cells express CD19 on their cell surface. In this model, DSG3-CAART was found to result in a similar reduction of B cells compared to the
CART19 cells.

Evaluation of on-target skin toxicity mediated by DSG3-CAART. A human skin-xenografted model was used to evaluate the potential skin toxicity
of DSG3-CAART by evaluating if the extracellular domain would react with desmocollin proteins, which are the known target for DSG3. These
results were compared directly to a positive control CAR T expressing a DSG3 specific antibody as an extracellular domain. In this model, we
observed the absence of skin toxicity mediated by the DSG3-CAART cells compared to the positive control, which did demonstrate skin toxicity.

Evaluation of DSG3-CAART in the presence of soluble antibodies. We also tested a model where mice have circulating DSG3 antibodies to mimic
the situation in PV patients. In this model, the DSG3 antibodies have well-defined and different epitopes with varying affinities, which may reflect
the  potential  breadth  of  B  cell  targets  that  could  be  encountered  in  PV  patients.  The  mice  were  then  treated  with  DSG3-CAART,  which  was
compared to non-CAAR expressing T cells, or negative control CAR T cells. In  this  model,  we  observed  amelioration  of  disease  (see  figure A
below),  reduction  of  DSG3  antibody  titers  (see  figure  B  below),  as  well  as  control  of  the  pathogenic  B  cells  (see  figure  C  below),  by  DSG3-
CAART.  In  this  model,  DSG3-CAART  also  demonstrated  dose-related  activity,  particularly  in  regard  to  reduction  of  serum  autoantibodies,
epithelial-bound  autoantibodies  (not  shown  in  Figures)  and  DSG3-CAART  engraftment,  suggesting  that  higher  DSG3-CAART  doses  may
promote  engraftment  (see  Figures  D  and  E).  We  believe  these  results  show  the  functional  activity  of  DSG3-CAART  in  the  presence  of  soluble
antibody.

19

 
 
 
 
Histology showing DSG3 CAAR maintaining normal epithelial cell structure in treated animals.

OD450 is a proxy measure for anti-serum DSG3antibodies in the blood. * indicates statistically significant reduction in DSG3 serum antibody level in DSG3-CAART treated
mice. P value is < 0.05. *** indicates statistically significant increase in DSG3 serum antibody level in the negative control CAR treated group. P value is < 0.001.

20

 
 
 
 
Total flux is a quantitative measure of cell bioluminescence, which approximates cell activity in this assay.

D

OD450 is a proxy measure for the level serum anti-DSG3 antibodies in the blood. Serum anti-DSG3 ELISA was performed on day 10 for all mice with remaining serum samples
available, indicating that mice treated with the 3x107 and 1x107 DSG3-CAART dose effectively reduced serum anti-DSG3 IgG production compared to mice treated with NTD
T-cells or the 3x106 DSG3-CAART dose.** indicates statistically significant reduction in DSG3 serum antibody level in DSG3-CAART treated mice. P value is < 0.01. *
indicates statistically significant increase in DSG3 serum antibody level in the negative control CAR treated group. P value is < 0.05. ns indicates a non-significant difference.

21

 
 
 
 
Quantification by flow cytometry of CD3-positive T-cells in peripheral blood on day 10 and 17 is shown. The data support dose-related DSG3-CAART

engraftment based on increased CD3+ cells with increased DSG3-CAART dose.

•

Evaluation of DSG3-CAART in an active immune model. An exploratory active immune mouse model for PV was developed to better represent the
human phenotype in autoimmune disease. This model involved generating anti-DSG3 B cells in a mouse without DSG3 by repeated immunization
with  human  DSG3.  Splenocytes  containing  anti-DSG3  B  cells  from  the  immunized  mouse  were  transferred  into  an  immunodeficient  mouse  to
generate the PV phenotype. These mice produced DSG3 antibodies against multiple extracellular domains of the DSG3 antigen, including EC5, at
physiologic levels comparable to those observed in PV patients. Treatment with DSG3 EC1-4 CAAR T cells, in the absence of preconditioning,
effectively lowered serum DSG3 antibody levels by ELISA, reduced antibodies against relevant DSG3 domains by epitope mapping and reduced
blistering by histology. These mice retained autoantibodies targeting the DSG3 EC5 region, though the mice did not show clinical manifestations
of PV.

•

See figure F below for a schematic representation of the experiment.

F

Schematic representation of the PV active immune model. A DSG3 knockout mouse is immunized with DSG3 EC1-5. The knockout mouse develops antibodies against DSG3
across all EC domains. The splenocytes from the knockout mouse are transferred to an immunodeficient mouse where the DSG3 antibodies cause a clinical phenotype
consistent with PV. Those mice are then treated with DSG3-CAART (EC1-4 domains only).

Clinical Development Plan

The FDA cleared our IND for a Phase 1 trial of DSG3-CAART in September 2019. The FDA granted DSG3-CAART orphan drug designation for the treatment of PV
in January 2020 and fast track designation for improving healing of mucosal blisters in patients with mPV in May 2020. We announced that the first patient was dosed in the
DesCAARTesTM trial in December 2020, and enrollment is currently ongoing.

The DesCAARTes TM trial is an open-label trial to assess the safety and tolerability of various dosing regimens of DSG3-CAART in the treatment of subjects with
active mPV. DSG3-CAART is administered by intravenous infusion, using a fractionated-dose infusion scheme of escalating numbers of DSG3-CAART cells for the initial
cohorts in the first phase. This dosing scheme was designed to reduce the potential risks associated with acute infusion-

22

 
 
 
 
 
 
 
related toxicities while preserving potential benefit for subjects by allowing a total infused dose that we believe is large enough to be potentially therapeutic based on prior CAR
T trials.

We expect that the Phase 1 trial will have three parts:

•

•

•

Part A: Fractionated dose escalation

Part B: Fractionation reduction at the selected dose

Part C: Expansion phase at the selected dose and administration scheme

In Part A, the split dose uses dose fractionation to accommodate a low number of cells in the first infusion while still advancing the dose within the cohort up towards
and spanning the range of cell doses that have been therapeutic in past gene-engineered T cell therapy trials. In Part B, the dose selected from Part A will be delivered in a
decreased number of dose fractionations to determine the dose fractionation strategy. In Part C, subjects will be enrolled at the dose and fractionation, as determined in Part A
and B, to generate additional safety and outcome data to support the rationale for and design of future clinical trials.

Patients are eligible to be enrolled if they have a confirmed diagnosis of mPV based on biopsy for histology and positive DSG3 ELISA; active disease at screening;
elevated DSG3 by ELISA at screening; and previously been inadequately managed by, or refractory to, or relapsed after, or with contraindications to or intolerance of at least
one prior systemic therapy. The primary objective of the trial is to evaluate the safety of DSG3-CAART cells, and secondary objectives include evaluating the initial signs of
target engagement.

We  believe  the  risk  of  cytokine  release  syndrome,  or  CRS,  a  potentially  life-threatening  toxicity  that  has  been  observed  after  treatment  with  some  types  of
immunotherapy, may be reduced with our CAAR T cells, due to its correlation with target cell burdens. In the context of treating cancer, the target cell population consists of all
B cells (healthy and cancerous), whereas our CAAR T cells only target the small subset of disease-causing reactive B cell population. While the possibility of cytokine release
in a clinical trial resulting from strongly activating soluble antibody cannot be ruled out, to date we have not observed any evidence of it in preclinical studies.

The  primary  endpoint  of  the  study  is  the  incidence  of  adverse  events  within  three  months  of  DSG3-CAART  infusion,  including  dose  limiting  toxicity  defined  as
occurring within 28 days of infusion. The FDA has requested, and we have agreed, that we will share data from cohort A to inform a discussion on the optimal design of cohort
C. According to FDA guidance, the submission of cohort A data is not gating to planned enrollment in cohort B and the FDA plans to provide feedback, if any, in a timely
manner.

In  May  2021,  we  reported  the  acute  safety  data  from  the  first  cohort  of  patients  in  the  DesCAARTesTM trial,  where  no  DLTs  had  been  observed  eight  days  after
infusion in the first three patients who received DSG3-CAART. DSG3-CAART was detected at low levels in both patients who had been evaluated and completed the DLT
period at that time. In August 2021, with FDA clearance, a protocol amendment was implemented in the DesCAARTes TM trial to allow a minimum dosing interval of seven
days between patients within a cohort, versus 14 days. In August 2021, we also reported the 28-day safety data from the second cohort of patients in the DesCAARTes TM trial,
where no DLTs had been observed 28 days after infusion in the second cohort of three patients who received DSG3-CAART. DSG3-CAART persistence was observed via
quantitative polymerase chain reaction in peripheral blood samples of all three patients in the second dose cohort during the 28 days following infusion. In November 2021, we
reported that dose dependent increases in DSG3-CAART persistence in the third cohort relative to the first two low dose cohorts throughout the 28 days following infusion have
been observed, as well as the continued absence of any DLTs or clinically relevant adverse events for the first three cohorts.

In December 2021, we reported biologic activity data from the six patients in the two lowest dose cohorts in the DesCAARTesTM  trial  with  three  to  six  months  of
follow-up evaluation. Parameters being used in the trial to evaluate potential biologic activity include persistence of DSG3-CAART, change in level of DSG3 autoantibodies,
change in mPV therapy or need for new systemic rescue therapy, and change in disease activity (e.g., assessed by Pemphigus Disease Area Index, or PDAI, and Oral Disease
Severity Score, or ODSS). Top-line data on biologic activity among the first six participants in the lowest dose cohorts demonstrated no clear indications of biologic activity at
doses that represent less than 2% of the current planned maximum dose in the trial. In the cohort receiving the 20 million DSG3-

23

 
 
 
CAART  cell  dose,  two  patients  worsened,  and  one  patient  improved. As  permitted  by  protocol,  the  patient  that  improved  was  enrolled  due  to  worsening  symptoms  despite
receiving two different systemic therapies within nine months of DSG3-CAART infusion. The systemic therapies may have impacted clinical scores and DSG3 levels, both of
which improved between screening and infusion. In the 100 million dose cohort, one patient had stable disease, one patient was stable then had increasing disease activity, and
one patient worsened. Furthermore, we announced the continued absence of any DLTs or clinically relevant adverse events.

As reported in November 2021, a dose-dependent increase in DSG3-CAART persistence in the 500 million cell dose cohort was observed relative to the two lowest
dose cohorts throughout 28 days post-infusion, and patients in the fourth cohort are receiving 2.5 billion DSG3-CAART cells, which is 25 and 125-fold greater than the two
dose cohorts reported at the end of 2021.

In the December 2021 announcement, we also reported that, based on the safety profile observed to date and FDA communications dating to early 2021, additional
cohorts are planned to evaluate increased doses, consolidated fractions, and, subject to a protocol amendment, an enhanced manufacturing process which aims to amplify the
already present cell subtypes in the product in order to potentially improve product potency and trafficking to tissue where the target B cells reside. The additional fifth cohort
will receive between 5.0-7.5 billion DSG3-CAART cells with a more consolidated fractionated infusion dosing regimen including only two fractions.

In January 2022, we announced that 28-day safety data for the fourth cohort was anticipated to be announced in the first quarter of 2022, and that other clinical data
updates from the DesCAARTesTM trial are expected to be provided at scientific meetings throughout 2022 and 2023 with biologic activity data for cohorts A3 and A4 expected
to be announced in mid-2022. In February 2022, FDA cleared our protocol amendment regarding the planned enhanced manufacturing process. In March 2022, we disclosed
28-day safety data from the fourth cohort of patients in the DesCAARTes TM trial, where no DLTs had been observed 28 days after infusion in the three patients who received
DSG3-CAART at the 2.5 billion cell dose level. In addition, we disclosed that we are currently enrolling patients for the fifth cohort, and expect to announce 28-day safety data
for the fifth cohort at a scientific meeting in mid-2022, assuming no DLTs are observed during such cohort, that enrollment is uninterrupted and no there are no delays due to
COVID-19 resurgence. We also currently intend to announce serious adverse events, if any, if they materially change timelines or the trial design.

DSG3/1-CAART for mcPV

Scientific and Commercial Assessment

Our next PV product candidate, DSG3/1-CAART, is being designed to target DSG3 and/or DSG1 autoantibodies on pathogenic B cells that cause mcPV. mcPV is the
most severe and most common subtype of PV and affects approximately 75% of PV patients. While mPV is caused by DSG3 autoantibodies, mcPV involves autoantibodies to
both DSG3 and DSG1, resulting in the additional involvement of skin erosion and blistering. Similar to mPV, mcPV is typically treated with immune suppression, which has a
high rate of relapse and potential for hospitalizations and fatal infections.

Epitope Mapping

DSG1 consists of five EC domains, with all known pathogenic epitopes occurring in the DSG1 EC1-4 domains. Similar to development of DSG3-CAART, we tested
different combinations of DSG1 ECs for expression in primary human T cells using DSG1 fragments as the DSG1 EC domains. Given prior development of DSG3 CAAR, we
leveraged those findings in the design of our DSG1 CAAR.

CAAR Construct / Design

We also tested multiple combinations of EC domains of DSG1 CAAR administered alone and in combination with the DSG3 EC1-4 CAAR to evaluate for cell-surface
expression of the CAAR along with the potency and breadth of target cell killing. In this setting, the DSG1 EC1-4 CAAR showed robust and specific cytotoxicity towards all
known pathogenic epitopes.

24

In Vitro Studies

CAAR  development  for  mcPV,  based  on  the  targeting  of  DSG3-  and/or  DSG1-specific  B  cells,  has  shown  promising  preclinical  results.  DSG1  CAAR  T  cells
specifically killed DSG1-specific B cells in vitro. In addition, we observed that with a 1:1 mixture of DSG3 and DSG1 CAAR T cells had killing capabilities without synergistic
or antagonistic effect.

In Vivo Studies

The activity and toxicity of DSG3 and DSG1-CAAR T cells was evaluated using human skin xenografts in comparison with anti-CART19 cells, which are known

from human clinical trials not to cause direct skin toxicity. A 1:1 mixture of DSG3 and DSG1 CAAR T cells did not show off-target toxicity in vivo.

Development Plan

From a regulatory and clinical trial design perspective, we anticipate that many of the elements incorporated into the planned DesCAARTesTM trial will carry over to
DSG3/1-CAART. We plan to evaluate the initial cohorts of patients from the planned DesCAARTes TM trial for safety and evidence of target engagement prior to proceeding
with  an  IND  submission  for  DSG3/1-CAART.  We  believe  that,  because  mcPV  is  the  most  prevalent  subset  of  PV  and  the  patients  are  generally  followed  by  the  same
subspecialists, it will allow for a wider patient pool eligible for a clinical trial. We anticipate the DSG3/1-CAART clinical trial design will have a significant amount of overlap
with the DSG3-CAART trial design, but it will be informed by clinical data from the early cohorts in the DesCAARTesTM trial. We further anticipate being able to use the same
centers from the DesCAARTesTM trial to enroll patients for the DSG3/1-CAART clinical trials.

We  are  currently  evaluating  advanced  manufacturing  technologies  that  would  potentially  allow  us  to  administer  DSG3/1-CAART  as  a  single  product  rather  than
requiring separate administration. The size of the DSG3/1 product candidate will likely require us to incorporate additional technologies to accommodate the size of the final
CAAR construct. An evaluation of potential technologies to achieve this objective is ongoing. Upon completing the evaluation of these manufacturing technologies, we expect
to conduct additional in vitro and in vivo studies using the combined product. While a product that administers a DSG3 CAAR and DSG1 CAAR as two separate products may
be feasible, we believe that there would be significant advantages to developing a combined product from a regulatory and commercial perspective.

MuSK-CAART for MuSK Myasthenia Gravis

Scientific, Clinical and Commercial Assessment

MG  is  an  autoimmune  disease  induced  by  autoantibodies  targeting  the  neuromuscular  junction,  or  NMJ,  which  can  lead  to  life-threatening  muscle  weakness.
Generalized MG, or gMG, is characterized by profound muscle weakness throughout the body, which may result in motor impairment, disabling fatigue, shortness of breath due
to respiratory muscle weakness and episodes of respiratory failure.

gMG affects approximately 50,000 to 80,000 patients in the United States. The majority of patients who develop gMG have autoantibodies against some part of the
NMJ  that  are  known  to  be  pathogenic.  80%  to  90%  of  patients  with  gMG  have  autoantibodies  against  the  acetylcholine  receptor,  or  AChR,  detectable  in  their  serum.
Approximately 6% to 7.5% of patients with gMG have autoantibodies against MuSK, which is a different target on the surface of the muscle membrane.

25

Patients diagnosed with MuSK MG have a different recommended treatment course compared to patients with AChR MG. Importantly, many patients with MuSK MG
respond poorly to cholinesterase inhibitors, which are often the first line of therapy in AChR MG. Consequently, patients with MuSK MG are typically started on corticosteroids
in  addition  to  one  or  more  steroid-sparing  immunosuppressive  agents.  Corticosteroids  are  tapered  to  the  extent  possible  to  prevent  disease  relapse,  though  many  remain
dependent on corticosteroid despite concomitant treatment with immunosuppressive medications. In the acute setting, plasma exchange or intravenous immunoglobulin may be
used  to  address  severe  disease.  Rituximab  is  often  considered  as  a  second-line  therapeutic  option  in  patients  with  an  inadequate  response  to  initial  immunosuppressive
medications.  Importantly,  complement  is  not  thought  to  be  meaningfully  implicated  in  the  pathophysiology  of  MuSK  MG,  and  complement  inhibitors  are  not  indicated  for
treatment of disease.

Epitope Mapping

The MuSK protein has a similar structure and size as compared to DSG3. MuSK contains four extracellular domains, as shown below.

Studies conducted in patients with MuSK MG have revealed that the autoantibodies may be against epitopes located in each of the extracellular domains for MuSK.

Figure illustrating the domains of the wild-type MuSK protein.

CAAR Construct and Design

With  an  understanding  that  pathogenic  autoantibody  epitopes  may  target  any  domain  of  MuSK,  multiple  MuSK  CAAR  candidates  have  been  engineered  that

incorporate all extracellular domains. Each CAAR construct is being or will be tested in preliminary in vitro and in vivo experiments.

26

 
 
In Vitro Studies, In Vivo Studies and Development Plan

Data from our initial in vitro  and in vivo studies of MuSK-CAART was presented at the American Academy of Neurology’s Science Highlights Virtual Platform in
May 2020. The efficacy and safety of MuSK CAAR T cells were investigated using in vitro cytotoxicity assays, in vitro screens for off-target toxicity and a mouse model to
evaluate  the  efficacy  of  human  MuSK  CAAR  T  cells  against  MuSK  antibody  expressing  B  cells in vivo.  In  preclinical  studies,  MuSK  CAAR  T  cells  containing  the  native
MuSK  extracellular  domain  demonstrated in vitro cytotoxicity towards a panel of B cells expressing anti-MuSK antibodies specific for different extracellular regions of the
MuSK protein, but no observed cytotoxicity when anti-MuSK antibodies are not expressed (figure below). Additionally, MuSK CAAR T cells did not demonstrate cytotoxicity
toward cells expressing LRP4, which is a different protein in the neuromuscular junction that can bind with naturally occurring MuSK in certain configurations.

Figure illustrating that MuSK-CAART, which contains the native MuSK extracellular domain, demonstrated selective and specific in vitro cytotoxicity towards a B cell

line expressing anti-MuSK antibodies targeting different MuSK epitopes across multiple domains of the native MuSK protein. The specific lysis increases directly with
increasing effector to target ratios for MuSK-CAART.

27

 
 
As illustrated in the figure below, in an in vivo mouse model, MuSK CAAR T cells, but not control CAAR T cells, showed biological activity by blocking the growth

of B cell lines expressing an anti-MuSK antibody.

Figure illustrating MuSK CAAR T cells are able to recognize and suppress anti-MuSK target cells in a murine model. The target cells express both CD19 and anti-

MuSK B cell receptors, and CART19 is used as a positive control in this experimental system.

Clinical Development Plan

Based in part on these preclinical results, IND-enabling studies were completed for the MuSK-CAART product candidate. In the fourth quarter of 2021, we submitted
an IND to the FDA for MuSK-CAART, which became effective in January 2022. In February 2022, MuSK-CAART received fast track designation from the FDA for improving
activities of daily living and muscle strength in patients with MuSK antibody-positive myasthenia gravis. We plan to initiate the MusCAARTesTM trial in 2022.

The MusCAARTesTM trial is an open-label trial to assess the safety and tolerability of various dosing regimens of MuSK-CAART in the treatment of subjects with
active MuSK MG. MuSK-CAART is administered by intravenous infusion, using a single infusion of MuSK-CAART cells at a starting dose informed by initial clinical data
from the DesCAARTesTM trial and prior CAR T trials.

We expect the Phase 1 trial will have two parts:

•

•

Part A: Dose escalation

Part B: Expansion phase at the selected dose

In Part A, the dose will initially begin at 100 million MuSK-CAART cells, and plans to escalate up to 7.5 billion MuSK-CAART cells in four dose cohorts. Cohort A2
is planned at 500 million MuSK-CAART cells, cohort A3 is planned at 2.5 billion MuSK-CAART cells and cohort A4 is planned at 5.0 to 7.5 billion MuSK-CAART cells. We
plan to enroll approximately 12 subjects in Part A, subject to observation of DLTs, with at least two patients planned per cohort and a total of 6 subjects to be dosed at the
selected dose for Part A. In Part B, subjects will be enrolled at the dose determined in Part A to generate additional safety and outcome data to support the rationale for and
design of future clinical trials. We plan to enroll approximately 12 subjects in Part B.

Patients are eligible to be enrolled if they have a confirmed diagnosis of MuSK MG based on a positive anti-MuSK antibody test; myasthenia gravis severity Class I-
IVa, a Myasthenia Gravis Composite Score ≥4 and a history of a negative anti-AChR antibody test. The primary objective of the trial is to evaluate the safety of MuSK-CAART
cells, and a key secondary objective is to evaluate the initial signs of biologic activity. The primary endpoint of the study is the incidence of adverse events within three months
of MuSK-CAART infusion, including dose limiting toxicity defined as occurring within 28 days of infusion.

28

 
 
 
 
PLA2R-CAART for PLA2R MN

Scientific and Commercial Assessment

Primary  MN  is  an  immune-mediated  kidney  disease  caused  by  autoantibodies  against  phospholipase A2  receptor  (PLA2R),  a  single-pass  transmembrane  protein
expressed in the glomerulus of the kidney. Since the discovery of anti-PLA2R autoantibodies in 2009, evidence has shown that these autoantibodies accumulate as immune
complexes  in  the  glomeruli  of  the  kidney  and  damage  the  filtration  barrier,  leading  to  nephrotic  syndrome  as  characterized  by  proteinuria.  Many  patients  with  PLA2R-
associated MN are at risk for progression to kidney failure.

Primary  MN  affects  approximately  15,000  patients  in  the  United  States  and  is  associated  with  autoantibodies  directed  to  PLA2R  in  70-80%  of  patients.
Immunosuppressive treatments are commonly used to treat MN, with increasing use of B cell-depleting therapies such as rituximab in the first line for medium to high-risk
patients. However, high unmet need remains, as a significant fraction of patients either relapse or fail to respond following treatment with immunosuppressive therapies. By
selectively  depleting  the  PLA2R  autoantibody  expressing  B  cells  that  cause  disease,  we  believe  PLA2R-CAART  could  provide  a  potentially  safe,  effective,  and  durable
therapeutic option for patients with PLA2R-associated MN.

Epitope Mapping

PLA2R is a single-pass transmembrane protein with distinct immunogenic regions. The protein consists of a cysteine rich domain, a fibronectin type II domain, and

eight C-type lectin domains, as depicted below.

Studies have demonstrated that the cysteine rich domain is the immunodominant epitope in PLA2R MN, and autoantibody reactivity to C-type lectin domains one and

Figure illustrating the domains of the wild-type PLA2R protein.

seven portend a worse prognosis.

CAAR Construct / Design

Based  on  the  well-defined  epitopes  of  PLA2R,  multiple  PLA2R  CAARs  have  been  designed  to  incorporate  key  antigenic  regions  and  to  evaluate  epitope

conformation. The engineering of preliminary PLA2R CAAR constructs is being led by Dr. Payne, one of our scientific co-founders.

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In Vitro Studies

As  presented  at  the  American  Society  of  Nephrology  Kidney  Week  in  the  fourth  quarter  of  2021, in  vitro cytotoxicity  and  patient  IgG  adsorption  assays  have
established the preliminary activity of PLA2R-CAART cells for antigen-specific B cell depletion in PLA2R MN. Multiple PLA2R-CAART cells caused specific lysis of anti-
PLA2R hybridomas, and PLA2R CAARS adsorbed the majority (>95%) of anti-PLA2R IgG autoantibodies in MN sera. As depicted below, PLA2R-CAART cytotoxicity was
preserved over time with physiologic levels of PLA2R MN plasma IgG. Though PLA2R MN IgG inhibited PLA2R-CAART cytotoxicity initially, the cytotoxicity increased
with time, likely due to CAART cell proliferation and/or new CAAR synthesis.

Figure illustrating PLA2R-CAART cells were able to maintain cytotoxicity against anti-PLA2R hybridomas in the presence of physiologic concentrations of PLA2R

MN plasma IgG. Though PLA2R MN IgG had some short-term inhibition of PLA2R-CAART cells, cytotoxicity increased with time, likely due to CAART cell proliferation
and/or new CAAR synthesis. Cells expressing desmocollin-1 were used as a negative control.

To evaluate for preclinical signals of safety, high throughput screening for off-target PLA2R CAAR interactions was performed, and no off-target binding interactions

were identified.

Development Plan

We anticipate that many of the learnings from our more advanced CAART programs will provide expertise in developing a clinical and regulatory strategy for PLA2R-
CAART,  and  we  plan  to  employ  therapeutic  area-specific  strategies,  such  as  the  fact  that  PLA2R  antibody  levels  correlate  with  proteinuria,  a  commonly  used  surrogate
endpoint in clinical trials. We conducted a pre-IND interaction with the FDA to discuss the development path for PLA2R-CAART in the fourth quarter of 2021.

FVIII-CAART for Hemophilia A with Factor VIII Alloantibodies

While our CABA™ platform is primarily directed towards the treatment of B cell-mediated autoimmune diseases, we believe the approach may be applicable in other
instances where B cell antibody production is implicated. Specifically, we have identified an opportunity to apply the CABA™ platform to develop potential CAAR adjunctive
therapies  in  cases  where  the  immune  system  has  or  produces  antibodies  against  potential  therapies,  which  is  known  as  an  alloimmune  response.  These  alloantibodies  can
prevent a particular therapy from being delivered effectively because the therapy is degraded by the immune response due to alloantibody binding. We believe our approach has
the  potential  to  address  the  alloantibody  response  by  specifically  ablating  the  B  cells  responsible  for  producing  the  alloantibodies  through  a  similar  mechanism  seen  in
autoimmune disease. With the alloantibody producing cells ablated, the treatment could then be provided.

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Scientific, Clinical and Commercial Assessment

Hemophilia  A  is  an  X-linked  bleeding  disorder  caused  by  mutations  in  the  FVIII  gene  resulting  in  a  deficiency  of  functional  FVIII,  a  critical  factor  in  blood
coagulation. It affects about 1:5,000 male births. Severe Hemophilia A, where FVIII levels are less than 1% of normal, accounts for about 60% of all cases and is characterized
by frequent spontaneous bleeds. Currently, Hemophilia A is treated with FVIII replacement via intravenous administration.

The main complication of FVIII replacement therapy is that 20% to 30% of patients with severe disease develop neutralizing alloantibodies against the FVIII protein.
These  alloantibodies  decrease  the  levels  of  FVIII  and  at  high  titers,  render  attempts  to  replace  or  stimulate  the  production  of  FVIII  ineffective.  The  risk  of  alloantibody
development for patients with severe Hemophilia A is highest during their initial FVIII exposures. The standard treatment to reverse alloantibody formation consists of repeated
high-dose infusions of FVIII, which has limited efficacy, a high cost and is difficult to titrate to an appropriate therapeutic level for the patient. We believe FVIII-CAART could
be effective in addressing patients with Hemophilia A who have developed FVIII antibodies that require repeated, high-dose administrations of FVIII.

Epitope Mapping

The following image depicts FVIII, which is a large glycoprotein consisting of six domains that interact with each other to form the full complex.

Studies conducted in patients with Hemophilia A have revealed that acquired FVIII alloantibodies following exogenous FVIII administration are typically directed

against A2, C1 and C2 domains of FVIII.

CAAR Construct and Design

Preliminary FVIII CAAR and CAAR-like constructs have been engineered that target key parts, but not all, of the FVIII domains. Dr. Milone, one of our scientific co-

founders, has led the development of multiple constructs to evaluate the impact on safety and potency.

Development Plan

We are conducting additional studies to optimize our FVIII-CAART development. The focus of these ongoing studies is to fully characterize the safety and potency of
candidate constructs in vitro and in vivo. Given the size of the FVIII protein, this may require us to utilize alternate gene transfer technology to accommodate the size of the final
CAAR construct. Proof of concept studies targeting this objective are ongoing.

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Manufacturing

Manufacturing Strategy

We intend to implement a three-stage plan that we believe will ultimately enable us to achieve manufacturing independence. Part of our strategy relies on engaging
non-profit and commercial suppliers early and in a staged manner. We believe partnering with proven and reputable manufacturing partners will allow us to efficiently deploy
financial and personnel resources. Stage 1 of this plan is in place and utilizes the deep expertise in cell and vector manufacturing from our partners at Children’s Hospital of
Philadelphia,  or  CHOP,  and  Penn.  This  included  early  development  work,  support  of  the  DSG3-CAART  IND,  and  cell  and  vector  product  manufacturing  for  our
DesCAARTesTM trial. We believe these facilities will allow us to move efficiently into clinical trials but are not sufficient to support a commercial license.

Stage 2 of our plan is designed to engage partners who are qualified for manufacturing of vector at commercial grade and scale and cell therapy products. We are
aware that changes in any manufacturing process or facility introduces regulatory and scientific risk to a development program, if the changes result in a product that is not
comparable. We plan to mitigate these risks primarily in two ways:

1.

2.

By securing contract manufacturing organizations, or CMOs, as partners during Stage 2 of our manufacturing strategy early on for both vector and cell
manufacturing. We plan to prioritize potential partners who are qualified to, and have an established track record of, the commercial production of vector
and cell products. We believe this allows us to make one change in our supply partners during an early period of clinical development to facilitate in vitro
comparability testing and clinical validation, prior to controlled clinical studies. As part of this strategy, in January 2021, we initiated a collaboration with
WuXi  to  serve  as  our  cell  processing  manufacturing  partner  for  our  planned  MusCAARTes TM  trial.  Engineering  runs  confirming  successful  technology
transfer of our manufacturing process have been completed in preparation for the planned MusCAARTes TM trial initiation in 2022. In December 2021, we
entered into a license and supply agreement with Oxford Biomedica to supply lentiviral vector for the clinical and commercial development of our DSG3-
CAART candidate.

By licensing the cell manufacturing process used for our planned Phase 1 DSG3-CAART first-in-human study from Penn. This is allowing us the time to
understand the process used in order to reduce the chance of changes that may impact comparability.

In  addition  to  Stage  2,  and  contingent  on  sufficient  clinical  evidence  from  our  planned  DesCAARTesTM  trial,  we  are  further  planning  to  pursue  Stage  3  in
manufacturing  supply.  During  Stage  3,  we  plan  to  lease,  build,  qualify  and  run  our  own  manufacturing  facility.  We  believe  this  additional  stage  will  enable  full  control  of
continuous  improvement,  product  development  and  commercial  supply  for  products  arising  from  our  CABA™  platform.  Our  Chief  Executive  Officer  and  our  President,
Science and Technology have both, in prior roles, built and led organizations that have constructed and commissioned cell therapy facilities.

Vector Manufacturing

The  lentiviral  vector  that  we  plan  to  use  in  the  initial  subjects  in  our  DesCAARTesTM  trial  was  manufactured  at  CHOP.  We  have  also  reserved  multiple  vector
manufacturing slots at Penn and CHOP, which we may use in our DSG3-CAART or subsequent clinical trials. In parallel, we have engaged in development work with multiple
CMOs to secure production slots for vector which may be used in our DSG3-CAART or subsequent clinical trials. In December 2021, we entered into a license and supply
agreement  with  Oxford  Biomedica  to  supply  lentiviral  vector  for  the  clinical  and  commercial  development  of  our  DSG3-CAART  candidate.  We  believe  these  efforts  will
provide us with sufficient clinical-grade vector to move forward with our anticipated clinical trials.

Cell Manufacturing

We have entered into a collaboration with the Clinical Cell and Vaccine Production Facility, or CVPF, at Penn, to provide focused scientific, technical and regulatory
support  for  CAAR  T  cell  manufacture.  CVPF  is  accredited  by  the  Foundation  for  the Accreditation  of  Cellular  Therapy  and  is  capable  of  and  experienced  at  supporting
manufacture for early-phase clinical trials of novel cell therapy products in first-in-man clinical trials. We expect to rely upon CVPF to provide initial Phase 1 clinical trial drug
supply for DSG3-CAART. Penn’s manufacturing process for DSG3-

32

 
 
CAART is directly related to the process developed at Penn for early clinical trials of CART19, which subsequently became known commercially as Kymriah. The process was
later transferred to Novartis Pharmaceuticals Corporation and further modified for the Kymriah program.

As we scale our manufacturing of DSG3-CAART and our other product candidates to meet our expected needs for further clinical trials, we may or may not rely on
Penn, but we also expect to rely on CMOs and other third parties for the manufacturing and processing of our clinical trial materials. Any CMO that we select will be subject to
cGMP  requirements.  We  believe  the  use  of  contract  manufacturing  for  our  pipeline  programs  will  be  cost-effective  and  allow  us  to  rapidly  prepare  for  clinical  trials  in
accordance with our development plans. In preparation for this transition, we have engaged multiple third-party contractors to manufacture clinical grade viral vector used to
deliver the applicable CAAR gene into the T cells. We have also initiated development work with certain contractors for cGMP and commercial vector production. We expect
third-party manufacturers will be capable of providing and processing sufficient quantities of our product candidates to meet anticipated clinical trial demands and commercial
need. In January 2021, we initiated a collaboration with WuXi to serve as our cell processing manufacturing partner for our planned MusCAARTesTM trial.

Once  we  have  sufficient  clinical  data  from  subjects  in  our  DSG3-CAART  study,  we  intend  to  begin  the  process  of  engineering  and  then  establishing  our  own
commercial scale GMP-compliant manufacturing facility. We believe this will allow us to enhance supply chain control, increase supply capacity and help ensure clinical and
commercial  demand  for  our  pipeline  programs  is  met  in  the  event  that  DSG3-CAART  receives  marketing  approval.  Informed  by  our  experience  in  building  cell  therapy
facilities and creating supply chains, we plan to develop a robust supply chain with alternative sources to maintain continuous supply. In parallel with these activities, we are
evaluating and executing proof-of-concept studies to test advanced manufacturing and automation technologies to continuously improve the manufacturing process and meet
commercial and scalability targets.

Commercialization

Our  aim  is  to  become  a  fully  integrated  cellular  therapy  company  in  order  to  improve  the  lives  of  patients  with  B  cell-mediated  autoimmune  diseases.  We  have
designed a strategic approach to move forward with our lead product candidate, DSG3-CAART, while at the same time having a number of product candidates in development.
The product candidates from our CABA™ platform address clinical indications where there is a compelling opportunity to improve clinical outcomes in comparison with the
current standard of care in an easily identified patient population. Our initial product candidates are focused on rare disease populations where we believe there is potential to
commercialize independently. This is due to a concentration of treatment paradigms and limited but easily identified patient populations. Our plan is to focus commercialization
and launch efforts initially in the United States, and eventually in the European Union and Asia-Pacific geographies.

Competition

The biotechnology and pharmaceutical industries are characterized by rapidly advancing technologies, intense competition and a strong focus on intellectual property.
We  face  competition  from  many  different  players,  including  large  and  specialty  pharmaceutical  and  biotechnology  companies,  academic  research  organizations  and
governmental agencies. Any therapeutic candidates we successfully develop and commercialize will compete with the existing standard of care as well as any novel therapies
that may gain regulatory approval in the future.

Existing treatment options for PV are limited. Rituximab, marketed by Roche Holding AG, is the first drug to have received approval for PV in the United States in
over 60 years. In Europe, the approved therapies for PV are corticosteroids, azathioprine, and rituximab. Other standard of care treatments include various immunosuppressants,
plasmapheresis,  and  intravenous  immunoglobulin  infusions  given  monthly  or  on  another  periodic  chronic  basis. Additionally,  multiple  biopharmaceutical  companies  have
therapies in clinical development.

Competition in the MuSK MG autoimmune space is currently dominated by the current standard of care, rituximab. A second approved approach to treating patients is
IVIG,  which  is  available  through  CSL  Behring  LLC,  Grifols,  S.A.,  and  Mitsubishi  Tanabe  Pharma  Corporation. Additionally,  multiple  biopharmaceutical  companies  have
therapies in clinical development.

33

Multiple therapies are approved or in development for the treatment of Hemophilia A patients who develop alloantibodies against FVIII. Standard of care is typically
immune tolerance induction, or ITI, therapy with higher doses of FVIII. Available treatments for those who do not respond to ITI include anti-inhibitor coagulation complexes,
recombinant  factor  VIIa,  and  bispecific  factor  IXa-  and  factor  X-directed  antibodies.  Companies  who  market  products  or  are  developing  product  candidates  within  these
categories of medicine include Catalyst Pharmaceuticals, Inc., Novo Nordisk A/S, OPKO Health, Inc., Roche Holding AG, and Takeda Pharmaceutical Company.

We believe we are the first and only company developing CAAR T drug candidates for the treatment of B cell-mediated autoimmune diseases. However, despite the
significant  differences  in  discovery,  development  and  target  populations  between  oncology  and  autoimmune  targets,  we  recognize  that  companies  with  an  investment  and
expertise in CAR T cell development for oncology indications could attempt to leverage their expertise into B cell-mediated autoimmune disease-affected populations. We are
aware  of  biotechnology  companies  that  are  exploring  other  methods  of  engineering  T  cells  for  the  treatment  of  autoimmune  conditions.  In  addition,  some  biotechnology
companies are engineering red blood cells to incorporate self-antigens with the goal of tolerizing the immune system to treat autoimmune and alloimmune conditions.

Many of the companies against which we are competing or against which we may compete in the future have significantly greater financial resources and expertise in
research and development, manufacturing, preclinical testing, conducting clinical trials, obtaining regulatory approvals, and marketing approved products than we do. Mergers
and acquisitions in the pharmaceutical and biotechnology industry may result in even more resources being concentrated among a smaller number of our competitors. Smaller
or early stage companies may also prove to be significant competitors, particularly through collaborative arrangements with large and established companies. These competitors
also compete with us in recruiting and retaining qualified scientific and management personnel and establishing clinical trial sites and patient registration for clinical trials, as
well as in acquiring technologies complementary to, or necessary for, our programs.

Intellectual Property and Barriers to Entry

We strive to protect the proprietary technologies that we believe are important to our business, including pursuing and maintaining patent protection intended to cover
our product candidates and their use, as well as other inventions that are important to our business. In addition to patent protection, we also rely on know-how, confidentiality
agreements, invention assignment agreements and trade secrets to protect aspects of our business that are not amenable to, or that we do not consider appropriate for, patent
protection, to develop and maintain our proprietary position. The confidentiality agreements are designed to protect our proprietary information and the invention assignment
agreements are designed to grant us ownership of technologies that are developed for us by our employees, consultants or certain other third parties. We 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 our agreements and security measures, either may be breached, and we may not have adequate remedies. In addition, our trade secrets
may otherwise become known or independently discovered by competitors.

Our  commercial  success  depends  in  part  upon  our  ability  to  obtain  and  maintain  patent  and  other  proprietary  protection  for  commercially  important  technologies,
inventions and trade secrets related to our business, defend and enforce our intellectual property rights, particularly our patent rights, preserve the confidentiality of our trade
secrets and operate without infringing valid and enforceable intellectual property rights of others.

The patent positions for biotechnology companies like us are generally uncertain and can involve complex legal, scientific and factual issues. In addition, the coverage
claimed in a patent application can be significantly reduced before a patent is issued, and its scope can be reinterpreted and even challenged after issuance. As a result, we
cannot guarantee that any of our product candidates will be protectable or remain protected by enforceable patents. We cannot predict whether the patent applications we are
currently pursuing will issue as patents in any particular jurisdiction or whether the claims of any issued patents will provide sufficient proprietary protection from competitors.
Any patents that we hold may be challenged, circumvented or invalidated by third parties.

As  of  March  1,  2022,  our  patent  estate  (all  of  which  has  been  in-licensed)  included  one  issued  U.S.  patent,  two  granted  foreign  patents,  nine  pending  U.S.  patent

applications, and 43 pending foreign patent applications. See “—

34

Our Material Agreements—Amended and Restated License Agreement with the Trustees of the University of Pennsylvania and the Children’s Hospital of Philadelphia.”

With  regard  to  our  DSG3-CAART  and  DSG3/1-CAART  product  candidates,  we  have  one  issued  U.S.  patent  with  claims  directed  to  a  genetically  modified  cell
containing a chimeric autoantibody receptor containing an extracellular domain containing DSG3, DSG1 or fragments thereof, which is scheduled to expire in 2035, without
taking  a  potential  patent  term  extension  into  account.  We  also  have  four  pending  U.S.  patent  applications  and  counterpart  patents  granted  in  Europe  and  China,  which  are
scheduled to expire in 2035, and patent applications pending in Canada, China and Europe. This patent family is owned by Penn and exclusively licensed to us in the field of the
license.

With  regard  to  our  MuSK-CAAR  T  cell  product  candidate,  we  have  one  pending  U.S.  patent  application  and  counterpart  patent  applications  pending  in Australia,
Canada, China, Europe, Israel, Japan, Korea, Mexico, New Zealand, and Russia, which if issued, would be expected to expire in 2039. This patent family is owned by Penn and
exclusively licensed to us in the field of the license.

With regard to our PLA2R-CAAR T cell product candidate, we have two pending U.S. patent applications and counterpart patent applications pending in Australia,
Canada, China, Europe, Israel, Japan, Korea, Mexico, New Zealand, and Russia, which if issued, would be expected to expire in 2039. This patent family is owned by Penn and
exclusively licensed to us in the field of the license.

With  regard  to  our  FVIII-CAAR  T  cell  product  candidate,  we  have  one  pending  U.S.  patent  application  and  counterpart  patent  applications  pending  in Australia,
Canada, China, Europe, Japan, Hong Kong, Korea, Mexico, New Zealand, and Russia, which if issued, would be expected to expire in 2037. This patent family is co-owned by
Penn and CHOP and is exclusively licensed to us in the field of the license.

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 earliest date of filing a non-provisional patent application.

In the United States, the term of a patent covering an FDA-approved drug may be eligible for a patent term extension under the Hatch-Waxman Act as compensation
for the loss of patent term during the FDA regulatory review process. The period of extension may be up to five years beyond the expiration of the patent, but cannot extend the
remaining term of a patent beyond a total of 14 years from the date of product approval. Only one patent among those eligible for an extension may be extended, and a given
patent may only be extended once. Similar provisions are available in Europe and in certain other jurisdictions to extend the term of a patent that covers an approved drug. It is
possible that issued U.S. patents covering each of our product candidates may be entitled to patent term extensions. If our product candidates receive FDA approval, we intend
to apply for patent term extensions, if available, to extend the term of patents that cover the approved product candidates. We also intend to seek patent term extensions in any
jurisdictions  where  they  are  available,  however,  there  is  no  guarantee  that  the  applicable  authorities,  including  the  FDA,  will  agree  with  our  assessment  of  whether  such
extensions should be granted, and even if granted, the length of such extensions.

In  addition  to  patent  protection,  we  also  rely  on  know-how  and  trade  secret  protection  for  our  proprietary  information  that  is  not  amenable  to,  or  that  we  do  not
consider appropriate for, patent protection, to develop and maintain our proprietary position. However, trade secrets can be difficult to protect. Although we take steps to protect
our proprietary information, including restricting access to our premises and our confidential information, as well as entering into agreements with our employees, consultants,
advisors  and  potential  collaborators,  third  parties  may  independently  develop  the  same  or  similar  proprietary  information  or  may  otherwise  gain  access  to  our  proprietary
information. As a result, we may be unable to meaningfully protect our know-how, trade secrets, and other proprietary information.

In addition, we plan to rely on regulatory protection based on orphan drug exclusivities, data exclusivities, and market exclusivities. See “—Government Regulation”

for additional information.

35

Our Material Agreements

Amended and Restated License Agreement with the Trustees of the University of Pennsylvania and the Children’s Hospital of Philadelphia

In July 2019, we entered into an amended and restated license agreement, or the License Agreement, as further amended in May 2020 and October 2021, with Penn
and CHOP, collectively the Institutions, pursuant to which we obtained (a) a non-exclusive, non-sublicensable, worldwide research license to make, have made and use products
in  two  subfields  of  use,  (b)  effective  as  of  October  2018,  an  exclusive,  worldwide,  royalty-bearing  license,  with  the  right  to  sublicense,  under  certain  patent  rights  of  the
Institution to make, use, sell, offer for sale and import products in the same two subfields of use, and (c) effective as of October 2018, a non-exclusive, worldwide, royalty-
bearing license, with limited rights to sublicense, under certain of Penn’s know-how, which know-how satisfies certain criteria and is listed on a mutually agreed-to schedule, to
make, have made, use, sell, offer for sale, import and have imported products in the same two subfields of use. Our rights are subject to the rights of the U.S. government and
certain rights retained by the Institutions. The License Agreement was amended in May 2020 to add certain intellectual property relating to one of the two undisclosed disease
targets and in October 2021 to extend certain dates by which we must achieve certain financial and regulatory milestones.

Unless earlier terminated, the License Agreement expires on the expiration or abandonment or other termination of the last valid claim in the intellectual property we
license from Penn. We may terminate the License Agreement at any time for convenience upon 60 days written notice. In the event of an uncured, material breach, Penn may
terminate the License Agreement upon 60 days written notice.

Penn maintains control of all filing, prosecution and maintenance of the Institutions’ patent rights licensed by us, and we are responsible for all ongoing patent costs
during  the  term  of  the  agreement.  We  also  reimbursed  Penn  for  its  out-of-pocket  expenses  incurred  prior  to  the  effective  date  of  the  agreement  with  respect  to  the  filing,
prosecution and maintenance of the patent rights licensed by us. Under the terms of the License Agreement, we were also obligated to pay $2.0 million annually for three years
beginning August  2018  for  funding  to  the  laboratories  of  each  of  Drs.  Milone  and  Payne.  See  “—Sponsored  Research Agreements  with  the  Trustees  of  the  University  of
Pennsylvania.”

Under the License Agreement, we must use commercially reasonable efforts to develop and commercialize a product in each subfield. During the term of the License
Agreement until the first commercial sale of the first product, we are obligated to pay Penn a non-refundable, non-creditable annual license maintenance fee of $10,000. We are
required to pay certain milestone payments upon the achievement of specified clinical and commercial milestones. Milestone payments are reduced by a certain percentage for
the second product that achieves a milestone, by an additional percentage for the third product that achieves a milestone, and so on, for each subsequent product that achieves a
milestone. In the event that we are able to successfully develop and launch multiple products under the License Agreement, total milestone payments could be approximately
$21.0 million. Penn is also eligible to receive tiered royalties at percentage rates in the low single-digits, subject to an annual minimum royalty, on annual worldwide net sales
of  any  products  that  are  commercialized  by  us,  our  affiliates  or  our  sublicensees  that  contain,  use,  embody,  result  from  the  use  of  or  incorporate,  or  are  covered  by,  the
intellectual property licensed by us. To the extent we sublicense our license rights under the License Agreement, Penn would be eligible to receive tiered sublicense income at
percentage rates in the mid-single to low double-digits. We have also entered into a subscription and technology transfer agreement with Penn, pursuant to which we owed Penn
an upfront subscription fee, which was paid in 2019, and a nominal non-refundable royalty on the net sales of products, a portion of which will be credited toward milestone
payments and royalties under this License Agreement. Technology transfer activities would be at our cost and subject to agreement as to the technology to be transferred.

Sponsored Research Agreements with Penn

Dr. Michael Milone

In April  2018,  we  entered  into  a  Sponsored  Research Agreement  with  Penn  for  the  laboratory  of  Dr.  Milone,  or  the  Milone  SRA,  pursuant  to  which  we  agreed  to
sponsor certain research related to the development of (i) T cell based immunotherapies for autoimmune and alloimmune antibodies of pathologic significance and (ii) a clinical
grade microfluidic device designed for single step selection and activation of T cells from blood samples to be conducted in Dr. Milone’s laboratory at Penn. Under the Milone
SRA, Penn granted us a perpetual, irrevocable, non-transferable, non-exclusive license to use all intellectual property resulting from the research sponsored by us for internal
research purposes. In addition, Penn granted us an option to include, in exchange for a fee, any intellectual property resulting from the research sponsored by us that relates to
CAAR T cell therapies for hemophilia and/or pemphigus within the

36

scope of the License Agreement. Penn also granted us an option to negotiate a license to all other intellectual property resulting from the research sponsored by us. In April
2021 and October 2021, the Milone SRA was amended to extend the term of the original research plan. Unless  earlier  terminated,  the Milone  SRA  will  expire in  November
2022.

Dr. Aimee Payne

In April 2018, we entered into a Sponsored Research Agreement, or SRA, with Penn for the laboratory of Dr. Payne, or the Payne SRA, pursuant to which we agreed to
sponsor certain research related to the development of T cell based immunotherapies for autoimmune and alloimmune antibodies of pathologic significance to be conducted in
Dr. Payne’s laboratory at Penn. In May 2020, the Payne SRA was amended to  include CAAR design and optimization efforts in three additional B cell-mediated autoimmune
diseases.  In August  2020,  this  agreement  was  further  amended  to  extend  the  term  of  the  original  research  plan.  In  December  2021,  we  further  amended  the  Payne  SRA  to
extend the term and expand the workplan to include additional correlative studies related to the  DesCAARTes TM  trial. Under  the  Payne  SRA,  Penn  granted  us  a  perpetual,
irrevocable, non-transferable, non-exclusive license to use all intellectual property resulting from the research sponsored by us for internal research purposes. In addition, Penn
granted us an option to include, in exchange for a fee, any intellectual property resulting from the research sponsored by us that relates to CAAR T cell therapies for hemophilia,
MG and/or pemphigus within the scope of the License Agreement. Penn also granted us an option to negotiate a license to all other intellectual property resulting from the
research sponsored by us. Unless earlier terminated, the Payne SRA will expire in December 2024.

We  have  estimated  the  total  cost  of  the  two  SRAs  to  be  $12.5  million,  which  satisfies  the  $2.0  million  annual  obligation  under  the  License Agreement. As  of

December 31, 2021, $9.9 million of cost has been incurred pursuant to the Milone and Payne SRAs.

Dr. Drew Weissman

In December 2021, we entered into a SRA with Penn for the laboratory of Dr. Drew Weissman, or the Weissman SRA. Under the Weissman SRA, discovery-stage
proof of concept studies for lipid nanoparticle mRNA for the delivery and/or enhancement of CAAR technology is being conducted. Under the Weissman SRA, Penn granted us
a non-transferable, non-exclusive license to use certain intellectual property for specific internal research purposes and further grants us the first option to negotiate to acquire,
subject to agreement on commercial terms, an exclusive or non-exclusive worldwide license to certain patent rights for specific CAAR products developed under the Weissman
SRA. Unless earlier terminated, the Weissman SRA will expire in December 2023. Pursuant to the Weissman SRA, we also entered into an Option Agreement with Penn, or the
Weissman Option, which grants us the option to negotiate to acquire a non-exclusive worldwide license to certain patent rights in connection with the Weissman SRA.

Master Translational Research Services Agreement with Penn

In  October  2018,  we  entered  into  a  Master  Translational  Research  Services Agreement  with  Penn,  or  the  Services Agreement,  pursuant  to  which  Penn  agreed  to
perform  certain  services  related  to  the  research  and  development  of  the  technology  licensed  to  us  under  the  License Agreement,  as  well  as  certain  clinical,  regulatory  and
manufacturing services. The Services Agreement will expire on the later of (i) October 19, 2021 or (ii) completion of the services for which we have engaged Penn under the
Services Agreement. Either party may terminate this agreement with or without cause upon a certain number of days’ prior written notice. The services encompassed by the
Services Agreement are performed by different organizations at Penn pursuant to certain addenda to the Services Agreement, including the Center for Advanced Retinal and
Ocular Therapeutics, or CAROT, Addendum, as amended in May 2020, and the CVPF Addendum. In addition, in July 2019 we entered into an Alliance Agreement with Penn,
pursuant to which we will pay Penn a nominal annual fee in order for Penn to provide an adequate and consistent level of support to the services that it provides to us.

The CAROT Addendum

Under the CAROT Addendum, Penn manufactures vector that is then to be used by the CVPF in the manufacture of our product candidates. In the event that certain
materials owned by Penn are incorporated into a product developed for us, Penn has agreed to grant us a limited license to use those materials. Further, Penn agreed to grant us
an  exclusive,  paid-up,  royalty-free,  transferable,  irrevocable,  perpetual  exclusive  license  to  any  deliverables  produced  under  the  CAROT Addendum,  except  with  respect  to
certain technical information of Penn that is contained or

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incorporated  in  the  deliverables,  to  which  Penn  agreed  to  grant  us  a  limited  nonexclusive  license.  However,  any  necessary  technology  transfer  would  be  pursuant  to  the
subscription and technology transfer agreement described above.

The CVPF Addendum

Under  the  CVPF Addendum,  Penn  conducts  process  validation  studies  and  large-scale  engineering  runs  for  our  product  candidates.  Under  the  CVPF Addendum,
CVPF will contractually agree to manufacture agreed upon quantities of DSG3-CAART material for use in connection with our DesCAARTes TM trial, unless the agreement is
terminated by either party. Any necessary technology transfer would be pursuant to the subscription and technology transfer agreement described above.

Government Regulation

U.S. Regulation

As a biopharmaceutical company that operates in the United States, 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 facilities in compliance with cGMP for biologics. The FDA categorizes human cell- or
tissue-based products as either minimally manipulated or more than minimally manipulated, and has determined that more than minimally manipulated products require clinical
trials to demonstrate product safety and efficacy and the submission of a BLA for marketing authorization. Our products are considered more than minimally manipulated and
will require evaluation in clinical trials and the submission and approval of a BLA before we can market them.

Government  authorities  in  the  United  States  (at  the  federal,  state  and  local  level)  and  in  other  countries  extensively  regulate,  among  other  things,  the  research,
development, testing, manufacturing, quality control, approval, labeling, packaging, storage, record-keeping, promotion, advertising, distribution, 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  United  States  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 United States, although there can be important differences.
Additionally, some significant aspects of regulation in Europe are addressed in a centralized way, but country-specific regulation remains essential in many respects. The process
for obtaining regulatory marketing approvals and the subsequent compliance with appropriate federal, state, local and foreign statutes and regulations require the expenditure of
substantial time and financial resources.

U.S. Biological Product Development

In the United States, the FDA regulates biologics under the Federal Food, Drug, and Cosmetic Act, or FDCA, and the Public Health Service Act, or PHSA, and their
implementing regulations. Biologics are also subject to other federal, state and local statutes and regulations. The process of obtaining regulatory approvals and the subsequent
compliance with appropriate federal, state, local and foreign statutes and regulations require the expenditure of substantial time and financial resources. Failure to comply with
the  applicable  U.S.  requirements  at  any  time  during  the  product  development  process,  approval  process  or  after  approval,  may  result  in  delays  to  the  conduct  of  a  study,
regulatory review and approval or subject an applicant to administrative or judicial sanctions. These sanctions could include, among other actions, the FDA’s refusal to approve
pending applications, withdrawal of an approval, license suspension or revocation, refusal to allow an applicant to proceed with clinical trials, imposition of a clinical hold,
issuance of untitled or warning letters, product recalls or withdrawals from the market, product seizures, total or partial suspension of production or distribution, injunctions,
fines, refusals of government contracts, restitution, disgorgement of profits, or civil or criminal investigations or penalties. Any agency or judicial enforcement action could
have a material adverse effect on us.

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Our drug product candidates must be approved by the FDA through the Biologics License Application, or BLA, process before they may be legally marketed in the

United States. The process required by the FDA before a biologic may be marketed in the United States generally involves the following:

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•

•

•

•

•

completion  of  extensive  nonclinical,  sometimes  referred  to  as  preclinical,  laboratory  tests,  animal  studies  and  formulation  studies  in  accordance  with
applicable regulations, including the FDA’s Good Laboratory Practice, or GLP, regulations and standards;

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

approval by an independent institutional review board, or IRB, representing each clinical site before each clinical trial may be initiated;

performance  of  adequate  and  well-controlled  human  clinical  trials  in  accordance  with  applicable  IND  regulations,  good  clinical  practices,  or  GCPs,  and
other clinical trial-related regulations to establish the safety and efficacy of the proposed drug product candidate for its proposed indication;

submission to the FDA of a BLA, which includes not only the results of the clinical trials, but also, detailed information on the chemistry, manufacture and
quality controls for the product candidate and proposed labeling;

satisfactory completion of an FDA pre-approval inspection of the manufacturing facility or facilities where the product is produced to assess compliance
with the FDA’s current good manufacturing practice, or cGMP, requirements to assure that the facilities, methods and controls are adequate to preserve the
product’s identity, strength, quality, purity and potency;

potential FDA audit of the preclinical trial sites and/or clinical trial sites that generated the data in support of the BLA; and

FDA review and approval of the BLA prior to any commercial marketing or sale of the product in the United States.

The data required to support a BLA is generated in two distinct development  stages:  preclinical  and  clinical.  The  preclinical  development  stage  generally  involves
laboratory evaluations of drug chemistry, formulation and stability, as well as studies to evaluate toxicity in animals, which support subsequent clinical testing. The conduct of
the  preclinical  studies  must  comply  with  federal  regulations,  including  GLPs.  The  sponsor  must  submit  the  results  of  the  preclinical  studies,  together  with  manufacturing
information, analytical data, any available clinical data or literature and a proposed clinical protocol, as well as other information, to the FDA as part of the IND. An IND is a
request for authorization from the FDA to administer an investigational drug product to humans. The central focus of an IND submission is on the general investigational plan
and the protocol(s) for human trials. 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 IND on clinical hold within that 30-day time period. In such a case, the IND sponsor and the FDA must resolve any outstanding concerns
before the clinical trial can begin. The FDA may also impose clinical holds on a drug product candidate at any time before or during clinical trials due to safety concerns, non-
compliance, or other issues affecting the integrity of the trial. Accordingly, we cannot be sure that submission of an IND will result in the FDA allowing clinical trials to begin,
or that, once begun, issues will not arise that could cause the trial to be suspended or terminated.

In  addition  to  the  submission  of  an  IND  to  the  FDA  before  initiation  of  a  clinical  trial  in  the  United  States,  certain  human  clinical  trials  involving  recombinant  or
synthetic nucleic acid molecules are subject to oversight of institutional biosafety committees, or IBCs, as set forth in the NIH Guidelines for Research Involving Recombinant
or Synthetic Nucleic Acid Molecules, or NIH Guidelines. Under the NIH Guidelines, recombinant and synthetic nucleic acids are defined as: (i) molecules that are constructed
by  joining  nucleic  acid  molecules  and  that  can  replicate  in  a  living  cell  (i.e.,  recombinant  nucleic  acids);  (ii)  nucleic  acid  molecules  that  are  chemically  or  by  other  means
synthesized or amplified, including those that are chemically or otherwise modified but can base pair with naturally occurring nucleic acid molecules (i.e., synthetic nucleic
acids);  or  (iii)  molecules  that  result  from  the  replication  of  those  described  in  (i)  or  (ii).  Specifically,  under  the  NIH  Guidelines,  supervision  of  human  gene  transfer  trials
includes evaluation and assessment by an IBC, a local institutional committee that reviews and oversees research utilizing recombinant or synthetic nucleic acid molecules at
that institution. The IBC assesses the safety of the research and identifies any potential risk to public health or the environment, and such review may result in some delay before
initiation of a clinical trial. While the NIH Guidelines are not mandatory unless the research in question is being

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conducted  at  or  sponsored  by  institutions  receiving  NIH  funding  of  recombinant  or  synthetic  nucleic  acid  molecule  research,  many  companies  and  other  institutions  not
otherwise subject to the NIH Guidelines voluntarily follow them.

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

There are also requirements governing the reporting of ongoing clinical trials and completed clinical trial results to public registries. Sponsors of certain clinical trials

of FDA-regulated products, including biologics, are required to register and disclose certain clinical trial information, which is publicly available at www.clinicaltrials.gov.

Clinical trials are generally conducted in three sequential phases, known as Phase 1, Phase 2 and Phase 3, and may overlap. Phase 1 clinical trials generally involve a
small number of healthy volunteers who are initially exposed to a single dose and then multiple doses of the drug product candidate. The primary purpose of these clinical trials
is to assess the metabolism, pharmacologic action tolerability, adverse effects, and safety of the drug product candidate and, if possible, to gain early evidence on effectiveness.
Phase 2 clinical trials typically involve studies in disease-affected patients to determine the dose required to produce the desired benefits. At the same time, safety and further
pharmacokinetic and pharmacodynamic information is collected, as well as identification of possible adverse effects and safety risks and preliminary evaluation of efficacy.
Phase 3 clinical trials generally involve large numbers of patients at multiple sites, in multiple countries, and are designed to provide  the  data  necessary  to  demonstrate  the
efficacy  of  the  product  for  its  intended  use,  its  safety  in  use,  and  to  establish  the  overall  benefit/risk  relationship  of  the  product  and  provide  an  adequate  basis  for  product
approval. Phase 3 clinical trials may include comparisons with placebo and/or other comparator treatments. The duration of treatment is often extended to mimic the actual use
of a product during marketing. Generally, two adequate and well-controlled Phase 3 clinical trials are required by the FDA for approval of a BLA. In certain instances, FDA
may condition approval of a BLA on the sponsor’s agreement to conduct additional clinical trials to further assess the biologic’s safety and effectiveness after BLA approval.
Such post-approval trials are sometimes referred to as Phase 4 clinical trials. These trials are used to gain additional experience from the treatment of patients in the intended
therapeutic indication and further document clinical benefit in the case of drugs approved under Accelerated Approval regulations. Failure to exhibit due diligence with regard to
conducting Phase 4 clinical trials could result in withdrawal of approval for products.

Progress reports detailing the results of the clinical trials, among other information, must be submitted at least annually to the FDA, and written IND safety reports
must be submitted to the FDA and the investigators for serious and unexpected suspected adverse events, findings from other studies suggesting a significant risk to humans
exposed to the biologic, findings from animal or in vitro testing that suggest a significant risk for human subjects, and any clinically important increase in the rate of a serious
suspected adverse reaction over that listed in the protocol or investigator brochure. Phase 1, Phase 2 and Phase 3 clinical trials may not be completed successfully within any
specified  period,  if  at  all.  The  FDA,  the  IRB,  or  the  sponsor  may  suspend  or  terminate  a  clinical  trial  at  any  time  on  various  grounds,  including  a  finding  that  the  research
subjects or patients are being exposed to an unacceptable health risk. Similarly, an IRB can suspend or terminate approval of a clinical trial at its institution if the clinical trial is
not being conducted in accordance with the IRB’s requirements or if the drug has been associated with unexpected serious harm to patients. Additionally, some clinical trials are
overseen  by  an  independent  group  of  qualified  experts  organized  by  the  clinical  trial  sponsor,  known  as  a  data  safety  monitoring  board  or  committee.  This  group  provides
authorization for whether or not a trial may move forward at designated intervals based on access to certain data from the trial and may halt the clinical trial if it determines that
there is an unacceptable safety risk for subjects or other grounds, such as interim data suggesting a lack of efficacy. We may also suspend or terminate a clinical trial based on
evolving business objectives and/or competitive climate. Concurrent with clinical trials, companies usually complete additional animal studies and must also develop additional
information about the chemistry and physical characteristics of the drug product candidate as well as finalize a process for manufacturing the product in commercial quantities
in accordance with cGMP requirements. The manufacturing process must be capable of consistently producing quality batches of the drug product candidate and, among other
things, must develop methods for testing the identity, strength,

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quality, potency and purity of the final product. Additionally, appropriate packaging must be selected and tested and stability studies must be conducted to demonstrate that the
drug product candidate does not undergo unacceptable deterioration over its shelf life.

BLA and FDA Review Process

Following trial completion, trial data are analyzed to assess safety and efficacy. The results of preclinical studies and clinical trials are then submitted to the FDA as
part of a BLA, along with proposed labeling for the product and information about the manufacturing process and facilities that will be used to ensure product quality, results of
analytical testing conducted on the chemistry of the drug product candidate, and other relevant information. The BLA is a request for approval to market the biologic for one or
more specified indications and must contain proof of safety, purity, potency and efficacy, which is demonstrated by extensive preclinical and clinical testing. The application
may include both negative or ambiguous results of preclinical and clinical trials as well as positive findings. Data may come from company-sponsored clinical trials intended to
test the safety and efficacy of a use of a product, or from a number of alternative sources, including studies initiated by investigators. To support marketing approval, the data
submitted must be sufficient in quality and quantity to establish the safety and efficacy of the investigational product to the satisfaction of the FDA. FDA approval of a BLA
must be obtained before a biologic may be marketed in the United States.

Under the Prescription Drug User Fee Act, or PDUFA, as amended, each BLA must be accompanied by a significant user fee, which is adjusted on an annual basis.
PDUFA also imposes an annual prescription drug product program fee. 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.

Once a BLA has been accepted for filing, which occurs, if at all, sixty days after the BLA’s submission, the FDA’s goal is to review BLAs within 10 months of the
filing date for standard review or six months of the filing date for priority review, if the application is for a product intended for a serious or life-threatening condition and the
product, if approved, would provide a significant improvement in safety or effectiveness. The FDA has substantial discretion in the approval process and may refuse to accept
any application or decide that the data is insufficient for approval, and may require additional preclinical, clinical or other studies before it accepts the filing. Additionally, the
review process is often significantly extended by FDA requests for additional information or clarification.

After the BLA submission is accepted for filing, the FDA reviews the BLA to determine, among other things, whether the proposed drug product candidate is safe and
effective for its intended use, and whether the drug product candidate is being manufactured in accordance with cGMP to assure and preserve the drug product candidate’s
identity, strength, quality, purity and potency. The FDA may refer applications for novel drug product candidates or drug product candidates which present difficult questions of
safety  or  efficacy  to  an  advisory  committee,  typically  a  panel  that  includes  clinicians  and  other  experts,  for  review,  evaluation  and  a  recommendation  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. The FDA will likely re-analyze the clinical trial data, which could result in extensive discussions between the FDA and us during the review
process. The review and evaluation of a BLA by the FDA is extensive and time consuming and may take longer than originally planned to complete, and we may not receive a
timely approval, if at all.

Before approving a BLA, the FDA will conduct a pre-approval inspection of the manufacturing facilities for the new product to determine whether the facilities comply
with  cGMPs.  The  FDA  will  not  approve  the  product  unless  it  determines  that  the  manufacturing  processes  and  facilities  are  in  compliance  with  cGMP  requirements  and
adequate to assure consistent production of the product within required specifications. In addition, before approving a BLA, the FDA may also audit data from clinical trials to
ensure compliance with GCP requirements. After the FDA evaluates the application, manufacturing process and manufacturing facilities, it may issue an approval letter or a
Complete  Response  Letter. An  approval  letter  authorizes  commercial  marketing  of  the  product  with  specific  prescribing  information  for  specific  indications. A  Complete
Response Letter indicates that the review cycle of the application is complete and the application will not be approved in its present form. A Complete Response Letter usually
describes all of the specific deficiencies in the BLA identified by the FDA. The Complete Response Letter may require additional clinical data and/or an additional pivotal Phase
3  clinical  trial(s),  and/or  other  significant  and  time-consuming  requirements  related  to  clinical  trials,  preclinical  studies  or  manufacturing.  If  a  Complete  Response  Letter  is
issued, the applicant may either resubmit the BLA, addressing all of the deficiencies identified in the letter, withdraw

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the application or request a hearing. Even if such data and information is submitted, the FDA may ultimately decide that the BLA does not satisfy the criteria for approval. Data
obtained from clinical trials are not always conclusive, and the FDA may interpret data differently than we interpret the same data.

There is no assurance that the FDA will ultimately approve a product for marketing in the United States, and we may encounter significant difficulties or costs during
the  review  process.  If  a  product  receives  marketing  approval,  the  approval  may  be  significantly  limited  to  specific  populations,  severities  of  allergies,  and  dosages  or  the
indications for use may otherwise be limited, which could restrict the commercial value of the product. Further, the FDA may require that certain contraindications, warnings or
precautions be included in the product labeling or may condition the approval of the BLA on other changes to the proposed labeling, development of adequate controls and
specifications, or a commitment to conduct post-market testing or clinical trials and surveillance to monitor the effects of approved products. For example, the FDA may require
Phase 4 testing which involves clinical trials designed to further assess the product’s safety and effectiveness and may require testing and surveillance programs to monitor the
safety  of  approved  products  that  have  been  commercialized.  The  FDA  may  also  place  other  conditions  on  approvals  including  the  requirement  for  a  Risk  Evaluation  and
Mitigation Strategy, or REMS, to assure the safe use of the product. If the FDA concludes a REMS is needed, the sponsor of the BLA must submit a proposed REMS. The FDA
will not approve the BLA without an approved REMS, if required. A REMS could include medication guides, physician communication plans, or elements to assure safe use,
such as restricted distribution methods, patient registries and other risk minimization tools. Any of these limitations on approval or marketing could restrict the commercial
promotion, distribution, prescription or dispensing of products. Product approvals may be withdrawn for non-compliance with regulatory standards or based on the results of
post-market  studies  or  surveillance  programs.  Additionally,  post-approval,  many  types  of  changes  to  the  approved  product,  such  as  adding  new  indications,  changing
manufacturing processes and adding labeling claims, are subject to further testing requirements and FDA review and approval. Such post-approval requirements can be costly
and time-consuming and can affect the potential market and profitability of the product.

Orphan Designation and Exclusivity

Under the Orphan Drug Act, the FDA may grant orphan designation to a drug or biological product intended to treat a rare disease or condition, which is generally a
disease or condition that affects fewer than 200,000 individuals in the United States, or more than 200,000 individuals in the United States and for which there is no reasonable
expectation that the cost of developing and making the product available in the United States for this type of disease or condition will be recovered from sales of the product.

Orphan drug designation must be requested before submitting an NDA or BLA. After the FDA grants orphan drug designation, the identity of the therapeutic agent and
its potential orphan use are disclosed publicly by the FDA. Orphan drug designation does not convey any advantage in or shorten the duration of the regulatory review and
approval process.

If a product that has orphan drug designation subsequently receives the first FDA approval for the disease or condition for which it has such designation, the product is
entitled to orphan drug exclusivity, which means that the FDA may not approve any other applications to market the same drug or biologic for the same indication for seven
years from the date of such approval, except in limited circumstances, such as a showing of clinical superiority to the product with orphan exclusivity on the basis of greater
effectiveness or safety or providing a major contribution to patient care or in instances of drug supply issues. Competitors, however, may receive approval of either a different
product for the same indication or the same product for a different indication but that could be used off-label in the orphan indication. Orphan drug exclusivity also could block
the approval of one of our products for seven years if a competitor obtains approval before we do for the same product, as defined by the FDA, for the same indication we are
seeking  approval,  or  if  our  product  is  determined  to  be  contained  within  the  scope  of  the  competitor’s  product  for  the  same  indication  or  disease.  If  we  pursue  marketing
approval for an indication broader than the orphan drug designation we have received, we may not be entitled to orphan drug exclusivity. Orphan drug status in the European
Union has similar, but not identical, requirements and benefits.

Expedited Development and Review Programs

The  FDA  has  a  fast  track  program  that  is  intended  to  expedite  or  facilitate  the  process  for  reviewing  new  drugs  and  biological  products  that  meet  certain  criteria.

Specifically, new drugs and biological products are eligible for fast

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track designation if they are intended to treat a serious or life-threatening condition and nonclinical or clinical data demonstrate the potential to address unmet medical needs for
the condition. Fast track designation applies to the combination of the product and the specific indication for which it is being studied. The sponsor of a new drug or biologic
may request the FDA to designate the drug or biologic as a  fast track product concurrently with, or at any time after, submission of an IND, and the FDA must determine if the
product qualifies for fast track designation within 60 days of receipt of the sponsor’s request. Under the fast track designation, the FDA may consider for review sections of the
marketing application on a rolling basis before the complete application is submitted, if the sponsor provides a schedule for the submission of the sections of the application, the
FDA agrees to accept sections of the application and determines that the schedule is acceptable, and the sponsor pays any required user fees upon submission of the first section
of the application.

Any  product  submitted  to  the  FDA  for  marketing,  including  under  a  fast  track  program,  may  be  eligible  for  other  types  of  FDA  programs  intended  to  expedite
development and review, such as priority review and accelerated approval. Any product is eligible for priority review, or review within a six-month timeframe from the date a
complete  BLA  is  accepted  for  filing,  if  it  has  the  potential  to  provide  a  significant  improvement  in  safety  and  effectiveness  compared  to  available  therapies.  The  FDA  will
attempt to direct additional resources to the evaluation of an application for a new drug or biological product designated for priority review in an effort to facilitate the review.

Additionally,  a  product  may  be  eligible  for  accelerated  approval. An  investigational  drug  may  obtain  accelerated  approval  if  it  treats  a  serious  or  life-threatening
condition and generally 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, or IMM, that is reasonably likely to predict an effect on IMM or other
clinical benefit. As a condition of approval, the FDA may require that a sponsor of a drug or biological product receiving  accelerated  approval  perform  adequate  and  well-
controlled post-marketing clinical trials. If the FDA concludes that a drug shown to be effective can be safely used only if distribution or use is restricted, it will require such
post-marketing restrictions as it deems necessary to assure safe use of the drug, such as:

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•

distribution restricted to certain facilities or physicians with special training or experience; or

distribution conditioned on the performance of specified medical procedures.

The limitations imposed would be commensurate with the specific safety concerns presented by the product. 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. Fast track designation, priority
review and accelerated approval do not change the standards for approval but may expedite the development or approval process.

Breakthrough Designation

A product can be designated as a breakthrough therapy if it is intended to treat a serious or life-threatening condition and preliminary clinical evidence indicates that it
may  demonstrate  substantial  improvement  over  existing  therapies  on  one  or  more  clinically  significant  endpoints. A  sponsor  may  request  that  a  drug  product  candidate  be
designated as a breakthrough therapy concurrently with, or at any time after, the submission of an IND, and the FDA must determine if the drug product candidate qualifies for
breakthrough therapy designation within 60 days of receipt of the sponsor’s request. If so designated, the FDA shall act to expedite the development and review of the product’s
marketing application, including by meeting with the sponsor throughout the product’s development, providing  timely  advice  to  the  sponsor  to  ensure  that  the  development
program to gather preclinical and clinical data is as efficient as practicable, involving senior managers and experienced review staff in a cross-disciplinary review, assigning a
cross-disciplinary project lead for the FDA review team to facilitate an efficient review of the development program and to serve as a scientific liaison between the review team
and the sponsor, and taking steps to ensure that the design of the clinical trials is as efficient as practicable.

Accelerated Approval for Regenerative Medicine Advanced Therapies

FDA’s  regenerative  medicine  advanced  therapy  (RMAT)  program  is  intended  to  facilitate  efficient  development  and  expedite  review  of  regenerative  medicine

advanced therapies, which are intended to treat, modify, reverse, or cure

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a serious or life-threatening disease or condition. A drug sponsor may request that FDA designate a drug as an RMAT concurrently with or at any time after submission of an
IND.  FDA  has  60  calendar  days  to  determine  whether  the  drug  meets  the  criteria,  including  whether  there  is  preliminary  clinical  evidence  indicating  that  the  drug  has  the
potential to address unmet medical needs for a serious or life-threatening disease or condition. A BLA for  an RMAT may be eligible for priority review or accelerated approval
through (1) surrogate or intermediate endpoints reasonably likely to predict long-term clinical benefit or (2) reliance upon data obtained from a meaningful number of sites.
Benefits of such designation also include early interactions with FDA to discuss any potential surrogate or intermediate endpoint to be used to support accelerated approval. A n
RMAT  that  is  granted  accelerated  approval  and  is  subject  to  post  approval  requirements  may  fulfill  such  requirements  through  the  submission  of  clinical  evidence,  clinical
studies, patient registries, or other sources of real world evidence, such as electronic health records; the collection of larger confirmatory data sets; or post approval monitoring
of all patients treated with such therapy prior to its approval.

Pediatric Trials

Under the Pediatric Research Equity Act, or PREA, a BLA or supplement to a BLA must contain data to assess the safety and efficacy 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
FDCA requires that a sponsor who is planning to submit a marketing application for a drug or biological product that includes a new active ingredient, new indication, new
dosage form, new dosing regimen or new route of administration submit an initial Pediatric Study Plan, or PSP, within sixty days of an end-of-Phase 2 meeting or as may be
agreed between the sponsor and FDA. The initial PSP must include an outline of the pediatric study or studies that the sponsor plans to conduct, including study objectives and
design,  age  groups,  relevant  endpoints  and  statistical  approach,  or  a  justification  for  not  including  such  detailed  information,  and  any  request  for  a  deferral  of  pediatric
assessments  or  a  full  or  partial  waiver  of  the  requirement  to  provide  data  from  pediatric  studies  along  with  supporting  information.  The  FDA  and  the  sponsor  must  reach
agreement  on  the  PSP. A  sponsor  can  submit  amendments  to  an  agreed-upon  initial  PSP  at  any  time  if  changes  to  the  pediatric  plan  need  to  be  considered  based  on  data
collected from nonclinical studies, early phase clinical trials, and/or other clinical development programs. The FDA may, on its own initiative or at the request of the applicant,
grant deferrals for submission of data or full or partial waivers.

Post-Marketing Requirements

Following  approval  of  a  new  product,  a  manufacturer  and  the  approved  product  are  subject  to  continuing  regulation  by  the  FDA,  including,  among  other  things,
monitoring  and  recordkeeping  activities,  reporting  to  the  applicable  regulatory  authorities  of  adverse  experiences  with  the  product,  providing  the  regulatory  authorities  with
updated safety and efficacy information, product sampling, distribution, and tracking and tracing requirements, and complying with promotion and advertising requirements,
which include, among others, standards for direct-to-consumer advertising, restrictions on promoting products for uses or in patient populations that are not described in the
product’s  approved  labeling  (known  as  “off-label  use”),  limitations  on  industry-sponsored  scientific  and  educational  activities,  and  requirements  for  promotional  activities
involving the internet. Although physicians may prescribe legally available drugs and biologics for off-label uses, manufacturers may not market or promote such off-label uses.

Modifications or enhancements to the product or its labeling or changes of the site of manufacture are often subject to the approval of the FDA and other regulators,
which may or may not be received or may result in a lengthy review process. Prescription drug promotional materials must be submitted to the FDA in conjunction with their
first use.

In the United States, once a product is approved, its manufacture is subject to comprehensive and continuing regulation by the FDA. The FDA regulations require that
products be manufactured in specific approved facilities and in accordance with cGMPs. We rely, and expect to continue to rely, on third parties for the production of clinical
and commercial quantities of our products in accordance with cGMP regulations. cGMP regulations require, among other things, quality control and quality assurance as well as
the  corresponding  maintenance  of  records  and  documentation  and  the  obligation  to  investigate  and  correct  any  deviations  from  cGMP.  Manufacturers  and  other  entities
involved  in  the  manufacture  and  distribution  of  approved  products  are  required  to  register  their  establishments  with  the  FDA  and  certain  state  agencies,  and  are  subject  to
periodic unannounced inspections by the FDA and certain state agencies for compliance with cGMP and other laws. Accordingly, manufacturers must continue to expend time,
money, and effort in the area of production and quality control to maintain cGMP compliance. These regulations also impose certain

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organizational,  procedural  and  documentation  requirements  with  respect  to  manufacturing  and  quality  assurance  activities.  BLA  holders  using  contract  manufacturers,
laboratories or packagers are responsible for the selection and monitoring of qualified firms, and, in certain circumstances, qualified suppliers to these firms. These firms and,
where applicable, their suppliers are subject to inspections by the FDA at any time, and the discovery of violative conditions, including failure to conform to cGMP, could result
in enforcement actions that interrupt the operation of any such facilities or the ability to distribute products manufactured, processed or tested by them. Discovery of problems
with a product after approval may result in restrictions on a product, manufacturer, or holder of an approved BLA, including, among other things, recall or withdrawal of the
product from the market.

The  FDA  also  may  require  post-approval  testing,  sometimes  referred  to  as  Phase  4  testing,  REMS  and  post-marketing  surveillance  to  monitor  the  effects  of  an
approved product or place conditions on an approval that could restrict the distribution or use of the product. Discovery of previously unknown problems with a product or the
failure to comply with applicable FDA requirements can have negative consequences, including adverse publicity, judicial or administrative enforcement, untitled or warning
letters from the FDA, mandated corrective advertising or communications with doctors, and civil or criminal penalties, among others. Newly discovered or developed safety or
effectiveness data may require changes to a product’s approved labeling, including the addition of new warnings and contraindications, and also may require the implementation
of  other  risk  management  measures. Also,  new  government  requirements,  including  those  resulting  from  new  legislation,  may  be  established,  or  the  FDA’s  policies  may
change, which could delay or prevent regulatory approval of our products under development.

Other Regulatory Matters

Manufacturing, sales, promotion and other activities following product approval are also subject to regulation by numerous regulatory authorities in addition to the
FDA, including, in the United States, the Centers for Medicare & Medicaid Services, or CMS, other divisions of the Department of Health and Human Services, or HHS (e.g.,
the  Office  of  Inspector  General,  or  OIG,  and  Office  for  Civil  Rights),  the  Drug  Enforcement Administration,  the  Consumer  Product  Safety  Commission,  the  Federal  Trade
Commission, the Occupational Safety & Health Administration, the Environmental Protection Agency and state and local governments. In the United States, sales, marketing
and  scientific/educational  programs  must  also  comply  with  federal  and  state  fraud  and  abuse  laws,  data  privacy  and  security  laws,  transparency  laws,  and  pricing  and
reimbursement requirements in connection with governmental payor programs, among others. The handling of any controlled substances must comply with the U.S. Controlled
Substances Act  and  Controlled  Substances  Import  and  Export Act.  Products  must  meet  applicable  child-resistant  packaging  requirements  under  the  U.S.  Poison  Prevention
Packaging Act. Manufacturing, sales, promotion and other activities are also potentially subject to federal and state consumer protection and unfair competition laws.

The distribution of pharmaceutical products is subject to additional requirements and regulations, including extensive record-keeping, licensing, storage and security

requirements intended to prevent the unauthorized sale of pharmaceutical products.

The failure to comply with regulatory requirements subjects firms to possible legal or regulatory action. Depending on the circumstances, failure to meet applicable
regulatory requirements can result in criminal prosecution, fines or other penalties, injunctions, recall or seizure of products, total or partial suspension of production, denial or
withdrawal of product approvals, or refusal to allow a firm to enter into supply contracts, including government contracts. In addition, even if a firm complies with FDA and
other requirements, new information regarding the safety or efficacy of a product could lead the FDA to modify or withdraw product approval. Prohibitions or restrictions on
sales or withdrawal of future products marketed by us could materially affect our business in an adverse way.

Changes  in  regulations,  statutes  or  the  interpretation  of  existing  regulations  could  impact  our  business  in  the  future  by  requiring,  for  example:  (i)  changes  to  our
manufacturing  arrangements;  (ii)  additions  or  modifications  to  product  labeling;  (iii)  the  recall  or  discontinuation  of  our  products;  or  (iv)  additional  record-keeping
requirements. If any such changes were to be imposed, they could adversely affect the operation of our business.

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U.S. Patent Term Restoration and Marketing Exclusivity

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

An  abbreviated  approval  pathway  for  biological  products  shown  to  be  biosimilar  to,  or  interchangeable  with,  an  FDA-licensed  reference  biological  product  was
created by the Biologics Price Competition and Innovation Act of 2009, or BPCI Act, which was part of the Patient Protection and Affordable Care Act, as amended by the
Health Care and Education Reconciliation Act of 2010, or collectively the ACA. This amendment to the PHSA attempts to minimize duplicative testing. Biosimilarity, which
requires that the biological product be highly similar to the reference product notwithstanding minor differences in clinically inactive components and that there be no clinically
meaningful differences between the product and the reference product in terms of safety, purity, and potency, can be shown through analytical studies, animal studies, and a
clinical  trial  or  trials.  Interchangeability  requires  that  a  biological  product  be  biosimilar  to  the  reference  product  and  that  the  product  can  be  expected  to  produce  the  same
clinical results as the reference product in any given patient and, for products administered multiple times, that the product and the reference product may be switched after one
has  been  previously  administered  without  increasing  safety  risks  or  risks  of  diminished  efficacy  relative  to  exclusive  use  of  the  reference  biological  product.  However,
complexities associated with the larger, and often more complex, structure of biological products as compared to small molecule drugs, as well as the processes by which such
products are manufactured, pose significant hurdles to implementation that are still being worked out by the FDA.

A reference biological product is granted twelve years of exclusivity from the time of first licensure of the product, and the FDA will not accept an application for a
biosimilar  or  interchangeable  product  based  on  the  reference  biological  product  until  four  years  after  first  licensure.  “First  licensure”  typically  means  the  initial  date  the
particular product at issue was licensed in the United States. This does not include a supplement for the biological product or a subsequent application by the same sponsor or
manufacturer of the biological product (or licensor, predecessor in interest, or other related entity) for a change that results in a new indication, route of administration, dosing
schedule,  dosage  form,  delivery  system,  delivery  device,  or  strength,  unless  that  change  is  a  modification  to  the  structure  of  the  biological  product  and  such  modification
changes its safety, purity, or potency. Whether a subsequent application, if approved, warrants exclusivity as the “first licensure” of a biological product is determined on a
case-by-case basis with data submitted by the sponsor.

Pediatric  exclusivity  is  another  type  of  regulatory  market  exclusivity  in  the  United  States.  Pediatric  exclusivity,  if  granted,  adds  six  months  to  existing  exclusivity
periods  and  patent  terms.  This  six-month  exclusivity,  which  attaches  to  the  twelve-year  exclusivity  period  for  reference  biologics,  may  be  granted  based  on  the  voluntary
completion of a pediatric trial in accordance with an FDA-issued “Written Request” for such a trial.

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Pricing and Reimbursement

United States

Sales  of  our  products  will  depend,  in  part,  on  the  extent  to  which  our  products,  once  approved,  will  be  covered  and  reimbursed  by  third-party  payors,  such  as
government  health  programs,  commercial  insurance  and  managed  healthcare  organizations.  These  third-party  payors  are  increasingly  reducing  reimbursements  for  medical
products and services. The process for determining whether a third-party payor will provide coverage for a drug product, including a biologic, typically is separate from the
process for setting the price of a drug product or for establishing the reimbursement rate that a payor will pay for the drug product once coverage is approved. Third-party payors
may limit coverage to specific drug products on an approved list, also known as a formulary, which might not include all of the approved drugs for a particular indication.

In order to secure coverage and reimbursement for any drug product candidate that might be approved for sale, we may need to conduct expensive pharmacoeconomic
studies in order to demonstrate the medical necessity and cost-effectiveness of the drug product candidate, in addition to the costs required to obtain FDA or other comparable
regulatory approvals. Whether or not we conduct such studies, our drug product candidates may not be considered medically necessary or cost-effective. A third-party payor’s
decision  to  provide  coverage  for  a  drug  product  does  not  imply  that  an  adequate  reimbursement  rate  will  be  approved.  Third  party  reimbursement  may  not  be  sufficient  to
enable us to maintain price levels high enough to realize an appropriate return on our investment in product development. In the United States, the principal decisions about
reimbursement for new drug products are typically made by CMS, an agency within HHS. CMS decides whether and to what extent a new drug product will be covered and
reimbursed under Medicare, and private payors tend to follow CMS to a substantial degree. However, no uniform policy of coverage and reimbursement for drug products exists
among third-party payors and coverage and reimbursement levels for drug products can differ significantly from payor to payor. Additionally, one third-party payor’s decision
to cover a particular product or service does not ensure that other payors will also provide coverage for the product or service, and the level of coverage and reimbursement can
differ significantly from payor to payor. As a result, the coverage determination process will often require us to provide scientific and clinical support for the use of our products
to each payor separately and can be a time-consuming process, with no assurance that coverage and adequate reimbursement will be applied consistently or obtained in the first
instance.

The containment of healthcare costs has become a priority of federal and state governments, and the prices of drugs, including biologics, have been a focus in this
effort. The U.S. government, state legislatures and foreign governments have shown significant interest in implementing cost-containment programs, including price controls,
restrictions  on  reimbursement  and  requirements  for  substitution  of  generic  products.  In  many  countries,  the  prices  of  drug  products  are  subject  to  varying  price  control
mechanisms as part of national health systems. In general, the prices of drug products under such systems are substantially lower than in the United States. Other countries
allow companies to fix their own prices for drug products, but monitor and control company profits. Accordingly, in markets outside the United States, the reimbursement for
drug  products  may  be  reduced  compared  with  the  United  States. Adoption  of  price  controls  and  cost-containment  measures,  and  adoption  of  more  restrictive  policies  in
jurisdictions with existing controls and measures, could further limit our net revenue and results. Decreases in third-party reimbursement for our drug product candidate or a
decision by a third-party payor to not cover our drug product candidate could reduce physician usage of the drug product candidate and have a material adverse effect on our
sales, results of operations and financial condition.

Outside of the United States, the pricing of pharmaceutical products is subject to governmental control in many countries. For example, in the European Union, pricing
and reimbursement schemes vary widely from country to country. Some countries provide that products may be marketed only after a reimbursement price has been approved.
Some countries may require the completion of additional studies that compare the cost effectiveness of a particular therapy to currently available therapies or so-called health
technology  assessments,  in  order  to  obtain  reimbursement  or  pricing  approval.  Other  countries  may  allow  companies  to  fix  their  own  prices  for  products,  but  monitor  and
control  product  volumes  and  issue  guidance  to  physicians  to  limit  prescriptions.  Efforts  to  control  prices  and  utilization  of  pharmaceutical  products  will  likely  continue  as
countries attempt to manage healthcare expenditures.

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Other Healthcare Laws and Compliance Requirements

Healthcare  providers,  physicians,  and  third-party  payors  will  play  a  primary  role  in  the  recommendation  and  prescription  of  any  products  for  which  we  obtain
marketing approval. Our business operations in the United States and our current and future arrangements with clinical investigators, healthcare providers, consultants, third-
party payors and patients may expose us to broadly applicable federal and state fraud and abuse and other healthcare laws and regulations that may constrain the business or
financial  arrangements  and  relationships  through  which  we  market,  sell  and  distribute  any  drugs  for  which  we  obtain  marketing  approval.  In  the  United  States,  these  laws
include: the federal Anti-Kickback Statute, the False Claims Act, and HIPAA.

The Anti-Kickback  Statute  makes  it  illegal  for  any  person,  including  a  prescription  drug  manufacturer  (or  a  party  acting  on  its  behalf),  to  knowingly  and  willfully
solicit, receive, offer or pay any remuneration, directly or indirectly, in cash or in kind, that is intended to induce or reward referrals, including the purchase, recommendation,
order  or  prescription  of  a  particular  drug,  for  which  payment  may  be  made  under  a  federal  healthcare  program,  such  as  Medicare  or  Medicaid.  Violations  of  this  law  are
punishable by imprisonment, criminal fines, administrative civil money penalties and exclusion from participation in federal healthcare programs. In addition, a person or entity
does not need to have actual knowledge of the statute or specific intent to violate it. Moreover, the ACA provides that the government may assert that a claim including items or
services resulting from a violation of the federal Anti-Kickback Statute constitutes a false or fraudulent claim for purposes of the federal civil False Claims Act.

Although we would not submit claims directly to payors, drug manufacturers can be held liable under the federal civil False Claims Act, which imposes civil penalties,
including through civil whistleblower or qui tam actions, against individuals or entities (including manufacturers) for, among other things, knowingly presenting, or causing to
be presented to federal programs (including Medicare and Medicaid) claims for items or services, including drugs, that are false or fraudulent, claims for items or services not
provided as claimed, or claims for medically unnecessary items or services. Penalties for a False Claims Act violation include three times the actual damages sustained by the
government, plus mandatory civil penalties for each separate false claim, the potential for exclusion from participation in federal healthcare programs and, although the federal
False  Claims Act  is  a  civil  statute,  conduct  that  results  in  a  False  Claims Act  violation  may  also  implicate  various  federal  criminal  statutes.  The  government  may  deem
manufacturers to have “caused” the submission of false or fraudulent claims by, for example, providing inaccurate billing or coding information to customers or promoting a
product off- label. Claims which include items or services resulting from a violation of the federal Anti-Kickback Statute are false or fraudulent claims for purposes of the False
Claims Act. Our future marketing and activities relating to the reporting of wholesaler or estimated retail prices for our products, if approved, the reporting of prices used to
calculate Medicaid rebate information and other information affecting federal, state and third-party reimbursement for our products, and the sale and marketing of our product
candidates, are subject to scrutiny under this law.

The civil monetary penalties statute imposes penalties against any person or entity that, 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.

Additionally, we may be subject to data privacy and security regulations by both the federal government and states in which we conduct our business. For example,
HIPAA created new federal criminal statutes that prohibit among other things, 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  healthcare  benefit  program,
including  private  third  party  payors,  knowingly  and  willfully  embezzling  or  stealing  from  a  healthcare  benefit  program,  willfully  obstructing  a  criminal  investigation  of  a
healthcare offense, 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 healthcare benefits, items or services. Like the federal Anti-Kickback Statute a person or entity does not
need to have actual knowledge of the statute or specific intent to violate it in order to have committed a violation.

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HIPAA, as amended by HITECH, and their implementing regulations, mandates, among other things, the adoption of uniform standards for the electronic exchange of
information  in  common  healthcare  transactions,  as  well  as  standards  relating  to  the  privacy  and  security  of  individually  identifiable  health  information,  which  require  the
adoption of administrative, physical and technical safeguards to protect such information. Among other things, HITECH makes HIPAA’s security standards directly applicable
to business associates, defined as independent contractors or agents of covered entities, which include certain health care providers, health plans, and healthcare clearinghouses,
that  create,  receive  or  obtain  protected  health  information  in  connection  with  providing  a  service  for  or  on  behalf  of  a  covered  entity.  HITECH  also  increased  the  civil  and
criminal  penalties  that  may  be  imposed  against  covered  entities  and  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 attorney’s fees and costs associated with pursuing federal civil actions. In addition, certain state laws
govern the privacy and security of health information and other personal data in certain circumstances, some of which are more stringent or otherwise different than HIPAA and
many of which differ from each other in significant ways and may not have the same effect, thus complicating compliance efforts. Failure to comply with these laws, where
applicable, can result in the imposition of significant civil and criminal penalties.

Further, the federal Physician Payments Sunshine Act, or the Sunshine Act, within the ACA, 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)
report annually to CMS information related to certain payments or other transfers of value made or distributed to physicians (defined to include doctors, dentists, optometrists,
podiatrists and chiropractors) and teaching hospitals, or to entities or individuals at the request of, or designated on behalf of, physicians, certain other healthcare professionals,
and teaching hospitals and to report annually certain ownership and investment interests held by physicians, certain other healthcare professionals, and their immediate family
members. Effective January 1, 2022, these reporting obligations extend to include transfers of value made to certain non-physician providers such as physician assistants and
nurse practitioners. In addition, many states also govern the reporting of payments or other transfers of value, many of which differ from each other in significant ways, are often
not pre-empted, and may have a more prohibitive effect than the Sunshine Act, thus further complicating compliance efforts.

We may become subject to federal government price reporting laws, which would require us to calculate and report complex pricing metrics in an accurate and timely
manner  to  government  programs,  as  well  as  federal  consumer  protection  and  unfair  competition  laws,  which  broadly  regulate  marketplace  activities  and  activities  that
potentially harm consumers.

Similar federal, state and foreign fraud and abuse laws and regulations, such as state anti-kickback and false claims laws, may apply to sales or marketing arrangements
and claims involving healthcare items or services. Such laws are generally broad and are enforced by various state agencies and private actions. Also, many states have similar
fraud and abuse statutes or regulations that may be broader in scope and may apply regardless of payor, in addition to items and services reimbursed under Medicaid and other
state  programs.  Some  state  laws  require  pharmaceutical  companies  to  comply  with  the  pharmaceutical  industry’s  voluntary  compliance  guidelines  and  the  relevant  federal
government  compliance  guidance,  and  require  drug  manufacturers  to  report  information  related  to  payments  and  other  transfers  of  value  to  physicians  and  other  healthcare
providers or marketing expenditures.

In  order  to  distribute  products  commercially,  we  must  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.  Some  states  also  impose  requirements  on  manufacturers  and  distributors  to  establish  the  pedigree  of  product  in  the  chain  of  distribution,
including some states that require manufacturers and others to adopt new technology capable of tracking and tracing product as it moves through the distribution chain. Several
states have enacted legislation requiring pharmaceutical and biotechnology companies to 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
healthcare  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.

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The scope and enforcement of each of these laws is uncertain and subject to rapid change in the current environment of healthcare reform, especially in light of the lack
of  applicable  precedent  and  regulations.  Federal  and  state  enforcement  bodies  have  recently  increased  their  scrutiny  of  interactions  between  healthcare  companies  and
healthcare  providers,  which  has  led  to  a  number  of  investigations,  prosecutions,  convictions  and  settlements  in  the  healthcare  industry.  It  is  possible  that  governmental
authorities  will  conclude  that  our  business  practices  may  not  comply  with  current  or  future  statutes,  regulations  or  case  law  involving  applicable  fraud  and  abuse  or  other
healthcare laws and regulations. If our operations are found to be in violation of any of these laws or any other governmental regulations that may apply to us, we  may  be
subject to significant civil, criminal and administrative penalties, damages, fines, disgorgement, contractual damages, reputational harm, diminished profits and future earnings,
individual  imprisonment,  exclusion  of  drugs  from  government  funded  healthcare  programs,  such  as  Medicare  and  Medicaid,  and  the  curtailment  or  restructuring  of  our
operations, any of which could adversely affect our ability to operate our business and our financial results. If any of the physicians or other healthcare providers or entities with
whom we expect to do business is found to be not in compliance with applicable laws, they may be subject to criminal, civil or administrative sanctions, including exclusions
from  government  funded  healthcare  programs.  Ensuring  business  arrangements  comply  with  applicable  healthcare  laws,  as  well  as  responding  to  possible  investigations  by
government authorities, can be time- and resource- consuming and can divert a company’s attention from the business.

Current and Future Legislation

In  the  United  States  and  some  foreign  jurisdictions,  there  have  been,  and  likely  will  continue  to  be,  a  number  of  legislative  and  regulatory  changes  and  proposed
changes  regarding  the  healthcare  system  directed  at  broadening  the  availability  of  healthcare,  improving  the  quality  of  healthcare,  and  containing  or  lowering  the  cost  of
healthcare.

For example, in March 2010, the ACA was enacted in the United States. The ACA includes measures that have significantly changed, and are expected to continue to
significantly change, the way healthcare is financed by both governmental and private insurers. Among the provisions of the ACA of greatest importance to the pharmaceutical
industry are that the ACA:

1.

2.

3.

4.

5.

6.

7.

made several changes to the Medicaid Drug Rebate Program, including increasing pharmaceutical manufacturers’ rebate liability by raising the minimum
basic  Medicaid  rebate  on  average  manufacturer  price,  or  AMP,  on  most  branded  prescription  drugs  and  adding  a  new  rebate  calculation  for  “line
extensions” (i.e., new formulations, such as extended release formulations) of solid oral dosage forms of branded products, as well as potentially impacting
their rebate liability by modifying the statutory definition of AMP;

imposed a requirement on manufacturers of branded drugs to provide a 50% point-of-sale discount (increased to 70% pursuant to the Bipartisan Budget Act
of 2018, effective as of January 1, 2019) off the negotiated price of branded drugs dispensed to Medicare Part D beneficiaries in the coverage gap (i.e.,
“donut hole”) as a condition for a manufacturer’s outpatient drugs being covered under Medicare Part D;

extended a manufacturer’s Medicaid rebate liability to covered drugs dispensed to individuals who are enrolled in Medicaid managed care organizations;

expanded the entities eligible for discounts under the 340B Drug Discount Program;

established a new methodology by which rebates owed by manufacturers under the Medicaid Drug Rebate Program are calculated for drugs that are inhaled,
infused, instilled, implanted, or injected;

imposed  an  annual,  nondeductible  fee  on  any  entity  that  manufactures  or  imports  certain  branded  prescription  drugs,  apportioned  among  these  entities
according to their market share in certain government healthcare programs, and

established a new Patient-Centered Outcomes Research Institute to oversee, identify priorities in, and conduct comparative clinical effectiveness research,
along  with  funding  for  such  research.  The  research  conducted  by  the  Patient-Centered  Outcomes  Research  Institute  may  affect  the  market  for  certain
pharmaceutical  products.  The ACA  established  the  Center  for  Medicare  and  Medicaid  Innovation  within  CMS  to  test  innovative  payment  and  service
delivery  models  to  lower  Medicare  and  Medicaid  spending,  potentially  including  prescription  drug  spending.  Funding  has  been  allocated  to  support  the
mission of the Center for Medicare and Medicaid Innovation through 2019.

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Since  its  enactment,  there  have  been  judicial,  Congressional  and  executive  challenges  to  certain  aspects  of  the ACA.  On  June  17,  2021,  the  U.S.  Supreme  Court
dismissed the most recent judicial challenge to the ACA brought by several states without specifically ruling on the constitutionality of the ACA. Prior to the Supreme Court’s
decision, President Biden issued an executive order to initiate a special enrollment period from February 15, 2021 through August 15, 2021 for purposes of obtaining health
insurance coverage through the ACA 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 ACA. It is unclear how other healthcare reform measures of the Biden
administration or other efforts, if any, to challenge, repeal or replace the ACA will impact our business.  Other legislative changes have been proposed and adopted in the United
States since the ACA was enacted:

•

•

•

•

•

In August 2011, the Budget Control Act of 2011, among other things, created measures for spending reductions by Congress. A Joint Select Committee
on Deficit Reduction, tasked with recommending a targeted deficit reduction of at least $1.2 trillion for the years 2013 through 2021, was unable to
reach  required  goals,  thereby  triggering  the  legislation’s  automatic  reduction  to  several  government  programs.  This  includes  aggregate  reductions  of
Medicare payments to providers up to 2% per fiscal year, which went into effect in April 2013, following passage of the Bipartisan Budget Act of 2013
and  subsequent  legislation,  and  will  remain  in  effect  through  2030  unless  additional  congressional  action  is  taken.  However,  pursuant  to  the
Coronavirus Aid, Relief and Economic Security Act, or CARES Act, the 2% Medicare sequester reductions have been suspended from May 1, 2020
through March 31, 2022 due to the COVID-19 pandemic. Following the temporary suspension, a 1% payment reduction will occur beginning April 1,
2022 through June 30, 2022, and the 2% payment reduction will resume on July 1, 2022.

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, including hospitals, imaging centers and cancer treatment centers, and increased the statute of limitations period for the
government  to  recover  overpayments  to  providers  from  three  to  five  years. Any  reduction  in  reimbursement  from  Medicare  or  other  government
programs may result in a similar reduction in payments from private payors, which may adversely affect our future profitability. Additionally, there has
been increasing legislative and enforcement interest in the United States with respect to specialty drug pricing practices. On May 30, 2018, the Trickett
Wendler, Frank Mongiello, Jordan McLinn, and Matthew Bellina Right to Try Act of 2017, or the Right to Try Act, was signed into law. The law,
among other things, provides a federal framework for certain patients to request access to certain IND products that have completed a Phase I clinical
trial  and  that  are  undergoing  investigation  for  FDA  approval.  There  is  no  obligation  for  a  pharmaceutical  manufacturer  to  make  its  drug  products
available to eligible patients as a result of the Right to Try Act.

On April 13, 2017, CMS published a final rule that gives states greater flexibility in setting benchmarks for insurers in the individual and small group
marketplaces, which may have the effect of relaxing the essential health benefits required under the ACA for plans sold through such marketplaces.

On May 23, 2019, CMS published a final rule to allow Medicare Advantage Plans the option of using step therapy for Part B drugs beginning January 1,
2020.

On December 20, 2019, former President Trump signed into law the Further Consolidated Appropriations Act (H.R. 1865), which repealed the Cadillac
tax, the health insurance provider tax, and the medical device excise tax. It is impossible to determine whether similar taxes could be instated in the
future.

In addition, there has been increasing legislative and enforcement interest in the United States with respect to specialty drug pricing practices. Specifically, there have
been  several  recent  U.S.  Congressional  inquiries  and  proposed  and  enacted  federal  and  state  legislation  designed  to,  among  other  things,  bring  more  transparency  to  drug
pricing, review the relationship between pricing and manufacturer patient assistance programs, and reform government program reimbursement methodologies for drugs. At the
federal level, President Biden signed an Executive Order on July 9, 2021 affirming the administration’s policy to (i) support legislative reforms that would lower the prices of
prescription drug and biologics, including by allowing Medicare to negotiate drug prices, by imposing inflation caps, and, by supporting the development and market entry of
lower-cost generic drugs and

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biosimilars; and (ii) support the enactment of a public health insurance option. Among other things, the Executive Order also directs HHS to provide a report on actions to
combat excessive pricing of prescription drugs, enhance the domestic drug supply chain, reduce the price that the Federal government pays for drugs, and address price gouging
in  the  industry;  and  directs  the  FDA  to  work  with  states  and  Indian  Tribes  that  propose  to  develop  section  804  Importation  Programs  in  accordance  with  the  Medicare
Prescription Drug, Improvement, and Modernization Act of 2003, and the FDA’s implementing regulations. FDA released such implementing regulations on September 24,
2020, which went into effect on November 30, 2020, providing guidance for states to build and submit importation plans for drugs from Canada. On September 25, 2020, CMS
stated drugs imported by states under this rule will not be eligible for federal rebates under Section 1927 of the Social Security Act and manufacturers would not report these
drugs for “best price” or Average Manufacturer Price purposes. Since these drugs are not considered covered outpatient drugs, CMS further stated it will not publish a National
Average Drug Acquisition Cost for these drugs. If implemented, importation of drugs from Canada may materially and adversely affect the price we receive for any of our
product candidates. Further, on November 20, 2020 CMS issued an Interim Final Rule implementing the Most Favored Nation, or MFN, Model under which Medicare Part B
reimbursement  rates  would  have  been  be  calculated  for  certain  drugs  and  biologicals  based  on  the  lowest  price  drug  manufacturers  receive  in  Organization  for  Economic
Cooperation and Development countries with a similar gross domestic product per capita. However, on December 29, 2021 CMS rescinded the Most Favored Nations rule.
Additionally, on November 30, 2020, HHS published a regulation removing safe harbor protection for price reductions from pharmaceutical manufacturers to plan sponsors
under Part D, either directly or through pharmacy benefit managers, unless the price reduction is required by law. The rule also creates a new safe harbor for price reductions
reflected at the point-of-sale, as well as a safe harbor for certain fixed fee arrangements between pharmacy benefit managers and manufacturers. Pursuant to court order, the
removal  and  addition  of  the  aforementioned  safe  harbors  were  delayed  and  recent  legislation  imposed  a  moratorium  on  implementation  of  the  rule  until  January  1,  2026.
Although  a  number  of  these  and  other  proposed  measures  may  require  authorization  through  additional  legislation  to  become  effective,  and  the  Biden  administration  may
reverse or otherwise change these measures, both the Biden administration and Congress have indicated that they will continue to seek new legislative measures to control drug
costs.

Individual states in the United States have also become increasingly active in passing legislation and implementing regulations designed to control pharmaceutical and
biological product pricing, including price or patient reimbursement constraints, discounts, restrictions on certain drug access and marketing cost disclosure and transparency
measures, and designed to encourage importation from other countries and bulk purchasing. Legally mandated price controls on payment amounts by third-party payors or other
restrictions  could  harm  our  business,  financial  condition,  results  of  operations  and  prospects.  In  addition,  regional  healthcare  authorities  and  individual  hospitals  are
increasingly using bidding procedures to determine what pharmaceutical products and which suppliers will be included in their prescription drug and other healthcare programs.
This could reduce the ultimate demand for our drugs or put pressure on our drug pricing, which could negatively affect our business, financial condition, results of operations
and prospects.

We cannot predict what healthcare reform initiatives may be adopted in the future. Further federal, state and foreign legislative and regulatory developments are likely,
and we expect ongoing initiatives to increase pressure on drug pricing. Such reforms could have an adverse effect on anticipated revenues from product candidates and may
affect our overall financial condition and ability to develop product candidates.

The Foreign Corrupt Practices Act

The  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 United States 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.

52

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.

Europe / Rest of World Government Regulation

In addition to regulations in the United States, we may be subject to a variety of regulations in other jurisdictions that we may in the future select governing, among
other  things,  clinical  trials  and  any  commercial  sales  and  distribution  of  our  products.  Whether  or  not  we  obtain  FDA  approval  of  a  product,  we  would  need  to  obtain  the
requisite approvals from regulatory authorities in foreign countries prior to the commencement of clinical trials or marketing of the product in those countries. Certain countries
outside of the United States have a similar process that requires the submission of a clinical trial application much like the IND prior to the commencement of human clinical
trials. In the EU, for example, a clinical trial application must be submitted to each country’s national health authority and an independent ethics committee, much like the FDA
and IRB, respectively. Once the clinical trial application is approved in accordance with a country’s requirements, clinical trial development may proceed. Because biologically
sourced raw materials are subject to unique contamination risks, their use may be restricted in some countries.

The requirements and process governing the conduct of clinical trials, product licensing, pricing and reimbursement vary from country to country. In all cases, the
clinical  trials  must  be  conducted  in  accordance  with  GCP  and  the  applicable  regulatory  requirements  and  the  ethical  principles  that  have  their  origin  in  the  Declaration  of
Helsinki.

To obtain regulatory approval of an investigational drug or biological product under EU regulatory systems, we must submit an MAA. The application used to file the

BLA in the United States is similar to that required in the EU, with the exception of, among other things, country-specific document requirements.

For other countries outside of the EU, such as countries in Eastern Europe, Latin America or Asia, the requirements governing the conduct of clinical trials, product
licensing,  pricing  and  reimbursement  vary  from  country  to  country.  In  all  cases,  again,  the  clinical  trials  must  be  conducted  in  accordance  with  GCP  and  the  applicable
regulatory requirements and the ethical principles that have their origin in the Declaration of Helsinki.

If we or our potential collaborators fail to comply with applicable foreign regulatory requirements, we may be subject to, among other things, fines, suspension or

withdrawal of regulatory approvals, product recalls, seizure of products, operating restrictions and criminal prosecution.

European Union General Data Protection Regulation

In addition to EU regulations related to the approval and commercialization of our products, we may be subject to the EU’s General Data Protection Regulation, or
GDPR.  The  GDPR  imposes  stringent  requirements  for  controllers  and  processors  of  personal  data  of  persons  in  the  EU,  including,  for  example,  more  robust  disclosures  to
individuals and a strengthened individual data rights regime, shortened timelines for data breach notifications, limitations on retention of information, increased requirements
pertaining to special categories of data, such as health data, and additional obligations when we contract with third-party processors in connection with the processing of the
personal data. The GDPR also imposes strict rules on the transfer of personal data out of the European Union to the United States and other third countries. In addition, the
GDPR provides that EU member states may make their own further laws and regulations limiting the processing of personal data, including genetic, biometric or health data.

The GDPR applies extraterritorially, and we may be subject to the GDPR because of our data processing activities that involve the personal data of individuals located
in the European Union, such as in connection with our EU clinical trials. Failure to comply with the requirements of the GDPR and the applicable national data protection laws
of the EU member states may result in fines of up to €20,000,000 or up to 4% of the total worldwide annual turnover of the preceding financial year, whichever is higher, and
other administrative penalties. GDPR regulations may impose additional responsibility and liability in relation to the personal data that we process and we may be required to
put in place additional mechanisms to ensure compliance with the new data protection rules.

53

Human Capital Management

As of December 31, 2021, we had 54 employees, 53 of whom were full-time and one who was part-time. Of those, 45 were engaged in research and development
activities. All  company  employees  are  located  in  the  United  States.  We  do  not  have  any  employees  that  are  represented  by  a  labor  union  or  covered  under  a  collective
bargaining agreement. We consider our relationship with our employees to be good.

Our  future  success  depends  on  our  ability  to  attract,  develop  and  retain  key  personnel,  maintain  our  culture,  and  ensure  diversity  and  inclusion  in  our  board,
management  and  broader  workforce.  Our  human  resources  objectives  include,  as  applicable,  identifying,  recruiting,  retaining,  incentivizing  and  integrating  our  existing  and
additional employees. The principal purposes of our equity incentive plans are to attract, retain and motivate selected employees, consultants and directors through the granting
of  stock-based  compensation  awards. As  these  areas  directly  impact  our  ability  to  compete  and  innovate,  they  are  key  focus  areas  for  our  board  of  directors  and  senior
executives. A testament to our strong culture is the strong results from our annual employee survey.

Corporate History and Trademarks

We  were  incorporated  under  the  laws  of  the  State  of  Delaware  in April  2017  under  the  name  Tycho  Therapeutics,  Inc.  In August  2018,  our  corporate  name  was
changed to Cabaletta Bio, Inc. Our principal executive offices are located at 2929 Arch Street, Suite 600, Philadelphia, PA 19104 and our telephone number is (267) 759-3100.
Our website address is www.cabalettabio.com. We do not incorporate the information on or accessible through our website into this Annual Report on Form 10-K, and you
should not consider any information on, or that can be accessed through, our website to be part of this Annual Report on Form 10-K. We have included our website address in
this Annual Report on Form 10-K solely as an inactive textual reference.

We  view  our  operations  and  measure  our  business  as  one  reportable  segment. All  of  the  Company's  tangible  assets  are  held  in  the  United  States.  Refer  to  Note  2,

Summary of Significant Accounting Policies, to our financial statements appearing elsewhere in this Annual Report on Form 10-K for additional information.

We own or have rights to various trademarks, service marks and trade names that we use in connection with the operation of our business. This Annual Report on
Form 10-K may also contain trademarks, service marks and trade names of third parties, which are the property of their respective owners. Our use or display of third parties’
trademarks,  service  marks,  trade  names  or  products  in  this Annual  Report  on  Form  10-K  is  not  intended  to,  and  does  not  imply  a  relationship  with,  or  endorsement  or
sponsorship by us. Solely for convenience, the trademarks, service marks and trade names referred to in this Annual Report on Form 10-K may appear without the ®, ™ or SM
symbols, but the omission of such references is not intended to indicate, in any way, that we will not assert, to the fullest extent under applicable law, our rights or the right of
the applicable owner of these trademarks, service marks and trade names.

Available Information

Our Annual Reports on Form 10-K, Quarterly Reports on Form 10-Q, Current Reports on Form 8-K and any amendments to these reports filed or furnished pursuant to
Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended, are available free of charge on our website located at www.cabalettabio.com as soon as reasonably
practicable after they are filed with or furnished to the SEC. These reports are also available at the SEC’s Internet website at www.sec.gov.

A  copy  of  our  Corporate  Governance  Guidelines,  Code  of  Conduct  and  Business  Ethics  and  the  charters  of  the Audit  Committee,  Compensation  Committee  and

Nominating and Corporate Governance Committee are posted on our website, www.cabalettabio.com, under the heading “Investors & Media.”

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Item 1A. Risk Factors.

Our  business  involves  material  and  other  risks,  some  of  which  are  summarized  and  described  below.  You  should  carefully  consider  the  risks  and  uncertainties
described  below,  together  with  all  of  the  other  information  contained  in  this  Annual  Report  on  Form  10-K,  including  "Management's  Discussion  and  Analysis  of  Financial
Condition and Results of Operations" and the condensed financial statements and the related notes. If any of the following risks actually occur, it could harm our business,
prospects, operating results and financial condition and future prospects. In such event, the market price of our common stock could decline and you could lose all or part of
your  investment.  Additional  risks  and  uncertainties  not  presently  known  to  us  or  that  we  currently  deem  immaterial  may  also  impair  our  business  operations.  This  Annual
Report on Form 10-K also contains forward-looking statements that involve risks and uncertainties. Our actual results could differ materially from those anticipated in the
forward-looking statements as a result of factors that are described below and elsewhere in this Annual Report.

Risks Related to Our Business, Technology and Industry

Risks Related to Clinical Development

We  are  early  in  our  development  efforts.  If  we  are  unable  to  advance  our  product  candidates  through  clinical  development,  obtain  regulatory  approval  and
ultimately commercialize our product candidates, or experience significant delays in doing so, our business will be materially harmed.

We are early in our development efforts and we have not yet completed any clinical trials. Our ability to generate product revenues, which we do not expect will occur
for many years, if ever, will depend heavily on the successful development and eventual commercialization of one or more of our product candidates. Even if we are able to
develop and commercialize a marketable product, we may face challenges generating revenue from product sales. The success of our product candidates will depend on several
factors, including the following:

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•

•

•

•

•

•

•

•

•

•

•

•

•

successful completion of preclinical studies resulting in data that is supportive of advancing to an IND submission;

successful submission and acceptance of INDs or comparable applications;

successful initiation of clinical trials;

demonstration of adequate safety to progress to a therapeutic dose level;

successful patient enrollment in and completion of clinical trials;

receipt and related terms of regulatory and marketing approvals and licensures from applicable regulatory authorities;

establishing  commercial  manufacturing  capabilities  or  making  arrangements  with  third-party  manufacturers  for  clinical  supply  and  commercial
manufacturing of our product candidates;

making arrangements with various medical divisions across hospitals for administration of our product candidates, including with cancer treatment centers to
conduct leukapheresis and with the relevant hospital divisions to perform infusion;

obtaining and maintaining patent and trade secret protection and regulatory exclusivity for our product candidates;

establishing sales, marketing and distribution and patient administration capabilities and launching commercial sales of our products, if and when licensed,
whether alone or in collaboration with others;

acceptance of our products, if and when licensed, by patients, the medical community and third-party payors;

effectively competing with other therapies targeting the same indications as our product candidates;

obtaining and maintaining third-party coverage and adequate reimbursement; and

maintaining a continued acceptable safety profile of our products following licensure.

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If we do not achieve one or more of these factors in a timely manner or at all, we could experience significant delays or be unable to successfully commercialize our
product  candidates,  which  would  materially  harm  our  business.  If  we  do  not  receive  regulatory  approvals  for  our  product  candidates,  we  may  not  be  able  to  continue  our
operations.

Cellular therapies, including our engineered chimeric autoantibody receptor, or CAAR, T cell product candidates, represent a novel approach to the treatment of B
cell-mediated autoimmune diseases, which creates significant challenges for us. Negative perception or increased regulatory scrutiny of any product candidates that
we develop could adversely affect our ability to conduct our business or obtain regulatory approvals for such product candidates.

Cellular therapies are a novel approach and negative perception or increased regulatory scrutiny of any product candidates that we develop could adversely affect our
ability to conduct our business or obtain regulatory approvals for such product candidates. Cellular therapies in general, and CAAR T cell therapies in particular, remain novel
therapies, with no cellular immunotherapies licensed to date in the United States or the European Union to treat autoimmune diseases or alloimmune responses. CAAR T cell
therapies may not gain the acceptance of the public or the medical community. For example, CAR Ts and other cellular therapies have in some cases caused severe side effects,
including death, and their broader use may therefore be limited. Even if CAR Ts and other cellular therapies are accepted by the public and medical community in the short
term, long-term adverse events observed in these therapies may increase negative perception and regulatory scrutiny. Although our CAAR Ts are different from CAR Ts and
other cellular therapies, they may be viewed in the same vein, limiting their market acceptance. Public perception may be influenced by claims that gene therapy, including the
insertion  of  a  transgene,  is  unsafe,  and  products  incorporating  gene  therapy  may  not  gain  the  acceptance  of  the  public  or  the  medical  community.  The  patient  populations
targeted by our product candidates are also typically not at risk of near-term death, even if they may suffer life-threatening symptoms, so patients will need to deem the benefits
of  cell  therapy  to  be  worth  the  risk  of  unknown  potential  adverse  side  effects.  Our  success  will  depend  upon  physicians  who  specialize  in  the  treatment  of  B  cell-mediated
autoimmune diseases targeted by our product candidates prescribing treatments that involve the use of our product candidates in lieu of, or in addition to, existing treatments
with which they are more familiar and for which greater clinical data may be available. Adverse events in clinical trials of our product candidates or in clinical trials of others
developing similar products and the resulting publicity, as well as any other adverse events in the field of cellular therapies, could result in a decrease in demand for any product
that we may develop.

We are developing a pipeline of CAAR T product candidates that are intended for use in treating individuals with B cell-mediated autoimmune disease. Advancing

these novel product candidates creates significant challenges for us, including:

•

•

•

•

•

•

•

•

manufacturing our product candidates to our specifications and in a timely manner to support our clinical trials, and, if licensed, commercialization;

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

understanding and addressing variability in the quality and quantity of a subject’s T cells, which could ultimately affect our ability to manufacture clinical
supply and, if licensed, commercial supply of our product candidates in a reliable and consistent manner;

educating  medical  personnel  regarding  the  potential  side  effect  profile  of  our  product  candidates,  if  licensed,  such  as  the  potential  adverse  side  effects
related to pemphigus flare from infusion of activated T cells or medication taper, cytokine release syndrome, or CRS, or other unexpected adverse effects of
therapy with our product candidates;

facilitating patient access to the limited number of facilities able to administer our product candidates, if licensed;

using medicines to manage adverse side effects of our product candidates that may not adequately control the side effects and/or may have a detrimental
impact on the efficacy of the treatment;

potentially utilizing preconditioning agents in patients to enhance engraftment in advance of administering our product candidates, which may increase the
risk of adverse side effects;

obtaining and maintaining regulatory approval for our product candidates, as the FDA and other regulatory authorities have limited or no experience with
development of engineered T cell therapies for the treatment of B cell-mediated autoimmune diseases;

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•

•

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

managing costs of inputs and other supplies while scaling production.

In addition, preclinical murine and other animal models may not exist or be adequate for some or all of the B cell-mediated autoimmune diseases we choose to pursue
in our programs, and because we are early in the clinical development process, we are unable to predict whether there may be short-term or long-term effects from treatment
with any product candidates that we develop. In developing our product candidates, we have not exhaustively explored different options in the method for manufacturing CAAR
T cells. We may find our existing manufacturing process may be substantially improved with future design or process changes, necessitating further clinical testing, delaying
commercial launch of our first products, and causing us to incur additional expenses. For example, while we have used a lentiviral vector in our manufacturing process, we may
in the future find that another viral vector or non-viral vector-based process offers advantages. Switching from one lentiviral vector to another or switching from lentiviral to
another delivery system would necessitate additional process development and clinical testing, and this may delay the development of existing product candidates.

In  addition,  we  do  not  know  the  doses  to  be  evaluated  in  pivotal  trials  or,  if  licensed,  commercially.  Finding  a  suitable  dose  may  delay  our  anticipated  clinical
development timelines. Our expectations with regard to our scalability and costs of manufacturing may vary significantly as we develop our product candidates and understand
these  critical  factors.  We  may  experience  delays  in  developing  a  sustainable,  reproducible  and  scalable  manufacturing  process  or  transferring  that  process  to  commercial
partners, which may prevent us from completing our clinical studies or commercializing our product candidates on a timely or profitable basis, if at all.

Moreover, our product candidates may not perform successfully in clinical trials or may be associated with adverse events that distinguish them from the chimeric
antigen receptor T, or CAR T, therapies that have previously been licensed. For instance, subjects in our clinical trials will be infused with our proposed therapies, and may
possess strongly activating soluble antibodies, which, are not present in oncology patients and when they interact with our infused product candidates, could result in potential
adverse side effects, such as CRS. Unexpected side effects or clinical outcomes would significantly impact our business. Adverse side effects caused by even one of our product
candidates could negatively affect our ability to develop future product candidates based on our CABATM platform.

In addition, two of our current product candidates, DSG3/1-CAART and FVIII-CAART, and certain of our future product candidates may require introducing large
transgenes into T cells, and lentiviral vectors may have too limited a genome capacity to accomplish this process. We currently use lentiviral vector transduction for transgene
delivery.  However,  lentiviral  vectors  have  a  limited  genome  capacity  that  restricts  the  size  of  the  transgene  that  can  be  delivered  using  this  vector  system.  For  example,
designing a lentiviral vector that will have sufficient capacity to introduce DSG3 CAAR and DSG1 CAAR together into T cells may not be possible. In addition to reducing
lentiviral vector titers that may substantially increase the cost of gene transfer, it may be entirely unsuccessful, thus necessitating use of alternative strategies for transfer of
these larger transgenes into T cells.

Further, the clinical study requirements of the FDA and other regulatory agencies and the criteria they use to determine the safety, potency and purity of a product
candidate are determined according to the type, complexity, novelty and intended use and market of the potential products. The regulatory approval process for novel product
candidates such as ours is less clear, and can be more complex and consequently have higher development risk, be more expensive and take longer than for other, better known
or  extensively  studied  pharmaceutical  or  other  product  candidates. Approvals  by  the  FDA  for  existing  cell  therapies  treating  B  cell-mediated  diseases,  such  as  Kymriah
(Novartis Pharmaceuticals Corporation) and Yescarta (Gilead Sciences, Inc.), may not be indicative of what the FDA may require for approval of our therapies. Approvals by
any  regulatory  agency  may  not  be  indicative  of  what  any  other  regulatory  agency  may  require  for  approval  or  what  such  regulatory  agencies  may  require  for  approval  in
connection  with  new  product  candidates. As  we  advance  our  product  candidates,  we  will  be  required  to  consult  with  these  regulatory  agencies  and  comply  with  applicable
requirements and guidelines. If we fail to do so, we may be required to delay or discontinue development of such product candidates. These additional processes may result in a
review and approval process that is longer than we otherwise would have expected. More restrictive statutory regimes, government regulations or negative public opinion would
have an adverse effect on our business, financial condition, results of operations and prospects and may delay or impair the development and commercialization of our product
candidates or demand for any products we may develop.

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In addition, responses by agencies at the federal and state level to negative public perception or ethical concerns may result in new legislation or regulations that could
limit our ability to develop or commercialize any product candidates, obtain or maintain regulatory approval or otherwise achieve profitability. The FDA has expressed interest
in  further  regulating  biotechnology  products,  such  as  cellular  therapies. Agencies  at  both  the  federal  and  state  level  in  the  United  States,  as  well  as  the  U.S.  Congressional
committees and other government entities or governing agencies have also expressed interest in further regulating the biotechnology industry. Such action may delay or prevent
commercialization of some or all of our product candidates. Adverse developments in clinical trials of cellular therapy products conducted by others may cause the FDA or
other oversight bodies to change the requirements for approval of any of our product candidates. These regulatory review agencies and committees and the new requirements or
guidelines they promulgate may lengthen the regulatory review process, require us to perform additional studies or trials, increase our development costs, lead to changes in
regulatory  positions  and  interpretations,  delay  or  prevent  approval  and  commercialization  of  our  product  candidates  or  lead  to  significant  post-approval  limitations  or
restrictions.

Patients receiving T cell-based immunotherapies, such as our product candidates, may experience serious adverse events, including neurotoxicity, CRS and killing
of  cells  other  than  the  intended  B  cells  that  express  the  autoantibodies.  If  our  product  candidates  are  revealed  to  have  high  and  unacceptable  severity  and/or
prevalence of side effects or unexpected characteristics, their clinical development, regulatory approval, and commercial potential will be negatively impacted, which
will significantly harm our business, financial condition and prospects.

Our  product  candidates  are  CAAR  T  cell-based  immunotherapies.  There  is  a  possibility  that  our  product  candidates  could  have  adverse  side  effects,  such  as
neurotoxicity and CRS. In other similarly designed cellular immunotherapies to treat cancer, there have been life threatening events related to severe neurotoxicity and CRS
requiring intense medical intervention, such as intubation or medications to support blood pressure, and in several cases, resulted in death. Severe neurotoxicity is a condition
that is currently defined clinically by cerebral edema, confusion, drowsiness, speech impairment, tremors, seizures or other central nervous system side effects, when such side
effects are serious enough to lead to intensive care. CRS is a condition that is currently defined clinically by certain symptoms related to the release of cytokines, which can
include fever, chills and low blood pressure, when such side effects are serious enough to lead to intensive care with mechanical ventilation or significant medications to support
blood pressure.

Our product candidates may have serious and potentially fatal consequences due to the targeting of cells within the body due to unexpected protein interactions with the
CAAR. Although we have completed multiple preclinical studies designed to screen for toxicity caused by unintended off-target recognition by the cell binding domain of the
DSG3 CAAR and MuSK CAAR, our product candidates may still recognize and react with one or more proteins unrelated to the intended surface immunoglobin target protein
to which it is designed to link. If unexpected binding occurs in normal tissue, our product candidates may target and kill the normal tissue in a patient, leading to serious and
potentially fatal adverse events, undesirable side effects, toxicities or unexpected characteristics. Detection of any unexpected targeting may halt or delay any ongoing clinical
trials for our product candidates and prevent or delay regulatory approval. While we have developed a preclinical screening process to identify cross-reactivity of our product
candidates, we cannot be certain that this process will identify all potential tissue that our product candidates may target. For example, a membrane protein array with DSG3-
CAART yielded one weak signal against a protein that is designed to bind to glycoproteins and which was detected in both the test and control conditions. Further analysis of
this protein in confirmatory cell-based assays repeatedly demonstrated that DSG3-CAART does not recognize nor activate against this protein. We performed similar preclinical
studies  for  the  MuSK  CAAR  and  did  not  observe  any  confirmed  off  target  activity  for  MuSK-CAART.  However,  this  further  analysis  may  prove  to  be  inaccurate. Any
unexpected targeting that impacts patient safety could materially impact our ability to advance our product candidates into clinical trials or to proceed to marketing approval and
commercialization. Furthermore, in  the  event  subjects  are  retreated,  they  may  respond  differently  than  other  subjects  given  the  same  dose,  and  may  not  tolerate  the  dose  or
develop safety concerns.

Results of our studies could reveal a high and unacceptable severity and prevalence of side effects or unexpected characteristics. Undesirable side effects caused by our
product candidates could cause us or regulatory authorities to interrupt, delay or halt clinical trials and could result in a more restrictive label or the delay or denial of regulatory

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approval by the FDA. The FDA has requested and we have agreed to provide data on the subjects dosed in Part A of our DesCAARTesTM trial prior to dosing subjects in Part B.
The FDA has communicated that the dosing of patients in Part B1 is not dependent on the review of Part A data  and that they will provide feedback, if any, in a timely manner.
In  some  cases,  side  effects  such  as  neurotoxicity  or  CRS  have  resulted  in  clinical  holds  of  ongoing  clinical  trials  and/or  discontinuation  of  the  development  of  the  product
candidate. Given that the autoimmune and alloimmune diseases we are seeking to treat are, in some cases, less serious than the later stage cancers being treated with other
immunotherapy  products,  we  believe  the  FDA  and  other  regulatory  authorities  likely  will  apply  a  different  benefit-risk  assessment  thresholds  such  that  even  if  our  product
candidate demonstrated a similar safety profile as current CAR T therapies, the FDA may ultimately determine that the harmful side effects outweigh the benefits and require us
to cease clinical trials or deny approval of our product candidates. We believe tolerance for adverse events in the patient population being pursued with CAAR T cell therapies
will be lower than it is in oncology, and the risks of negative impact from these toxicities may therefore be higher for us than for CAR T programs in oncology.

Furthermore, treatment-related side effects could also affect patient recruitment or the ability of enrolled patients to complete the studies or result in potential product
liability  claims.  In  addition,  these  side  effects  may  not  be  appropriately  recognized  or  managed  by  the  treating  medical  staff,  as  toxicities  resulting  from  T  cell-based
immunotherapies  are  not  normally  encountered  in  routine  medical  care.  Medical  personnel  may  need  additional  training  regarding  T  cell-based  immunotherapy  product
candidates to understand their side effects. Inadequate training in recognizing or failure to effectively manage the potential side effects of T cell-based immunotherapy product
candidates could result in patient deaths. Any of these occurrences may harm our business, financial condition and prospects significantly.

In addition to side effects caused by our product candidates, any preconditioning, administration process or related procedures, which we evaluate from time to time as
part of our process improvement and optimization efforts, may also cause adverse side effects. For example, severe neurotoxicity has been noted to be associated with the use of
certain lymphodepleting regimens and CAR T therapies. While we believe there are sufficient data from other CAR T programs to suggest that it is reasonable for us to initiate
our first clinical trial of DSG3-CAART without a preconditioning regimen, we cannot be certain that a preconditioning regimen, with or without lymphodepleting agents, will
not be required.

Although we plan to infuse DSG3-CAART without preconditioning initially in our DesCAARTesTM trial, we may in the future use a preconditioning regimen for
our  CAAR  T  cell  product  candidates,  which  may  increase  the  risk  of  adverse  side  effects  and  impact  our  ability  to  accurately  assess  the  efficacy  of  our  product
candidates.

In oncology patients receiving CAR T cell therapy, a lymphodepleting preconditioning regimen is typically used to condition the patient prior to CAR T cell infusion
in order to improve tumor immunogenicity and to promote the expansion of the infused CAR T cells. Together, these effects have been shown to enhance the clinical activity of
CAR T cells in oncology patients. These regimens often include cyclophosphamide and fludarabine and are usually administered within the week prior to infusion of CAR T
cells. Serious adverse events have been observed in some patients following CAR T cell infusion, and these include infection, cytokine release syndrome and neurotoxicity. The
preconditioning regimen may contribute to the occurrence and severity of these adverse events due to its role in inducing lymphopenia, or low levels of lymphocytes in the
blood, and enhanced CAR T cell activity.

Lymphodepleting preconditioning may not be required in all oncology settings for CAR T cell activity. A recent clinical trial in multiple myeloma patients published
in 2019 in The Journal of Clinical Investigation showed similar clinical activity of CAR T cell infusions in patients with or without a lymphodepleting preconditioning regimen.
Furthermore, the requirement for lymphodepleting preconditioning for potentiating engineered T cell therapy outside of oncology has not been well established. Specifically,
the effect on tumor immunogenicity is not relevant in settings outside oncology, and therefore the contribution of this aspect to the potential enhancing effect of preconditioning
would not apply.

In addition, a lymphodepleting regimen may eliminate pathogenic B cells targeted by our CAAR T cell product candidates. As a result, any lymphodepleting regimen
for preconditioning that we use may adversely affect our ability to use DSG3 autoantibody titers, a standard clinical assay, to assess the activity of DSG3-CAART. An inability
to use DSG3 autoantibody levels to demonstrate the specific activity of our CAAR T cell product candidates may require us to rely on the subjective measurement of blister
formation  in  patients,  which  can  be  a  less  sensitive  and  accurate  measurement  of  CAAR  T  cell  activity.  This  therefore  could  delay  a  signal  of  potential  biologic  activity
attributable to

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CAAR and therefore efficient clinical development. As a result of these factors, including the concern that lymphodepletion may confer a potential increased safety risk to an
autoimmune patient population, we believe the inclusion of such a regimen must be justified by clinical data demonstrating the need for it in the setting of autoimmune patients
and is therefore difficult to justify in our first-in-human studies.

In  addition  to  lymphodepleting  preconditioning,  other  preconditioning  regimens  may  be  considered  to  prepare  the  body  for  CAAR  T  infusion.  For  example,  if
autoantibody is found to reduce or inhibit function of CAAR T in the body, then pretreatment of patients with antibody reducing therapies, such as FcRN inhibitors, IVIG,
plasmapheresis, or treatment of post rituximab patients may be considered. Some of these types of preconditioning are standard of care for this autoimmune population and
therefore are already considered to have a beneficial risk profile in this patient population. These other preconditioning regimens may cause serious adverse events, including
hypotension, thromboembolism, and opportunistic infections.

We initiated our DesCAARTes TM trial without a preconditioning regimen. If clinical data suggest that a preconditioning regimen is advisable, or if FDA requires that
we  employ  a  preconditioning  regimen,  we  may  employ  such  a  regimen.  If  we  ultimately  use  a  preconditioning  regimen,  with  or  without  lymphodepleting  agents,  prior  to
infusing  patients  with  our  CAAR  T  cell  product  candidates,  our  clinical  patients  may  experience  increased  or  more  severe  adverse  effects  specifically  related  to  the
preconditioning regimen, some of which may result in death. These undesirable side effects, whether associated with the preconditioning regimen alone or in combination with
our CAAR T cell product candidates, could cause delays in patient enrollment in our clinical trials, could cause us or regulatory authorities to interrupt, delay or halt clinical
trials  and  could  result  in  a  change  to  our  clinical  trial  design,  a  more  restrictive  label  or  the  delay  or  denial  of  regulatory  approval  by  the  FDA. Any  of  the  foregoing  may
increase the duration and expense of the clinical development of our product candidates or limit market acceptance of such product candidates, if approved, any of which could
have a material adverse effect on our business and financial condition. Even if we do not use a preconditioning regimen, patients may experience adverse effects related to our
CAAR T cell product candidates, and our decision to design our clinical trials without preconditioning does not eliminate the risk of those side effects.

Our business is highly dependent on the success of our initial product candidates targeting B cell-mediated autoimmune diseases, particularly DSG3-CAART and
MuSK-CAART. All of our product candidates will require significant additional preclinical and/or clinical development before we can seek regulatory approval for
and launch a product commercially.

Our business and future success depend on our ability to obtain regulatory approval of, and then successfully launch and commercialize our initial product candidates
targeting B cell-mediated autoimmune diseases, including DSG3-CAART, MuSK-CAART, DSG3/1-CAART, PLA2R-CAART and others that may be selected from preclinical
programs. Our product candidates are in the early stages of development and will require additional preclinical studies, clinical trials, regulatory review and licensure, substantial
investment,  access  to  sufficient  commercial  manufacturing  capacity  and  significant  marketing  efforts  before  we  can  generate  any  revenue  from  product  sales.  There  is  no
guarantee that we will be able to advance our product candidates through clinical development or obtain marketing approval for any of our product candidates. The process for
obtaining marketing approval for any product candidate is very long and risky and there will be significant challenges for us to address in order to obtain marketing approval as
planned, if at all.

However, the initial clinical results we have observed may not be predictive of results of subsequent cohorts in this clinical trial, or of any future clinical trials. Because
DSG3-CAART and MuSK-CAART are the first and second product candidates that we are testing in the clinic, we may experience preliminary complications surrounding trial
design, protocol establishment and execution, establishing trial protocols, patient recruitment and enrollment, quality and supply of clinical doses, or safety issues. For example,
while the majority of oncology CAR T clinical trials have been conducted with a lymphodepleting or other preconditioning regimen prior to infusion, we have not used pre-
infusion lymphodepletion or other preconditioning regimen initially in our Phase 1 trial. However, we may determine that use of a lymphodepleting or other preconditioning
regimen is necessary for our product candidates to be successful, which could result in delays in clinical development and will expose patients to the associated risks.

Additionally, a failure of our clinical trials of DSG3-CAART or MuSK-CAART could influence physicians’ and regulators’ opinions with regard to the viability of our
CABATM platform more broadly, particularly if treatment-related side effects are observed. The occurrence of any of these risks could significantly harm our development plans
and business prospects. If treatment-related side effects are observed with the administration of DSG3-CAART or MuSK-CAART, or if they are viewed as less safe, potent or
pure than other therapies, our ability to develop other CAAR T cell therapies may be significantly harmed.

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We have never successfully completed any clinical trials, and we may be unable to do so for any product candidates we develop.

We  have  not  yet  demonstrated  our  ability  to  successfully  complete  any  clinical  trials,  including  large-scale,  pivotal  clinical  trials,  obtain  regulatory  approvals,
manufacture  a  commercial  scale  product,  or  arrange  for  a  third  party  to  do  so  on  our  behalf,  or  conduct  sales  and  marketing  activities  necessary  for  successful
commercialization. Although  our  key  employees  have  significant  experience  in  leading  clinical  development  programs,  our  experience  conducting  clinical  trials  with  our
product candidates is limited. We may not be able to file INDs for any of our other product candidates on the timelines we expect, if at all. For example, we cannot be certain
that the IND-enabling studies for our future product candidates will be completed in a timely manner or be successful or that the manufacturing process will be validated in a
timely manner. Even if we submit an IND for a future product candidate, the FDA may not clear the IND and allow us to begin clinical trials in a timely manner or at all. The
timing of submissions on future product candidates will be dependent on further preclinical and manufacturing success. Moreover, we cannot be sure that submission of an IND
will result in the FDA allowing further clinical trials to begin, or that, once begun, issues will not arise that require us to suspend or terminate clinical trials. Commencing each of
these clinical trials is subject to finalizing the trial design based on discussions with the FDA and other regulatory authorities. Any guidance we receive from the FDA or other
regulatory authorities is subject to change. These regulatory authorities could change their position, including, on the acceptability of our trial designs or the clinical endpoints
selected, which may require us to complete additional clinical trials or impose stricter approval conditions than we currently expect.

If  we  are  required  to  conduct  additional  clinical  trials  or  other  testing  of  our  product  candidates  beyond  those  that  we  currently  contemplate,  if  we  are  unable  to
successfully complete clinical trials of our product candidates or other testing, if the results of these trials or tests are not positive or are only modestly positive or if there are
safety concerns, we may:

•

•

•

•

•

  be delayed in obtaining marketing approval for our product candidates;

  not obtain marketing approval at all;

  obtain approval for indications or patient populations that are not as broad as intended or desired;

  be subject to post-marketing testing requirements; or

  have the product removed from the market after obtaining marketing approval.

Risks Related to the Current Novel Coronavirus (COVID-19) Pandemic

The ongoing COVID-19 pandemic and the future outbreak of other highly infectious or contagious diseases could seriously harm our research, development and
potential future commercialization efforts, increase our costs and expenses and have a material adverse effect on our business, financial condition and results of
operations.

Public health crises such as pandemics or similar outbreaks could adversely impact our business, the business operations of third parties on whom we rely and our
ongoing or planned research and development activities. While progress has been made in the fight against the ongoing COVID-19 pandemic, including the broad dissemination
and  administration  of  vaccines  in  certain  countries,  the  COVID-19  pandemic  has  continued  spread  globally,  including  in  all  50  states  within  the  United  States,  including
Philadelphia,  Pennsylvania  where  our  primary  office  and  laboratory  space,  as  well  as  certain  of  our  CMO  partners,  are  located.  The  COVID-19  pandemic has  continued  to
evolve as new variants of COVID-19 have been identified and spread, which have led to various responses, including government-imposed quarantines, travel restrictions and
other public health safety measures in response to the emergence of new variants. The extent to which COVID-19 will continue to impact our operations or those of our third
party  partners  will  depend  on  future  developments,  which  are  highly  uncertain  and  cannot  be  predicted  with  confidence,  including  the  duration  of  the  pandemic,  new
information that may emerge concerning the severity of COVID-19, the impact of new strains of the virus, the effectiveness, availability and utilization of vaccines and the
actions  to  contain  COVID-19  or  treat  its  impact,  among  others. Further,  since  the  beginning  of  the  COVID-19  pandemic,  three  vaccines  for  COVID-19  have  received
Emergency Use Authorization by the FDA and two of those

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later received marketing approval. Additional vaccines may be authorized or approved in the future. The resultant demand for vaccines and potential for manufacturing facilities
and materials to be commandeered under the Defense Production Act of 1950, or equivalent foreign legislation, may make it more difficult to obtain materials or manufacturing
slots for the products needed for our clinical trials, which could lead to delays in these trials.

Additionally,  timely  enrollment  in  our  ongoing  and  planned  clinical  trials  is  dependent  upon  clinical  trial  sites  which  may  be  adversely  affected  by  global  health
matters, such as COVID-19. The ongoing COVID-19 pandemic could result in increased adverse events and deaths in our clinical trials due to COVID-19 related infections, and
if we decide to implement a lymphodepleting preconditioning regimen, patients are likely to be more immunosuppressed and therefore at a greater risk of developing more
severe symptoms from a COVID-19 infection. Some factors from the ongoing COVID-19 pandemic that have delayed and could further delay or otherwise adversely affect
enrollment in the clinical trials of our product candidates, as well as our business generally, include:

•

•

•

•

•

the potential diversion of healthcare resources away from the conduct of clinical trials to focus on pandemic concerns, including the attention of physicians
serving as our clinical trial investigators, hospitals serving as our clinical trial sites and hospital staff supporting the conduct of our prospective clinical trials
and the need for drugs, such as tocilizumab, and other supplies that clinical trial sites must have on hand to conduct our clinical trials to be used to treat
COVID-19;

limitations  on  travel  that  could  interrupt  key  trial  and  business  activities,  such  as  clinical  trial  site  initiations  and  monitoring,  domestic  and  international
travel by employees, contractors or patients to clinical trial sites, including any government-imposed travel restrictions or quarantines that will impact the
ability  or  willingness  of  patients,  employees  or  contractors  to  travel  to  our  clinical  trial  sites  or  secure  visas  or  entry  permissions,  a  loss  of  face-to-face
meetings and other interactions with potential partners, any of which could delay or adversely impact the conduct or progress of our prospective clinical
trials;

interruption in global shipping affecting the transport of clinical trial materials, such as patient samples, investigational drug product and conditioning drugs
and other supplies used in our prospective clinical trials;

interruptions in operations at our third-party manufacturers, which could result in delays or disruptions in the supply of our current product candidates and
any future product candidates; and

business disruptions caused by potential workplace, laboratory and office closures and an increased reliance on employees working from home, disruptions
to  or  delays  in  ongoing  laboratory  experiments  and  operations,  product  manufacturing  and  supply,  staffing  shortages,  travel  limitations  or  mass  transit
disruptions, any of which could adversely impact our business operations or delay necessary interactions with local regulators, ethics committees and other
important agencies and contractors.

These and other factors arising from the ongoing COVID-19 pandemic could worsen. Any of these factors, and other factors related to any such disruptions that are
unforeseen, could have a material adverse effect on our business and our results of operation and financial condition. Further, uncertainty around these and related issues could
lead  to  adverse  effects  on  the  economy  of  the  United  States  and  other  economies,  which  could  impact  our  ability  to  raise  the  necessary  capital  needed  to  develop  and
commercialize our product candidates.

Risks Related to the Industry

Our product candidates may cause undesirable side effects or have other properties that could halt their clinical development, prevent their regulatory approval,
limit their commercial potential or result in significant negative consequences.

Undesirable or unacceptable side effects caused by our product candidates could cause us or regulatory authorities to interrupt, delay or halt clinical trials and could
result  in  a  more  restrictive  label  or  the  delay  or  denial  of  regulatory  approval  by  the  FDA.  Further,  clinical  trials  by  their  nature  utilize  a  sample  of  the  potential  patient
population.  With  a  limited  number  of  subjects  and  limited  duration  of  exposure,  rare  and  severe  side  effects  of  our  product  candidates  may  only  be  uncovered  with  a
significantly larger number of patients exposed to the drug. Undesirable side effects could also result in an expansion in the size of our clinical trials, increasing the expected
costs

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and  timeline  of  our  clinical  trials.  Additionally,  results  of  our  clinical  trials  could  reveal  a  high  and  unacceptable  severity  and  prevalence  of  side  effects  or  unexpected
characteristics.

Licensed CAR T cell therapies and those under development have shown frequent rates of CRS and neurotoxicity, and adverse events have resulted in the death of
patients. Similar adverse events could occur during treatment with our CAAR T cell product candidates. For example, activation of CAAR T cells by patient autoantibodies or
alloantibodies  could  stimulate  CRS.  When  CAAR  T  cells  are  infused  and  the  CAAR  binds  to  soluble  antibodies  in  the  blood  or  tissues  of  treated  patients,  these  soluble
antibodies may cause the CAAR T cells to proliferate, resulting in an activation of the immune system that is too high, leading to CRS. Further, it is possible that patients will
exhibit acute rejection of the CAAR T cells because of preexisting immunity to the antigen within the CAAR. This could render our product candidates ineffective.

If unacceptable toxicities or health risks, including risks inferred from other unrelated immunotherapy trials, arise in the development of our product candidates, we
could suspend or terminate our trials or the FDA, the Data Safety Monitoring Board, or DSMB, or local regulatory authorities such as institutional review boards, or IRBs, could
recommend or order us to cease clinical trials. Regulatory authorities, such as the FDA, could also deny approval of our product candidates for any or all targeted indications.
Treatment-related  side  effects  could  also  affect  patient  recruitment  or  the  ability  of  enrolled  subjects  to  complete  the  trial  or  result  in  potential  product  liability  claims.  In
addition,  these  side  effects  may  not  be  appropriately  recognized  or  managed  by  the  treating  medical  staff,  as  toxicities  resulting  from  T  cell  therapy  are  not  normally
encountered in the general patient population and by medical personnel. We expect to have to train medical personnel using CAAR T cell product candidates to understand the
side effect profile of our product candidates for both our preclinical studies and clinical trials and upon any commercialization of any of our product candidates, if licensed.
Inadequate  training  in  recognizing  or  managing  the  potential  side  effects  of  our  product  candidates  could  result  in  patient  deaths. Any  of  these  occurrences  may  harm  our
business, financial condition and prospects significantly.

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

Before  obtaining  regulatory  approvals  for  the  commercial  sale  of  any  of  our  product  candidates,  we  must  demonstrate  through  lengthy,  complex  and  expensive
preclinical testing and clinical trials that our product candidates are safe, potent and pure for use in each target indication. Clinical trials are expensive and can take many years
to complete, and their outcomes are inherently uncertain. Failure can occur at any time during the clinical trial process. The results of preclinical studies and early clinical trials
of our product candidates may not be predictive of the results of later-stage clinical trials, including in any post-approval studies of our product candidates. In addition, initial
success in any clinical trials may not be indicative of results obtained when such trials are completed. There is typically an extremely high rate of attrition from the failure of
product candidates proceeding through clinical trials. Product candidates in later stages of clinical trials may fail to show the desired safety, potency and purity profile despite
having progressed through preclinical studies and initial clinical trials.

A number of companies in the biopharmaceutical industry have suffered significant setbacks in advanced clinical trials due to lack of potency or efficacy, insufficient
durability of potency or efficacy or unacceptable safety issues, notwithstanding promising results in earlier trials, and we cannot be certain that we will not face similar setbacks.
These setbacks have been caused by, among other things, preclinical and other nonclinical findings made while clinical trials were underway, or safety or efficacy observations
made  in  preclinical  studies  and  clinical  trials,  including  previously  unreported  adverse  events.  Moreover,  preclinical  and  clinical  data  are  often  susceptible  to  varying
interpretations and analyses and many companies that believed their product candidates performed satisfactorily in preclinical studies and clinical trials nonetheless failed to
obtain FDA or EMA approval. Most product candidates that commence clinical trials are never approved as products.

Any preclinical studies or clinical trials that we may conduct may not demonstrate the safety, potency and purity necessary to obtain regulatory approval to market our
product candidates. If the results of our ongoing or future preclinical studies and clinical trials are inconclusive with respect to evaluations of efficacy, the safety, potency and
purity of our product candidates, if we do not meet the clinical endpoints with statistical and clinically meaningful significance, or if there are safety concerns associated with
our product candidates, we may be prevented or delayed in obtaining marketing approval for such product candidates. In some instances, there can be significant variability in
evaluations of efficacy, safety, potency or purity results between different preclinical studies and clinical trials of the same product candidate due to numerous factors, including
changes in trial procedures set forth in protocols, differences in the size and type of the patient populations, changes in and adherence to the clinical trial protocols and the rate
of dropout among clinical trial participants. For example, because our CAAR T cell product candidates only target approximately 0.01% to 1% of the B cells in a patient, they
may not engage enough of the target to achieve

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adequate engraftment necessary for elimination of all pathogenic B cells. Insufficient safety or potency in clinical trials may delay product development to enable time to modify
the product candidate for next generation approaches or make manufacturing changes or may lead us to discontinue development of the product candidate.

Additionally, our ongoing clinical trials utilize, and our planned trials may utilize, an “open-label” trial design. An “open-label” clinical trial is one where both the
patient and investigator know whether the patient is receiving the investigational product candidate or either an active drug or placebo. Most typically, open-label clinical trials
test only the investigational product candidate and sometimes may do so at different dose levels. Open-label clinical trials are subject to various limitations that may exaggerate
any therapeutic effect as patients in open-label clinical trials are aware when they are receiving treatment. Open-label clinical trials may be subject to a “patient bias” where
patients perceive their symptoms to have improved merely due to their awareness of receiving an experimental treatment. In addition, open-label clinical trials may be subject to
an  “investigator  bias”  where  those  assessing  and  reviewing  the  physiological  outcomes  of  the  clinical  trials  are  aware  of  which  patients  have  received  treatment  and  may
interpret the information of the treated group more favorably given this knowledge. The results from an open-label trial may not be predictive of future clinical trial results with
any of our product candidates for which we include an open-label clinical trial when studied in a controlled environment with a placebo or active control.

In addition, for DSG3-CAART, MuSK-CAART and any future trials that may be completed, we cannot guarantee that the FDA will interpret the results as we do, and
more  trials  could  be  required  before  we  submit  our  product  candidates  for  approval.  To  the  extent  that  the  results  of  the  trials  are  not  satisfactory  to  the  FDA  to  support  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 trials in support of potential approval of our product candidates.

Interim, topline or preliminary data from any preclinical studies or clinical trials that we conduct may change as more data become available and are subject to
audit and verification procedures that could result in material changes in the final data.

Our  DesCAARTes TM  trial  and  our  planned  MusCAARTesTM  trial  are  both  designed  as  open-label  trials.  From  time  to  time,  we  may  publicly  disclose  interim,
preliminary or topline data from our preclinical studies and clinical trials, including safety data and evaluations of efficacy, which will be based on a preliminary analysis of
then-available data, and the results and related findings and conclusions are subject to change following our receipt of additional data or a more comprehensive review of the
data related to the particular study or trial. We also make assumptions, estimations, calculations and conclusions as part of our analyses of data, and we may not have received or
had the opportunity to fully and carefully evaluate all data. For example, we have disclosed preliminary safety data from the first four cohorts of our DesCAARTes TM trial. We
have also disclosed a dose dependent increase in persistence of DSG3-CAART observed in the third 500 million cell cohort relative to the first two low dose cohorts throughout
the 28 days following infusion. Additionally, we disclosed top-line data on biologic activity from the first two low dose cohorts, and no clear evidence of biologic activity was
observed. However, the trial is in its early stages and additional data from these initial cohorts, data from subsequent patients and data from patients at higher dosing levels may
not be positive with respect to safety, target engagement or evidence of early signs of biologic activity.

As a result, the topline results that we report may differ from future results of the same studies, or different conclusions or considerations may qualify such results,
once  additional  data  have  been  received  and  fully  evaluated.  Topline  data  also  remain  subject  to  audit  and  verification  procedures  that  may  result  in  the  final  data  being
materially different from the preliminary data we previously published. As a result, topline data should be viewed with caution until the final data are available. From time to
time, we may also disclose interim data from planned interim analyses in our clinical trials. Interim data from clinical trials that we may complete are subject to the risk that one
or more of the clinical outcomes may materially change as patient enrollment continues and more patient data become available. Adverse differences between preliminary or
interim data and final data could significantly harm our business prospects. Further, disclosure of interim data by us or our competitors, or by patients or caregivers who are
aware that a patient is receiving investigational product, due to the open-label design of the trial, could result in volatility in the price of our common stock.

Regulatory agencies, including the FDA, may not accept or agree with our assumptions, estimates, calculations, conclusions or analyses or may interpret or weigh the
importance of data differently, which could impact the value of the particular program, the approvability or commercialization of the particular product candidate or product and
our company in general.

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If the interim, topline or preliminary data that we report differ from actual results, or if others, including regulatory authorities, disagree with the conclusions reached,
our ability to obtain approval for, and commercialize, our product candidates may be harmed, which could harm our business, operating results, prospects or financial condition.

The increasing use of social media platforms presents new risks and challenges.

Social media is increasingly being used to communicate about our clinical development programs and the diseases our product candidates are being developed to treat.
We intend to utilize appropriate social media in connection with communicating about our development programs. Social media practices in the biopharmaceutical industry
continue to evolve and regulations relating to such use are not always clear. This evolution creates uncertainty and risk of noncompliance with regulations applicable to our
business. For example, patients may use social media channels to report an alleged adverse event during a clinical trial. When such disclosures occur, there is a risk that we fail
to monitor and comply with applicable adverse event reporting obligations, or we may not be able to defend our business or the public’s legitimate interests in the face of the
political  and  market  pressures  generated  by  social  media  due  to  restrictions  on  what  we  may  say  about  our  investigational  products.  There  is  also  a  risk  of  inappropriate
disclosure of sensitive information or negative or inaccurate posts or comments about us on any social networking website, or a risk that a post on a social networking website
by any of our employees may be construed as inappropriate promotion. If any of these events were to occur or we otherwise fail to comply with applicable regulations, we could
incur liability, face regulatory actions, or incur other harm to our business.

We may encounter substantial delays in our clinical trials or may not be able to conduct our trials on the timelines we expect or at all.

Clinical testing is expensive, time consuming and subject to uncertainty. We cannot guarantee that any clinical trials will be conducted as planned or completed on
schedule, if at all. Even if these trials begin as planned, issues may arise that could suspend or terminate such clinical trials. A failure of one or more clinical trials can occur at
any stage of testing, and our ongoing and future clinical trials may not be successful. Events that may prevent successful or timely completion of clinical development include:

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inability to generate sufficient preclinical, toxicology or other in vivo or in vitro data to support the initiation of clinical trials;

delays in sufficiently developing, characterizing or controlling a manufacturing process suitable for clinical trials;

delays in developing suitable assays for screening patients for eligibility for clinical trials with respect to certain product candidates;

delays in reaching a consensus with the FDA and other regulatory agencies on trial design;

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

delays in obtaining required institutional review board, or IRB, approval at each clinical trial site;

imposition  of  a  temporary  or  permanent  clinical  hold  by  regulatory  agencies  for  a  number  of  reasons,  including  after  review  of  an  IND  submission  or
amendment,  or  equivalent  application  or  amendment;  as  a  result  of  a  new  safety  finding  that  presents  unreasonable  risk  to  clinical  trial  participants;  a
negative finding from an inspection of our clinical study operations or study sites; developments on trials conducted by competitors for related technology
that raises FDA concerns about risk to patients of the technology broadly; or if FDA finds that the investigational protocol or plan is clearly deficient to
meet its stated objectives;

delays in recruiting eligible patients to participate in our clinical trials;

delays in treating one or more patients, once enrolled, due to a patient’s inability to accommodate parts of the complex study procedures schedule;

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difficulty collaborating with patient groups and investigators;

failure by our CROs, other third parties or us to adhere to clinical trial requirements and the potential termination of ongoing agreements with our CROs;

limitations on our recourse in our CRO relationship with Penn as compared to a CRO that is not an academic institution;

failure to perform in accordance with the FDA’s Good Clinical Practice, or GCP, requirements or applicable regulatory guidelines in other countries;

transfer of manufacturing processes to any new CMO or our own manufacturing facilities or any other development or commercialization partner for the
manufacture of product candidates;

delays in having patients complete participation in a trial or return for post-treatment follow-up;

patients dropping out of a trial;

occurrence of adverse events associated with the product candidate that are viewed to outweigh its potential benefits;

changes in regulatory requirements and guidance that require amending or submitting new clinical protocols;

changes in the standard of care on which a clinical development plan was based, which may require new or additional trials;

the cost of clinical trials of our product candidates being greater than we anticipate;

clinical trials of our product candidates producing negative or inconclusive results, which may result in our deciding, or regulators requiring us, to conduct
additional clinical trials or abandon product development programs;

delays or failure to secure supply agreements with suitable raw material suppliers, or any failures by suppliers to meet our quantity or quality requirements
for necessary raw materials; and

delays in manufacturing or inability to manufacture sufficient clinical supply (for example, due to capacity constraints, supply interruption, or the need to
engineer  the  process  to  meet  higher  dose  requirements),  testing,  releasing,  validating  or  importing/exporting  sufficient  stable  quantities  of  our  product
candidates for use in clinical trials or the inability to do any of the foregoing.

Any inability to successfully complete preclinical and clinical development could result in additional costs to us or impair our ability to generate revenue. In December
2021, we disclosed our intent to implement an enhanced manufacturing process for our DSG3-CAART program, subject to an IND amendment. Our inability to effectively
implement, or a delay in implementation of, such enhanced manufacturing process may prevent successful or timely completion of clinical development. In addition, if we make
manufacturing or formulation changes to our product candidates, we may be required to, or we may elect to, conduct additional trials to bridge our modified product candidates
to earlier versions. Clinical trial delays could also shorten any periods during which our product candidates and products, if licensed, have patent protection and may allow our
competitors to bring products to market before we do, which could impair our ability to successfully commercialize our product candidates and may harm our business and
results of operations.

We could also encounter delays if a clinical trial is suspended or terminated by us, the FDA or other regulatory authority, or if the IRBs of the institutions in which such
trials are being conducted suspend or terminate the participation of their clinical investigators and sites subject to their review. Such authorities may suspend or terminate a
clinical trial 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 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.

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Delays in the initiation, conduct or completion of any clinical trial of our product candidates will increase our costs, slow down our product candidate development and
approval process and delay or potentially jeopardize our ability to commence product sales and generate revenue. In addition, many of the factors that cause, or lead to, a delay
in  the  commencement  or  completion  of  clinical  trials  may  also  ultimately  lead  to  the  denial  of  regulatory  approval  of  our  product  candidates.  In  the  event  we  identify  any
additional product candidates to pursue, we cannot be sure that submission of an IND will result in the FDA allowing clinical trials to begin in a timely manner, if at all. Any of
these occurrences may significantly harm our business, financial condition and prospects.

Monitoring  safety  of  patients  receiving  our  product  candidates  will  be  challenging,  which  could  adversely  affect  our  ability  to  obtain  regulatory  approval  and
commercialize our product candidates.

For our clinical trials of DSG3-CAART, MuSK-CAART and our other product candidates, we expect to continue to contract with Penn and other academic medical
centers and hospitals experienced in the assessment and management of toxicities arising during clinical trials. In the future, we may also contract with non-academic medical
centers and hospitals with similar capabilities. Nonetheless, these centers and hospitals may have difficulty observing patients, including due to failure by patients to comply
with post-clinical trial follow-up programs, and treating toxicities, which may be more challenging due to personnel changes, inexperience, shift changes, house staff coverage
or related issues. This could lead to more severe or prolonged toxicities or even patient deaths, which could result in us or the FDA delaying, suspending or terminating one or
more of our clinical trials, and which could jeopardize regulatory approval. We also expect the centers using DSG3-CAART, MuSK-CAART and our other product candidates,
if licensed, on a commercial basis could have similar difficulty in managing adverse events. Medicines used at centers to help manage adverse side effects of DSG3-CAART,
MuSK-CAART and our other product candidates may not adequately control the side effects and/or may have a detrimental impact on the efficacy of the treatment.

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 trial until its conclusion. The enrollment of patients depends on
many factors, including:

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the size and nature of the patient population;

the patient eligibility criteria defined in the protocol;

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

recruiting an adequate number of suitable patients to participate in a clinical trial;

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

obtaining IRB and other required reviewing body approval at each clinical trial site;

the proximity of patients to trial sites;

the design of the trial and whether the FDA agrees to the design and implementation of the trial;

our ability to identify clinical trial sites and recruit clinical trial investigators with the appropriate capabilities, competencies and experience;

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

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the occurrence of dose-limiting toxicity in the clinical trial;

the efforts to facilitate timely enrollment in clinical trials;

the patient referral practices of physicians;

the ability to monitor patients adequately during and after treatment;

our ability to obtain and maintain patient consents;

the risk that patients enrolled in clinical trials will drop out of the trials before the infusion of our product candidates or trial completion; and

the ability of patients to meet the complex follow-up requirements of the clinical trial.

In addition, our clinical trials will compete with other 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 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,  some  of  our  clinical  trial  sites  may  also  be  used  by  some  of  our
competitors, which may reduce the number of patients who are available for our clinical trials in that clinical trial site.

Moreover,  because  our  product  candidates  represent  a  departure  from  more  commonly  used  methods  for  B  cell-mediated  autoimmune  disease  treatment,  potential
patients and their doctors may be inclined to use conventional therapies, such as corticosteroids or systemic immunosuppressive medications, rather than enroll patients in our
clinical trial.

Delays  in  patient  enrollment  may  result  in  increased  costs  or  may  affect  the  timing  or  outcome  of  our  ongoing  and  planned  clinical  trials,  which  could  prevent

completion of these trials and adversely affect our ability to advance the development of our product candidates.

Our DesCAARTesTM trial, our planned MusCAARTesTM trial and any additional expected Phase 1 clinical trials for each of our product candidates will be pilot dose
escalation studies with a limited number of patients. The activity and toxicity data from these clinical trials of our product candidates may differ from future results of Phase 2
and/or Phase 3 clinical trials that enroll a larger number of patients.

Since the number of patients that we plan to dose in our DesCAARTesTM trial and our planned MusCAARTesTM trial is small, the results from such clinical trials,
once completed, may be less reliable than results achieved in larger clinical trials, which may hinder our efforts to obtain regulatory approval for our product candidates. In both
our DesCAARTesTM trial and our planned MusCAARTesTM trial, we plan to evaluate the toxicity profile of our product candidates and establish the recommended dose for the
next  clinical  trial.  The  preliminary  results  of  clinical  trials  with  smaller  sample  sizes,  such  as  our  DesCAARTes TM  trial  and  our  planned  MusCAARTesTM  trial,  can  be
disproportionately influenced by various biases associated with the conduct of small clinical trials, such as the potential failure of the smaller sample size to accurately depict the
features of the broader patient population, which limits the ability to generalize the results across a broader community, thus making the clinical trial results less reliable than
clinical trials with a larger number of patients. As a result, there may be less certainty that such product candidates would achieve a statistically significant effect in any future
clinical trials. If we conduct any future clinical trials of DSG3-CAART or MuSK-CAART, we may not achieve a statistically significant result or the same level of statistical
significance, if any, that we might have anticipated based on the results observed in our DesCAARTesTM trial and our planned MusCAARTesTM trial, respectively.

Risks Related to Sales, Marketing and Competition

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

Our projections of both the number of people who have the B cell-mediated autoimmune diseases we are targeting, as well as the subset of people with these diseases
in a position to receive second or later lines of therapy and who have the potential to benefit from treatment with our product candidates, are based on our beliefs and estimates.
These estimates have  been  derived  from  a  variety  of  sources,  including  scientific  literature,  surveys  of  clinics,  patient  foundations,  or  market  research  and  may  prove  to  be
incorrect. Further, new studies may change the estimated incidence or prevalence of these B cell-mediated autoimmune diseases. The number of patients may turn out to be
lower  than  expected. Additionally,  the  potentially  addressable  patient  population  for  our  product  candidates  may  be  limited  or  may  not  be  amenable  to  treatment  with  our
product candidates. For instance, we expect our lead product candidate, DSG3-CAART, to initially target a small patient population that suffers from mPV. Furthermore, in the
event  we  use  a  preconditioning  regimen  for  any  of  our  CAAR  T  cell  product  candidates,  then  patients  for  whom  the  preconditioning  regimen  is  contraindicated,  or  is  not
acceptable to the patient, may not be eligible for treatment with the product candidate, further reducing the potential target population. Even if we obtain significant market
share for our product candidates, because the potential target populations are small, we may never achieve profitability without obtaining regulatory approval for additional
indications.

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

The  biopharmaceutical  and  pharmaceutical  industries  are  characterized  by  rapidly  advancing  technologies,  intense  competition  and  a  strong  focus  on  intellectual
property. We face competition from many different players, including large and specialty pharmaceutical and biotechnology companies, academic research organizations and
governmental agencies. Any therapeutic candidates we successfully develop and commercialize will compete with the existing standard of care as well as novel therapies that
may gain regulatory approval in the future. 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. We believe we are the first and only company developing CAAR T drug candidates for the treatment
of  B  cell-mediated  autoimmune  diseases.  However,  despite  the  significant  differences  in  discovery,  development  and  target  populations  between  oncology  and  autoimmune
targets, we recognize that companies with an investment and expertise in CAR T cell development for oncology indications could attempt to leverage their expertise into B cell-
mediated  autoimmune  disease  affected  populations.  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.

Specifically, while rituximab is the first drug for the treatment of PV, the target indication of our lead product candidate, DSG3-CAART, to have received regulatory
approval in the United States in over 60 years, we are aware that multiple biopharmaceutical companies have therapies in clinical development. We are also aware of other
biopharmaceutical companies developing therapies for muscle-specific kinase myasthenia gravis, or MuSK MG, PLA2R-associated membranous nephropathy, or PLA2R MN,
and Hemophilia A patients who develop alloantibodies against FVIII. While we do not expect these product candidates to be directly competitive to our product candidates,
even if we obtain regulatory approval of our product candidates, the availability and price of these other 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.

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Even if we obtain regulatory approval of our product candidates, the products may not gain the market acceptance among physicians, patients, hospitals, treatment
centers and others in the medical community necessary for commercial success.

The use of engineered T cells as a potential treatment for B cell-mediated autoimmune diseases is a recent development and may not become broadly accepted by
physicians, patients, hospitals, treatment centers and others in the medical community. We expect physicians to be particularly influential and we may not be able to convince
them to use our product candidates for many reasons. Additional 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 licensed;

physicians, hospitals, 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;

limitations or warnings contained in the labeling approved by the FDA;

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

the cost of treatment in relation to alternative treatments;

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

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

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

the effectiveness of our sales and marketing efforts.

The product candidates we plan to develop and commercialize are premised on offering a potential cure for B cell-mediated autoimmune diseases, which may result in
a high degree of uncertainty related to pricing and long-term demand for our product. Our target patient populations are relatively small. Because of this pricing and demand for
our  product  candidates,  if  licensed,  may  not  be  adequate  to  support  an  extended  period  of  commercial  viability,  which  could  adversely  affect  our  continued  ability  to
successfully produce and market our product or any follow-on products.

In addition, if our product candidates are licensed but fail to achieve market acceptance among physicians, patients, hospitals, 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.

Risks Related to Business Development

We may not be successful in our efforts to identify additional product candidates. Due to our limited resources and access to capital, we must prioritize development
of certain product candidates, which may prove to be wrong and may adversely affect our business.

Although we intend to explore other therapeutic opportunities, in addition to the product candidates that we are currently developing, we may fail to identify viable
new product candidates for clinical development for a number of reasons. If we fail to identify additional potential product candidates, our business could be materially harmed.

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Research programs to pursue the development of our existing and planned product candidates for additional indications and to identify new product candidates and
disease targets require substantial technical, financial and human resources whether or not they are ultimately successful. Our research programs may initially show promise in
identifying potential indications and/or product candidates, yet fail to yield results for clinical development for a number of reasons, including:

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the research methodology used may not be successful in identifying potential indications and/or product candidates;

potential product candidates may be identified but may not be able to be expressed on T cells in a manner that enables product activity;

potential product candidates may, after further study, be shown to have harmful adverse effects or other characteristics that indicate they are unlikely to be
effective drugs; or

it  may  take  greater  human  and  financial  resources  than  we  will  possess  to  identify  additional  therapeutic  opportunities  for  our  product  candidates  or  to
develop suitable potential product candidates through internal research programs, thereby limiting our ability to develop, diversify and expand our product
portfolio.

Because we have limited financial and human resources, we intend to initially focus on research programs and product candidates for a limited set of indications. As a
result, we may forego or delay pursuit of opportunities with other product candidates or for other indications that later prove to have greater commercial potential or a greater
likelihood of success. Our resource allocation decisions may cause us to fail to capitalize on viable commercial products or profitable market opportunities.

Accordingly,  there  can  be  no  assurance  that  we  will  ever  be  able  to  identify  additional  therapeutic  opportunities  for  our  product  candidates  or  to  develop  suitable
potential  product  candidates  through  internal  research  programs,  which  could  materially  adversely  affect  our  future  growth  and  prospects.  We  may  focus  our  efforts  and
resources on potential product candidates or other potential programs that ultimately prove to be unsuccessful.

If we fail to develop additional product candidates, our commercial opportunity will be limited.

One  of  our  core  strategies  is  to  pursue  clinical  development  of  additional  product  candidates  beyond  DSG3-CAART,  MuSK-CAART,  DSG3/1-CAART,  FVIII-
CAART and PLA2R-CAART. Developing, obtaining regulatory approval and commercializing additional CAAR T cell product candidates will require substantial additional
funding and is prone to the risks of failure inherent in medical product development. We cannot provide you any assurance that we will be able to successfully advance any of
these additional product candidates through the development process.

Even if we receive FDA approval to market additional product candidates for the treatment of B cell-mediated autoimmune diseases, we cannot assure you that any
such product candidates will be successfully commercialized, widely accepted in the marketplace or more effective than other commercially available alternatives. If we are
unable  to  successfully  develop  and  commercialize  additional  product  candidates,  our  commercial  opportunity  will  be  limited.  Moreover,  a  failure  in  obtaining  regulatory
approval of additional product candidates may have a negative effect on the approval process of any other, or result in losing approval of any approved, product candidate.

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.

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  are  highly  dependent  on  our  management,  scientific,  and  medical  personnel,  including  our  Chief  Executive  Officer  and  President,  our
Scientific Advisory Board members, our President, Science and Technology, our Chief Medical Officer, and our Chief Financial Officer. 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 harm our business.

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Competition for skilled personnel in our market is intense and may limit our ability to hire and retain highly qualified personnel on acceptable terms or at all. To induce
valuable employees to remain at our company, in addition to salary and cash incentives, we have provided stock options that vest over time. The value to employees of stock
options 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 person” 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 junior, mid-level and
senior managers as well as junior, mid-level and senior scientific and medical personnel.

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

As of December 31, 2021, we had 53 full-time employees and one part-time employee. As our development and commercialization plans and strategies develop, and
as we continue to transition into operating as a public company, we expect to rapidly expand our employee base and continue to add managerial, operational, sales, research and
development, marketing, financial and other personnel. For example, we are still dependent on Penn and certain Penn-affiliated entities to continue providing certain research
and  development  as  well  as  manufacturing  services  under  that  certain  research  services  agreement.  Current  and  future  growth  imposes  significant  added  responsibilities  on
members of management, including:

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identifying, recruiting, integrating, retaining and motivating additional employees;

managing our internal development efforts effectively, including the clinical and FDA review process for our product candidates, while complying with our
contractual obligations to contractors and other third parties; and

improving our operational, financial and management controls, reporting systems and procedures.

Our future financial performance and our ability to commercialize our product candidates will depend, in part, on our ability to effectively manage our growth, and our
management may also have to divert a disproportionate amount of its attention away from day-to-day activities in order to devote a substantial amount of time to managing
these growth activities.

We currently rely, and for the foreseeable future will continue to rely, in substantial part on certain independent organizations, advisors and consultants to provide
certain services, including certain research and development as well as general and administrative support, pursuant to agreements which expire after a certain period of time.
There can be no assurance that the services of independent organizations, advisors and consultants will continue to be available to us on a timely basis when needed, or that we
can find qualified replacements. In addition, if we are unable to effectively manage our outsourced activities or if the quality or accuracy of the services provided by consultants
is compromised for any reason, our clinical trials may be extended, delayed or terminated, and we may not be able to obtain regulatory approval of our product candidates or
otherwise advance our business. There can be no assurance that we will be able to manage our existing consultants or find other competent outside contractors and consultants
on economically reasonable terms, or at all.

If we are not able to effectively expand our organization by hiring new employees and expanding our groups of consultants and contractors, or if we are not able to
raise  sufficient  funds  in  the  future  to  support  our  hiring  efforts  beyond  our  research  and  development  personnel,  we  may  not  be  able  to  successfully  implement  the  tasks
necessary to further develop and commercialize our product candidates and, accordingly, may not achieve our research, development and commercialization goals.

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

Our operations, Penn’s operations and those of any CMOs, CROs and other contractors and consultants that we may engage could be subject to earthquakes, power
shortages,  telecommunications  failures,  water  shortages,  floods,  hurricanes,  typhoons,  fires,  extreme  weather  conditions,  medical  epidemics  and  other  natural  or  man-made
disasters or business interruptions, for which we are predominantly self-insured. The occurrence of any of these business disruptions could seriously harm our operations and
financial condition and increase our costs and expenses. We currently rely on Penn to produce and process our first product candidate and anticipate that in the future we will
rely on a third-party CMO for the same. 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 addition, due to the ongoing COVID-19 pandemic, our increased reliance on personnel working from home may negatively impact productivity, or disrupt, delay,
or otherwise adversely impact our business operations. Further, this could increase our cyber security risk, create data accessibility concerns, and make us more susceptible to
communication disruptions, any of which could adversely impact our business operations or delay necessary interactions with local and federal regulators, ethics committees,
manufacturing sites, research or clinical trial sites and other important agencies and contractors.

Risks Related to Litigation

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.  For  example,  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.  Claims  could  also  be  asserted  under  state  consumer  protection  acts.  If  we  cannot  successfully  defend
ourselves  against  product  liability  claims,  we  may  incur  substantial  liabilities  or  be  required  to  limit  commercialization  of  our  product  candidates.  Even  successful  defense
would require significant financial and management resources. Regardless of the merits or eventual outcome, liability claims may result in:

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inability to bring our product candidates to the market;

decreased demand for our product candidates;

injury to our reputation;

withdrawal of clinical trial participants;

initiation of investigations by regulators;

costs to defend the related litigation;

a diversion of management’s time and our resources;

substantial monetary awards to 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.

Since we have not yet commenced marketing of any products, we do not yet hold product liability insurance for commercialization of our product candidates. 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
products we develop, alone or with corporate collaborators. Our insurance policies may also have various exclusions, and we may be subject to a product liability claim for
which we have no coverage. Assuming we obtained clinical

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trial insurance for our clinical trials, we may have to pay 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.

Risks Related to Our Financial Condition and Capital Requirements

Risks Related to Past Financial Condition

We have incurred net losses in every period since our inception and anticipate that we will incur substantial net losses over the next several years, and may never
achieve or maintain profitability.

Investment  in  biopharmaceutical  product  development  is  highly  speculative  because  it  entails  substantial  upfront  capital  expenditures  and  significant  risk  that  any
potential  product  candidate  will  fail  to  demonstrate  adequate  effect  or  an  acceptable  safety  profile,  gain  regulatory  approval  and  become  commercially  viable.  We  initially
licensed  rights  to  the  patents  underlying  our  product  candidates  in August  2018  and  initiated  our  DesCAARTes TM  trial  in  June  2020.  We  have  no  products  licensed  for
commercial  sale,  and  we  will  continue  to  incur  significant  research  and  development  and  other  expenses  related  to  our  ongoing  operations.  Our  net  losses  may  fluctuate
significantly from quarter to quarter and year to year. We have to date financed our operations primarily through private placements of our preferred stock,  the sale of common
stock in our initial public offering and sales of our common stock from time to time in “at-the-market” offerings.

As a result, we are not profitable and have incurred net losses in each period since our inception. For the years ended December 31, 2021 and 2020, we recorded net
losses of $46.3 million and $33.3 million, respectively. As of December 31, 2021, we had an accumulated deficit of $112.6 million. We expect to incur significant losses for the
foreseeable future, and we expect these losses to increase substantially if, and as, we:

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continue our research and development efforts and submit additional INDs for our product candidates;

conduct preclinical studies and clinical trials for our current and future product candidates;

further develop our product candidate platform;

continue to discover and develop additional product candidates;

maintain, expand and protect our intellectual property portfolio;

hire additional clinical, scientific manufacturing and commercial personnel;

establish a commercial manufacturing source and secure supply chain capacity sufficient to provide commercial quantities of any product candidates for
which we may obtain regulatory approval, whether through a CMO or through a manufacturing facility that we establish;

acquire or in-license other product candidates and technologies, including advanced manufacturing and translational capabilities that we will need for the
further development and possible commercialization of our product candidates;

seek marketing approvals for any product candidates that successfully complete clinical trials;

establish a sales, marketing and distribution infrastructure to support the sales and marketing of any product candidates for which we may obtain marketing
approvals; and

add operational, financial and management information systems and personnel, including personnel to support our product development and planned future
commercialization efforts, as well as to support our transition to a public company.

To become and remain profitable, we must succeed in developing, and eventually commercializing, a product or products that generate significant revenue. The ability
to achieve this success will require us to be effective in a range of challenging activities, including completing preclinical testing and clinical trials of our product candidates,
discovering additional product candidates, obtaining regulatory approval for these product candidates and manufacturing, marketing and selling any products for which we may
obtain regulatory approval. We are only in the

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preliminary stages of most of these activities and have not yet demonstrated our ability to successfully develop any product candidate, obtain regulatory approvals, manufacture
a commercial scale product or arrange for a third party to do so on our behalf, or conduct sales and marketing activities necessary for successful product commercialization. We
may never be able to develop, manufacture or commercialize a marketable product.

Even if we are able to succeed in these activities, we may never generate revenues that are significant enough to achieve profitability. Because of the numerous risks
and uncertainties associated with pharmaceutical product development, we are unable to accurately predict the timing or amount of increased expenses or when, or if, we will be
able to achieve profitability. Our expenses will increase if, among other things:

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

we are required by the FDA or other regulatory authorities to perform trials or studies in addition to, or different than, those expected; or

there are any third-party challenges to our intellectual property or we need to defend against any intellectual property-related claim.

Because of the numerous risks and uncertainties associated with pharmaceutical product development, we are unable to accurately predict the timing or amount of
increased expenses we will incur or when, if ever, we will be able to achieve profitability. Even if we succeed in commercializing one or more of our product candidates, we will
continue  to  incur  substantial  research  and  development  and  other  expenditures  to  develop,  seek  regulatory  approval  for  and  market  additional  product  candidates.  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 have a limited operating history, which may make it difficult to evaluate the success of our business to date and to assess our future viability, and we may face
significant challenges and expense as we test our product candidates and build our capabilities.

We were incorporated in 2017 and initially acquired rights to license certain patent rights Penn in August 2018. We are early in our development efforts, have a limited
operating  history  and  are  subject  to  the  risks  inherent  to  any  newly-formed  organization,  including,  among  others,  risks  that  we  may  not  be  able  to  hire  sufficient  qualified
personnel and establish operating controls and procedures.

Our limited operating history, particularly in light of the rapidly evolving cell therapy field, may make it difficult to evaluate our technology and industry and predict
our future performance. Our short history as an operating company makes any assessment of our future success or viability subject to significant uncertainty. We will encounter
risks  and  difficulties  frequently  experienced  by  early-stage  companies  in  rapidly  evolving  fields.  If  we  do  not  address  these  risks  successfully,  our  business  will  suffer.
Similarly, we expect that our financial condition and operating results will fluctuate significantly from quarter to quarter and year to year due to a variety of factors, many of
which are beyond our control. As a result, our shareholders should not rely upon the results of any quarterly or annual period as an indicator of future operating performance.

We currently do not have in-house resources sufficient to enable the development of our product candidates, including our CAAR T cell platform. We are reliant on
several manufacturing and support services from Penn through a Master Translational Research Services Agreement, or the Services Agreement, as well as certain research and
development  and  general  and  administrative  services  through  three  sponsored  research  agreements.  We  also  rely  on  Penn  for  access  to  key  technologies  for  current
manufacturing  of  our  product  candidates. As  we  build  our  own  capabilities,  and  enter  into  agreements  with  third  parties,  we  expect  to  encounter  risks  and  uncertainties
frequently experienced by growing companies in new and rapidly evolving fields, including the risks and uncertainties described herein. Our ability to rely on services from
Penn is limited to a specified period of time, to specific capabilities, and is subject to Penn’s right to terminate these services with or without cause. If we are unable to establish
necessary  relationships  with  third  party  partners  and  build  our  own  capabilities,  our  operating  and  financial  results  could  differ  materially  from  our  expectations,  and  our
business could suffer.

All  of  our  programs  require  additional  preclinical  research  and  development,  clinical  development,  regulatory  approval  in  multiple  jurisdictions,  obtaining

manufacturing supply, capacity and expertise, building of a commercial

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organization, substantial investment and significant marketing efforts before we generate any revenue from product sales. Other programs of ours require additional discovery
research  and  then  preclinical  and  clinical  development.  In  addition,  our  product  candidates  must  be  licensed  for  marketing  by  the  FDA  before  we  may  commercialize  any
product.

In addition, as an early-stage company, we have encountered and may continue to encounter unforeseen expenses, difficulties, complications, delays and other known
and  unknown  circumstances. As  we  advance  our  product  candidates,  we  will  need  to  transition  from  a  company  with  a  research  focus  to  a  company  capable  of  supporting
clinical development and if successful, commercial activities. We may not be successful in such a transition.

We have not generated any revenue from our product candidates and our ability to generate revenue from product sales and become profitable depends significantly
on our success in a number of areas.

To become and remain profitable, we or any potential future collaborator must develop and eventually commercialize products with significant market potential at an
adequate profit margin after cost of goods sold and other expenses. All of our product candidates are in the early stages of development and we will require additional preclinical
studies, clinical development, regulatory review and approval, substantial investment, access to sufficient commercial manufacturing capacity and significant marketing efforts
before we can generate any revenue from product sales. We initiated our DesCAARTes TM trial of DSG3-CAART, our most advanced product candidate, targeting pathogenic
B cells in patients with mucosal pemphigus vulgaris, or mPV, in June 2020. Our IND for MuSK-CAART, targeting pathogenic B cells in a subset of patients with myasthenia
gravis, or MG, became effective in January 2022. Our other product candidates, which include DSG3/1-CAART, targeting pathogenic B cells in patients with mucocutaneous
pemphigus vulgaris, or mcPV, FVIII-CAART, for potential use as an adjunctive therapy targeting a subset of patients with Hemophilia A who develop alloantibody resistance
to  Factor  VIII,  or  FVIII,  replacement  therapy,  and  PLA2R-CAART,  targeting  pathogenic  B  cells  in  patients  with  PLA2R-associated  membranous  nephropathy,  or  PLA2R-
associated MN, have yet to complete IND-enabling studies. We have not yet administered any of our product candidates other than DSG3-CAART in humans and, as such, we
face significant translational risk as our product candidates advance to the clinical stage. Our ability to generate revenue depends on a number of factors, including, but not
limited to:

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timely completion of our preclinical studies and clinical trials, which may be significantly slower or cost more than we currently anticipate and will depend
substantially upon the performance of third-party academic and commercial contractors;

our ability to complete IND-enabling studies and successfully submit INDs or comparable applications;

whether  we  are  required  by  the  FDA  to  conduct  additional  clinical  trials  or  other  studies  beyond  those  planned  to  support  the  licensure  and
commercialization of our product candidates or any future product candidates;

our ability to demonstrate to the satisfaction of the FDA the safety, potency, purity and acceptable risk to benefit profile of our product candidates or any
future product candidates;

the prevalence, duration and severity of potential side effects or other safety issues experienced with our product candidates or future product candidates, if
any;

the cost of manufacturing and processing our product candidates being greater than we anticipate;

the timely receipt of necessary marketing approvals from the FDA;

the willingness of physicians, operators of clinics and patients to utilize or adopt any of our product candidates or future product candidates to treat B cell-
mediated autoimmune diseases;

our ability and the ability of third parties with whom we contract to manufacture adequate clinical and commercial supplies of our product candidates or any
future  product  candidates,  remain  in  good  standing  with  regulatory  authorities  and  develop,  validate  and  maintain  commercially  viable  manufacturing
processes that are compliant with FDA’s current Good Manufacturing Practices, or cGMP;

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our  ability  to  successfully  develop  a  commercial  and  competitive  strategy  and  thereafter  commercialize  our  product  candidates  or  any  future  product
candidates in the United States, if licensed for marketing, reimbursement, sale and distribution, whether alone or in collaboration with others;

patient demand for our product candidates and any future product candidates, if licensed; and

our ability to establish and enforce intellectual property rights in and to our product candidates or any future product candidates.

Many  of  the  factors  listed  above  are  beyond  our  control  and  could  cause  us  to  experience  significant  delays  or  prevent  us  from  obtaining  regulatory  approvals  or
commercialize our product candidates. Even if we are able to commercialize our product candidates, we may not achieve profitability soon after generating product sales, if
ever.  If  we  are  unable  to  generate  sufficient  revenue  through  the  sale  of  our  product  candidates  or  any  future  product  candidates,  we  may  be  unable  to  continue  operations
without continued funding.

If  we  do  achieve  profitability,  we  may  not  be  able  to  sustain  or  increase  profitability  on  a  quarterly  or  annual  basis.  Additionally,  even  if  we  succeed  in
commercializing one or more of our product candidates, we will continue to incur substantial research and development and other expenditures to research, develop and market
additional product candidates. Our failure to become and remain profitable would decrease the value of our company and could impair our ability to raise capital, maintain our
research  and  development  efforts,  expand  our  business  or  continue  our  operations. A  decline  in  the  value  of  our  company  also  could  cause  you  to  lose  all  or  part  of  your
investment.

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.

Risks Related to Future Financial Condition

We  will  require  substantial  additional  financing  to  develop  and  commercialize  our  product  candidates  and  implement  our  operating  plans.  If  we  fail  to  obtain
additional  financing  or  cannot  obtain  financing  at  the  levels  we  require  due  to  we  may  be  delayed  in  our  plans  or  unable  to  complete  the  development  and
commercialization of our product candidates.

Our operations have consumed substantial amounts of cash since inception. We expect to continue to spend substantial amounts to continue the preclinical and clinical
development  of  our  product  candidates,  including  our  DesCAARTes TM trial, our planned MusCAARTesTM  trial,  and  our  research  and  development,  preclinical  studies  and
clinical trials for PLA2R-CAART, DSG3/1-CAART and FVIII-CAART and any future product candidates, to seek regulatory approvals for our product candidates, to enable
commercial production of our products, if licensed, and to initiate and complete registration trials for multiple products. While we currently expect our existing cash and cash
equivalents and investments to be sufficient to fund our operations through completion of Part A Dose Escalation of our DesCAARTes TM trial, we expect to require significant
additional  financing  to  complete  this  Phase  1  trial,  and  any  future  clinical  trials  of  DSG3-CAART  and  our  other  product  candidates.  Further,  if  licensed,  we  will  require
significant additional amounts of cash to launch and commercialize our product candidates.

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As of December 31, 2021, we had $122.2 million of cash and cash equivalents and investments. On October 29, 2019, we completed an initial public offering of our
common stock by issuing 7,275,501 shares of our common stock (including 475,501 shares of our common stock pursuant to the underwriters’ option to purchase additional
shares that we issued in November 2019), at $11.00 per share, for gross proceeds of $80.0 million, or net proceeds of $71.0 million. In 2021, we raised $49.7 million, or net
proceeds of $48.3 million, in “at-the-market” offerings, pursuant to a Sales Agreement with Cowen and Company, LLC which provides for the offering, issuance and sale of up
to an aggregate amount of $75.0 million of our common stock. Based on our current operating plan, we believe that our existing cash and cash equivalents and investments will
be sufficient to fund our operations through the third quarter of 2023. However, we have based this estimate on assumptions that may prove to be wrong. Additionally, changing
circumstances may cause us to consume capital significantly faster than we currently anticipate, and we may need to spend more money than currently expected because of
circumstances  beyond  our  control.  We  may  require  substantial  additional  capital  for  the  further  development  and  commercialization  of  our  product  candidates,  including
funding our internal manufacturing capabilities, and may need to raise additional funds sooner if we choose to expand more rapidly than we presently anticipate. Because the
length  of  time  and  activities  associated  with  development  of  our  product  candidates  is  highly  uncertain,  we  are  unable  to  estimate  the  actual  funds  we  will  require  for
development and any approved marketing and commercialization activities. Our future funding requirements, both near- and long-term, will depend on many factors, including,
but not limited to:

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the initiation, progress, timing, costs and results of preclinical studies and clinical trials for our product candidates;

the clinical development plans we establish for these product candidates;

the number and characteristics of product candidates that we may develop or in-license;

the terms of any collaboration agreements we may choose to conclude;

the outcome, timing and cost of meeting regulatory requirements established by the FDA;

the cost of filing, prosecuting, defending and enforcing our patent claims and other intellectual property rights;

the cost of defending intellectual property disputes, including patent infringement actions brought by third parties against us or our product candidates;

the effect of competing technological and market developments;

the costs of establishing and maintaining a supply chain for the development and manufacture of our product candidates;

the cost and timing of establishing, expanding and scaling manufacturing capabilities;

the cost of maintaining the amount patient data for which we would be responsible following commercialization of one or more of our product candidates;
and

the cost of establishing sales, marketing and distribution capabilities for any product candidates for which we may receive regulatory approval in regions
where we choose to commercialize our products on our own.

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We cannot be certain that additional funding will be available on acceptable terms, or at all. As widely reported, global credit and financial markets have experienced
extreme  volatility  and  disruptions  from  the  ongoing  COVID-19  pandemic  and  related  factors,  including  severely  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.  Until  we  are  able  to  generate  sufficient  revenue  to  finance  our  cash
requirements,  we  will  need  to  finance  our  future  cash  needs  through  a  combination  of  public  or  private  equity  offerings,  debt  financings,  collaborations,  strategic  alliances,
licensing arrangements and other marketing or distribution arrangements. If we are unable to raise additional capital in sufficient amounts or on terms acceptable to us, we may
have to significantly delay, scale back or discontinue our research and development initiatives and clinical development plans. We could be required to seek collaborators for
our product candidates at an earlier stage than otherwise would be desirable or on terms that are less favorable than might otherwise be available or relinquish or license on
unfavorable terms our rights to our product candidates in markets where we otherwise would seek to pursue development or commercialization ourselves.

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

We expect that significant additional capital may be needed in the future to continue our planned operations, including conducting clinical trials, commercialization
efforts, 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. If we sell common stock, convertible securities or other equity
securities, investors may be materially diluted by subsequent sales. Such sales may also result in material dilution to our existing stockholders, and new investors could gain
rights, preferences and privileges senior to the holders of our common stock.

Pursuant to our equity incentive plans, our management is authorized to grant stock options to our employees, directors and consultants. Additionally, the number of
shares of our common stock reserved for issuance under the 2019 Stock Option and Incentive Plan automatically increased on January 1, 2022 and will automatically increase
each January 1 thereafter through and including January 1, 2029, by 4% of the total number of shares of our capital stock outstanding on December 31 of the preceding calendar
year, or a lesser number of shares determined by our board of directors. Unless our board of directors elects not to increase the number of shares available for future grant each
year, our stockholders may experience additional dilution, which could cause our stock price to fall.

Any of the above events could significantly harm our business, prospects, financial condition and results of operations and cause the price of our common stock to

decline.

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Risks Related to Our Intellectual Property

We rely heavily on certain in-licensed patent and other intellectual property rights in connection with our development of our product candidates and, if we fail to
comply with our obligations under our existing and any future intellectual property licenses with third parties, we could lose license rights that are important to our
business.

Our ability to develop and commercialize our product candidates is heavily dependent on in-licenses to patent rights and other intellectual property granted to us by
third parties. For example, we depend heavily on our License Agreement with Penn and CHOP, which was entered into in 2018, amended and restated in July 2019, and further
amended in May 2020 and October 2021, pursuant to which we obtained (a) a non-exclusive, non-sublicensable, worldwide research license to intellectual property controlled
by Penn and CHOP to make, have made and use products in two subfields of use, (b) effective as of October 2018, an exclusive, worldwide, royalty-bearing license, with the
right to sublicense, under certain of such intellectual property to make, use, sell, offer for sale and import products in the same two subfields of use, and (c) effective as of
October  2018,  a  non-exclusive,  worldwide,  royalty-bearing  license,  with  limited  rights  to  sublicense,  under  certain  of  Penn’s  know-how,  which  know-how  satisfies  certain
criteria and is listed on a mutually agreed to schedule, to make, have made, use, sell, offer for sale, import and have imported products in the same two subfields of use. We may
enter into additional license agreements in the future. Our license agreement with Penn and CHOP imposes, and we expect that future license agreements will impose, various
diligence, milestone payment, royalty, insurance and other obligations on us. If we fail to comply with our obligations under these licenses, our licensors, including Penn and
CHOP, may have the right to terminate these license agreements, in which event we might not be able to market our product candidates. Termination of any of our license
agreements or reduction or elimination of our licensed rights may also result in our having to negotiate new or reinstated licenses with less favorable terms.

We may need to obtain additional licenses from third parties to advance our research or allow commercialization of our product candidates, and we have done so from
time to time. We may fail to obtain any of these licenses at a reasonable cost or on reasonable terms, if at all. In that event, we may be required to expend significant time and
resources to develop or license replacement technology. If we are unable to do so, we may be unable to develop or commercialize the affected product candidates, which could
harm our business significantly. We cannot provide any assurances that third-party patents do not exist which might be enforced against our current product candidates or future
products, resulting in either an injunction prohibiting our sales, or, with respect to our sales, an obligation on our part to pay royalties and/or other forms of compensation to
third parties.

Furthermore, in many cases, we may not have the right to control the preparation, filing and prosecution of patent applications, or to maintain the patents, covering
technology  that  we  in-license  from  third  parties.  For  example,  pursuant  to  our  License Agreement  with  Penn  and  CHOP,  Penn  controls  such  activities  for  the  patent  rights
licensed to us under such agreement. Therefore, although we provide input to Penn and CHOP on these activities, we cannot be certain that these patents will be prosecuted,
maintained and enforced in a manner consistent with the best interests of our business. If our current or future licensors or collaboration partners fail to obtain, maintain or
protect  any  patents  or  patent  applications  licensed  to  us,  our  rights  to  such  patents  and  patent  applications  may  be  reduced  or  eliminated  and  our  right  to  develop  and
commercialize any of our product candidates that are the subject of such licensed rights could be adversely affected.

Disputes may arise between us and our current and future licensors regarding intellectual property subject to a license agreement, including those related to:

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the scope of rights granted under the License Agreement and other interpretation-related issues;

whether we have breached the License Agreement and whether any such breach is subject to a cure period;

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

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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.
Furthermore, disputes may arise between us and our current or future licensors regarding the ownership of intellectual property developed by us, such that we may be
required to assign or otherwise transfer such intellectual property to such licensor. In the event that the assigned or transferred intellectual property is covered by an existing
license agreement with such licensor we may be required to make additional royalty or milestone payments, or both, to such licensor. If the assigned or transferred intellectual
property  is  not  covered  by  an  existing  license  agreement,  then  we  may  be  required  to  enter  into  an  additional  license  agreement  to  advance  our  research  or  allow
commercialization of our product candidates, which may not be available on commercially reasonable terms or at all.

If disputes over intellectual property that we have licensed, or license in the future, 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.

If our efforts to protect the proprietary nature of the intellectual property related to our current and any future product candidates are not adequate, we may not be
able to compete effectively in our market.

Our success depends in large part on our ability to obtain and maintain intellectual property protection in the United States and other countries with respect to our
product candidates. If we do not adequately protect or enforce our intellectual property rights, competitors may be able to erode or negate any competitive advantage we may
have, which could harm our business and ability to achieve profitability. To protect our proprietary position, we have in-licensed patent rights in the United States and abroad
relating to the product candidates that are important to our business. The patent application and approval process is expensive, complex and time-consuming. Our licensors may
not be able to file and prosecute all necessary or desirable patent applications at a reasonable cost or in a timely manner.

The  patent  position  of  biotechnology  and  pharmaceutical  companies  generally  is  highly  uncertain.  No  consistent  policy  regarding  the  breadth  of  claims  allowed  in
biotechnology and pharmaceutical patents has emerged to date in the United States or in many foreign jurisdictions. In addition, the determination of patent rights with respect
to biological and pharmaceutical products commonly involves complex legal and factual questions, which has in recent years been the subject of much litigation. As a result,
the issuance, scope, validity, enforceability and commercial value of our patent rights are highly uncertain. Pending patent applications cannot be enforced against third parties
practicing  the  technology  claimed  in  such  applications  unless  and  until  a  patent  issues  from  such  applications. Assuming  the  other  requirements  for  patentability  are  met,
currently, the first to file a patent application is generally entitled to the patent. However, prior to March 16, 2013, in the United States, the first to invent was entitled to the
patent.  Publications  of  discoveries  in  the  scientific  literature  often  lag  behind  the  actual  discoveries,  and  patent  applications  in  the  United  States  and  other  jurisdictions  are
typically not published until 18 months after filing, or in some cases not at all. Therefore, we cannot be certain that our licensors were the first to make the inventions claimed in
the patents or pending patent applications we in-license, or that our licensors were the first to file for patent protection of such inventions.

Moreover, because the issuance of a patent is not conclusive as to its inventorship, scope, validity or enforceability, the patents or pending patent applications we in-
license may be challenged in the courts or patent offices in the United States and abroad. For example, we may be subject to a third party preissuance submission of prior art to
the U.S. Patent and Trademark Office, or USPTO, or become involved in post-grant review procedures, derivation proceedings, reexaminations, or inter partes review in the
United States, or oppositions and other comparable proceedings in foreign jurisdictions, challenging our patent rights or the patent rights of others. An adverse determination in
any such challenges may result in loss of exclusivity or in patent claims being narrowed, invalidated or held unenforceable, in whole or in part, which could limit our ability to
stop others from using or commercializing similar or identical technology and products, or limit the duration of the patent protection of our technology and product candidates.
In addition, given the amount of time required for the development, testing and regulatory review of new product candidates, patents protecting such candidates might expire
before or shortly after such candidates are commercialized.

Changes in either the patent laws or interpretation of the patent laws in the United States and other countries may diminish the value of the patents we in-license or

narrow the scope of our patent protection. In addition, the laws

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of foreign countries may not protect our rights to the same extent or in the same manner as the laws of the United States. For example, European patent law is more restrictive
than U.S. patent law in connection with the patentability of methods of treatment of the human body.

We cannot predict whether the patent applications we in-license currently being pursued will issue as patents, whether the claims of any patent that has or may issue
will  provide  us  with  a  competitive  advantage  or  prevent  competitors  from  designing  around  the  claims  to  develop  competing  technologies  in  a  non-infringing  manner,  or
whether  we  or  our  licensors  will  be  able  to  successfully  pursue  patent  applications  in  the  future  relating  to  our  current  product  candidates  or  future  products  and  product
candidates. Moreover, the patent application and approval process is expensive and time-consuming. We or our licensors may not be able to file and prosecute all necessary or
desirable  patent  applications  at  a  reasonable  cost  or  in  a  timely  manner.  Furthermore,  we,  or  any  future  partners,  collaborators,  or  licensees,  may  fail  to  identify  patentable
aspects  of  inventions  made  in  the  course  of  development  and  commercialization  activities  before  it  is  too  late  to  obtain  patent  protection  on  them.  Therefore,  we  may  miss
potential opportunities to seek additional patent protection.

It is possible that defects of form in the preparation or filing of patent applications may exist, or may arise in the future, for example with respect to proper priority
claims, inventorship, claim scope, or requests for patent term adjustments. If we fail to establish, maintain or protect such patents and other intellectual property rights, such
rights may be reduced or eliminated. If there are material defects in the form, preparation, prosecution or enforcement of the patents or patent applications we in-license, such
patents may be invalid and/or unenforceable, and such applications may never result in valid, enforceable patents. Any of these outcomes could impair our ability to prevent
competition from third parties, which may have an adverse impact on our business.

Even if the patent applications we in-license issue as patents, they may not issue in a form that will provide us with any meaningful protection, prevent competitors
from  competing  with  us  or  otherwise  provide  us  with  any  competitive  advantage.  Our  competitors  may  be  able  to  circumvent  our  patent  rights  by  developing  similar  or
alternative technologies or products in a non-infringing manner. Our competitors may also seek approval to market their own products similar to or otherwise competitive with
our product candidates. Alternatively, our competitors may seek to market generic versions of any approved products by submitting abbreviated BLAs to the FDA during which
process they may claim that patents licensed by us are invalid, unenforceable or not infringed. In these circumstances, we may need to defend or assert our intellectual property
rights, or both, including by filing lawsuits alleging patent infringement. In any of these types of proceedings, a court or other agency with jurisdiction may find the patents we
in-license invalid or unenforceable, or that our competitors are competing in a non-infringing manner. Thus, even if we have in-licensed valid and enforceable patents, these
patents  still  may  not  provide  protection  against  competing  products  or  processes  sufficient  to  achieve  our  business  objectives. Any  of  the  foregoing  could  have  a  material
adverse effect on our competitive position, business, financial conditions, results of operations, and prospects.

In the future, we likely will need to expand our patent portfolio to pursue patent coverage for new product candidates that we wish to develop. The patent prosecution
process is competitive, and other companies, some which may have greater resources than we do in this area, may also be pursuing intellectual property rights that we may
consider necessary or attractive in order to develop and commercialize future product candidates.

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

Filing, prosecuting, maintaining, defending and enforcing patents on our product candidates in all countries throughout the world would be prohibitively expensive,
and our intellectual property rights in some countries outside the United States could be less extensive than those in the United States. The deadline to pursue protection in
foreign jurisdictions for some of the patent families licensed under the License Agreement with Penn has not yet expired. Prior to applicable deadlines, we and Penn will need to
decide where to pursue protection, and we will not have the opportunity to pursue protection unless we do so in applicable jurisdictions prior to the deadlines. Although our
License Agreement grants us worldwide rights, there can be no assurance that we will obtain or maintain patent rights in or outside the United States under any future license
agreements. In addition, the laws of some foreign countries do not protect intellectual property rights to the same extent as federal and state laws in the United States even in
jurisdictions where we and our licensors pursue patent protection. Consequently, we and our licensors may not be able to prevent third parties from practicing our inventions in
all  countries  outside  the  United  States,  even  in  jurisdictions  where  we  and  our  licensors  pursue  patent  protection,  or  from  selling  or  importing  products  made  using  our
inventions in and into the United States or other jurisdictions. Competitors may use our technologies in jurisdictions where we and our licensors have not pursued and obtained
patent protection to develop their own products and, further, may

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export  otherwise  infringing  products  to  territories  where  we  and  our  licensors  have  patent  protection,  but  enforcement  is  not  as  strong  as  that  in  the  United  States.  These
products may compete with our product candidates and the patents we in-license 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 rights in foreign jurisdictions. The legal systems of certain
countries, particularly certain developing countries, do not favor the enforcement of patents, trade secrets and other intellectual property protection, particularly those relating to
biotechnology  products,  which  could  make  it  difficult  for  us  to  stop  the  infringement  of  the  patents  we  in-license  or  marketing  of  competing  products  in  violation  of  our
proprietary  rights  generally.  Proceedings  to  enforce  our  patent  rights,  even  if  obtained,  in  foreign  jurisdictions  could  result  in  substantial  costs  and  divert  our  efforts  and
attention from other aspects of our business, could put the patents we in-license at risk of being invalidated or interpreted narrowly and the patent applications we in-license 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. 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 or our licensors may be subject to claims challenging the inventorship or ownership of the patents and other intellectual property that we own or license.

We  or  our  licensors  may  be  subject  to  claims  that  former  employees,  collaborators  or  other  third  parties  have  an  ownership  interest  in  the  patents  and  intellectual
property  that  we  in-license  or  that  we  may  own  or  in-license  in  the  future.  While  it  is  our  policy  to  require  our  employees  and  contractors  who  may  be  involved  in  the
development of intellectual property to execute agreements assigning such intellectual property to us, we may be unsuccessful in executing such an agreement with each party
who  in  fact  develops  intellectual  property  that  we  regard  as  our  own  or  such  assignments  may  not  be  self-executing  or  may  be  breached.  Our  licensors  may  face  similar
obstacles. We or our licensors could be subject to ownership disputes arising, for example, from conflicting obligations of employees, consultants or others who are involved in
developing our product candidates. For example, our scientific co-founders, Drs. Payne and Milone, are members of our scientific advisory board and are also employed by and
subject to Penn’s intellectual property policy. Litigation may be necessary to defend against any claims challenging inventorship or ownership. If we or our licensors fail in
defending any such claims, we may have to pay monetary damages and may lose valuable intellectual property rights, such as exclusive ownership of, or right to use, intellectual
property, which could adversely impact our business, results of operations and financial condition.

Some  intellectual  property  which  we  have  in-licensed  was  discovered  through  government  funded  programs  and  thus  is  subject  to  federal  regulations  such  as
“march-in” rights, certain reporting requirements, and a preference for U.S. industry. Compliance with such regulations may limit our exclusive rights and limit our
ability to contract with non-U.S. manufacturers.

Certain  of  the  intellectual  property  rights  we  have  licensed,  including  rights  licensed  to  us  by  Penn  relating  to  our  DSG3-CAART  and  DSG3/1-CAART  product
candidates, was generated through the use of U.S. government funding and may therefore be subject to certain federal laws and regulations. As a result, the U.S. government has
certain rights to intellectual property embodied in our DSG3-CAART and DSG3/1-CAART product candidates and may have rights in future product candidates pursuant to the
Bayh-Dole  Act  of  1980.  These  U.S.  government  rights  in  certain  inventions  developed  under  a  government-funded  program  include  a  non-exclusive,  non-
transferable,  irrevocable  worldwide  license  to  use  inventions  for  any  governmental  purpose.  In  addition,  the  U.S.  government  has  the  right  to  require  us  to  grant  exclusive,
partially  exclusive,  or  non-exclusive  licenses  to  any  of  these  inventions  to  a  third  party  if  it  determines  that:  (i)  adequate  steps  have  not  been  taken  to  commercialize  the
invention; (ii) government action is necessary to meet public health or safety needs; or (iii) government action is necessary to meet requirements for public use under federal
regulations, also referred to as “march-in rights”. The U.S. government also has the right to take title to these inventions if we, or the applicable licensor, such as Penn, fail to
disclose the invention to the government and fail to file an application to register the intellectual property within specified time limits. Intellectual property generated under a
government funded program is also subject to certain reporting requirements, compliance with which may require us or the applicable licensor to expend substantial resources.
In addition, the U.S. government requires that products embodying the subject invention or produced through the use of the subject invention be manufactured substantially in
the United States. The manufacturing preference requirement can be waived if the owner of the intellectual property can show that reasonable but unsuccessful efforts have
been made to grant licenses on similar terms to potential licensees that would be likely to manufacture substantially in the

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United  States  or  that  under  the  circumstances  domestic  manufacture  is  not  commercially  feasible.  This  preference  for  U.S.  manufacturers  may  limit  our  ability  to  contract
with non-U.S. product manufacturers for product candidates covered by such intellectual property.

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

Competitors  may  infringe,  misappropriate  or  otherwise  violate  patents,  trademarks,  copyrights  or  other  intellectual  property  that  we  own  or  in-license.  To  counter
infringement, misappropriation or other unauthorized use, we may be required to file claims, which can be expensive and time consuming and divert the time and attention of
our  management  and  scientific  personnel. Any  claims  we  assert  against  perceived  violators  could  provoke  these  parties  to  assert  counterclaims  against  us  alleging  that  we
infringe, misappropriate or otherwise violate their intellectual property, in addition to counterclaims asserting that the patents we in-license are invalid or unenforceable, or both.
In any patent infringement proceeding, there is a risk that a court will decide that a patent we in-license is invalid or unenforceable, in whole or in part, and that we do not have
the right to stop the other party from using the invention at issue. There is also a risk that, even if the validity of such patents is upheld, the court will construe the patent’s
claims narrowly or decide that we do not have the right to stop the other party from using the invention at issue on the grounds that the patent claims do not cover the invention.
An  adverse  outcome  in  a  litigation  or  proceeding  involving  the  patents  we  in-license  could  limit  our  ability  to  assert  the  patent  we  in-license  against  those  parties  or  other
competitors and may curtail or preclude our ability to exclude third parties from making and selling similar or competitive products. Any of these occurrences could adversely
affect our competitive business position, business prospects and financial condition.

Even if we establish infringement, misappropriation or another violation of our intellectual property rights, the court may decide not to grant an injunction against the
offender and instead award only monetary damages, which may or may not be an adequate remedy. 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 litigation. There could also
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 material adverse effect on the price of our shares. Moreover, there can be no assurance that we will have sufficient financial or other resources to file
and  pursue  such  claims,  which  typically  last  for  years  before  they  are  concluded.  Even  if  we  ultimately  prevail  in  such  claims,  the  monetary  cost  of  such  litigation  and  the
diversion of the attention of our management and scientific personnel could outweigh any benefit we receive as a result of the proceedings. Any of the foregoing may have a
material adverse effect on our business, financial condition, results of operations and prospects.

Changes in patent law in the United States and other jurisdictions could diminish the value of patents in general, thereby impairing our ability to protect our product
candidates.

Changes  in  either  the  patent  laws  or  the  interpretation  of  the  patent  laws  in  the  United  States  or  other  jurisdictions  could  increase  the  uncertainties  and  costs
surrounding  the  prosecution  of  patent  applications  and  the  enforcement  or  defense  of  issued  patents.  On  September  16,  2011,  the  Leahy-Smith America  Invents Act,  or  the
Leahy-Smith Act, was signed into law. When implemented, the Leahy-Smith Act included several significant changes to U.S. patent law that impacted how patent rights could
be prosecuted, enforced and defended. In particular, the Leahy-Smith Act also included provisions that switched the United States from a “first-to-invent” system to a “first-to-
file” system, allowed third-party submission of prior art to the USPTO during patent prosecution and set forth additional procedures to attack the validity of a patent by the
USPTO administered post grant proceedings. Under a first-to-file system, assuming the other requirements for patentability are met, the first inventor to file a patent application
generally  will  be  entitled  to  the  patent  on  an  invention  regardless  of  whether  another  inventor  had  made  the  invention  earlier.  The  USPTO  developed  new  regulations  and
procedures governing the administration of the Leahy-Smith Act, and many of the substantive changes to patent law associated with the Leahy-Smith Act, and in particular, the
first  to  file  provisions,  only  became  effective  on  March  16,  2013.  It  remains  unclear  what  impact,  if  any,  the  Leahy-Smith Act  will  have  on  the  operation  of  our  business.
However, the Leahy-Smith Act and its implementation could increase the uncertainties and costs surrounding the prosecution of the patent applications we in-license and the
enforcement or defense of the issued patents we in-license, all of which could have a material adverse effect on our business.

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The patent positions of companies engaged in the development and commercialization of biologics are particularly uncertain. For example, the Supreme Court of the
United  States  issued  its  decision  in Association  for  Molecular  Pathology  v.  Myriad  Genetics,  Inc.,  or  Myriad,  a  case  involving  patent  claims  held  by  Myriad  Genetics,  Inc.
relating to the  breast  cancer  susceptibility  genes  BRCA1  and  BRCA2.  Myriad  held  that  an  isolated  segment  of  naturally  occurring  DNA,  such  as  the  DNA  constituting  the
BRCA1 and BRCA2 genes, is not patent-eligible subject matter, but that complementary DNA, which is an artificial construct that may be created from RNA transcripts of
genes, may be patent-eligible. Thereafter, the USPTO issued a guidance memorandum instructing USPTO examiners on the ramifications of the Prometheus and Myriad rulings
and apply the Myriad ruling to natural products and principles including all naturally occurring nucleic acids. Certain claims of our in-licensed patent applications contain, and
any future patents we may obtain may contain, claims that relate to specific recombinant DNA sequences that are naturally occurring at least in part and, therefore, could be the
subject of future challenges made by third parties.

We  cannot  assure  you  that  our  efforts  to  seek  patent  protection  for  one  or  more  of  our  product  candidates  will  not  be  negatively  impacted  by  this  Supreme  Court
decision, rulings in other cases or changes in guidance or procedures issued by the USPTO. We cannot fully predict what impact the Supreme Court’s decisions in Myriad may
have on the ability of life science companies to obtain or enforce patents relating to their products in the future. These decisions, the guidance issued by the USPTO and rulings
in  other  cases  or  changes  in  USPTO  guidance  or  procedures  could  have  a  material  adverse  effect  on  our  existing  patent  rights  and  our  ability  to  protect  and  enforce  our
intellectual property in the future.

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

In addition to the protection afforded by patents, we rely on trade secret protection and confidentiality agreements to protect certain proprietary know-how that is not
patentable  or  that  we  elect  not  to  patent,  processes  for  which  patents  are  difficult  to  enforce,  and  any  other  elements  of  our  product  candidate  discovery  and  development
processes that involve proprietary know-how, information or technology that is not covered by patents. However, trade secrets can be difficult to protect and some courts inside
and  outside  the  United  States  are  less  willing  or  unwilling  to  protect  trade  secrets.  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 cannot guarantee that we have entered into such agreements with each party
that may have or has had access to our trade secrets or proprietary technology and processes. 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.  Competitors  and  other  third  parties  could  infringe,
misappropriate or otherwise violate our intellectual property rights, design around our protected technology or develop their own competitive technologies that fall outside of
our intellectual property rights. If any of our trade secrets were to be lawfully obtained or independently developed by a competitor or other third party, we would have no right
to  prevent  them,  or  those  to  whom  they  communicate  it,  from  using  that  technology  or  information  to  compete  with  us.  If  our  trade  secrets  are  not  adequately  protected  or
sufficient to provide an advantage over our competitors, our competitive position could be adversely affected, as could our business. Additionally, if the steps taken to maintain
our trade secrets are deemed inadequate, we may have insufficient recourse against third parties for misappropriating our trade secrets.

Patent term may be inadequate to protect our competitive position on our product candidates for an adequate amount of time.

Given  the  amount  of  time  required  for  the  development,  testing  and  regulatory  review  of  new  product  candidates,  patents  protecting  such  candidates  might  expire
before or shortly after such candidates are commercialized. In the United States, the Drug Price Competition and Patent Term Restoration Act of 1984 permits a patent term
extension of up to five years beyond the normal expiration of the patent, which is limited to the approved indication (or any additional indications approved during the period of
extension). However, a patent term extension cannot extend the remaining term of a patent beyond a total of 14 years from the date of the product’s approval by the FDA, only
one patent applicable to an approved drug is eligible for the extension, and only those claims covering the approved drug, a method for using it or a method for manufacturing it
may be extended. In the future, if and when our product candidates receive FDA approval, we plan to apply for patent term extensions on patents covering those

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product candidates in any jurisdiction where these are available. However, the applicable authorities, including the FDA and the USPTO in the United States, and any equivalent
regulatory authority in other countries, may not agree with our assessment of whether such extensions are available, and may refuse to grant extensions to the patents we in-
license, or may grant more limited extensions than we request. Moreover, we may not receive an extension because of, for example, failing to apply within applicable deadlines,
failing to apply prior to expiration of relevant patents or otherwise failing to satisfy applicable requirements. If this occurs, our competitors may be able to take advantage of our
investment in development and clinical trials by referencing our clinical and preclinical data and launch their product earlier than might otherwise be the case.

We may be subject to claims asserting that our employees, consultants or advisors have wrongfully used or disclosed alleged trade secrets of their current or former
employers or claims asserting ownership of what we regard as our own intellectual property.

Certain  of  our  employees,  consultants  or  advisors  are  currently,  or  were  previously,  employed  at  universities  or  other  biotechnology  or  pharmaceutical  companies,
including our competitors or potential competitors. Although we try to ensure that our employees, consultants and advisors do not use the proprietary information or know-
how  of  others  in  their  work  for  us,  we  may  be  subject  to  claims  that  these  individuals  or  we  have  used  or  disclosed  intellectual  property,  including  trade  secrets  or  other
proprietary  information,  of  any  such  individual’s  current  or  former  employer.  Litigation  may  be  necessary  to  defend  against  these  claims.  If  we  fail  in  defending  any  such
claims, in addition to paying monetary damages, we may lose valuable intellectual property rights or personnel. Even if we are successful in defending against such claims,
litigation could result in substantial costs and be a distraction to management. Our licensors may face similar risks, which could have an adverse impact on intellectual property
that is licensed to us.

We may become subject to claims that we are infringing certain third-party patents or other third-party intellectual property rights, any of which may prevent or
delay our development and commercialization efforts and have a material adverse effect on our business.

Our commercial success depends in part on avoiding infringing, misappropriating and otherwise violating the patents and other intellectual property and proprietary
rights  of  third  parties.  There  is  a  substantial  amount  of  litigation,  both  within  and  outside  the  United  States,  involving  patent  and  other  intellectual  property  rights  in  the
biotechnology and pharmaceutical industries, including patent infringement lawsuits, and administrative proceedings such as interferences, inter partes review and post grant
review proceedings before the USPTO and opposition proceedings before foreign patent offices. Numerous U.S. and foreign issued patents and pending patent applications,
which  are  owned  or  controlled  by  third  parties,  including  our  competitors,  exist  in  the  fields  in  which  we  are  pursuing  product  candidates.  As  the  biotechnology  and
pharmaceutical industries expand and more patents are issued, the risk increases that our product candidates may be subject to claims of infringement of the patent rights of
third parties.

Third  parties  may  assert  that  we  or  our  licensors  are  employing  their  proprietary  technology  without  authorization.  There  may  be  third-party  patents  or  patent
applications with claims to materials, methods of manufacture or methods for treatment relating to our product candidates and, because patent applications can take many years
to issue, there may be currently pending third party patent applications which may later result in issued patents, in each case that our product candidates, their manufacture or
use may infringe or be alleged to infringe. We may fail to identify potentially relevant patents or patent applications, incorrectly conclude that a patent is invalid or does not
cover our activities, or incorrectly conclude that a patent application is unlikely to issue in a form of relevance to our activities.

Parties making patent infringement claims against us may obtain injunctive or other equitable relief, which could effectively block our ability to further develop and
commercialize one or more of our product candidates. Defense of these claims, including demonstrating non-infringement, invalidity or unenforceability of the respective patent
rights in question, regardless of their merit, is time-consuming, would involve substantial litigation expense and would be a substantial diversion of employee resources from
our business. For example, in order to successfully challenge the validity of any U.S. patent in federal court, we would need to overcome a presumption of validity. This is a
high burden requiring us to present clear and convincing evidence as to the invalidity of any such U.S. patent claim, and we can provide no assurance that a court of competent
jurisdiction would invalidate the claims of any such U.S. patent. We may not have sufficient resources to bring these actions to a successful conclusion. There could also 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 material adverse effect on the price of our shares.

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In the event that a holder of any such patents seeks to enforce its patent rights against us with respect to one or more of our product candidates, and  our  defenses
against the infringement of such patent rights are unsuccessful, we may be precluded from commercializing our product candidates, even if approved, without first obtaining a
license  to  some  or  all  of  these  patents,  which  may  not  be  available  on  commercially  reasonable  terms  or  at  all.  Moreover,  we  may  be  required  to  pay  significant  fees  and
royalties  to  secure  a  license  to  the  applicable  patents.  Such  a  license  may  only  be  non-exclusive,  in  which  case  our  ability  to  stop  others  from  using  or  commercializing
technology and products similar or identical to ours may be limited. Furthermore, we could be liable for damages to the holder of these patents, which may be significant and
could  include  treble  damages  if  we  are  found  to  have  willfully  infringed  such  patents.  In  the  event  that  a  challenge  to  these  patents  were  to  be  unsuccessful  or  we  were  to
become subject to litigation or unable to obtain a license on commercially reasonable terms with respect to these patents, it could harm our business, financial condition, results
of operations and prospects.

We are aware of third-party issued U.S. patents relating to the lentiviral vectors which may be used in the manufacture or use of our product candidates. If these patent
rights were enforced against us, we believe that we have defenses against any such action, including that these patents would not be infringed by our product candidates and/or
that these patents are not valid. However, if these patents were enforced against us and defenses to such enforcement were unsuccessful, unless we obtain a license to these
patents, which may not be available on commercially reasonable terms, or at all, we could be liable for damages and precluded from commercializing any product candidates
that were ultimately held to infringe these patents, which could have a material adverse effect on our business, financial condition, results of operations and prospects.

Even in the absence of a finding of infringement, we may need or may choose 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, or at all. In that event, we would be unable to further develop
and  commercialize  our  product  candidates.  Claims  that  we  have  misappropriated  the  confidential  information  or  trade  secrets  of  third  parties  could  have  a  similar  negative
impact on our business. Any of the foregoing could materially adversely affect our business, results of operations and financial condition.

Intellectual property rights do not necessarily address all potential threats.

The degree of future protection afforded by our intellectual property rights is uncertain because intellectual property rights have limitations and may not adequately

protect our business or permit us to maintain our competitive advantage. For example:

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others may be able to make products that are similar to our product candidates or utilize similar cell therapy technology but that are not covered by the
claims of our current or future patent portfolio;

we, or our current or future licensors or collaborators, might not have been the first to make the inventions covered by the issued patent or pending patent
application that we license now or that we may license or own in the future;

we, or our current or future licensors or collaborators, might not have been the first to file patent applications covering certain of our or their inventions;

others  may  independently  develop  similar  or  alternative  technologies  or  duplicate  any  of  our  technologies  without  infringing  our  licensed  intellectual
property rights;

it is possible that our current or future licensed patent applications will not lead to issued patents;

issued patents that we hold rights to may be held invalid or unenforceable, including as a result of legal challenges by our competitors or other third parties;

our competitors or other third parties might conduct research and development activities in countries where we do not have patent rights and then use the
information learned from such activities to develop competitive products for sale in our major commercial markets;

we may not develop additional proprietary technologies that are patentable;

the patents of others may harm our business;

we  may  choose  not  to  file  a  patent  application  in  order  to  maintain  certain  trade  secrets  or  know-how,  and  a  third  party  may  subsequently  file  a  patent
application covering such intellectual property; and

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third-party patents may issue with claims covering our activities; we may have infringement liability exposure arising from such patents.

Should any of these events occur, they could have a material adverse effect on our business, financial condition, results of operations and prospects.

Risks Related to Our Reliance on Third Parties

We  are  reliant  on  a  research  services  agreement  with  Penn  for  a  significant  portion  of  our  nonclinical  research  and  development  activities  and  current
manufacturing activities.

If Penn and its affiliated entities were to fail to perform their obligations in accordance with the terms of the Services Agreement or terminate the Services Agreement
with little notice, we may have difficulty continuing our normal business operations and our business prospects, financial condition and results of operations could be harmed.
In addition, the termination of our relationship with Penn and the Services Agreement and any delay in appointing or finding a suitable replacement provider, if one exists,
could make it difficult for us to operate our business for that period. Moreover, we will be reliant on Penn to assist us with any necessary technology transfer. Any delays or
inadequacies  in  such  technology  transfer,  or  disputes  regarding  the  scope  of  such  technology  transfer,  could  delay  our  operations,  including  our  clinical  trials,  require  us  to
expend additional resources and otherwise have an adverse effect on our business.

Additionally,  over  time  we  will  need  to  transition  from  receiving  the  services  that  Penn  currently  provides  to  performing  such  services  internally.  The  Services
Agreement is scheduled to expire on the later of October 19, 2021 or completion of all research and development projects, and unless the Services Agreement is amended, Penn
will not be obligated to provide any further services under the Services Agreement after that time. We currently anticipate that research and development projects under the
Services Agreement will continue through at least 2023. In addition, Penn has the right to terminate the Services Agreement in whole at any time with 90 days’ notice and to
terminate any research and development project being performed under the Services Agreement if the Penn service provider appointed to lead such project is unavailable and
Penn is unavailable to find a replacement within 60 days for such service provider. Penn also has the right to terminate certain manufacturing services being performed under the
Services Agreement with 180 days’ written notice. From time to time, we may enter into further addenda to the Services Agreement that provide Penn with the right to terminate
such addenda with limited notice periods. If we do not have adequate personnel and capabilities at the time that we assume responsibilities for such services, we may not be
successful in effectively or efficiently transitioning these services from Penn, which could disrupt our business and have a material adverse effect on our financial condition and
results  of  operations.  Further,  we  will  incur  costs  relating  to  establishing  our  own  financial,  administrative,  information  technology  and  other  support  functions  as  well  as
running  and  maintaining  such  functions  on  a  going-forward  basis.  In  addition,  the  process  of  establishing  such  functions  may  distract  our  management  from  focusing  on
business and strategic opportunities and could result in disruptions to our business. Even if we are able to successfully transition these services, they may be more expensive or
less efficient than the services we are receiving from Penn during the transition period.

We currently, and will likely 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 third parties, including independent investigators and collaborators, such as universities, medical institutions, CROs and
strategic partners, to conduct our preclinical studies and clinical trials under agreements with us. Specifically, we depend on clinical trial sites to enroll patients and conduct the
DesCAARTesTM trial and planned MusCAARTes TM trial in a timely and appropriate manner. If our clinical trial sites do not conduct the trials on the timeline we expect or
otherwise fail to support the trials, our clinical trial results could be significantly delayed, thereby adversely impacting our leadership position in the CAAR T industry and our
ability  to  progress  additional  product  candidates.  Further,  although  we  intend  to  transition  our  manufacturing  needs  to  a  CMO  and  eventually  secure  our  own  clinical
manufacturing facility, we must currently rely on Penn to manufacture supplies and process our product candidates. As we open additional clinical trial sites, we expect to have
to negotiate

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budgets and contracts with CROs and study sites, which may result in delays to our development timelines and increased costs.

We will rely heavily on these third parties, including Penn, to conduct our discovery efforts and manufacturing, and as a result, will have limited control over pace at
which these activities are carried out. Nevertheless, we are responsible for ensuring that each of our trials 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 FDA’s
GCPs which are regulations and guidelines enforced by the FDA for product candidates in clinical development. Regulatory authorities enforce these GCPs through periodic
inspections  of  trial  sponsors,  principal  investigators  and  trial  sites.  If  we  or  any  of  these  third  parties  fail  to  comply  with  applicable  GCP  requirements,  the  clinical  data
generated in our clinical trials may be deemed unreliable and the FDA may require us to perform additional clinical trials before approving our marketing applications. We
cannot  provide  assurance  that,  upon  inspection,  such  regulatory  authorities  will  not  determine  that  some  or  all  of  our  clinical  trials  do  not  fully  comply  with  the  GCP
requirements. For any violations of laws and regulations during the conduct of our clinical trials, we could be subject to untitled and warning letters or enforcement action that
may include civil penalties up to and including criminal prosecution. In addition, our clinical trials must be conducted with biologic product produced under cGMPs and will
require  a  large  number  of  test  patients.  We  also  are  required  to  register  ongoing  clinical  trials  and  post  the  results  of  completed  clinical  trials  on  a  government-sponsored
database within certain timeframes. Failure to do so can result in fines, adverse publicity and civil and criminal sanctions.

As  widely  reported,  global  credit  and  financial  markets  have  experienced  extreme  volatility  and  disruptions  from  the  ongoing  COVID-19  pandemic  and  related
factors,  including  severely  diminished  liquidity  and  credit  availability,  declines  in  consumer  confidence,  declines  in  economic  growth,  increases  in  unemployment  rates  and
uncertainty about economic stability. In the event that one or more of our current or future service providers, manufacturers and other partners do not successfully carry out their
contractual duties, meet expected deadlines, or conduct our clinical trials in accordance with regulatory requirements or our stated protocols, due to the economic downturn or
for any other reasons, then we may not be able to obtain, or may be delayed in obtaining, marketing approvals for any product candidates we may develop and will not be able
to,  or  may  be  delayed  in  our  efforts  to,  successfully  commercialize  our  medicines.  Our  failure  or  the  failure  of  these  third  parties  to  comply  with  applicable  regulatory
requirements or our stated protocols could also subject us to enforcement action. 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 will not be our employees and, except for remedies available to us under our agreements with such third parties, we
cannot control whether or not they devote sufficient time and resources to our ongoing preclinical and clinical programs. These third parties may also have relationships with
other  commercial  entities,  including  our  competitors,  for  whom  they  may  also  be  conducting  clinical  studies  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.

If any of our relationships with trial sites, or any CRO that we may use in the future, terminates, we may not be able to enter into arrangements with alternative trial
sites  or  CROs  or  do  so  on  commercially  reasonable  terms.  Switching  or  adding  third  parties  to  conduct  our  clinical  trials  involves  substantial  cost  and  requires  extensive
management time and focus. In addition, there is often a natural transition period when a new third party commences work. As a result, delays may occur, which can materially
impact  our  ability  to  meet  our  desired  clinical  development  timelines.  For  example,  in  October  2021,  one  of  our  CROs  that  provides  data  management,  biostatistics  and
pharmacovigilance data services for the DesCAARTesTM trial, provided us a 60-day notice of termination for convenience, and as a result in December 2021 we transitioned to
a new provider of data management, biostatistics and pharmacovigilance data services. Though we carefully manage our relationships with our CROs, there can be no assurance
that we will not encounter similar challenges or delays in the future or that these delays or challenges will not have a material adverse impact on our business, financial condition
and prospects.

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

We  intend  to  rely  on  third  parties  to  manufacture  our  clinical  product  supplies,  and  we  may  have  to  rely  on  third  parties  to  produce  and  process  our  product
candidates, if licensed.

Although  we  may  eventually  secure  our  own  clinical  manufacturing  facility  for  any  late  phase  clinical  development  that  we  undertake,  we  currently  rely  on  third
parties, including Penn, to supply raw materials and other important components that are used to manufacture our product candidates and intend in the future to rely on CMOs.
In the case of any manufacturing performed for us by third parties, the services performed for us risk being delayed because of the competing priorities that such parties have for
utilization of their manufacturing resources and any capacity issues that thereby arise.

We  do  not  yet  have  sufficient  information  to  reliably  estimate  the  cost  of  the  manufacturing  and  processing  of  our  product  candidates  in  clinical  quantity  or
commercial quantity, and the actual cost to manufacture and process our product candidates could ultimately 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.

In addition, our anticipated reliance on a limited number of third-party manufacturers exposes us to the following risks:

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We may be unable to identify manufacturers on acceptable terms or at all because the number of potential manufacturers is limited and the FDA may have
questions regarding any replacement contractor. This may require new testing and regulatory interactions. In addition, a new manufacturer would have to be
educated in, or develop substantially equivalent processes for, production of our products after receipt of FDA questions, 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.

Contract manufacturers may not be able to execute our manufacturing procedures appropriately.

Any contract manufacturers that we engage 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 product candidates.

Manufacturers are subject to ongoing periodic unannounced inspection by the FDA and corresponding state agencies to ensure strict compliance with cGMP
and other government regulations. 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 product candidates.

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

Furthermore,  all  of  our  contract  manufacturers  are  engaged  with  other  companies  to  supply  and/or  manufacture  materials  or  products  for  such  companies,  which
exposes our manufacturers to regulatory risks related to the production of such materials and products. As a result, failure to meet the regulatory requirements for the production
of  those  materials  and  products  may  affect  the  regulatory  clearance  of  our  contract  manufacturers’  facilities  generally.  If  the  FDA  does  not  approve  these  facilities  for  the
manufacture of our product candidates or if any agency withdraws its approval in the future, we may need to find alternative manufacturing facilities, which would negatively
impact our ability to develop, obtain regulatory approval for or market our product candidates, if licensed.

Our contract manufacturers would also be subject to the same risks we face in developing our own manufacturing capabilities, as described above. Each of these risks
could delay our clinical trials, the approval, if any of our product candidates by the FDA 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

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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.

For more information, see “Risk Factors—Risks Related to Manufacturing and Supply”.

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 or 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, potency and purity. 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.

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. For instance, our License Agreement with Penn and CHOP requires significant research and development commitments that may not result in
the development and commercialization of our product candidates, including DSG3-CAART and our other product candidates. We cannot be certain that, following a strategic
transaction or license, we will achieve the results, revenue or specific net income that justifies such transaction.

We  may  not  realize  the  benefits  of  acquired  assets  or  other  strategic  transactions,  including  any  transactions  whereby  we  acquire  or  license  manufacturing  and
other advanced technologies.
In August 2018, we entered into a License Agreement with Penn and CHOP which was amended and restated in July 2019, and further amended in May 2020 and
October  2021,  or  the  License Agreement,  pursuant  to  which  we  were  granted  licenses  to  certain  patent  rights  for  the  research  and  development  of  products,  as  well  as  an
exclusive license under those same patent rights to make, use, sell and import such products, in the autoimmune disease and alloimmune response subfields, in each case, for the
treatment of humans.

We actively evaluate various strategic transactions on an ongoing basis. We may acquire other businesses, products or technologies as well as pursue joint ventures or
investments in complementary businesses. The success of our strategic transactions, including the License Agreement, and any future strategic transactions depends on the risks
and uncertainties involved including:

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unanticipated liabilities related to acquired companies or joint ventures;

difficulties integrating acquired personnel, technologies and operations into our existing business;

retention of key employees;

diversion  of  management  time  and  focus  from  operating  our  business  to  management  of  strategic  alliances  or  joint  ventures  or  acquisition  integration
challenges;

increases in our expenses and reductions in our cash available for operations and other uses;

disruption in our relationships with collaborators or suppliers as a result of such a transaction; and

possible write-offs or impairment charges relating to acquired businesses or joint ventures.

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If any of these risks or uncertainties occur, we may not realize the anticipated benefit of any acquisition or strategic transaction. Additionally, foreign acquisitions and
joint ventures are subject to additional risks, including those related to integration of operations across different cultures and languages, currency risks, potentially adverse tax
consequences of overseas operations and the particular economic, political and regulatory risks associated with specific countries.

Future acquisitions or dispositions could result in potentially dilutive issuances of our equity securities, the incurrence of debt, contingent liabilities or amortization

expenses or write-offs of goodwill, any of which could harm our financial condition.

Risks Related to Manufacturing and Supply

We currently rely upon Penn for our manufacturing needs, and we intend to rely on other third parties for our future manufacturing needs prior to establishing our
own manufacturing facility.

We are currently reliant upon Penn for our cell product manufacturing for our lead product candidate, DSG3-CAART. We have entered into agreements with CMOs
and initiated tech transfer activities to secure the manufacturing supply chain for current and future product candidates. We will need to develop relationships with suppliers,
increase  the  scale  of  production  and  demonstrate  comparability  of  the  material  produced  at  these  facilities  to  the  material  that  was  previously  produced.  Transferring
manufacturing processes and know-how is complex and involves review and incorporation of both documented and undocumented processes that may have evolved over time.

In addition, transferring production to different facilities may require utilization of new or different processes to meet the specific requirements of a given facility. We
would expect additional comparability work will also need to be conducted to support the transfer of certain manufacturing processes and process improvements. We cannot be
certain  that  all  relevant  know-how  and  data  has  been  adequately  incorporated  into  the  manufacturing  process  until  the  completion  of  studies  (and  the  related  evaluations)
intended to demonstrate the comparability of material previously produced with that generated by any CMO that we engage for our manufacturing needs. If we are not able to
successfully transfer and produce comparable product candidates, our ability to further develop and manufacture our product candidates may be negatively impacted.

We plan to eventually establish our own manufacturing facility. While the addition of our own manufacturing facility would provide us with future flexibility within
our manufacturing network, we still may need to identify additional CMOs for continued production of supply for some or all of our product candidates. Given the nature of our
manufacturing processes, the number of CMOs who possess the requisite skill and capability to manufacture our CAAR T cell immunotherapy product candidates is limited.

Further, we may not be able to achieve clinical manufacturing and cell processing through Penn on a timely basis, on our own or at any future CMO. While our current
manufacturing process is based off the validated process developed at Penn for CD19 CAR T, or CART19, we have limited experience as an organization in managing the
CAAR T engineering process. Finally, because clinical manufacturing and cell processing is highly complex and patient donor material is inherently variable, we cannot be sure
that the manufacturing processes employed by Penn, any CMO that we engage in the future, or by us at a manufacturing facility that we establish will consistently result in T
cells that will be safe and effective.

Our  product  candidates  are  uniquely  manufactured.  If  we,  Penn  or  any  of  our  third-party  manufacturers  encounter  difficulties  in  manufacturing  our  product
candidates, our ability to provide supply of our product candidates for clinical trials or, if licensed, for commercial sale, could be delayed or stopped, or we may be
unable to maintain a commercially viable cost structure.

The manufacturing process used to produce our product candidates is complex and novel, and it has not yet been validated for commercial production. Among the
complex processes used in the manufacture of our product candidates is the manufacture of the lentiviral delivery vector used to deliver the applicable CAAR gene into the T
cells. For example, the manufacture of our product candidates includes harvesting white blood cells from each patient, stimulating certain T cells from the white blood cells and
thereby causing them to activate and proliferate, combining

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patient T cells with our lentiviral delivery vector through a process known as transduction, expanding the transduced T cells to obtain the desired dose, and ultimately infusing
the modified T cells back into the patient’s body. Notably, the manufacture of both DSG3/1-CAART and FVIII-CAART may be more challenging or require new gene delivery
technology  due  to  the  need  to  deliver  large  transgenes  for  these  programs,  and  vector  delivery  systems  have  size  limitations.  Because  of  these  complexities,  the  cost  to
manufacture our product candidates is higher than traditional small molecule chemical compounds and monoclonal antibodies, and the manufacturing process is less reliable
and  is  more  difficult  to  reproduce.  Furthermore,  our  manufacturing  process  development  and  scale-up  is  at  an  early  stage.  The  actual  cost  to  manufacture  and  process  our
product candidates could be greater than we expect and could materially and adversely affect the commercial viability of our product candidates.

Our manufacturing process may be susceptible to technical and logistics delays or failures due to the fact that each patient is an independent manufacturing lot, and
also due to unique supply chain requirements. These include the collection of white blood cells from patients’ blood, variability in the quality of white blood cells collected from
patients’ blood, cryopreservation of the white blood cells collected, packaging and shipment of frozen white blood cells to the manufacturing site in order to enable multi-site
studies, procurement of lentiviral vectors that meet potency and purity requirements and shipment to the product candidate manufacturing site, shipment of the final product to
clinical centers, manufacturing issues associated  with  interruptions  in  the  manufacturing  process,  scheduling  constraints  for  cell  manufacturing  slots,  process  contamination,
equipment or reagent failure, improper installation or operation of equipment, vendor or operator error, and inconsistency in cell growth. Even minor deviations from normal
manufacturing  processes  could  result  in  reduced  production  yields,  lot  failures,  product  defects,  product  recalls,  product  liability  claims  and  other  supply  disruptions.  If
microbial, viral, or other contaminations are discovered in our product candidates or in the manufacturing facilities in which our product candidates are made, production at
such  manufacturing  facilities  may  be  interrupted  for  an  extended  period  of  time  to  investigate  and  remedy  the  contamination.  Further,  as  product  candidates  are  developed
through  preclinical  studies  to  late-stage  clinical  trials  toward  approval  and  commercialization,  it  is  common  that  various  aspects  of  the  development  program,  such  as
manufacturing methods, are altered along the way in an effort to optimize processes and results. Such changes may result in the need to enroll additional patients or to conduct
additional clinical studies to evaluate the impact of changes on product safety and efficacy. Penn has informed us that it will be unable provide clinical supply for any late-phase
clinical  trials  of  our  product  candidates  that  we  may  conduct.  Therefore,  we  will  need  to  enter  into  new  agreements  with  CMOs  to  produce  clinical  supply  of  our  product
candidates for late-phase clinical trials. We cannot guarantee that we will be able to enter into such agreements on commercially acceptable terms, if at all. We will need to
transfer  the  technology  to  manufacture  our  product  candidates  to  these  CMOs,  and  these  CMOs  may  decide  or  be  required  to  adopt  different  manufacturing  protocols  or
processes, which may require us to amend any ongoing or proposed clinical trial protocols or perform additional preclinical studies to demonstrate the comparability of any such
new manufacturing protocols or processes. We cannot provide any assurance that Penn will provide adequate support to efficiently and effectively transfer the technology or
that disputes will not arise between us and Penn regarding the necessary scope of technology transfer, that the technology transfer will be successful, or that any CMO will be
successful in producing our product candidates in sufficient quantities or of acceptable quality, if at all. Such changes carry the risk that they will not achieve these intended
objectives, and any of these changes could cause our product candidates to perform differently and affect the results of ongoing and planned clinical trials or other future clinical
trials.

Although we continue to optimize our manufacturing process for our product candidates, doing so is a difficult and uncertain task, and there are risks associated with
scaling  to  the  level  required  for  advanced  clinical  trials  or  commercialization,  including,  among  others,  cost  overruns,  potential  problems  with  process  scale-up,  process
reproducibility,  stability  issues,  lot  consistency  and  timely  availability  of  reagents  and/or  raw  materials.  We  ultimately  may  not  be  successful  in  transferring  our  production
system  from  our  contract  manufacturer  to  any  manufacturing  facilities  we  may  establish  ourselves,  or  our  contract  manufacturer  may  not  have  the  necessary  capabilities  to
complete  the  implementation  and  development  process.  If  we  are  unable  to  adequately  validate  or  scale-up  the  manufacturing  process  for  our  product  candidates  with  our
current manufacturer, we will need to transfer to another manufacturer and complete the manufacturing validation process, which can be lengthy. If we are able to adequately
validate and scale-up the manufacturing process for our product candidates with a contract manufacturer, we will still need to negotiate with such contract manufacturer an
agreement for commercial supply and it is not certain we will be able to come to agreement on terms acceptable to us. As a result, we may ultimately be unable to reduce the
cost of goods for our product candidates to levels that will allow for an attractive return on investment if and when those product candidates are commercialized.

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In addition, many of the components which are required to support our cell manufacturing process, such as equipment, media, growth factors and disposables, are
highly specialized and it is possible that the supply chain for these materials may be interrupted. If we are unable to promptly remedy such interruption, then there may be
delays to our clinical development efforts.

The manufacturing process for any products that we may develop is subject to the FDA approval process, and we will need to contract with manufacturers who can
meet all applicable FDA requirements on an ongoing basis.

The manufacturing process for any products that we may develop is subject to the FDA approval process, and we will need to contract with manufacturers who can
meet all applicable FDA requirements on an ongoing basis. If we or our CMOs are unable to reliably produce products to specifications acceptable to the FDA, we may not
obtain or maintain the approvals we need to commercialize such products. Even if we obtain regulatory approval for any of our product candidates, there is no assurance that
either  we  or  our  CMOs  will  be  able  to  manufacture  the  approved  product  in  accordance  with  requirements  from  the  FDA,  to  produce  it  in  sufficient  quantities  to  meet  the
requirements  for  the  potential  launch  of  the  product,  or  to  meet  potential  future  demand. Any  of  these  challenges  could  delay  completion  of  clinical  trials,  require  bridging
clinical trials or the repetition of one or more clinical trials, increase clinical trial costs, result in sanctions being imposed on us, including clinical holds, fines, injunctions, civil
penalties,  delays,  suspension  or  withdrawal  of  approvals,  license  revocation,  suspension  of  production  or  recalls  of  the  product  candidates  or  marketed  biologics,  operating
restriction and criminal prosecutions, delay approval of our product candidates, impair commercialization efforts, increase our cost of goods, and have an adverse effect on our
business, financial condition, results of operations and growth prospects. Our future success depends on our ability to manufacture our products, if licensed, on a timely basis
with acceptable manufacturing costs, while at the same time maintaining good quality control and complying with applicable regulatory requirements, and an inability to do so
could have a material adverse effect on our business, financial condition, and results of operations. In addition, we could incur higher manufacturing costs if manufacturing
processes  or  standards  change,  and  we  could  need  to  replace,  modify,  design,  or  build  and  install  equipment,  all  of  which  would  require  additional  capital  expenditures.
Specifically, because our product candidates may have a higher cost of goods than conventional therapies, the risk that coverage and reimbursement rates may be inadequate for
us to achieve profitability may be greater.

The manufacture of viral vectors is complex and variable, and there are a limited number of manufacturers able to supply us with viral vectors.

Our DSG3-CAART and MuSK-CAART product candidates utilize a lentiviral delivery vector and some or all of our other product candidates may require a lentiviral
delivery vector, a key drug substance that delivers the CAAR to the target T cells. We do not have the capability to manufacture lentiviral vector and plan to obtain the vector
we require from third parties. The manufacturing process for lentiviral vector is variable and still evolving. It is not uncommon for manufacturing runs to fail, whether due to
contamination, supplier error, or equipment failure, or to be delayed. To the extent our product candidates use a lentiviral delivery vector, a lack of vector supply will cause us
to be unable to manufacture our CAAR T cells as well as a delay in patient enrollment, which may have a negative impact on our ability to successfully develop our product
candidates.

Further,  there  are  a  limited  number  of  manufacturers  capable  of  producing  lentiviral  vectors.  It  can  be  challenging  to  secure  a  relationship  with  any  of  these
manufacturers,  and  the  manufacturing  and  release  process  can  take  a  significant  amount  of  time.  We  have  secured  a  supply  of  lentiviral  vector  from  CHOP  sufficient  for  a
portion of the patients we plan to enroll in our DesCAARTes TM trial. We have also reserved additional vector manufacturing capacity at Penn and CHOP and in  December
2021, we secured a license and supply agreement with Oxford Biomedica to establish a process and supply lentiviral vector for the clinical and commercial development of our
DSG3-CAART candidate.  There  is  no  assurance  that  we  will  be  able  to  secure  adequate  and  timely  supply  of  lentiviral  vector.  Moreover,  we  cannot  be  certain  that  our
CAAR T cell product candidates produced with lentiviral vector from different manufacturers will be comparable or that results of clinical trials will be consistent if conducted
with lentiviral vector from different manufacturers.

Vector production also requires the production of high-quality DNA plasmids, for which there is also a limited number of suppliers. Although we have established

relationships with multiple suppliers for lentiviral vector and plasmids, we do not yet have our own clinical-scale manufacturing facility established, and are therefore highly

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dependent on the ability of these suppliers to manufacture necessary materials and to deliver these materials to us on a timely and reliable basis.

If we are to operate our own manufacturing facility, significant resources will be required and we may fail to successfully operate our facility, which could adversely
affect our clinical trials and the commercial viability of our product candidates.

If  we  establish  our  own  manufacturing  facility,  our  operations  will  be  subject  to  review  and  oversight  by  the  FDA  and  the  FDA  could  object  to  our  use  of  our
manufacturing facility. We must first receive approval from the FDA prior to licensure to manufacture our product candidates, which we may never obtain. Even if licensed, we
would be subject to ongoing periodic unannounced inspection by the FDA and corresponding state agencies to ensure strict compliance with cGMPs and other government
regulations. Our license to manufacture product candidates will be subject to continued regulatory review.

Our cost of goods development is at an early stage. The actual cost to manufacture and process our product candidates could be greater than we expect and could

materially and adversely affect the commercial viability of our product candidates.

The  manufacture  of  biopharmaceutical  products  is  complex  and  requires  significant  expertise,  and  can  be  impacted  by  resource  constraints,  labor  disputes  and
workforce limitations.

The manufacture of biopharmaceutical products is complex and requires significant expertise, including the development of advanced manufacturing techniques and
process controls. Manufacturers of cell therapy products often encounter difficulties in production, particularly in scaling out and validating initial production and ensuring the
absence  of  contamination.  These  problems  include  difficulties  with  production  costs  and  yields,  quality  control,  including  stability  of  the  product,  quality  assurance  testing,
operator error, shortages of qualified personnel, as well as compliance with strictly enforced federal, state and foreign regulations. Furthermore, if contaminants are discovered
in our supply of product candidates or in the manufacturing facilities upon which we currently or will rely, such manufacturing facilities may need to be closed for an extended
period  of  time  to  investigate  and  remedy  the  contamination.  We  cannot  assure  you  that  any  stability  or  other  issues  relating  to  the  manufacture  of  our  product  candidates,
whether by Penn, by a third-party CMO, or at any manufacturing facility that we may establish, will not occur in the future.

Penn, third-party CMOs that we engage or we may fail to manage the logistics of storing and shipping our product candidates. Storage failures and shipment delays
and problems caused by us, our vendors or other factors not in our control, such as weather, could result in loss of usable product or prevent or delay the delivery of product
candidates to patients.

Penn,  third-party  CMOs  that  we  engage,  or  we  may  also  experience  manufacturing  difficulties  due  to  resource  constraints,  labor  disputes  or  workforce  limitations
arising from the expanding need for manufacturing in the cell therapy field and the limited number of training programs for technical staff. If we were to encounter any of these
difficulties, our ability to provide our product candidates to patients would be jeopardized.

We are dependent upon the availability of specialty raw materials and the production capabilities of small manufacturers to source the components of our product
candidates.

Our product candidates require many specialty raw materials, some of which are manufactured by small companies with limited resources and experience to support a
commercial product, and the suppliers may not be able to deliver raw materials to our specifications. In addition, those suppliers generally do 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 contracts with many of these suppliers, and we 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.

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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. In addition, the lead time needed to establish a relationship with a new supplier can be lengthy, and we may experience delays in meeting demand in the event we must
switch to a new supplier. The time and effort to qualify a new supplier could result in additional costs, diversion of resources or reduced manufacturing yields, any of which
would negatively impact our operating results. Further, we may be unable to enter into agreements with a new supplier on commercially reasonable terms, which could have a
material adverse impact on our business. We are also unable to predict how changing global economic conditions or global health concerns such as the ongoing COVID-19
pandemic will affect our third-party suppliers and manufacturers. Since the beginning of the COVID-19 pandemic, three vaccines for COVID-19 have received Emergency Use
Authorization  by  the  FDA  and  two  of  those  later  received  marketing  approval. Additional  vaccines  may  be  authorized  or  approved  in  the  future.  The  resultant  demand  for
vaccines and potential for manufacturing facilities and materials to be commandeered under the Defense Production Act of 1950, or equivalent foreign legislation, may make it
more difficult to obtain materials or manufacturing slots for the products needed for our clinical trials, which could lead to delays in these trials. Any negative impact of such
matters on our third-party suppliers and manufacturers may also have an adverse impact on our results of operations or financial condition.

We may encounter difficulties in production, particularly with respect to process development or scaling up of our manufacturing capabilities. If we encounter such
difficulties, our ability to provide supply of our CAAR T cells for clinical trials or for commercial purposes could be delayed or stopped.

Establishing clinical and commercial manufacturing and supply is a difficult and uncertain task, and there are risks associated with scaling to the level required for
advanced clinical trials or commercialization, including, among others, increased costs, potential problems with process scale-out, process reproducibility, stability issues, lot
consistency, and timely availability of reagents or raw materials. For example, we may find it difficult to establish a manufacturing process that is consistent. If this occurs, we
may need to complete more than one manufacturing run for each treated patient, which would impact the availability of adequate coverage and reimbursement from third-party
payors. Competitors that have developed CAR T cell therapies have had difficulty reliably producing engineered T cell therapies in the commercial setting. If we experience
similar challenges manufacturing product candidates to approved specifications, this may limit our product candidates’ utilization and our ability to receive payment for these
product candidates once licensed. Alternatively, these challenges may require changes to our manufacturing processes, which could require us to perform additional clinical
studies,  incurring  significant  expense.  We  may  ultimately  be  unable  to  reduce  the  expenses  associated  with  our  product  candidates  to  levels  that  will  allow  us  to  achieve  a
profitable return on investment.

If we or our third-party suppliers use hazardous, non-hazardous, biological or other materials in a manner that causes injury or violates applicable law, we may be
liable for damages.

Our  research  and  development  activities  involve  the  controlled  use  of  potentially  hazardous  substances,  including  chemical  and  biological  materials.  We  and  our
suppliers  are  subject  to  federal,  state  and  local  laws  and  regulations  in  the  United  States  governing  the  use,  manufacture,  storage,  handling  and  disposal  of  medical  and
hazardous materials. Although we believe that we and our suppliers’ procedures for using, handling, storing and disposing of these materials comply with legally prescribed
standards,  we  and  our  suppliers  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.

Changes in product candidate manufacturing or formulation may result in additional costs or delay, which could adversely affect our business, results of operations
and financial condition.

As product candidates are developed through preclinical studies to later-stage clinical trials towards approval and commercialization, it is common that various aspects
of the development program, such as manufacturing methods or formulation, are altered along the way in an effort to optimize processes and results. Any of these changes could

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cause our product candidates to perform differently and affect the results of ongoing and planned clinical trials or other future clinical trials conducted with the altered materials
or with materials made with the altered methods. Such changes may also require additional testing, or notification to, or approval by the FDA or other regulatory authorities.
This could delay completion of clinical trials, require the conduct of bridging clinical trials or studies, require the repetition of one or more clinical trials, increase clinical trial
costs, delay approval of our product candidates and/or jeopardize our ability to commence product sales and generate revenue.

Risks Related to Government Regulation

The FDA 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.

The  research,  testing,  manufacturing,  labeling,  approval,  selling,  import,  export,  marketing  and  distribution  of  drug  products,  including  biologics,  are  subject  to
extensive regulation by the FDA and other regulatory authorities in the United States. We are not permitted to market any biological drug product in the United States until we
receive approval of a Biologics License Application, or BLA, from the FDA. We have not previously submitted a BLA to the FDA, or similar licensure filings to comparable
foreign authorities. A BLA must include extensive preclinical and clinical data and supporting information to establish the product candidate’s safety, potency and purity for
each desired indication. The BLA must also include significant information regarding the chemistry, manufacturing and controls for the product, including with respect to chain
of identity and chain of custody of the product.

We expect the novel nature of our product candidates to create further challenges in obtaining regulatory approval. For example, the FDA has not previously reviewed
regulatory  applications  for  the  commercial  development  of  CAAR  T  cells  for  treatment  of  pemphigus,  and  there  is  no  cell  therapy  currently  approved  by  the  FDA  for  the
treatment of mPV or MuSK myasthenia gravis. Because of this, we have little guidance as to which endpoints will be accepted, how many clinical trials we may expect to
conduct, and whether open-label clinical trials will be deemed acceptable, among other things. We may also request regulatory approval of future CAAR T cell-based product
candidates by target, regardless of disease type or origin, which the FDA may have difficulty accepting if our clinical trials only involved diseases of certain origins. The FDA
may also require a panel of experts, referred to as an Advisory Committee, to deliberate on the adequacy of the safety, potency and purity data to support licensure. The opinion
of the Advisory Committee, although not binding, may have a significant impact on our ability to obtain licensure of the product candidates based on the completed clinical
trials, as the FDA often adheres to the Advisory Committee’s recommendations. Further, given the rapidly evolving landscape of cell therapy, we could encounter a significant
change  in  the  regulatory  environment  for  our  product  candidates  once  we  have  already  begun  one  or  more  lengthy  and  expensive  clinical  trials  for  our  product  candidates.
Accordingly, 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 ongoing and planned clinical trials for a variety of reasons, including delays related to:

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obtaining regulatory authorization to begin a trial, if applicable;

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

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

obtaining approval at each clinical trial site by an independent IRB;

recruiting suitable patients to participate in a trial;

having patients complete a trial, including having patients enrolled in clinical trials dropping out of the trial before the product candidate is manufactured
and returned to the site, or return for post-treatment follow-up;

clinical trial sites deviating from trial protocol or dropping out of a trial;

addressing any patient safety concerns that arise during a trial;

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adding new clinical trial sites; or

manufacturing sufficient quantities of qualified materials under cGMPs and applying them on a patient by patient 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. If we experience delays in the completion of, any future 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.

We expect the product candidates we develop will be regulated as biological products, or biologics, and therefore they may be subject to competition.

The Biologics Price Competition and Innovation Act of 2009, or BPCIA, was enacted as part of the Patient Protection and Affordable Care Act, as amended by the
Health  Care  and  Education  Reconciliation Act,  or  collectively  the ACA,  to  establish  an  abbreviated  pathway  for  the  approval  of  biosimilar  and  interchangeable  biological
products.  The  regulatory  pathway  establishes  legal  authority  for  the  FDA  to  review  and  approve  biosimilar  biologics,  including  the  possible  designation  of  a  biosimilar  as
“interchangeable” based on its similarity to a licensed biologic. Under the BPCIA, an application for a biosimilar product cannot be licensed by the FDA until 12 years after the
reference product was licensed under a BLA. The law is complex and is still being interpreted and implemented by the FDA.

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

The regulatory landscape that will govern our product candidates is uncertain; regulations relating to more established cell therapies and other therapies for B cell-
mediated autoimmune diseases are still developing, and changes in regulatory requirements could result in delays or discontinuation of development of our product
candidates or unexpected costs in obtaining regulatory approval.

Because we are developing novel CAAR T cell product candidates that are unique biological entities, the regulatory requirements that we will be subject to are not
entirely clear. Even with respect to more established products that fit into the categories of gene therapies or cell therapies, the regulatory landscape is still developing. For
example, regulatory requirements governing gene therapy products and cell therapy products have changed  frequently  and  may  continue  to  change  in  the  future.  Moreover,
there is substantial, and sometimes uncoordinated, overlap in those responsible for regulation of existing gene therapy products and cell therapy products. For example, in the
United States, the FDA has established the Office of Tissues and Advanced Therapies, formerly known as the Office of Cellular, Tissue and Gene Therapies, within its Center
for  Biologics  Evaluation  and  Research,  or  CBER,  to  consolidate  the  review  of  gene  therapy  and  related  products,  and  the  Cellular,  Tissue  and  Gene  Therapies Advisory
Committee to advise CBER on its review. In addition, under guidelines issued by the National Institutes of Health, or NIH, gene therapy clinical trials are also subject to review
and oversight by an institutional biosafety committee, or IBC, a local institutional committee that reviews and oversees research utilizing recombinant or synthetic nucleic acid
molecules  at  that  institution.  Before  a  clinical  trial  can  begin  at  any  institution,  that  institution’s  institutional  review  board,  or  IRB,  and  its  IBC  assesses  the  safety  of  the
research and identifies any potential risk to public health or the environment. While the NIH guidelines are not mandatory unless the research in question is being conducted at
or sponsored by institutions receiving NIH funding of recombinant or synthetic nucleic acid molecule research, many companies and other institutions not otherwise subject to
the NIH Guidelines voluntarily follow them. Although the FDA decides whether individual gene therapy protocols may proceed, review process and determinations of other
reviewing bodies

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can impede or delay the initiation of a clinical study, even if the FDA has reviewed the study and approved its initiation. Conversely, the FDA can place an IND application on
clinical hold even if such other entities have provided a favorable review. Furthermore, each clinical trial must be reviewed and approved by an independent IRB at or servicing
each institution at which a clinical trial will be conducted. In addition, adverse developments in clinical trials of gene therapy products conducted by others may cause the FDA
or other regulatory bodies to change the requirements for approval of any of our product candidates.

Complex regulatory environments exist in other jurisdictions in which we might consider seeking regulatory approvals for our product candidates, further complicating
the  regulatory  landscape.  For  example,  in  the  European  Union,  a  special  committee  called  the  Committee  for  Advanced  Therapies  was  established  within  the  EMA  in
accordance  with  Regulation  (EC)  No  1394/2007  on  advanced-therapy  medicinal  products,  or ATMPs,  to  assess  the  quality,  safety  and  efficacy  of ATMPs,  and  to  follow
scientific developments in the field. ATMPs include gene therapy products as well as somatic cell therapy products and tissue engineered products. These various regulatory
review committees and advisory groups and new or revised guidelines that they promulgate from time to time may lengthen the regulatory review process, require us to perform
additional studies, increase our development costs, lead to changes in regulatory positions and interpretations, delay or prevent approval and commercialization of our product
candidates or lead to significant post-approval limitations or restrictions. Because the regulatory landscape for our CAAR T cell product candidates is new, we may face even
more  cumbersome  and  complex  regulations  than  those  emerging  for  gene  therapy  products  and  cell  therapy  products.  Furthermore,  even  if  our  product  candidates  obtain
required regulatory approvals, such approvals may later be withdrawn because of changes in regulations or the interpretation of regulations by applicable regulatory agencies.
Delay  or  failure  to  obtain,  or  unexpected  costs  in  obtaining,  the  regulatory  approval  necessary  to  bring  a  potential  product  to  market  could  decrease  our  ability  to  generate
sufficient product revenue to maintain our business.

If we are not able to obtain, or if there are delays in obtaining, required regulatory approvals for our product candidates, we will not be able to commercialize, or
will be delayed in commercializing, our product candidates, and our ability to generate revenue will be materially impaired.

Our  product  candidates  and  the  activities  associated  with  their  development  and  commercialization,  including  their  design,  testing,  manufacture,  safety,  efficacy,
recordkeeping, labeling, storage, approval, advertising, promotion, sale, distribution, import and export are subject to comprehensive regulation by the FDA and other regulatory
agencies in the United States. Before we can commercialize any of our product candidates, we must obtain marketing approval. We have not received approval to market any of
our product candidates from regulatory authorities in any jurisdiction and it is possible that none of our product candidates or any product candidates we may seek to develop in
the  future  will  ever  obtain  regulatory  approval.  We,  as  a  company,  have  no  experience  in  filing  and  supporting  the  applications  necessary  to  gain  regulatory  approvals  and
expect to rely on third-party CROs and/or regulatory consultants to assist us in this process. Securing regulatory approval requires the submission of extensive preclinical and
clinical data and supporting information to the various regulatory authorities for each therapeutic indication to establish the drug candidate’s safety, potency and purity.

Securing regulatory approval also requires the submission of information about the drug manufacturing process to, and inspection of manufacturing facilities by, the
relevant  regulatory  authority.  Our  product  candidates  may  not  be  effective,  may  be  only  moderately  effective  or  may  prove  to  have  undesirable  or  unintended  side  effects,
toxicities or other characteristics that may preclude our obtaining marketing approval or prevent or limit commercial use.

The process of obtaining regulatory approvals is expensive, may take many years if additional clinical trials are required, if approval is obtained at all, and can vary
substantially based upon a variety of factors, including the type, complexity and novelty of the product candidates involved. Changes in marketing approval policies during the
development period, changes in or the enactment of additional statutes or regulations, or changes in regulatory review for each submitted IND, BLA or equivalent application
types, may cause delays in the approval or rejection of an application. The FDA has substantial discretion in the approval process and may refuse to accept any application or
may decide that our data are insufficient for approval and require additional preclinical, clinical or other studies. Our

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product candidates could be delayed in receiving, or fail to receive, regulatory approval for many reasons, including the following:

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the FDA may disagree with the design or implementation of our clinical trials;

we  may  be  unable  to  demonstrate  to  the  satisfaction  of  the  FDA  that  a  drug  candidate  is  safe,  potent  and  pure  for  its  proposed  indication  or  a  related
companion diagnostic is suitable to identify appropriate patient populations;

the results of clinical trials may not meet the level of statistical significance required by the FDA for approval;

we may be unable to demonstrate that a product candidate’s clinical and other benefits outweigh its safety risks;

the FDA 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 support the submission of an BLA or other submission or to obtain
regulatory approval in the United States or elsewhere;

the  FDA  may  fail  to  approve  the  manufacturing  processes,  test  procedures  and  specifications,  or  facilities  that  we  may  establish  or  of  third-party
manufacturers with which we may contract for clinical and commercial supplies; and

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

Of the large number of drugs in development, only a small percentage successfully complete the FDA approval process and are commercialized. The lengthy approval
process  as  well  as  the  unpredictability  of  future  clinical  trial  results  may  result  in  our  failing  to  obtain  regulatory  approval  to  market  our  product  candidates,  which  would
significantly harm our business, results of operations and prospects.

We  expect  the  novel  nature  of  our  product  candidates  to  create  further  challenges  in  obtaining  regulatory  approval.  As  a  result,  our  ability  to  develop  product
candidates and obtain regulatory approval may be significantly impacted. For example, the general approach for FDA approval of a new biologic or drug is for sponsors to seek
licensure or approval based on dispositive data from well-controlled, Phase 3 clinical trials of the relevant product candidate in the relevant patient population. Phase 3 clinical
trials typically involve hundreds of patients, have significant costs and take years to complete. We believe that we may be able to utilize the FDA’s Regenerative Medicine
Advanced Therapy designation for our product candidates given the limited alternatives for treatments for certain rare diseases and B cell-mediated autoimmune diseases, but
the FDA may not agree with our plans.

Moreover,  approval  of  genetic  or  biomarker  diagnostic  tests  may  be  necessary  to  advance  some  of  our  product  candidates  to  clinical  trials  or  potential
commercialization. In the future, regulatory agencies may require the development and approval of such tests. Accordingly, the regulatory approval pathway for such product
candidates may be uncertain, complex, expensive and lengthy, and approval may not be obtained.

In  addition,  even  if  we  were  to  obtain  approval,  regulatory  authorities  may  approve  any  of  our  product  candidates  for  fewer  or  more  limited  indications  than  we
request, may not approve the price we intend to charge for our products, if licensed, may grant approval contingent on the performance of costly post-marketing clinical trials, or
may approve a product candidate with a label that does not include the labeling claims necessary or desirable for the successful commercialization of that product candidate.
Any of the foregoing scenarios could materially harm the commercial prospects for our product candidates.

If we experience delays in obtaining approval or if we fail to obtain approval of our product candidates, the commercial prospects for our product candidates may be

harmed and our ability to generate revenues will be materially impaired.

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Even though we may apply for orphan drug designation for our product candidates, we may not be able to obtain orphan drug marketing exclusivity.

Under the Orphan Drug Act, the FDA may grant orphan designation to a drug or biologic intended to treat a rare disease or condition, defined as a disease or condition
with a patient population of fewer than 200,000 in the United States, or a patient population of 200,000 or more in the United States when there is no reasonable expectation
that the cost of developing and making available the drug or biologic in the United States will be recovered from sales in the United States for that drug or biologic. In order to
obtain orphan drug designation, the request must be made before submitting a BLA. In the United States, orphan drug designation entitles a party to financial incentives such as
opportunities for grant funding towards clinical trial costs, tax advantages, and user-fee waivers. After the FDA grants orphan drug designation, the generic identity of the drug
and its potential orphan use are disclosed publicly by the FDA. Orphan drug designation does not convey any advantage in, or shorten the duration of, the regulatory review and
approval process.

If a product that has orphan drug designation subsequently receives the first FDA approval of that particular product 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  BLA,  to  market  the  same  biologic
(meaning, a product with the same principal molecular structural features) 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 or if FDA finds that the holder of the orphan drug exclusivity has not shown that it can assure the availability of sufficient
quantities of the orphan drug to meet the needs of patients with the disease or condition for which the drug was designated. As a result, even if one of our product candidates
receives orphan exclusivity, the FDA can still approve other biologics that do not have the same principal molecular structural features for use in treating the same indication or
disease  or  the  same  biologic  for  a  different  indication  or  disease  during  the  exclusivity  period.  Furthermore,  the  FDA  can  waive  orphan  exclusivity  if  we  are  unable  to
manufacture sufficient supply of our product or if a subsequent applicant demonstrates clinical superiority over our product.

We have obtained from the FDA orphan drug designation for DSG3-CAART for the treatment of pemphigus vulgaris (PV). We may seek orphan drug designation for
certain other of our product candidates, but may be unable to obtain orphan drug designation for some or all of our product candidates in specific orphan indications in which we
believe there is a medically plausible basis for the use of these products. Even if we obtain orphan drug designation, exclusive marketing rights in the United States may be
limited if we seek approval for an indication broader than the orphan designated indication and may be lost if the FDA later determines that the request for designation was
materially defective or if we are unable to assure sufficient quantities of the product to meet the needs of patients with the rare disease or condition, or if a subsequent applicant
demonstrates  clinical  superiority  over  our  products,  if  licensed. Although  we  may  seek  orphan  drug  designation  for  other  product  candidates,  we  may  never  receive  such
designations. In addition, the FDA may further reevaluate the Orphan Drug Act and its regulations and policies. We do not know if, when, or how the FDA may change the
orphan drug regulations and policies in the future, and it is uncertain how any changes might affect our business. Depending on what changes the FDA may make to its orphan
drug regulations and policies, our business could be adversely impacted.

A  fast  track  designation  by  the  FDA,  even  if  granted,  may  not  lead  to  a  faster  development  or  regulatory  review  or  approval  process,  and  does  not  increase  the
likelihood that our current product candidate and any future product candidates will receive marketing approval.

If  a  drug  is  intended  for  the  treatment  of  a  serious  or  life-threatening  condition  and  the  drug  demonstrates  the  potential  to  address  unmet  medical  needs  for  this
condition, the drug sponsor may apply for FDA fast track designation for a particular indication. Fast track is a process designed to facilitate the development, and expedite the
review of drugs to treat serious or life-threatening conditions and address an unmet medical need. We have received fast track designation for DSG3-CAART for improving
healing of mucosal blisters in patients with mPV. We have also received fast track designation for MuSK-CAART for improving activities of daily living and muscle strength in
patients with MuSK antibody-positive myasthenia gravis. We may also apply for fast track designation for certain of our other product candidates, but there is no assurance that
the  FDA  will  grant  this  status  to  any  of  our  other  current  or  future  product  candidates.  Marketing  applications  filed  by  sponsors  of  products  in  fast  track  development  may
qualify for priority review under the policies and procedures offered by the FDA, but the fast track designation does not assure any such qualification or ultimate marketing
approval by the FDA. The FDA has broad discretion whether or not to

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grant fast track designation, so even if we believe a particular product candidate is eligible for this designation, there can be no assurance that the FDA would decide to grant it.
Even though we have received fast track designation for DSG3-CAART for improving healing of mucosal blisters in patients with mPV and for MuSK-CAART for improving
activities  of  daily  living  and  muscle  strength  in  patients  with  MuSK  antibody-positive  myasthenia  gravis,  we  may  not  experience  a  faster  development  process,  regulatory
review or approval compared to conventional FDA procedures, and receiving a fast track designation does not provide assurance of ultimate FDA approval. In addition, the
FDA may withdraw fast track designation if it believes that the designation is no longer supported by data from our clinical development program. In addition, the FDA may
withdraw any fast track designation at any time.

Although  we  may  pursue  expedited  regulatory  approval  pathways  for  a  product  candidate,  it  may  not  qualify  for  expedited  development  or,  if  it  does  qualify  for
expedited development, it may not actually lead to a faster development or regulatory review or approval process.

Although we believe there may be an opportunity to accelerate the development of certain of our product candidates through one or more of the FDA’s expedited
programs, such as fast track, breakthrough therapy, Regenerative Medicine Advanced Therapy, accelerated approval or priority review, we cannot be assured that any of our
product candidates will qualify for such programs.

For  example,  we  may  seek  a  Regenerative  Medicine Advanced  Therapy,  or  RMAT,  designation  for  some  of  our  product  candidates. An  RMAT  is  defined  as  cell
therapies, therapeutic tissue engineering products, human cell and tissue products, and combination products using any such therapies or products. Gene therapies, including
genetically modified cells that lead to a durable modification of cells or tissues may meet the definition of a Regenerative Medicine Therapy. The RMAT program is intended to
facilitate efficient development and expedite review of RMATs, which are intended to treat, modify, reverse, or cure a serious or life-threatening disease or condition. A new
drug application or a BLA for an RMAT may be eligible for priority review or accelerated approval through (1) surrogate or intermediate endpoints reasonably likely to predict
long-term clinical benefit or (2) reliance upon data obtained from a meaningful number of sites. Benefits of such designation also include early interactions with FDA to discuss
any  potential  surrogate  or  intermediate  endpoint  to  be  used  to  support  accelerated  approval. A  Regenerative  Medicine  Therapy  that  is  granted  accelerated  approval  and  is
subject to post-approval requirements may fulfill such requirements through the submission of clinical evidence, clinical studies, patient registries, or other sources of real world
evidence,  such  as  electronic  health  records;  the  collection  of  larger  confirmatory  data  sets;  or  post-approval  monitoring  of  all  patients  treated  with  such  therapy  prior  to  its
approval. Although  RMAT  designation  or  access  to  any  other  expedited  program  may  expedite  the  development  or  approval  process,  it  does  not  change  the  standards  for
approval. If we apply for RMAT designation or any other expedited program for our product candidates, the FDA may determine that our proposed target indication or other
aspects  of  our  clinical  development  plans  do  not  qualify  for  such  expedited  program.  Even  if  we  are  successful  in  obtaining  a  RMAT  designation  or  access  to  any  other
expedited  program,  we  may  not  experience  faster  development  timelines  or  achieve  faster  review  or  approval  compared  to  conventional  FDA  procedures.  Access  to  an
expedited program may also be withdrawn by the FDA if it believes that the designation is no longer supported by data from our clinical development program. Additionally,
qualification for any expedited review procedure does not ensure that we will ultimately obtain regulatory approval for such product candidate.

Disruptions at the FDA, the SEC and other government agencies caused by funding shortages or global health concerns could hinder their ability to hire and retain
key  leadership  and  other  personnel,  prevent  new  products  and  services  from  being  developed  or  commercialized  in  a  timely  manner  or  otherwise  prevent  those
agencies from performing normal business 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 the 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.

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Disruptions at the FDA and other agencies may also slow the time necessary for new drugs or biologics to be reviewed and/or approved by necessary government
agencies, which would adversely affect our business. For example, over the last several years, including most recently from December 22, 2018 to 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  a  prolonged  government  shutdown  occurs,  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.

Since March 2020 when foreign and domestic inspections were largely placed on hold, the FDA has been working to resume routine surveillance, bioresearch
monitoring  and  pre-approval  inspections  on  a  prioritized  basis.  Since April  2021,  the  FDA  has  conducted  limited  inspections  and  employed  remote  interactive  evaluations,
using risk management methods, to meet user fee commitments and goal dates. Ongoing travel restrictions and other uncertainties continue to impact oversight operations both
domestic and abroad and it is unclear when standard operational levels will resume. The FDA is continuing to complete mission-critical work, prioritize other higher-tiered
inspectional needs (e.g., for-cause inspections), and carry out surveillance inspections using risk-based approaches for evaluating public health. Should FDA determine that an
inspection is necessary for approval and an inspection cannot be completed during the review cycle due to restrictions on travel, and the FDA does not determine a remote
interactive  evaluation  to  be  adequate,  FDA  has  stated  that  it  generally  intends  to  issue,  depending  on  the  circumstances,  a  complete  response  letter  or  defer  action  on  the
application  until  an  inspection  can  be  completed.  Additionally,  during  the  COVID-19  public  health  emergency,  FDA  noted  it  is  working  to  ensure  timely  reviews  of
applications for medical products in line with its user fee performance goals. However, the FDA may not be able to continue its current pace and approval timelines could be
extended.  During  the  COVID-19  public  health  emergency,  a  number  of  companies  announced  receipt  of  complete  response  letters  due  to  the  FDA’s  inability  to  complete
required  inspections  for  their  applications.  Regulatory  authorities  outside  the  U.S.  may  adopt  similar  restrictions  or  other  policy  measures  in  response  to  the  COVID-19
pandemic and may experience delays in their regulatory activities.

Risks Related to Ongoing Regulatory Obligations

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 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, potency and purity of the product candidate. We
believe it is likely that the FDA will 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  assure  safe  use,  such  as  restricted  distribution  methods,  patient  registries  and  other  risk
minimization tools. In addition, if the FDA 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 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. As such, we and our contract manufacturers will be subject to continual review and inspections to assess compliance with cGMP and adherence to
commitments made in any BLA, other marketing application and previous responses to inspectional observations. Additionally, manufacturers and manufacturers’ facilities are
required  to  comply  with  extensive  FDA,  and  comparable  foreign  regulatory  authority  requirements,  including  ensuring  that  quality  control  and  manufacturing  procedures
conform to cGMP regulations and applicable product tracking and tracing requirements. Accordingly, we and others with whom we work must continue to expend time, money
and effort in all areas of regulatory compliance, including manufacturing, production and quality control. In addition, the FDA could require us to conduct another study to
obtain additional safety or biomarker information.

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Further,  we  will  be  required  to  comply  with  FDA  promotion  and  advertising  rules,  which  include,  among  others,  standards  for  direct-to-consumer  advertising,
restrictions on promoting products for uses or in patient populations that are not described in the product’s approved uses (known as “off-label use”), limitations on industry-
sponsored  scientific  and  educational  activities  and  requirements  for  promotional  activities  involving  the  internet  and  social  media.  Later  discovery  of  previously  unknown
problems with our product candidates through follow-up programs with our clinical trial patients, including adverse events of unanticipated severity or frequency, or with our
third-party  suppliers  or  manufacturing  processes,  or  failure  to  comply  with  regulatory  requirements,  may  result  in  revisions  to  the  approved  labeling  to  add  new  safety
information,  imposition  of  post-market  studies  or  clinical  studies  to  assess  new  safety  risks,  or  imposition  of  distribution  restrictions  or  other  restrictions  under  a  REMS
program. Other potential consequences include, among other things:

•

•

•

•

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;

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  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  or  executive  action.  For
example, certain policies of the current U.S. President’s administration may impact our business and industry. Namely, the current U.S. President’s administration has taken
several executive actions, including the issuance of a number of Executive Orders, that could, for example, result in changes to the FDA’s priorities and allocation of resources
to respond to the COVID-19 pandemic. It is difficult to predict how these orders will be implemented, and the extent to which they will impact the FDA’s ability to exercise its
regulatory authority. If these executive actions impose restrictions on FDA’s ability to engage in oversight and implementation activities in the normal course, our business may
be negatively impacted. 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.

If  we  fail  to  comply  with  environmental,  health  and  safety  laws  and  regulations,  we  could  become  subject  to  fines  or  penalties  or  incur  costs  that  could  have  a
material adverse effect on the success of our business.

We are subject to numerous environmental, health and safety laws and regulations, including those governing laboratory procedures and the handling, use, storage,
treatment and disposal of hazardous materials and wastes. Our research and development activities involve the use of biological and hazardous materials and produce hazardous
waste  products.  We  generally  contract  with  third  parties  for  the  disposal  of  these  materials  and  wastes.  We  cannot  eliminate  the  risk  of  contamination  or  injury  from  these
materials, which could cause an interruption of our commercialization efforts, research and development efforts and business operations, environmental damage resulting in
costly clean-up and liabilities under applicable laws and regulations governing the use, storage, handling and disposal of these materials and specified waste products. Although
we believe that the safety procedures utilized by our third-party manufacturers for handling and disposing of these materials generally comply with the standards prescribed by
these laws and regulations, we cannot guarantee that this is the case or eliminate the risk of accidental contamination or injury from these materials. In such an event, we may
be held liable for any resulting damages and such liability could exceed our resources and state or federal or other applicable authorities may curtail our use of certain materials
and/or  interrupt  our  business  operations.  Furthermore,  environmental  laws  and  regulations  are  complex,  change  frequently  and  have  tended  to  become  more  stringent.  We
cannot predict the impact of such changes and cannot be certain of our future compliance. Breach of certain environmental, health and safety laws and regulations could also in
certain  circumstances  constitute  a  breach  of  our  License  Agreement  with  Penn.  In  addition,  we  may  incur  substantial  costs  in  order  to  comply  with  current  or  future
environmental, health and safety laws and regulations. These

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current  or  future  laws  and  regulations  may  impair  our  research,  development  or  production  efforts.  Failure  to  comply  with  these  laws  and  regulations  also  may  result  in
substantial fines, penalties or other sanctions.

Although we maintain workers’ compensation insurance to cover us for costs and expenses, we may incur due to injuries to our employees resulting from the use of
hazardous materials or other work-related injuries, this insurance may not provide adequate coverage against potential liabilities. We do not carry specific biological waste or
hazardous waste insurance coverage, workers compensation or property and casualty and general liability insurance policies that include coverage for damages and fines arising
from biological or hazardous waste exposure or contamination.

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, provide true, complete and accurate
information  to  the  FDA,  comply  with  manufacturing  standards  we  have  established,  comply  with  healthcare  fraud  and  abuse  laws  in  the  United  States  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  United  States,  our  potential  exposure  under  such  laws  will  increase  significantly,  and  our  costs  associated  with
compliance with such laws are also likely to increase. These laws may impact, among other things, our current activities with principal investigators and research patients, as
well as proposed and future sales, marketing and education programs.

Risks Related to Healthcare

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, if licensed, profitably.

Successful commercialization of our product candidates, if licensed, will depend in part on the extent to which reimbursement for those drug products will be available
from  government  health  administration  authorities,  private  health  insurers,  and  other  organizations.  Government  authorities  and  third-party  payors,  such  as  private  health
insurers and health maintenance organizations, decide which drug products they will pay for and establish reimbursement levels. The availability and extent of reimbursement
by governmental and private payors is essential for most patients to be able to afford a drug product. Sales of drug products depend substantially, both domestically and abroad,
on the extent to which the costs of drugs products are paid for by health maintenance, managed care, pharmacy benefit and similar healthcare management organizations, or
reimbursed by government health administration authorities, private health coverage insurers and other third-party payors. Significant uncertainty exists as to the coverage and
reimbursement status of any product candidates for which we obtain regulatory approval. Any product candidate for which we seek regulatory approval and reimbursement will
need  to  meet  or  surpass  our  target  product  profile,  or  TPP,  to  be  deemed  a  viable  alternative  to  currently  approved  therapies.  In  addition,  because  our  product  candidates
represent  new  approaches  to  the  treatment  of  B  cell-mediated  autoimmune  diseases,  we  cannot  accurately  estimate  the  potential  revenue  from  our  product  candidates. See
section entitled “Business — Government Regulation — Pricing and Reimbursement.”

Third-party payors decide which drugs and treatments they will cover and the amount of reimbursement. Reimbursement by a third-party payor may depend upon a

number of factors, including, but not limited to, the third-party payor’s determination that use of a product is:

•

•

•

•

•

a covered benefit under its health plan;

safe, effective and medically necessary;

appropriate for the specific patient;

cost-effective; and

neither experimental nor investigational.

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Obtaining  coverage  and  reimbursement  of  a  product  from  a  government  or  other  third-party  payor  is  a  time-consuming  and  costly  process  that  could  require  us  to
provide  the  payor  with  supporting  scientific,  clinical  and  cost-effectiveness  data  for  the  use  of  our  products,  if  licensed.  In  the  United  States,  the  principal  decisions  about
reimbursement for new drug products are typically made by the Centers for Medicare and Medicaid Services, or CMS, an agency within the U.S. Department of Health and
Human Services, or HHS. CMS decides whether and to what extent a new drug product will be covered and reimbursed under Medicare, and private payors tend to follow CMS
to a substantial degree. However, no uniform policy of coverage and reimbursement for drug products exists among third-party payors and coverage and reimbursement levels
for drug products can differ significantly from payor to payor. 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.

Even if we obtain coverage for a given product, if the resulting reimbursement rates are insufficient, hospitals may not approve our product for use in their facility or
third-party  payors  may  require  co-payments  that  patients  find  unacceptably  high.  Patients  are  unlikely  to  use  our  product  candidates  unless  coverage  is  provided  and
reimbursement  is  adequate  to  cover  a  significant  portion  of  the  cost  of  our  product  candidates.  Separate  reimbursement  for  the  product  itself  may  or  may  not  be  available.
Instead, the hospital or administering physician may be reimbursed only for providing the treatment or procedure in which our product is used. Further, from time to time, CMS
revises the reimbursement systems used to reimburse health care providers, including the Medicare Physician Fee Schedule and Outpatient Prospective Payment System, which
may result in reduced Medicare payments. In some cases, private third-party payors rely on all or portions of Medicare payment systems to determine payment rates. Changes to
government healthcare programs that reduce payments under these programs may negatively impact payments from private third-party payors, and reduce the willingness of
physicians to use our product candidates.

The marketability of any product candidates for which we receive regulatory approval for commercial sale may suffer if government and other third-party payors fail
to  provide  coverage  and  adequate  reimbursement.  We  expect  downward  pressure  on  pharmaceutical  pricing  to  continue.  Further,  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.

Healthcare legislative measures aimed at reducing healthcare costs may have a material adverse effect on our business and results of operations.

In the United States, there have been a number of legislative and regulatory changes and proposed changes regarding the healthcare system that could prevent or delay
regulatory approval of our product candidates, restrict or regulate post-approval activities and affect our ability to profitably sell any product candidates for which we obtain
regulatory approval. We expect that current laws, as well as other healthcare reform measures that may be adopted in the future, may result in additional reductions in Medicare
and other healthcare funding, more rigorous coverage criteria, new payment methodologies and in additional downward pressure on the price that we, or any collaborators, may
receive for any approved products. See section entitled “Business — Government Regulation — Other Healthcare Laws and Compliance Requirements — Current and Future
Legislation.”

There have been, and likely will continue to be, legislative and regulatory proposals at the foreign, federal and state levels directed at broadening the availability of
healthcare and containing or lowering the cost of healthcare. The implementation of cost containment measures or other healthcare reforms may prevent us from being able to
generate revenue, attain profitability, or commercialize our product candidates. Such reforms could have an adverse effect on anticipated revenue from product candidates that
we may successfully develop and for which we may obtain regulatory approval and may affect our overall financial condition and ability to develop product candidates.

There have been, and likely will continue to be, legislative and regulatory proposals at the foreign, federal and state levels directed at containing or lowering the cost of
healthcare. For example, in 2016, the United Kingdom referendum on its membership in the EU resulted in a majority of the United Kingdom voters voting to exit the EU, often
referred to as “Brexit”. Pursuant to Article 50 of the Treaty on European Union, the United Kingdom ceased being a Member State of the European Union on January 31, 2020.
A transition period began February 1, 2020 and continued until December 31, 2020, during which most laws of the EU continued to apply to the United Kingdom, including the
European Union’s rules, the European Union’s pharmaceutical laws. The United Kingdom and the EU have signed a EU-UK Trade and Cooperation Agreement, which became
provisionally applicable on January 1, 2021

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and went into force permanently on May 1, 2021, following formal approval by both the United Kingdom and the EU. This agreement provides details on how some aspects of
the United Kingdom’s and EU’s relationship will operate going forwards however there are still many uncertainties. Brexit has already and may continue to adversely affect
European  and/or  worldwide  regulatory  conditions.  Brexit  could  lead  to  legal  uncertainty  and  potentially  divergent  national  laws  and  regulations  in  Europe,  including  those
related  to  the  pricing  of  prescription  pharmaceuticals,  as  the  United  Kingdom  determines  which  EU  laws  to  replicate  or  replace,  which  could  impair  our  ability  to  transact
business in the EU and the United Kingdom in the future, if we elect to seek regulatory approval and commercialize any of our products there, if approved. The implementation
of cost containment measures or other healthcare reforms may prevent us from being able to generate revenue, attain profitability, or commercialize our product. Such reforms
could have an adverse effect on anticipated revenue from product candidates that we may successfully develop and for which we may obtain regulatory approval and may affect
our overall financial condition and ability to develop product candidates.

We cannot predict the initiatives that may be adopted in the future. The continuing efforts of the government, insurance companies, managed care organizations and

other payors of healthcare services to contain or reduce costs of healthcare and/or impose price controls may adversely affect:

•

•

•

•

•

the demand for our product candidates, if we obtain regulatory approval;

our ability to set a price that we believe is fair for our products, if licensed;

our ability to generate revenue and achieve or maintain profitability;

the level of taxes that we are required to pay; and

the availability of capital.

Any reduction in reimbursement from Medicare or other government programs may result in a similar reduction in payments from private payors, which may adversely

affect our future profitability.

Our relationships with customers, healthcare providers, physicians, and third-party payors will be subject, directly or indirectly, to federal and state healthcare fraud
and abuse laws, false claims laws, health information privacy and security laws, and other healthcare laws and regulations. If we or our employees, independent
contractors, consultants, commercial partners and vendors violate these laws, we could face substantial penalties.

These laws may impact, among other things, our clinical research program, as well as our proposed and future sales, marketing and education programs. In particular,
the promotion, sales and marketing of healthcare items and services is subject to extensive laws and regulations designed to prevent fraud, kickbacks, self-dealing and other
abusive practices, including, without limitation, the federal Anti-Kickback Statute and the federal False Claims Act, which may constrain the business or financial arrangements
and  relationships  through  which  such  companies  sell,  market  and  distribute  pharmaceutical  products.  These  laws  and  regulations  may  restrict  or  prohibit  a  wide  range  of
pricing, discounting, marketing and promotion, sales commission, customer incentive and other business arrangements. We may also be subject to federal, state and foreign
laws governing the privacy and security of individual identifiable health information and other personally identifiable information. See section entitled “Business — Government
Regulation — Other Healthcare Laws and Compliance Requirements.”

The scope and enforcement of each of these laws is uncertain and subject to rapid change in the current environment of healthcare reform, especially in light of the lack
of  applicable  precedent  and  regulations.  Federal  and  state  enforcement  bodies  have  recently  increased  their  scrutiny  of  interactions  between  healthcare  companies  and
healthcare providers, which has led to a number of investigations, prosecutions, convictions and settlements in the healthcare industry. Ensuring business arrangements comply
with applicable healthcare laws, as well as responding to possible investigations by government authorities, can be time- and resource-consuming and can divert a company’s
attention from the business.

The failure to comply with any of these laws or regulatory requirements subjects entities to possible legal or regulatory action. Depending on the circumstances, failure

to meet applicable regulatory requirements can result in civil, criminal and administrative penalties, damages, fines, disgorgement, individual imprisonment, possible

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exclusion from participation in federal and state funded healthcare programs, contractual damages and the curtailment or restructuring of our operations, as well as additional
reporting obligations and oversight if we become subject to a corporate integrity agreement or other agreement to resolve allegations of non-compliance with these laws. Any
action  for  violation  of  these  laws,  even  if  successfully  defended,  could  cause  a  pharmaceutical  manufacturer  to  incur  significant  legal  expenses  and  divert  management’s
attention from the operation of the business. Prohibitions or restrictions on sales or withdrawal of future marketed products could materially affect business in an adverse way.

Because  of  the  breadth  of  these  laws  and  the  narrowness  of  the  statutory  exceptions  and  regulatory  safe  harbors  available,  it  is  possible  that  some  of  our  business
activities, or our arrangements with physicians, some of whom receive stock options as compensation, could be subject to challenge under one or more of such laws. If we or
our  employees,  independent  contractors,  consultants,  commercial  partners  and  vendors  violate  these  laws,  we  may  be  subject  to  investigations,  enforcement  actions  and/or
significant  penalties.  We  have  adopted  a  code  of  business  conduct  and  ethics,  but  it  is  not  always  possible  to  identify  and  deter  employee  misconduct  or  business
noncompliance,  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, 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.

Risks Related to Data and Privacy

Data collection is governed by restrictive regulations governing the use, processing, and cross-border transfer of personal information.

We are subject to stringent privacy and data protection requirements and these requirements may become more complex as we grow our business and begin to operate
in  other  jurisdictions.  For  example,  the  collection,  use,  storage,  disclosure,  transfer,  or  other  processing  of  personal  data,  including  health-related  information,  regarding
individuals in the European Economic Area, or EEA, is governed by the European General Data Protection Regulation, or the GDPR, which became effective on May 25, 2018.
The GDPR applies to any business, regardless of its location, that provides goods or services to residents in the EU or monitors the behavior of individuals within the European
Union.  The  GDPR  is  wide  ranging  in  scope  and  imposes  stringent  operational  requirements  for  processors  and  controllers  of  personal  data,  including,  for  example,  special
protections  for  “sensitive  information”  which  includes  health  and  genetic  information,  expanded  disclosures  to  individuals  about  how  their  personal  data  is  to  be  used,
limitations  on  retention  of  information,  increased  requirements  pertaining  to  health  data  and  pseudonymized  (i.e.,  key-coded)  data,  implementing  safeguards  to  protect  the
security and confidentiality of personal data, mandatory data breach notification requirements and higher standards for controllers to demonstrate that they have obtained valid
consent for certain data processing activities. The GDPR grants individuals the opportunity to object to the processing of their personal information, allows them to request
deletion of personal information in certain circumstances, and provides the individual with an express right to seek legal remedies in the event the individual believes his or her
rights have been violated. Further, the GDPR imposes strict rules on the transfer of personal data out of the European Union to the United States and other jurisdictions that
have not been deemed to offer “adequate” privacy protections.

In addition to the requirement of the GDPR, European Union Member States may make their own further laws and regulations in relation to the processing of genetic,
biometric or health data, which could result in differences between Member States, limit our ability to use and share personal data or could cause our costs to increase, and harm
our business and financial condition. Should we commence clinical trial activity within the member states of the European Union, such activity will be regulated by the GDPR
as well as applicable member state laws. In addition, we are subject to evolving and strict rules on the transfer of personal data out of the European Union to the United

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States. For example, evolution of laws governing the cross-border transfer of data, such as the invalidation of the EU–U.S. Privacy Shield, creates additional uncertainty around
the legality and mechanics of such transfers. Compliance with the GDPR will be a rigorous and time-intensive process that may increase our cost of doing business or require us
to change our business practices, and despite those efforts, there is a risk that we may be subject to fines and penalties, litigation, and reputational harm in connection with any
future European activities. We could be adversely affected if we fail to comply fully with all of these requirements. Failure to comply with European Union data protection laws
may result in fines (for example, of up to €20,000,000 or up to 4% of the total worldwide annual turnover of the preceding financial year (whichever is higher) under the GDPR)
and other administrative penalties, which may be onerous and adversely affect our business, financial condition, results of operations and prospects.

In addition, further to the United Kingdom's (UK) exit from the EU on January 31, 2020, the GDPR ceased to apply in the UK at the end of the transition period on
December 31, 2020. However, as of January 1, 2021, the UK’s European Union (Withdrawal) Act 2018 incorporated the GDPR (as it existed on December 31, 2020 but subject
to certain UK specific amendments) into UK law (referred to as the 'UK GDPR'). The UK GDPR and the UK Data Protection Act 2018 set out the UK’s data protection regime,
which is independent from but aligned to the EU’s data protection regime. Non-compliance with the UK GDPR may result in monetary penalties of up to £17.5 million or 4%
of  worldwide  revenue,  whichever  is  higher. Although  the  UK  is  regarded  as  a  third  country  under  the  EU’s  GDPR,  the  European  Commission  has  now  issued  a  decision
recognizing the UK as providing adequate protection under the EU GDPR and, therefore, transfers of personal data originating in the EU to the UK remain unrestricted. Like the
EU  GDPR,  the  UK  GDPR  restricts  personal  data  transfers  outside  the  UK  to  countries  not  regarded  by  the  UK  as  providing  adequate  protection.  The  UK  government  has
confirmed that personal data transfers from the UK to the EEA remain free flowing.

This lack of clarity on future UK laws and regulations and their interaction with EU laws and regulations could add legal risk, uncertainty, complexity and cost to our
handling  of  EU  personal  information  and  our  privacy  and  data  security  compliance  programs.  It  is  possible  that  over  time  the  UK  Data  Protection Act  could  become  less
aligned with the EU General Data Protection Regulation, or GDPR, which could require us to implement different compliance measures for the UK and the European Union
and result in potentially enhanced compliance obligations for EU personal data.

In the United States, there has been a flurry of activity at the state level. In California, the California Consumer Privacy Act, or CCPA, was enacted in June 2018,
became effective on  January  1,  2020,  and  became  subject  to  enforcement  by  the  California Attorney  General’s  office  on  July  1,  2020.  The  CCPA  broadly  defines  personal
information, and creates new individual privacy rights and protections for California consumers (as defined in the law), places increased privacy and security obligations on
entities handling personal data of consumers or households, and provides for civil penalties for violations and a private right of action for data breaches. The CCPA requires
covered companies to provide certain disclosures to consumers about its data collection, use and sharing practices, and to provide affected California residents with ways to opt-
out of certain sales or transfers of personal information. While there is an exception for protected health information that is subject to HIPAA and clinical trial regulations, the
CCPA may impact our business activities if we become a “Business” regulated by the scope of the CCPA.

In addition to the CCPA, new privacy and data security laws have been proposed in more than half of the states in the U.S. and in the U.S. Congress, reflecting a trend
toward more stringent privacy legislation in the U.S., which trend may accelerate depending on the new U.S. presidential administration. The effects of the CCPA, and other
similar  state  or  federal  laws,  are  potentially  significant  and  may  require  us  to  modify  our  data  processing  practices  and  policies  and  to  incur  substantial  costs  and  potential
liability in an effort to comply with such legislation.

Further, various jurisdictions around the world continue to propose new laws that regulate the privacy and/or security of certain types of personal data. Complying with
these  laws,  if  enacted,  would  require  significant  resources  and  leave  us  vulnerable  to  possible  fines  and  penalties  if  we  are  unable  to  comply.  The  regulatory  framework
governing  the  collection,  processing,  storage,  use  and  sharing  of  certain  information  is  rapidly  evolving  and  is  likely  to  continue  to  be  subject  to  uncertainty  and  varying
interpretations. It is possible that these laws may be interpreted and applied in a manner that is inconsistent with our existing data management practices or the features of our
services and platform capabilities. Any failure or perceived failure by us, or any third parties with which we do business, to comply with our posted privacy policies, evolving
laws, rules and regulations, industry standards, or contractual obligations to which we or such third parties are or may become subject, may result in actions or other claims
against

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us by governmental entities or private actors, the expenditure of substantial costs, time and other resources or the incurrence of significant fines, penalties or other liabilities. In
addition, any such action, particularly to the extent we were found to be guilty of violations or otherwise liable for damages, would damage our reputation and adversely affect
our business, financial condition and results of operations.

If  our  security  measures  are  breached  or  unauthorized  access  to  individually  identifiable  health  information  or  other  personally  identifiable  information  is
otherwise obtained, our reputation may be harmed, and we may incur significant liabilities.

Unauthorized  access  to,  or  security  breaches  of,  our  systems  and  databases  could  result  in  unauthorized  access  to  data  and  information  and  loss,  compromise  or
corruption of such data and information. The systems of Penn, any CMOs that we may engage in the future, and present and future CROs, contractors and consultants also could
experience breaches of security leading to the exposure of confidential and sensitive information. Cyber incidents have been increasing in sophistication and frequency and can
include third parties gaining access to employee or customer data using stolen or inferred credentials, computer malware, viruses, spamming, phishing attacks, ransomware, card
skimming code, and other deliberate attacks and attempts to gain unauthorized access. Because the techniques used by computer programmers who may attempt to penetrate
and sabotage our network security or our website change frequently and may not be recognized until launched against a target, we may be unable to anticipate these techniques.

It is also possible that unauthorized access to customer data may be obtained through inadequate use of security controls by customers, suppliers or other vendors.
While we are not currently aware of any impact that the SolarWinds supply chain attack had on our business, this is a recent event, and the scope of the attack is yet unknown.
Therefore, there is residual risk that we may experience a security breach arising from the SolarWinds supply chain attack.

In  the  event  of  a  security  breach,  our  company  could  suffer  loss  of  business,  severe  reputational  damage  adversely  affecting  investor  confidence,  regulatory
investigations  and  orders,  litigation,  indemnity  obligations,  damages  for  contract  breach,  penalties  for  violation  of  applicable  laws  or  regulations,  significant  costs  for
remediation and other liabilities. For example, the loss of preclinical study or clinical trial data from completed or future preclinical studies or 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.

We  have  incurred  and  expect  to  incur  significant  expenses  to  prevent  security  breaches,  including  costs  related  to  deploying  additional  personnel  and  protection
technologies,  training  employees,  and  engaging  third-party  solution  providers  and  consultants. Although  we  expend  significant  resources  to  create  security  protections  that
shield  our  customer  data  against  potential  theft  and  security  breaches,  such  measures  cannot  provide  absolute  security.  Moreover,  as  we  outsource  more  of  our  information
systems to vendors and rely more on cloud-based information systems, the related security risks will increase, and we will need to expend additional resources to protect our
technology and information systems.

We  have  in  the  past  experienced  security  incidents,  and  we  may  in  the  future  experience  other  data  security  incidents  or  breaches  affecting  personally  identifiable
information  or  other  confidential  business  information.  For  example,  in  2019,  we  believe  a  phishing  incident  led  to  certain  employee  email  accounts  being  accessed  by  an
unauthorized third party. We initiated an investigation to determine whether further action was required under applicable law. The incident did not have a material impact on
our business or financial condition. While we believe we responded appropriately, including implementing remedial measures with the goal of preventing similar such events in
the future, there can be no assurance that we will be successful in these remedial and preventative measures or in successfully mitigating the effects of potential future incidents
or cyber-attacks. We remain at risk for future breaches, including, without limitation, breaches that may occur as a result of third-party action, or employee, vendor or contractor
error or malfeasance and other causes. If, in the future, we experience a data breach or security incident, we would be likely to experience harm to our reputation, financial
performance, and customer and vendor relationships, and the possibility of litigation or regulatory investigations or actions by state and federal governmental authorities and
non-U.S. authorities. Additionally, actual, potential or anticipated attacks may cause us to incur increasing costs, including costs to deploy additional personnel and protection
technologies, train employees, and

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engage  third-party  experts  and  consultants. Although  we  maintain  cyber  liability  insurance,  we  cannot  be  certain  that  our  coverage  will  be  adequate  for  liabilities  actually
incurred or that insurance will continue to be available to us on economically reasonable terms, or at all.

Interruptions  in  the  availability  of  server  systems  or  communications  with  internet  or  cloud-based  services,  or  failure  to  maintain  the  security,  confidentiality,
accessibility or integrity of data stored on such systems, could harm our business.

We  rely  upon  a  variety  of  internet  service  providers,  third-party  web  hosting  facilities  and  cloud  computing  platform  providers  to  support  our  business.  Failure  to
maintain  the  security,  confidentiality,  accessibility  or  integrity  of  data  stored  on  such  systems  could  result  in  interruptions  in  our  operations,  damage  our  reputation  in  the
market, increase our service costs, cause us to incur substantial costs, subject us to liability for damages and/or fines, and divert our resources from other tasks, any one of which
could materially adversely affect our business, financial condition, results of operations and prospects. If our security measures or those of our third-party data center hosting
facilities,  cloud  computing  platform  providers,  or  third-party  service  partners,  are  breached,  and  unauthorized  access  is  obtained  to  our  data  or  our  information  technology
systems, we may incur significant legal and financial exposure and liabilities.

We  also  do  not  have  control  over  the  operations  of  the  facilities  of  our  cloud  service  providers  and  our  third-party  web  hosting  providers,  and  they  also  may  be
vulnerable to damage or interruption from natural disasters, cybersecurity attacks, terrorist attacks, power outages and similar events or acts of misconduct. In addition, any
changes in these providers’ service levels may adversely affect our ability to meet our requirements and operate our business.

Risks Related to Ownership of Our Common Stock

Risks Related to Ownership Generally

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

As of December 31, 2021, our executive officers, directors, and 5% stockholders beneficially owned, in the aggregate, approximately 42% of our outstanding voting
common stock, or 46% of our common stock, assuming all shares of non-voting common stock are converted into voting common stock in accordance with the terms of our
Third Amended and Restated Certificate of Incorporation. Accordingly, these stockholders will have the ability to influence us through this ownership position and significantly
affect  the  outcome  of  all  matters  requiring  stockholder  approval.  For  example,  these  stockholders  may  be  able  to  significantly  affect  the  outcome  of  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.

If we fail to establish and maintain proper and effective internal control over financial reporting, our operating results and our ability to operate our business could
be harmed.

As  a  public  company,  we  are  required  to  maintain  internal  control  over  financial  reporting  and  to  report  any  material  weaknesses  in  such  internal  controls.  The
Sarbanes-Oxley Act  requires  that  we  evaluate  and  determine  the  effectiveness  of  our  internal  control  over  financial  reporting  and,  beginning  with  our  second  annual  report
following our initial public offering, provide a management report on internal control over financial reporting. However, while we remain an emerging growth company, we
will not be required to include an attestation report on internal control over financial reporting issued by our independent registered public accounting firm.

Ensuring that we have adequate internal financial and accounting controls and procedures in place so that we can produce accurate financial statements on a timely

basis is a costly and time-consuming effort that needs to be re-evaluated frequently. Our internal control over financial reporting is a process designed to provide reasonable

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assurance regarding the reliability of financial reporting and the preparation of financial statements in accordance with generally accepted accounting principles. We have begun
the  process  of  documenting,  reviewing,  and  improving  our  internal  controls  and  procedures  for  compliance  with  Section  404  of  the  Sarbanes-Oxley Act.  We  have  begun
recruiting additional finance and accounting personnel with certain skill sets that we need as a public company.

Implementing any appropriate changes to our internal controls may distract our officers and employees, entail substantial costs to modify our existing processes, and
take significant time to complete. These changes may not, however, be effective in maintaining the adequacy of our internal controls, and any failure to maintain that adequacy,
or consequent inability to produce accurate financial statements on a timely basis, could increase our operating costs and harm our business. In addition, investors’ perceptions
that our internal controls are inadequate or that we are unable to produce accurate financial statements on a timely basis may harm our stock price and make it more difficult for
us to effectively market and sell our service to new and existing customers.

The dual class structure of our common stock may limit your ability to influence corporate matters and may limit your visibility with respect to certain transactions.

The dual class structure of our common stock may limit your ability to influence corporate matters. Holders of our common stock are entitled to one vote per share,
while holders of our non-voting common stock are not entitled to any votes. Nonetheless, each share of our non-voting common stock may be converted at any time into one
share  of  our  common  stock  at  the  option  of  its  holder  by  providing  written  notice  to  us,  subject  to  the  limitations  provided  for  in  our  amended  and  restated  certificate  of
incorporation. Entities affiliated with or managed by Baker Brothers Life Sciences, L.P. and Adage Capital Partners, LP hold an aggregate of 3,912,500 shares of our non-voting
common stock pursuant to our Third Amended and Restated Certificate of Incorporation. At any time, upon written notice, these entities could convert a portion of these shares
of non-voting common stock into up to an aggregate of 14% of our shares of common stock. Upon 61 days’ prior written notice, these entities could convert any or all of their
respective  shares  of  non-voting  common  stock  into  shares  of  common  stock.  Consequently,  if  holders  of  our  non-voting  common  stock  exercise  their  option  to  make  this
conversion, this will have the effect of increasing the relative voting power of those prior holders of our non-voting common stock, and correspondingly decreasing the voting
power of the holders of our common stock, which may limit your ability to influence corporate matters. Additionally, stockholders who hold, in the aggregate, more than 10%
of our common stock and non-voting common stock, but 10% or less of our common stock, and are not otherwise a company insider, may not be required to report changes in
their ownership due to transactions in our non-voting common stock pursuant to Section 16(a) of the Exchange Act, and may not be subject to the short-swing profit provisions
of Section 16(b) of the Exchange Act.

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.

Sales of a substantial number of shares of our common stock in the public market could occur at any time. These sales, or the perception in the market that holders of a
large number of shares intend to sell shares, could reduce the market price of our common stock. Certain holders of our common stock have rights, subject to conditions, to
require  us  to  file  registration  statements  covering  their  shares  or  to  include  their  shares  in  registration  statements  that  we  may  file  for  ourselves  or  other  stockholders.
Registration of these shares under the Securities Act would result in the shares becoming freely tradable without restriction under the Securities Act, except for shares held by
affiliates, as defined in Rule 144 under the Securities Act. Any sales of securities by these stockholders could have a material adverse effect on the trading price of our common
stock.

On November 10, 2020, we filed a registration statement on Form S-3 (File No. 333-250006) with the SEC, which was declared effective on November 18, 2020, or
the  Shelf  Registration  Statement,  in  relation  to  the  registration  of  common  stock,  preferred  stock,  debt  securities,  warrants  and/or  units  of  any  combination  thereof  for  the
purposes  of  selling,  from  time  to  time,  our  common  stock,  debt  securities  or  other  equity  securities  in  one  or  more  offerings.  We  also  simultaneously  entered  into  a  Sales
Agreement, or the Sales Agreement, with Cowen and Company, LLC, or the Sales Agent, to provide for the offering, issuance and sale of up to an aggregate amount of $75.0
million of our common stock from time to time in “at-the-market” offerings under the Shelf Registration Statement and subject to the limitations thereof. We will pay to the
Sales Agent cash commissions of 3.0 percent of the aggregate gross proceeds of sales of common stock under the Sales Agreement. During the year ended December 31, 2021,
we sold 4,792,562 shares pursuant to the ATM Program at an average price of $10.38 per share for net proceeds of $48.3 million, after

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deducting commissions of $1.4 million. Sales of common stock, debt securities or other equity securities by us may represent a significant percentage of our common stock
currently outstanding. If we sell, or the market perceives that we intend to sell, substantial amounts of our common stock under the Shelf Registration Statement or otherwise,
the market price of our common stock could decline significantly.

We have also filed registration statements on Form S-8 to register shares issued or reserved for issuance under our equity compensation plans and will file additional

registration statements on Form S-8 to register additional shares pursuant to the “evergreen” provisions under our equity compensation plans. Shares registered under these
registration statements on Form S-8 can be freely sold in the public market upon issuance and once vested, subject to volume limitations applicable to affiliates and the lock-up
agreements described above. If any of these additional shares are sold, or if it is perceived that they will be sold, in the public market, the market price of our common stock
could decline.

In addition, certain of our employees, executive officers, and directors may enter into Rule 10b5-1 trading plans providing for sales of shares of our common stock
from time to time. Under a Rule 10b5-1 trading plan, a broker executes trades pursuant to parameters established by the employee, director, or officer when entering into the
plan,  without  further  direction  from  the  employee,  officer,  or  director. A  Rule  10b5-1  trading  plan  may  be  amended  or  terminated  in  some  circumstances.  Our  employees,
executive officers, and directors also may buy or sell additional shares outside of a Rule 10b5-1 trading plan when they are not in possession of material, nonpublic information.

Risks Related to our Charter and Bylaws

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:

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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 the holders of not less than 75% of the votes that all our stockholders would be entitled to cast in an annual election of
directors;

a requirement of approval of not less than 75% 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  preferred  stock  on  terms  determined  by  the  board  of  directors  without  stockholder  approval  and  which
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

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potential acquirors 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 bylaws designate certain courts as the sole and exclusive forum for certain types of actions and proceedings that may be initiated by our
stockholders, which could limit our stockholders’ ability to obtain a favorable judicial forum for disputes with us or our directors, officers, or employees.

Pursuant to our amended and restated bylaws, unless we consent in writing to the selection of an alternative forum, the Court of Chancery of the State of Delaware (or,
if  the  Chancery  Court  does  not  have  jurisdiction,  the  federal  district  court  for  the  District  of  Delaware  or  other  state  courts  of  the  State  of  Delaware)  will  be  the  sole  and
exclusive forum for state law claims for: (i) any derivative action or proceeding brought on our behalf; (ii) any action asserting a claim of breach of a fiduciary duty or other
wrongdoing by any of our directors, officers, employees or agents to us or our stockholders; (iii) any action asserting a claim against us arising pursuant to any provision of the
Delaware  General  Corporation  Law  or  our  certificate  of  incorporation  or  bylaws;  (iv)  any  action  to  interpret,  apply,  enforce  or  determine  the  validity  of  our  certificate  of
incorporation or bylaws; or (v) any action asserting a claim governed by the internal affairs doctrine (the Delaware Forum Provision). The Delaware Forum Provision will not
apply to any causes of action arising under the Securities Act of 1933, as amended (the Securities Act) or the Securities Exchange Act of 1934. In addition, our amended and
restated bylaws provide that any person or entity purchasing or otherwise acquiring any interest in shares of our common stock is deemed to have notice of and consented to the
foregoing  provisions.  We  recognize  that  the  forum  selection  clause  in  our  bylaws  may  impose  additional  litigation  costs  on  stockholders  in  pursuing  any  such  claims,
particularly  if  the  stockholders  do  not  reside  in  or  near  the  State  of  Delaware. Additionally,  the  forum  selection  clauses  in  our  amended  and  restated  bylaws  may  limit  our
stockholders’ ability to bring a claim in a forum that they find favorable for disputes with us or our directors, officers or employees, which may discourage such lawsuits against
us and our directors, officers and employees even though an action, if successful, might benefit our stockholders. The Court of Chancery of the State of Delaware may also
reach different judgments or results than would other courts, including courts where a stockholder considering an action may be located or would otherwise choose to bring the
action, and such judgments may be more or less favorable to us than our stockholders. Alternatively, if a court were to find the choice of forum provision contained in our
amended and restated bylaws to be inapplicable or unenforceable in an action, we may incur additional costs associated with resolving such action in other jurisdictions, which
could materially adversely affect our business, financial condition and operating results.

Risks Related to Tax

Changes in tax laws could adversely affect our business and financial condition.

The rules dealing with U.S. federal, state, and local income taxation are constantly under review by persons involved in the legislative process and by the Internal
Revenue Service and the U.S. Treasury Department. Changes to tax laws (which changes may have retroactive application) could adversely affect us or holders of our common
stock. In recent years, many such changes have been made and changes are likely to continue to occur in the future. Future changes in tax laws could have a material adverse
effect on our business, cash flow, financial condition or results of operations. Prospective investors in our common stock should consult with their legal and tax advisors with
respect to potential changes in tax laws and the tax consequences of investing in or holding our common stock.

Our ability to utilize our net operating losses and certain other tax attributes to offset future taxable income may be subject to certain limitations.
As of December 31, 2021, we had U.S. federal, state and local net operating loss carryforwards of $85.8 million, $88.0 million and $78.9 million, respectively. $0.3
million of the federal amounts expire in 2037. The state net operating losses begin to expire in 2037 and the local net operating losses begin to expire in 2039. Approximately
$85.5 million of the federal net operating losses can be carried forward indefinitely. Certain net operating loss carryforwards could expire unused and be unavailable to offset
future taxable income. In addition, in general, under Sections 382 and 383 of the Internal Revenue Code of 1986, as amended, or the Code, and corresponding provisions of
state law, a corporation that undergoes an “ownership change” is subject to limitations on its ability to utilize its

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pre-change  net  operating  loss  carryforwards  or  tax  credits,  or  NOLs  or  credits,  to  offset  future  taxable  income  or  taxes.  For  these  purposes,  an  ownership  change  generally
occurs where the aggregate stock ownership of one or more stockholders or groups of stockholders who owns at least 5% of a corporation’s stock increases its ownership by
more than 50 percentage points over its lowest ownership percentage within a specified testing period. Our existing NOLs or credits may be subject to limitations arising from
previous ownership changes, and if we undergo an ownership change, our ability to utilize NOLs or credits could be further limited by Sections 382 and 383 of the Code. In
addition, future changes in our stock ownership, many of which are outside of our control, could result in an ownership change under Sections 382 and 383 of the Code. Our
NOLs or credits may also be impaired under state law. Accordingly, we may not be able to utilize a material portion of our NOLs or credits. Furthermore, our ability to utilize
our NOLs or credits is conditioned upon our attaining profitability and generating U.S. federal and state taxable income. As described above under “—Risks Related to Our
Financial Condition and Capital Requirements”, we have incurred significant net losses since our inception and anticipate that we will continue to incur significant losses for the
foreseeable future; and therefore, we do not know whether or when we will generate the U.S. federal or state taxable income necessary to utilize our NOLs or credits. Under
current law, U.S. federal net operating loss carryforwards generated in taxable years beginning after December 31, 2017 will not be subject to expiration. However, any such net
operating loss carryforwards may only offset 80% of our annual taxable income in taxable years beginning after December 31, 2020.

General Risk Factors

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

The  trading  price  of  our  common  stock  has  been,  and  is  likely  to  be  in  the  future,  highly  volatile  and  could  be  subject  to  wide  fluctuations  in  response  to  various

factors, some of which are beyond our control, including limited trading volume. In addition to the factors discussed in this “Risk Factors” section, these factors include:

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

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

adverse results or delays in preclinical studies or clinical trials 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;

our failure to commercialize our product candidates;

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

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

adverse developments concerning our manufacturers or suppliers;

our inability to obtain adequate product supply for any licensed product or inability to do so at acceptable prices;

our inability to establish collaborations, if needed;

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;

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our ability to effectively manage our growth;

the size and growth of our initial target markets;

our ability to successfully treat additional types of B cell-mediated autoimmune diseases;

actual or anticipated variations in annual or 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 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;

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;

global health concerns, such as the ongoing COVID-19 pandemic; and

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

In addition, the stock market in general, and The Nasdaq Global Select Market and biopharmaceutical companies in particular, have experienced extreme price and
volume fluctuations in recent years 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.  Securities  class  action  litigation  has  often  been  instituted  against
companies, particularly in the biopharmaceutical and life sciences industries, following periods of volatility in the market price of a company’s securities. We have been subject
to  such  a  securities  class  action  lawsuit  filed  in  February  2022  against  certain  of  our  officers  and  certain  of  our  current  and  former  directors,  and  may  become  subject  to
additional  securities  class  action  lawsuits  in  the  future.  See “Item 3. Legal Proceedings” for more information. This type of litigation 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. Any return to stockholders will therefore be limited to the appreciation of their stock.

We are an emerging growth company and a “smaller reporting company,” and we cannot be certain if the reduced reporting requirements applicable to emerging
growth companies and smaller reporting companies will make our common stock less attractive to investors.

We are an emerging growth company, as defined in the Jumpstart Our Business Startups Act, or JOBS Act. For as long as we continue to be an emerging growth

company, we may take advantage of exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies,

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including not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002, as amended, or the Sarbanes-Oxley Act,
reduced disclosure obligations regarding executive compensation in our periodic reports and proxy statements and exemptions from the requirements of holding nonbinding
advisory votes on executive compensation and stockholder approval of any golden parachute payments not previously approved. We could be an emerging growth company for
up to five years following the date of completion of our initial public offering, although circumstances could cause us to lose that status earlier. We will remain an emerging
growth company until the earlier of (1) the last day of the fiscal year (a) following the fifth anniversary of the completion of our initial public offering, (b) in which we have
total annual gross revenue of at least $1.07 billion or (c) in which we are deemed to be a large accelerated filer, which requires the market value of our common stock that is
held by non-affiliates to exceed $700 million as of the prior June 30th, and (2) the date on which we have issued more than $1 billion in non-convertible debt during the prior
three-year period.

Under the JOBS Act, emerging growth companies can also delay adopting new or revised accounting standards until such time as those standards apply to private
companies. We have elected to use this extended transition period for complying with new or revised accounting standards that have different effective dates for public and
private companies until the earlier of the date we (i) are no longer an emerging growth company or (ii) affirmatively and irrevocably opt out of the extended transition period
provided in the JOBS Act. As a result, we are not subject to the same new or revised accounting standards as other public companies that are not emerging growth companies
and our financial statements may not be comparable to other public companies that comply with new or revised accounting pronouncements as of public company effective
dates.

We  are  also  a  “smaller  reporting  company,”  as  defined  in  Rule  12b-2  under  the  Securities  Exchange Act  of  1934,  as  amended.  We  would  cease  to  be  a  smaller
reporting  company  if  we  have  a  public  float  in  excess  of  $250  million,  or  have  annual  revenues  in  excess  of  $100  million  and  a  public  float  in  excess  of  $700  million,
determined on an annual basis. Consequently, even after we no longer qualify as an emerging growth company, we may still qualify as a “smaller reporting company” which
would  allow  us  to  take  advantage  of  many  of  the  same  exemptions  from  disclosure  requirements  including  not  being  required  to  comply  with  the  auditor  attestation
requirements of Section 404 of the Sarbanes-Oxley Act and reduced disclosure obligations regarding executive compensation in our periodic reports and proxy statements. We
cannot predict if investors will find our common stock less attractive because we may rely on these exemptions. If some investors find our common stock less attractive as a
result, there may be a less active trading market for our common stock and our stock price may be more volatile.

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

We  may  seek  additional  capital  through  a  combination  of  public  and  private  equity  offerings,  debt  financings,  strategic  partnerships  and  alliances  and  licensing
arrangements. To the extent that we raise additional capital through the sale of equity or convertible debt securities, your ownership interest will be diluted, and the terms may
include liquidation or other preferences that adversely affect your rights as a stockholder. The incurrence of indebtedness would result in increased fixed payment obligations
and could involve certain restrictive covenants, such as limitations on our ability to incur additional debt, limitations on our ability to acquire or license intellectual property
rights and other operating restrictions that could adversely impact our ability to conduct our business. If we raise additional funds through strategic partnerships and alliances
and licensing arrangements with third parties, we may have to relinquish valuable rights to our technologies or product candidates or grant licenses on terms unfavorable to us.

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
that one or more of the analysts who covers us downgrades our stock or publishes inaccurate or unfavorable research about our business, our stock price may decline. If one or
more of these analysts ceases coverage of our company 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.

Our corporate headquarters are located in Philadelphia, PA, where we lease 7,672 square feet of office, research and development space subject to a lease agreement
that is in effect through June 30, 2025. We also have a lease consisting of approximately 3,800 square feet of laboratory space in Philadelphia, PA that can be terminated by us
with 90 days’ notice. We believe our facilities are currently adequate for us to conduct our business.

Item 3. Legal Proceedings.

From time to time, we may be involved in lawsuits, claims, investigations and proceedings, consisting of intellectual property, commercial, employment and other
matters which arise in the ordinary course of business. While the outcome of any such proceedings cannot be predicted with certainty, as of December 31, 2021, we were not
party to any legal proceedings that we would expect to have a material adverse impact on our financial position, results of operations or cash flow.

On February 28, 2022, a purported stockholder of the Company filed a complaint against us and certain of our current officers and certain of our current and former
directors  in  the  United  States  District  Court  for  the  Eastern  District  of  Pennsylvania  captioned Patterson  v.  Cabaletta  Bio,  Inc.,  et  al..  No.  2:22-cv-00737  (E.D.  Pa.).  The
complaint  was  filed  on  behalf  of  a  putative  class  of  persons  and  entities  who  purchased  or  otherwise  acquired  (a)  Cabaletta  common  stock  pursuant  and/or  traceable  to  the
offering documents issued in connection with the Company’s October 24, 2019 initial public offering; and/or (b) Cabaletta securities between October 24, 2019 and December
13, 2021 both dates inclusive. The complaint alleges claims under Sections 10(b) and 20(a) of the Exchange Act and Rule 10b-5 promulgated thereunder and under Sections 11
and 15 of the Securities Act based upon allegedly false or misleading statements and omissions regarding our DesCAARTes TM Phase 1 clinical trial of DSG3-CAART, clinical
data for the DesCAARTesTM trial, the efficacy of DSG3-CAART, and the clinical and/or commercial prospects for DSG3-CAART. The complaint seeks damages, prejudgment
and post-judgment interest, and reasonable attorneys’ fees, expert fees and other costs. We may also become subject to additional securities class action lawsuits in the future.
We intend to vigorously defend the lawsuit. At this time, no assessment can be made as to its likely outcome or whether the outcome will be material us.   See Risk Factors —
“The price of our stock may be volatile, and you could lose all or part of your investment” for additional information.

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.

Our  common  stock  trades  on  The  Nasdaq  Global  Select  Market  under  the  symbol  “CABA”.  Trading  of  our  common  stock  commenced  on  October  25,  2019,  in

connection with our initial public offering, or IPO. Prior to that time, there was no established public trading market for our common stock.

Stockholders

As  of  March  10,  2022,  we  had  approximately  20  holders  of  record  of  our  common  stock.  The  actual  number  of  holders  of  our  common  stock  is  greater  than  this
number of record holders and includes stockholders who are beneficial owners, but whose shares are held in street name by brokers or held by other nominees. The number of
holders of record also does not include stockholders whose shares may be held in trust by other entities.

Dividend Policy

We have never declared or paid any cash dividends on our common stock. We currently intend to retain all available funds and any future earnings, if any, to fund the
development and growth of our business. We do not expect to pay any cash dividends in the foreseeable future. Any future determination to pay dividends will be made at the
discretion of our board of directors and will depend on various factors, including applicable laws, our results of operations, financial condition, future prospects, then applicable
contractual restrictions and any other factors deemed relevant by our board of directors. Investors should not purchase our common stock with the expectation of receiving cash
dividends.

Equity Compensation Plan

The information required by Item 5 of Form 10-K regarding equity compensation plans is incorporated herein by reference to Item 12 of Part III of this Annual Report

on Form 10-K.

Issuer Purchases of Equity Securities

We did not purchase any of our equity securities during the period covered by this Annual Report on Form 10-K.

Recent Sales of Unregistered Securities

None.

Item 6. Reserved.

Not applicable.

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

You should read the following discussion and analysis of our financial condition and results of operations together with our financial statements and related notes
appearing elsewhere in this Annual Report on Form 10-K, or this Annual Report. Some of the information contained in this discussion and analysis or set forth elsewhere in
this Annual Report, including information with respect to our plans and strategy for our business and related financing, includes forward-looking statements that involve risks
and uncertainties. As a result of many factors, including those factors set forth in the section entitled “Risk Factors,” our actual results could differ materially from the results
described in or implied by the forward-looking statements contained in the following discussion and analysis. You should carefully read the section entitled “Risk Factors” to
gain an understanding of the important factors that could cause actual results to differ materially from our forward-looking statements. Please also see the section entitled
“Special Note Regarding Forward-Looking Statements.” We do not assume any obligation to update any forward-looking statements, whether as a result of new information,
future events or otherwise, except as required by law.

Overview

We  are  a  clinical-stage  biotechnology  company  focused  on  the  discovery  and  development  of  engineered  T  cell  therapies,  and  aim  to  provide  a  deep  and  durable,
perhaps curative, treatment, for patients with B  cell-mediated autoimmune diseases. Our proprietary technology utilizes Chimeric AutoAntibody Receptor, or CAAR, T cells
that are designed to selectively bind and eliminate only specific B cells that produce disease-causing autoantibodies, or pathogenic B cells, while sparing normal B cells. Our
lead CAAR T cell product candidate was designed based on the clinically validated and commercially approved Chimeric Antigen Receptor, or CAR, T cell technology that is
marketed  for  the  treatment  of  B  cell  cancers.  By  harnessing  the  power  of  targeted  cell  therapy,  we  believe  our  CAAR  T  product  candidates  have  the  potential  to  provide
responses  that  may  be  a  safer  and  more  effective  option  than  current  treatments.  We  believe  our  technology,  in  combination  with  our  proprietary  Cabaletta Approach  for
selective B  cell Ablation  platform,  called  our  CABATM  platform,  has  applicability  across  over  two  dozen  B  cell-mediated  autoimmune  diseases  that  we  have  identified,
evaluated, and prioritized.

Our initial focus is mucosal pemphigus vulgaris, or mPV, which is an autoimmune blistering disease. Our lead product candidate, DSG3-CAART, is being evaluated
for  the  treatment  of  mPV,  a  subtype  of  pemphigus  vulgaris,  or  PV,  that  affects  the  mucous  membrane.  mPV  is  caused  by  autoantibodies  against  the  cell  adhesion  protein
desmoglein  3,  or  DSG3.  DSG3-CAART  is  designed  to  selectively  target  and  eliminate  autoreactive  B  cells  specific  for  DSG3,  which  may  prevent  these  B  cells  from
differentiating  into  antibody  secreting  plasma  cells  that  produce  anti-DSG3  antibodies  that  are  the  cause  of  mPV,  while  preserving  general  B  cell  immune  function.  DSG3-
CAART is being evaluated in a Phase 1 trial, or the DesCAARTes TM trial, in which we are currently enrolling patients. During 2021, we reported acute and 28-day safety data
from the first three cohorts of patients in the DesCAARTes TM trial, with no dose-limiting toxicities, or DLTs, or clinically relevant adverse events observed in the 28 days after
infusion of DSG3-CAART. In November 2021,  we reported that dose-dependent increases in DSG3-CAART persistence in the third cohort relative to the first two low dose
cohorts throughout the 28 days following infusion had been observed. On  December 14, 2021, we reported top-line biologic activity data for the first, two low dose cohorts,
where  no  clear  evidence  of  biologic  activity  was  observed  at  doses  that  represent  less  than  2%  of  the  current  planned  maximum  dose  in  the  trial,  as  well  as  the  continued
absence of any DLTs or clinically relevant adverse events. Furthermore, we announced the addition of a planned fifth cohort to receive a higher dose with a more consolidated
dosing regimen, which we expect to initiate in 2022 after review of the fourth cohort’s 28-day safety data. In January 2022, we announced that 28-day safety data for the fourth
cohort was anticipated to be announced in the first quarter of 2022, and that other clinical data updates from the DesCAARTes TM trial are expected to be provided at scientific
meetings throughout 2022 and 2023 with biologic activity data for cohorts A3 and A4 expected to be announced in mid-2022. In March 2022, we disclosed 28-day safety data
for the fourth cohort with no DLTs observed in any patient during the 28 days after infusion of DSG3-CAART. In addition, we disclosed that we are currently enrolling patients
for the fifth cohort, and expect to announce 28-day safety data for the fifth cohort at a scientific meeting in mid-2022, assuming no DLTs are observed during such cohort, that
enrollment is uninterrupted and there are no delays due to COVID-19 resurgence.

Our MuSK-CAART product candidate is designed for the treatment of muscle-specific kinase myasthenia gravis, or MuSK MG. In the fourth quarter of 2021, we
submitted an Investigational New Drug, or IND, application for the first-in-human studies to the United States Food and Drug Administration, or FDA, which became effective
in January 2022. In February 2022, MuSK-CAART received fast track designation from the FDA for improving

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activities of daily living and muscle strength in patients with MuSK antibody-positive myasthenia gravis. We plan to initiate the MusCAARTesTM trial in  2022. We  are  also
advancing  additional  product  candidates  currently  in  discovery-stage  or  preclinical  development  for  the  treatment  of  mucocutaneous  PV,  or  mcPV,  PLA2R-associated
membranous  nephropathy,  or  PLA2R  MN, and  Hemophilia  A  with  Factor  VIII,  or  FVIII,  alloantibodies,  in  addition  to two  undisclosed  targets.  We  conducted  a  pre-IND
interaction with the FDA to discuss the development path for PLA2R-CAART in the fourth quarter of 2021. Preclinical data indicating that PLA2R CAAR T cells specifically
recognized  and  eliminated  anti-PLA2R  antibody-expressing  B  cells  and that membrane  proteome  arrays  screened  with  PLA2R  CAAR  candidates  did  not  identify  off-target
interaction was presented at the American Society of Nephrology Kidney Week in the fourth quarter of 2021.

We were incorporated in April 2017. In August 2018, we entered into multiple agreements with Penn to develop the CAAR T technology to treat B cell-mediated
autoimmune diseases. Our operations to date have been financed primarily by net proceeds of $86.4 million from the sale of convertible notes and convertible preferred stock
and net proceeds of $71.0 million from the sale of common stock in our initial public offering, or IPO, in October 2019. In 2021, we raised $49.7 million, with net proceeds of
$48.3 million, in “at-the-market” offerings, pursuant to a Sales Agreement, or the Sales Agreement, with Cowen and Company, LLC, or the Sales Agent, which provides for the
offering, issuance and sale of up to an aggregate amount of $75.0 million of our common stock. As of December 31, 2021, we had $122.2 million in cash and cash equivalents.

Amended and Restated License Agreement with the Trustees of the University of Pennsylvania and the Children’s Hospital of Philadelphia

In August 2018, we entered into a license agreement with Penn, which was amended and restated in July 2019 to include the Children’s Hospital of Philadelphia, or
CHOP, collectively, the Institutions, and collectively with such amendment, as amended in May 2020 and October 2021, the License Agreement, pursuant to which we obtained
(a) a non-exclusive, non-sublicensable, worldwide research license to make, have made and use products in two subfields of use, (b) effective as of October 2018, an exclusive,
worldwide, royalty-bearing license, with the right to sublicense, under certain of the Institutions’ intellectual property to make, use, sell, offer for sale and import products in the
same two subfields of use, and (c) effective as of October 2018, a non-exclusive, worldwide, royalty-bearing license, with limited rights to sublicense, under certain of Penn’s
know-how to make, have made, use, sell, offer for sale, import and have imported products in the same two subfields of use. Our rights are subject to the rights of the U.S.
government and certain rights retained by the Institutions.

Unless earlier terminated, the License Agreement expires on the expiration or abandonment or other termination of the last valid claim in Penn’s intellectual property
licensed  by  us.  We  may  terminate  the  License Agreement  at  any  time  for  convenience  upon  60  days  written  notice.  In  the  event  of  an  uncured,  material  breach,  Penn  may
terminate the License Agreement upon 60 days written notice.

Sponsored Research Agreements

We have sponsored research agreements, or SRAs, with Penn for the laboratories of Drs. Payne and Milone, who are also our scientific co-founders and members of
our scientific advisory board. In May 2020, the agreement with Dr. Payne, or the Payne SRA, was expanded to include CAAR design and optimization efforts in three additional
B cell-mediated autoimmune diseases. In August 2020, the Payne SRA was further amended to extend the term of the original research plan. In April 2021 and October 2021,
the Milone SRA was amended to extend the term of the original research plan through November 2022. In December 2021, we further amended the Payne SRA to extend the
term through December 2024 and expand the workplan to include additional correlative studies related to the DesCAARTes TM trial. The total estimated cost of the agreements
is $12.5 million, which satisfies the $2.0 million annual obligation under the License Agreement. As of December 31, 2021, $9.9 million of cost has been incurred pursuant to
these agreements.

In December 2021, we entered into a SRA with Penn for the laboratory of Dr. Drew Weissman, or the Weissman SRA. Under the Weissman SRA, discovery-stage
proof of concept studies for lipid nanoparticle mRNA for the delivery and/or enhancement of CAAR technology is being conducted. Under the Weissman SRA, Penn granted us
a non-transferable, non-exclusive license to use certain intellectual property for specific internal research purposes and further grants us the first option to negotiate to acquire,
subject to agreement on commercial terms, an exclusive or

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non-exclusive worldwide license to certain patent rights for specific CAAR products developed under the Weissman SRA. Unless earlier terminated, the Weissman SRA will
expire  in  December  2023.  Pursuant  to  the  Weissman  SRA,  we  also  entered  into  an  Option Agreement  with  Penn,  or  the  Weissman  Option,  which  grants  us  the  option  to
negotiate to acquire a non-exclusive worldwide license to certain patent rights in connection with the Weissman SRA.

Master Translational Research Services Agreement

In October 2018, we entered into a Master Translational Services Agreement with Penn, or the Services Agreement, pursuant to which Penn agreed to perform certain
services  related  to  the  research  and  development  of  the  technology  licensed  to  us  under  the  License Agreement,  as  well  as  certain  clinical,  regulatory  and  manufacturing
services.   The  Services Agreement  will  expire  on  the  later  of  (i)  October  19,  2021  or  (ii)  completion  of  the  services  for  which  we  have  engaged  Penn  under  the  Services
Agreement. Either party may terminate this agreement with or without cause upon a certain number of days’ prior written notice. The services encompassed by the Services
Agreement  are  performed  by  different  organizations  at  Penn  pursuant  to  certain  addenda  to  the  Services Agreement,  including  the  Center  for Advanced  Retinal  and  Ocular
Therapeutics, or CAROT, Addendum, as amended in May 2020, and the CVPF Addendum.

Components of Operating Results

Revenue

To date, we have not generated any revenue from product sales and do not expect to generate any revenue from the sales of products for several years, if at all. If our
development efforts for our current or future product candidates are successful and result in marketing approval, we may generate revenue in the future from product sales. We
cannot predict if, when or to what extent we will generate revenue from the commercialization and sale of our product candidates. We may never succeed in obtaining regulatory
approval for any of our product candidates.

We may also in the future enter into license or collaboration agreements for our product candidates or intellectual property, and we may generate revenue in the future

from payments as a result of such license or collaboration agreements.

Operating Expenses

Research and Development

Our research and development expenses include:

•

•

•

•

•

•

•

personnel costs, which include salaries, benefits and stock-based compensation expense;

expenses incurred under agreements with consultants and third-party contract organizations that conduct research and development activities on our behalf;

costs related to sponsored research service agreements;

costs related to production of preclinical and clinical materials, including fees paid to contract manufacturers;

licensing fees for intellectual property and know-how;

laboratory and vendor expenses related to the execution of preclinical studies and ongoing and planned clinical trials; and

laboratory supplies and equipment used for internal research and development activities and related depreciation expense.

We  have  not  reported  program  costs  since  inception  because  historically  we  have  not  tracked  or  recorded  our  research  and  development  expenses  on  a  preclinical
program-by-program  basis.  We  use  our  personnel  and  infrastructure  resources  across  the  breadth  of  our  research  and  development  activities,  which  are  directed  toward
identifying and developing product candidates.

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We expense all research and development costs in the periods in which they are incurred. Costs for certain research and development activities are recognized based on

an evaluation of the progress to completion of specific tasks using information and data provided to us by our vendors and third-party service providers.

We expect our research and development expenses to increase substantially for the foreseeable future as we continue to invest in research and development activities
related to developing our product candidates, including investments in manufacturing, as our programs advance and we conduct clinical trials. The process of conducting the
necessary  clinical  research  to  obtain  regulatory  approval  is  costly  and  time-consuming,  and  the  successful  development  of  our  product  candidates  is  highly  uncertain. As  a
result, we are unable to determine the duration and completion costs of our research and development projects or when and to what extent we will generate revenue from the
commercialization and sale of any of our product candidates.

Because of the numerous risks and uncertainties associated with product development, we cannot determine with certainty the duration and completion costs of the
current or future preclinical studies and clinical trials or if, when, or to what extent we will generate revenues from the commercialization and sale of our product candidates. We
may never succeed in achieving regulatory approval for our product candidates. The duration, costs and timing of preclinical studies and clinical trials and development of our
product candidates will depend on a variety of factors, including:

•

•

•

•

•

•

•

•

•

•

•

•

•

successful completion of preclinical studies and IND-enabling studies;

development of chemistry, manufacturing and controls, or CMC, processes and procedures for purposes of IND applications;

successful patient enrollment in, and the initiation and completion of, clinical trials;

the impact of any business interruptions to our operations, including the timing and enrollment of patients in our ongoing and planned clinical trials, or to
those of our clinical sites, manufacturers, suppliers, or other vendors resulting from the COVID-19 pandemic or similar public health crisis;

receipt of regulatory approvals from applicable regulatory authorities;

establishing commercial manufacturing capabilities or arrangements with third-party manufacturers;

obtaining and maintaining patent and trade secret protection and non-patent exclusivity;

launching commercial sales of our product candidates, if and when approved, whether alone or in collaboration with others;

acceptance of our product candidates, if and when approved, by patients, the medical community and third-party payors;

effectively competing with other therapies and treatment options;

a continued acceptable safety and efficacy profile following approval;

enforcing and defending intellectual property and proprietary rights and claims; and

achieving desirable medicinal properties for the intended indications.

We may never succeed in achieving regulatory approval for any of our product candidates. We may obtain unexpected results from our preclinical studies and clinical
trials. We may elect to discontinue, delay or modify clinical trials of some product candidates or focus on others. A change in the outcome of any of these factors could mean a
significant change in the costs and timing associated with the development of our current and future preclinical and clinical product candidates. For example, if the FDA or
another regulatory authority, were to require us to conduct clinical trials beyond those that we currently anticipate will be required for the completion of clinical development, or
if we experience significant delays in execution of or enrollment in any of our preclinical studies or clinical trials, we could be required to expend significant additional financial
resources and time on the completion of preclinical and clinical development. We expect our research and development expenses to increase for the foreseeable future as we
continue the development of product candidates.

123

 
 
 
 
 
 
 
 
 
 
 
 
 
 
General and Administrative Expenses

Our general and administrative expenses consist primarily of personnel costs, costs related to maintenance and filing of intellectual property, depreciation expense and
other expenses for outside professional services, including legal, human resources, audit and accounting services. Personnel costs consist of salaries, benefits and stock-based
compensation expense. We expect our general and administrative expenses to increase over the next several years to support our continued research and development activities,
manufacturing  activities,  increased  costs  of  operating  as  a  public  company  and  the  potential  commercialization  of  our  product  candidates.  We  anticipate  our  general  and
administrative costs will increase with respect to the hiring of additional personnel, developing commercial infrastructure, fees to outside consultants, lawyers and accountants,
and increased costs associated with being a public company such as expenses related to services associated with maintaining compliance with Nasdaq listing rules and SEC
requirements, insurance and investor relations costs.

Other Income

Other income consists of interest earned on our cash equivalents, amortization of bond discount or premium and investment gains and losses realized during the period.

Results of Operations for the years ended December 31, 2021 and 2020

The following sets forth our results of operations:

Statements of Operations Data:
Operating expenses:

Research and development
General and administrative

Total operating expenses
Loss from operations
Other income:

Interest income

Net loss

Research and Development Expenses

Year Ended December 31,

2021

2020
(in thousands)

Change

  $

  $

32,494     $
13,819    
46,313    
(46,313 )  

24    
(46,289 )   $

21,376     $
12,457    
33,833    
(33,833 )  

494    
(33,339 )   $

11,118  
1,362  
12,480  
(12,480 )

(470 )
(12,950 )

Research and development expenses were $32.5 million for the year ended December 31, 2021 as compared to $21.4 million for the year ended December 31, 2020.

The table below summarizes our research and development expenses:

Sponsored research activities
License of intellectual property and subscription fee
Manufacturing of preclinical and clinical supplies
Clinical trials
Personnel
Development services
Other

Year Ended December 31,

2021

2020
(in thousands)

Change

  $

  $

3,021     $
28    
7,390    
3,165    
10,604    
7,933    
353    
32,494     $

3,062     $
143    
4,652    
1,202    
7,827    
4,350    
140    
21,376     $

(41 )
(115 )
2,738  
1,963  
2,777  
3,583  
213  
11,118

124

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
   
   
 
   
 
 
     
   
   
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
     
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Specific changes in our research and development expenses year over year include a:

•

•

•

•

$3.6 million increase in costs under our development services from increased outsourced preclinical research activities and lab related expenses;

$2.8  million  increase  in  personnel  costs primarily  driven  by  an  increase  in  headcount  to  support  overall  growth,  including  an  increase  of  $0.8  million  in
stock-based compensation expense;

$2.7 million increase in manufacturing costs primarily due to vector manufacturing and cell processing capabilities and related activities; and

$2.0 million increase in clinical trial costs for the DesCAARTesTM trial, including outsourced costs and investigator payments to clinical trial sites.

General and Administrative Expenses

General and administrative expenses were $13.8 million for the year ended December 31, 2021 as compared to $12.5 million for the year ended December 31, 2020.

The increase of $1.3 million in our general and administrative expenses year over year includes:

•

•

$1.1 million of additional personnel costs primarily due to an increase of $0.7 million in stock-based compensation expense; and

$0.2 million of additional services, including legal and other general and administrative expenses.

Other Income

Interest  income  has  decreased  $0.5  million  for  the  year  ended  December  31,  2021  as  compared  to  the  year  ended  December  31,  2020  primarily  as  a  result  of  a

significant decrease in interest rates beginning in March 2020.

Liquidity and Capital Resources

Since our inception in April 2017 through December 31, 2020, our operations have been financed by proceeds of $86.4 million from the sale of convertible notes and
our convertible preferred stock and proceeds of $71.0 million from the sale of common stock in our initial public offering. In 2021, we raised $49.7 million, with net proceeds
of $48.3 million, in “at-the-market” offerings, pursuant to our Sales Agreement which provides for the offering, issuance and sale of up to an aggregate amount of $75.0 million
of our common stock. As of December 31, 2021, we had $122.2 million in cash and cash equivalents. Cash in excess of immediate requirements is invested in accordance with
our investment policy, primarily with a view to liquidity and capital preservation.

We  have  incurred  losses  since  our  inception  and,  as  of  December  31,  2021,  we  had  an  accumulated  deficit  of  $112.6  million.  Our  primary  use  of  cash  is  to  fund
operating  expenses,  which  consist  primarily  of  research  and  development  expenditures,  and  to  a  lesser  extent,  general  and  administrative  expenditures.  Cash  used  to  fund
operating expenses is impacted by the timing of when we pay these expenses, as reflected in the change in our outstanding prepaid expenses and other current assets, accounts
payable and accrued expenses.

Any product candidates we may develop may never achieve commercialization and we anticipate that we will continue to incur losses for the foreseeable future. We
expect that our research and development expenses, general and administrative expenses, and capital expenditures will continue to increase. As a result, until such time, if ever,
as  we  can  generate  substantial  product  revenue,  we  expect  to  finance  our  cash  needs  through  a  combination  of  equity  offerings,  debt  financings  or  other  capital  sources,
including  potentially  collaborations,  licenses  and  other  similar  arrangements.  Our  primary  uses  of  capital  are,  and  we  expect  will  continue  to  be,  compensation  and  related
expenses,  third-party  clinical  research,  manufacturing  and  development  services,  costs  relating  to  the  build-out  of  our  headquarters,  laboratories  and  manufacturing  facility,
license payments or milestone obligations that may arise, laboratory and related supplies, clinical costs, manufacturing costs, legal and other regulatory expenses and general
overhead costs.

125

 
 
 
 
 
 
 
Based  upon  our  current  operating  plan,  we  believe  that  our  existing  cash, cash  equivalents and  investments as  of December  31,  2021  will  enable  us  to  fund  our
operating expenses and capital expenditure requirements through the third quarter of 2023. We have based this estimate on assumptions that may prove to be wrong, and we
could utilize our available capital resources sooner than we currently expect. We will continue to require additional financing to advance our current product candidates through
clinical  development,  to  develop,  acquire  or  in-license  other  potential  product  candidates  and  to  fund  operations  for  the  foreseeable  future.  We  will  continue  to  seek  funds
through equity offerings, debt financings or other capital sources, including potentially collaborations, licenses and other similar arrangements. However, we may be unable to
raise additional funds or enter into such other arrangements when needed on favorable terms or at all. If we do raise additional capital through public or private equity offerings,
the  ownership  interest  of  our  existing  stockholders  will  be  diluted,  and  the  terms  of  these  securities  may  include  liquidation  or  other  preferences  that  adversely  affect  our
stockholders’ rights. If we raise additional capital through debt financing, we may be subject to covenants limiting or restricting our ability to take specific actions, such as
incurring additional debt, making capital expenditures or declaring dividends. Any failure to raise capital as and when needed could have a negative impact on our financial
condition and on our ability to pursue our business plans and strategies. If we are unable to raise capital, we will need to delay, reduce or terminate planned activities to reduce
costs.

At-The-Market Offering Sales Agreement

On November 10, 2020, we filed a registration statement on Form S-3 (File No. 333-250006) with the SEC, which was declared effective on November 18, 2020, or
the  Shelf  Registration  Statement,  in  relation  to  the  registration  of  common  stock,  preferred  stock,  debt  securities,  warrants  and/or  units  of  any  combination  thereof  for  the
purposes  of  selling,  from  time  to  time,  our  common  stock,  debt  securities  or  other  equity  securities  in  one  or  more  offerings.  We  also  simultaneously  entered  into  a  Sales
Agreement with Cowen and Company, LLC, to provide for the offering, issuance and sale of up to an aggregate amount of $75.0 million of our common stock from time to time
in  “at-the-market”  offerings,  or  the  ATM  Program,  under  the  Shelf  Registration  Statement  and  subject  to  the  limitations  thereof.  We  will  pay  to  the  Sales  Agent  cash
commissions of 3.0 percent of the aggregate gross proceeds of sales of common stock under the Sales Agreement. In 2021, we sold 4,792,562 shares pursuant to the ATM
Program for net proceeds of $48.3 million, after deducting commissions of $1.4 million.

Because of the numerous risks and uncertainties associated with research, development and commercialization of pharmaceutical products, we are unable to estimate

the exact amount of our operating capital requirements. Our future funding requirements will depend on many factors, including, but not limited to:

•

•

•

•

•

•

•

•

•

•

the  scope,  progress,  results  and  costs  of  researching,  developing  and  manufacturing  our  lead  product  candidates  or  any  future  product  candidates,  and
conducting preclinical studies and clinical trials;

the timing of, and the costs involved in, obtaining regulatory approvals or clearances for our lead product candidates or any future product candidates;

the  impact  of  any  business  interruptions  to  our  operations  or  to  those  of  our  clinical  sites,  manufacturers,  suppliers,  or  other  vendors  resulting  from  the
COVID-19 pandemic or similar public health crisis;

the number and characteristics of any additional product candidates we develop or acquire;

the timing of any cash milestone payments if we successfully achieve certain predetermined milestones;

the  cost  of  manufacturing  our  lead  product  candidate  or  any  future  product  candidates  and  any  products  we  successfully  commercialize,  including  costs
associated with building-out our manufacturing capabilities;

our ability to establish and maintain strategic collaborations, licensing or other arrangements and the financial terms of any such agreements that we may
enter into;

the expenses needed to attract and retain skilled personnel;

the costs associated with being a public company; and

the timing, receipt and amount of sales of any future approved or cleared products, if any.

126

 
 
 
 
 
 
 
 
 
 
 
 
Further, our operating plans may change, and we may need additional funds to meet operational needs and capital requirements for clinical trials and other research
and  development  activities.  We  currently  have  no  credit  facility  or  committed  sources  of  capital.  Because  of  the  numerous  risks  and  uncertainties  associated  with  the
development and commercialization of our product candidates, we are unable to estimate the amounts of increased capital outlays and operating expenditures associated with
our current and anticipated product development programs.

Cash Flows

The following table summarizes our cash flows for the periods indicated:

Net cash provided by (used in):

Operating activities
Investing activities
Financing activities

Net increase (decrease) in cash and cash equivalents

Operating Activities

Year Ended December 31,

2021

2020

(in thousands)

$

$

(34,109 )  
5,999    
48,903    
20,793    

$

$

(26,770 )
(7,981 )
(24 )
(34,775 )

During the year ended December 31, 2021, cash used in operating activities of $34.1 million was attributable to our net loss of $46.3 million, offset by the net change
of $5.6 million in our net operating assets and liabilities and non-cash charges of $6.6 million for stock-based compensation charges, amortization of premium on investments
and depreciation.

During the year ended December 31, 2020, cash used in operating activities of $26.8 million was attributable to our net loss of $33.3 million, offset by the net change
of $1.6 million in our net operating assets and liabilities and non-cash charges of $4.9 million for stock-based compensation charges, amortization of premium on investments
and depreciation.

Investing Activities

During  the  year  ended  December  31,  2021, cash  provided  in  investing  activities  of  $6.0  million  was  attributable  to  proceeds  of  $7.2  million  from  maturities  of

investments, partially offset by $1.2 million of purchases of property and equipment.

During  the  year  ended  December  31,  2020, cash used in investing activities  of  $8.0  million  was  attributable  to  $11.1  million  of  purchases  of  investments  and  $0.6

million of purchases of property and equipment, partially offset by proceeds of $3.7 million from maturities of investments.

Financing Activities

During the year ended December 31, 2021, cash provided by financing activities of $48.9 million was from $48.3 million in sales of common stock, net of issuance

costs and $0.6 million from stock option exercises and purchases of shares under the 2019 Employee Stock Purchase Plan.

During  the  year  ended  December  31,  2020, cash  used  in  financing  activities  included  $0.2  million  in  payments  for  common  stock  issuance  costs  from  our  IPO  in

October 2019, offset by $0.2 million in proceeds from stock option exercises and purchases of shares under the employee stock purchase plan.

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Contractual Obligations and Commitments

In February 2019, we entered into an operating lease agreement for office space in Philadelphia, Pennsylvania. The lease term commenced in May 2019 and will expire
in July 2022. The initial annual base rent was $0.3 million, and such amount will increase by 2% annually on each anniversary of the commencement date. In February 2022,
this lease was amended to extend the term by 35 months, now terminating in June 2025, with annual base rent starting at $0.3M and increasing by 2.5% annually.

In January 2021, we entered into a Development and Manufacturing Services Agreement (WuXi Agreement) with WuXi Advanced Therapies, Inc. (WuXi) to serve as
our  cell  processing  manufacturing  partner  for  the  planned  MuSK-CAART  Phase  1  clinical  trial,  or  MusCAARTes T M trial.  We  concluded  the  WuXi  Agreement  has  an
embedded lease as a dedicated manufacturing suite is used for our cell processing manufacturing, with a monthly fee of $0.1 million for this suite. The WuXi Agreement will
expire  the  later  of  January  2024,  or  upon  completion  of  WuXi’s  services  related  to  the  MusCAARTes TM  trial.  We  have  the  right  to  terminate  the  WuXi Agreement  for
convenience or other reasons specified in the WuXi Agreement upon prior written notice. If we terminate the WuXi Agreement, we will be obligated to pay an early termination
fee of up to $1.5 million.

Our commitments include:

•

•

The  Penn  License  Agreement. Under  the  License  Agreement,  we  are  required  to  make  milestone  payments  upon  successful  completion  of  certain
development, regulatory and sales milestones on a product-by-product and geographical basis. The payment obligations under the License Agreement are
contingent upon future events such as our achievement of specified development, regulatory and commercial milestones and we will be required to make
development  milestone  payments  and  royalty  payments  in  connection  with  the  sale  of  products  developed  under  the  License  Agreement.  As  of
December 31, 2021, we are unable to estimate the timing or likelihood of achieving the milestones or making future product sales. We were also obligated
to pay $2.0 million annually for three years beginning August 2018 for funding to the laboratories of Drs. Payne and Milone.

Under the License Agreement, we must use commercially reasonable efforts to develop and commercialize a product in each subfield. During the term of the
License  Agreement  until  the  first  commercial  sale  of  the  first  product,  we  are  obligated  to  pay  Penn  a  non-refundable,  non-creditable  annual  license
maintenance  fee  of  $10,000.  We  are  required  to  pay  certain  milestone  payments  upon  the  achievement  of  specified  clinical  and  commercial  milestones.
Milestone payments are reduced by a certain percentage for the second product that achieves a milestone, by an additional percentage for the third product that
achieves  a  milestone,  and  so  on,  for  each  subsequent  product  that  achieves  a  milestone.  In  the  event  that  we  are  able  to  successfully  develop  and  launch
multiple products under the License Agreement, total milestone payments could be approximately $21.0 million. Penn is also eligible to receive tiered royalties
at percentage rates in the low single-digits, subject to an annual minimum royalty, on annual worldwide net sales of any products that are commercialized by us
or our sublicensees that contain or incorporate, or are covered by, the intellectual property licensed by us. To the extent we sublicense our license rights under
the License Agreement, Penn would be eligible to receive tiered sublicense income at percentage rates in the mid-single to low double-digits. We have also
entered into a subscription and technology transfer agreement with Penn, pursuant to which we owed Penn an upfront subscription fee, which was paid in 2019,
and a nominal non-refundable royalty on net sales of products, a portion of which will be credited toward milestone payments and royalties under this License
Agreement. Technology transfer activities would be at our cost and subject to agreement as to the technology to be transferred.

Master Translational Research Services Agreement with Penn. Under the Services Agreement, we have contracted for additional research and development
services from various laboratories within Penn. The Services Agreement will expire upon completion of the services for which we have engaged Penn under
the Services Agreement.  In May 2020, the Company amended its Addendum with the Center for Advanced Retinal and Ocular Therapeutics (CAROT) to
expand  access  to  vector  manufacturing.  We  may  incur  additional  expenses  up  to  $1.4  million  through  the  remaining  term  of  the  CAROT  Amended
Addendum.

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•

•

•

•

Sponsored Research Agreements. We have sponsored research agreements, or SRAs, with Penn for the laboratories of our scientific co-founders Drs. Payne
and Milone. In May 2020, the Payne SRA was expanded to include CAAR design and optimization efforts in three additional B cell-mediated autoimmune
diseases. In August 2020, this SRA was further amended to extend the term of the original research plan. In December 2021, we further amended the Payne
SRA to extend the term through December 2024 and expand the workplan to include additional correlative studies related to the DesCAARTes TM  trial. In
April 2021 and October 2021, the Milone SRA was amended to extend the term of the original research plan  through November 2022. The total estimated
cost of the agreements is $12.5 million, which satisfies the $2.0 million annual obligation under the Penn License Agreement. As of December 31, 2021,
$9.9 million of cost has been incurred pursuant to these agreements.

Licence  and  Supply  Agreement. In  December  2021,  we  entered  into  a  Licence  and  Supply  agreement,  or  LSA,  with  Oxford  Biomedica  (UK)  Limited
wherein the LSA grants us a non-exclusive license to Oxford’s LentiVector® platform for its application in our DSG3-CAART program and puts in place a
multi-year vector supply agreement. Under the terms of the agreement, we are required to pay Oxford an upfront fee, as well as costs associated with initial
vector manufacturing activities for a total cost of up to approximately $4.0 million. Oxford is eligible to receive regulatory and sales milestones in the low
tens of millions and royalties in the low single digits on net sales of products that incorporate the Oxford technology. We can terminate the agreement at will
upon  advance  written  notice  and  subject  to  certain  manufacturing  slot  cancellation  fees.  As  of  December  31,  2021,  we  have  recognized  expenses  of
approximately $1.1 million under this LSA.

Manufacturing agreements. In February 2021, as amended in May 2021, we entered into a research service agreement with CHOP for vector manufacturing
for a total cost of $1.7 million. As of December 31, 2021, we expect to incur the remaining cost of approximately $0.6 million through the first half of 2023.

In August 2021 and October 2021, we entered into agreements with a contract manufacturing organization for the purchase of plasmids to be used in vector
manufacturing for a total of cost $1.6 million. As of December 31, 2021, we expect to incur the remaining cost of $0.3 million in the first quarter of 2022.

Other Purchase Commitments. In the normal course of business, we enter into various purchase commitments with third-party contract manufacturers for
the manufacture and processing of our product candidates and related raw materials, contracts with contract research organizations for clinical trials and
agreements with vendors for other services and products for operating purposes. These agreements generally provide for termination or cancellation other
than for costs already incurred.

Critical Accounting Policies and Significant Judgments and Estimates

Our  management’s  discussion  and  analysis  of  our  financial  condition  and  results  of  operations  is  based  on  our  financial  statements,  which  have  been  prepared  in
accordance with 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 and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported expenses incurred
during  the  reporting  periods.  Our  estimates  are  based  on  our  historical  experience  and  on  various  other  factors  that  we  believe  are  reasonable  under  the  circumstances,  the
results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Actual results may differ
from these estimates under different assumptions or conditions. We believe that the accounting policies discussed below are critical to understanding our historical and future
performance, as these policies relate to the more significant areas involving management’s judgments and estimates.

While our significant accounting policies are described in more detail in Note 2 to our financial statements appearing elsewhere in this Annual Report, we believe that

the following accounting policies are those most critical to the judgments and estimates used in the preparation of our financial statements.

Research and Development Costs

We estimate costs of research and development activities conducted by service providers, which include activities under the Penn License Agreement, the conduct of

sponsored research, preclinical studies and contract

129

 
 
 
 
manufacturing activities. We record the estimated costs of research and development activities based upon the estimated amount of services provided and include these costs in
the accrued and other current liabilities or prepaid expenses on the balance sheets and within research and development expense on the statements of operations.

We  estimate  these  costs  based  on  factors  such  as  estimates  of  the  work  completed  and  budget  provided  and  in  accordance  with  agreements  established  with  our
collaboration partners and third-party service providers. We make significant judgments and estimates in determining the accrued liabilities and prepaid expense balances in
each reporting period. As actual costs become known, we adjust our accrued liabilities or prepaid expenses. We have not experienced any material differences between accrued
costs and actual costs incurred since our inception.

Stock-based Compensation

We measure our stock-based awards granted to employees and non-employees and shares issued under our employee stock purchase plan based on the estimated fair
values of the awards on the respective grant dates. We use the Black-Scholes option-pricing model (Black-Scholes) to estimate the fair value of its stock-based awards and
shares purchased under the employee stock purchase plan. The Company recognizes compensation expense for time-based awards on a straight-line basis over the requisite
service period, which is generally the vesting period of the award. The Company accounts for forfeitures of stock option awards as they occur.

Black-Scholes requires the use of subjective assumptions to determine the fair value of stock-based awards.

These assumptions include:

Expected term—The expected term represents the period that stock-based awards are expected to be outstanding. The expected term for option grants is determined using
the simplified method, which is the midpoint between the vesting period and the contractual term of the option.

Expected volatility—As a privately held company prior to our IPO in October 2019, we have a limited trading history for our common stock and, as such, the expected
volatility is estimated based on the average volatility for comparable publicly traded biotechnology companies over a period equal to the expected term of the stock-
based awards. The comparable companies were chosen based on their similar size, stage in the life cycle or area of specialty. We will continue to apply this process until
a sufficient amount of historical information regarding the volatility of our own stock price becomes available.

Risk-free interest rate—The  risk-free  interest  rate  is  based  on  the  U.S.  Treasury  zero  coupon  issues  in  effect  at  the  time  of  grant  for  periods  corresponding  with  the
expected term of a stock-based award.

Expected dividend—We have never paid dividends on our common stock and have no plans to pay dividends on our common stock. Therefore, we used an expected
dividend yield of zero.

We will continue to use judgment in evaluating the assumptions utilized for our stock-based compensation expense calculations on a prospective basis. In addition to
the  assumptions  used  in  Black-Scholes,  the  amount  of  stock-based  compensation  expense  we  recognize  in  our  financial  statements  includes  stock  option  forfeitures  as  they
occur.

130

Emerging Growth Company Status

We are an emerging growth company, as defined in the JOBS Act. Under the JOBS Act, emerging growth companies can delay adopting new or revised accounting
standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. Section 107 of the JOBS Act provides that an
emerging growth company may take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act of 1933 for complying with new or revised
accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. Section 107 of the JOBS Act provides
that we can elect to opt out of the extended transition period at any time, which election is irrevocable. We have elected to use this extended transition period for complying with
new or revised accounting standards that have different effective dates for public and private companies until the earlier of the date we (i) are no longer an emerging growth
company or (ii) affirmatively and irrevocably opt out of the extended transition period provided in the JOBS Act. As a result, our financial statements may not be comparable to
companies that comply with new or revised accounting pronouncements as of public company effective dates.

Subject  to  certain  conditions,  as  an  emerging  growth  company,  we  may  rely  on  certain  other  exemptions  and  reduced  reporting  requirements,  including  without
limitation (i) providing an auditor’s attestation report on our system of internal controls over financial reporting pursuant to Section 404(b) of the Sarbanes-Oxley Act and (ii)
complying  with  any  requirement  that  may  be  adopted  by  the  Public  Company Accounting  Oversight  Board  regarding  mandatory  audit  firm  rotation  or  a  supplement  to  the
auditor’s report providing additional information about the audit and the consolidated financial statements, known as the auditor discussion and analysis. We will remain an
emerging growth company until the earlier of (a) the last day of the fiscal year in which we have total annual gross revenue of $1.07 billion or more; (b) the last day of the fiscal
year following the fifth anniversary of the date of the completion of our initial public offering; (c) the date on which we have issued more than $1.0 billion in nonconvertible
debt during the previous three years; or (d) the date on which we are deemed to be a large accelerated filer under the rules of the SEC.

Recently Issued Accounting Pronouncements Not Yet Adopted

In February 2016, the Financial Accounting Standards Board, or the FASB, issued ASU 2016-02, Leases (Topic 842), with guidance regarding the accounting for and
disclosure of leases. The update requires lessees to recognize the liabilities related all leases, including operating leases, with a term greater than 12 months on the balance sheet.
This  update  also  requires  lessees  and  lessors  to  disclose  key  information  about  their  leasing  transactions.  This  guidance  was  effective  for  public  companies  for  annual  and
interim  periods  beginning  after  December  15,  2018.  For  all  other  entities,  including  Emerging  Growth  Companies,  this  standard  is  effective  for  annual  reporting  periods
beginning  after  December  15,  2020,  and  interim  periods  within  annual  periods  beginning  after  December  15,  2021.  Early  adoption  is  permitted. As  an  Emerging  Growth
Company,  we  expect  to  adopt  Topic  842  in  2022  and  have  not  yet  finalized  the  assessment  of  the  impact  that  Topic  842  will  have  on  our  financial  statements  or  financial
statement disclosures.

131

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

We are exposed to market risks in the ordinary course of our business. These risks primarily include interest rate sensitivities. We held cash and cash equivalents
of  $122.2  million  as  of  December  31,  2021.  We  generally  hold  our  cash  in  interest-bearing  money  market  treasury  fund  accounts.  Our  primary  exposure  to  market  risk  is
interest rate sensitivity, which is affected by changes in the general level of U.S. interest rates. Due to the short-term maturities of our cash equivalents, an immediate 100 basis
point  change  in  interest  rates  would  not  have  a  material  effect  on  the  fair  market  value  of  our  cash  equivalents.  Declines  in  interest  rates,  however,  would  reduce  future
investment income.

We do not have any foreign currency or derivative financial instruments. Inflation generally affects us by increasing our cost of labor and program costs. We do

not believe that inflation had a material effect on our results of operations during the years ended December 31, 2021 and 2020.

Item 8. Financial Statements and Supplementary Data.

The financial statements required to be filed pursuant to this Item 8 are appended to this Annual Report. An index of those financial statements is found in Item 15.

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

There has been no change of accountants nor any disagreements with accountants on any matter of accounting principles or practices of financial disclosure required to

be reported under this Item.

132

 
Item 9A. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

The  Company  has  established  disclosure  controls  and  procedures  (as  defined  in  Rules  13a-15(e)  and  15d-15(e)  under  the  Exchange Act)  designed  to  ensure  that
information required to be disclosed in the reports that the Company files or submits under the Securities Exchange Act of 1934, as amended, or Exchange Act, is recorded,
processed,  summarized  and  reported  within  the  time  periods  specified  in  the  SEC’s  rules  and  forms  and  is  accumulated  and  communicated  to  management,  including  the
principal executive officer (our Chief Executive Officer) and principal financial officer (our Chief Financial Officer), to allow timely decisions regarding required disclosure. In
addition,  the  design  of  disclosure  controls  and  procedures  must  reflect  the  fact  that  there  are  resource  constraints  and  that  management  is  required  to  apply  judgment  in
evaluating the benefits of possible controls and procedures relative to their costs.

Our  management,  with  the  participation  of  our  Chief  Executive  Officer  and  Chief  Financial  Officer,  evaluated,  as  of  December  31,  2021,  the  effectiveness  of  our
disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act). Management recognizes that any controls and procedures, no matter
how  well  designed  and  operated,  can  provide  only  reasonable  assurance  of  achieving  the  desired  control  objectives  and  management  necessarily  applies  its  judgment  in
evaluating  the  cost-benefit  relationship  of  possible  controls  and  procedures.  Our  disclosure  controls  and  procedures  have  been  designed  to  provide  reasonable  assurance  of
achieving their objectives. Based on that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures (as defined
in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) were effective at the reasonable assurance level as of December 31, 2021.

Management’s Annual Report on Internal Control Over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting. Internal control over financial reporting is a process
designed to provide reasonable assurance of the reliability of financial reporting and of the preparation of financial statements for external reporting purposes, in accordance
with U.S. generally accepted accounting principles.

Internal control over financial reporting includes policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly
reflect  transactions  and  disposition  of  assets;  (2)  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 are being made only in accordance with the authorization of its management
and directors; and (3) provide reasonable assurance regarding the prevention or timely detection of unauthorized acquisition, use, or disposition of our assets that could have a
material effect on its financial statements.

Because  of  its  inherent  limitations,  internal  control  over  financial  reporting  may  not  prevent  or  detect  misstatements. Also,  projections  of  any  evaluation  of  the
effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies
and procedures included in such controls may deteriorate.

Our management has assessed the effectiveness of our internal control over financial reporting as of December 31, 2021. In making this assessment, management used
the criteria established by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control - Integrated Framework (2013). These criteria
are  in  the  areas  of  control  environment,  risk  assessment,  control  activities,  information  and  communication,  and  monitoring.  Management’s  assessment  included  extensive
documentation, evaluating and testing the design and operating effectiveness of its internal controls over financial reporting.

Based on management’s processes and assessment, as described above, management has concluded that, as of December 31, 2021, our internal control over financial

reporting was effective.

Attestation Report of the Registered Public Accounting Firm

This Annual Report on Form 10-K does not include an attestation report of our registered public accounting firm due to an exemption established by the JOBS Act for

“emerging growth companies.”

133

Changes in Internal Control over Financial Reporting

There was no change in our internal control over financial reporting (as defined in Rule 13a-15(f) of the Exchange Act) that occurred during the fiscal quarter ended
December 31, 2021 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting. As a result of the COVID-19 pandemic,
since March 2020, many of our employees have been working remotely. We have not identified any material changes in our internal control over financial reporting as a result
of  these  changes  to  the  working  environment.  We  are  continually  monitoring  and  assessing  the  COVID-19  situation  to  determine  any  potential  impacts  on  the  design  and
operating effectiveness of our internal controls over financial reporting.

Item 9B. Other Information.

None.

Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.

Not applicable.

134

 
Item 10. Directors, Executive Officers and Corporate Governance.

PART III

Except  as  set  forth  below,  the  information  required  by  this  item  is  incorporated  by  reference  from  our  definitive  Proxy  Statement  to  be  filed  with  the  SEC  in

connection with our 2021 Annual Meeting of Stockholders within 120 days after the end of the fiscal year ended December 31, 2021.

We have adopted a Code of Business Conduct and Ethics that applies to all of our directors, officers and employees, including our principal executive officer and
principal financial officer. The Code of Business Conduct and Ethics is posted on our website at http://investors.cabalettabio.com/corporate-governance/governance-highlights.

We  intend  to  satisfy  the  disclosure  requirement  under  Item  5.05  of  Form  8-K  regarding  an  amendment  to,  or  waiver  from,  a  provision  of  this  Code  of  Business
Conduct and Ethics by posting such information on our website, at the address and location specified above and, to the extent required by the listing standards of The Nasdaq
Global Select Market, by filing a Current Report on Form 8-K with the SEC, disclosing such information.

Item 11. Executive Compensation.

The  information  required  by  this  Item  11  will  be  included  in  our  definitive  proxy  statement  to  be  filed  with  the  SEC  with  respect  to  our  2022 Annual  Meeting  of

Stockholders within 120 days after the end of the fiscal year ended December 31, 2021 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  12  will  be  included  in  our  definitive  proxy  statement  to  be  filed  with  the  SEC  with  respect  to  our  2022 Annual  Meeting  of

Stockholders within 120 days after the end of the fiscal year ended December 31, 2021 and is incorporated herein by reference.

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

The  information  required  by  this  Item  13  will  be  included  in  our  definitive  proxy  statement  to  be  filed  with  the  SEC  with  respect  to  our  2022 Annual  Meeting  of

Stockholders within 120 days after the end of the fiscal year ended December 31, 2021 and is incorporated herein by reference.

Item 14. Principal Accounting Fees and Services.

The  information  required  by  this  Item  14  will  be  included  in  our  definitive  proxy  statement  to  be  filed  with  the  SEC  with  respect  to  our  2022 Annual  Meeting  of

Stockholders within 120 days after the end of the fiscal year ended December 31, 2021 and is incorporated herein by reference.

Our independent public accounting firm is Ernst & Young, Philadelphia, PA, PCAOB Auditor ID 42.

135

Item 15. Exhibits, Financial Statement Schedules.

(a) The following documents are filed as part of this Annual Report on Form 10-K:

(1) Financial Statements:

PART IV

Report of Independent Registered Public Accounting Firm
Balance Sheets as of December 31, 2021 and 2020
Statements of Operations and Comprehensive Loss for the Years Ended December 31, 2021 and 2020
Statements of Convertible Preferred Stock and Stockholders’ Equity for the Years Ended December 31, 2021 and 2020
Statements of Cash Flows for the Years Ended December 31, 2021 and 2020
Notes to Financial Statements

(2) Financial Statement Schedules:

Page
F-2
F-3
F-4
F-5
F-6
F-7

All financial statement schedules have been omitted because they are not applicable, not required or the information required is shown in the financial statements or

the notes thereto.

(3) Exhibits. The exhibits required by Item 601 of Regulation S-K and Item 15(b) of this Annual Report on Form 10-K are listed in the Exhibit Index immediately

preceding the signature page of this Annual Report on Form 10-K. The exhibits listed in the Exhibit Index are incorporated by reference herein.

Item 16. Form 10-K Summary

None.

136

 
 
 
 
 
 
 
 
 
 
 
 
 
INDEX TO FINANCIAL STATEMENTS

Report of Independent Registered Public Accounting Firm
Balance Sheets as of December 31, 2021 and 2020
Statements of Operations and Comprehensive Loss for the Years Ended December 31, 2021 and 2020
Statements of Stockholders’ Equity for the Years Ended December 31, 2021 and 2020
Statements of Cash Flows for the Years Ended December 31, 2021 and 2020
Notes to Financial Statements

F-1

Page

F-2
F-3
F-4
F-5
F-6
F-7

 
 
 
 
 
 
 
 
 
 
 
 
 
Report of Independent Registered Public Accounting Firm

To the Stockholders and the Board of Directors of Cabaletta Bio, Inc.

Opinion on the Financial Statements

We  have  audited  the  accompanying  balance  sheets  of  Cabaletta  Bio,  Inc.  (the  Company)  as  of  December  31,  2021  and  2020,  the  related  statements  of  operations  and
comprehensive loss, stockholders’ equity and cash flows for the years then ended, and the related notes (collectively referred to as the “financial statements”). In our opinion,
the financial statements present fairly, in all material respects, the financial position of the Company at December 31, 2021 and 2020, and the results of its operations and its
cash flows for the years then ended, 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.

/s/ Ernst & Young LLP

We have served as the Company’s auditor since 2018
Philadelphia, Pennsylvania
March 17, 2022

F-2

 
 
 
CABALETTA BIO, INC.
Balance Sheets
(in thousands, except share and per share amounts)

Assets
Current assets:

Cash and cash equivalents
Short-term investments
Prepaid expenses and other current assets

Total current assets
Property, plant and equipment, net
Other assets
Total Assets
Liabilities and stockholders’ equity
Current liabilities:

Accounts payable
Accrued and other current liabilities

Total current liabilities

Commitments and contingencies (see Note 7)

Stockholders’ equity:
    Preferred stock, $0.00001 par value: 10,000,000 shares authorized and no
    shares issued or outstanding as of December 31, 2021 and 2020
    Voting and non-voting common stock, $0.00001 par value: 150,000,000
   (143,590,481 voting and 6,409,519 non-voting) shares authorized as of

December 31, 2021 and 2020; 28,927,129 (24,614,629 voting and      4,312,500 non-voting) shares issued and
outstanding as of December 31, 2021 and 24,062,775 (19,387,160 voting and 4,675,615 non-voting) shares issued
and outstanding as of December 31, 2020

Additional paid-in capital
Accumulated other comprehensive income
Accumulated deficit
Total stockholders’ equity
Total liabilities and stockholders’ equity

December 31,

2021

2020

122,222     $
—    
2,319    
124,541    
1,438    
357    
126,336     $

2,333     $
6,047    
8,380    

101,429  
7,233  
4,873  
113,535  
890  
299  
114,724  

1,243  
3,937  
5,180  

—    

—  

—    
230,543    
—    
(112,587 )  
117,956    
126,336     $

—  
175,836  
6  
(66,298 )
109,544  
114,724

  $

  $

  $

  $

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

F-3

 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
   
 
 
     
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
   
 
 
     
 
   
 
 
 
 
 
 
 
 
     
 
   
 
 
 
     
 
   
 
 
     
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CABALETTA BIO, INC.
Statements of Operations and Comprehensive Loss
(in thousands, except share and per share amounts)

Operating expenses:

Research and development
General and administrative

Total operating expenses
Loss from operations
Other income:

Interest income

Net loss
Other comprehensive income:

Net unrealized gain on available-for-sale investments, net of tax

Net comprehensive loss
Net loss per voting and non-voting share, basic and diluted

Year Ended December 31,

2021

2020

$

$

$
$
$

32,494    
13,819    
46,313    
(46,313 )  

24    
(46,289 )  

—    
(46,289 )  
(1.80 )  

$

$

$
$
$

21,376  
12,457  
33,833  
(33,833 )

494  
(33,339 )

6  
(33,333 )
(1.44 )

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

F-4

 
 
 
 
 
 
 
 
 
 
 
 
 
     
   
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
   
 
 
 
 
 
 
     
 
   
 
 
 
 
 
 
 
CABALETTA BIO, INC.
Statements of Stockholders’ Equity
(in thousands, except share and per share amounts)

Balance—December 31, 2019

24,034,022  

  $

—  

  $

171,280  

  $

—  

  $

(32,959 )   $

138,321  

Common Stock

Shares

Amount

Additional Paid-in
Capital

Accumulated Other
Comprehensive
Income

Accumulated
Deficit

Total
Stockholders’
Equity

Issuance of common stock in connection with
   exercise of stock options
Issuance of common stock under employee stock
purchase plan
Net unrealized gains on available-for-sale
   securities
Stock-based compensation
Net loss

Balance—December 31, 2020

Common stock issuance, net of $ 1,492 of issuance
   costs
Issuance of common stock in connection with
   exercise of stock options
Issuance of common stock under employee
stock    purchase plan
Net unrealized losses on available-for-sale
   securities
Stock-based compensation
Net loss

Balance—December 31, 2021

25,611  

3,142  

—  
—  
—  
24,062,775  

  $

4,792,562  

64,292  

7,500  

—  
—  
—  
28,927,129  

  $

—  

—  

—  
—  
—  
—  

—  

—  

—  

—  
—  
—  
—  

  $

  $

139  

29  

—  
4,388  
—  
175,836  

48,253  

579  

71  

  $

—  
5,804  
—  
230,543  

  $

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

F-5

—  

—  

6  
—  
—  
6  

—  

—  

—  

(6 )  
—  
—  
—  

  $

—  

—  

—  
—  

  $

(33,339 )  
(66,298 )   $

—  

—  

—  

—  
—  

(46,289 )  
(112,587 )   $

139  

29  

6  
4,388  
(33,339 )
109,544  

48,253  

579  

71  

(6 )
5,804  
(46,289 )
117,956

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

Stock-based compensation
Amortization of premium on investments
Depreciation

Changes in operating assets and liabilities:

Prepaid expenses and other current assets
Other assets
Accounts payable
Accrued and other current liabilities

Net cash used in operating activities

Cash flows from investing activities:
Purchases of property and equipment
Purchases of investments
Proceeds from maturities of investments

Net cash provided by (used in) investing activities

Cash flows from financing activities:
Proceeds from issuance of common stock, net of issuance costs
Proceeds from issuance of common stock in connection with
   the exercise of stock options
Proceeds from the issuance of common stock under employee
   stock purchase plan

Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents—beginning of year
Cash and cash equivalents—end of year
Supplemental disclosures of non-cash investing and
financing activities:

Property and equipment purchases included in accounts payable

CABALETTA BIO, INC.
Statements of Cash Flows
(in thousands)

Year Ended December 31,

2021

2020

  $

(46,289 )  

(33,339 )

5,804    
62    
733    

2,554    
(58 )  
975    
2,110    
(34,109 )  

(1,166 )  
—    
7,165    
5,999    

48,253    

579    

71    
48,903    
20,793    
101,429    
122,222     $

4,388  
119  
354  

(524 )
(198 )
555  
1,875  
(26,770 )

(635 )
(11,097 )
3,751  
(7,981 )

(192 )

139  

29  
(24 )
(34,775 )
136,204  
101,429  

135     $

20

  $

  $

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

F-6

 
 
 
 
 
 
 
 
 
 
 
 
 
     
   
 
 
 
 
     
 
   
 
 
 
 
 
 
 
 
 
 
 
     
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
   
 
CABALETTA BIO, INC.

Notes to the Financial Statements
(in thousands, except share and per share amounts)

1. Basis of Presentation

Cabaletta Bio, Inc. (the Company or Cabaletta) was incorporated in April 2017 in the State of Delaware as Tycho Therapeutics, Inc. and, in August 2018, changed its
name to Cabaletta Bio, Inc. The Company is headquartered in Philadelphia, Pennsylvania. Cabaletta is a clinical-stage biotechnology company focused on the discovery and
development of engineered T cell therapies for B cell-mediated autoimmune diseases.

Principal operations commenced in April 2018, when the Company executed two sponsored research agreements with the Trustees of the University of Pennsylvania

(Penn). 

On  October  29,  2019,  the  Company  completed  its  initial  public  offering  (IPO)  of 6,800,000  shares  of  Common  Stock  at  an  offering  price  of  $11.00  per  share.  The
Company received net proceeds of $66,156 after deducting underwriting discounts, commissions and estimated offering expenses. In connection with the IPO, the Company’s
outstanding  shares  of  convertible  preferred  stock  were  automatically  converted  into 12,904,534  shares  of  Common  Stock.  In  November  2019,  the  underwriters  partially
exercised their option and purchased an additional 475,501 shares of Common Stock resulting in net proceeds to the Company of $4,864, after deducting underwriting discounts
and commissions.

Risks and Uncertainties

The Company does not expect to generate revenue from sales of engineered T cell therapies for B cell-mediated autoimmune diseases or any other revenue unless and
until  the  Company  completes  preclinical  and  clinical  development  and  obtains  regulatory  approval  for  one  or  more  product  candidates.  If  the  Company  seeks  to  obtain
regulatory approval for any of its product candidates, the Company expects to incur significant commercialization expenses.

The  Company  is  subject  to  risks  common  to  companies  in  the  biotechnology  industry  including,  but  not  limited  to,  new  technological  innovations,  protection  of
proprietary technology, dependence on key personnel, compliance with government regulations and the need to obtain additional financing. As a result, the Company is unable
to predict the timing or amount of increased expenses or when or if the Company will be able to achieve or maintain profitability. Further, the Company is currently dependent
on  Penn  for  much  of  its  preclinical  research,  clinical  research  and  development  activities  and  initial  manufacturing  activities  (Note  6).  Product  candidates  currently  under
development  will  require  significant  additional  research  and  development  efforts,  including  extensive  preclinical  and  clinical  testing  and  regulatory  approval,  prior  to
commercialization. Even if the Company is able to generate revenues from the sale of its product candidates, if approved, it may not become profitable. If the Company fails to
become  profitable  or  is  unable  to  sustain  profitability  on  a  continuing  basis,  then  it  may  be  unable  to  continue  its  operations  at  planned  levels  and  be  forced  to  reduce  its
operations.

In December 2019, a novel strain of coronavirus (COVID-19) surfaced in Wuhan, China and has since reached multiple other regions and countries. The COVID-19
pandemic  has  continued  to  evolve  as  new  variants  of  COVID-19  have  been  identified  and  spread,  which  has  led  to  various  responses,  including  government-imposed
quarantines, travel restrictions and other public health safety measures in response to the emergence of new variants. The extent to which COVID-19 will continue to impact the
Company’s operations or those of its third party partners will depend on future developments, which are highly uncertain and cannot be predicted with confidence, including the
duration of the pandemic, new information that may emerge concerning the severity of COVID-19, the impact of new strains of the virus, the effectiveness, availability and
utilization of vaccines and the actions to contain COVID-19 or treat its impact, among others. The Company’s financial results to date have not been significantly impacted by
COVID-19,  however,  the  Company  cannot  at  this  time  predict  the  specific  extent,  duration,  or  full  impact  that  the  ongoing  COVID-19  pandemic  will  have  on  its  financial
condition, operations, and business plans, including its ability to raise additional capital, the timing and enrollment of patients in its ongoing and planned clinical trials, future
financings and other expected milestones of its product candidates.

F-7

 
 
Liquidity

The  Company  has  sustained  annual  operating  losses  since  inception  and  expects  to  continue  to  generate  operating  losses  for  the  foreseeable  future.  The  Company’s
ultimate  success  depends  on  the  outcome  of  its  research  and  development  activities.  The  Company  had  cash  and  cash  equivalents  of  $122,222  as  of  December  31,  2021.
Through December 31, 2021, the Company has incurred an accumulated deficit of $112,587. Management expects to incur additional losses in the future as it continues its
research and development and will need to raise additional capital to fully implement its business plan and to fund its operations.

The Company intends to raise such additional capital through a combination of equity offerings, debt financings, government funding arrangements, strategic alliances or
other sources. However, if such financing is not available at adequate levels and on a timely basis, or such agreements are not available on favorable terms, or at all, as and when
needed,  the  Company  will  need  to  reevaluate  its  operating  plan  and  may  be  required  to  delay  or  discontinue  the  development  of  one  or  more  of  its  product  candidates  or
operational initiatives. The Company expects that its cash and cash equivalents as of December 31, 2021 will be sufficient to fund its projected operations for at least 12 months
following the date the Company files this Annual Report on Form 10-K with the Securities and Exchange Commission (SEC).

2. Summary of Significant Accounting Policies

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (GAAP) requires management to
make  estimates  and  assumptions  that  affect  the  reported  amounts  of  assets  and  liabilities  and  disclosure  of  contingent  assets  and  liabilities  as  of  the  date  of  the  financial
statements and the reported amounts of expenses during the reporting period. Significant estimates and assumptions made in the accompanying financial statements include but
are not limited to the fair value of stock-based compensation, the valuation allowance on the Company’s deferred tax assets and certain accruals. The Company evaluates its
estimates and assumptions on an ongoing basis using historical experience and other factors and adjusts those estimates and assumptions when facts and circumstances dictate.
Actual results could differ from those estimates.

Off-Balance Sheet Risk and Concentrations of Credit Risk

Financial  instruments,  which  potentially  subject  the  Company  to  significant  concentrations  of  credit  risk,  consist  of  cash  and  cash  equivalents,  which  are  primarily
invested in U.S. treasury-based money market funds. As of December 31, 2020, the Company held available-for-sale debt securities, which were invested in investment grade
corporate bonds with high credit quality issuers. These investments matured in 2021. A portion of the Company’s cash is maintained at a federally insured financial institution.
The deposits held at this institution are in excess of federally insured limits. The Company has not experienced any losses in such accounts and management believes that the
Company is not exposed to significant credit risk due to the financial position of the depository institution in which those deposits are held. The cash in this account is swept
daily  into  U.S.  treasury-based  and  U.S.  government-based  money  market  funds.  The  Company  has  no  off‑balance  sheet  risk,  such  as  foreign  exchange  contracts,  option
contracts, or other foreign hedging arrangements.

Cash and Cash Equivalents

The  Company  considers  all  highly  liquid  investments  purchased  with  original  maturities  of  three  months  or  less  from  the  purchase  date  to  be  cash  equivalents.  Cash

equivalents consist primarily of amounts invested in money market accounts.

Investments

Investments  are  available-for-sale  and  carried  at  estimated  fair  value.  The  Company’s  valuations  of  available-for-sale  debt  securities  are  generally  derived  from
independent  pricing  services  based  upon  quoted  prices  in  active  markets  for  similar  securities,  with  prices  adjusted  for  yield  and  number  of  days  to  maturity,  or  based  on
industry models using data inputs, such as interest rates and prices that can be directly observed or corroborated in active

F-8

 
 
markets. Management determines the appropriate classification of its investments in debt securities at the time of purchase and at the end of each reporting period. Investments
with original maturities beyond three months at the date of purchase and which mature at, or less than, twelve months from the balance sheet date are classified as current.

Unrealized  gains  and  losses  are  excluded  from  earnings  and  are  reported  as  a  component  of  comprehensive  income.  The  Company  periodically  evaluates  whether
declines in fair values of its available-for-sale securities below their book value are other-than-temporary. This evaluation consists of several qualitative and quantitative factors
including the severity and duration of the unrealized loss as well as the Company’s ability and intent to hold the available-for-sale security until a forecasted recovery occurs.
Additionally, the Company assesses whether it has plans to sell the security or if more likely than not it will be required to sell any available-for-sale securities before recovery
of its amortized cost basis. Realized gains and losses and declines in fair value judged to be other-than-temporary, if any, on available-for-sale securities are included in interest
and  other  income,  net.  The  cost  of  investments  sold  is  based  on  the  specific-identification  method.  Interest  income  on  investments  as  well  as  amortization  of  discount  or
premium is included in interest income.

Property, Plant and Equipment

Property, plant and  equipment  are  recorded  at  cost  less  accumulated  depreciation.  Cost  includes  the  acquisition  costs  and  all  costs  necessary  to  bring  the  asset  to  the
location and working condition necessary for its intended use. Depreciation expense is recognized using the straight-line method over the estimated useful life of each asset.
Upon retirement or sale, the cost of assets disposed of and the related accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the
accompanying statements of operations. Expenditures for normal, recurring or periodic repairs and maintenance related to property and equipment are charged to expense as
incurred. The cost for planned major maintenance activities, including the related acquisition or construction of assets, is capitalized if it will result in future economic benefits.

Estimated useful lives for property and equipment are as follows:

Property and equipment
Laboratory equipment
Furniture and fixtures
Computer equipment
Leasehold improvements

Fair Value Measurement

Estimated useful life

Three years
Three years
Three years
Lesser of estimated useful life or remaining lease term

Assets and liabilities recorded at fair value on a recurring basis in the balance sheets are categorized based upon the level of judgment associated with the inputs used to
measure their fair values. Fair value is defined as the exchange price that would be received for an asset or an exit price that would be paid to transfer a liability in the principal
or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair
value must maximize the use of observable inputs and minimize the use of unobservable inputs. The authoritative guidance on fair value measurements establishes a three-tier
fair value hierarchy for disclosure of fair value measurements as follows:

Level 1—Observable inputs such as unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date.

Level 2—Inputs (other than quoted prices included in Level 1) that are either directly or indirectly observable for the asset or liability. These include quoted prices for
similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active.

Level 3—Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

F-9

 
 
 
 
 
 
 
 
 
 
Research and Development Expenses

Research and development costs include costs incurred for internal and external research and development activities and are expensed as incurred in the accompanying
statements of operations. Research and development costs consist of salaries and benefits, including associated stock-based compensation, and laboratory supplies and facility
costs, as well as fees paid to entities that conduct certain research and development activities on the Company’s behalf.

The  Company  records  accrued  liabilities  for  estimated  costs  of  research  and  development  activities  conducted  by  service  providers,  which  include  activities  under
agreements  with  Penn  (Note  6),  the  conduct  of  sponsored  research,  preclinical  studies  and  contract  manufacturing  activities.  The  Company  records  the  estimated  costs  of
research and development activities based upon the estimated amount of services provided and includes these costs in accrued and other current liabilities and prepaid expenses
and  other  current  assets  in  the  accompanying  balance  sheets  and  within  research  and  development  expense  in  the  accompanying  statements  of  operations.  Non-refundable
advance  payments  made  for  goods  or  services  that  will  be  used  or  rendered  for  future  research  and  development  activities  are  deferred  and  capitalized  and  recognized  as
expense as the goods are received or the related services are rendered.

The Company accrues for these costs based on factors such as estimates of the work completed and in accordance with agreements established with service providers.
The Company makes significant judgments and estimates in determining the accrued liabilities and prepaid expenses in each reporting period. As actual costs become known,
the Company adjusts its accrued liabilities and prepaid expenses. The Company has not experienced any material differences between accrued costs and actual costs incurred
since its inception.

Stock-based Compensation

The Company measures its stock-based awards granted to employees and non-employees based on the estimated fair values of the awards on the respective grant dates.
The  Company  uses  the  Black-Scholes  option-pricing  model  (Black-Scholes)  to  estimate  the  fair  value  of  its  stock-based  awards.  The  Company  recognizes  compensation
expense  for  time-based  awards  on  a  straight-line  basis  over  the  requisite  service  period,  which  is  generally  the  vesting  period  of  the  award.  The  Company  accounts  for
forfeitures of stock option awards as they occur.

Income Taxes

The  Company  uses  the  asset  and  liability  method  of  accounting  for  income  taxes.  Deferred  tax  assets  and  liabilities  are  recognized  for  the  estimated  future  tax
consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax base. Deferred tax
assets  and  liabilities,  which  relate  primarily  to  the  carrying  amount  of  the  Company’s  property  and  equipment  and  its  net  operating  loss  carryforwards,  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. Deferred tax expense or benefit
is  the  result  of  changes  in  the  deferred  tax  assets  and  liabilities.  Valuation  allowances  are  established  when  necessary  to  reduce  deferred  tax  assets  where,  based  upon  the
available evidence, the Company concludes that it is more-likely-than-not that the deferred tax assets will not be realized. In evaluating its ability to recover deferred tax assets,
the  Company  considers  all  available  positive  and  negative  evidence,  including  its  operating  results,  ongoing  tax  planning  and  forecasts  of  future  taxable  income  on  a
jurisdiction-by-jurisdiction basis. Because of the uncertainty of the realization of deferred tax assets, the Company has recorded a full valuation allowance against its deferred
tax assets.

Reserves are provided for tax benefits for which realization is uncertain. Such benefits are only recognized when the underlying tax position is considered more-likely-
than-not to be sustained on examination by a taxing authority, assuming they possess full knowledge of the position and facts. Interest and penalties related to uncertain tax
positions are recognized in the provision of income taxes; however, the Company currently has no interest or penalties related to uncertain income tax benefits.

Net Loss Per Share

The  Company  calculates  basic  and  diluted  net  loss  per  share  attributable  to  common  stockholders  in  conformity  with  the  two-class  method  required  for  participating
securities.  The  Company  has  voting  and  non-voting  common  stock.  The  rights,  including  the  liquidation  and  dividend  rights,  of  the  holders  of  the  voting  and  non-voting
common stock are identical, except with respect to voting. Each share of non-voting common stock may be converted at any

F-10

 
time into one share of voting common stock at the option of its holder by providing written notice to the Company, subject to the limitations provided for in the amended and
restated certificate of incorporation. The Company also considers its unvested shares of common stock held by the Company’s founders and, prior to its conversion to common
stock, its convertible preferred stock to be participating securities as, in the event a dividend is paid on common stock, the holders of convertible preferred stock and unvested
shares of common stock would be entitled to receive dividends on a basis consistent with the common stockholders.

Basic net loss per share attributable to common stockholders is computed by dividing the net loss attributable to common stockholders by the weighted average number
of  shares  of  common  stock,  which  excludes  unvested  shares  of  common  stock.  The  undistributed  loss  for  each  year  is  allocated  to  common  stockholders  based  on  the
contractual participation rights of the voting and non-voting common stock as if the losses for the year had been distributed. As the liquidation and dividend rights are identical,
the undistributed losses are allocated on a proportionate basis. Diluted net loss per share attributable to common stockholders is computed under the if-converted method and
assumes that all non-voting common stock has been converted to common stock. Since the Company was in a loss position for all periods presented, the effects of the other
potentially dilutive securities are antidilutive.

Segments

Operating segments are defined as components of an entity for which separate financial information is available and that is regularly reviewed by the Chief Operating
Decision Maker (CODM) in deciding how to allocate resources to an individual segment and in assessing performance. The Company’s CODM is its Chief Executive Officer.
The Company has determined it operates in a single operating segment and has one reportable segment.

Emerging Growth Company Status

The Company is an emerging growth company, as defined in the Jumpstart Our Business Startups Act of 2012 (the JOBS Act). Under the JOBS Act, emerging growth
companies can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act, until such time as those standards apply to private
companies. The Company has elected to use this extended transition period for complying with new or revised accounting standards that have different effective dates for public
and private companies until the earlier of the date that it (i) is no longer an emerging growth company or (ii) affirmatively and irrevocably opts out of the extended transition
period provided in the JOBS Act. As a result, these financial statements may not be comparable to companies that comply with the new or revised accounting pronouncements
as of public company effective dates.

Recently Issued Accounting Pronouncements Not Yet Adopted

In  February  2016,  the  Financial  Accounting  Standards  Board  (FASB)  issued  ASU  2016-02, Leases  (Topic  842),  with  guidance  regarding  the  accounting  for  and
disclosure of leases. The update requires lessees to recognize the liabilities related all leases, including operating leases, with a term greater than 12 months on the balance sheet.
This update also requires lessees and lessors to disclose key information about their leasing transactions. This guidance will be effective for public companies for annual and
interim  periods  beginning  after  December  15,  2018.  For  all  other  entities,  including  Emerging  Growth  Companies,  this  standard  is  effective  for  annual  reporting  periods
beginning  after  December  15,  2020,  and  interim  periods  within  annual  periods  beginning  after  December  15,  2021.  Early  adoption  is  permitted. As  an  Emerging  Growth
Company,  the  Company  expects  to  adopt  Topic  842  in  2022  and  has  not  yet  finalized  the  assessment  of  the  impact  that  Topic  842  will  have  on  its  financial  statements  or
financial statement disclosures.

3. Fair Value Measurements

As of December 31, 2021 and 2020, the Company’s financial instruments included cash and cash equivalents, accounts payable and accrued expenses. As of December

31, 2020, the Company also had available-for-sale debt securities. The carrying amounts for cash and cash equivalents, accounts payable and accrued expenses reported in

F-11

 
 
the Company’s financial statements for these instruments approximate their respective fair values because of the short-term nature of these instruments.

The  following  tables  present  information  about  the  Company’s  financial  assets  measured  at  fair  value  on  a  recurring  basis  and  indicate  the  level  of  the  fair  value

hierarchy utilized to determine such fair values:

Financial assets
Cash and cash equivalents:
Money market funds

Total

Financial assets
Cash and cash equivalents:
Money market funds
Short-term investments:
Corporate bonds

Total

December 31, 2021

Quoted
Prices in
Active Markets
for Identical
Assets (Level 1)

Significant
Other
Observable
Inputs
(Level 2)

Total

Significant
Unobservable
Inputs
(Level 3)

$
$

$

$

122,222    
122,222    

$
$

122,222    
122,222    

$
$

—    
—    

$
$

—  
—

Total

Quoted Prices in Active
Markets for Identical
Assets (Level 1)

Significant Other
Observable Inputs (Level
2)

Significant Unobservable
Inputs (Level 3)

December 31, 2020

101,429    

$

101,429    

$

—    

$

7,233    
108,662    

$

—    
101,429    

$

7,233    
7,233    

$

—  

—  
—

Money market funds are measured at fair value on a recurring basis using quoted prices and are classified as Level 1. Investments are measured at fair value based on

inputs other than quoted prices that are derived from observable market data and are classified as Level 2 inputs.

For  debt  securities  classified  as  available-for-sale  investments,  the  Company  records  unrealized  gains  or  losses  resulting  from  changes  in  fair  value  between

measurement dates as a component of other comprehensive income. The Company did not hold any available-for-sale securities as of December 31, 2021.

Financial assets
Money market funds

Included in cash and cash equivalents
Corporate bonds - due in one year or less
Included in short-term investments

Total

Amortized Cost

Gross Unrealized
Gains

Gross Unrealized
Losses

Fair value

December 31, 2020

  $

101,429     $

  $

7,227    
108,656     $

—     $

6    
6     $

—     $

101,429  

—    
—     $

7,233  
108,662

F-12

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
     
 
     
 
   
 
 
     
 
     
 
     
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
     
 
     
 
   
 
 
     
 
     
 
     
 
   
 
 
 
     
 
     
 
     
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
     
 
     
 
   
 
 
     
 
     
 
     
 
   
 
 
     
 
     
 
     
 
   
 
 
 
 
 
 
 
4. Property, Plant and Equipment

Property plant and equipment consists of the following:

Laboratory equipment
Furniture and fixtures
Leasehold improvements
Computer equipment

Total property, plant and equipment

Less: accumulated depreciation

Property, plant and equipment, net

Depreciation expense was $733 and $354 for the years ended December 31, 2021 and 2020, respectively.

5. Accrued and Other Current Liabilities

Accrued and other current liabilities consist of the following:

Research and development services
General and administrative services
Compensation expense
Other

6. Collaborations, Licensing Agreements and other Agreements

December 31,

2021

2020

2,242     $
277    
57    
53    
2,629    
(1,191 )  
1,438     $

December 31,

2021

2020

2,836     $
180    
2,977    
54    
6,047     $

961  
277  
57  
53  
1,348  
(458 )
890

1,294  
160  
2,445  
38  
3,937

  $

  $

  $

  $

Amended and Restated License Agreement with the Trustees of the University of Pennsylvania and Children’s Hospital of Philadelphia

In August  2018,  the  Company  entered  into  a  license  agreement  with  Penn,  as  amended  and  restated  in  July  2019  to  include  the  Children’s  Hospital  of  Philadelphia
(CHOP) as a party, and as amended in May 2020 and October 2021 (the License Agreement) pursuant to which the Company obtained (a) a non-exclusive, non-sublicensable
worldwide  license  to  certain  of  Penn’s  intellectual  property  to  conduct  research,  product  development,  clinical  trials,  cell  manufacturing  and  other  activities,  and  (b)  an
exclusive, worldwide, royalty-bearing right and license, with a right to sublicense, on a target-by-target basis, under certain of Penn’s intellectual property to make, use, sell,
offer for sale, import, and otherwise commercialize products for the treatment of autoimmune and alloimmune diseases.

Unless earlier terminated, the License Agreement expires on the expiration or abandonment or other termination of the last valid claim in Penn’s intellectual property
licensed by the Company. The Company may terminate the License Agreement at any time for convenience upon 60 days written notice. In the event of an uncured, material
breach, Penn may terminate the License Agreement upon 60 days written notice.

Under the terms of the License Agreement, the Company was obligated to pay $2,000 annually for three years beginning August 2018 for funding to the laboratories of
each  of  Drs.  Milone  and  Payne  (see Sponsored  Research  Agreements).  During  the  term  of  the  License Agreement  until  the  first  commercial  sale  of  the  first  product,  the
Company is obligated to pay Penn a non-refundable, non-creditable annual license maintenance fee of $10. In May 2020, the Company paid Penn an additional, non-refundable,
non-creditable license fee of $33 under the amended License Agreement.

The Company is required to pay certain milestone payments upon the achievement of specified clinical and commercial milestones. Milestone payments are reduced by

a certain percentage for the second product that achieves

F-13

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
a milestone, by an additional percentage for the third product that achieves a milestone, and so on, for each subsequent product that achieves a milestone. In the event that the
Company is able to successfully develop and launch multiple products under the License Agreement, total milestone payments could be approximately $21,000. Penn is also
eligible to receive tiered royalties at percentage rates in the low single-digits, subject to an annual minimum royalty, on annual worldwide net sales of any products that are
commercialized  by  the  Company  or  its  sublicensees  that  contain  or  incorporate,  or  are  covered  by,  the  intellectual  property  licensed  by  the  Company.  To  the  extent  the
Company sublicenses its license rights under the License Agreement, Penn would be eligible to receive tiered sublicense income at percentage rates in the mid-single to low
double-digits. There were no amounts due under the License Agreement as of December 31, 2021 or 2020.

 Sponsored Research Agreements

The Company has sponsored research agreements, or SRA, with two faculty members at Penn, who are also scientific co-founders of the Company and members of the
Company’s  scientific  advisory  board. In  May  2020,  one  of  the  SRAs  was  amended  to  expand  the  scope  of  sponsored  research.  In August  2020,  the  same  SRA  was  further
amended to extend the term of the original research plan. In December 2021, the Company further amended this SRA to extend the term and expand the workplan to include
additional correlative studies related to the DesCAARTesTM trial. In April 2021 and October 2021, the other SRA was amended to extend the term of the original research plan.

Under the amended SRAs, the Company has committed to funding defined research plans through December 2024 and November 2022, respectively. The total estimated
cost of $12,483 under the SRAs satisfies the Company’s annual obligation under the License Agreement (see Amended and Restated License Agreement with the Trustees of the
University of Pennsylvania above). As of December 31, 2021, $9,930 of cost has been incurred pursuant to these SRAs. For the years ended December 31, 2021 and 2020, the
Company  recognized  research  and  development  expense  of  $2,840  and  $2,995,  respectively,  related  to  these  SRAs  in  the  accompanying  statements  of  operations. As  of
December 31, 2021 and 2020, $346 and $1,851 respectively, of advance payments are included in Prepaid expenses and other current assets in the accompanying balance sheets
and there was $36 and $217 included in Accrued and other current liabilities in the accompanying balance sheets as of December 31, 2021 and 2020.

In December 2021, the Company entered into a SRA with Penn for the laboratory of Dr. Drew Weissman, or the Weissman SRA. Under the Weissman SRA, discovery-
stage proof of concept studies for lipid nanoparticle mRNA for the delivery and/or enhancement of CAAR technology is being conducted. Under the Weissman SRA, Penn
granted the Company a non-transferable, non-exclusive license to use certain intellectual property for specific internal research purposes and further grants the Company the
first  option  to  negotiate  to  acquire,  subject  to  agreement  on  commercial  terms,  an  exclusive  or  non-exclusive  worldwide  license  to  certain  patent  rights  for  specific  CAAR
products developed under the Weissman SRA. Unless earlier terminated, the Weissman SRA will expire in December 2023. Pursuant to the Weissman SRA, the Company also
entered into an Option Agreement with Penn, or the Weissman Option, which grants the Company the option to negotiate to acquire a non-exclusive worldwide license to certain
patent rights in connection with the Weissman SRA.

Master Translational Research Services Agreement

In October 2018, the Company entered into a services agreement (the Services Agreement) with Penn for additional research and development services from various
laboratories within Penn. The research and development activities are detailed in separately executed Penn organization-specific addenda. In May 2020, the Company amended
its Addendum with the Center for Advanced Retinal and Ocular Therapeutics (CAROT) to expand access to vector manufacturing.

Research and development expense related to executed addenda under the master translational research service agreement with Penn recognized in the accompanying
statements  of  operations  for  the  years  ended  December  31,  2021  and  2020  was  $1,933 and $2,474,  respectively.  The  Company  may  incur  additional  expenses  up  to  $1,360
through the remaining term of the CAROT Amended Addendum.

F-14

 
 
Subscription and Technology Transfer Agreement

In July 2019, the Company entered into a subscription and technology transfer agreement pursuant to which the Company owed Penn an upfront subscription fee, which
was paid in 2019, and a nominal non-refundable royalty on the net sales of products, a portion of which will be credited toward milestone payments and royalties, respectively,
under  the Amended  License Agreement.  Technology  transfer  activities  will  be  at  the  Company’s  cost  and  subject  to  agreement  as  to  the  technology  to  be  transferred.  The
Company recognized $150 of research and development expense under this agreement for the year ended December 31, 2021. No expense was recognized under this agreement
for the year ended December 31, 2020.

Artisan Collaboration and License Agreement

In July 2020, the Company entered into a collaboration and license agreement with Artisan Bio, Inc. (Artisan), wherein the Company and Artisan agreed to collaborate to
potentially enhance certain pipeline products of the Company at specific targets using Artisan’s gene editing and engineering technology. If the Artisan technology is applied to
any of the Company’s products, the Company will be responsible for the development, manufacturing, and commercialization of any such products. Under the terms of the
agreement, the Company was required to pay Artisan a nominal upfront fee, as well as costs associated with research and development activities. Artisan is eligible to receive
future research, development and regulatory milestones, and is also eligible to receive sales milestones and tiered royalties on net sales of products that incorporate the Artisan
technology. The Company can terminate the agreement at will upon advance written notice with payment of a nominal cancellation fee.

Licence and Supply Agreement with Oxford Biomedica

In December 2021, the Company entered into a Licence and Supply agreement (LSA) with Oxford Biomedica (UK) Limited, wherein the LSA grants the Company a
non-exclusive  license  to  Oxford’s  LentiVector®  platform  for  its  application  in  the  Company’s  DSG3-CAART  program  and  puts  in  place  a  multi-year  vector  supply
agreement. Under the terms of the agreement, the Company is required to pay Oxford an upfront fee, as well as costs associated with initial vector manufacturing activities for a
total cost of up to approximately $4,000. Oxford is eligible to receive regulatory and sales milestones in the low tens of millions and royalties in the low single digits on net sales
of products that incorporate the Oxford technology. The Company can terminate the agreement at will upon advance written notice and subject to certain manufacturing slot
cancellation fees. As of December 31, 2021, the Company has recognized expenses of approximately $1,100 in the accompanying statements of operations under this LSA.

7. Commitments and Contingencies

Operating Lease Agreement

In February 2019, the Company entered into an operating lease agreement for new office space in Philadelphia, Pennsylvania. The lease term commenced in May 2019
and will expire in July 2022. The initial annual base rent is $261, and such amount will increase by 2% annually on each anniversary of the commencement date. The Company
records rent expense on a straight-line basis over the lease term. Rent expense related to this lease agreement recognized in the accompanying statement of operations was $272
and $266 for the years ended December 31, 2021 and 2020. In February 2022, the Company amended this lease for an additional 35 months, through June 30, 2025. The annual
base rent is $279, starting on January 1, 2023 and such amount will increase by 2.5% annually.

In January 2021, the Company entered into a Development and Manufacturing Services Agreement (WuXi Agreement) with WuXi Advanced Therapies, Inc. (WuXi)
to serve as the Company’s cell processing manufacturing partner for the planned MuSK-CAART Phase 1 clinical trial, or MusCAARTes TM trial. The Company concluded the
WuXi Agreement has an embedded lease as a dedicated manufacturing suite is used for the Company’s cell processing manufacturing. The monthly fee of $ 125 for this suite is
included  in  the  minimum  lease  payment  table  below.  During  the  year  ended  December  31,  2021,  the  Company  recognized  $ 480  of  expense  related  to  this  lease  in  the
accompanying statements of operations. The WuXi Agreement will expire the later of  January 2024, or upon completion of WuXi’s services related to the MusCAARTesTM
trial.  The  Company  has  the  right  to  terminate  the  WuXi Agreement  for  convenience  or  other  reasons  specified  in  the  WuXi Agreement  upon  prior  written  notice.  If  the
Company terminates the WuXi Agreement, it will be obligated to pay an early termination fee of up to $1,500.

F-15

 
 
 
 
 
 
As of December 31, 2021, the future minimum payments for operating leases are as follows:

2022
2023
2024
Thereafter

Research Service Agreement

$

$

1,658  
1,500  
1,500  
—  
4,658

In February 2021, the Company entered into a research service agreement with CHOP for vector manufacturing. In May 2021, this agreement was amended to provide
additional vector manufacturing services. Research and development expense related to this research service agreement with CHOP recognized in the accompanying statements
of operations was $1,071 for the year ended December 31, 2021. No expense was recognized for the year ended December 31, 2020. There was $166 recorded in Accrued and
other  current  liabilities  in  the  accompanying  balance  sheets  as of  December  31,  2021.  This  agreement  has  a  remaining  cost  of  approximately  $646,  expected  to  be  incurred
through the first half of 2023.

Manufacturing Agreement 

In August  and  October  2021,  the  Company  entered  into  agreements  with  a  contract  manufacturing  organization  for  the  purchase  of  plasmids  to  be  used  in  vector
manufacturing for a total cost of approximately $1,620, expected to be incurred during 2021 and 2022. As of December 31, 2021, $1,310 of expense related to these agreements
has been recognized in the accompanying statements of operations. There was $827 recorded in Accrued and other current liabilities in the accompanying balance sheets as of
December 31, 2021.

Other Purchase Commitments

In the normal course of business, the Company enters into various purchase commitments with third-party contract manufacturers for the manufacture and processing of
its product candidates and related raw materials, contracts with contract research organizations for clinical trials and agreements with vendors for other services and products for
operating purposes. These agreements generally provide for termination or cancellation, other than for costs already incurred.

Indemnification

The Company enters into certain types of contracts that contingently requires the Company to indemnify various parties against claims from third parties. These contracts
primarily relate to (i) the Company’s bylaws, under which the Company must indemnify directors and executive officers, and may indemnify other officers and employees, for
liabilities arising out of their relationship, (ii) contracts under which the Company must indemnify directors and certain officers and consultants for liabilities arising out of their
relationship, (iii) contracts under which the Company may be required to indemnify partners against certain claims, including claims from third parties asserting, among other
things,  infringement  of  their  intellectual  property  rights,  and  (iv)  procurement,  consulting,  or  license  agreements  under  which  the  Company  may  be  required  to  indemnify
vendors,  consultants  or  licensors  for  certain  claims,  including  claims  that  may  be  brought  against  them  arising  from  the  Company’s  acts  or  omissions  with  respect  to  the
supplied  products,  technology  or  services.  From  time  to  time,  the  Company  may  receive  indemnification  claims  under  these  contracts  in  the  normal  course  of  business.  In
addition, under these contracts, the Company may have to modify the accused infringing intellectual property and/or refund amounts received.

In  the  event  that  one  or  more  of  these  matters  were  to  result  in  a  claim  against  the  Company,  an  adverse  outcome,  including  a  judgment  or  settlement,  may  cause  a
material adverse effect on the Company’s future business, operating results or financial condition. It is not possible to determine the maximum potential amount under these
contracts due to the limited history of prior indemnification claims and the unique facts and circumstances involved in each particular agreement.

F-16

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pending Litigation

On February 28, 2022, a purported stockholder of the Company filed a complaint against the Company and certain of the Company’s current officers and certain of the
Company’s current and former directors in the United States District Court for the Eastern District of Pennsylvania captioned Patterson v. Cabaletta Bio, Inc., et al.. No. 2:22-
cv-00737 (E.D. Pa.). The complaint was filed on behalf of a putative class of persons and entities who purchased or otherwise acquired (a) Cabaletta common stock pursuant
and/or traceable to the offering documents issued in connection with the Company’s October 24, 2019 initial public offering; and/or (b) Cabaletta securities between October
24,  2019  and  December  13,  2021  both  dates  inclusive.  The  complaint  alleges  claims  under  Sections  10(b)  and  20(a)  of  the  Exchange Act  and  Rule  10b-5  promulgated
thereunder  and  under  Sections  11  and  15  of  the  Securities Act  based  upon  allegedly  false  or  misleading  statements  and  omissions  regarding  our  DesCAARTes TM  Phase  1
clinical trial of DSG3-CAART, clinical data for the DesCAARTesTM trial, the efficacy of DSG3-CAART, and the clinical and/or commercial prospects for DSG3-CAART. The
complaint  seeks  damages,  prejudgment  and  post-judgment  interest,  and  reasonable  attorneys’  fees,  expert  fees  and  other  costs.  The  Company  may  also  become  subject  to
additional securities class action lawsuits in the future. The Company intends to vigorously defend the lawsuit. At this time, no assessment can be made as to its likely outcome
or whether the outcome will be material to the Company. No information is available to indicate that it is probable that a loss has been incurred and can be reasonably estimated
as of the date of the financial statements and, as such, no accrual for the loss has been recorded within the financial statements.  

8. Common Stock

Common Stock

Pursuant to the Company’s Third Amended and Restated Certificate of Incorporation filed in October 2019, the Company is authorized to issue 143,590,481 shares of
voting common stock and 6,409,519 shares of non-voting common stock. Holders of voting common stock shall have the exclusive right to vote for the election of directors of
the Company and on all other matters requiring stockholder action. Each share of the Company’s non-voting common stock may be converted at any time into one share of
common  stock  at  the  option  of  its  holder  by  providing  written  notice  to  the  Company,  subject  to  the  limitations  provided  for  in  the  amended  and  restated  certificate  of
incorporation.

The Company has a Sales Agreement with Cowen and Company, LLC, to provide for the offering, issuance and sale of up to an aggregate amount of $75.0 million of
common stock from time to time in “at-the-market” offerings (the ATM Program) pursuant to its shelf registration statement on Form S-3 (File No. 333-250006) and subject to
the limitations thereof. During the year ended December 31, 2021, the Company sold 4,792,562 shares pursuant to the ATM Program for net proceeds of $48.3 million, after
deducting commissions of $1.4 million.

 2018 Stock Option and Grant Plan

In September 2018, the Company adopted the 2018 stock option and grant plan (the 2018 Plan), which provided for the Company to sell or issue common stock, or other
stock-based  awards,  to  employees,  members  of  the  board  of  directors  and  consultants  of  the  Company.  The  Company  generally  granted  stock-based  awards  with  service
conditions only (service-based awards), although there was one grant with performance conditions. As of December 31, 2020, there are  no unvested options with performance
conditions. Stock options granted under the 2018 Plan generally vest over three to four years. There were 1,959,411 options granted under the 2018 Plan prior to the Company’s
IPO in October 2019. No further grants may be made under the 2018 Plan subsequent to the IPO.

2019 Stock Option and Incentive Plan

The 2019 Stock Option and Incentive Plan (2019 Plan) was approved by the Company’s board of directors on October 14, 2019, and became effective on October 23,
2019.  The  2019  Plan  provides  for  the  grant  of  incentive  stock  options,  nonqualified  stock  options,  stock  appreciation  rights,  restricted  stock  units,  restricted  stock  awards,
unrestricted stock awards, cash-based awards and dividend equivalent rights to the Company’s officers, employees, directors and consultants. The number of shares initially
reserved for issuance under the 2019 Plan was 2,342,288, which will be increased each January 1 thereafter by 4% of the number of shares of the Company’s common stock
outstanding on the immediately preceding December 31 or such lesser number of shares determined by the Company’s board of directors or compensation committee of the
board of directors. On January 1, 2022,  the  total  number  of  shares  under  the  2019  Plan  was  increased  by 1,157,085  shares. As  of  December  31,  2021,  there  were 1,855,788
shares remaining available for issuance.

F-17

 
A summary of the stock option activity is presented below:

Outstanding as of January 1, 2021
Granted
Exercised
Forfeited/Cancelled
Outstanding as of December 31, 2021

Options Exercisable at December 31, 2021

Number of
Shares

Weighted
Average
Exercise Price

2,900,479     $
1,653,733    
(64,292 )  
(232,707 )  
4,257,213     $
1,751,754     $

7.33    
10.87    
9.00    
10.87    
8.49    
5.89    

Weighted
Average
Remaining
Contractual
Term (years)

Aggregate
Intrinsic
Value

8.5    

16,303  

8.2     $
7.3     $

102  

2,367  
2,028

The aggregate intrinsic value of options granted is calculated as the difference between the exercise price of the options and the estimated fair value of the Company’s

common stock. The weighted average grant-date fair value of stock options granted during the year ended December 31, 2021 and 2020 was $7.45 and $8.31, respectively.

The fair value of each award is estimated using Black-Scholes based on the following assumptions:

Risk-free interest rate
Expected term
Expected volatility
Expected dividend yield

For the Year Ended December 31,

2021

2020

0.63%—1.39%  
5.5—6.1 years  
79%—81%  
0%  

0.28%—1.48%
5.7—6.1 years
70%—79%
0%

Black-Scholes requires the use of subjective assumptions which determine the fair value of stock-based awards. These assumptions include:

Expected term—The expected term represents the period that stock-based awards are expected to be outstanding. The expected term for option grants is determined using
the simplified method, which is the midpoint between the vesting period and the contractual term of the option.

Expected volatility—As a privately held company prior to the Company’s IPO in October 2019, the Company has limited trading history for its common stock and, as such,
the expected volatility is estimated based on the average volatility for comparable publicly traded biotechnology companies over a period equal to the expected term of the
stock-based awards. The comparable companies were chosen based on their similar size, stage in the life cycle or area of specialty. The Company will continue to apply
this process until a sufficient amount of historical information regarding the volatility of its own stock price becomes available.

Risk-free interest rate—The risk-free interest rate is based on the U.S. Treasury zero coupon issues in effect at the time of grant for periods corresponding with the expected
term of a stock-based award.

Expected dividend—The Company has never paid dividends on its common stock and has no plans to pay dividends on its common stock. Therefore, the Company used
an expected dividend yield of zero.

Stock-based Compensation

The Company has recorded stock-based compensation in the accompanying statements of operations as follows:

Research and development
General and administrative

Total

For the Year Ended December 31,

2021

2020

2,746     $
3,058    
5,804     $

1,989  
2,399  
4,388

  $

  $

F-18

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
   
 
 
 
 
     
 
 
 
 
 
     
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
As of December 31, 2021, there was $14,897 of unrecognized compensation cost related to unvested option awards, which is expected to be recognized over a weighted-

average period of 2.6 years.

2019 Employee Stock Purchase Plan

The 2019 Employee Stock Purchase Plan (2019 ESPP) was approved by the Company’s board of directors on October 14, 2019, and became effective on October 23,
2019. A total of  234,229 shares of common stock were initially reserved for issuance under the 2019 ESPP, and will be increased each January 1 thereafter through January 1,
2029 by the least of (i) 234,229 shares of common stock, (ii) 1% of the number of shares of the Company’s common stock outstanding on the immediately preceding December
31 or (iii) such lesser number of shares determined by the 2019 ESPP’s administrator. On January 1, 2022,  there was no increase to the total number of shares under the 2019
ESPP.

Employee  contributions  are  made  through  payroll  deductions  of  up  to 15%  of  eligible  compensation  over  the  offering  period. A  participant  may  not  accrue  rights  to
purchase more than $25 worth of the Company’s common stock for each calendar year in which such right is outstanding. At the end of each offering period, shares of the
Company’s common stock may be purchased at 85% of the lesser of the Company’s common stock on (i) the first trading day of the relevant offering period and (ii) the last
trading day of the relevant offering period. The first offering period commenced on July 1, 2020 and ended on November 30, 2020. Thereafter, offerings will be six months in
duration and will commence on each December 1 and June 1.

9. Income Taxes

The reconciliation of federal statutory income tax rate to the Company’s effective income tax rate is as follows:

Expected income tax benefit at the federal statutory rate
State and local taxes, net of federal benefit
Research and development credit, net
Non-deductible items and other
Change in valuation allowance

Total

For the Year Ended December 31,

2021

2020

21.0 % 
12.5  
4.4  
(0.6 )  
(37.3 )  
0.0 % 

21.0 %
12.5  
2.6  
(0.8 )
(35.3 )
0.0 %

Deferred  income  taxes  reflect  the  net  effects  of  temporary  differences  between  the  carrying  amounts  of  assets  and  liabilities  for  financial  reporting  purposes  and  the

amounts used for income tax purposes. The principal components of the Company’s deferred tax assets consisted of the following:

Deferred tax assets:

Federal, state and local net operating loss carryforwards
License fee deductions
Research and development tax credits
Stock-based compensation deductions
Accrued expenses

Gross deferred tax assets

Less: valuation allowance
Total deferred tax assets
Deferred tax liabilities:

Net deferred tax assets

F-19

December 31,

2021

2020

  $

  $
  $

28,857     $
318    
3,359    
2,616    
1,074    
36,224    
(36,224 )  
—    
—    
—     $
—     $

15,241  
340  
1,317  
1,243  
837  
18,978  
(18,978 )
—  
—  
—  
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The Company increased its valuation allowance by $17,246 for the year ended December 31, 2021 in order to maintain a full valuation allowance against its deferred tax
assets. Based on the Company’s history of losses, the Company recorded a full valuation allowance against its deferred tax assets as  of  December  31,  2021.  The  Company
intends to maintain a valuation allowance until sufficient positive evidence exists to support a reversal of the allowance.

As  of  December  31,  2021,  the  Company  had  federal,  state  and  local  net  operating  loss  carryforwards  of  $85,798, $87,983  and  $78,892,  respectively;  $85,548  of  the
federal amounts do not expire, and the remaining $250 expire in 2037. The state net operating losses begin to expire in 2037. The local net operating losses begin to expire in
2039. As of December 31, 2021, the Company had federal research and development tax credit carryforwards of $3,359, which begin to expire in 2038. Under the provisions of
Sections 382 and 383 of the Internal Revenue Code of 1986, as amended (the IRC), these net operating losses, credit carryforwards and other tax attributes may be subject to
limitation based on previous significant changes in ownership and upon future significant changes in ownership of the Company, as defined by the IRC.

The Company files income tax returns in the U.S. federal jurisdiction as well as in Pennsylvania and Philadelphia. The tax years 2020, 2019 and 2018 remain open to

examination by the jurisdictions where the Company is subject to tax.

The Company evaluates tax positions for recognition using a more-likely-than-not recognition threshold, and those tax positions eligible for recognition are measured as
the largest amount of tax benefit that is greater than 50% likely of being realized upon the effective settlement with a taxing authority that has full knowledge of all relevant
information. As of December 31, 2021, the Company had no unrecognized income tax benefits that would affect the Company’s effective tax rate if recognized.

F-20

 
 
10. Net Loss Per Share

The Company calculates basic and diluted net loss per share attributable to common stockholders in conformity with the two-class method required for participating
securities. For the years ended December 31, 2021 and 2020, the Company had voting and non-voting common stock outstanding. Since the rights of the voting and non-voting
common stock are identical, except with respect to voting, the undistributed losses of the Company have been allocated on a proportionate basis to the two classes. Diluted net
loss per share is calculated using the if-converted method, which assumes conversion of all non-voting common stock to voting common stock.

Basic net loss per share:

Numerator

Allocation of undistributed losses attributable to common stockholders

Denominator

Weighted average number of shares used in basic per share computation

Net loss per share, basic

Diluted net loss per share:

Numerator

Allocation of undistributed losses for basic computation
Reallocation of undistributed losses as a result of conversion of
     non-voting to voting common shares
Allocation of undistributed losses

Denominator

Weighted average number of shares used in basic per share computation
Add: Conversion of non-voting to voting common shares outstanding
Weighted average number of shares used in diluted per share computation

Net loss per share, diluted

F-21

Year ended December 31, 2021

Voting common stock

Non-voting common
stock

$

$

$

$

$

(38,417 )  

$

(7,872 )

21,360,544    
(1.80 )  

$

4,376,776  
(1.80 )

(38,417 )  

$

(7,872 )  
(46,289 )  

$

21,360,544    
4,376,776    
25,737,320    
(1.80 )  

$

(7,872 )

—  
(7,872 )

4,376,776  
—  
4,376,776  
(1.80 )

 
 
 
 
 
 
 
 
 
 
 
 
     
 
   
 
 
     
 
   
 
 
 
 
     
 
   
 
 
     
 
   
 
 
 
 
 
 
 
     
 
   
 
 
     
 
   
 
 
     
 
   
 
 
 
 
 
 
 
 
     
 
   
 
 
     
 
   
 
 
 
 
 
 
 
 
 
 
Basic net loss per share:

Numerator

Allocation of undistributed losses attributable to common stockholders

Denominator

Weighted average number of shares used in basic per share computation

Net loss per share, basic

Diluted net loss per share:

Numerator

Allocation of undistributed losses for basic computation
Reallocation of undistributed losses as a result of conversion of
     non-voting to voting common shares
Allocation of undistributed losses

Denominator

Weighted average number of shares used in basic per share computation
Add: Conversion of non-voting to voting common shares outstanding
Weighted average number of shares used in diluted per share computation

Net loss per share, diluted

Year ended December 31, 2020

Voting common stock

Non-voting common
stock

$

$

$

$

$

(25,090 )  

$

(8,249 )

17,417,900    
(1.44 )  

$

5,727,327  
(1.44 )

(25,090 )  

$

(8,249 )  
(33,339 )  

$

17,417,900    
5,727,327    
23,145,227    
(1.44 )  

$

(8,249 )

—  
(8,249 )

5,727,327  
—  
5,727,327  
(1.44 )

The following outstanding potentially dilutive shares have been excluded from the calculation of diluted net loss per share, as their effect is anti-dilutive:

Stock options to purchase common stock
Non-vested founder stock
Total

11. 401(k) Savings Plan

For the Year Ended December 31,

2021

2020

4,257,213    
—    
4,257,213    

2,900,479  
465,801  
3,366,280

The  Company maintains  a  defined-contribution  savings  plan  under  Section  401(k)  of  the  IRC,  or  the  401(k)  Plan.  The  401(k)  Plan  covers  all  employees  who  meet
defined minimum age and service requirements and allows participants to defer a portion of their annual compensation on a pretax basis. In 2019, the Company made a safe
harbor nonelective contribution of 3% of eligible compensation on behalf of all employees. Effective January 1, 2020, the Plan provided for matching contributions on a portion
of  participant  contributions  pursuant  to  the  401(k)  Savings  Plan’s  matching  formula,  up  to 4%  of  eligible  compensation.  All  matching  contributions  and  participant
contributions vest immediately. Contributions totaled $256 and $203 for the years ended December 31, 2021 and 2020, respectively, and have been recorded in the statements
of operations.

F-22

 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
   
 
 
     
 
   
 
 
 
 
     
 
   
 
 
     
 
   
 
 
 
 
 
 
 
     
 
   
 
 
     
 
   
 
 
     
 
   
 
 
 
 
 
 
 
 
     
 
   
 
 
     
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit
Number

EXHIBIT INDEX

Description

3.1

3.2

4.1

4.2

4.3

10.1#

10.2#

10.3#

10.4#

10.5#

10.6#

10.7+

10.8+

10.9+

  Third Amended and Restated Certificate of Incorporation of the Registrant, as currently in effect (incorporated by reference to Exhibit 3.1 of the Registrant’s
Current Report on Form 8-K (File No. 001-39103) filed on October 30, 2019)

  Amended and Restated Bylaws of the Registrant, as currently in effect (incorporated by reference to Exhibit 3.2 of the Registrant’s Current Report on Form 8-
K (File No. 001-39103) filed on October 30, 2019)

  Specimen Common Stock Certificate (incorporated by reference to Exhibit 4.1 of the Registrant’s Registration Statement on Form S-1 (File No. 333-234017)
filed on October 16, 2019)

  Amended and Restated Investors' Rights Agreement among the Registrant and certain of its stockholders, dated January 2, 2019 (incorporated by reference to
Exhibit 4.2 of the Registrant’s Registration Statement on Form S-1 (File No. 333-234017) filed on September 30, 2019)

  Description of Securities (incorporated by reference to Exhibit 4.3 of the Registrant’s Annual Report on Form 10-K (File No. 001-39103) filed on March 30,
2020)

  2018  Stock  Option  and  Grant  Plan,  as  amended,  and  form  of  award  agreements  thereunder  (incorporated  by  reference  to  Exhibit  10.1  of  the  Registrant’s
Registration Statement on Form S-1 (File No. 333-234017) filed on September 30, 2019)

  2019 Stock Option and Incentive Plan, and form of award agreements thereunder. (incorporated by reference to Exhibit 10.2 of the Registrant’s Registration
Statement on Form S-1/A (File No. 333-234017) filed on October 16, 2019)

  2019  Employee  Stock  Purchase  Plan.  (incorporated  by  reference  to  Exhibit  10.3  of  the  Registrant’s  Registration  Statement  on  Form  S-1/A  (File  No.  333-
234017) filed on October 16, 2019)

  Senior Executive Cash Incentive Bonus Plan (incorporated by reference to Exhibit 10.4 of the Registrant’s Quarterly Report on Form 10-Q filed on December
5, 2019)

  Form  of  Indemnification  Agreement  between  the  Registrant  and  each  of  its  directors  (incorporated  by  reference  to  Exhibit  10.5  of  the  Registrant’s
Registration Statement on Form S-1, filed with the SEC on September 30, 2019)

  Form of Indemnification Agreement between the Registrant and each of its executive officers (incorporated by reference to Exhibit 10.4 of the Registrant’s
Registration Statement on Form S-1, filed with the SEC on September 30, 2019)

  Amended  and  Restated  License  Agreement,  dated  as  of  July  23,  2019,  among  the  Registrant,  the  Trustees  of  the  University  of  Pennsylvania  and  the
Children’s Hospital of Philadelphia (incorporated by reference to Exhibit 10.6 to the Registrant’s Registration Statement on Form S-1, filed with the SEC on
September 30, 2019)

  Sponsored  Research Agreement,  dated  as  of April  23,  2018,  between  the  Registrant  and  the  Trustees  of  the  University  of  Pennsylvania  (incorporated  by
reference to Exhibit 10.7 to the Registrant’s Registration Statement on Form S-1, filed with the SEC on September 30, 2019)

  Sponsored  Research Agreement,  dated  as  of April  23,  2018,  between  the  Registrant  and  the  Trustees  of  the  University  of  Pennsylvania  (incorporated  by
reference to Exhibit 10.8 to the Registrant’s Registration Statement on Form S-1, filed with the SEC on September 30, 2019)

137

 
 
 
 
 
 
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
10.10+

10.11+

10.12+

10.13

10.14#

10.15#

10.16#

10.17#

  Master  Translational  Research  Services Agreement,  dated  as  of  October  2018,  between  the  Registrant  and  the  Trustees  of  the  University  of  Pennsylvania
(incorporated by reference to Exhibit 10.9 to the Registrant’s Registration Statement on Form S-1, filed with the SEC on September 30, 2019)

  CAROT  Master  Services Addendum  to  Master  Translational  Research  Services Agreement,  dated  as  of  February  4,  2019,  between  the  Registrant  and  the
Trustees of the University of Pennsylvania (incorporated by reference to Exhibit 10.10 to the Registrant’s Registration Statement on Form S-1, filed with the
SEC on September 30, 2019)

  CVPF  Master  Services Addendum  to  Master  Translational  Research  Services Agreement,  dated  as  of  October  22,  2018,  between  the  Registrant  and  the
Trustees of the University of Pennsylvania (incorporated by reference to Exhibit 10.11 to the Registrant’s Registration Statement on Form S-1, filed with the
SEC on September 30, 2019)

  Lease,  dated  as  of  February  11,  2019,  between  the  Registrant  and  Brandywine  Cira,  L.P.  (incorporated  by  reference  to  Exhibit  10.13  to  the  Registrant’s
Registration Statement on Form S-1, filed with the SEC on September 30, 2019)

  Employment  Agreement  between  the  Registrant  and  Steven  Nichtberger  (incorporated  by  reference  to  Exhibit  10.16  to  the  Registrant’s  Registration
Statement on Form S-1, filed with the SEC on September 30, 2019)

  Employment Agreement  between  the  Registrant  and Anup  Marda  (incorporated  by  reference  to  Exhibit  10.17  to  the  Registrant’s  Registration  Statement
on Form S-1, filed with the SEC on September 30, 2019)

  Employment  Agreement  between  the  Registrant  and  Gwendolyn  Binder  (incorporated  by  reference  to  Exhibit  10.18  to  the  Registrant’s  Registration
Statement on Form S-1, filed with the SEC on September 30, 2019)

  Employment Agreement  between  the  Registrant  and  David  Chang  (incorporated  by  reference  to  Exhibit  10.19  to  the  Registrant’s  Registration  Statement
on Form S-1, filed with the SEC on September 30, 2019)

10.18#*

  Amended and Restated Non-Employee Director Compensation Policy

10.19#

10.20+

10.21+

10.22+

  Amendment  No.  1,  dated  May  27,  2020,  to  the  Sponsored  Research Agreement,  dated April  23,  2018,  between  the  Registrant  and  the  Trustees  of  the
University of Pennsylvania (incorporated by reference to Exhibit 10.1 to the Registrant’s Current Report on Form 8-K (File No. 001-39103) filed on May 28,
2020)

  First Amendment, dated May 27, 2020, to the Amended and Restated License Agreement, dated July 23, 2019, among the Registrant, the Trustees of the
University of Pennsylvania and the Children’s Hospital of Philadelphia (incorporated by reference to Exhibit 10.2 to the Registrant’s Current Report on Form
8-K (File No. 001-39103) filed on May 28, 2020)

  Amendment to CAROT Master Services Addendum to Master Translational Research Services Agreement, dated as of May 18, 2020 between the Registrant
and the Trustees of the University of Pennsylvania (incorporated by reference to Exhibit 10.1 to the Registrant’s Quarterly Report on Form 10-Q (File No.
001-39103) filed on August 6, 2020)

  Amendment No. 2, dated August 17, 2020, to the Sponsored Research Agreement, dated April 23, 2018, as amended by Amendment No. 1 dated May 27,
2020,  between  the  Registrant  and  the  Trustees  of  the  University  of  Pennsylvania  (incorporated  by  reference  to  Exhibit  10.1  to  the  Registrant’s  Quarterly
Report on Form 10-Q (File No. 001-39103) filed on November 10, 2020)

138

 
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
10.23+

10.24+

10.25+

  Amendment  No.  1,  dated April  27,  2021,  to  the  Sponsored  Research Agreement,  dated April  23,  2018,  between  the  Registrant  and  the  Trustees  of  the
University of Pennsylvania (incorporated by reference to Exhibit 10.1 to the Registrant’s Quarterly Report on Form 10-Q (File No. 001-39103) filed on May
3, 2021)

  Amendment  No.  2,  dated  October  19,  2021,  to  the  Sponsored  Research Agreement,  dated April  23,  2018,  between  the  Registrant  and  the  Trustees  of  the
University  of  Pennsylvania  (incorporated  by  reference  to  Exhibit  10.1  to  the  Registrant’s  Quarterly  Report  on  Form  10-Q  (File  No.  001-39103)  filed  on
November 1, 2021)

  Second Amendment, dated October 19, 2021, to the First Amended and Restated License Agreement, dated May 27, 2020, among the Registrant, the Trustees
of the University of Pennsylvania and the Children’s Hospital of Philadelphia (incorporated by reference to Exhibit 10.1 to the Registrant’s Quarterly Report
on Form 10-Q (File No. 001-39103) filed on November 1, 2021)

10.26*

  First Amendment, dated February 15, 2022, to the Lease, dated as of February 11, 2019, between the Registrant and Brandywine Cira, L.P.

10.27+*

  Amendment No. 3, dated December 17, 2021, to the Sponsored Research Agreement, dated April 23, 2018, between the Registrant and the Trustees of the
University of Pennsylvania

10.28#*

  Form of Employment Agreement

10.29+*

  Sponsored Research Agreement, dated as of December 23, 2021, between the Registrant and the Trustees of the University of Pennsylvania

10.30+*

  Option Agreement, dated December 23, 2021, by and between Registrant and the Trustees of the University of Pennsylvania

10.31+*

  Licence and Supply Agreement, dated December 30, 2021, by and between the Registrant and Oxford Biomedica (UK) Limited

21.1*

23.1*

31.1*

31.2*

32.1**

32.2**

  List of Subsidiaries of the Registrant

  Consent of Ernst & Young, independent registered public accounting firm

  Certification of Principal Executive Officer Pursuant to Rules 13a-14(a) and 15d-14(a) under the Securities Exchange Act of 1934, as amended

  Certification of Principal Financial Officer Pursuant to Rules 13a-14(a) and 15d-14(a) under the Securities Exchange Act of 1934, as amended

  Certification  of  Principal  Executive  Officer  Pursuant  to  18  U.S.C.  Section  1350,  as Adopted  Pursuant  to  18  U.S.C.  Section  1350,  as  adopted  Pursuant  to
Section 906 of the Sarbanes-Oxley Act of 2002
  Certification  of  Principal  Financial  Officer  Pursuant  to  18  U.S.C.  Section  1350,  as Adopted  Pursuant  to  18  U.S.C.  Section  1350,  as  adopted  Pursuant  to
Section 906 of the Sarbanes-Oxley Act of 2002

101.INS*

  Inline XBRL Instance Document – the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline
XBRL document 

101.SCH*

  Inline XBRL Taxonomy Extension Schema Document

101.CAL*

  Inline XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF*

  Inline XBRL Taxonomy Extension Definition Linkbase Document

101.LAB*

  Inline XBRL Taxonomy Extension Label Linkbase Document

101.PRE*

  Inline XBRL Taxonomy Extension Presentation Linkbase Document

139

 
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
104*

  Cover Page Interactive Data File (formatted as Inline XBRL with applicable taxonomy extension information contained in Exhibits 101*) 

#
+
*
**

Management Contract or compensatory plan or arrangement.
Portions of this exhibit (indicated by asterisks) have been omitted pursuant to Item 601(b)(10) of Regulation S-K.
Filed herewith.
The certifications furnished in Exhibit 32.1 and 32.2 hereto are deemed to accompany this Annual Report on Form 10-K and will not be deemed “filed” for purposes
of Section 18 of the Securities Exchange Act of 1934, as amended. Such certifications will not be deemed to be incorporated by reference into any filings under the
Securities Act  of  1933,  as  amended,  or  the  Securities  Exchange Act  of  1934,  as  amended,  except  to  the  extent  that  the  Registrant  specifically  incorporates  it  by
reference.

140

 
 
   
 
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this Form 10-K to be signed on

its behalf by the undersigned, thereunto duly authorized.

SIGNATURES

Date: March 17, 2022

Cabaletta Bio, Inc.

By:

/s/ Steven Nichtberger
Steven Nichtberger, M.D.
Chief Executive Officer and President

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, this Annual Report on Form 10-K has been signed below by the following persons

on behalf of the Registrant in the capacities and on the dates indicated.

Name

Title

Date

/s/ Steven Nichtberger
Steven Nichtberger, M.D.

Director, Chief Executive Officer and President

  March 17, 2022

  (Principal Executive Officer)

/s/ Anup Marda
Anup Marda

Chief Financial Officer

  (Principal Financial and Accounting Officer)

/s/ Catherine Bollard
Catherine Bollard, M.D.

/s/ Scott Brun
Scott Brun, M.D.

/s/ Richard Henriques
Richard Henriques

/s/ Mark Simon
Mark Simon

Director

Director

Director

Director

  March 17, 2022

  March 17, 2022

  March 17, 2022

  March 17, 2022

  March 17, 2022

141

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CABALETTA BIO, INC.

AMENDED AND RESTATED NON-EMPLOYEE
DIRECTOR COMPENSATION POLICY

Exhibit 10.18

The purpose of this Amended and Restated Non-Employee Director Compensation Policy of Cabaletta Bio, Inc. (the “Company”), is to
provide a total compensation package that enables the Company to attract and retain, on a long-term basis, high-caliber directors who are not
employees or officers of the Company or its subsidiaries. In furtherance of the purpose stated above, all non-employee directors shall be paid
compensation for services provided to the Company as set forth below:

Cash Retainers

Annual Retainer for Board Membership: $40,000 for general availability and participation in meetings and conference calls of our Board of
Directors, to be paid quarterly in arrears, pro- rated based on the number of actual days served by the director during such calendar quarter.

Additional Retainers for Committee Membership:

Audit Committee Chair:

Audit Committee member:

Compensation Committee Chair:

Compensation Committee member:

Nominating and Corporate Governance Committee Chair:

Nominating and Corporate Governance Committee member:

  $

  $

  $

  $

  $

  $

15,000

7,500

10,000

5,000

8,000

4,000

Note: Chair and committee member retainers are in addition to retainers for members of the Board of Directors.

Equity Retainers

Initial Award: An initial, one-time stock option award (the “Initial Award”) of 44,000 shares will be granted to each new non-employee
director upon his or her election to the Board of Directors, which shall vest in equal quarterly installments over three years from the date of
vesting commencement, provided, however, that all vesting shall cease if the director resigns from the Board of Directors or otherwise
ceases to serve as a director of the Company. The Initial Award shall expire ten years from the date of grant, and shall have a per share
exercise price equal to the Fair Market Value (as defined in the Company’s 2019 Stock Option and Incentive Plan) of the Company’s
common stock on the date of grant. This Initial Award applies only to non-employee directors who are first elected to the Board of Directors
subsequent to the Company’s initial public offering.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Annual Award: Commencing in 2021, on each date of the Company’s Annual Meeting of Stockholders following the completion of the
Company’s initial public offering (the “Annual Meeting”), each continuing non-employee member of the Board of Directors, other than a
director receiving an Initial Award, will receive an annual stock option award (the “Annual Award”) of 22,000 shares, which shall vest in
full upon the earlier to occur of the first anniversary of the date of grant or the date of the next Annual Meeting; provided, however, that all
vesting shall cease if the director resigns from the Board of Directors or otherwise ceases to serve as a director, unless the Board of Directors
determines that the circumstances warrant continuation of vesting. Such Annual Award shall expire ten years from the date of grant, and
shall have a per share exercise price equal to the Fair Market Value (as defined in the Company’s 2019 Stock Option and Incentive Plan) of
the Company’s common stock on the date of grant.

Each Initial Award and Annual Award will become immediately vested and exercisable upon a Sale Event (as defined in the Company’s
2019 Stock Option and Incentive Plan).

Expenses

The Company will reimburse all reasonable out-of-pocket expenses incurred by non- employee directors in attending meetings of the Board
or any Committee.

Adopted October 14, 2019, and effective as of October 24, 2019

Amended and restated effective as of December 7, 2021.

 
 
 
 
Exhibit 10.26

FIRST AMENDMENT TO LEASE

THIS FIRST AMENDMENT TO LEASE (“Amendment”) is made and entered into as of February 15, 2022, by and between BRANDYWINE CIRA, L.P., a

Pennsylvania limited partnership (“Landlord”), and CABALETTA BIO, INC., a Delaware corporation (“Tenant”).

A.

Landlord  and  Tenant  are  parties  to  a  Lease  (“Current Lease”)  dated  as  of  February  11,  2019,  for  the  Premises  deemed  to  contain  7,672
rentable square feet presently known as Suite 600 in the Building known as Cira Centre located at 2929 Arch Street, Philadelphia, Pennsylvania. The Current Lease as amended
by this Amendment is referred to herein as the “Lease”.

B.

The Term currently expires on July 31, 2022. Landlord and Tenant agree to amend the Current Lease to extend the Term upon the terms and

conditions set forth herein.

NOW, THEREFORE, in consideration of the mutual covenants and agreements contained herein, and intending to be legally bound, Landlord and Tenant hereby

agree as follows:

1.

Incorporation of Recitals; Definitions. The recitals set forth above are hereby incorporated herein by reference as if set forth in full in the body

of this Amendment. Capitalized terms used but not otherwise defined in this Amendment have the respective meanings given to them in the Current Lease.

2.

Term. The Term is hereby extended by an additional 35 months, for the period commencing on August 1, 2022, and terminating on June 30,
2025. Any and all options of Tenant to extend the Term, or expand or reduce the size of the Premises, including without limitation rights of first refusal, offer, and negotiation,
are hereby deleted in their entireties and are of no further force and effect.

3.

Fixed Rent. Effective on August 1, 2022, “Fixed Rent” shall mean the fixed rent in the amounts set forth below:

Time Period
8/1/22 – 12/31/22 (“Fixed Rent
Abatement Period”)
1/1/23 – 12/31/23
1/1/24 – 12/31/24
1/1/25 – 6/30/25

Annual Fixed Rent Per Rentable Square
Foot of Premises

Annualized Fixed Rent

Monthly Fixed Rent

$0.00

$36.43
$37.34
$38.27

$0.00

$279,490.96
$286,472.48
$293,607.44

$0.00

$23,290.91
$23,872.71
$24,467.29

During the Fixed Rent Abatement Period, Fixed Rent and Tenant’s Share of Operating Expenses are abated in full but Tenant shall pay to Landlord: (i) utilities as set forth in
the  Lease;  and  (ii)  use  and  occupancy  taxes.  Notwithstanding  the  foregoing,  if  at  any  time  during  the  Term  an  Event  of  Default  occurs,  then  the  abatement  of  Fixed  Rent
provided above immediately becomes void, and the monthly Fixed Rent during the Fixed Rent Abatement Period equals $23,290.91.

4.

Condition of Premises. Tenant acknowledges and agrees that Landlord has no obligation under the Lease to make any improvements to or

perform any work in the Premises, or provide any improvement allowance, and Tenant accepts the Premises in their current “AS IS” condition.

5.

Relocation. The first sentence of Section 24 of the Current Lease is hereby deleted in its entirety and replaced with the following:

“RELOCATION. Landlord, at its sole expense, on at least 6 months’ prior written notice to Tenant,

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
may require Tenant to move from the Premises to another suite of substantially comparable size and décor in the Building, considering Tenant’s use of
existing furniture at the time of relocation.”  

6.

Brokers.  Landlord  and  Tenant  each  represents  and  warrants  to  the  other  that  such  representing  party  has  had  no  dealings,  negotiations,  or
consultations  with  respect  to  the  Premises  or  this  transaction  with  any  broker  or  finder  other  than  a  Landlord  affiliate,  representing  Landlord.  Each  party  must  indemnify,
defend, and hold harmless the other from and against any and all liability, cost, and expense (including reasonable attorneys’ fees and court costs), arising out of or from or
related to its misrepresentation or breach of warranty under this Section. This Section will survive the expiration or earlier termination of the Term.

7.

Notices. The current address for notices to Landlord under the Lease are set forth below:

Brandywine Cira, L.P.
c/o Brandywine Realty Trust
Attn: Legal Notices/Legal Dept., RE: Building 150
Cira Centre
2929 Arch St., Suite 1800
Philadelphia, PA 19104
Phone: 610-325-5600
Email: Legal.Notices@bdnreit.com

8.

Effect  of Amendment;  Ratification.  Landlord  and  Tenant  hereby  acknowledge  and  agree  that,  except  as  provided  in  this Amendment,  the
Current Lease has not been modified, amended, canceled, terminated, released, superseded, or otherwise rendered of no force or effect. The Current Lease is hereby ratified and
confirmed by the parties hereto, and every provision, covenant, condition, obligation, right, term, and power contained in and under the Current Lease continues in full force and
effect, affected by this Amendment only to the extent of the amendments and modifications set forth herein. In the event of any conflict between the terms and conditions of this
Amendment and those of the Current Lease, the terms and conditions of this Amendment control. To the extent permitted by applicable law, Landlord and Tenant hereby waive
trial by jury in any action, proceeding, or counterclaim brought by either against the other on any matter arising out of or in any way connected with the Lease, the relationship
of Landlord and Tenant, or Tenant’s use or occupancy of the Building, any claim or injury or damage, or any emergency or other statutory remedy with respect thereto. Tenant
specifically acknowledges and agrees that the Confession of Judgment provisions of the Current Lease are restated in full below:

In addition to, and not in lieu of any of the foregoing rights granted to Landlord:

(1)

WHEN  THIS  LEASE  OR  TENANT’S  RIGHT  OF  POSSESSION  SHALL  BE  TERMINATED  BY  COVENANT  OR
CONDITION BROKEN, OR FOR ANY OTHER REASON, EITHER DURING THE TERM OF THIS LEASE OR ANY RENEWAL OR EXTENSION THEREOF,
AND ALSO WHEN AND AS SOON AS THE TERM HEREBY CREATED OR ANY EXTENSION THEREOF SHALL HAVE EXPIRED, IT SHALL BE LAWFUL
FOR  ANY  ATTORNEY  AS  ATTORNEY  FOR  TENANT  TO  FILE  AN  AGREEMENT  FOR  ENTERING  IN  ANY  COMPETENT  COURT  AN  ACTION  TO
CONFESS  JUDGMENT  IN  EJECTMENT  AGAINST  TENANT  AND  ALL  PERSONS  CLAIMING  UNDER  TENANT,  WHEREUPON,  IF  LANDLORD  SO
DESIRES, A WRIT OF EXECUTION OR OF POSSESSION MAY ISSUE FORTHWITH, WITHOUT ANY PRIOR WRIT OF PROCEEDINGS, WHATSOEVER,
AND  PROVIDED  IF  FOR ANY  REASON AFTER  SUCH ACTION  SHALL  HAVE  BEEN  COMMENCED  THE  SAME  SHALL  BE  DETERMINED AND  THE
POSSESSION OF THE PREMISES HEREBY DEMISED REMAIN IN OR BE RESTORED TO TENANT, LANDLORD SHALL HAVE THE RIGHT UPON ANY
SUBSEQUENT  DEFAULT  OR  DEFAULTS,  OR  UPON  THE  TERMINATION  OF  THIS  LEASE  AS  HEREINBEFORE  SET  FORTH,  TO  BRING  ONE  OR
MORE ACTION OR ACTIONS AS HEREINBEFORE SET FORTH TO RECOVER POSSESSION OF THE SAID PREMISES.

In any action to confess judgment in ejectment, Landlord shall first cause to be filed in such action an affidavit made by it
or someone acting for it setting forth the facts necessary to authorize the entry of judgment, of which facts such affidavit shall be conclusive evidence, and if a true
copy of this Lease (and of the truth of the copy such affidavit shall be sufficient evidence) be filed in such action, it shall not be necessary to

(2)

 
 
 
 
 
 
 
file the original as a warrant of attorney, any rule of Court, custom or practice to the contrary notwithstanding. Tenant  represents  to  Landlord  that  it  has  a  gross
income of at least $10,000.

TENANT  WAIVER.  TENANT  SPECIFICALLY  ACKNOWLEDGES  THAT  TENANT  HAS  VOLUNTARILY,  KNOWINGLY,  AND
INTELLIGENTLY WAIVED CERTAIN DUE PROCESS RIGHTS TO A PREJUDGMENT HEARING BY AGREEING TO THE TERMS OF THE FOREGOING
PARAGRAPHS  REGARDING  CONFESSION  OF  JUDGMENT.  TENANT  FURTHER  SPECIFICALLY  AGREES  THAT  IN  THE  EVENT  OF  DEFAULT,
LANDLORD  MAY  PURSUE  MULTIPLE  REMEDIES  INCLUDING  OBTAINING  POSSESSION  PURSUANT  TO  A  JUDGMENT  BY  CONFESSION.
FURTHERMORE,  TENANT  SPECIFICALLY  WAIVES  ANY  CLAIM  AGAINST  LANDLORD  AND  LANDLORD’S  COUNSEL  FOR  VIOLATION  OF
TENANT’S CONSTITUTIONAL RIGHTS IN THE EVENT THAT JUDGMENT IS CONFESSED PURSUANT TO THIS LEASE.

TENANT: CABALETTA BIO, INC.

By:

/s/Anup Marda

Name:

Anup Marda

Title:

Date:

Chief Financial Officer

15 February 2022

9.

Representations.  Each  of  Landlord  and  Tenant  represents  and  warrants  to  the  other  that  the  individual  executing  this Amendment  on  such
party’s behalf is authorized to do so. Tenant and Landlord hereby represent and warrant to each other that, to their respective knowledge, neither party is in default under the
Current Lease, nor any event that with the giving of notice or the passage of time, or both, will constitute a default under the Current Lease.

10.

Counterparts; Electronic Transmittal. This Amendment may be executed in any number of counterparts, each of which when taken together
will be deemed to be one and the same instrument. The parties acknowledge and agree that notwithstanding any law or presumption to the contrary, the exchange of copies of
this Amendment and signature pages by electronic transmission will constitute effective execution and delivery of this Amendment for all purposes, and signatures of the parties
hereto transmitted and/or produced electronically will be deemed to be their original signature for all purposes.

11.

OFAC. Each party hereto represents and warrants to the other that such party is not a party with whom the other is prohibited from doing
business  pursuant  to  the  regulations  of  the  Office  of  Foreign Assets  Control  (“OFAC”)  of  the  U.S.  Department  of  the  Treasury,  including  those  parties  named  on  OFAC’s
Specially Designated Nationals and Blocked Persons List. Each party hereto is currently in compliance with, and must at all times during the Term remain in compliance with,
the regulations of OFAC and any other governmental requirement relating thereto. Each party hereto must defend, indemnify, and hold harmless the other from and against any
and all claims, damages, losses, risks, liabilities and expenses (including reasonable attorneys’ fees and costs) incurred by the other to the extent arising from or related to any
breach of the foregoing certifications. The foregoing indemnity obligations will survive the expiration or earlier termination of the Lease.

[SIGNATURES ON FOLLOWING PAGE]

 
 
 
 
 
 
 
 
 
 
 
 
IN WITNESS WHEREOF, Landlord and Tenant have duly executed this Amendment as of the date first-above written.

LANDLORD:
BRANDYWINE CIRA, L.P.

By:   Brandywine Cira, L.L.C., its general partner

By:

/s/Stephen P. Rush

Name:

Steven P. Rush

Title:

Vice President, Leasing

Date:

16 February 2022

TENANT:
CABALETTA BIO, INC.

By:

/s/Anup Marda

Name: Anup Marda

Title:

Date:

Chief Financial Officer

15 February 2022

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 10.27

CERTAIN CONFIDENTIAL PORTIONS OF THIS EXHIBIT HAVE BEEN OMITTED AND REPLACED WITH “[***]”. SUCH
IDENTIFIED INFORMATION HAS BEEN EXCLUDED FROM THIS EXHIBIT BECAUSE IT IS (I) NOT MATERIAL AND (II) THE
TYPE OF INFORMATION THAT THE REGISTRANT TREATS AS PRIVATE OR CONFIDENTIAL.

AMENDMENT NO. 3 TO SPONSORED RESEARCH AGREEMENT

This Amendment  No.  3  to  the  Sponsored  Research Agreement  (“ Amendment 3”)  by  and  between  by  and  between  The  Trustees  of  the
University of Pennsylvania, a Pennsylvania nonprofit corporation (“Penn”), with offices located at Penn Center for Innovation, 3600 Civic Center Blvd,
9th Floor, Philadelphia, PA 19104-4310, and Cabaletta Bio, Inc., a Delaware corporation ,  having  a  place  of  business  at  2929 Arch  Street,  Suite  600,
Philadelphia, PA 19104 (formerly Tycho Therapeutics, Inc., a Delaware corporation having a place of business at 501 Northwick Lane, Villanova, PA
19085) (“Sponsor”) is effective as of December 17, 2021 (“ Amendment Effective Date”).  Penn and Sponsor may be referred to herein as a “ Party” or,
collectively, as “Parties.”

Penn and Sponsor may be referred to herein as a “ Party” or, collectively, as “Parties”.

RECITALS:

WHEREAS, the Parties entered into a Sponsored Research Agreement dated April 23, 2018 (“ Agreement”), as amended by Amendment
No. 1 dated May 1, 2020 (“Amendment 1”) and Amendment No. 2 dated May 1, 2020 (“ Amendment 2”). Capitalized terms used but not defined herein
shall have the meanings ascribed to them in the Agreement, as amended by Amendment 1 and Amendment 2; and

WHEREAS, the Parties now desire to amend the Agreement as set forth herein.

 NOW, THEREFORE, in consideration of the various promises and undertakings set forth herein, the Parties agree as follows:

1.

Scope of work.  

The  scope  of  work  to  be  performed  in  accordance  with  the  Agreement,  as  amended  by  Amendment  1  and  Amendment  2,  is  hereby
supplemented to add to the additional workplan detailed in Attachment A-2 hereto (“Amendment 3 Workplan”).

2.

Term. Section 7.1 of the Agreement is hereby deleted and replaced with the following:

“Term. (a) The term of this Agreement as it applies to the Original Workplan shall begin on the Effective Date of the Agreement
(April 23, 2018) and shall end on [***] unless terminated sooner pursuant to Sections 2.2 or 7.2 of the Agreement.  

(b) The term of this Agreement as it applies to the Supplemental Workplan shall begin on the [***] and shall end on

[***] unless terminated sooner pursuant to Sections 2.2 or 7.2 of the Agreement.

ACTIVE/115433160.1

 
 
 
 
 
 
(c) The term of this Agreement as it applies to the Amendment 3 Workplan shall begin on the [***] and shall end

[***] unless terminated sooner pursuant to Sections 2.2 or 7.2 of the Agreement.

(d) The term of the Agreement as it applies to the Original Workplan, the Supplemental Workplan, or the Amendment
3  Workplan  may  be  extended  or  renewed  only  by  mutual  written  agreement  signed  by  duly  authorized  representatives  of  both
Parties.”

3.

4.

5.

Budget and Payment Terms.  The total budget for the Amendment 3 Workplan is detailed in Exhibit 2 to Attachment A-2.  

Entire Agreement of the Parties; Amendments .  The Agreement, including any Exhibits and as amended by Amendment 1, Amendment
2 and Amendment 3, constitutes and contains the entire understanding and agreement of the Parties respecting the subject matter hereof and
cancel and supersedes any and all prior negotiations, correspondence, understandings and agreements between the Parties, whether oral or
written, regarding such subject matter.  No waiver, modification or amendment of any provision of the Agreement and/or Amendment 1,
Amendment  2,  and/or  this  Amendment  3  shall  be  valid  or  effective  unless  made  in  a  writing  referencing  the  Agreement  and/or  this
Amendment 1, this Amendment 2, and/or this Amendment 3 and signed by a duly authorized officer of each Party.

 Counterparts .  This Amendment 3 may be executed in counterparts, each of which will be deemed an original, and all of which together
will be deemed to be one and the same instrument.  A portable document format (PDF) or electronic copy of this Amendment 3, including
the signature pages, will be deemed an original.

IN WITNESS WHEREOF, the duly authorized representatives of the Parties hereby execute this Amendment as of the date first written

above.

THE TRUSTEES OF THE
UNIVERSITY OF PENNSYLVANIA

  CABALETTA BIO, INC.

By:

[***]Name: [***]Title: [***]

By:

/s/ Steven Nichtberger

  Name: Steven Nichtberger, M.D.

Title: President and CEO

I have read and understood the responsibilities of the
Principal Investigator:

By:
Name:

/s/ Aimee Payne
Aimee Payne

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Attachment A-2

Summary of Supplemental Sponsored Research

Scope of Work:

Detailed in Exhibit 1 hereto

Principal Investigator – [***]

Representative of Sponsor – [***]

Report Schedule:

For final report of Phase 1 within [***]after completion of Phase 1.  

Budget:

Detailed in Exhibit 2 hereto. Payments under this Agreement will be payable within [***] of Sponsor’s receipt of an invoice from Penn.

Payment Schedule:

Date Payment Due

Amount of Payment Due

Phase I
Within [***] of Sponsor’s receipt of an invoice to be issued on the [***]

$[***]

 
 
 
 
 
 
 
 
 
 
 
Exhibit 1 to Attachment A-2

[***]

Exhibit 2 to Attachment A-2
Budget

[***]

 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
   
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 Exhibit 10.28

EMPLOYMENT AGREEMENT

This Employment Agreement (“Agreement”) is made between Cabaletta Bio, Inc., a Delaware corporation (the “Company”), and

_____________________ (the “Executive”) and is effective [as of the date hereof] [as of the closing of the Company’s first underwritten
public offering of its equity securities pursuant to an effective registration statement under the Securities Act of 1933, as amended] (the
“Effective Date”).  [Except with respect to the Restrictive Covenant Agreement and the Equity Documents (each as defined below), this
Agreement supersedes in all respects all prior agreements between the Executive and the Company regarding the subject matter herein,
including without limitation (i) the letter agreement between the Executive and the Company dated ______ (the “Prior Agreement”), and (ii)
any offer letter, employment agreement or severance agreement].

WHEREAS, the Company desires to [continue to] employ the Executive and the Executive desires to [continue to] be employed by

the Company on the [new] terms and conditions contained herein.

NOW, THEREFORE, in consideration of the mutual covenants and agreements herein contained and other good and valuable

consideration, the receipt and sufficiency of which is hereby acknowledged, the parties agree as follows:

1.

Employment.

(a)

Term.   The Company shall employ the Executive and the Executive shall be employed by the Company

pursuant to this Agreement commencing as of the Effective Date and continuing until such employment is terminated in accordance with the
provisions hereof (the “Term”).  The Executive’s employment with the Company will [continue to] be “at will,” meaning that the Executive’s
employment may be terminated by the Company or the Executive at any time and for any reason subject to the terms of this Agreement.

(b)

Position and Duties.  The Executive shall serve as the [Title] of the Company and shall have such powers and
duties as may from time to time be prescribed by the [Board of Directors (the “Board”)]1/[Chief Executive Officer (the “CEO”) or other duly
authorized executive]2.  [In addition, the Company shall cause the Executive to be nominated for election to the Board and to be recommended
to the stockholders for election to the Board as long as the executive remains the Chief Executive Officer of the Company (the “CEO”),
provided the Executive shall resign from the Board and from any related positions upon ceasing to serve as CEO for any reason.]3  The
Executive shall devote the Executive’s full working time and efforts to the business and affairs of the Company.  Notwithstanding the
foregoing, the Executive may serve on other boards of directors, with the approval of the Board[ of Directors of the Company (the “Board”)]4,
or engage in religious, charitable or other community activities as long as such services and activities are disclosed to the Board and do not
interfere with the Executive’s performance of the Executive’s duties to the Company.  To the extent applicable, the Executive shall be deemed
to have resigned from all officer and board member positions that the Executive holds with the Company or any of its respective subsidiaries
and affiliates upon the termination of the Executive’s employment for any reason.  The Executive shall execute any documents in reasonable
form as may be requested to confirm or effectuate any such resignations.

1 For CEO agreement.
2 For other executives’ agreements.
3 For CEO agreement.  
4 For other executives’ agreements.

ACTIVE/100854405.3  

 
 
 
 
 
 
2.

Compensation and Related Matters.

(a)

Base Salary.  The Executive’s initial base salary shall be paid at the rate of  $[__________] per year.  [The

Executive’s base salary will increase to $___________ effective [_________], 20[__], subject to the Executive’s continued employment.]  The
Executive’s base salary shall be subject to periodic review by the Board or the Compensation Committee of the Board (the “Compensation
Committee”).  The base salary in effect at any given time is referred to herein as “Base Salary.”  The Base Salary shall be payable in a manner
that is consistent with the Company’s usual payroll practices for executive officers.

(b)

Incentive Compensation.  The Executive shall be eligible to receive cash incentive compensation as

determined by the Board or the Compensation Committee from time to time.  The Executive’s initial target annual incentive compensation
shall be [___] percent of the Executive’s Base Salary; [provided that any annual incentive compensation awarded to the Executive with respect
to performance in calendar year 2019 will be pro-rated based on (i) the target bonus in effect prior to the Effective Date for the period of time
the Executive was employed in calendar year 2019 prior to the Effective Date and (ii) the target bonus set forth in this Section 2(b) for the
period of time the Executive is employed between the Effective Date and December 31, 2019.]  [The Executive’s annual incentive
compensation with respect to performance in calendar year [___] will be prorated based on the Effective Date.] The target bonus in effect at
any given time is referred to herein as “Target Bonus.”  The actual amount of the Executive’s annual incentive compensation, if any, shall be
determined in the sole discretion of the Board or the Compensation Committee, subject to the terms of any applicable incentive compensation
plan that may be in effect from time to time.  Except as otherwise provided herein, to earn incentive compensation, the Executive must be
employed by the Company on the day such incentive compensation is paid.    

(c)

Expenses.  The Executive shall be entitled to receive prompt reimbursement for all reasonable expenses

incurred by the Executive during the Term in performing services hereunder, in accordance with the policies and procedures then in effect and
established by the Company for its executive officers.

employee benefit plans in effect from time to time, subject to the terms of such plans.  

(d)

Other Benefits.  The Executive shall be eligible to participate in or receive benefits under the Company’s

ACTIVE/100854405.3  

 
 
 
 
 
Paid Time Off.  The Executive shall be eligible to accrue up to [___] weeks of paid vacation per calendar year
in accordance with the Company’s vacation policy, as in effect from time to time.  The Executive shall also be eligible for Company designated
holidays.

(e)

(f)

Equity.  [The equity awards held by the Executive shall continue to be governed by the terms and conditions of

the Company’s applicable equity incentive plan(s) and the applicable award agreement(s) governing the terms of such equity awards held by
the Executive (collectively, the “Equity Documents”); provided, however, and] [Subject to the approval of the Board, on or after the Effective
Date, the Executive will be granted an incentive stock option to purchase [___] shares of the Company’s common stock with an exercise price
per share equal to the fair market value of the Company’s common stock as determined by the Board on the date of the grant, and subject to
vesting and other terms and conditions set forth in the Company’s stock option and grant plan (the “Plan”) and the applicable stock option
agreement (the “Initial Stock Award”, and together with the Plan, the “Equity Documents”).  The Initial Stock Award shares shall vest as
follows: [___], provided that as of each such vesting date the Executive is still providing services to the Company.  ] [N]otwithstanding
anything to the contrary in the Equity Documents, Section 6(a)(ii) of this Agreement shall apply in the event of a termination by the Company
without Cause or by the Executive for Good Reason in either event within the Change in Control Period (as such terms are defined below).

3.
following circumstances:

Termination.  The Executive’s employment hereunder may be terminated without any breach of this Agreement under the

(a)

(b)

Death.  The Executive’s employment hereunder shall terminate upon death.

Disability.  The Company may terminate the Executive’s employment if the Executive is disabled and unable

to perform the essential functions of the Executive’s then existing position or positions under this Agreement with or without reasonable
accommodation for a period of 180 days (which need not be consecutive) in any 12-month period.  If any question shall arise as to whether
during any period the Executive is disabled so as to be unable to perform the essential functions of the Executive’s then existing position or
positions with or without reasonable accommodation, the Executive may, and at the request of the Company shall, submit to the Company a
certification in reasonable detail by a physician selected by the Company to whom the Executive or the Executive’s guardian has no reasonable
objection as to whether the Executive is so disabled or how long such disability is expected to continue, and such certification shall for the
purposes of this Agreement be conclusive of the issue.  The Executive shall cooperate with any reasonable request of the physician in
connection with such certification.  If such question shall arise and the Executive shall fail to submit such certification, the Company’s
determination of such issue shall be binding on the Executive.  Nothing in this Section 3(b) shall be construed to waive the Executive’s rights,
if any, under existing law including, without limitation, the Family and Medical Leave Act of 1993, 29 U.S.C. §2601 et seq. and the Americans
with Disabilities Act, 42 U.S.C. §12101 et seq.  

ACTIVE/100854405.3  

 
 
 
 
 
Cause.  For purposes of this Agreement, “Cause” shall mean any of the following:  

(c)

Termination by Company for Cause.  The Company may terminate the Executive’s employment hereunder for

fraudulent or which is grossly negligent;

(i)

conduct by the Executive in connection with the Executive’s service to the Company that is

misdemeanor involving deceit, dishonesty or fraud related to the Executive’s employment;

(ii)

the commission by the Executive of acts satisfying the elements of (A) any felony or (B) a

the Board] which, if curable, is not cured by the Executive within 30 days following the Executive’s receipt of written notice from the
Company;

(iii)

the Executive’s willful failure or refusal to comply with lawful directives of the [Board]/[CEO or

representations, warranties, covenants and/or obligations under this Agreement or the Restrictive Covenant Agreement;

(iv)

the Executive’s willful material breach of a written Company policy or the Executive’s

Executive within 30 days following the Executive’s receipt of written notice from the Company;

(v)

materially unsatisfactory performance by the Executive which, if curable, is not cured by the

affiliates; and/or

(vi)

material misconduct by the Executive which discredits or damages the Company or any of its

the Executive’s failure to cooperate with a bona fide internal investigation or an investigation by
regulatory or law enforcement authorities, after being instructed by the Company to cooperate, or the willful destruction or failure to preserve
documents or other materials known to be relevant to such investigation or the inducement of others to fail to cooperate or to produce
documents or other materials in connection with such investigation.

(vii)

(d)

Termination by the Company without Cause.  The Company may terminate the Executive’s employment

hereunder at any time without Cause.  Any termination by the Company of the Executive’s employment under this Agreement which does not
constitute a termination for Cause under Section 3(c) and does not result from the death or disability of the Executive under Section 3(a) or (b)
shall be deemed a termination without Cause.

(e)

Termination by the Executive.  The Executive may terminate employment hereunder at any time for any

reason, including but not limited to, Good Reason.  For purposes of this Agreement, “Good Reason” shall mean that the Executive has
completed all steps of the Good Reason Process (hereinafter defined) following the first occurrence of any of the following events without the
Executive’s consent (each, a “Good Reason Condition”):  

ACTIVE/100854405.3  

 
 
 
 
(i)
12 months following a Change in Control];5

a material diminution in the Executive’s responsibilities, authority or duties [, in each case within the

(ii)

(iii)

current location; or

a material diminution in the Executive’s Base Salary;

a relocation of the Executive’s principal place of employment by more than 50 miles from the

The “Good Reason Process” consists of the following steps:

(iv)

a material breach of this Agreement by the Company.  

(i)

(ii)

the Executive reasonably determines in good faith that a Good Reason Condition has occurred;

the Executive notifies the Company in writing of the first occurrence of the Good Reason Condition

within 90 days of such condition;

days following such notice (the “Cure Period”), to remedy the Good Reason Condition;

(iii)

the Executive cooperates in good faith with the Company’s efforts, for a period of not less than 30

(iv)

(v)

notwithstanding such efforts, the Good Reason Condition continues to exist; and

the Executive terminates employment within 30 days after the end of the Cure Period.  

If the Company cures the Good Reason Condition during the Cure Period, Good Reason shall be deemed not to have occurred.

If the Executive’s employment with the Company is terminated for any reason, the Company shall pay or provide to the Executive (or to the
Executive’s authorized representative or estate) (i) any Base Salary plus any accrued but unused vacation, earned through the Date of
Termination; (ii) unpaid expense reimbursements (subject to, and in accordance with, Section 2(c) of this Agreement); and (iii) any vested
benefits the Executive may have under any employee benefit plan of the Company through the Date of Termination, which vested benefits
shall be paid and/or provided in accordance with the terms of such employee benefit plans (collectively, the “Accrued Obligations”).

4.

Notice and Date of Termination.

(a)

Notice of Termination

5 Bracketed language applies only to non-CEO executives.

ACTIVE/100854405.3  

 
 
 
 
 
.  Except for termination as specified in Section 3(a), any termination of the Executive’s employment by the Company or any such termination
by the Executive shall be communicated by written Notice of Termination to the other party hereto.  For purposes of this Agreement, a “Notice
of Termination” shall mean a notice which shall indicate the specific termination provision in this Agreement relied upon.

(b)

Date of Termination.  “Date of Termination” shall mean:  (i) if the Executive’s employment is terminated by

death, the date of death; (ii) if the Executive’s employment is terminated on account of disability under Section 3(b) or by the Company for
Cause under Section 3(c), the date on which Notice of Termination is given; (iii) if the Executive’s employment is terminated by the Company
without Cause under Section 3(d), the date on which a Notice of Termination is given or the date otherwise specified by the Company in the
Notice of Termination; (iv) if the Executive’s employment is terminated by the Executive under Section 3(e) other than for Good Reason, 30
days after the date on which a Notice of Termination is given, and (v) if the Executive’s employment is terminated by the Executive under
Section 3(e) for Good Reason, the date on which a Notice of Termination is given after the end of the Cure Period.  Notwithstanding the
foregoing, in the event that the Executive gives a Notice of Termination to the Company, the Company may unilaterally accelerate the Date of
Termination and such acceleration shall not result in a termination by the Company for purposes of this Agreement.

5.

Severance Pay and Benefits Upon Termination by the Company without Cause or by the Executive for Good Reason

Outside the Change in Control Period.  If the Executive’s employment is terminated by the Company without Cause as provided in Section
3(d), or the Executive terminates employment for Good Reason as provided in Section 3(e), each outside of the Change in Control Period (as
defined below), then, in addition to the Accrued Obligations, and subject to (i) the Executive signing a separation agreement and release in a
form and manner satisfactory to the Company, which shall include, without limitation, a general release of claims against the Company and all
related persons and entities, a reaffirmation of all of the Executive’s Continuing Obligations (as defined below), and shall provide that if the
Executive breaches any of the Continuing Obligations, all payments of the Severance Amount shall immediately cease (the “Separation
Agreement and Release”), and (ii) the Separation Agreement and Release becoming irrevocable, all within 60 days after the Date of
Termination (or such shorter period as set forth in the Separation Agreement and Release), which shall include a seven (7) day revocation
period:

“Severance Amount”); and

(a)

the Company shall pay the Executive an amount equal to [___] months of the Executive’s Base Salary (the

(b)

subject to the Executive’s copayment of premium amounts at the applicable active employees’ rate and the

Executive’s proper election to receive benefits under the Consolidated Omnibus Budget Reconciliation Act of 1985, as amended (“COBRA”),
the Company shall pay to the group health plan provider, the COBRA provider or the Executive a monthly payment equal to the monthly
employer contribution that the Company would have made to provide health insurance to the Executive if the Executive had remained
employed by the Company until the earliest of (A) the [__] month anniversary of the Date of Termination; (B) the Executive’s eligibility for
group medical plan benefits under any other employer’s group medical plan; or (C) the cessation of the Executive’s continuation rights under
COBRA; provided, however, if the Company determines that it cannot pay such amounts to the group health plan provider or the COBRA
provider (if applicable) without potentially violating

ACTIVE/100854405.3  

 
 
 
 
applicable law (including, without limitation, Section 2716 of the Public Health Service Act), then the Company shall convert such payments
to payroll payments directly to the Executive for the time period specified above.  Such payments shall be subject to tax-related deductions and
withholdings and paid on the Company’s regular payroll dates.

The amounts payable under Section 5, to the extent taxable, shall be paid out in substantially equal installments in accordance with the
Company’s payroll practice over [__]6 months commencing within 60 days after the Date of Termination; provided, however, that if the 60-
day period begins in one calendar year and ends in a second calendar year, the Severance Amount, to the extent it qualifies as “non-qualified
deferred compensation” within the meaning of Section 409A of the Internal Revenue Code of 1986, as amended (the “Code”), shall begin to be
paid in the second calendar year by the last day of such 60-day period; provided, further, that the initial payment shall include a catch-up
payment to cover amounts retroactive to the day immediately following the Date of Termination.  Each payment pursuant to this Agreement is
intended to constitute a separate payment for purposes of Treasury Regulation Section 1.409A-2(b)(2).

6.

Severance Pay and Benefits Upon Termination by the Company without Cause or by the Executive for Good Reason

within the Change in Control Period.  The provisions of this Section 6 shall apply in lieu of, and expressly supersede, the provisions of Section
5 if (i) the Executive’s employment is terminated either (a) by the Company without Cause as provided in Section 3(d), or (b) by the Executive
for Good Reason as provided in Section 3(e), and (ii) the Date of Termination is within the 60 days before or 12 months after the occurrence of
the first event constituting a Change in Control (such period, the “Change in Control Period”). These provisions shall terminate and be of no
further force or effect after a Change in Control Period.  

(a)

If the Executive’s employment is terminated by the Company without Cause as provided in Section 3(d) or the

Executive terminates employment for Good Reason as provided in Section 3(e) and in each case the Date of Termination occurs during the
Change in Control Period, then, in addition to the Accrued Obligations, and subject to the signing of the Separation Agreement and Release by
the Executive and the Separation Agreement and Release becoming fully effective, all within the time frame set forth in the Separation
Agreement and Release but in no event more than 60 days after the Date of Termination:

the Company shall pay the Executive a lump sum in cash in an amount equal to [___] times the sum
of (A) the Executive’s then current Base Salary (or the Executive’s Base Salary in effect immediately prior to the Change in Control,
if higher) plus (B) the Executive’s Target Bonus for the then-current year; and

(i)

 (ii)

notwithstanding anything to the contrary in any applicable option agreement or other stock-based

award agreement, all time-based stock options and other stock-based awards subject to time-based vesting held by the Executive (the
“Time-Based Equity Awards”) shall immediately accelerate and become fully exercisable or nonforfeitable as of the later of (i) the
Date of Termination or (ii) the effective date of the Separation Agreement and Release (the “Accelerated Vesting Date”); provided
that any termination or forfeiture of the unvested portion of such Time-Based Equity Awards that

6 This period will match the length of base salary continuation pursuant to (a) above.

ACTIVE/100854405.3  

 
 
 
 
 
 would otherwise occur on the Date of Termination in the absence of this Agreement will be delayed until the effective date of the
Separation Agreement and Release and will only occur if the vesting pursuant to this subsection does not occur due to the absence of
the Separation Agreement and Release becoming fully effective within the time period set forth therein.  Notwithstanding the
foregoing, no additional vesting of the Time-Based Equity Awards shall occur during the period between the Executive’s Date of
Termination and the Accelerated Vesting Date; and

(iii)

subject to the Executive’s copayment of premium amounts at the applicable active employees’ rate
and the Executive’s proper election to receive benefits under COBRA, the Company shall pay to the group health plan provider, the
COBRA provider or the Executive a monthly payment equal to the monthly employer contribution that the Company would have
made to provide health insurance to the Executive if the Executive had remained employed by the Company until the earliest of (A)
the [__]  month anniversary of the Date of Termination; (B) the Executive’s eligibility for group medical plan benefits under any
other employer’s group medical plan; or (C) the cessation of the Executive’s continuation rights under COBRA; provided, however,
if the Company determines that it cannot pay such amounts to the group health plan provider or the COBRA provider (if applicable)
without potentially violating applicable law (including, without limitation, Section 2716 of the Public Health Service Act), then the
Company shall convert such payments to payroll payments directly to the Executive for the time period specified above.  Such
payments shall be subject to tax-related deductions and withholdings and paid on the Company’s regular payroll dates.  

The amounts payable under this Section 6(a), to the extent taxable, shall be paid or commence to be paid within 60 days after the Date of
Termination; provided, however, that if the 60-day period begins in one calendar year and ends in a second calendar year, such payments to the
extent they qualify as “non-qualified deferred compensation” within the meaning of Section 409A of the Code, shall be paid or commence to
be paid in the second calendar year by the last day of such 60-day period.  For the avoidance of doubt, in the event that the Executive’s Date of
Termination is within the 60 days before a Change in Control and the Executive has signed the Separation Agreement and Release that has
become irrevocable and is entitled to the benefits under Section 5 of this Agreement, then the Executive will receive the benefits set forth in
this Section 6 following the occurrence of a Change in Control; provided that the lump sum amount to be paid to the Executive pursuant to
Section 6(a)(i) will be decreased by any benefits previously paid to the Executive pursuant to Section 5, and the Executive will receive no
further benefits pursuant to Section 5.  In no event may there be duplication of benefits under Section 5 and Section 6.

(b)

Additional Limitation.

(i)

Anything in this Agreement to the contrary notwithstanding, in the event that the amount of any

compensation, payment or distribution by the Company to or for the benefit of the Executive, whether paid or payable or distributed
or distributable pursuant to the terms of this Agreement or otherwise, calculated in a manner consistent with Section 280G of the
Code, and the applicable regulations thereunder (the “Aggregate Payments”), would be subject to the excise tax imposed by Section
4999 of

ACTIVE/100854405.3  

 
 
 
 
the Code, then the Aggregate Payments shall be reduced (but not below zero) so that the sum of all of the Aggregate Payments shall
be $1.00 less than the amount at which the Executive becomes subject to the excise tax imposed by Section 4999 of the Code;
provided that such reduction shall only occur if it would result in the Executive receiving a higher After Tax Amount (as defined
below) than the Executive would receive if the Aggregate Payments were not subject to such reduction.  In such event, the Aggregate
Payments shall be reduced in the following order, in each case, in reverse chronological order beginning with the Aggregate
Payments that are to be paid the furthest in time from consummation of the transaction that is subject to Section 280G of the
Code:  (1) cash payments not subject to Section 409A of the Code; (2) cash payments subject to Section 409A of the Code; (3) equity-
based payments and acceleration; and (4) non-cash forms of benefits; provided that in the case of all the foregoing Aggregate
Payments all amounts or payments that are not subject to calculation under Treas. Reg. §1.280G-1, Q&A-24(b) or (c) shall be
reduced before any amounts that are subject to calculation under Treas. Reg. §1.280G-1, Q&A-24(b) or (c).

(ii)

For purposes of this Section 6(b), the “After Tax Amount” means the amount of the Aggregate

Payments less all federal, state, and local income, excise and employment taxes imposed on the Executive as a result of the
Executive’s receipt of the Aggregate Payments.  For purposes of determining the After Tax Amount, the Executive shall be deemed
to pay federal income taxes at the highest marginal rate of federal income taxation applicable to individuals for the calendar year in
which the determination is to be made, and state and local income taxes at the highest marginal rates of individual taxation in each
applicable state and locality, net of the maximum reduction in federal income taxes which could be obtained from deduction of such
state and local taxes.

(iii)

The determination as to whether a reduction in the Aggregate Payments shall be made pursuant to
Section 6(b)(i) shall be made by a nationally recognized accounting firm selected by the Company (the “Accounting Firm”), which
shall provide detailed supporting calculations both to the Company and the Executive within 15 business days of the Date of
Termination, if applicable, or at such earlier time as is reasonably requested by the Company or the Executive.  Any determination by
the Accounting Firm shall be binding upon the Company and the Executive.

(c)

Definitions.  For purposes of this Section 6, a “Change in Control” shall mean a “Sale Event” as defined in the

Cabaletta Bio, Inc. 2019 Stock Option and Incentive Plan, as may be amended from time to time, but only to the extent such Sale Event is also a
“change in control event” within the meaning of Section 409A of the Code and the regulations promulgated thereunder.

7.

Section 409A.

(a)

Anything in this Agreement to the contrary notwithstanding, if at the time of the Executive’s separation from

service within the meaning of Section 409A of the Code, the Company determines that the Executive is a “specified employee” within the
meaning of Section 409A(a)(2)(B)(i) of the Code, then to the extent any payment or benefit that the Executive becomes entitled to under this
Agreement or otherwise on account of the Executive’s separation

ACTIVE/100854405.3  

 
 
 
 
from service would be considered deferred compensation otherwise subject to the 20 percent additional tax imposed pursuant to Section
409A(a) of the Code as a result of the application of Section 409A(a)(2)(B)(i) of the Code, such payment shall not be payable and such benefit
shall not be provided until the date that is the earlier of (A) six months and one day after the Executive’s separation from service, or (B) the
Executive’s death.  If any such delayed cash payment is otherwise payable on an installment basis, the first payment shall include a catch-up
payment covering amounts that would otherwise have been paid during the six-month period but for the application of this provision, and the
balance of the installments shall be payable in accordance with their original schedule.

(b)

All in-kind benefits provided and expenses eligible for reimbursement under this Agreement shall be provided
by the Company or incurred by the Executive during the time periods set forth in this Agreement.  All reimbursements shall be paid as soon as
administratively practicable, but in no event shall any reimbursement be paid after the last day of the taxable year following the taxable year in
which the expense was incurred.  The amount of in-kind benefits provided or reimbursable expenses incurred in one taxable year shall not
affect the in-kind benefits to be provided or the expenses eligible for reimbursement in any other taxable year (except for any lifetime or other
aggregate limitation applicable to medical expenses).  Such right to reimbursement or in-kind benefits is not subject to liquidation or exchange
for another benefit.

(c)

To the extent that any payment or benefit described in this Agreement constitutes “non-qualified deferred

compensation” under Section 409A of the Code, and to the extent that such payment or benefit is payable upon the Executive’s termination of
employment, then such payments or benefits shall be payable only upon the Executive’s “separation from service.”  The determination of
whether and when a separation from service has occurred shall be made in accordance with the presumptions set forth in Treasury Regulation
Section 1.409A‑1(h).

(d)

The parties intend that this Agreement will be administered in accordance with Section 409A of the Code.  To
the extent that any provision of this Agreement is ambiguous as to its compliance with Section 409A of the Code, the provision shall be read in
such a manner so that all payments hereunder comply with Section 409A of the Code.  Each payment pursuant to this Agreement or the
Restrictive Covenant Agreement is intended to constitute a separate payment for purposes of Treasury Regulation Section 1.409A‑2(b)(2).  The
parties agree that this Agreement may be amended, as reasonably requested by either party, and as may be necessary to fully comply with
Section 409A of the Code and all related rules and regulations in order to preserve the payments and benefits provided hereunder without
additional cost to either party.

(e)

The Company makes no representation or warranty and shall have no liability to the Executive or any other

person if any provisions of this Agreement are determined to constitute deferred compensation subject to Section 409A of the Code but do not
satisfy an exemption from, or the conditions of, such Section.

ACTIVE/100854405.3  

 
 
 
 
8.

Continuing Obligations.

(a)

Restrictive Covenant Agreement.  [The terms of] [As a condition of employment, the Executive is required to

enter into] the Employee Restrictive Covenant Agreement, [dated [______________]] (the “Restrictive Covenant Agreement”), between the
Company and the Executive, attached hereto as Exhibit A, [continue to be in full force and effect and are] [which are] incorporated by
reference as material terms of this Agreement.  For purposes of this Agreement, the obligations in this Section 8 and those that arise in the
Restrictive Covenant Agreement and any other agreement relating to confidentiality, assignment of inventions, or other restrictive covenants
shall collectively be referred to as the “Continuing Obligations.”  

(b)

Third-Party Agreements and Rights.  The Executive hereby confirms that the Executive is not bound by the

terms of any agreement with any previous employer or other party which restricts in any way the Executive’s use or disclosure of information,
other than confidentiality restrictions (if any), or the Executive’s engagement in any business.  The Executive represents to the Company that
the Executive’s execution of this Agreement, the Executive’s employment with the Company and the performance of the Executive’s proposed
duties for the Company will not violate any obligations the Executive may have to any such previous employer or other party.  In the
Executive’s work for the Company, the Executive will not disclose or make use of any information in violation of any agreements with or
rights of any such previous employer or other party, and the Executive will not bring to the premises of the Company any copies or other
tangible embodiments of non-public information belonging to or obtained from any such previous employment or other party.

(c)

Litigation and Regulatory Cooperation.  During and after the Executive’s employment, the Executive shall

cooperate fully with the Company in (i) the defense or prosecution of any claims or actions now in existence or which may be brought in the
future against or on behalf of the Company which relate to events or occurrences that transpired while the Executive was employed by the
Company, and (ii) the investigation, whether internal or external, of any matters about which the Company believes the Executive may have
knowledge or information.  The Executive’s full cooperation in connection with such claims, actions or investigations shall include, but not be
limited to, being available to meet with counsel to answer questions or to prepare for discovery or trial and to act as a witness on behalf of the
Company at mutually convenient times.  During and after the Executive’s employment, the Executive also shall cooperate fully with the
Company in connection with any investigation or review of any federal, state or local regulatory authority as any such investigation or review
relates to events or occurrences that transpired while the Executive was employed by the Company.  The Company shall reimburse the
Executive for any reasonable out‑of‑pocket expenses incurred in connection with the Executive’s performance of obligations pursuant to this
Section 8(c).

(d)

Relief.  The Executive agrees that it would be difficult to measure any damages caused to the Company which

might result from any breach by the Executive of the Continuing Obligations, and that in any event money damages would be an inadequate
remedy for any such breach.  Accordingly, the Executive agrees that if the Executive breaches, or proposes to breach, any portion of the
Continuing Obligations, the Company shall be entitled, in addition to all other remedies that it may have, to an injunction or other appropriate
equitable

ACTIVE/100854405.3  

 
 
 
 
relief to restrain any such breach without showing or proving any actual damage to the Company.

(e)

Protected Disclosures and Other Protected Action.  Nothing in this Agreement shall be interpreted or applied to
prohibit the Executive from making any good faith report to any governmental agency or other governmental entity (a “Government Agency”)
concerning any act or omission that the Executive reasonably believes constitutes a possible violation of federal or state law or making other
disclosures that are protected under the anti-retaliation or whistleblower provisions of applicable federal or state law or regulation.  In addition,
nothing contained in this Agreement limits the Executive’s ability to communicate with any Government Agency or otherwise participate in
any investigation or proceeding that may be conducted by any Government Agency, including the Executive’s ability to provide documents or
other information, without notice to the Company.  In addition, for the avoidance of doubt, pursuant to the federal Defend Trade Secrets Act of
2016, the Executive shall not be held criminally or civilly liable under any federal or state trade secret law or under this Agreement or the
Restrictive Covenant Agreement for the disclosure of a trade secret that (a) is made (i) in confidence to a federal, state, or local government
official, either directly or indirectly, or to an attorney; and (ii) solely for the purpose of reporting or investigating a suspected violation of law;
or (b) is made in a complaint or other document filed in a lawsuit or other proceeding, if such filing is made under seal.

9.

Consent to Jurisdiction.  The parties hereby consent to the jurisdiction of the state and federal courts of the Commonwealth

of Pennsylvania.  Accordingly, with respect to any such court action, the Executive (a) submits to the personal jurisdiction of such courts; (b)
consents to service of process; and (c) waives any other requirement (whether imposed by statute, rule of court, or otherwise) with respect to
personal jurisdiction or service of process.

10.

Integration.  This Agreement constitutes the entire agreement between the parties with respect to the subject matter hereof

and supersedes all prior agreements between the parties concerning such subject matter[, including the Prior Agreement, provided that the
Restrictive Covenant Agreement, and the Equity Documents remain in full force and effect].

11.

Withholding; Tax Effect.  All payments made by the Company to the Executive under this Agreement shall be net of any

tax or other amounts required to be withheld by the Company under applicable law.  Nothing in this Agreement shall be construed to require
the Company to make any payments to compensate the Executive for any adverse tax effect associated with any payments or benefits or for
any deduction or withholding from any payment or benefit.  

12.

Assignment.  Neither the Executive nor the Company may make any assignment of this Agreement or any interest in it,

by operation of law or otherwise, without the prior written consent of the other; provided, however, that the Company may assign its rights and
obligations under this Agreement (including the Restrictive Covenant Agreement) without the Executive’s consent to any affiliate or to any
person or entity with whom the Company shall hereafter effect a reorganization, consolidate with, or merge into or to whom it transfers all or
substantially all of its properties or assets; provided further that if the Executive remains employed or becomes employed by the Company, the
purchaser or any of their affiliates in connection with any such

ACTIVE/100854405.3  

 
 
 
 
transaction, then the Executive shall not be entitled to any payments, benefits or vesting pursuant to Section 5 or pursuant to Section 6 of this
Agreement.  This Agreement shall inure to the benefit of and be binding upon the Executive and the Company, and each of the Executive’s and
the Company’s respective successors, executors, administrators, heirs and permitted assigns.  

13.

Enforceability.  If any portion or provision of this Agreement (including, without limitation, any portion or provision of
any section of this Agreement) shall to any extent be declared illegal or unenforceable by a court of competent jurisdiction, then the remainder
of this Agreement, or the application of such portion or provision in circumstances other than those as to which it is so declared illegal or
unenforceable, shall not be affected thereby, and each portion and provision of this Agreement shall be valid and enforceable to the fullest
extent permitted by law.

14.

Survival.  The provisions of this Agreement shall survive the termination of this Agreement and/or the termination of the

Executive’s employment to the extent necessary to effectuate the terms contained herein.

15.

Waiver.  No waiver of any provision hereof shall be effective unless made in writing and signed by the waiving

party.  The failure of any party to require the performance of any term or obligation of this Agreement, or the waiver by any party of any
breach of this Agreement, shall not prevent any subsequent enforcement of such term or obligation or be deemed a waiver of any subsequent
breach.

16.

Notices.  Any notices, requests, demands and other communications provided for by this Agreement shall be sufficient if

in writing and delivered in person or sent by a nationally recognized overnight courier service or by registered or certified mail, postage
prepaid, return receipt requested, to the Executive at the last address the Executive has filed in writing with the Company or, in the case of the
Company, at its main offices, attention of the Board.

17.

Amendment.  This Agreement may be amended or modified only by a written instrument signed by the Executive and by

a duly authorized representative of the Company.

18.

Effect on Other Plans and Agreements.  An election by the Executive to resign for Good Reason under the provisions of
this Agreement shall not be deemed a voluntary termination of employment by the Executive for the purpose of interpreting the provisions of
any of the Company's benefit plans, programs or policies.  Nothing in this Agreement shall be construed to limit the rights of the Executive
under the Company’s benefit plans, programs or policies except as otherwise provided in Section 8 hereof, and except that the Executive shall
have no rights to any severance benefits under any Company severance pay plan, offer letter or otherwise. In the event that the Executive is
party to an agreement with the Company providing for payments or benefits under such plan or agreement and under this Agreement, the terms
of this Agreement shall govern and the Executive may receive payment under this Agreement only and not both.  Further, Section 5 and
Section 6 of this Agreement are mutually exclusive and in no event shall the Executive be entitled to payments or benefits pursuant to both
Section 5 and Section 6 of this Agreement.  

ACTIVE/100854405.3  

 
 
 
 
19.

Governing Law.  This is a Pennsylvania contract and shall be construed under and be governed in all respects by the laws
of the Commonwealth of Pennsylvania without giving effect to the conflict of laws principles thereof.  With respect to any disputes concerning
federal law, such disputes shall be determined in accordance with the law as it would be interpreted and applied by the United States Court of
Appeals for the Third Circuit.

20.

[Conditions.  Notwithstanding anything to the contrary herein, the effectiveness of this Agreement shall be conditioned
on (i) the Executive’s satisfactory completion of reference and background checks, if so requested by the Company, and (ii) the Executive’s
submission of satisfactory proof of the Executive’s legal authorization to work in the United States.]

21.

Counterparts.  This Agreement may be executed in any number of counterparts, each of which when so executed and

delivered shall be taken to be an original; but such counterparts shall together constitute one and the same document.

IN WITNESS WHEREOF, the parties have executed this Agreement effective on the Effective Date.

CABALETTA BIO, INC.

By:
Its:

[EXECUTIVE]

[Name]

ACTIVE/100854405.3  

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit A

Employee Restrictive Covenant Agreement

ACTIVE/100854405.3  

 
 
 
  
 
 
 
 
 
 Exhibit 10.29

CERTAIN CONFIDENTIAL PORTIONS OF THIS EXHIBIT HAVE BEEN OMITTED AND REPLACED WITH “[***]”. SUCH
IDENTIFIED INFORMATION HAS BEEN EXCLUDED FROM THIS EXHIBIT BECAUSE IT IS (I) NOT MATERIAL AND (II) THE
TYPE OF INFORMATION THAT THE REGISTRANT TREATS AS PRIVATE OR CONFIDENTIAL.

SPONSORED RESEARCH AGREEMENT

This Sponsored Research Agreement (“ Agreement”) is dated as of December 23, 2021 (the “ Effective Date”) by and between The Trustees
of the University of Pennsylvania, a Pennsylvania nonprofit corporation (“Penn”), with offices located at Penn Center for Innovation, 3600 Civic Center
Blvd, 9th Floor, Philadelphia, PA 19104-4310, and Cabaletta Bio, Inc., a Delaware corporation (“ Sponsor”), having a place of business at 2929 Arch
Street, Suite 600, Philadelphia, PA 19104.  Penn and Sponsor may be referred to herein as a “Party” or, collectively, as “Parties”.

RECITALS:

WHEREAS, Penn and Sponsor are entering into this Agreement since Sponsor desires to fund the research of Drew Weissman, MD, PhD of

Penn’s Perelman School of Medicine in certain specific areas;

WHEREAS, Sponsor desires to support such research conducted by Penn in accordance with the terms and conditions of this Agreement;

WHEREAS, the research program contemplated by this Agreement is of mutual interest to Sponsor and Penn and furthers the educational,
scholarship  and  research  objectives  of  Penn  as  a  nonprofit,  tax-exempt,  educational  institution,  and  may  benefit  both  Sponsor  and  Penn  through  the
creation or discovery of new inventions;

WHEREAS,  the  Parties,  have  entered  into  a  license  agreement  and  sponsored  research  agreements  for  the  development  and

commercialization of chimeric autoantibody receptor (CAAR) T cells; and

WHEREAS, the Parties have entered into an option agreement concurrently with this Agreement for certain patent rights related to targeted

mRNA-LNP technology invented by Drew Weissman MD, PhD and others at Penn.

NOW, THEREFORE, in consideration of the various promises and undertakings set forth herein, the Parties agree as follows:

1.1

1.2

1.3

ARTICLE 1

DEFINITIONS

“Antigen Group I” means [***].

“Antigen Group II” means [***].

“Background IP Option Agreement ” means the option agreement between the Parties with the same Effective Date as the Agreement
related to targeted mRNA-LNP technology invented in the Weissman laboratory at Penn.

1

 
 
1.4

1.5

1.6

1.7

1.8

1.9

1.10

1.11

1.12

1.13

1.14

1.15

“mRNA Chimeric Autoantibody Receptor Product” or “mRNA CAAR Product” means [***].

“Chimeric Autoantibody Receptor T Cell Product” or “CAAR T Product” means [***].

“mRNA Chimeric Autoantibody Receptor T Cell Product ” or “mRNA CAAR T Product” is a [***].

“CAAR-Potentiating mRNA Vaccine Product” means [***].

“Field of Use” means the following subfields (each a “Subfield”):  [***].

“License Agreement” means the Cabaletta Amended and Restated License Agreement ( CARLA) effective July 23, 2019 by and among
Penn, CHOP, and Cabaletta Bio, as amended by its First Amendment dated May 1, 2020 and its Second Amendment dated October 19,
2021.

“mRNA-Enabled CAAR Products” means [***].

“Penn Intellectual Property” means Related Intellectual Property and Unrelated Intellectual Property, each as defined below.

“Principal Investigator” means Drew Weissman, MD, PhD who has agreed to serve as faculty investigator for the Sponsored Research
and shall be responsible for the conduct, supervision and administration of the Sponsored Research.

“Related Intellectual Property” means all inventions, whether patentable or not, that are (a) conceived (as determined by United States
patent law) in the conduct of the Sponsored Research during the Term, and (b) during the Term either (i) reduced to practice (as determined
by  United  States  patent  law)  in  the  conduct  of  the  Sponsored  Research,  or  (ii)  disclosed  to  Penn’s  Penn  Center  for  Innovation  on  an
invention  disclosure  form,  and  (c)  that  are  related  to  or  have  applicability  in  connection  with  the  development  and  research  of  [***],
including,  in  each  case,  all  United  States  and  foreign  patent  applications  claiming  said  patentable  inventions,  including  any  divisional,
continuation, continuation-in-part (to the extent that the claims are directed to said patentable inventions), and foreign equivalents thereof,
as  well  as  any  patents  issued  thereon  or  reissues  or  reexaminations  thereof.    For  clarity,  Related  Intellectual  Property  also  includes  all
significant copyrights and copyrightable software created in the conduct of the Sponsored Research during the term of this Agreement and
that have applicability in connection with the development and research of [***].

“Penn  mRNA  Information”  means  any  know-how,  materials,  technical  information,  data,  methods  and  other  information  that  is  (a)
necessary or useful for the research, development, manufacturing, commercialization, application, use or practice, as applicable, of Penn
Intellectual Property or any [***], (b) not any construct directed against CD 19, (c) emergent from performance of the Sponsored Research
in the laboratory of Dr. Drew Weissman, (d) controlled by Penn, and (e) identified and clearly documented in a discrete written form.

“Research Results” means all data and information which are generated in the performance of the Sponsored Research during the term of
this Agreement.  Research Results expressly excludes Penn Intellectual Property.

1.16

“Sponsored Research” means the research program described in Attachment A to this Agreement.

2

 
1.17

“Unrelated Intellectual Property” means all inventions, whether patentable or not, that are (a) conceived (as determined by United States
patent law) in the conduct of the Sponsored Research during the Term, and (b) during the Term either (i) reduced to practice (as determined
by  United  States  patent  law)  in  the  conduct  of  the  Sponsored  Research  or  (ii)  disclosed  to  Penn’s  Penn  Center  for  Innovation  on  an
invention disclosure form, and that are not a) Related Intellectual Property or b) an invention directed against CD 19, including all United
States and foreign patent applications claiming said patentable inventions, including any divisional, continuation, continuation-in-part (to
the extent that the claims are directed to said patentable inventions), and foreign equivalents thereof, as well as any patents issued thereon or
reissues or reexaminations thereof.

1.18

Other Terms.  The definition of each of the following terms is set forth in the section of the Agreement indicated below.

Defined Term

Agreement
Confidential Information
Effective Date
First Refusal Period
Future CAAR Target
Option Exercise Notice
Option Period
Negotiation Period
Party or Parties
Penn
Penn Indemnitees
Sponsor

Section
Preamble
6.1
Preamble
5.6.3
5.6.3
5.6.1
5.6.1
5.6.1
Preamble
Preamble
8.2
Preamble

ARTICLE 2

SPONSORED RESEARCH

2.1

2.2

3.1

Conduct.  Penn shall commence the Sponsored Research after the Effective Date of this Agreement and upon payment by Sponsor of any
funds  owed,  and  shall  conduct  such  Sponsored  Research  in  accordance  with  the  terms  and  conditions  of  this  Agreement.    Sponsor
acknowledges that Penn and the Principal Investigator shall have the freedom to conduct and supervise the Sponsored Research in a manner
consistent with Penn’s educational and research missions.

Principal Investigator.  If the services of the Principal Investigator become unavailable to Penn for any reason, Penn shall be entitled to
designate another member of its faculty who is acceptable to Sponsor to serve as the Principal Investigator of the Sponsored Research.  If a
substitute  Principal  Investigator  has  not  been  designated  within  [***]  after  the  original  Principal  Investigator  ceases  his  or  her  services
under this Agreement, either Party may terminate this Agreement upon written notice thereof to the other Party, subject to the provisions of
ARTICLE 7.

ARTICLE 3

REIMBURSEMENT OF COSTS & PAYMENT

Reimbursement.  Sponsor shall reimburse Penn for an amount equal to its expenditures and reasonable overhead incurred in the conduct of
the Sponsored Research in an amount not to exceed the total amount of [***] as set forth in Attachment A.  Sponsor acknowledges that this
amount is a good faith estimate only and not a guarantee of the cost to conduct the Sponsored Research.  If at

3

 
 
any time Penn determines that it will require additional funds for the Sponsored Research, it shall notify Sponsor and provide an estimate of
the additional amount.  Sponsor shall not be liable for any costs in excess of the amount of [***] unless it has agreed in writing to provide
additional funds.  All amounts provided by Sponsor shall be used only for the Sponsored Research.

3.2

Payment.    Sponsor  shall  make  payments  in  advance  to  Penn  in  accordance  with  the  payment  schedule  set  forth  in  Attachment A .   All
payments shall clearly identify the Principal Investigator, Penn ERA Number [***], and the term “sponsored research”.  All payments are
to be payable in United States dollars, and if by check, made out to “The Trustees of the University of Pennsylvania”, and sent to:

[***]For all payments made by wire transfer (preferred for sponsored research agreements), banking information is as follows:

Banking Information:

Bank Name:
Bank Address:
ACH Coordinator:
Account Title:
Account Type:
Account #:
ABA Routing #:
SWIFT CODE:
CHIPS:
Reference:

[***]
[***]
[***]
[***]
[***]
[***]
[***]
[***]
[***]
[***]

3.3

4.1

4.2

4.3

Equipment.    Title  to  any  equipment,  laboratory  animals,  or  any  other  materials  made  or  acquired  with  funds  provided  under  this
Agreement shall vest in Penn, and such equipment, animals, or materials shall remain the property of Penn following termination of this
Agreement.

ARTICLE 4

RESEARCH RESULTS; RECORDS AND REPORTS

Research Results.  Sponsor shall have the right to use Research Results disclosed to Sponsor in records and reports for any lawful purpose
subject  to  the  limitations  in  Section  6.3.    Sponsor  shall  need  to  obtain  a  license  to  use  Research  Results  from  Penn  if  such  use  would
infringe any copyright or any claim of a patent application or issued patent owned by Penn, except to the extent such license is granted
pursuant to this Agreement or any other agreement between the Parties.

Records.  Principal Investigator shall maintain records of the results of the Sponsored Research and shall provide Sponsor with reports of
the progress and results of the Sponsored Research in accordance with Attachment A.  Penn shall maintain records of the use of the funds
provided by Sponsor and no later than [***] following the end of each calendar quarter, shall provide to Sponsor a summary report of the
use of such funds during such calendar quarter.

Research Reports.  Penn hereby grants Sponsor a royalty-free, nontransferable, non-exclusive right to copy, reproduce and distribute any
research  reports  furnished  to  Sponsor  under  this  Agreement,  or  any  excerpts  or  portions  thereof,  subject  to  the  limitations  in  Section
6.3.  Sponsor may not charge fees for said research reports, use said research reports for advertising or

4

 
 
promotional activities, or alter or modify said research reports (other than creating excerpts or portions thereof) without the prior written
permission of Penn.

ARTICLE 5

INTELLECTUAL PROPERTY

5.1

5.2

5.3

Penn Intellectual Property.  Penn shall retain all right, title and interest in and to Penn Intellectual Property and any patents, copyrights,
software and tangible research materials and other intellectual property related thereto.

Disclosure.    Principal  Investigator  shall  provide  Penn  and  Sponsor  a  written  disclosure  of  any  Penn  Intellectual  Property  reasonably
considered patentable.  After Sponsor has confirmed receipt of such disclosure (which confirmation can be by email and shall be delivered
within [***] of Sponsor’s receipt of such disclosure), Sponsor shall advise Penn in writing, no later than [***] after such confirmation of
receipt of such disclosure, whether it requests Penn to file and prosecute patent applications related to such Penn Intellectual Property.  If
Sponsor does not request Penn to file and prosecute such patent applications, Penn may proceed with such preparation and prosecution at its
own  cost  and  expense,  provided  that  Penn  will  first  notify  Sponsor  of  its  intent  to  do  so.    Sponsor  shall  have  [***]  from  Sponsor’s
confirmed receipt of such notification to notify Penn that it is electing to retain its rights to such Penn Intellectual Property under Section
5.6, and if Sponsor provides such notification, the terms of Section 5.3 shall apply, including Sponsor’s obligation to pay patent expenses,
as if Sponsor had requested that Penn file and prosecute such patent applications.  If Sponsor fails to so notify Penn of such election, then
Penn may proceed with such preparation and prosecution at its own cost and expense, and such patent applications shall be excluded from
Sponsor’s option under Section 6 hereof, provided, however, that upon Sponsor’s request, Penn shall update Sponsor on the filing status of
any patent applications related to such Penn Intellectual Property.

Prosecution.    Except  as  may  otherwise  be  agreed  by  the  Parties,  Penn  shall  control  the  preparation  and  prosecution  of  all  patent
applications and the maintenance of all patents related to Penn Intellectual Property.    With  regard  to  any  patent  applications  filed  at  the
request and expense of Sponsor, Penn will, through its patent counsel, consult with Sponsor on patent prosecution.  The Parties intend that
the  common  interest  privilege  will  apply  to  such  consultation,  but  in  no  event  shall  such  consultation  be  construed  to  imply  that  either
Party’s counsel represents the other Party in connection with such patent filings and/or prosecution.  Sponsor shall reimburse Penn within
[***] after receipt of invoice for all documented out-of-pocket patent and legal expenses incurred by Penn in connection with the filing and
prosecution  of  the  patent  applications  and  maintenance  of  the  patents  that  Sponsor  has  requested  Penn  to  prosecute  under  Section  5.2
hereof,  according  to  the  following  schedule:    (a)  for  Related  Intellectual  Property  subject  to  an  exclusive  option,  the  Sponsor  shall
reimburse  all  patent  and  legal  expenses;  (b)  for  Unrelated  Intellectual  Property  subject  to  a  non-exclusive  option,  the  Sponsor  shall
reimburse  pro-rata  with  other  active  commercial  licensees  or  optionees,  and  [***]  of  the  expenses  if  there  do  not  exist  any  other  active
commercial licensees or optionees, in each case, determined at the time the expenses are incurred.  Penn shall provide prompt written notice
to  Sponsor  of  the  existence  of  any  such  commercial  licensee  or  optionee.    For  the  avoidance  of  doubt,  in  the  event  Sponsor  does  not
exercise its option rights under Section 5.6 of this Agreement with respect to any  Related  Intellectual  Property  or  Unrelated  Intellectual
Property  during  the  applicable  Option  Period,  or  if  the  Parties  are  otherwise  unable  to  execute  an  agreement  pursuant  to  which  Sponsor
receives a license to any such Related Intellectual Property or Unrelated Intellectual Property during the applicable Negotiation Period, then
Sponsor shall have no further obligation to reimburse Penn for any patent and legal expenses

5

 
5.4

5.5

with  respect  to  such  Related  Intellectual  Property  or  Unrelated  Intellectual  Property  following  the  expiration  of  such  Option  Period  or
Negotiation Period, as applicable.

Software.  Principal Investigator shall provide Penn and Sponsor a written disclosure of any copyrightable software created in the conduct
of the Sponsored Research during the term of this Agreement that Principal Investigator reasonably considers to be scientifically valuable,
provided that Principal Investigator shall have no obligation to provide the source code for such software.

Non-Exclusive Internal Research License.  Penn hereby grants to Sponsor a non-transferable (except as set forth in Section 9.7), non-
exclusive license to use the Penn Intellectual Property for internal research purposes only for research of [***] in the Field of Use for a
period beginning on the Effective Date and ending [***] following the expiration or earlier termination of this Agreement.

5.6

Options.

5.6.1
Related  Intellectual  Property [***].    In  consideration  of  Sponsor’s  funding  of  the  Sponsored  Research  and  payment  for
intellectual property expenses as provided for in Section 5.3, Penn grants Sponsor a first exclusive option to negotiate to acquire a worldwide
exclusive license, [***]with the right to sublicense through up to [***]tiers, on commercially reasonable terms, under the Related Intellectual
Property, to make, have made, use, import, offer for sale and sell [***], in the Field of Use.  Any license to Related Intellectual Property for an
invention  that  has  not  been  reduced  to  practice  in  the  conduct  of  the  Sponsored  Research  is  contingent  upon  execution  of  a  subsequent
sponsored research agreement with Sponsor for research to be conducted at Penn for reduction to practice of such invention.  Any license to
[***]Products shall be limited to their use solely in conjunction with either or both of [***].  The Parties shall negotiate and incorporate into
the License Agreement mutually agreeable and commercially reasonable financial terms and diligence milestones specific to the development
of [***], or alternatively, negotiate and enter into a separate license agreement.  These diligence milestones shall take into account the stage of
research and potential scientific challenges of the applicable [***] and reasonably expected timelines for achievement of such milestones.

If Sponsor fails to exercise its option to negotiate a license to any Related Intellectual Property prior to [***] after transmittal of the
final  report  as  set  forth  on Attachment A  (the  “ Option Period”),  or  if  Sponsor  fails  to  make  payment  for  intellectual  property
expenses  as  provided  for  in  Section  5.3  with  respect  to  such  Related  Intellectual  Property,  Penn  shall  be  free  to  license  such
Related  Intellectual  Property  to  any  party  upon  such  terms  as  Penn  deems  appropriate,  without  any  further  obligation  to
Sponsor.  Sponsor shall notify Penn in writing within the Option Period if it intends to exercise such option (the “Option Exercise
Notice”).  In the event Sponsor exercises such option, the Parties will negotiate appropriate financial and diligence terms in good
faith for a period of [***] following the Option Exercise Notice (the “Negotiation Period”).  If the Parties come to agreement on
such  terms,  then  such  terms  shall  be  reflected  in  a  license  agreement  executed  by  the  Parties,  or  alternatively,  (1)  such  patent
application(s) or patent(s) in the Related Intellectual Property shall be included as appropriate in the License Agreement, (2) the
financial and diligence terms of Exhibit B of the License Agreement shall be amended, and (3) as to each patent application that is
Related Intellectual Property for which Sponsor has exercised its option, Sponsor shall amongst other consideration pay Penn an
upfront fee to be negotiated by the Parties.  Prior to, and during the Option Period and Negotiation Period, Penn shall not assign,
transfer, convey, or grant any rights in or otherwise encumber such

6

 
Related Intellectual Property in any manner that would impair Sponsor’s rights in and to such Related Intellectual Property under
this Agreement.

5.6.2
[***]Unrelated Intellectual Property.  In further consideration of Sponsor’s funding of the Sponsored Research and payment
for intellectual property expenses as provided for in Section 5.3, Penn grants Sponsor a first option during the Option Period to negotiate to
acquire a non-exclusive worldwide license, with the right to sublicense through up to [***]tiers, on commercially reasonable terms, under the
Unrelated Intellectual Property and [***], to make, have made, use, import, offer for sale and sell [***], in the Field of Use.  Any license to
Unrelated Intellectual Property for an invention that has not been reduced to practice in the conduct of the Sponsored Research is contingent
upon execution of a subsequent sponsored research agreement with Sponsor for research to be conducted at Penn for reduction to practice of
such invention.  Notwithstanding the foregoing, [***] Information may only be sublicensed in combination with Penn Intellectual Property for
manufacturing,  development,  or  sale  of  a  [***]  in  the  Field  of  Use.    If  Sponsor  fails  to  exercise  its  option  within  the  Option  Period,  or  if
Sponsor fails to make payment for intellectual property expenses as provided for in Section 5.3, Penn shall be free to license such Unrelated
Intellectual  Property  to  any  party  upon  such  terms  as  Penn  deems  appropriate,  without  any  further  obligation  to  Sponsor.    Sponsor  shall
provide Penn with an Option Exercise Notice within the Option Period if it intends to exercise such option.  In the event Sponsor exercises
such option, the Parties will negotiate the terms of a license agreement with respect to such Unrelated Intellectual Property in good faith during
the Negotiation Period.  Prior to, and during the Option Period and the Negotiation Period, Penn shall not assign, transfer, convey, or grant any
rights  in  or  otherwise  encumber  such  Unrelated  Intellectual  Property  in  any  manner  that  would  impair  Sponsor’s  option  to  Unrelated
Intellectual Property under this Agreement.

5.6.3
Prospective Intellectual Property - [***].  Provided that (a) the Parties execute a prospective sponsored research agreement for
research  to  be  conducted  at  Penn  in  the  field  of  [***] within  [***]  of  the  Effective  Date,  and  (b)  Sponsor  agrees  to  provide  payment  for
associated prospective Penn intellectual property expenses as they arise during the term of such future sponsored research agreement, Penn
shall grant Sponsor an option to negotiate to acquire worldwide licenses, with the right to sublicense through up to [***]tiers, on commercially
reasonable terms to Penn patent rights in the field of [***] controlled by Penn that are (x) conceived under the prospective sponsored research
agreement,  and  (y)  either  (i)  reduced  to  practice  (as  determined  by  United  States  patent  law)  under  the  prospective  sponsored  research
agreement or (ii) disclosed to Penn’s Penn Center for Innovation on an invention disclosure form, to make, have made, use, import, offer for
sale  and  sell  [***]  that  use  or  incorporate  targets  selected  from  [***]  to  be  developed  under  the  prospective  sponsored  research  program,
within the Field of Use.  Any such license to Penn patent rights in the field of [***]based on an invention that has not been reduced to practice
is contingent upon execution of a subsequent sponsored research agreement with Sponsor for research to be conducted at Penn for reduction to
practice of such invention.  Any such license shall stipulate that [***] shall be used solely in conjunction with either of the [***]categories.  In
the  event  that  Penn  receives  an  offer  from  a  third  party  to  support  research  in  the  Weissman  laboratory  for  a  [***]  during  the  time  period
running  for  [***]  after  the  Effective  Date,  Sponsor  shall  have  a  [***]  first  right  of  first  refusal  (“First  Refusal  Period”)  to  sponsor  this
[***]research,  on  an  individual  [***]  basis.    Provided  that  a)  Sponsor  elects  not  to  fund  such  Future  CAAR  Target  during  a  First  Refusal
Period  or  b)  the  [***]  period  after  the  Effective  Date  expires,  Penn  may  partner  any  [***]  program  not  subject  to  a  sponsored  research
agreement with Sponsor with any other party with no further obligations to Sponsor.

7

 
 
5.7

6.1

Retained  Rights  and  Government  Rights.   Any  license  granted  to  Sponsor  pursuant  to  Section  5.5  and  5.6  hereof  shall  be  subject  to
Penn’s  right  to  use  and  permit  other  nonprofit  organizations to  use  Penn  Intellectual  Property  for  educational,  research  and  patient  care
purposes, and if applicable, to the rights of the United States government reserved under Public Laws 96-517, 97-256 and 98-620, codified
at 35 U.S.C. 200-212, and any regulations issued thereunder.  Notwithstanding the foregoing, any license granted to Sponsor pursuant to
Section 5.5 or 5.6 shall not include retained rights that extend to Penn’s patient care purposes by the Weissman laboratory for any Product
during  the time  period  when  such  Product  is  in  active  clinical  development  by  Sponsor  and  ending  upon  marketing  approval  of  such
Product, to the extent Sponsor has provided details of such Product to Penn in writing prior to IND filing for such Product.

ARTICLE 6

CONFIDENTIALITY & PUBLICATION

Confidential Information.  Sponsor does not intend to disclose confidential information to Penn unless it is necessary to or useful for the
performance of the Sponsored Research.  Notwithstanding the foregoing, Sponsor may provide Penn with scientific, technical, business, or
other information which is treated by Sponsor as confidential or proprietary (“Confidential Information”).  Any Confidential Information
provided  by  Sponsor  will  be  in  writing  and  clearly  marked  by  Sponsor  as  “Confidential”  or,  if  disclosed  orally,  written  notice  of  the
confidential  nature  thereof  will  be  provided  within  [***]  of  disclosure.    Penn  shall  protect  Sponsor’s  Confidential  Information  with  the
same degree of care as Penn’s own confidential information.  Penn shall not use Confidential Information for any purpose other than in
connection with performing the Sponsored Research, and shall not disclose Confidential Information to any third party without Sponsor’s
prior  written  consent.    The  Confidential  Information  provided  to  Penn  by  Sponsor  will  remain  the  property  of  the  Sponsor,  and  will  be
disclosed  by  Penn  only  to  those  persons  necessary  for  the  performance  of  this Agreement  who  are  under  obligations  of  confidentiality
substantially similar to those contained herein.  Penn’s and the Principal Investigator’s obligations of confidentiality will exist during the
performance of this Agreement and for [***] following termination or expiration of this Agreement, unless disclosure is required by law or
regulation.

The confidentiality obligations contained herein shall not apply to Confidential Information that is:

i.

ii.

iii.

iv.

v.

Known by Penn or Principal Investigator without restriction prior to disclosure under this Agreement;

Disclosed to Penn or Principal Investigator by a third party without an obligation of confidentiality;

Available to the public not through a breach of this Agreement by Penn or Principal Investigator;

Independently  developed  by  Penn  or  Principal  Investigator  without  knowledge  or  use  of,  or  reference  to,  Confidential
Information disclosed by Sponsor under this Agreement as evidenced by Penn’s written records; or

Published or disclosed in accordance with the terms of this Agreement.

6.2

Disclosure Required by Court Order or Law.  If Penn is required to disclose Confidential Information, or any terms of the Agreement,
pursuant  to  the  valid  order  or  requirement  of  a  court,  administrative  agency,  or  other  governmental  body  or  applicable  law,  Penn  may
disclose such

8

 
 
 
 
 
 
6.3

6.4

Confidential Information or terms to the extent required, provided, however, that Penn promptly provides to the Sponsor with prior written
notice  (to  the  extent  legally  permissible)  of  such disclosure  and  Sponsor  may  attempt  to  obtain  an  order  or  other  remedy  protecting  the
Confidential  Information  from  public  disclosure.    To  the  extent  that  Confidential  Information  so  disclosed  does  not  become  part  of  the
public domain by virtue of such disclosure, it shall remain Confidential Information protected pursuant to Section 6.1.

Penn Intellectual Property.  In order to preserve the patentability of Penn Intellectual Property and to preserve Penn’s publication rights,
Sponsor shall maintain Penn Intellectual Property, Research Results and information provided pursuant to the Sponsored Research (whether
oral or written) as confidential and shall not disclose such information to any third party until the publication of such information by the
Principal Investigator or until Penn provides Sponsor with written verification that all desirable patentable inventions have been protected,
whichever  occurs  sooner,  provided,  however,  that  Sponsor  may  disclose  such  information  to  actual  or  potential  investors,  acquirers,
partners, collaborators, licensees, or sub-licensees without Penn’s prior written consent, provided such third parties are subject to written
confidentiality obligations substantially similar to those contained herein.  Sponsor’s obligations of confidentiality will exist during the term
of  this  Agreement  and  for  [***]  following  the  termination  or  expiration  of  this  Agreement,  unless  disclosure  is  required  by  law  or
regulation.

Sponsor shall have the right to disclose any of the information described above to the extent required pursuant to the valid order or requirement
of a court, administrative agency, or other governmental body or applicable law, subject to the terms and obligations set forth in Section 6.2,
mutatis mutandis.  The confidentiality obligations contained in this Section 6.3 shall not apply to any information that is subject to any of the
clauses (i) through (v) of Section 6.1, mutatis mutandis.

Penn shall maintain Penn Intellectual Property and Research Results as confidential and shall not disclose such information to any third party
until  the  publication  or  presentation  of  such  information  by  the  Principal  Investigator  pursuant  to  the  terms  of  this Agreement,  provided,
however, that (a) Research Results and Penn Intellectual Property shall not be considered Confidential Information for purposes of publication
in  accordance  with  Section  6.4  below,  (b)  Penn  shall  be  permitted  to  disclose  Penn  Intellectual  Property  and  Research  Results  in  patent
applications and related documents, (c) Penn may disclose Penn Intellectual Property in the event Sponsor does not exercise its option to such
Penn Intellectual Property under Section 5.5 above or a license agreement, including the License Agreement, is not entered into with respect to
such  Penn  Intellectual  Property,  and  (d)  Penn  may  use  and  disclose  Research  Results  for  educational  and  noncommercial  research
purposes.  Penn’s obligations of confidentiality under this paragraph will exist during the term of this Agreement and for the earlier of (i) [***]
following the termination or expiration of this Agreement or (ii) the publication or presentation of such Research Results, unless disclosure is
required by law or regulation.

Publications.  Penn shall have the first right to publish or present Research Results or other information and material resulting from the
Sponsored Research.  Penn shall furnish the Sponsor with a copy of any proposed publication or presentation at least [***] in advance of
the date of such presentation or the submission of said proposed publication in order for Sponsor to review and comment on said proposed
publication  or  presentation  to  (a)  determine  whether  such  contains  any  Confidential  Information  and  (b)  enable  Sponsor  to  identity  any
Penn Intellectual Property that it wishes Penn to file patent applications on or to seek other intellectual property protection for.  If within the
[***]review  period  (i)  Sponsor  notifies  Penn  that  the  Sponsor  requires  deletion  from  the  publication  or  presentation  of  Sponsor
Confidential Information, the Parties will cooperate to modify the disclosure to ensure Sponsor Confidential Information is not disclosed or
(ii) if Sponsor

9

 
requests that publication or presentation be delayed to allow for patent filings or other intellectual property protection on certain items in the
proposed  publication  or  presentation,  Penn  shall  delay the  publication  or  presentation  for  up  to  [***]  to  allow  for  the  filing  of  patent
applications or other intellectual property protection.

ARTICLE 7

TERM & TERMINATION

7.1

Term.  The initial term of this Agreement shall begin on the Effective Date of this Agreement and shall end on the [***] of the Effective
Date unless terminated sooner pursuant to Sections 2.2 or 7.2 hereof (the “Term”).  This Agreement may be extended or renewed only by
mutual written agreement executed by duly authorized representatives of the Parties.

7.2

Termination.  In addition to the termination right set forth in Section 2.2 hereof,

i.

ii.

either Party may terminate this Agreement effective upon written notice to the other Party, if the other Party breaches any of the
terms or conditions of this Agreement and fails to cure such breach within [***] after receiving written notice thereof.  In the
event of an incurable breach, the non-breaching Party may terminate this Agreement effective immediately upon written notice
to the breaching Party; or

Sponsor may terminate this Agreement in its entirety, or on an [***], for any or no reason effective upon [***] written notice to
Penn.  For clarity, cessation or truncation of a sub-project pertaining to an individual [***] shall not be deemed termination of
the Agreement.

7.3

Effects of Termination.

i.

ii.

iii.

Any  early  termination  of  the Agreement  shall  result  in  automatic  cross-termination  of  the  Background  IP  Option Agreement
with immediate effect.  For clarity, any termination of this Agreement following Sponsor’s full payment to Penn of the initially
agreed-upon budget of [***] shall not be considered early termination of the Agreement for purposes of this Section 7.3(i).

In the event of termination of this Agreement prior to its stated term whether for breach or for any other reason whatsoever,
Penn shall be entitled to payment for the work in progress up to the date of termination, and for allowable costs, to the extent
contemplated  in  the  budget  included  in Attachment A .   Allowable  costs  include,  without  limitation,  [***].    In  the  event  of
termination, or upon expiration of this Agreement, Penn shall submit a final report of all costs incurred and all funds received
under  this Agreement  within  [***]  after  the  effective  termination  or  expiration  date.    The  report  shall  be  accompanied  by  a
check in the amount of any excess of funds advanced over costs and allowable commitments incurred.  In case of a deficit of
funds,  Sponsor  shall  pay  Penn  the  amount  needed  to  cover  costs  and  allowable  commitments  incurred  by  Penn  under  this
Agreement (for clarity, to the extent such costs and commitments are included in the budget).

Termination or expiration of this Agreement shall not affect the rights and obligations of the Parties accrued prior to termination
hereof.  The provisions of ARTICLE 3; ARTICLE 4; ARTICLE 5; ARTICLE 6; ARTICLE 7; ARTICLE 8; and ARTICLE 9,
shall survive such termination or expiration.

10

 
 
 
 
 
 
DISCLAIMER OF WARRANTIES, INDEMNIFICATION

ARTICLE 8

8.1

PENN  MAKES  NO  WARRANTIES,  EXPRESS  OR  IMPLIED, AS  TO ANY  MATTER  WHATSOEVER,  INCLUDING,  WITHOUT
LIMITATION, WARRANTIES WITH RESPECT TO THE CONDUCT, COMPLETION, SUCCESS OR PARTICULAR RESULTS OF
THE SPONSORED RESEARCH, OR THE CONDITION, OWNERSHIP, MERCHANTABILITY, OR FITNESS FOR A PARTICULAR
PURPOSE OF THE SPONSORED RESEARCH OR ANY PENN INTELLECTUAL PROPERTY OR RESEARCH RESULTS OR THAT
USE  OF  PENN  INTELLECTUAL  PROPERTY  OR  RESEARCH  RESULTS  WILL  NOT  INFRINGE ANY  PATENT,  COPYRIGHT,
TRADEMARK  OR  OTHER  INTELLECTUAL  PROPERTY  RIGHT  OF  A  THIRD  PARTY.    EXCEPT  IN  THE  CASE  OF  PENN’S
GROSS  NEGLIGENCE  OR  WILLFUL  MISCONDUCT,  PENN  SHALL  NOT  BE  LIABLE  FOR  ANY  DIRECT,  INDIRECT,
CONSEQUENTIAL,  PUNITIVE  OR  OTHER  DAMAGES  SUFFERED  BY  SPONSOR  OR  ANY  OTHER  PERSON  RESULTING
FROM  THE  SPONSORED  RESEARCH  OR  SPONSOR’S  USE  OF ANY  PENN  INTELLECTUAL  PROPERTY, ANY  RESEARCH
RESULTS OR ANY PRODUCTS RESULTING THEREFROM.  EXCEPT IN THE CASE OF SPONSOR’S GROSS NEGLIGENCE OR
WILLFUL  MISCONDUCT,  SPONSOR  SHALL  NOT  BE  LIABLE  FOR  ANY  INDIRECT.    CONSEQUENTIAL  OR  PUNITIVE
DAMAGES  SUFFERED  BY  PENN  RESULTING  FROM  THE  SPONSORED  RESEARCH  OR  PENN’S  USE  OF  ANY  PENN
INTELLECTUAL  PROPERTY,  ANY  RESEARCH  RESULTS  OR  ANY  PRODUCTS  RESULTING  THEREFROM;  PROVIDED,
THAT,  FOR  THE  AVOIDANCE  OF  DOUBT,  THIS  SECTION  8.1  SHALL  NOT  BE  INTERPRETED  TO  AFFECT  OR  LIMIT
SPONSOR’S INDEMNIFICATION OBLIGATION UNDER SECTION 8.2 BELOW.

8.2

Indemnification.

Sponsor  shall  indemnify,  defend  and  hold  harmless  Penn  and  its  respective  trustees,  officers,  faculty,  students,  employees,  contractors  and
agents (the “Penn Indemnitees”) from and against any and all liability, damage, loss, cost or expense (including reasonable attorneys’ fees),
which  the  Penn  Indemnitees  may  hereafter  incur,  or  be  required  to  pay  as  a  result  of  Sponsor’s  use  of  any  Penn  Intellectual  Property  or
Research  Results  or  as  a  result  of  any  breach  of  this Agreement  or  any  act  or  omission  of  Sponsor,  its  employees,  affiliates,  contractors,
licensees or agents, provided that Sponsor’s obligations pursuant to this Section 8.2 shall not apply to the extent such claims or suits result
from the negligence or willful misconduct of any of Penn Indemnitees or any breach of this Agreement by Penn, each as determined by a court
of law.

As a condition to a Penn Indemnitee’s right to receive indemnification under this Section 8.2, Penn shall:  (a) promptly notify Sponsor when it
becomes  aware  of  a  claim  or  suit  for  which  indemnification  may  be  sought  pursuant  hereto;  (b)  cooperate  with  Sponsor  in  the  defense,
settlement or compromise of such claim or suit; and (c) permit the Sponsor to control the defense, settlement or compromise of such claim or
suit, including the right to select defense counsel.  In no event, however, may Sponsor compromise or settle any claim or suit in a manner
which (a) admits fault or negligence on the part of Penn or any other Penn Indemnitee; or (b) commits Penn or any other Penn Indemnitee to
take, or forbear to take, any action, without the prior written consent of Penn.  Penn shall reasonably cooperate with Sponsor and its counsel in
the course of the defense of any such suit, claim or demand.

11

 
ARTICLE 9

ADDITIONAL PROVISIONS

9.1

9.2

9.3

9.4

9.5

9.6

9.7

Force Majeure.  Neither Party shall be liable for any failure to perform as required by this Agreement to the extent such failure to perform
is due to circumstances reasonably beyond such Party’s control, including, without limitation, labor disturbances or labor disputes of any
kind,  accidents,  failure  of  any  governmental  approval  required  for  full  performance,  civil  disorders  or  commotions,  terrorism,  acts  of
aggression, acts of God, unforeseeable and irresistible energy or other conservation measures imposed by law or regulations, explosions,
failure of utilities, material shortages, disease, or other such occurrences.

Relationship  of  the  Parties.    Nothing  in  this Agreement  is  intended  or  shall  be  deemed,  for  financial,  tax,  legal  or  other  purposes,  to
constitute  a  partnership,  agency,  joint  venture  or  employer-employee  relationship  between  the  Parties.    The  Parties  are  independent
contractors and at no time will either Party make commitments or incur any charges or expenses for or on behalf of the other Party.

Expenses.  Except as otherwise provided in this Agreement, each Party shall pay its own expenses and costs incidental to the preparation of
this Agreement and to the consummation of the transactions contemplated hereby

Third Party Beneficiary.  No party, other than Penn or Sponsor shall be entitled to any rights whatsoever by virtue of the relationships
created by or arising under this Agreement, including, without limitation, rights as a third party beneficiary

Use of Names.  Except as set forth in the License Agreement, Sponsor and its affiliates may not use the name, logo, seal, trademark, or
service mark (including any adaptation of them) of Penn or any Penn school, organization, employee, student or representative, without the
prior written consent of Penn.  Notwithstanding the foregoing, Sponsor may use the name of Penn and the Principal Investigator and other
Penn employees directly supported by Sponsored Research funds as identified in the budget set forth in Attachment A in a non-misleading
and factual manner solely to state Sponsor’s funding of this Sponsored Research.  Except as set forth in the License Agreement, Penn shall
not use Sponsor’s name without Sponsor’s prior written consent except that Penn may acknowledge Sponsor’s funding of this Sponsored
Research  and  any  scientific  contributions  in  scientific  publications,  in  listings  of  sponsored  research  projects  and  for  other  academic
purposes.

No Discrimination.  Neither Penn nor Sponsor will discriminate against any employee or applicant for employment because of race, color,
sex, sexual or affectional preference, age, religion, national or ethnic origin, handicap, or veteran status.

Successors and Assignment.

The terms and provisions hereof shall inure to the benefit of, and be binding upon, the Parties and their respective successors and permitted
assigns.

Sponsor  may  not  assign  or  transfer  this  Agreement  or  any  of  Sponsor’s  rights  or  obligations  created  hereunder,  by  operation  of  law  or
otherwise, without the prior written consent of Penn.  Notwithstanding the foregoing, Sponsor may assign its rights and obligations under this
Agreement without the prior written consent of Penn to a successor in connection with the merger, consolidation, reorganization or sale of all
or substantially all of its assets or its business; provided,

12

 
that (I) there exists no material breach by Sponsor of any material term of this Agreement, (II) Sponsor provides prompt written notice of the
transaction to Penn, and (III) the assignee agrees in writing to be legally bound by this Agreement.  Any permitted assignment will not relieve
Sponsor of any obligation of Sponsor that has accrued at the time of the assignment.

Any assignment not in accordance with this  Section 9.7 shall be void.

9.8

9.9

9.10

9.11

9.12

Further Actions.  Each Party agrees to execute, acknowledge and deliver such further instruments and to do all such other acts as may be
necessary or appropriate in order to carry out the purposes and intent of this Agreement.

Entire Agreement of the Parties; Amendments .  This Agreement and the Schedules and Attachments hereto, the Background IP Option
Agreement, constitute and contain the entire understanding and agreement of the Parties respecting the subject matter hereof and cancel and
supersede  any  and  all  prior  negotiations,  correspondence,  understandings  and  agreements  between  the  Parties,  whether  oral  or  written,
regarding such subject matter.  No waiver, modification or amendment of any provision of this Agreement shall be valid or effective unless
made in a writing referencing this Agreement and signed by a duly authorized officer of each Party.

Governing  Law.    This  Agreement  shall  be  governed  by  and  interpreted  in  accordance  with  the  laws  of  the  Commonwealth  of
Pennsylvania, excluding application of any conflict of laws principles that would require application of the law of a jurisdiction outside of
the Commonwealth of Pennsylvania.

Dispute Resolution.  If a dispute arises between the Parties concerning this Agreement, then the Parties will confer, as soon as practicable,
in an attempt to resolve the dispute.  If the Parties are unable to resolve such dispute amicably, then the Parties will submit to the exclusive
jurisdiction of, and venue in, the state and Federal courts located in the Eastern District of Pennsylvania.

Notices  and  Deliveries.   Any  notice,  request,  approval  or  consent  required  or  permitted  to  be  given  under  this Agreement  shall  be  in
writing and directed to a Party at its address shown below or such other address as such Party shall have last given by notice to the other
Party.  A notice will be deemed received:  if delivered personally, on the date of delivery; if mailed, [***] after deposit in the United States
mail; if sent via courier, [***] after deposit with the courier service.

For Penn

[***]

For Sponsor:

[***]

with a copy to :

[***]

with a copy to :

[***]

9.13

Waiver.  A waiver by either Party of any of the terms and conditions of this Agreement in any instance shall not be deemed or construed to
be a waiver of such term or condition for the future, or of any other term or condition hereof.  All rights, remedies, undertakings, obligations
and  agreements  contained  in  this  Agreement  shall  be  cumulative  and  none  of  them  shall  be  in  limitation  of  any  other  remedy,  right,
undertaking, obligation or agreement of either Party.

13

 
 
9.14

9.15

9.16

Severability.  When possible, each provision of this Agreement will be interpreted in such manner as to be effective and valid under law,
but if any provision of this Agreement is held to be prohibited by or invalid under law, such provision will be ineffective only to the extent
of such prohibition or invalidity, without invalidating the remainder of this Agreement.  The Parties shall make a good faith effort to replace
the invalid or unenforceable provision with a valid one which in its economic effect is most consistent with the invalid or unenforceable
provision.

Interpretation.  The words “include,” “includes” and “including” shall be deemed to be followed by the phrase “without limitation.” All
references  herein  to  Articles,  Sections,  and  Schedules  shall  be  deemed  references  to  Articles  and  Sections  of,  and  Schedules  to,  this
Agreement unless the context shall otherwise require.

Counterparts.  This Agreement may be executed in counterparts, each of which will be deemed an original, and all of which together will
be  deemed  to  be  one  and  the  same  instrument.   A  portable  document  format  (PDF)  or  electronic  copy  of  this Agreement,  including  the
signature pages, will be deemed an original.

[SIGNATURE PAGE FOLLOWS]

14

 
 
  
IN WITNESS WHEREOF,  the  duly  authorized  representatives  of  the  Parties  hereby  execute  this Agreement  as  of  the  date  first  written

above.

THE TRUSTEES OF THE
UNIVERSITY OF PENNSYLVANIA

By:

[***]

Name:

[***]

Title:

[***]

I have read and understood the responsibilities
of the Principal Investigator:

Signature:

/s/ Drew Weissman
Dr. Drew Weissman

 CABALETTA BIO, INC

By:

 /s/ Steven Nichtberger

Name:

 Steven Nichtberger

Title:

 Chief Executive Officer

[Signature Page to Sponsored Research Agreements]

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
Attachment A

Summary of Sponsored Research

Work Scope & Details of Program — See attached Appendix 1 to Attachment A.

Principal Investigator - Drew Weissman, M.D., Ph.D.; [***]

Representative of Sponsor - Steven Nichtberger; [***]

Period of Performance — [***]

Report Schedule — Final report due within [***] after completion of the Sponsored Research.

Interim reports due [***] after commencement of the Sponsored Research.

Budget— See attached Appendix 2 to Attachment A; [***].

Payments under this Agreement will be payable within [***] of Sponsor’s receipt of an invoice from Penn.

Payment Schedule —

Date Payment Due

[***]
[***]

Amount of Payment Due

[***]
[***]

 
 
 
 
  
 
APPENDIX 1 TO ATTACHMENT A

WORK SCOPE & DETAILS OF PROGRAM

[***]

 
 
 
APPENDIX 2 TO ATTACHMENT A

BUDGET

[***]

2

 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
  
 
 
  CERTAIN CONFIDENTIAL PORTIONS OF THIS EXHIBIT HAVE BEEN OMITTED AND REPLACED WITH “[***]”. SUCH
IDENTIFIED INFORMATION HAS BEEN EXCLUDED FROM THIS EXHIBIT BECAUSE IT IS (I) NOT MATERIAL AND (II)
THE TYPE OF INFORMATION THAT THE REGISTRANT TREATS AS PRIVATE OR CONFIDENTIAL.

Exhibit 10.30

University of Pennsylvania

Option Agreement

Signature Page

Company Information

Company’s full legal name and address:

Cabaletta Bio, Inc.
2929 Arch Street, Suite 600
Philadelphia, PA 19104

Company primary phone number:

267-759-3100

Company primary fax number:

Notice Address:
[***]

Penn Information

Payment Address:

By ACH/Wire:
[***]

By Check (lockbox):
[***]

1

Final Execution Copy

 
 
 
 
 
 
Patent Rights

Field of Use:
“Field of Use’ means the following subfields (each a “Subfield”): [***].

Licensed Product:

“Licensed Product” means [***]

Penn Dockets and Descriptions:

See Attachment A

Option Fee: $[***]

Payment Terms

Term

Effective Date: The effective date of SRA (as
defined in Section 2)

Initial Term: Until [***].

This Agreement includes this Signature Page and all of the attached Terms and Conditions. By signing below, Company and Penn agree to
all of the provisions.
Cabaletta Bio, Inc.
By: /s/ Steven NichtbergerDate: December 23, 2021

The Trustees of the University of Pennsylvania
By: [***] Date: December 23, 2021

Signatures

(please sign)

Name: Steven Nichtberger, MD
Title: CEO

(please sign)

Name: [***]Title: [***]

2

Final Execution Copy

 
 
 
 
 
 
 
  
 
 Option Agreement

Terms and Conditions

Minimum Terms. Any Patent License Agreement

 3.
negotiated pursuant to this Agreement will be based upon Penn’s
standard Patent License Agreement, or if deemed applicable by the
parties, the Cabaletta Amended and Restated License Agreement
dated effective July 23, 2019 by and among Penn, CHOP, and
Company, as amended by its First Amendment dated May 1, 2020
and its Second Amendment dated October 19, 2021. Any license
will be subject to any applicable rights retained by the US
government in intellectual property funded by a Federal agency. In
any license, Penn will reserve the right to use, and to allow other
non-commercial entities to use, the Patent Rights for educational,
research and patient care purposes.

4.
Penn the non-refundable and non-creditable Option Fee.

Option Fee. On the Effective Date, Company will pay to

Option Grant. Penn grants to Company a first option,

 1.
during the Term, to negotiate to acquire a non-exclusive worldwide
license, with the right to sublicense through up to [***]tiers, to
make, have made, use, import, offer for sale and sell Licensed
Products using or incorporating Patent Rights in the Field of Use
(the “Option”). The term “Patent Rights’ means (a) all of Penn’s
patent rights represented by or issuing from the Penn dockets listed
on the Signature Page, (b) any continuations, provisionals,
continued prosecution applications, substitutions, extensions and
term restorations, registrations, confirmations, reexaminations,
renewals, divisional and re-issue applications thereof, but excluding
continuations-in-part except to the extent of claims entirely
supported in the specification and entitled to the priority date of the
parent application, and (c) any corresponding foreign counterparts
and any extensions to the foregoing. No other rights and no licenses
are granted.

License Negotiations. During the Term, but only

2.
following execution of the SRA, Company shall notify Penn in
writing if it intends to exercise the option set forth in Section 1
above. In the event Company exercises such option, Company and
Penn will negotiate in good faith the terms and conditions of a
definitive Patent License Agreement for the Patent Rights for a
period of [***]and [***] thereafter (the “Negotiation Period”).
During [***], Penn will not enter into any negotiations with any
third party regarding an exclusive commercial license under the
Patent Rights for use with or incorporation into Licensed Products
in the Field of Use that would conflict with the option rights
granted to Company hereunder. “SRA” means a sponsored research
agreement between Company and Penn for mRNA-LNP research
involving CAARs to be conducted in the Weissman Lab at Penn
and executed by the parties concurrently with this Agreement.
Under the SRA, Company shall provide committed funding to
Penn’s Weissman Lab of at least $[***] for development of
products and services related to the Patent Rights in the Field of
Use.

3

Final Execution Copy

 
 
 
 
 
Expiration. This Agreement will expire automatically at
 5.
the end of the Term unless otherwise agreed upon by both parties in
writing.

Early Termination. This Agreement will terminate

6.
before the expiration of the Term: (a) upon the written agreement
of both parties to such termination, or (b) upon [***] prior written
notice by Company of its intention to terminate at any time, or (c)
immediately upon early termination of the associated SRA.

7.
Effect of Expiration or Termination. Upon the
expiration or termination of this Agreement for any reason (except
for termination upon execution of a definitive Patent License
Agreement, and only following the Negotiation Period if
applicable): Penn may exclusively license the Patent Rights in the
Field of Use to any third party at any time and upon any terms
without further obligation to Company. The terms and conditions of
Paragraphs 7, 11, 12, 13 and 14 will survive in accordance with
their respective terms. If Company has exercised its option during
the Term, then Company’s rights to negotiate a license as set forth
in Section 2 shall survive such expiration for the time period set
forth in such Section 2.

8.

Intentionally Omitted

Payment Terms. All payments are payable to “The

9.
Trustees of the University of Pennsylvania” at the payment
addresses shown on the Signature Page. All payments will be in
United States Dollars.

Patent Maintenance. Except as may otherwise be

10.
agreed by the parties, in a definitive Patent License Agreement or
otherwise, Penn will control, prosecute and maintain the Patent
Rights during the Term. During the Term, Penn will, use
reasonable efforts to inform Company, through its patent counsel,
material patent prosecution decisions that are pending related to the
Patent Rights, and will reasonably consider Company’s input on
such decisions.

Patent Expenses. Company will reimburse Penn for all

 11.
patent and legal expenses incurred by Penn during the Term with
respect to the Patent Rights at the rate of (a) [***] of the expenses
if there are no other active commercial licensees or optionees, and
(b) [***] with other active commercial licensees or optionees, in
each case determined at the time the expenses are incurred. Penn
shall promptly inform Company of the number of any such active
commercial licensees or optionees. If Company does not reimburse
any such expenses then Penn may proceed with such patent action
at its own cost and expense and any patent rights associated with
such patent action will be automatically excluded from the term
“Patent Rights”‘ and Company’s option under Paragraph 1.

Penn’s Name. Company will not use Penn’s name or

12.
trademarks or the name of any Penn employee in any manner
without Penn’s prior written consent. Notwithstanding the
foregoing, Company may use the name of Penn in a non-misleading
and factual manner solely to state that Company has entered into
this Option Agreement and been granted the Option. Penn will not
use Company’s name or trademarks without the prior written
consent of Company except that Penn may use the name of
Company in a non-misleading and factual manner solely to state
that Penn has entered into this Option Agreement and granted the
Option to Company.

4

Final Execution Copy

 
 
 Notwithstanding the foregoing, Company may assign its rights and
obligations under this Option Agreement without the prior written
consent of Penn to a successor in connection with the merger,
consolidation or sale of all or substantially all of its assets or its
business, provided, that (i) there exists no material breach by
Company of any material term of this Option Agreement, (ii)
Company provides prompt written notice of the transaction to Penn,
and (iii) the assignee agrees in writing to be legally bound by this
Agreement. Any permitted assignment will not relieve Company of
any obligation of Company that has accrued at the time of the
assignment.

Disclaimer. PENN MAKES NO REPRESENTATIONS
 13.
OR WARRANTIES, EXPRESS OR IMPLIED, INCLUDING BUT
NOT LIMITED TO ANY WARRANTY OF PERFORMANCE,
MERCHANTABILITY, FITNESS FOR A PARTICULAR
PURPOSE, COMMERCIAL UTILITY, NON-INFRINGEMENT
OR TITLE.

Miscellaneous. Any notice must be in writing and sent to

14.
the address of the party listed on the Signature Page. This
Agreement may only be modified by a written amendment that is
executed by an authorized representative of each party. Any waiver
must be express and in writing. No waiver by either party of a
breach by the other party will constitute a waiver of any different or
succeeding breach. This Agreement will be governed by and
construed in accordance with the laws of the Commonwealth of
Pennsylvania without regard to conflicts of law principles of any
jurisdiction. The parties will use reasonable efforts to resolve
amicably any disputes that may relate to or arise under this
Agreement. If the parties are unable to resolve the dispute
amicably, then the parties will submit to the exclusive jurisdiction
of, and venue in, the state and Federal courts located in the Eastern
District of Pennsylvania. This Agreement, together with the SRA
and any Confidential Disclosure Agreement contain the entire
agreement between the parties with respect to subject matter of this
Agreement and supersede all other oral or written representations,
statements, or agreements with respect to such subject matter. This
Agreement is binding upon the parties and their respective heirs,
successors, assigns, and personal representatives. Neither party may
assign this Agreement without the prior written consent of the other
party.

5

Final Execution Copy

 
 
  
 
 
Attachment A

Patents and Patent Applications in Penn Patent Rights

[***]

6

Final Execution Copy

 
 
 
 
 
 
 
 Exhibit 10.31

CERTAIN CONFIDENTIAL PORTIONS OF THIS EXHIBIT HAVE BEEN OMITTED AND REPLACED WITH “[***]”. SUCH IDENTIFIED
INFORMATION HAS BEEN EXCLUDED FROM THIS EXHIBIT BECAUSE IT IS (I) NOT MATERIAL AND (II) THE TYPE OF
INFORMATION THAT THE REGISTRANT TREATS AS PRIVATE OR CONFIDENTIAL.

OXFORD BIOMEDICA (UK) LIMITED

and

CABALETTA BIO, INC.

LICENCE AND SUPPLY AGREEMENT

 
 
 
  
 
Clause No.

Page No.

 Contents

1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

12.

13.

14.

15.

16.

17.

18.

Definitions and Interpretation

Governance

Provision of Services

Client Materials

Forecasting and Ordering for Batches

Delivery and Defective Batches

Price and Payment

Financial Records and Audit

Access to OXB Information

Quality Audits and Inspections

Regulatory Approvals; Regulatory Matters

Intellectual Property

Technology Transfer

Confidential Information

Indemnities and Liability; Insurance

Warranties and Representations

Duration and Termination

General

i

1

13

15

20

21

22

25

28

29

29

30

31

33

34

38

41

42

45

 
 
 
  
 
 
 
CONFIDENTIAL

THIS AGREEMENT (the “Agreement”) is made as of the 30th day of December 2021 (“Effective Date”)

BETWEEN:

(1)

(2)

OXFORD  BIOMEDICA  (UK)  LIMITED,  a  company  incorporated  in  England  and  Wales  with  company  registration  number
03028927, whose registered office is at Windrush Court, Transport Way, Oxford, OX4 6LT, UK (“OXB”); and

CABALETTA BIO, INC., a company incorporated in Delaware whose principal place of business is at 2929 Arch Street, Suite
600, Philadelphia, PA 19104, USA (“Client”).

BACKGROUND:

(A)

(B)

(C)

(D)

(E)

(F)

(G)

OXB has extensive experience in the development and manufacture of therapeutic lentiviral vectors, including manufacturing,
process development, product release and analytical technology.

Client wishes to develop and commercialise certain gene therapy products transduced using lentiviral vectors.

OXB and Client entered into the CDA (as defined herein) pursuant to which the Parties evaluated and expanded opportunities
to work together.

OXB  and  Client  entered  into  the  FSA  (as  defined  herein)  pursuant  to  which  OXB  commenced  early  phase  activities  for  the
eventual supply by OXB to Client of cGMP lentiviral vectors targeting Client’s gene(s) of interest.

Client now wishes to appoint OXB to manufacture and supply to Client such vectors for clinical purposes.

OXB  wishes  to  grant  and  Client  wishes  to  accept  a  licence  under  OXB’s  intellectual  property  rights  to  develop  and
commercialise Client’s products which incorporate vectors manufactured using OXB’s manufacturing process.

Under certain circumstances, OXB wishes to grant and Client wishes to accept the right to have the manufacturing process
transferred to Client.

(H)

The Parties intend for this Agreement to terminate the CDA and the FSA.

OPERATIVE PROVISIONS

1.

1.1

 Definitions and Interpretation

Definitions.  In this Agreement, the following words and expressions shall have the following meanings:

(a)

(b)

(c)

“Actual Delivery Date” means the date upon which a Batch is Delivered by OXB;

“Additional Target Fee” shall have the meaning given to it in clause 7.2;

“Additional Target” means [***] that is agreed by OXB and Client in accordance with clause 2.4;

1

 
 
 
 
 
(d)

(e)

(f)

(g)

(h)

(i)

(j)

(k)

(l)

(m)

“Affiliate”  means  any  person,  firm,  trust  partnership,  corporation,  company  or  other  entity  or  combination  thereof
which directly or indirectly (i)  controls  a  Party,  (ii)  is  controlled  by  a  Party,  or  (iii)  is  under  common  control  with  a
Party.  As used in this definition, the terms “control” and “controlled” will mean ownership of fifty per cent (50%) or
more  the  voting  rights  of  such  entity  or  the  power  to  direct  the  management  of  such  entity  through  contract  or
otherwise;

“Agreed Delivery Date” means the date specified in the applicable Scope of Work or Work Order or Change Order
by which a Batch will be Delivered by OXB in accordance with clause 6.1;

“Applicable Law” means all rules, regulations, laws, statutes, guidelines, judgments and court orders of any kind
whatsoever of any Regulatory Authority applicable to a Party’s activities hereunder, as amended from time to time,
including  cGMP  of  the  FDA,  the  EMA,  the  European  Commission,  the  ICH  guidelines  and  regulations,  and  any
other regulatory jurisdictions as agreed to in writing by both Parties;

“Approved Subcontractor” has the meaning given in clause 3.6;

“Arising  IPR”  means  any  Intellectual  Property  Rights  prepared,  developed,  conceived,  reduced  to  practice,
generated or derived by or on behalf of either Party in the course of the performance of its obligations under this
Agreement;

“Background IPR” means information, techniques, Know-How, software, Intellectual Property Rights and materials
(regardless of the form or medium in which they are disclosed or stored) that are:  (i) owned or Controlled by one
Party  or  its  Affiliates  prior  to  the  Effective  Date  or  (ii)  generated  or  obtained  by  a  Party  independently  of  the
activities conducted in connection with this Agreement and without use of, reliance upon, or reference to the other
Party’s Confidential Information; and which are provided by such Party to the other for performing this Agreement;

“Batch” means a specific quantity of Vector Manufactured by OXB that is intended to have uniform character and
quality within specified limits and is produced according to a single cycle of Manufacture, and that is required to be
Manufactured in compliance with cGMP as specified in the applicable Scope of Work;

“Batch Documentation” means, with respect to a Batch Manufactured by OXB, (1) a copy of the Batch record, (2)
the Certificate of Compliance in accordance with the format and subject matter as set out in the Quality Agreement,
(3)  the  Certificate  of Analysis,  and  (4)  such  other  quality  related  documentation  as  is  required  under  the  Quality
Agreement, duly signed by the designated person, corresponding to the Batch;

“Batch Fee”  means  the  price  payable  by  Client  for  a  Batch,  as  set  out  in  Schedule  1  or  as  otherwise  agreed  in
writing by the Parties under the applicable Scope of Work or Work Order;

“BLA”  means  a  biologics  license  application  filed  with  the  FDA  to  obtain  permission  to  introduce,  or  deliver  for
introduction, a biologic product into interstate commerce as provided for under 21 CFR 601.2 or any comparable
application filed with the Regulatory Authority of any other country;

2

 
 
 
 
 
 
 
 
 
 
 
 
(n)

(o)

(p)

(q)

(r)

(s)

(t)

(u)

(v)

(w)

(x)

(y)

“Business Days” means any day other than a Saturday or a Sunday on which banks are open for business in both
London and Philadelphia;

“CAAR” means a chimeric auto antigen receptor;

“Cancellation Charges” means the cancellation charges as set out in Schedule 1.

“CDA” means the confidentiality agreement between the Parties dated 12 April 2019;

“cGMP”  mean  the  then  applicable  principles  and  guidelines  of  current  good  manufacturing  practice  and  general
biologics products standards as contained:  (i) in US Federal Food Drug and Cosmetic Act and 21 CFR Chapters
210,  211,  600  and  610;  (ii)  in  EC  Directive  2003/94/EC  laying  down  the  principles  and  guidelines  of  Good
Manufacturing  Practice  in  respect  of  Medicinal  Products  for  Human  Use  and  Investigation  Medicinal  Products  for
Human Use; (iii) in EC Directive 2001/20/EC covering the requirements of GMP manufacture for clinical trial usage;
(iv)  in  the  European  Commission’s  guidelines  “The  rules  governing  medicinal  products  in  the  European  Union”,
EudraLex  Volume  4,  “EU  Guidelines  to  Good  Manufacturing  Practice  -  Medicinal  Products  for  Human  and
Veterinary  Use”;  (v)  in  ICH  Guidance  for  Industry  Q7  Good  Manufacturing  Practice  Guidance  for  Active
Pharmaceutical Ingredients; and (vi) in any comparable laws, rules, or regulations of any foreign jurisdiction which
may  be  agreed  from  time  to  time  between  the  Parties  in  writing  pursuant  to  a  Scope  of  Work,  Change  Order  or
Work Order, in each case (i) to (vi) as may be amended from time to time;

“Change Order” means a document signed by both Parties setting out agreed amendments to Work Packages or
termination of Work Packages, and shall include a description of work and detail any changes to the costs of such
amended Work Packages and the overall Scope of Work;

“Claim”  means  losses,  liabilities,  damages,  amounts  paid  in  settlement,  reasonable  legal  costs  and  other
reasonable expenses of any nature whatsoever suffered or incurred in connection with any Third-Party demands,
claims, actions, or proceedings (whether criminal or civil, in contract, tort or otherwise).  For clarity, in connection
with  any  claim  for  which  OXB  has  an  indemnification  obligation  under  clause  15.4(c),  “Claim”  shall  include  any
reasonable royalties payable to the relevant Third Party;

“Client Arising IPR” shall have the meaning set out in clause 12.5;

“Client Materials” means the materials identified in the applicable Scope of Work and provided by Client for use in
the performance of Services under this Agreement or otherwise deemed to be “Client Materials” herein;

“Commercial Milestones” shall have the meaning given to it in Schedule 2;

“Commercial Milestone Payments” shall have the meaning given to it in Schedule 2;

“Commercialise”  or  “Commercialisation”  means  any  and  all  activities  directed  toward  marketing,  promoting,
detailing, distributing, importing, exporting, selling or offering to sell the Licensed Products;

3

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(z)

(aa)

(bb)

(cc)

(dd)

“Components”  means  all  raw  materials,  media,  excipients  and  materials,  excluding  Client  Materials,  required  for
the Manufacture, storage, supply and shipping of Vector in accordance with the Specifications;

“Confidential Information” means all information of a confidential or proprietary nature which is obtained directly
or indirectly by one Party (the “Receiving Party”) or its Affiliates, from the other Party (the “Disclosing Party”)  or
its  Affiliates  at  any  time  during  the  Term,  without  regard  to  the  form  or  manner  in  which  such  information  is
disclosed  or  obtained  (including  information  disclosed  orally  or  in  documentary  or  electronic  form  or  by  way  of
model, or obtained by observation), and without limiting the foregoing, in addition shall include:

(i)

(ii)

(iii)

(iv)

(v)

the existence and terms of this Agreement and the FSA, for which both Parties shall be deemed to be a
Receiving Party;

Confidential  Information,  as  such  term  is  defined  in  the  CDA,  which  information,  with  effect  from  the
Effective  Date,  shall  be  deemed  to  be  Confidential  Information  of  the  relevant  Party  under  this
Agreement  and  subject  to  the  terms  of  this  Agreement  in  place  of  the  terms  of  the  CDA  with  this
Agreement;

Confidential  Information,  as  such  term  is  defined  in  the  FSA,  which  information,  with  effect  from  the
Effective  Date,  shall  be  deemed  to  be  Confidential  Information  of  the  relevant  Party  under  this
Agreement  and  subject  to  the  terms  of  this  Agreement  in  place  of  the  terms  of  the  FSA  with  this
Agreement;

any Know-How within each of OXB’s Background IPR or the OXB Arising IPR, for which OXB shall be
deemed to be the Disclosing Party and Client the Receiving Party; and

any Know-How within each of Client’s Background IPR or the Client Arising IPR for which, in each case,
Client shall be deemed to be the Disclosing Party and OXB the Receiving Party;

“Control”  or  “Controlled”  means,  with  respect  to  any  Intellectual  Property  Right  or  other  intangible  property,  the
possession by a Party (whether by ownership or license, other than a license granted pursuant to this Agreement),
of the ability to grant access to, or a license or sublicense of, such rights or property as contemplated under this
Agreement;

“Cover”,  “Covered”  or  “Covering”  shall  mean,  with  respect  to  a  Patent  Right,  that,  in  the  absence  of  a  license
granted to a person under a Valid Claim included in such Patent Right, the manufacture or use of Vectors or the
manufacture,  use,  research,  Development  or  Commercialisation  of  Licensed  Products  would  infringe  such  Valid
Claim  (or,  in  the  case  of  a  Patent  Right  that  is  a  patent  application,  would  infringe  a  Valid  Claim  in  such  patent
application if it were to issue as a patent);

“Defective Batch”  means  any  Batch  that  (i)  is  terminated  after  the  IM  Date  and  before  completion,  (ii)  does  not
conform to the Specifications, and / or (iii) was not Manufactured in accordance with cGMP, the Quality Agreement
or Applicable Law;

4

 
 
 
 
 
 
 
 
 
 
 
 
(ee)

(ff)

(gg)

(hh)

(ii)

(jj)

(kk)

“Delivery” of a Batch shall mean the Batch being made available to Client by OXB in accordance with clause 6.1
and Delivered shall be construed accordingly;

“Develop”  or  “Development”  means  all  activities  that  relate  to  obtaining,  maintaining  or  expanding  Regulatory
Approval  of  a  Licensed  Product  and  to  supporting  appropriate  usage  for  such  Licensed  Product.    This
includes:    (i)  preclinical/nonclinical  research  and  testing,  toxicology,  and  clinical  trials;  and  (ii)  preparation,
submission, review, and development of data or information for the purpose of submission to a Regulatory Authority
to obtain, maintain and/or expand Regulatory Approval of a Licensed Product (including contacts with Regulatory
Authorities) and excludes in all cases Commercialisation of Licensed Product;

“Development Milestones” shall have the meaning given to it in Schedule 2;

“Development Milestone Payments” shall have the meaning given to it in Schedule 2;

“Development Partner” means any Affiliate of Client or any Third Party, in each case to whom Client has granted a
right or license to research, Develop, or Commercialise the Licensed Products;

“EMA” means the European Medicines Agency and any successor agency thereto;

“Facility” means the facility identified in the Quality Agreement or respective Work Order or approved by Client in
writing, which can be:

(i)

(ii)

a OXB manufacturing, laboratory and warehouse facility; and

the facilities of an Approved Subcontractor;

(ll)

“FDA” means the United States Food and Drug Administration and any successor agency thereto;

(mm)

“First Commercial Sale” means, with respect to a given Licensed Product, the first sale to a Third Party (other than
an Affiliate or sublicensee) on an arms’ length commercial basis of such Licensed Product by a Related Party in a
country:

(i)

(ii)

following  Regulatory  Approval  of  such  Licensed  Product  in  that  country,  if  a  Regulatory  Approval  or
similar marketing approval is required in such country; or

at any time, if no such Regulatory Approval or similar marketing approval is required in such country;

(nn)

“FSA”  means  the  feasibility  study  agreement  dated  18  October  2019  pursuant  to  which  the  Client  and  OXB
commenced preliminary activities for the eventual supply by OXB of cGMP lentiviral vectors targeting the Client’s
gene(s) of interest;

(oo)

“FTE” means a full-time equivalent person year (consisting of 1568 hours per year);

5

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(pp)

(qq)

(rr)

(ss)

(tt)

(uu)

(vv)

(ww)

“GAAP” means generally accepted accounting principles in the U.S. consistently applied;

“GBP” and “£” mean the lawful currency of the United Kingdom;

“GOI” means [***];

“ICH”  means  International  Conference  on  Harmonization  of  Technical  Requirements  for  Registration  of
Pharmaceuticals for Human Use;

“IM Date” means the date upon which Manufacture of a Batch is initiated;

“Initial Fee” means the upfront fee pursuant to clause 7.1 and set out in Schedule 2;

“Initial Target” means [***];

“Insolvency Event” in relation to a Party or entity shall mean any of the following events:  (i) that Party ceasing or
threatening to cease to carry on business; (ii) that Party being deemed by a competent authority to be unable or
admitting  inability  to  pay  its  debts;  (iii)  a  moratorium  is  declared  by  a  competent  authority  in  respect  of  any
indebtedness of that Party; (iv) that Party giving notice to any of its creditors that it has suspended or is about to
suspend payment of any of its debts; (v) that Party commencing negotiations with one or more of its creditors with a
view to rescheduling any of its indebtedness by reason of financial difficulties; (vi) an arrangement, composition, or
assignment with or for the benefit of its creditors is entered into or proposed by or in relation to that Party; (vii) a
receiver, administrative receiver, liquidator, or compulsory manager taking possession of or being appointed over
the  whole  or  any  material  part  of  the  assets  of  that  Party;  (viii)  any  expropriation,  attachment,  sequestration,
distress, execution or other analogous process is levied or enforced on or affects the whole or any material part of
the assets of that Party (and is not discharged within [***]); (ix) enforcement of any mortgage, charge, pledge, lien or
other  security  interest  securing  any  obligation  of  any  person  or  any  other  agreement  or  arrangement  having  a
similar effect over any assets of that Party; (x) that Party or its directors or the holder of a qualifying floating charge
giving  notice  of  his,  their  or  its  intention  to  appoint  an  administrator;  (xi)  that  Party  or  its  directors  or  any  of  its
creditors or the holder of a qualifying floating charge making an application to the court for the appointment of an
administrator; (xii) an administrator being appointed of that Party; (xiii) the winding-up, dissolution, administration or
reorganisation (by way of voluntary arrangement, scheme of arrangement or otherwise) with respect to that Party;
provided that this does not apply to any winding-up petition that is frivolous or vexatious and is discharged, stayed
or dismissed within [***] of commencement; (xiv) that Party being struck off the register of companies; or (xv) the
happening  in  relation  to  that  Party  of  an  event  analogous  to  any  of  the  above  in  any  jurisdiction  in  which  it  is
incorporated or resident or in which it carries on business or has assets;

(xx)

“Intellectual Property Rights” means all rights in Patent Rights; rights to inventions, copyright and related rights;
rights  in  trade  marks,  trade  names  and  domain  names;  rights  in  designs;  rights  in  computer  software;  database
rights; rights in confidential information (including know-how) and any other intellectual property rights; in each case
whether registered or unregistered and including all applications (or rights to apply) for, and renewals or extensions
(for

6

 
 
 
 
 
 
 
 
 
 
 
(yy)

(zz)

their full term) of, such rights and all similar or equivalent rights or forms of protection which subsist or will subsist
now or in the future in any part of the world;

“Know-How”  means  unpatented  information  that  is  not  in  the  public  domain  (including,  without  limitation,
information  comprising  or  relating  to  inventions,  discoveries,  concepts,  methodologies,  models,  research,
development  and  testing  procedures,  the  results  of  experiments,  tests  and  trials,  manufacturing  processes,
techniques and specifications, quality control data, analyses, reports and submissions);

An  individual  shall  be  deemed  to  have  “Knowledge”  of  a  particular  fact  or  other  matter  if  (i)  such  individual  is
actually  aware  of  such  fact  or  other  matter,  or  (ii)  a  prudent  individual  could  reasonably  be  expected  to  have
discovered or otherwise become aware of such fact or other matter under the circumstances by virtue of conducting
a reasonable investigation or otherwise;

(aaa)

“Licensed Product” means [***];

(bbb)

“Manufacture”, “Manufactured”  and  “Manufacturing”  means  the  steps,  Processes  and  activities  to  produce  any
Vector  for  clinical  supply,  including  the  manufacturing,  processing,  handling,  storage,  packaging,  labelling,
validation, testing, release and preparation for Delivery of Vector;

(ccc)

“Manufacturing  Slot”  means  a  scheduled  period  during  which  OXB  will  Manufacture  a  Batch  at  a  Facility  as
specified in the applicable Scope of Work or Work Order or Change Order;

(ddd)

“Manufacturing Slot Deposit” shall have the meaning set out in Schedule 1;

(eee)

(fff)

“Manufacturing Slot Deposit Payment Date” means, in respect of each Manufacturing Slot, the date that is [***]
before the applicable scheduled IM Date for the Manufacturing Slot;

“Master Production Batch Record” means the technical documents that define the Manufacturing procedures and
associated materials for a specific part of the Manufacturing process, as approved by both Parties and as amended
by the Parties in writing from time to time;

(ggg)

“Milestone Payment” means one of the milestone payments set out in Schedule 2;

(hhh)

“Net Sales” means the gross amount invoiced by a Related Party(ies) in arms-length transactions for or on account
of the sale to a non-Related Party of Licensed Products, less the sum of the following:

(i)

(ii)

(iii)

(iv)

(v)

[***];

[***];

[***];

[***]; and

[***].

7

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
[***].

[***].

[***]:

(i)

(ii)

[***].

[***]; or

[***],

It  is  understood  that  any  accruals  for  individual  items  reflected  in  Net  Sales  are  periodically  (at  least  once  each
calendar  quarter)  trued  up  and  adjusted  by  each  Related  Party  consistent  with  its  customary  practices  and  in
accordance with GAAP.

Sale or transfer of Licensed Products between any of the Related Parties shall not result in any Net Sales, with Net
Sales to be based only on any subsequent sales or dispositions to a non-Related Party;

(iii)

(jjj)

“OXB Arising IPR” shall have the meaning attributed to it in clause 12.5;

“OXB IP” means:

(i)

(ii)

the  Patent  Rights  that  Cover  the  manufacture  or  use  of  Vectors,  or  the  manufacture,  use,  research,
Development  or  Commercialisation  of  the  Licensed  Products,  including  those  Patents  identified  in
Schedule 5 (the “Licensed Patents”); and

the  Know-How  that  is  necessary  or  reasonably  useful  for  the  manufacture  or  use  of  Vectors,  or  the
manufacture,  use,  research,  Development  or  Commercialisation  of  Licensed  Products  (the  “Licensed
Know-How”);

in  each  case,  to  the  extent  Controlled  by  OXB  as  of  the  Effective  Date  or  during  the  Term,  including  Intellectual
Property Rights subsisting in its Background IPR and the OXB Arising IPRs;

(kkk)

“OXB Manufacturing Process” means the Manufacturing process used by OXB to manufacture a Vector or which
is made available by OXB to Client or Client’s Affiliate or a Third Party pursuant to any Technology Transfer;

(lll)

“OXB Patent Rights” means Patent Rights Controlled by OXB;

(mmm)

“Parties” means OXB and Client and “Party” shall mean either of them;

(nnn)

“Pass-Through Costs” means any documented external costs that are (a) agreed in a Work Order or otherwise in
writing  by  Client  and  incurred  by  OXB  in  carrying  out  the  Manufacturing  and  Services,  including  Technology
Transfer,  under  this  Agreement  or  (b)  identified  in  the  relevant  Work  Orders  (including  where  the  Work  Order
contains an estimate for such costs, the final costs incurred by OXB) and will include without limitation the costs of
Plasmids for both research and the Manufacture of cGMP grade Vector, and in each case shall not include those
costs included in the Batch Fee;

8

 
 
 
 
 
 
 
 
 
 
 
 
 
(ooo)

(ppp)

“Patent  Rights”  shall  mean  all  patents  (including  all  reissues,  extensions,  substitutions,  confirmations,  re-
registrations,  re-examinations,  invalidations,  supplementary  protection  certificates  and  patents  of  addition)  and
patent applications (including all provisional applications, continuations, continuations-in-part and divisionals),  and
foreign equivalents of any of the foregoing;

“Phase I Clinical Trial” means a human clinical trial normally conducted in healthy volunteers or diseased patients
with  the  aim  of  determining  the  pharmacokinetics,  pharmacodynamics,  early  safety  profile  and  some  preliminary
evidence of efficacy if conducted in patients;

(qqq)

“Phase  2/3  Clinical  Trial”  means  a  human  clinical  trial  involving  a  sufficient  number  of  subjects  that,  prior  to
commencement of the trial or at any other defined point in the trial, satisfies both of the following ((i) and (ii)):

(i)

(ii)

such trial is designed to (1) establish that the Licensed Product is safe and efficacious for its intended
use, and (2) define and determine warnings, precautions, and adverse reactions that are associated with
the Licensed Product in the dosage range to be prescribed, which trial is intended to support Regulatory
Approval in any country; and

such trial is or becomes a registration trial sufficient for filing an application for Regulatory Approval in
any country, as evidenced by (1) an agreement with or statement from the relevant Regulatory Approval
on a special protocol assessment or equivalent, or (2) other guidance or minutes issued by the relevant
Regulatory Approval, for such registration trial;

“Pivotal Clinical Trial” means a pivotal human clinical trial conducted in a sufficient number of patients to establish
safety or efficacy in the particular indication tested, the data and results of which are intended to be used as part of
a basis for seeking Regulatory Approval in any country;

“Plasmids” means the plasmids required to Manufacture Vector, including genome and packaging components, as
specified in the applicable Scope of Work or Work Order or Change Order;

“Process”  means  the  processes  and  procedures  used  to  Manufacture  Vector  in  accordance  with  the  Master
Production  Batch  Record,  including  all  protocols  and  SOPs  referenced  therein.    Process  will  not  include  Facility
design  and  SOPs  generated  or  used  in  the  course  of  performing  services  that  are  generally  applicable  to  OXB’s
business, such as in connection with the operation of any of its Facility and/or equipment, and that a reasonable
contract  manufacturing  organisation  skilled  in  the  art  would  be  expected  to  have  in  place  for  the  operation  of  its
own facility;

(rrr)

(sss)

(ttt)

(uuu)

“Project Manager” shall have the meaning set out in clause 2.1;

(vvv)

“Quality Agreement” shall have the meaning set out in clause 3.3(a);

(www)

“Regulatory Approval” means all technical, medical, and scientific licenses, registrations, authorisations, consents,
and approvals of any Regulatory Authority, necessary for the use, development, manufacture, and

9

 
 
 
 
 
 
 
 
 
 
 
 
 
commercialisation of a Vector or Licensed Product in a given regulatory jurisdiction;

(xxx)

“Regulatory  Authority”  means  any  national,  regional,  state  or  local  regulatory  agency,  department,  bureau,
commission, council or other governmental entity with authority over the manufacture, production, use or storage or
transport, of any Vector or Licensed Product, including the FDA, the EMA, and the European Commission (and any
successor agencies), in (i) the United States of America, (ii) the United Kingdom, (iii) the European Union, and (iv)
such other territories as may be mutually agreed to by the Parties in writing;

(yyy)

“Regulatory Milestones” shall have the meaning given to it in Schedule 2;

(zzz)

“Regulatory Milestone Payments” shall have the meaning given to it in Schedule 2;

(aaaa)

“Related  Party”  shall  mean  Client  and  its  sublicensees  of  one  or  more  Licensed  Products.    For  clarity,  Related
Party shall not include any distributors, wholesalers or the like unless such entity is an Affiliate of Client;

(bbbb)

“Representatives” shall have the meaning set out in clause 14.2;

(cccc)

“Royalties” shall have the meaning set out in clause 7.12;

(dddd)

“Royalty  Term”  means,  on  a  Licensed  Product-by-Licensed  Product  and  country-by-country  basis,  the  period
commencing on the First Commercial Sale of such Licensed Product in such country and ending the later of (i) the
[***] of the First Commercial Sale of the given Licensed Product in such country and (ii) to the extent there is a Valid
Claim within the OXB IP that Covers (A) the manufacture of the Vector used to generate such Licensed Product or
the manufacture of the Licensed Product or (B) the sale of the Licensed Product, in each case (A) or (B) in such
country, the expiration of the last such Valid Claim.  A true and complete list of Patent Rights within the foregoing
sub-clause (ii) is provided in Schedule 5, which Schedule 5 may be updated by OXB, on a Vector-by-Vector basis,
in the event of any change to the status of the relevant Patent Rights;

(eeee)

“Sample” means any sample of Vector for analytics, retention, stability studies or other non-clinical purpose;

(ffff)

(gggg)

(hhhh)

“Scope of Work” means a document signed by both Parties setting out the agreed Services for each Target to be
provided by OXB to Client under this Agreement which shall include a description, the duration, and the cost of the
Services and individual Work Package(s).  Agreed Scopes of Work shall be incorporated into and form part of this
Agreement and may be modified from time to time by a Change Order or a Work Order;

“Senior Officers”  means  (i)  for  OXB,  the  CEO  or  duly  authorized  designee  and  (ii)  for  Client,  the  CEO,  CFO  or
duly authorized designee;

“Service Fee” shall mean the fees and other payments and costs for the Services other than Batch Manufacturing
Services (which shall be charged in accordance with the Batch Fee);

10

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(iiii)

(jjjj)

“Services”  shall  mean  any  Manufacturing  services  and/or  other  services  to  be  performed  by  OXB  under  this
Agreement, as described in any Scope of Work, Work Package or Work Order or Change Order;

“SOPs” means the written standard operating procedures and methods of OXB, as the same may be amended, in
OXB’s sole discretion, from time to time; provided that any change to the SOPs that could impact Client’s ability to
Develop or Commercialise the Licensed Product shall be subject to clause 3.4;

(kkkk)

“Specification”  means  with  respect  to  each  Vector,  the  tests,  references  to  analytical  methods  and  appropriate
acceptance criteria (including yield) and attributes to which such Vector must conform, as set forth in  the  Quality
Agreement or agreed from time to time in writing by Client and OXB pursuant to clause 3.4;

(llll)

“Specification Changes” shall have the meaning attributed to it in clause 3.4;

(mmmm)

“Storage Guidelines” means those procedures, methods and conditions for preserving, monitoring and storing
all Client Materials, Components, and Batches of Vector, as set forth in the Quality Agreement or as otherwise
mutually agreed to in writing by the Parties;

(nnnn)

“Supply Term” shall have the meaning set out in clause 17.1(a);

(oooo)

(pppp)

“Target” or “Targets” means the Initial Target and any Additional Targets deemed to be a “Target” herein or any of
them individually, as applicable;

“Technology  Transfer ”  means  the  technology  transfer  process  described  in  Article  13  occurring  after  a
Technology Transfer Event, under which process OXB provides documentation, technical assistance, materials and
cooperation by appropriate employees (including technical training at an OXB site pertaining to the Process) as set
forth in the Technology Transfer Plan and as is reasonably necessary for properly skilled personnel of Client or its
Affiliate  or  its  Third-Party  designee  (as  applicable)  to  Manufacture  a  Vector  in  accordance  with  the  applicable
Process;

(qqqq)

“Technology Transfer Event” has the meaning set out in Schedule 3;

(rrrr)

“Technology Transfer Milestone” shall have the meaning set out in Schedule 2;

(ssss)

“Technology Transfer Milestone Payments” shall have the meaning set out in Schedule 2;

(tttt)

“Term” shall have the meaning set out in clause 17.1;

(uuuu)

“Testing Laboratory” means a qualified independent Third-Party testing laboratory reasonably acceptable to both
Parties by written agreement to evaluate certain technical issues and/or detect their root causes;

(vvvv)

“Third Party Cell Line” shall have the meaning set out in clause 3.10;

(wwww)

“Third Party” means any person or entity other than Client, OXB and their respective Affiliates;

11

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(xxxx)

“USD” or “US$” means the lawful currency of the United States;

(yyyy)

(zzzz)

(aaaaa)

(bbbbb)

“Valid Claim” means a claim of (i) an unexpired and issued patent that has not been disclaimed, revoked, or held
invalid,  un-patentable  or  unenforceable  by  an  administrative  agency,  court  or  other  government  agency  of
competent  jurisdiction  in  a  final  and  non-appealable  decision  (or  a  decision  un-appealed  within  the  time  limit
allowed  for  appeal),  and  which  has  not  been  admitted  to  be  invalid  or  unenforceable  through  reissue,  re-
examination or disclaimer or otherwise; or (ii) a pending patent application that has not been finally rejected by a
patent office or other governmental agency of competent jurisdiction in an un-appealable decision or a decision that
is  un-appealed  within  the  time  allowed  for  appeal  and  that  has  been  prosecuted  in  good  faith  and  has  not  been
pending for more than [***] from the date of its earliest priority date;

“Vector”  means  a  lentiviral  vector  delivering  the  applicable  GOI  that  is  (i)  Manufactured  and  supplied  under  this
Agreement  by  OXB  or  an  Approved  Subcontractor  of  OXB;  (ii)  Manufactured  by  Client  following  a  Technology
Transfer  to  Client  pursuant  to  Article  13  with  respect  to  such  vector  delivering  the  applicable  GOI;  or  (iii)
Manufactured  by  Client’s Affiliate  or  a  Third  Party  on  behalf  of  Client  or  its  sublicensee  following  a  Technology
Transfer to such Affiliate or Third Party pursuant to Article 13 with respect to such vector delivering the applicable
GOI;

“Work  Order”  means  a  document  signed  by  both  Parties  setting  out  new  Work  Packages  to  be  added  to  a
Scope of Work;

“Work Package” means the work identified as a discrete work package in a Scope of Work, Change Order or
Work Order thereto; and

(ccccc)

“Year” means a calendar year starting on 1 January and ending on 31 December.

1.2

Interpretation.  In this Agreement:

(a)

(b)

(c)

(d)

(e)

unless  otherwise  specified,  references  to  clauses  and  schedules  are  to  the  clauses  and  schedules  of  this
Agreement;

the words “include”, “including” and “in particular” are to be construed as being by way of illustration or emphasis
only and are not to be construed so as to limit the generality of any words preceding them;

the words “other” and “otherwise” are not to be construed as being limited by any words preceding them;

headings are used for convenience only and do not affect its interpretation; and

a reference to the singular includes a reference to the plural and vice versa and a reference to any gender includes
a reference to all other genders.

1.3

Termination of CDA and FSA.

(a)

The Parties agree that the CDA is hereby terminated in all respects and with effect from the date of this Agreement
the CDA shall have no further effect except to the extent that certain provisions of the CDA survive any expiration
or termination pursuant to the terms of the CDA.

12

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(b)

(c)

The Parties agree that the FSA is hereby terminated in all respects and with effect from the date of this Agreement
the FSA shall have no further effect except to the extent that (i) certain provisions of the FSA survive any expiration
or termination pursuant to the terms of the FSA or (ii) activities due to be carried out under the FSA are incomplete
in which case such activities shall continue under this Agreement.

In the event of any conflict between the terms and provisions of the CDA or FSA and the terms and provisions of
this Agreement,  including  with  respect  to  the  use  and  treatment  of  Confidential  Information,  this Agreement  will
prevail.

 Governance

Representatives.  Within [***] of the Effective Date, each of OXB and Client shall appoint an employee as a project manager
to oversee their respective obligations under this Agreement (each a “Project Manager”).  Unless agreed otherwise between
the Parties in writing, all communications between OXB and Client regarding the conduct of OXB’s day-to-day performance
will be with the respective Party’s Project Manager.  A Party may change its Project Manager at any time by providing at least
[***]  prior  written  notice  to  the  other  Party.    Client  shall  incur  no  cost  for  any  change  in  OXB’s  Project  Manager,  including,
without limitation, costs associated with any knowledge transfer to a new OXB Project Manager.

2.

2.1

2.2

Steering Committee

(a)

(b)

(c)

Steering  Committee.    Within  [***]  after  the  Effective  Date,  the  Parties  shall  establish  a  steering  committee  (the
“Steering Committee”) by each Party designating and notifying the other Party of its initial members to serve on
the Steering Committee.  The Steering Committee will remain in place until the termination or expiry of the Term
and, unless otherwise agreed in writing between the Parties, will be disbanded at the end of such period.

Role of Steering Committee.  The Steering Committee shall lead and oversee the performance of OXB under this
Agreement and, subject to clause 2.2(g), shall be responsible for and have authority for:

(i)

(ii)

(iii)

(iv)

providing a forum for strategic decision-making;

reviewing performance under this Agreement;

resolving any disputes referred to it by the Project Team; and

making such other determinations as are expressly delegated to it under the terms of this Agreement.

Membership.  The Steering Committee shall consist of two senior personnel of OXB and two senior personnel of
Client, in each case with authority to make decisions for the appointing Party on issues within the mandate of the
Steering  Committee  and  shall  additionally  include  each  Party’s  Project  Manager.    Each  member  shall  have  the
appropriate  background  and  expertise  to  contribute  to  the  Steering  Committee.    Each  Party  may  change  its
members on the Steering Committee from time to time by providing notice in writing to the other Party.  Either Party
may, from time to time, invite additional representatives or consultants, who are not Steering Committee members
but who have knowledge and/or experience in relation to the performance of the collaboration

13

 
 
 
 
 
 
 
 
 
 
 
(d)

(e)

(f)

(g)

between  the  Parties,  to  attend  Steering  Committee  meetings.    Prior  to  attendance  of  any  Steering  Committee
meeting, all of the Steering Committee members and all other permitted attendees must be bound by confidentiality
obligations at least as protective to the other Party’s Confidential Information as the terms set out in Article 14.

Co-Chairpersons.  Each Party shall appoint one of its members to co-chair Steering Committee meetings (each a
“Co-Chairperson”).    The  Co-Chairpersons  shall  attend  meetings,  ensure  the  orderly  conduct  of  meetings,  and
ensure that written minutes of each meeting are taken and issued to each of the Parties.

Meetings.  The Steering Committee shall meet as often as agreed by the Co-Chairpersons, but in no event less
than [***].  Such meetings may be conducted by telephone, videoconference or in person as determined by the Co-
Chairpersons,  acting  reasonably.    Each  Party  may  also  call  for  special  meetings  of  the  Steering  Committee  with
reasonable prior notice (it being agreed that at least [***] shall constitute reasonable notice), to resolve particular
matters within the decision-making responsibility of the Steering Committee.  Meetings of the Steering Committee
shall  be  effective  only  if  at  least  one  (1)  representative  of  each  Party  is  present  and  participating  as  a  Co-
Chairperson.

Decision-Making.    The  Steering  Committee  will  endeavour  to  make  decisions  by  consensus  of  the  Co-
Chairpersons with each Party having one (1) vote.  If a dispute or failure to agree arises which cannot be resolved
within the Steering Committee, the Steering Committee shall cause such dispute or failure to agree to be referred
to  the  Senior  Officers  (or  their  respective  delegates)  for  resolution.    The  Senior  Officers  (or  their  respective
delegates)  shall  attempt  in  good  faith  to  resolve  such  dispute  or  failure  to  agree.    In  the  event  that  the  Senior
Officers (or their respective delegates) have been unable to resolve such dispute within [***] of the dispute being
referred to them, either Party may seek resolution of the dispute in accordance with clause 18.14.

Limits.  Each of the Steering Committee, the Project Team and the Project Managers shall only have the powers
assigned expressly to each of them in this Agreement.  Notwithstanding any provision to the contrary, neither the
Steering Committee nor the Project Team nor the Project Managers shall have any power to amend or modify the
provisions of, or to waive compliance with, this Agreement (including any Scopes of Work, Work Packages or Work
Orders),  and  each  Party  shall  retain  the  rights,  powers  and  discretion  granted  to  it  under  this Agreement  and  no
such rights, powers or discretion shall be delegated to or vested in the Steering Committee, the Project Team or the
Project  Managers.    For  clarity  and  without  limiting  the  foregoing,  neither  the  Steering  Committee  nor  the  Project
Team nor the Project Managers shall have any power to agree to any Specification Changes, which are subject to
the process set forth in clause 3.4.

2.3

Project Team

(a)

Within [***] after the Effective Date, the Parties will establish a project team (“Project Team”) which shall consist of
each Party’s Project Manager and such other employees, or, subject to the approval of the other Party, which shall
not  be  unreasonably  withheld  or  delayed,  representatives  or  consultants  of  a  Party  as  considered  necessary  to
attend  by  such  Party’s  Project  Manager.    Prior  to  attendance  of  any  Project  Team  meeting  all  such  employees,
representatives

14

 
 
 
 
 
 
 
 
and  consultants  of  a  Party  must  be  bound  by  confidentiality  obligations  at  least  as  protective  to  the  other  Party’s
Confidential Information as the terms set out in Article 14.  The Project Team shall:

(i)

(ii)

(iii)

(iv)

provide a forum for, and facilitate, communications between the Parties with respect to the provision of
Services by OXB;

have  operational  responsibility  for  co-ordinating  the  performance  of  the  Scopes  of  Work  and  Work
Packages;

have  responsibility  for  proposing  an  amendment  or  termination  of  existing  Scopes  of  Work  or  Work
Packages, and establishing new Scopes of Work or Work Packages; provided however that any new or
amended Scopes of Work or Work Packages or any termination of a Scopes of Work or Work Package
must  be  mutually  agreed  to  in  a  written  document  executed  by  an  authorised  representative  of  each
Party in order to become effective; and

subject to clause 2.3(c), shall be responsible for promptly referring any dispute not resolved within [***]
to the Steering Committee for resolution.

(b)

(c)

The  Project  Team  shall  hold  meetings  as  often  as  the  Project  Managers  agree  is  necessary  during  the
Term.  Project Team meetings may be held face to face, or by tele- or video-conference, at such times and places
as are agreed to by the Parties acting reasonably.  All decisions of the Project Team will be made by consensus of
the Project Managers, and any failure to agree will be referred to the Steering Committee for resolution.

At  Client’s  reasonable  request,  time  sensitive  disputes  will  be  eligible  for  an  accelerated  dispute  review  process
under which (i) any dispute not resolved by the Project Team within [***] will be referred to the Steering Committee
and (ii) any dispute not resolved by the Steering Committee within [***] after referral to the Steering Committee will
be escalated in accordance with clause 2.2(f).

Additional Targets.  At any time during the Term, Client may request by written notice to OXB that one or more Additional
Targets  be  included  within  the  scope  of  this Agreement.    Each Additional  Target  requested  by  Client  and  consented  to  in
writing  by  OXB  shall,  subject  to  payment  by  Client  to  OXB  of  the Additional  Target  Fee  in  accordance  with  clause  7.2,  be
deemed a Target under this Agreement.  The Parties shall agree and sign a Scope of Work setting out the Services in relation
to each Additional Target, which once signed by both Parties shall be incorporated into and be part of this Agreement.

 Provision of Services

Provision of Services.  The Services will be provided by OXB in accordance with the applicable Scope of Work.  In the event
the  Client  wishes  to  amend  the  Scope  of  Work,  Client  will  request  the  work  it  wishes  OXB  to  perform  identifying  the  Work
Packages to be amended, added or terminated.  OXB will promptly provide Client with a draft Change Order or Work Order as
applicable for review by Client, and once the Parties have agreed the  draft  Change  Order  or  Work  Order,  OXB  will  issue  a
final version for signature by both Parties.  Once a Change Order or Work Order has been signed by both Parties the Scope of
Work shall be deemed amended in accordance with such Change Order or Work Order.  All signed Change Orders and Work
Orders shall be

2.4

3.

3.1

15

 
 
 
 
 
 
 
 
 
subject to the terms and conditions of this Agreement.  In the event of any conflict between the terms and provisions of any
Scope  of  Work,  Change  Order  or  Work  Order  and  the  terms  and  provisions  of  this Agreement,  this Agreement  will  prevail
unless  the  relevant  term  of  this  Agreement  is  expressly  varied  by  the  written  agreement  of  the  Parties  set  forth  in  the
applicable Scope of Work, Change Order or Work Order.

3.2

General Standards

(a)

(b)

(c)

(d)

OXB  shall  perform  the  Services  in  accordance  with  the  terms  and  conditions  of  this Agreement  and Applicable
Law, and in a professional and workmanlike manner, and in accordance with the activities, timeline and budget set
forth in the applicable Scope of Work, Work Order or Change Order.

Upon Delivery, OXB shall ensure Batches have been Manufactured in accordance with Applicable Law, including
cGMP, the Process, the Specifications and the Quality Agreement.

In the course of performing its obligations under this Agreement, OXB and its Affiliates shall not employ or use the
services of any person that has been debarred, for example as under Subsection (a) or (b) of Section 306 of the
Federal  Food,  Drug  and  Cosmetic  Act  (21  U.S.C.  335a)  or  any  comparable  provision  of  any  other  Applicable
Laws.  OXB shall notify Client immediately in the event that OXB becomes aware of such debarment or threatened
debarment  of  any  of  its  employees  (or  any  other  person)  engaged  in  the  provision  of  Services  under  this
Agreement.

Without limiting OXB’s obligation to comply with Applicable Law, OXB will comply with the UK Anti-Bribery Law and
the  OECD  Anti-Bribery  Convention  with  regard  to  Services  and  Manufacturing,  including  not  offering  or  giving
anything of value to a foreign public official in connection with the performance of the official’s duties or inducing an
official  to  use  their  position  to  influence  any  acts  or  decisions  of  any  foreign,  state  or  public  international
organization, and other similar laws and regulations, as well as all applicable export control and economic sanctions
laws and regulations.

(e)

OXB will ensure that documents provided to Client in connection with this Agreement are provided in English.

3.3

Quality Agreement; [***].

(a)

Prior to Manufacture of the first Batch, the Parties will negotiate and enter into a detailed document allocating the
technical  quality  responsibilities  of  the  Parties  with  respect  to  the  Manufacture  and  Delivery  of  Batches  (such
executed document, a “Quality Agreement”), which will be attached hereto as Schedule 7 upon completion.  In the
event  of  any  conflict  between  the  terms  and  provisions  of  this  Agreement  and  the  terms  and  provisions  of  the
Quality Agreement, with respect to quality-related activities, including compliance with cGMP, the provisions of the
Quality Agreement will prevail, and with respect to all other activities or issues this Agreement will prevail.

(b)

[***].

3.4

Changes to Specifications.  In each case subject to clause 3.11:

16

 
 
 
 
 
 
 
 
 
(a)

(b)

Amendments,  modifications  and  additions  to  the  Specifications  (“Specification  Changes”),  the  Manufacturing
Process  of  a  Batch  (“Process  Changes”),  or  the  quality  of  Components  (“Component  Changes”)  may  only  be
made  upon  mutual  written  agreement  between  the  Parties  in  each  case,  in  accordance  with  the  applicable
provisions  of  the  applicable  Quality  Agreement.    If  Specification  Changes,  Process  Changes  or  Component
Changes are so agreed to by the Parties, OXB shall promptly implement the same.  The cost allocation between
the Parties for any other Specification Changes, Process Changes and Component Changes will be as agreed to
by the Parties in writing.

Notwithstanding  clause  3.4(a),  OXB  shall  use  commercially  reasonable  efforts  to  implement  any  reasonable
Specification  Changes,  Process  Changes  or  Component  Changes  which  are  requested  by  Client  (each,  a
“Requested Change”), provided that:

(i)

(ii)

such  Requested  Change  does  not  affect  the  cost  to  OXB  of  performing  the  relevant  Services  (unless
Client  agrees  in  writing  to  cover  such  costs),  or  require  Client  to  perform  Services  materially  different
from those described in the applicable Scope of Work, Work Order or Change Order, or require OXB to
breach  any  contractual  obligations  owed  to,  or  to  incur  any  additional  expense  in  relation  to  (unless
Client agrees in writing to cover such costs) in relation to any other customer; and

if OXB notifies Client of a reasoned technical concern regarding such Requested Change and if Client
nevertheless  wishes  to  evaluate  the  potential  implementation  of  the  Requested  Change,  then:    (1)  the
Parties will enter into a Scope of Work or Work Order for one or more pilot batch(es) implementing the
Requested Change; (2) if Client deems the pilot batch(es) successful, the Parties will work together in
good faith to align on implementation of the Requested Changes, taking into account the results of the
pilot  batch(es);  and  (3)  if  the  Parties  are  able  to  come  to  such  agreement,  the  Parties  shall  execute  a
Change Order in accordance with clause 3.1 and OXB will promptly implement the applicable changes,
in accordance with the Change Order.

(c)

To  the  extent  necessary,  the  Parties  shall  amend  the  Quality Agreement  and  Scope  of  Work  or  Work  Order  to
reflect  any  such  Specifications  Changes,  Process  Changes  and  Component  Changes  agreed  in  writing  by  the
Parties.    Without  limiting  the  foregoing,  for  clarity,  no  Specification  Changes,  Process  Changes  or  Component
Changes will be implemented by OXB without the prior written consent of Client in each instance.

3.5

Facility.  OXB shall Manufacture the Batches exclusively at the Facilities.  OXB shall not change the location of the Facility, or
use any additional facility, for the performance of cGMP Manufacture under this Agreement without at least [***] prior written
notice  to,  and  prior  written  consent  from,  Client,  which  consent  will  not  be  unreasonably  withheld  or  delayed  (it  being
understood and agreed that Client may withhold consent pending satisfactory completion of a quality assurance audit and/or
regulatory impact assessment of the new location or additional facility, as the case may be).  OXB shall bear OXB’s costs of,
as well as any actual and reasonable out- of-pocket costs incurred by Client in connection with, any change in Facility that is
not requested by Client.  OXB will maintain, at its own expense, OXB’s Facility and all equipment required for the Manufacture
of Vector by OXB in a state of repair and operating efficiency consistent with the requirements of all Applicable Law, including
cGMP if applicable.

17

 
 
 
 
 
 
 
3.6

3.7

3.8

Subcontracting.    OXB  shall  be  entitled  to  subcontract  its  obligations  under  this  Agreement,  in  whole  or  in  part,  to  the
subcontractors approved by Client in advance as specified in the Quality Agreement (or, with respect to non-cGMP Services,
to the approved subcontractors as set out in the applicable Scope of Work) (such subcontractors collectively, the “Approved
Subcontractors”).    OXB  shall  ensure  that  all  Approved  Subcontractors  are  bound  by  obligations  to  perform  which  are
consistent  with  the  terms  of  this  Agreement,  including,  as  applicable,  confidentiality,  quality  assurance  and  regulatory
obligations.  OXB shall remain responsible for the performance of any subcontracted responsibilities and shall be liable for the
acts  and  omissions  of  all  of  its  subcontractor(s)  in  connection  with  performance  under  this  Agreement  as  if  such  acts  or
omissions were performed by OXB; provided always that, for the avoidance of doubt, OXB shall not have any greater liability
to  Client  than  it  would  have  under  this Agreement  than  if  OXB  had  carried  out  such  work  and/or  committed  such  breach
causing the liability itself.

Procurement.  OXB shall, at its cost, purchase, qualify, test, inspect and approve all Components and shall ensure that the
Components are of suitable quality as required under the Specifications.

Plasmids.

Unless otherwise agreed in writing by the Parties, Client will notify OXB in writing which of the following will
apply to the Manufacture of a Vector:

(a)

(b)

Plasmids incorporating a GOI (genome/transfer Plasmid) suitable for Manufacturing Vector shall be procured and
provided to OXB by Client at Client’s sole cost;

Plasmids  incorporating  a  GOI  (genome/transfer  Plasmid)  shall  be  procured  by  OXB  on  behalf  of  Client  from  an
Approved  Subcontractor  and  will  be  deemed  Client  Materials  after  Client’s  payment  therefor.    [***]Pass-Through
Costs relating to the manufacture of such Plasmids shall be charged by OXB to Client, such costs to include the
direct cost of Plasmids, their transport and storage, and any import duties.  In addition to such Pass-Through Costs,
Client  shall  pay  OXB  a  handling  fee  for  procuring  such  Plasmids,  which  shall  be  [***]  of  such  external  costs  and
shall cover all OXB’s internal and other external costs associated with procuring such Plasmids (including stability
testing  performed  by  OXB).    In  such  circumstances,  OXB  will  notify  Client  in  writing  of  the  total  costs  for  such
Plasmids  in  advance  of  them  being  incurred.    OXB  will  invoice  Client  following  receipt  by  OXB  of  an  applicable
invoice from the Plasmid manufacturer.  Title to such Plasmids shall pass to Client upon Client’s payment to OXB
of the Pass-Through Costs (including the handling fee) for such Plasmids, and OXB shall inspect, store and handle
such  Plasmids  in  accordance  with  the  provisions  of  this Agreement  governing  Client  Materials.    Notwithstanding
any  other  provision  of  this Agreement,  OXB  accepts  no  liability  for  the  performance  of  the  Plasmid  manufacturer
under  this  sub-clause  3.8(b)  however  the  Plasmids  are  sourced  and  in  particular,  in  the  event  the  Plasmid
manufacturer fails to perform or delivers defective Plasmids to OXB, other than to the extent resulting from OXB’s
gross negligence or wilful misconduct; or

(c)

Helper Plasmids, i.e. env, rev and gag-pol Plasmids, shall be procured by OXB from an Approved Subcontractor at
OXB’s sole cost and will be deemed Components.

18

 
 
 
 
 
3.9

3.10

3.11

Sequences.    If  applicable  to  the  Services  being  performed,  Client  will  inform  OXB  of  the  sequence  of  any  nucleic  acid
construct  it  supplies  to  OXB  (such  as  the  GOI,  plasmids,  vectors,  etc.)  and  will  allow  OXB  to  perform  sequencing  of  such
construct  (either  in-house  or  using  an Approved  Subcontractor)  to  enable  OXB  to  comply  with  safety  requirements  and  to
ensure nucleic acid constructs are sufficiently characterised to support project progression.  For clarity, all such information,
shall  be  deemed  Confidential  Information  of  Client;  provided  however  that  Client  acknowledges  and  agrees  that  it  may  be
necessary  for  OXB  to  share  certain  Confidential  Information  of  Client,  including  the  sequence  of  any  nucleic  acid  in  the
Plasmids,  with  the  manufacturer  of  such  Plasmids  including  for  export  clearance  purposes.    In  each  case  provided  that  the
extent of Client’s Confidential Information shared by OXB with a Plasmid manufacturer is limited to the Confidential Information
that such Plasmid manufacturer reasonably needs to know for the purposes of manufacturing and providing such Plasmids to
OXB  for  use  in  performing  the  Services  under  this Agreement:    (a)  Client  accepts  all  risk  relating  to  the  provision  of  such
Confidential Information by OXB to the correct Plasmid manufacturers, (b) such Plasmid manufacturers shall not be deemed
to  be  Representatives  of  OXB  for  the purposes of clauses 14.2 and 14.3 and (c) OXB shall have no liability for any acts or
omissions  of  such  Plasmid  manufacturers  to  the  extent  that  Confidential  Information  of  Client  is  disclosed  pursuant  to  this
clause.

Cell Lines.  In the event Client requests or a Scope of Work or Work Order requires that OXB use a cell line for which OXB
does not have a use right or licence (each, a “Third Party Cell Line”), OXB shall request the proposed licence terms from the
relevant Third Party, and upon receipt of such licence terms shall provide them to Client for consideration.  If Client provides
written approval of the licence terms, OXB shall seek in good faith to procure the licence to use such Third Party Cell Line in
the provision of Services on such licence terms, and Client shall reimburse the consideration paid by OXB to the Third Party
for such licence (in accordance with the licence terms as approved by Client) and OXB’s actual, reasonable and documented
costs in relation to obtaining such a licence.  For the avoidance of doubt, OXB shall not and shall not be required to use any
such Third Party Cell Line in the provision of Services unless and until Client has given its written approval for OXB to obtain,
and OXB has obtained, a licence to use such Third Party Cell Line in the provision of Services in accordance with this clause
3.10.

Good  Manufacturing  Practice.    Each  Party  shall  promptly  notify  the  other  Party  upon  becoming  aware  of  any  material
amendments  of,  or  additions  to,  cGMP  that  could  affect  the  Services  to  be  performed  by  OXB  under  this Agreement  and
applicable Scope of Work or Work Order.  The Parties shall confer with each other about the best means of complying with
such  amendments  or  additions.    Changes  to  the  Scope  of  Work  or  Work  Order  resulting  from  changes  to  cGMP  may  be
proposed by either Party in writing to the other Party, but shall take effect only subject to the signature by both Parties of an
appropriate Change Order; provided that OXB shall use commercially reasonable efforts to implement any reasonable change
to the Services required as a result of any amendment or addition to cGMP (“Required cGMP Change”).  OXB shall bear the
cost of any Required cGMP Change if such change applies to the services OXB provides to other clients or otherwise applies
to OXB’s business as a contract manufacturing organization generally.  Any other Required cGMP Changes shall be for the
sole cost of Client, unless otherwise agreed under the applicable Change Order.  Notwithstanding the foregoing, OXB shall
not be required to act in any way in contravention of any newly implemented legal or other regulatory requirements.

3.12

Permits and Approvals.  OXB shall obtain and maintain all government permits and government licences, including health,
safety and environmental permits, necessary

19

 
 
for  the  conduct  of  the  Services  as  required  by Applicable  Law.    Without  prejudice  to  any  of  Client’s  other  rights  under  this
Agreement or the Quality Agreement, OXB shall inform Client promptly (within [***]) in writing in the event any license, permit,
or approval required by any Regulatory Authority for the Manufacture and supply of Vector by OXB is not obtained in a timely
manner or is withdrawn or is otherwise under investigation.

 Client Materials

Client Materials.  Client will provide OXB with sufficient quantities of Client Materials to enable OXB to perform the Services
as set out in the Scope of Work and applicable Work Orders.  Client will ensure that all related documents provided to OXB
are in English.

4.

4.1

4.2

Delivery and Title.

(a)

(b)

Client Materials provided by Client shall be delivered free of charge DDP (INCOTERMS 2020) OXB’s Facility.

Client  will  retain  title  to  and  ownership  of  Client  Materials  at  all  times.    OXB  shall  not  impose  or  cause  to  be
imposed any claims, encumbrances and liens on Client Materials.  OXB will at all times label or otherwise designate
the Client Materials as property of Client.  Client Materials will remain in the possession, control and care of OXB
following  delivery  of  such  Client  Materials  to  OXB.    OXB  will  not  transfer  the  Client  Materials  to  any  Third  Party
except to Approved Subcontractors without Client’s consent, and will use, store and handle the Client Materials in
accordance with the Storage Guidelines and (a) solely on behalf of Client, (b) with due care and, where applicable,
in compliance with cGMP, any specifications provided by Client and in accordance with the Scope of Work or Work
Order  or  Change  Order,  and  (c)  solely  for  the  purposes  of  providing  Services  pursuant  to  this Agreement.    OXB
shall  not  (or  allow  any  Third  Party  to)  use  the  Client  Materials  for  any  other  purpose,  and  without  limiting  the
generality of the foregoing, will not analyse, characterize, modify or reverse engineer any Client Materials or take
any action to determine the structure or composition of any Client Materials unless required to perform the Services
pursuant  to  a  signed  Work  Order.    OXB  shall  destroy  or  return  to  Client  all  unused  quantities  of  Client  Materials
according to Client’s written directions and at Client’s sole cost and expense.  Title to the Client Materials will at all
times remain with Client.  While in the possession, control or care of OXB, OXB will have the risk of destruction,
theft  or  loss  of  Client  Material,  except  that  OXB  will  only  bear  the  risk  of  destruction  or  loss  occurring  during  the
manufacturing, processing, validation, testing or release of Vector to the extent caused by OXB’s failure to comply
with Applicable Law or the negligence or the wilful misconduct of OXB.

4.3

4.4

Material Safety Data Sheets.  Client will provide OXB with accurate and complete material safety data sheets for all Client
Materials  and  other  relevant  and  necessary  information  concerning  the  safety,  handling,  use,  disposal  and  environmental
effects of such Client Materials.

Import  and  Export.    Client  will  be  responsible  at  its  sole  cost  and  expense  for  satisfying  all  import,  export  and  customs
requirements in relation to Client Materials, including U.S. export control regulations.  Client or its Third-Party designee will be
the importer and exporter of record for any materials being imported and shipped to OXB and for all materials exported from
the United Kingdom.

20

 
 
 
 
5.

5.1

5.2

5.3

5.4

5.5

 Forecasting and Ordering for Batches

Upon execution of this Agreement by the Parties and subject to the payment schedule in Scope of Work for #CP0188 entered
into by the Parties on or about the Effective Date (the “Initial Scope of Work”), Client shall pay to OXB the Manufacturing Slot
Deposit for all Manufacturing Slots identified in the Initial Scope of Work.  Thereafter, following execution by the Parties of any
new Scope of Work or Work Order, OXB will invoice Client for the Manufacturing Slot Deposits for each Manufacturing Slot set
out  in  such  new  Scope  of  Work  or  Work  Order,  and  Client  will  pay  each  Manufacturing  Slot  Deposit  on  or  before  the
applicable Manufacturing Slot Deposit Payment Date.

In the event Client wishes to procure additional Manufacturing Slots it will inform OXB and, pursuant to clause 3.1, OXB will
provide  a  draft  Scope  of  Work  or  Work  Order  setting  out  the  anticipated  IM  Date  and  the  applicable  Batch  Fee.    Upon
signature  of  an  agreed  Scope  of  Work  or  Work  Order,  OXB  shall  invoice  Client  for  the  applicable  deposit  for  each
Manufacturing  Slot  set  out  in  the  Scope  of  Work  or  Work  Order,  and  Client  will  pay  such  Manufacturing  Slot  Deposit  on  or
before the Manufacturing Slot Deposit Payment Date.

If there is a change to project timelines requested by Client which affects any binding Manufacturing Slots, Client and OXB will
discuss in good faith re-scheduling of such Manufacturing Slots and if the Parties agree to reschedule a Manufacturing Slot,
OXB  will  issue  a  Change  Order  setting  out  the  rescheduled  Manufacturing  Slots,  and  if  such  Change  Order  is  agreed,  the
Change  Order  shall  be  signed  by  both  Parties.    Upon  signature  of  a  Change  Order,  if  Client  has  not  already  paid  the
Manufacturing Slot Deposit for the original Manufacturing Slot, OXB shall re-invoice Client for the applicable deposit  for  the
rescheduled Manufacturing Slot, and Client will pay such Manufacturing Slot Deposit on or before the new Manufacturing Slot
Deposit Payment Date.

Any Manufacturing Slots identified in any executed Scope of Work or Work Order or Change Order shall be binding on both
Parties upon signature by both Parties of the Scope of Work or Work Order or Change Order.

Cancellation of Reserved Manufacturing Slots.

(a)

(b)

Client  may  cancel  any  Manufacturing  Slot  [***]  by  written  notice  to  OXB  at  any  time  prior  to  the  applicable
Manufacturing Slot Deposit Payment Date.  In the event of cancellation of a Manufacturing Slot by Client pursuant
to  this  clause  5.5(a),  Cancellation  Charges  shall  not  be  payable  with  respect  to  the  cancelled  Manufacturing
Slot.    For  the  avoidance  of  doubt,  notwithstanding  cancellation  of  a  Manufacturing  Slot  pursuant  to  this  clause
5.5(a),  the  applicable  Manufacturing  Slot  Deposit  shall  be  payable  by  Client  by  the  Manufacturing  Slot  Deposit
Payment Date.

OXB  may  cancel  any  Manufacturing  Slot  [***]  by  written  notice  to  Client  at  any  time  after  the  applicable
Manufacturing Slot Deposit Payment Date in the event that Client has not paid the applicable Manufacturing Slot
Deposit by the Manufacturing Slot Deposit Payment Date.  In the event of cancellation of a Manufacturing Slot by
OXB pursuant to this clause 5.5(b), Client may, at OXB’s sole discretion, be charged the Cancellation Charges in
accordance with clause 7.5 in addition to the Manufacturing Slot Deposit.

(c)

If:

21

 
 
 
 
 
(i)

(ii)

Client terminates the Agreement for any reason other than pursuant to clauses 17.3 (for OXB’s breach or
insolvency) or 18.1 (for force majeure); or

Client  cancels  any  Manufacturing  Slot  other  than  pursuant  to  clause  5.5(a)  or  5.6  or  where  OXB
expressly  agrees  that  Client  is  permitted  to  cancel  the  Manufacturing  Slot  without  liability  for
Cancellation Charges under the applicable Scope of Work or Work Order;

then  Client  will  notify  OXB  in  writing  [***]  and  Client  may,  at  OXB’s  sole  discretion,  be  charged  the  Cancellation  Charges  in
accordance with clause 7.5 in addition to the Manufacturing Slot Deposit.

5.6

Supply Failure.

(a)

(b)

(c)

(d)

[***].

[***].

[***]:

(i)

(ii)

[***].

[***].

[***]; and

[***];

 Delivery and Defective Batches

Terms  of  Delivery.    OXB  shall  deliver  the  Batches  Ex  Works  (INCOTERMS  2020)  the  Facility.    OXB  shall  notify  Client
confirming the Actual Delivery Date and place of Delivery at least [***] prior to Delivery.  Client shall retain, or shall require its
carrier to retain, all temperature records in relation to all Batches Delivered from the point of Delivery.

Failure  to  take  Delivery:    If  Client  fails  to  take  actual  delivery  of  any  Batch  on  the  Actual  Delivery  Date  and  prior
arrangements  to  store  such  Batch  have  not  been  agreed  to  between  the  Parties  in  writing,  OXB  shall  store  such  Batch  on
behalf  of  Client  in  accordance  with  the  Storage  Guidelines,  and  Client  shall  be  invoiced  on  the  [***]  following  the  Actual
Delivery Date for reasonable administration and storage costs.  Client agrees that:  (i) Client has made a fixed commitment to
purchase such Batch; and (ii) except for loss due to negligence, wilful misconduct or breach of this Agreement by OXB, risk of
loss for such Batch passes to Client with effect from Delivery.

Title.  Title to the Vector shall pass to Client on Delivery.

Risk.  Subject to clause 6.2, risk in the Batches shall pass to Client on Delivery.

Delivery of Samples.  If Client requires Samples to be shipped separately from any Batch, OXB will ship such Samples as
directed by Client Ex Works (INCOTERMS 2020) the Facility.  OXB shall notify Client of the date on which the Samples will be
ready for collection and the place of Delivery at least [***] prior to making them available for collection.  Within [***] following
completion of any study or assay, unless

22

6.

6.1

6.2

6.3

6.4

6.5

 
 
 
 
 
 
 
 
 
 
 
6.6

6.7

OXB has previously agreed in writing to transfer any remaining unused materials to Client at Client’s cost, OXB will discard or
destroy  any  remaining  unused  material,  provided  such  unused  material  is  not  required  by  cGMP  to  be  retained,  at  Client’s
request and expense.

Quality  Assurance .    OXB’s  quality  assurance  team  (“Quality  Assurance ”)  shall  monitor  OXB’s  activities  under  this
Agreement  and  in  accordance  with Applicable  Law  and  the  Quality Agreement.   All  relevant  test  results  and  copies  thereof
shall be provided to Client with the Batch Documentation in accordance with the Quality Agreement.  In-process testing results
however may be provided to Client before the Batch is completed.  Client (or a Third Party designated by Client) shall be solely
responsible for releasing any Batch for Development or Commercialisation.  Client (in its sole discretion) shall determine the
form  and  substance  of  any  release  testing  information  that  is  in  the  Specifications  for  submission  to  a  regulatory
authority.    OXB  shall  provide  to  Client  or  to  a  designated  Third  Party  a  Quality  Assurance-reviewed  and  signed  OXB
Certification within [***] after review and release of the Batch by OXB to Client.  OXB shall provide Client via a file share or
such other method mutually agreed by the Parties with copies of Master Batch Records for each Batch within [***] after review
and release of such Batch by OXB to Client, unless otherwise set forth in the Quality Agreement.

Inspection; Release.  OXB will inspect and release or reject (a) Client Materials and Components for use in the Services and
(b)  the  Batches  Manufactured  pursuant  to  this  Agreement;  provided  that  Client  shall  be  solely  responsible  for  releasing
Licensed  Product  for  Development  and  Commercialisation.    OXB  shall  not  use  any  Client  Materials  or  Components  in  its
performance of the Services that do not conform to the Specifications or are otherwise noticeably damaged, visibly defective,
or  known  to  be  adulterated.    Client  may,  in  conjunction  with  OXB,  inspect  and  release  or  reject  all  Batches  Manufactured
pursuant  to  this Agreement.    Such  inspection  and  release  or  rejection  by  Client  may  take  place  on-site  at  the  Facility  or  at
another location agreed upon by the Parties (for example, if Master Batch Records are made available to Client at a location
other than the Facility).

6.8

Acceptance/Rejection; Defective Batches.

(a)

Client shall inform OXB promptly upon discovery of any Defective Batch, but no later than:

(i)

(ii)

[***] after the Actual Delivery Date of such Batch in the event of defects reasonably apparent on visual
inspection, without unpacking the Batch; and

[***] after the date of discovery in the case of defects present at the time of Delivery but not reasonably
apparent on visual inspection.

(b)

(c)

If Client believes that a Batch Delivered by OXB is a Defective Batch and provides notification in accordance with
clause 6.8(a), OXB shall promptly conduct an investigation with the aim of determining:  (x) whether the Batch is a
Defective Batch, (y) the cause of the defect and (z) corrective measures to be taken in the Manufacture of future
Batches to minimize changes of or prevent the same cause from happening again.  OXB shall promptly advise the
Steering Committee of the findings and outcome of such investigation.

If the Parties disagree as to whether a Batch Delivered by OXB is a Defective Batch, they shall submit samples of
the Batch and the associated Batch records

23

 
 
 
 
 
 
 
(insofar  as  such  Batch  records  are  necessary  to  enable  the  Testing  Laboratory  to  perform  its  analysis),  to  the
Testing Laboratory, which shall carry out tests to determine whether the Batch is a Defective Batch.  The Parties
shall  act  in  good  faith  and  co-operate  with  the  Testing  Laboratory  in  its  investigation.    Except  in  the  case  of
manifest error on the face of its report, the findings of the Testing Laboratory shall be binding on the Parties.  The
fees of the Testing Laboratory shall be paid by Client unless Batch is a Defective Batch which is not caused by a
defect in Client Materials or Client Confidential Information or otherwise by Client, in which case the fees shall be
paid by OXB.

(d)

If OXB agrees, or the Testing Laboratory (pursuant to clause 6.8(c)) determines that the Batch is a Defective Batch,
OXB  and  Client  shall  work  together  to  devise  appropriate  measures  to  avoid  future  Batches  suffering  from  such
defect.  If the Parties agree that a Batch is a Defective Batch, or the Testing Laboratory pursuant to clause 6.8(c)
determines  that  the  Batch  is  a  Defective  Batch,  OXB  will  replace  such  Defective  Batch  in  accordance  with  the
following:

(i)

to the extent the Defective Batch has resulted from:

(A)

(B)

failure to Manufacture in accordance with cGMP, the Quality Agreement or Applicable Law; or

failure to conform to the Specifications as a result of negligence or wilful misconduct on the
part of OXB or its Affiliates, an act or omission of OXB or its Affiliates which does not meet
the  standard  of  skill  and  care  that  would  reasonably  be  expected  of  a  reasonable  contract
manufacturing  organization  skilled  in  the  art,  or  failure  of  equipment,  fixtures,  facilities  and
supplies within OXB’s reasonable control;

then  OXB  shall  be  responsible  for  the  cost  of  replacing  the  Defective  Batch  with  a  non-Defective  Batch,
including  the  costs  for  transportation,  testing  and  disposal  (as  applicable),  but,  except  to  the  extent  the
Defective Batch resulted from negligence or wilful misconduct on the part of OXB or its Affiliates, excluding
costs in relation to Client Materials required for the replacement Batch which shall be provided at Client’s
cost and expense; and

(ii)

in  all  other  circumstances  Client  shall  be  responsible  for  the  costs  of  replacing  a  Defective  Batch,
including  the  costs  of  transportation,  testing  and  disposal  (as  applicable)  and  Client  Materials  required
for the replacement Batch.

(e)

(f)

OXB  shall  complete  such  replacement  as  soon  as  reasonably  practicable  after  receipt  of  the  necessary  Client
Material,  and  where  appropriate  following  investigation  of  the  cause  of  the  defect  and  the  implementation  of
appropriate  measures  to  remove  such  cause,  and  the  Parties  shall  agree  on  a  revised  delivery  date  for  such
replacement  of  the  Defective  Batch  based  on  the  next  available  Manufacturing  Slot.    OXB  will  make  reasonable
commercial efforts to facilitate timely Delivery of replacement Batches.

Each Party shall destroy the Defective Batch in its possession or control upon the request of the other Party.  Such
destruction shall be at OXB’s cost.

24

 
 
 
 
 
 
 
 
 
 
6.9

7.

7.1

7.2

7.3

7.4

Remedies.    Except  with  respect  to  OXB  obligations  of  confidentiality  and  indemnification  obligations  or  OXB’s  gross
negligence  or wilful misconduct, Client agrees that its sole remedy with respect to a Defective Batch is as set forth in clause
6.8 and Client hereby waives all other remedies at law or in equity regarding such Defective Batch.

 Price and Payment

Initial Fee.  In partial consideration for the rights and licences granted to Client under this Agreement in relation to the Initial
Target, Client shall pay to OXB a one-time, non-refundable, non-creditable upfront payment as set out in Schedule 2 within
[***] of the execution of this Agreement.

Additional Target Fee.  In partial consideration for the rights and licences granted to Client under this Agreement in relation to
any Additional Target included as a Target pursuant to clause 2.4, Client shall pay to OXB a non-refundable, non-creditable
payment identified in Schedule 2 (each, an “Additional Target Fee”) in respect of each such Additional Target within [***] of
receipt of OXB’s consent pursuant to clause 2.4 in relation to such Additional Target.

Service Fee.  Client shall pay the Service Fees set out in the Scope of Work.  Unless agreed otherwise by the Parties, [***] of
the Service Fee allocated to any Scope of Work, Change Order or Work Order thereto shall be payable upon the start date for
the applicable Work Package specified in such Scope of Work, Change Order or Work Order and the remaining [***] payable
upon completion of the Work Package.

Batch Fee.  Client shall pay to OXB the applicable Batch Fee for each Batch in accordance with the payment schedule set
out in Schedule 1.  To the extent specified in an applicable Scope of Work or Work Order or Change Order, additional charges
may  be  applied,  for  example  for  performance  of  Manufacturing  processes  or  analytics  which  are  not  usually  performed  by
OXB and costs of media validation studies where a filling process or container are required that are not encompassed under
existing OXB media validations.  A list of the items included in, and a nonexclusive list of items excluded from, the Batch Fee
for each Batch is also shown in Schedule 1.

7.5

Batch Cancellation Charges.

(a)

(b)

(c)

Where requested by OXB in accordance with clause 5.5(b) or clause 5.5(c), Client shall pay to OXB, in addition to
the Manufacturing Slot Deposit, the Cancellation Charges in accordance with Schedule 1.

Except  in  cases  in  which  Client  cancelled  pursuant  to  clause  5.5(a),  5.6,  17.3  or  18.1,  if  OXB  has  purchased
Components  or  incurred  non-cancellable  Pass-Through  Costs  for  any  cancelled  Manufacturing  Slot(s),  which
Components  (and/or  items/services  the  subject  of  the  Pass-Through  Costs)  cannot  be  used  for  other
Manufacturing  Slots  taking  into  account  any  applicable  shelf-life,  the  cost  of  such  Components  and/or  Pass-
Through Costs shall be paid by Client to OXB.

Notwithstanding anything in this clause 7.5 to the contrary, in no circumstances shall Client be obliged to pay more
in Cancellation Charges and forfeited deposit than it would have paid for the cancelled Batch if the same had not
been cancelled.

25

 
 
 
 
 
(d)

Notwithstanding  the  foregoing,  if  OXB  is  able  to  fill  the  cancelled  Manufacturing  Slot  with  a  new  reservation  for
another project or customer which was not reserved or contemplated at the time of Client’s cancellation, OXB shall
reduce the applicable Manufacturing Slot Deposit and Cancellation Charges by deducting the amount received by
OXB  in  respect  of  such  new  reservation  (but  excluding  from  the  deduction  (i)  any  part-payment  of  such  amount
received  as  a  deposit  in  respect  of  such  new  reservation  and  (ii)  any  out-of-pocket  costs  incurred  by  OXB  in
accomplishing such new reservation).  For the avoidance of doubt, this shall not reduce Client’s liability for the cost
of Components or incurred non-cancellable Pass-Through Costs.

Annual Price Adjustments.  OXB may increase the Batch Fee and/or Service Fees and its FTE rate annually with effect from
[***], provided that any increase shall be not more than the lesser of (i) [***]during the previous [***] and (ii) [***].  OXB shall
inform  Client  of  any  price  adjustment  in  writing  with  [***]  prior  notice  and  any  such  increases  shall  not  apply  to  any  Work
Order(s)  executed  prior  to  the  date  of  such  increase.    If  publication  of  the  [***]ceases,  or  if  the  [***]otherwise  becomes
unavailable or is altered in such a way as to be unusable, the Parties shall agree on the use of an appropriate substitute [***].

Component Costs.    Commencing  [***]  and  no  more  than  once  in  any  [***]  period,  if  the  cost  to  OXB  of  any  Components
increases as a result of market conditions including currency fluctuations, so that the cost of any Component increases by [***]
or more, then OXB may, by [***] written notice to Client (such notice to include a summary of details of such change) adjust
the then-current Batch Fee for future Batches to the extent necessary to cover the increase in cost.  OXB shall provide Client
with reasonable documentation supporting such increases in costs.  For clarity, any such increase in the Batch Fee shall apply
solely to Batches the subject of Work Orders placed after the date of such written notice.

Development Milestones per Target.  Client shall pay the Development Milestone Payments [***] as set out in Schedule 2
upon the achievement of the Development Milestones.

Regulatory  Milestones.    Client  shall  pay  the  Regulatory  Milestone  Payments  [***]  as  set  out  in  Schedule  2  upon  the
occurrence of the Regulatory Milestones.

Technology  Transfer  Milestones.    Client  shall  pay  the  Technology  Transfer  Milestone  Payments  per  Vector  as  set  out  in
Schedule 2 upon the occurrence of the Technology Transfer Milestones with respect to the relevant Vector.

Commercial  Milestones.    Client  shall  pay  the  Commercial  Milestone  Payments  [***]  as  set  out  in  Schedule  2  upon  the
occurrence of the Commercial Milestones.

Royalty  Payments.    In  further  consideration  of  the  rights  and  licences  granted  to  Client  hereunder  (and  if  applicable,  to
Client’s Affiliate or a Third-Party manufacturer following Technology Transfer), Client shall pay to OXB during the Royalty Term
a royalty on Net Sales at the applicable percentage set out in the table as set out in Schedule 2 (the “Royalties”).  Client shall,
subject  to  the  other  terms  and  conditions  of  this Agreement,  pay  OXB  the  Royalties  on  annual  worldwide  Net  Sales  at  the
applicable percentage as set out above on a Licensed Product-by-Licensed Product and country-by-country basis during the
applicable Royalty Term.

7.6

7.7

7.8

7.9

7.10

7.11

7.12

7.13

Royalty Statements.    Within  [***]  after  the  end  of  each  calendar  quarter,  in  respect  of  Net  Sales  recorded  by  any  Related
Party during that calendar quarter, and within [***]

26

 
 
 
after  the  termination  of  this Agreement,  Client  shall  send  to  OXB  a  royalty  statement  setting  out  in  respect  of  each  Related
Party:

(a)

in respect of each country in which Licensed Products are sold:

(i)

(ii)

(iii)

the types of Licensed Products sold in that country;

the quantity of each Licensed Product sold in each country; and

the total Net Sales of the Related Party (as applicable) in both USD and the currency in which the Net
Sales were recorded showing the conversion rates used broken down by Licensed Product; and

(b)

the resulting amount payable by Client, in USD, in respect of Royalties.

7.14

Payment Terms.

(a)

For all payments due under this Agreement, OXB shall provide Client with an invoice  for  the  amount  due.    Such
invoices shall be sent to the following address:

[***]

or such other address as may be requested by Client from time to time by notice in writing.  All invoices must contain:

(i)

(ii)

(iii)

(iv)

OXB’s name and address;

the relevant purchase order number, if applicable;

OXB’s VAT number, if applicable; and

OXB’s bank account information.

(b)

Client  shall  pay  all  amounts  in  such  invoices  within  [***]  of  the  receipt  of  such  invoice,  unless  otherwise  agreed
upon in writing by the Parties (or as expressly set forth in this Agreement with respect to payment of Manufacturing
Slot  Deposits);  provided  that  if  Client  reasonably  disputes  any  portion  of  an  invoice,  then  Client  shall  pay  the
undisputed  amounts  and  provide  written  notice  of  the  disputed  amounts  and  details  of  the  dispute  to  OXB  within
[***] of the receipt of such invoice.  The Parties shall promptly negotiate in good faith with a view to resolving such
dispute and the disputed amount shall not become due until resolution of the dispute.

(c)

All sums due to OXB under this Agreement:

(i)

(ii)

are exclusive of Value Added Tax, which where applicable will be paid by Client in addition.  OXB shall
provide to Client all customary receipts for payment of such taxes and cooperate with Client in making
applications for and securing any available exemptions or reductions of VAT reasonably available;

unless an alternative currency is specified on any invoice, shall be paid in USD in relation to Royalties,
the Initial Fee, Additional Target Fees, and Milestone Payments and paid in GBP in relation to all other

27

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(iii)

(iv)

(v)

payments,  in  each  case  by  transferring  an  amount  in  aggregate  to  the  account  identified  on  the
applicable invoice;

if Licensed Products are sold or supplied by Client or its sublicensees in a currency other than USD (or
its  successor),  the  Royalties  payable  in  respect  of  such  sales  under  this  Agreement  shall  be  first
determined in the currency of the country in which such sales took place and then converted into USD
(or its successor) at the mid rate applicable the invoice date using the OANDA Forex currency converter
or other reputable currency converter agreed between the Parties from time to time;

if laws or regulations require withholding by Client of any taxes imposed upon OXB on account of any
royalties and payments paid under this Agreement, such taxes shall be deducted by Client as required
by  law  from  such  remittable  royalty  and  payment  and  shall  be  paid  by  Client  to  the  proper  tax
authorities.    Official  receipts  of  payment  of  any  withholding  tax  shall  be  secured  and,  upon  request,  a
copy  sent  to  OXB  as  evidence  of  such  payment.    The  Parties  shall  cooperate  to  ensure  that  any
withholding taxes imposed are reduced as far as possible under the provisions of any relevant tax treaty
which shall include providing assistance with the completion of any required forms; and

shall be made by the due date in accordance with clause 7.14(b); provided that any payment which falls
due on a date which is not a Business Day in the location from which the payment will be made may be
made on the next succeeding Business Day in such location.

(d)

If any undisputed payment is not made within [***] after the due date, OXB may charge interest on any outstanding
amount of such payment on a daily basis at a rate equivalent to [***] above the base rate of the Bank of England
then in force in London, or the maximum rate allowed by Applicable Law if lower.

8.

8.1

 Financial Records and Audit

Client Payment Records.  Client shall and shall procure that its Affiliates and sublicensees shall, keep at its or their normal
place of business detailed and up-to- date records and accounts in accordance with generally accepted accounting standards
as consistently applied in relation to Net Sales, Royalties and Milestone Payments due under this Agreement (as applicable)
(the “Payment Records”), in each case for at least [***] following the calendar quarter to which they pertain.  Such records
shall be in sufficient detail to enable OXB to verify the matters to which they pertain.

8.2

OXB Audit Rights.

(a)

OXB  may,  upon  [***]  prior  written  notice  to  Client,  appoint  an  internationally-recognised  independent  accounting
firm  (which  is  reasonably  acceptable  to  Client)  (the  “Auditor”)  for  the  purpose  of  verifying  the  accuracy  of  any
financial statement or report given OXB under this Agreement.  OXB shall ensure that any such Auditor be subject
to obligations of confidentiality as least as stringent as those provided in this Agreement and that such Auditor keep
confidential all information reviewed during such audit.  The Auditor shall disclose to OXB and Client its conclusions
regarding any payments owed under this Agreement, but not the underlying financial records.

28

 
 
 
 
 
 
 
 
(b)

(c)

(d)

Client and its Affiliates and sublicensee shall make their Payment Records available for inspection by such Auditor
during regular Business Day hours at such place or places where such records are customarily kept, upon receipt
of [***] prior written notice from OXB.  Such records shall be reviewed solely to verify the accuracy of any statement
or report given to OXB under this Agreement for any period within the preceding [***].  Such inspection right shall
not be exercised [***], unless otherwise agreed in writing.  OXB agrees to hold in strict confidence all information
received  and  all  information  learned  in  the  course  of  any  audit  or  inspection,  except  to  the  extent  necessary  to
enforce its rights under this Agreement, or if disclosure is required by law, regulation or judicial order as set forth in
Article 14 (Confidentiality).

In  the  event  that  the  inspection  reveals  an  underpayment  or  overpayment  by  Client,  the  underpaid  or  overpaid
amount shall be settled promptly and in any event within [***] of the issue of the final report.

OXB shall be responsible for the Auditor’s charges and expenses unless the Auditor certifies that there is an under-
reporting and underpayment by Client of more than [***] in aggregate amounts payable for any Year, in which case
Client shall pay the Auditor’s charges and expenses in respect of that inspection.

 Access to OXB Information

OXB  Service  Records.    OXB  will  keep  appropriate  and  accurate  records  (including  Batch  manufacturing  records,  testing,
cleaning  and  sterilization  records  and  stability  data)  of  all  work  done  by  it  under  this Agreement,  in  form  and  substance  as
specified in the applicable Scope of Work, Work Package, Work Order, the applicable Quality Agreement, and this Agreement
(collectively, the “Records”).  Records will be available at reasonable times for inspection, examination and copying by or on
behalf  of  Client.   All  original  Records  of  the  Services  and  Manufacture  of  Vector  under  this Agreement  will  be  retained  and
archived by OXB in accordance with cGMP (if applicable) and Applicable Law, but in no case for less than a period of [***]
following completion of the applicable Scope of Work or Work Order.

OXB  shall  provide  Client,  at  Client’s  reasonable  request,  with  copies  of  such  documents,  and  access  to  such  data  and
information, including source data and information, in OXB’s possession or control as may be necessary for Client to obtain or
maintain  Regulatory  Approval(s)  for  Licensed  Products  or  respond  to  Regulatory  Authority  requests.    The  actual  and
reasonable cost of providing such copies and access shall be borne by Client, unless such request results from a finding that
OXB’s performance of its obligations under this Agreement has been materially deficient, in which case it shall be borne by
OXB.

9.

9.1

9.2

10.

 Quality Audits and Inspections

10.1

Facility Audits.

(a)

(b)

Subject to OXB’s safety procedures, access control SOPs, and confidentiality obligations to other clients, OXB will
permit Client’s representatives, to conduct a routine audit of any OXB Facility as more specifically set forth in the
applicable Quality Agreement, such audits to be carried out in a manner that minimises any interference with OXB’s
normal operations.

Client  may  conduct  additional  for-cause  audits  of  any  OXB  Facility,  as  more  specifically  set  forth  in  the  Quality
Agreement.

29

 
 
 
 
 
 
 
(c)

(d)

During  any  audit  of  an  OXB  Facility,  Client  will  comply  with  all  reasonable  instructions  from  OXB  in  relation  to
health and safety, compliance with cGMP procedures and confidentiality.

The cost of all OXB Facility audits by Client of OXB shall be borne by Client, provided that, in the event that the
audit identifies a material deficiency in OXB’s performance of its obligations under this Agreement, OXB shall bear
its costs of the audit and Client’s reasonable out-of-pocket costs.

10.2

Regulatory Inspections.

(a)

(b)

OXB shall permit inspections by Regulatory Authorities relating to the Vector or the Process and shall co-operate
with Client for any such inspections in accordance with the provisions of the Quality Agreement.

Except to the extent the inspection identifies a material deficiency in OXB’s performance of its obligations under this
Agreement (in which case OXB shall bear its costs of the inspection and Client’s reasonable out-of-pocket costs),
the  cost  of  regulatory  inspections  of  the  Facilities  that  relate  solely  to  the  Vectors  or  Licensed  Product  shall  be
borne  by  Client  and  will  include,  without  limitation,  OXB  or  its  subcontractors’  preparation  time,  costs  of  external
consultants engaged by OXB or its subcontractors to advise on inspection preparation, the costs associated with
mock audits, and costs associated with Manufacturing Slots that cannot be used by OXB or its subcontractors due
to an inspection, mock inspection or inspection preparation.

 Regulatory Approvals; Regulatory Matters

OXB  represents  and  warrants  that  it  holds,  and/or  will  require  that  its  Approved  Subcontractors  hold,  all  necessary
registrations, permits and licences for any and all Manufacture of Vector by OXB or such Approved Subcontractors under this
Agreement  from  the  Regulatory  Authorities  of  the  country  or  countries  where  such  Manufacture  takes  place.    OXB  shall
comply  with  all  requirements  of  such  registrations,  permits  and  licences.    For  the  avoidance  of  doubt,  Client  shall  be
responsible for all necessary licences and permits required for export/import of Vector.

Client shall be responsible for obtaining all such registrations, permits and licences as any Regulatory Authority may require it
to hold in order to allow Client to Develop or Commercialise the Batches as anticipated under this Agreement.

Each Party shall make all necessary filings, and respond to any requests for information from Regulatory Authorities, relating
to  any  Regulatory  Approvals  relating  to  the  Vectors  or  their  Manufacture  for  which  such  Party  is  responsible;  provided
however, that Client shall control all applications, filings and responses with respect to Regulatory Approval of the use of any
Vector or any Licensed Product and that OXB shall provide information in relation to such applications, filings and responses
as reasonably required by Client to the extent that OXB is able to do so whilst respecting the confidential information of OXB
clients and the Confidential Information of OXB.  To the extent OXB is required to make any such filings or responses, prior to
making  any  filing  or  submitting  any  response,  as  applicable,  OXB  shall  provide  to  Client  a  copy  of  the  applicable  filing  or
response for review, where possible, respecting the confidential information of OXB clients and the Confidential Information of
OXB  and  take  into  good  faith  consideration  Client’s  comments  to  same.    Where  a  Regulatory  Authority  has  reasonably
requested information which cannot be provided by OXB

11.

11.1

11.2

11.3

30

 
 
 
 
 
 
11.4

11.5

12.

12.1

under this clause 11.3 due to the confidential nature of the information then OXB shall provide that information directly to the
relevant Regulatory Authority.

It  shall  be  Client’s  responsibility  to  submit,  and  Client  shall  control  the  submission  of,  details  of  any  changes  to  the
Manufacturing  process  to  the  appropriate  Regulatory  Authorities  and  to  obtain  any  necessary  approval  of  such  changes,
provided that OXB will reasonably cooperate with Client, at Client’s cost, with respect to these changes and will provide Client
with  all  information  reasonably  necessary  so  that  Client  can  respond  to  inquiries  from  Regulatory Authorities  and  meet  its
regulatory obligations.

Client  may  communicate  with  any  Regulatory  Authority  about  the  Vectors  or  any  Services  directly,  whether  or  not  such
communication  is  necessary  to  comply  with  the  provisions  of  this  Agreement  or  any  Applicable  Laws.    OXB  shall  not
communicate with any Regulatory Authority about the Vectors or any Services unless required by Applicable Law or requested
to  do  so  by  Client,  provided  that  nothing  in  this  Agreement  shall  prevent  OXB  from  communicating  with  any  Regulatory
Authority  in  relation  to  any  matters  which  do  not  specifically  relate  to  a  Vector  or  the  Services,  including  communication
relating to OXB’s platform.  Each Party shall, to the extent permitted by Applicable Law, promptly notify the other Party of any
such  communication  received  from  any  such  Regulatory  Authority  relating  to  any  Vectors  or  Services.    OXB  shall  fully
cooperate with Client in relation to Client’s communication with any Regulatory Authority relating to Vectors or the Services,
allow any inspection required by any Regulatory Authority relating to Vectors or the Services, allow Client to be present at and
participate in any such inspection to the extent permitted by Applicable Law, and fully cooperate with any such inspection to
the extent required by Applicable Law.

 Intellectual Property

Ownership of Background IPR.  Nothing in this Agreement will affect either Party’s ownership of its Background IPR or any
Intellectual Property Rights therein.  No licence to use any such Background IPR or Intellectual Property Rights is granted or
implied except as expressly set out in this Agreement.

12.2

Licence to Client.

(a)

(b)

OXB hereby grants to Client as of the Effective Date a non-exclusive, worldwide, sublicensable (in accordance with
clause 12.6), royalty-bearing (in accordance with clause 7.12) licence under the OXB IP solely to research, Develop
and Commercialise the Licensed Products targeting the Initial Targets.  For the avoidance of doubt, the foregoing
licence shall not include any right to use the OXB IP to manufacture or have manufactured the Vectors and, except
with  respect  to  any  Licensed  Know-How  that  Client  (as  the  Receiving  Party  thereof)  can  prove  by  means  of
reasonable  written  evidence  falls  within  the  exceptions  described  in  clause  14.4,  Client  shall  not  (other  than
pursuant to clause 12.3) use the OXB IP to manufacture or have manufactured the Vectors.

OXB shall, and hereby does, grant to Client a non-exclusive, worldwide, sublicensable (in accordance with clause
12.6), royalty-bearing (in accordance with clause 7.12) licence under the OXB IP, in each case solely to research,
Develop and Commercialise the Licensed Products targeting any Additional Target, provided that such licence shall
only become effective on the date such Additional Target is deemed to be a Target pursuant to clause 2.4 and is
subject to payment of the Additional Target Fee with respect to such Additional Target.  For the avoidance of doubt,
the  foregoing  licence  shall  not  include  any  right  to  use  the  OXB  IP  to  manufacture  or  have  manufactured  the
Vectors and,

31

 
 
 
 
except with respect to any Licensed Know-How that Client (as the Receiving Party thereof) can prove by means of
reasonable written evidence falls within clause 14.4, Client shall not (other than pursuant to clause  12.3)  use  the
OXB IP to manufacture or have manufactured the Vectors.

(c)

For  clarity,  the  license  grants  in  clause  12.2(a),  clause  12.2(b)  and  clause  12.3  do  not  include  any  rights  with
respect to any Manufacturing processes other than the Processes.  Client shall notify OXB in writing in the event it
wishes to licence the TRiP system.  The Parties shall negotiate and agree the applicable percentage of royalty on
Net  Sales  for  such  licence  and  the  table  of  royalties  as  set  out  in  Schedule  2  shall  be  updated  accordingly,
following which OXB shall grant to Client an additional non-exclusive, worldwide, sublicensable (in accordance with
clause 12.6), royalty-bearing (in accordance with clause 7.12) licence under the OXB IP covering the TRiP system
solely to research, Develop and Commercialise the Licensed Products.

Licence  to  Client  following  Technology  Transfer .    Effective  following  Technology  Transfer  with  respect  to  any  Vector
pursuant  to  Article  13,  OXB  hereby  grants  to  Client  a  non-exclusive,  worldwide,  non-sub-licensable,  royalty-bearing  (in
accordance with clause 7.12) licence under the OXB IP, solely for the purpose of manufacturing the applicable Vector using
the  Process  (as  such  Process  may  subsequently  be  modified  by  Client  or,  if  applicable  pursuant  to  clause  13.2,  Client’s
Affiliate or Third- Party designee after the Technology Transfer; but for clarity, the foregoing shall not be deemed to grant to
Client, Client’s Affiliate or Third-Party designee a licence with respect to such modified Process under any OXB IP that was not
used or incorporated in the original Process that was provided through Technology Transfer pursuant to Article 13) at a facility
owned or controlled by Client for use in Licensed Products and researching, Developing and subsequently Commercialising
the respective Licensed Products.  In no event shall this licence include the right for Client to provide manufacturing services
to  a  Third  Party,  or  to  use  OXB  IP  in  connection  with  products  or  vectors  other  than  the  Vectors  with  respect  to  which
Technology Transfer has occurred pursuant to Article 13.

Licence to OXB.  Client hereby grants to OXB a non-exclusive, worldwide, royalty- free licence under the Intellectual Property
Rights  subsisting  in  Client’s  Background  IPR  and  the  Client  Arising  IPR  during  the  Supply  Term  for  the  sole  purpose  of
performing OXB’s obligations under this Agreement.  Such licence shall expire upon the completion of such obligations or the
termination or expiration of this Agreement, whichever is the first to occur.

Arising IPR.  Any Arising IPR generated by or on behalf of OXB in the performance of this Agreement which:  (a) relate solely
and exclusively to the GOI or to Client Background IPR provided to OXB for the purposes of this Agreement; or (b) consist
solely and exclusively of an improvement to or modification of Client Materials which are proprietary to Client, or (c) require
the  use  of  Client  Materials  which  are  proprietary  to  Client  or  Client’s  Confidential  Information,  shall  be  owned  by  Client
(collectively “Client Arising  IPR ”).   Any  other  arising  Intellectual  Property  Rights  generated  by  or  on  behalf  of  OXB  in  the
performance  of  this Agreement  shall  remain  owned  by  OXB  (“OXB Arising  IPR”).    OXB  hereby  assigns  all  right,  title  and
interest in and to Client Arising IPR to Client.  OXB agrees to execute such documents and perform such other acts as Client
may reasonably request to obtain, perfect and enforce such rights to the Client Arising IPR and the assignment thereof.  OXB
shall  ensure  that  any  persons  who  are  not  employees  of  OXB  and  who  are  involved  in  performing  the  Services  that  may
reasonably be expected to result in the generation of Client Arising IPR or any

12.3

12.4

12.5

32

 
 
 
 
12.6

12.7

13.

13.1

13.2

other  material  Arising  IPR  hereunder  are  obligated  to assign  to  OXB  all  Intellectual  Property  Rights  arising  from  the
performance of such Services.

Sublicence Rights.  Client may sublicense its rights under clause 12.2 solely to (a) purchasers of the Licensed Product and
(b) Development Partners, in each case on terms consistent with the terms of this Agreement.

Non-Exclusivity.  Client acknowledges that OXB is in the business of providing services for a variety of organizations other
than Client.  Accordingly, subject to OXB’s obligations of confidentiality and non-use under clause 14 and provided OXB does
not  infringe  any  Client  Intellectual  Property  Rights,  nothing  in  this  Agreement  will  preclude  or  limit  OXB  from  utilising  the
general knowledge gained during the course of its performance hereunder to perform similar services for other clients.  Client
further acknowledges and understands that the services provided under this Agreement are not exclusive to Client.

 Technology Transfer

Technology Transfer Events.  Subject to compliance with the terms and conditions of this Agreement, Client may request to
OXB in writing, and OXB shall provide, a [***] Technology Transfer on a Vector-by-Vector basis and in accordance with the
remainder of this Article 13 as follows:

(a)

(b)

(c)

a Technology Transfer to Client or Client’s Affiliate for no cause on satisfaction of the condition set out in paragraph
(a) of Schedule 3;

a Technology Transfer to Client, Client’s Affiliate or a Third-Party manufacturer for no cause on satisfaction of the
condition set out in paragraph (b) of Schedule 3; or

a  Technology  Transfer  to  Client,  Client’s  Affiliate  or  a  Third-Party  manufacturer  on  occurrence  of  one  or  more
events identified in paragraphs (c) and (d) of Schedule 3;

(each a “Technology Transfer Event”).

Technology  Transfers  to  a  Client Affiliate  or  Third  Party.    Prior  to  Technology  Transfer  to  Client’s Affiliate  or  to  a  Third
Party  manufacturer  in  accordance  with  clause  13.1(a),  13.1(b)  or  13.1(c),  OXB  shall  enter  into  the  licence  set  out  in  clause
12.3  above  directly  with  such Affiliate  or  Third  Party  which  shall  also  include  confidentiality  obligations  no  less  protective  of
OXB than those set out in this Agreement.  OXB may reasonably reject any of Client’s Affiliates or any Third Party proposed
by  Client  in  relation  to  a  Technology  Transfer  if  OXB  has  reasonable  concerns  that  such Affiliate  or  Third  Party  (i)  will  be
unable to maintain the confidentiality of, or will make an unauthorized use or disclosure of, OXB’s Confidential Information or
(ii)  will  infringe,  violate  or  otherwise  misappropriate  OXB’s  Intellectual  Property  Rights  or  OXB’s  technology.    In  such  case,
Client shall be obliged to propose a replacement Client Affiliate or Third Party before proceeding with any Technology Transfer
to  a  Client  Affiliate  or  Third  Party  and  the  conditions  set  out  in  this  clause  13.2  shall  apply  with  respect  to  the  proposed
replacement.

13.3

Technology  Transfer  Support.    OXB  shall  provide  commercially  reasonable  support  through  the  Technology  Transfer  to
enable Client (or, if applicable pursuant to clause 13.2, Client’s Affiliate or Third-Party designee) to replicate the manufacturing
Process developed by OXB as part of the Services, and to Manufacture the Vector conforming

33

 
 
 
 
 
13.4

13.5

13.6

to  the  applicable  Specifications.    The  Technology  Transfer  shall  include  SOPs  identified  in  the  Batch  records  and
Specifications  that  are  necessary  to  establish  manufacturing  of  the  Vector  in  accordance  with  the  applicable  Process,
including  proprietary  OXB  Intellectual  Property  Rights  only  to  the  extent  incorporated  into  any  Process  developed  for  the
Manufacture of the Vector pursuant to this Agreement.  For clarity, OXB will not provide designs, specifications, and SOPs that
are  not  specifically  applicable  to  the  Process  or  the  Vector  or  that  otherwise  relate  generally  to  the  operation  of  any  of  its
facilities and/or equipment unless and to the extent reasonably necessary to effect the provisions of this Article 13.

Technology  Transfer  Plan .    Prior  to  initiating  Technology  Transfer,  the  Parties  shall  agree  a  Technology  Transfer  plan
without undue delay (and in any case within [***]) following Client’s request, which will set out the respective responsibilities of
the  Parties  relating  to  all  aspects  of  Technology  Transfer,  including  the  budget  agreed  by  the  Parties.    The  Technology
Transfer costs will include all costs pre-approved by Client as set out in the Technology Transfer plan or otherwise agreed in
writing  (or  included  in  such  budget)  and  incurred  by  OXB  in  connection  with  Technology  Transfer,  including  Pass-Through
Costs and FTE costs.  The Technology Transfer plan will also set out the criteria for completion of the Technology Transfer,
which criteria shall be agreed by both Parties.

Consideration for Technology Transfer .  As consideration for the Technology Transfer described in this Article 13, Client
will pay OXB the costs agreed between the Parties and identified in the Technology Transfer plan along with the Technology
Transfer Milestone Payments set out in Schedule 2 and, during the applicable Royalty Term, Royalties on annual worldwide
Net  Sales  after  the  Technology  Transfer  at  the  applicable  percentage  set  out  in  the  table  as  set  out  in  Schedule  2  in
accordance with clause 7.12.

Cell  Lines.    If  OXB,  as  part  of  Technology  Transfer,  makes  available  to  Client  (or,  if  applicable  pursuant  to  clause  13.2,
Client’s Affiliate or Third-Party designee) any Third-Party Cell Lines or other physical materials relating to the Process, Client
acknowledges and agrees that Client (or such Affiliate or Third-Party designee) may need to obtain a licence to use such cell
lines or physical materials from a Third Party to use such cell lines or other physical materials to manufacture the Vector in
accordance with the applicable Process after the Technology Transfer; provided that, except with respect to Third-Party Cell
Lines that Client requests in writing OXB to use with respect to the Process, OXB shall have identified in Schedule 6 or the
applicable Scope of Work or Work Order all such Third-Party Cell Lines and other physical materials.

14.

 Confidential Information

14.1

Duty of Confidence.  Each Receiving Party shall:

(a)

(b)

(c)

keep the Confidential Information of the Disclosing Party secret and confidential at all times;

not disclose or permit the disclosure of any Confidential Information of the Disclosing Party, in whole, in part, or in
summary, to any person or entity, except as expressly permitted by this Agreement or the Quality Agreement;

not  use  the  Confidential  Information  of  the  Disclosing  Party  or  permit  it  to  be  used,  in  whole  or  in  part,  for  any
purpose other than performance of the

34

 
 
 
 
 
obligations and enjoyment of the rights granted under this Agreement or the Quality Agreement; and

(d)

inform  the  Disclosing  Party  immediately  if  it  becomes  aware  of  the  possession,  use  or  knowledge  of  any  of  the
Confidential  Information  of  the  Disclosing  Party  by  an  unauthorised  person,  and  to  provide  any  assistance  in
relation to such unauthorised possession, use or knowledge that the Disclosing Party may reasonably require.

14.2

Representatives.    The  Receiving  Party  shall  permit  access  to  the  Confidential  Information  of  the  Disclosing  Party  only  to
those of its directors, officers, employees, consultants and contractors, advisors (“Representatives”) and in the case of OXB,
Approved Subcontractors, who:

(a)

(b)

(c)

reasonably require such access for the performance of the obligations and/or enjoyment of the rights granted under
this Agreement;

have been informed of the confidential nature of such Confidential Information and the Disclosing Party’s interest in
such Confidential Information; and

have entered into legally binding confidentiality obligations to the Receiving Party on terms that are no less onerous
than those set out in this Agreement, and which extend to such Confidential Information.

save that all information in respect of OXB’s manufacturing processes and its business plans disclosed by OXB to Client shall
only be disclosed to the directors, officers or employees of Client and not to any other Representatives without the prior written
agreement of OXB or such Representative separately executing a confidentiality undertaking directly with OXB consistent with
the terms set out in this Agreement.

14.3

The Receiving Party shall ensure that all those persons and entities to whom the Receiving Party has provided access to the
Confidential  Information  of  the  Disclosing  Party  comply  with  the  provisions  of  this Agreement.    Notwithstanding  any  other
provision of this Agreement, the Receiving Party shall be liable to the Disclosing Party for any acts or omissions of any such
person or entity, that would, if effected by the Receiving Party, constitute a breach of this Article 14.

14.4

Exceptions.    The  Receiving  Party’s  obligations  under  clause  14.1  shall  not  apply  to  any  Confidential  Information  of  the
Disclosing Party that the Receiving Party can prove by means of reasonable written evidence:

(a)

(b)

(c)

was known to the Receiving Party prior to disclosure by or on behalf of the Disclosing Party and without breach of
any confidentiality obligation owed to the Disclosing Party;

is  or  becomes  publicly  known  other  than  as  a  result  of  breach  of  this Agreement  by  the  Receiving  Party  or  by
anyone to whom the Receiving Party disclosed the Confidential Information of the Disclosing Party;

is received by the Receiving Party from a Third Party lawfully entitled to make the disclosure without restrictions on
such Third Party’s rights to disclose or use; or

35

 
 
 
 
 
 
 
 
 
 
(d)

is developed by or on behalf of the Receiving Party without any direct or indirect access to, or use or knowledge of,
the Confidential Information of the Disclosing Party, as established by contemporaneous documentary evidence;

except  that  Confidential  Information  that  is  specific  and  would  not  by  itself  fall  within  the  above  exceptions  does  not  become
included  in  the  above  exceptions  merely  as  a  result  of  being  embraced  by  more  general  information  that  does  fall  within  the
above exceptions.

14.5

Required Disclosures.  The Receiving Party will not be in breach of its obligations under this Agreement to the extent that it
is required to disclose Confidential Information of the Disclosing Party by Applicable Law, including to meet the financial and
accounting  audit  and  reporting  obligations  of  a  publicly  traded  company,  (provided,  in  the  case  of  a  disclosure  under  any
freedom of information legislation, that the exemptions under that legislation do not apply) or order of a court or other public
body  or  Regulatory Authority  or  other  authority  that  has  jurisdiction  over  it  or  pursuant  to  the  rules  of  any  recognized  stock
exchange, provided that, before making such a disclosure, the Receiving Party shall, to the extent it is legally permitted to do
so:

(a)

(b)

(c)

(d)

inform the Disclosing Party of the proposed disclosure as soon as possible, and if possible before the court or other
public body orders the disclosure;

take into account reasonable requests of the Disclosing Party in relation to such disclosure;

except with respect to public company audit and reporting disclosures, ask the court or other public body to treat
such Confidential Information as confidential; and

except  with  respect  to  public  company  audit  and  reporting  disclosures,  permit  and  assist  the  Disclosing  Party  to
make representations to the court or other public body in respect of the disclosure and/or confidential treatment of
such Confidential Information.

14.6

Additional Disclosures.  In addition to disclosures allowed under clause 14.5:

(a)

(b)

(c)

subject  to  and  in  accordance  with  clause  11.3,  OXB  shall  provide  OXB’s  Confidential  Information  to  Regulatory
Authorities as reasonably required by Client in relation to Client’s applications, filings and responses with respect to
Regulatory Approval(s) for Vectors and Licensed Products;

Client may disclose Confidential Information of OXB to the extent such disclosure is necessary in connection with
sublicensing (or potential sublicensing) of the rights granted under this Agreement, provided that such disclosure is
made only under obligations of confidence and non-use at least as stringent as set out in this Agreement and that,
in relation to the Manufacturing process, only a pre-agreed high level overview may be disclosed.  The Parties shall
use reasonable efforts to promptly agree on such high-level overview once the Process has been finalised;

OXB  may  disclose,  to  its  licensor  or  assignor  of  Intellectual  Property  Rights  related  to  this Agreement,  financial
Confidential  Information  of  Client  provided  to  OXB  under  this  Agreement  to  the  extent  required  for  the  specific
purpose  of  enabling  OXB  to  comply  with  its  contractual  royalty  reporting  obligations  to  any  such  licensor  or
assignor of Intellectual Property Rights to OXB; provided that

36

 
 
 
 
 
 
 
 
 
 
any such disclosure is made only under obligations of confidence and non-use at least as stringent as set out in
this Agreement;

(d)

Each Party and its Affiliates may disclose:

(i)

(ii)

the existence of this Agreement, and a redacted version of this Agreement (provided that the other Party
is given the opportunity to require a redaction from the Agreement of commercially sensitive terms that
are  not  reasonably  necessary  for  such  financial  or  institutional  investors  or  potential  purchasers  to
conduct a reasonable and customary due diligence of the Agreement, and further provided that any such
disclosure is made only under obligations of confidence and non-use at least as stringent as set out in
this  Agreement)  to  financial  or  institutional  investors  or  potential  purchasers  of  the  business  of  such
Party or its Affiliates in connection with:

(A)

(B)

(C)

the raising of finance,

the sale of any equity interest in such Party or its Affiliates, or

the sale of the business or relevant part of the business of the Party or its Affiliates, and

the existence of this Agreement in written materials or oral presentations, provided however, that such
materials or presentations accurately describe the nature of this Agreement in a manner consistent with
information  that  has  already  been  publicly  disclosed  and  such  information  is  accurate  at  the  time  of
disclosure.

14.7

Return and Destruction of Confidential Information.  At the sooner of:  (i) or termination of this Disclosing Party’s written
request and (ii) on expiration Agreement, the Receiving Party shall:

(a)

other than as provided below, immediately destroy or erase all Confidential Information of the Disclosing Party that
the  Receiving  Party  has  received  under  this  Agreement  including  any  copies  made  and  permanently  delete  all
electronic copies of any such Confidential Information from the Receiving Party’s computer systems; and

(b)

make no further use of any such Confidential Information,

The Receiving Party may, however, keep one copy of the Confidential Information of the Disclosing Party in its legal files solely
for the purpose of enabling it to comply with the provisions of this Agreement, and the Receiving Party shall not be required to
remove such Confidential Information of the Disclosing Party from its back-up or archive electronic records including its electronic
laboratory notebook and laboratory information management systems.  In addition, Client may retain Confidential Information of
OXB during any other period in which the licences to Client under clause 12.2 or 12.3 are in effect, solely to the extent that such
Confidential Information is necessary or reasonably required for Client to exercise such licence rights.

14.8

Press Releases and Publicity.  Neither Party shall make, nor permit any person to make, any public announcement, whether
oral or written, concerning this Agreement or make any use of the name, symbol, trade mark, trade name or logo of the other
Party or its Affiliates without the prior written consent of the other Party (such consent

37

 
 
 
 
 
 
 
 
 
 
 
not  to  be  unreasonably  withheld  or  delayed);  provided,  however,  that  (a)  notwithstanding  any  other  provision  of  this
Agreement,  each  Party  shall  be  permitted  to  make  an  announcement  in  the  agreed  form  appended  to  this  Agreement  at
Schedule 4 and otherwise repeat the information contained therein (or contained in any previous announcement consented to
in  writing  by  the  other  Party)  and  (b)  each  Party  shall  be  permitted  to  make  required  disclosures  pursuant  to  clause  14.5
(Required Disclosures), and in each case such activities shall not constitute a breach of this Agreement.

15.

 Indemnities and Liability; Insurance

15.1

No Exclusion.  Nothing in this Agreement shall exclude or limit, or purport to exclude or limit, a Party’s liability in the case of:

(a)

(b)

(c)

(d)

(e)

wilful misconduct, fraud or fraudulent misrepresentation;

any breach of Article 14 (Confidentiality);

death or personal injury resulting from its negligence;

[***]; or

any other matter in respect of which it would be unlawful to exclude or restrict liability.

15.2

Limitation of Damages.  Subject to clause 15.1 above, neither Party nor any of its Affiliates shall be liable in contract, tort,
negligence,  breach  of  statutory  duty  or  otherwise  to  the  other  Party  for  any  consequential,  incidental,  special,  punitive,
exemplary or indirect loss or damage, loss of profits, loss of business or loss of goodwill arising out of this Agreement, except
to  the  extent  any  such  damages  are  required  to  be  paid  to  a  Third  Party  as  part  of  a  claim  for  which  a  Party  provides
indemnification under this Article 15.  Subject to clause 15.1 above, the aggregate liability of OXB to Client whether directly or
by  indemnification  shall  be  limited  to  an  amount  equivalent  to  [***]  the  amount  paid  or  payable  by  Client  to  OXB  under  the
relevant Scope of Work, Change Order or Work Order pursuant to which the cause of action has arisen.

15.3

Client Indemnity.  Client shall defend, indemnify and hold harmless OXB, its Affiliates and each of their respective officers,
directors, employees, contractors and agents (the “OXB Indemnitees”) from and against any and all Claims against an OXB
Indemnitee arising out of:

(a)

(b)

(c)

(d)

any claim that Client’s supply to OXB of Client’s Confidential Information or the Client Materials, or that OXB’s use
of the same (or OXB’s use of a Third Party Cell Line at Client’s request) in the performance of the Services during
the  Supply  Term  in  accordance  with  the  terms  of  this  Agreement  infringes  or  misappropriates  the  Intellectual
Property Rights or other proprietary rights of a Third Party;

the negligence or wilful misconduct of Client or any of its Affiliates;

any breach by Client of any representation, warranty or covenant made by Client in this Agreement or the Quality
Agreement; or

the  research,  development,  use,  manufacture,  distribution,  sale  or  import  of  any  Vector  or  Licensed  Product  by
Client or its Affiliates, sublicensees or

38

 
 
 
 
 
 
 
 
 
 
 
collaborators, including, but not limited to, any actual or alleged injury or death, claimed to result directly or indirectly
from the possession, use or consumption of, or treatment with, any such Vector or Licensed Product;

in each case, except to the extent that such Claim is attributable to:

(i)

(ii)

(iii)

(iv)

Delivery by OXB of a Defective Batch which defect was not attributable to (A) a defect in Client Materials
that  was  present  at  the  time  of  delivery  to  OXB  hereunder  but  was  not  reasonably  apparent  upon
inspection by OXB, or (B) Client Confidential Information, and provided that Client did not knowingly use
a Defective Batch;

any breach by OXB of any representation, warranty or covenant made by OXB under this Agreement or
the Quality Agreement;

negligence or wilful misconduct of an OXB Indemnitee; or

any claims for which OXB has an obligation to indemnify the Client Indemnitees pursuant to clause 15.4.

15.4

OXB Indemnity.    OXB  shall  defend,  indemnify  and  hold  harmless  Client,  its Affiliates  and  each  of  their  respective  officers,
directors, employees, contractors and agents (the “Client Indemnitees”) from and against any and all Claims against a Client
Indemnitee arising out of:

(a)

(b)

(c)

the negligence or wilful misconduct of OXB or any of its Affiliates; and

any breach by OXB of any representation, warranty or covenant made by OXB under this Agreement or the Quality
Agreement;

[***]; and

in each case, except to the extent that such Claim is attributable to:

(i)

(ii)

(iii)

any breach by Client of any representation, warranty or covenant made by Client under this Agreement
or the Quality Agreement; or

negligence of or wilful misconduct of a Client Indemnitee; or

any claims for which Client has an obligation to indemnify the OXB Indemnitees pursuant to clause 15.3.

and further provided that, if any IPR Claim is made or is reasonably likely to be made against a Client Indemnitee, OXB may at,
its sole option and expense, and Client shall permit OXB to procure for the Client Indemnitee the right to, continue practicing the
OXB Manufacturing Process (or any part thereof).

15.5

Indemnification  Procedure.    Where  a  Party  (the  “Indemnified  Party”)  seeks  indemnification  from  the  other  Party  (the
“Indemnifying Party”) under clause 15.3 or 15.4:

(a)

the  Indemnified  Party  shall  provide  prompt  written  notice  to  the  Indemnifying  Party  of  the  assertion  or
commencement of any Claim for which it is seeking indemnification; provided, however, that failure to provide such
notice shall not

39

 
 
 
 
 
 
 
 
 
 
 
 
 
 
relieve  the  Indemnifying  Party  of  any  of  its  obligations  hereunder  except  to  the  extent  the  Indemnifying  Party  is
prejudiced by such failure;

the  Indemnifying  Party  shall  have  the  right  to  assume  (with  its  own  counsel  and  at  its  own  costs)  the  defence
and/or settlement of the same; provided that the Indemnifying Party shall not agree to any settlement of such Claim
under  terms  that  would  require  the  Indemnified  Party  to  pay  any  money  or  admit  wrongdoing  without  the
Indemnified Party’s prior written approval (such consent not to be unreasonably withheld, conditioned or delayed);

the  Indemnifying  Party  shall  not  be  liable  for  any  settlement  made  by  the  Indemnified  Party  without  the
Indemnifying Party’s prior written consent; and

the Indemnified Party shall:

(b)

(c)

(d)

(i)

(ii)

(iii)

promptly provide all assistance and information reasonably required by the Indemnifying Party;

not make any admission of liability, conclude any agreement or make any compromise with any person
in  relation  to  such  claim,  demand,  action  or  suit  without  the  prior  written  consent  of  the  Indemnifying
Party (which consent shall not be withheld unreasonably); and

have the right to participate in (but not control) the defence of the claim, demand, action or suit and to
retain its own counsel in connection with such claim, demand, action or suit at its own expense.

15.6

Mitigation of Loss.  Each Indemnified Party will take and will ensure that its Affiliates take all such commercially reasonable
steps  and  actions  that  are  necessary  or  as  the  Indemnifying  Party  may  reasonably  require,  in  its  reasonable  discretion,  to
mitigate  any  Claims  (or  potential  losses  or  damages)  under  this  Article  15;  it  being  understood  that  Client  would  not  be
required to cease Development or Commercialisation of the Licensed Product as part of such mitigation efforts.  Nothing in
this Agreement shall or shall be deemed to relieve any Party of any common law or other duty to mitigate any losses incurred
by it.

15.7

Insurance.

(a)

OXB Insurance.  OXB will secure and maintain in full force and effect throughout the term of this Agreement (and
for  at  least  [***]  thereafter  for  claims  made  coverage),  the  following  minimum  insurance  coverage  with  financially
sound and internationally reputable insurers with a minimum A. M. Best Rating of A-/VII:

(i)

(ii)

(iii)

Employers’ Liability of at least [***];

Public  and  Products  Liability,  including  personal/advertising  injury,  coverage  for  completed  operations,
and  contractual  liability  assumed  by  OXB,  with  at  least  [***]  combined  single  limit  for  bodily  injury  and
property damage per occurrence, and a general aggregate limit of at least [***];

“All  Risk”  Property,  valued  at  replacement  cost,  covering  loss  or  damage  to  Client’s  property  and
materials  in  the  care,  custody,  and  control  of  OXB  whether  at  the  Facility,  in  transit  to  the  delivery
location,

40

 
 
 
 
 
 
 
 
 
 
 
 
 
16.

16.1

or otherwise with Client named as loss payee for Client’s property and materials provided that (A) Client
has provided sufficient detail of the relevant property and materials and costs thereof to enable OXB to
procure such coverage under its insurance policy and (B) OXB shall be entitled to recharge to Client any
cost of procuring such coverage in excess of [***], or Client shall be entitled to insure Client’s property
and materials under its own insurance coverage.

Liability  policies  written  on  a  claims-made  basis  will  have  a  retroactive  date  no  later  than  the  Effective  Date  of  this
Agreement.  Coverage territory will include claims brought in the United States and worldwide, if applicable.

(b)

(c)

Client Insurance.  Client shall obtain and maintain in full force and effect at all times during the Term and for at least
[***]  thereafter  such  types  and  amounts  of  insurance  with  financially  sound  and  internationally  reputable  insurers
with a minimum A. M. Best Rating of A-/VII as is normal and customary for it to cover its indemnification obligations
under this Agreement.

Proof  of  Insurance.    Upon  request  by  the  other  Party,  each  Party  shall  procure  from  its  insurance  broker  a  letter
confirming the coverage required of such Party under this clause 15.7.

 Warranties and Representations

Mutual Representations and Warranties.  Each Party hereby represents and warrants to the other as of the Effective Date
that:

(a)

(b)

(c)

(d)

(e)

it is a corporation duly organised, validly existing and in good standing under the laws of its jurisdiction of formation;

it  has  full  corporate  power  and  authority  to  execute,  deliver,  and  perform  this  Agreement,  and  has  taken  all
corporate  action  required  by  law  and  its  organisational  documents  to  authorise  the  execution  and  delivery  of  this
Agreement and the consummation of the transactions contemplated by this Agreement;

all consents, approvals and authorisations from all governmental authorities required to be obtained by such Party
in connection with this Agreement have been obtained;

the  execution  and  delivery  of  this Agreement  and  all  other  instruments  and  documents  required  to  be  executed
pursuant to this Agreement, and the consummation of the transactions contemplated hereby do not and shall not
(i) conflict with or result in a breach of any provision of its organizational documents; or (ii) result in a breach of any
agreement to which it is a party; and

(i) neither such Party nor, to the Knowledge of such Party any of its employees or contractors used to perform any
Services  or  other  activities  in  connection  with  this Agreement,  has  been  debarred  under  Subsection  (a)  or  (b)  of
Section 306 of the Federal Food, Drug and Cosmetic Act (21 U.S.C. 335a); and (ii) to the Knowledge of such Party,
no  person  on  any  of  the  FDA  clinical  investigator  enforcement  lists  (including,  but  not  limited  to,  the  (1)
Disqualified/Totally  Restricted  List,  (2)  Restricted  List  and  (3)  Adequate  Assurances  List)  will  participate  in  the
performance of any activities hereunder, and each Party will promptly notify the other in the event that such Party
becomes aware that it or

41

 
 
 
 
 
 
 
 
 
 
any  of  its  employees  or  contractors  used  to  perform  any  Services  or  other  activities  in  connection  with  this
Agreement becomes debarred or is added to such lists.

16.2

Additional Representations and Warranties of OXB

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

[***];

[***];

[***];

[***];

[***];

[***];

[***];

[***];

[***]; and

[***].

16.3

17.

17.1

No Other Warranties.  Each of the Parties acknowledges that, in entering into this Agreement, it does not do so in reliance
on  any  representation,  warranty,  or  other  provision  except  as  expressly  provided  in  this  Agreement,  and  any  conditions,
warranties or other terms implied by statute or common law are excluded from this Agreement to the fullest extent permitted
by Applicable Law.  In particular, other than as expressly provided herein, OXB expressly disclaims all warranties relating to
the Vector and the Services including any warranty of satisfactory quality, merchantability, or fitness for any particular purpose.

 Duration and Termination

Term  and  Duration  of  Agreement .    This  Agreement  shall  come  into  effect  on  the  Effective  Date  and,  subject  to  earlier
termination in accordance with this Agreement, and subject to clause 17.7:

(a)

(b)

with respect to clauses 1.3, 3, 4, 5, 6 and 10 with respect to the performance of Services and the Manufacture and
supply  of  Batches  of  Vector  by  OXB  to  Client,  shall  continue  in  effect  until  the  later  of  (i)  [***]  from  the  Effective
Date  and  (ii)  the  completion  of  Services  under  the  last  Scope  of  Work,  Work  Package,  Work  Order  or  Change
Order, in each case, that was executed by the Parties prior to [***] (the “Supply Term”); and

with respect to the remainder of the Agreement, shall continue in force until no further payments are due to OXB
under this Agreement (the “Term”).

Upon expiry of this Agreement pursuant to clause 17.1(b), all licenses granted to Client hereunder shall become perpetual and
fully paid-up.

17.2

Client Termination of Agreement Without Cause .    Client  may  terminate  this Agreement  without  cause,  by  giving  at  least
[***] written notice to OXB.  In such

42

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
circumstances  the  Cancellation  Charges  shall  apply  with  respect  to  all  cancelled  Manufacturing  Slots  in  accordance  with
clause 7.5.

17.3

Termination for Cause.

17.4

(a)

(b)

If either Client or OXB is in material breach of any material obligation hereunder or under the Quality Agreement,
the  other  Party  may  give  written  notice  to  the  breaching  Party  specifying  the  claimed  particulars  of  such  breach,
and in the event such material breach is not cured within [***] where the breach is a failure to make a payment due)
after  such  notice,  the  notifying  Party  shall  have  the  right  thereafter  to  terminate  this Agreement  immediately  by
giving written notice to the breaching Party to such effect.

Either Party may terminate this Agreement upon written notice to the other Party if an Insolvency Event occurs in
relation  to  the  other  Party  and  such  Insolvency  Event  is  not  dismissed  or  remedied  within  [***]  after  its
occurrence.  Unless otherwise prohibited by Applicable Laws, in any event when a Party first becomes aware of the
likely  occurrence  of  any  Insolvency  Event  in  regard  to  that  Party,  it  shall  promptly  so  notify  the  other  Party  in
sufficient time to give the other Party sufficient notice to protect its interests under this Agreement.

Termination of Work Orders.  Client may terminate any Scope of Work, Work Package or Work Order with or without cause
by giving [***] written notice to OXB, and other than with respect to the orderly winddown of any work under such a terminated
Scope of Work, Work Package or Work Order within the notice period, OXB shall have no further obligations with respect to
such Scope of Work, Work Package or Work Order and shall, upon receipt of such notice, cease all work in respect thereof.  If
applicable to the cancelled Scope of Work, Work Package or Work Order, Cancellation Charges will apply with respect to all
cancelled Manufacturing Slots in accordance with clause 7.5.  OXB may invoice Client for:  (i) all costs actually and reasonably
incurred  and  non-cancellable  costs  reasonably  committed  prior  to  the  effective  date  of  termination  in  connection  with  the
cancelled Scope of Work, Work Package or Work Order (to the extent such costs are not covered under the costs described in
(iii)); (ii) all reasonable and documented costs associated with the wind-down activities in accordance with this  clause  17.4;
and (iii) Client’s liability for all fees and other payments and costs for the Services listed in any relevant Work Package up to
the effective date of termination; provided that (A) the amount due from Client under this clause 17.4 shall not exceed the costs
set forth in the applicable Scope of Work, Work Order or Work Package and shall exclude any amounts paid or payable by
Client  pursuant  to  clause  7.5(b);  and  (B)  OXB  shall  take  reasonable  efforts  to  mitigate  and  minimize  the  amount  due  from
Client pursuant to this sentence.

17.5

Consequences of termination.

(a)

(b)

In  the  event  of  termination  of  this  Agreement,  such  termination  shall  be  deemed  to  be  a  termination  of  all
outstanding Scopes of Work, Work Packages and Work Orders, subject to clause 17.5(b).

Upon termination of this Agreement:

(i)

by either Party for any reason, OXB will complete Delivery of, and Client shall take delivery of, and pay
OXB for, all Batches that were completed as of the date of the relevant notice of termination;

43

 
 
 
 
 
 
 
(ii)

(iii)

by  OXB  for  Client’s  uncured  breach  or  insolvency  pursuant  to  clause  17.3,  OXB  may  elect  to  either
cease  or  continue  with  the  Manufacture  of  any  Batches  for  which  a  Work  Order  had  been  executed
before  the  effective  date  of  termination  or  expiry;  provided  that,  (1)  to  the  extent  that  OXB  elects  to
continue Manufacture and make Delivery of such Batches, Client shall take delivery of and pay OXB for,
all such Batches; and (2) to the extent that OXB elects not to continue Manufacture and make Delivery
of such Batches, Client shall pay OXB the applicable Cancellation Charges for all Manufacturing Slots
which are cancelled as a result; or

by  Client  without  cause  pursuant  to  clause  17.2  or  by  Client  for  OXB’s  uncured  breach  or  insolvency
pursuant  to  clause  17.3,  Client  shall  instruct  OXB  in  writing  at  the  time  of  giving  notice  of  termination
whether or not OXB should continue with the Manufacture of any Batches for which a Work Order had
been executed before the effective date of termination.

(c)

Upon termination of this Agreement by either Party for any reason:

(i)

(ii)

(iii)

Client  will  pay  the  Batch  Fee  for  any  Batches  which  have  undergone  OXB’s  certification  and  been
delivered  in  accordance  with  clause  17.5(b),  provided  however  that  clause  6.8  shall  continue  to  apply
with respect to any such Batch which is a Defective Batch;

except  with  respect  to  Batches  for  which  a  Cancellation  Charge  has  been  paid  or  is  payable,  where
Client  instructs  OXB  to  cease  Manufacture  of  Batches  pursuant  to  clause  17.5(b)(iii),  or  where  OXB
elects  to  cease  Manufacture  pursuant  to  clause  17.5(b)(ii):    (A)  Client  shall  pay  OXB  all  reasonable
actually  incurred  or  committed  costs  up  to  the  date  of  instruction  to  cease  Manufacture;  provided  that
these costs shall not exceed the costs set forth in the applicable Work Order(s) and shall exclude any
amounts  paid  or  payable  by  Client  pursuant  to  clause  7.5(b)  or  clause  17.4;  and  (B)  OXB  shall  take
reasonable efforts to mitigate and minimize any such costs; and

where Client instructs OXB to continue Manufacture of a Batch pursuant to clause 17.5(b)(iii), or where
OXB elects to continue Manufacture of a Batch pursuant to clause 17.5(b)(ii), such Manufacture shall be
subject to the terms and conditions of this Agreement, including clause 5.6.

(d)

Upon termination of this Agreement:

(i)

by OXB for Client’s uncured breach or insolvency pursuant to clause 17.3 or by Client for convenience
pursuant  to  clause  17.2  or  by  OXB  for  force  majeure  pursuant  to  clause  18.1,  the  licences  granted  to
Client under clause 12.2 shall terminate immediately (subject to Client’s sell-off rights under this clause)
and any licence granted to Client pursuant to clause 12.3 shall terminate immediately; provided however
that  Client  shall  be  entitled  to  sell  or  otherwise  dispose  of  any  unsold  or  unused  stocks  of  Licensed
Product for up to [***] after the effective date of termination subject to payment of applicable Royalties
for the remainder of the Royalty Term; or

44

 
 
 
 
 
 
 
 
 
 
(ii)

by Client for OXB’s uncured breach or insolvency pursuant to clause 17.3 or by Client for force majeure
pursuant  to  clause  18.1,  (1)  the licences  granted  to  Client  under  clause  12.2  shall  survive  such
termination  in  accordance  with  their  terms  until  the  Term  would  otherwise  expire  under  Section  17.1;
provided  that  Client  continues  to  pay  all  Royalties  due  to  OXB  pursuant  to  clause  7.12  during  the
remainder  of  the  applicable  Royalty  Term;  and  thereafter,  such  license  shall  become  perpetual,
irrevocable and fully paid-up for the applicable country; (2) any licence granted pursuant to clause 12.3
or 13.2 shall survive in accordance with its terms provided that Client continues to pay all Royalties due
to  OXB  pursuant  to  clause  7.12  during  the  remainder  of  the  applicable  Royalty  Term,  and  applicable
Technology Transfer Milestone Payments and costs in accordance with clause 13.5; and (3) Client shall
have  no  obligation  to  pay  to  OXB  any  Development  Milestone  Payments,  Regulatory  Milestone
Payments or Commercial Milestone Payments that were not already due to OXB as of the effective date
of termination.

17.6

17.7

18.

18.1

Termination Not Sole Remedy.  A Party’s right of termination under this Agreement, and the exercise of any such right, shall
be without prejudice to any other right or remedy (including any right to claim damages) that such Party may have in the event
of a breach of contract or other default by the other Party.

Survival.    Expiration  or  termination  of  this Agreement  shall  not  relieve  the  Parties  of  any  obligation  accruing  prior  to  such
expiration or termination.  In addition, the provisions of clauses:  1 (Definitions and Interpretation); 4.2(b) (Delivery and Title to
Client Materials) and 4.4 (Import  and  Export);  5.5  (Cancellation  of  Reserved  Manufacturing  Slots);  6  (Delivery  and  Defective
Batches) with respect to Batches delivered prior to termination or expiration of the Agreement or in accordance with clause
17.5(b);  7  (Price  and  Payment),  with  respect  to  those  payments  that  accrued  prior  to  termination  or  expiration  of  the
Agreement  or  pursuant  to  clause  17.5;  8  (Financial  Records  and  Audit);  9  (Access  to  OXB  Information);  11  (Regulatory
Approvals; Regulatory Matters); 12.1, 12.5 and 12.7 (Intellectual Property); 13.5 (Consideration for Technology Transfer) with
respect to those payments that accrued prior to the effective date of termination or expiration or pursuant to clause 17.5; 14
(Confidential  Information);  15  (Indemnities  and  Liability);  16  (Warranties  and  Representations);  17.4,  17.5,  17.6  and  17.7
(Termination); and 18 (General); shall survive expiration or termination of this Agreement each for the period specified therein,
or, if no period is specified therein, then perpetually.

 General

Force  Majeure.    Neither  Party  shall  have  any  liability  or  be  deemed  to  be  in  breach  of  this Agreement  for  any  delays  or
failures  in  performance  of  this Agreement  that  result  from  circumstances  beyond  the  reasonable  control  of  that  Party  and
which circumstances are not reasonably foreseeable, including, by way of example and not of limitation, fire, flood, explosion,
storm, hurricane, strike, lockout or other labour dispute, riot, war, rebellion, accidents, equipment failure, acts of God, or acts
of  governmental  agencies  or  instrumentalities.    For  clarity,  COVID-19  conditions  as  they  exist  on  the  Effective  Date  will  not
constitute a force majeure condition under this Agreement.  The Party affected by such circumstances shall promptly notify the
other Party in writing when such circumstances cause a delay or failure in performance and use its reasonable endeavours to
avoid or remove the causes of nonperformance and shall continue performance as expeditiously as possible as soon as such
causes have been removed.  If any circumstances described in this clause 18.1 prevent a Party

45

 
 
 
18.2

18.3

18.4

18.5

18.6

18.7

18.8

from performing its material obligations under this Agreement for [***], the other Party may terminate this Agreement by giving
[***] written notice to the affected Party.

Compliance  with  Law.    Each  Party  shall  perform  its  obligations  under  this  Agreement  in  accordance  with  all  Applicable
Laws.  No Party shall, or shall be required to, undertake any activity under or in connection with this Agreement which violates,
or which it believes, in good faith, may violate, any Applicable Law.

Further Action.  Each Party agrees, without the necessity of further consideration, to execute, acknowledge, and deliver such
further instruments, and do all further similar acts, as may be necessary or appropriate to carry out the purposes and intent of
this Agreement.

Notices and Other Communications:  Any notice to be given under this Agreement must be in writing, and be delivered to
the other Party by courier or other recorded delivery post (with an advance copy by email) and will be deemed to be received
on the date of delivery.  Until changed by notice given in accordance with this clause 18.4, all notices should be addressed as
follows:

For OXB:

[***]

For Client:

[***]

Amendment.  This Agreement may only be amended in writing signed by duly authorised representatives of the Parties.

Assignment.    Neither  Party  may  assign,  mortgage,  charge  or  otherwise  transfer  any  of  its  rights  nor  obligations  under  this
Agreement  without  the  other  Party’s  prior  written  consent  (which  consent  shall  not  be  unreasonably  withheld  or  delayed),
except that either Party may assign its rights and obligations under this Agreement, without the consent of the other Party to
any Third Party acquiring all or substantially all of the assigning Party’s assets or business to which this Agreement relates,
provided that, in all cases:

(a)

(b)

the assigning Party shall provide the other Party with prompt written notice of any such assignment; and

the permitted assignee shall assume the obligations of the assigning Party hereunder in writing.

Third  Party  Rights.    The  provisions  of  this  Agreement  are  for  the  sole  benefit  of  the  Parties  and  their  successors  and
permitted assigns, and they shall not be construed as conferring any rights to any Third Party except as otherwise expressly
provided  in  Article  15  above.    Except  as  expressly  provided  in  Article  15  above,  no  person  who  is  not  a  Party  to  this
Agreement  (including  any  employee,  officer,  agent,  representative  or  subcontractor  of  either  Party)  shall  have  the  right  to
enforce any term of this Agreement which expressly or by implication confers a benefit on that person without the express prior
agreement in writing of the Parties.

Entire Agreement.    This  Agreement,  including  any  Scopes  of  Work,  Work  Packages,  Work  Orders  and  Change  Orders
hereunder,  together  with  the  Quality  Agreement  and  Schedules  and  Appendices  to  this  Agreement,  constitute  the  entire
agreement

46

 
 
 
 
 
 
 
18.9

18.10

18.11

18.12

18.13

18.14

between  the  Parties  relating  to  their  subject  matter  and  in  relation  to  such  subject  matter  supersedes  all  earlier
understandings and agreements between the Parties, except with respect to the CDA and FSA (which have been terminated
pursuant to this Agreement).

Relationship.  Nothing in this Agreement creates, implies or evidences any contract of employment or any partnership or joint
venture  between  the  Parties,  or  authorises  either  Party  to  act  as  agent  for  the  other.    Moreover,  each  Party  agrees  not  to
construe this Agreement, or any of the transactions contemplated hereby, as a partnership for any tax purposes.  Each Party
shall act solely as an independent contractor, and nothing in this Agreement shall be construed to give any Party the power or
authority to act for, bind, or commit the other.  OXB is acting under this Agreement as an independent contractor.  OXB will be
responsible  for  and  will  withhold  and/or  pay  any  and  all  applicable  federal,  state  or  local  taxes,  payroll  taxes,  workers’
compensation  contributions,  unemployment  insurance  contributions,  or  other  payroll  deductions  from  the  compensation  of
OXB’s employees and other OXB personnel.  OXB understands and agrees that it is solely responsible for such matters and
that it will indemnify Client and hold Client harmless from all claims and demands in connection with such matters.

Waiver of Rights.  No failure or delay by a Party to exercise any right or remedy provided under this Agreement or by law or
to insist upon compliance with any term or condition of this Agreement will constitute a waiver of that (or any other) right or
remedy or excuse a similar subsequent failure to perform any such term or condition by the other Party.  No waiver shall be
effective unless it has been given in writing and signed by the Party giving such waiver.  No single or partial exercise of such
right or remedy will preclude or restrict the further exercise of that (or any other) right or remedy.

Unenforceable Provisions.  If the whole or any part of any provision of this Agreement is unenforceable in any jurisdiction,
then this Agreement shall be construed as if such provision were not contained herein and the remainder of this Agreement
shall continue in full force and effect.  The Parties will use their commercially reasonable efforts to substitute for the invalid or
unenforceable provision a valid and enforceable provision which conforms as nearly as possible to the original intent of the
Parties.  The validity and enforceability of that provision in any other jurisdiction will not be affected.

Counterparts.  This Agreement may be executed in any number of counterparts, each of which is an original but all of which
together will constitute one document.  Electronic or PDF signatures of authorized signatories of any Party will be deemed to
be original signatures and will be valid and binding, and delivery of an electronic or PDF signature by any Party will constitute
due execution and delivery of this Agreement.

Governing Law.    This Agreement  and  all  matters  relating  to  it  shall  be  governed  by  and  construed  in  accordance  with  the
laws of England and Wales.

Dispute Resolution.  Any dispute arising out of or relating to this Agreement shall be subject to the dispute resolution set out
in clause 2 and in the event that the Senior Officers are not able to agree either Party may submit to the exclusive jurisdiction
of the courts located in London, England.  Notwithstanding the foregoing, either Party may seek an interim injunction in any
court of competent jurisdiction.

18.15

Cumulative Remedies.    The  rights  and  remedies  in  this Agreement  are  cumulative  and  not  exclusive  of  any  other  right  or
remedy that might be available at law or in equity.

47

 
 
18.16

Expenses.    Except  as  otherwise  expressly  provided  in  this Agreement,  each  Party  shall  pay  the  fees  and  expenses  of  its
respective lawyers and other experts and all other expenses and costs incurred by such Party incidental to the negotiation,
preparation, execution and delivery of this Agreement.

48

 
 
AGREED by the Parties to this Agreement through their authorised signatories:

For and on behalf of
OXFORD BIOMEDICA (UK) LIMITED:

For and on behalf of
CABALETTA BIO, INC.

Signature /s/ Jason Slingsby

Signature /s/ Steven Nichtberger

Print name Jason Slingsby

Print name Steven Nichtberger, M.D.

Job title Chief Business and Corporate Development Officer

Job title Chairman and CEO

Date 30 December 2021

Date 30 December 2021

49

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SCHEDULE 1

Batch Fee and Cancellation Fees

[***]

50

 
 
 
 
SCHEDULE 2

Milestones and Royalties

Fees

Initial Fee (clause 7.1):  [***]

Additional Target Fee (clause 7.2):  [***]

Development Milestones ([***])

Development Milestone

Payment (USD) upon achievement of Development Milestone*

[***]

[***]

Regulatory Milestones ([***])

Regulatory Milestone

Payment (USD) upon achievement of Regulatory Milestone*

[***]

[***]

Commercial Milestones ([***])

Commercial Milestone

Payment (USD) upon achievement of Commercial Milestone *

[***]

[***]

[***]

[***]

*  Client  shall  notify  OXB  as  soon  as  reasonably  practicable  following  the  occurrence  of  each  milestone  in  the  milestone  tables
above.    Client  shall  pay  the  corresponding  amounts  set  out Biomedical above in respect of that milestone within [***] after receipt of an
invoice from OXB for the same.  The amount stipulated as payable for each milestone in the milestone tables above shall be payable by
Client to OXB the [***]time the applicable milestone is achieved

51

 
 
 
 
 
 
with respect to each Licensed Product (for the Development Milestones, Regulatory Milestones and Commercial Milestones), whether by
Client alone or in combination with or by one or more Affiliates or sublicensees.   Where the regulatory process for a Licensed Product is
accelerated such that a particular milestone is not required by the relevant Regulatory Authority, the payment in respect of that milestone
shall become due and payable upon the occurrence of the next milestone in the table above.  All such payments shall be non-refundable.

Technology Transfer Milestones (single, one-time payments on a per Vector basis)

Technology Transfer Milestone

Payment (USD) upon achievement of Technology Transfer
Milestone

[***]

[***]

[***]

[***]

[***]

[***]

[***]

[***]

**  OXB  shall  notify  Client  as  soon  as  reasonably  practicable  following  the  occurrence  of  each  Technology  Transfer  Milestone  in  the
milestone table above.  Client shall pay the corresponding amounts set out above in respect of that milestone net [***] after receipt of an
invoice  from  OXB  for  the  same.    Subject  to  clause  17.5(d)(ii),  Development  Milestone  Payments,  Regulatory  Milestone  Payments  and
Commercial Milestone Payments will continue to be owed by Client if and when they are achieved after a Technology Transfer.

Royalties

Royalty rate if Vectors manufactured by
OXB

Royalty rate if Vectors manufactured by
Client following Technology Transfer

Royalty rate if Vectors manufactured by a
Third-Party manufacturer following
Technology Transfer

[***]

[***]

[***]

52

 
 
 
 
 
SCHEDULE 3

Technology Transfer Events

[***]

53

 
 
 
 
SCHEDULE 4

Press Release

Oxford Biomedica Signs Licence and Supply Agreement with Cabaletta Bio for LentiVector® Platform

Oxford, UK - [XX] January 2022:  Oxford Biomedica plc (LSE:OXB) (“Oxford Biomedica” or “the Group”), a leading gene and cell therapy
group,  today  announces  that  it  has  signed  a  new  Licence  and  Supply  Agreement  (LSA)  with  Cabaletta  Bio,  Inc.  (Nasdaq:    CABA)
(“Cabaletta  Bio”),  a  Philadelphia,  USA-based  clinical-stage  biotechnology  company  focused  on  the  discovery  and  development  of
engineered  T  cell  therapies  for  patients  with  B  cell-  mediated  autoimmune  diseases.    The  LSA  grants  Cabaletta  Bio  a  non-exclusive
license to Oxford Biomedica’s LentiVector® platform for its application in Cabaletta Bio’s leading Chimeric AutoAntibody Receptor (CAAR)
T  programme,  DSG3-CAART  (targeting  DSG3),  and  puts  in  place  a  seven-year  Supply Agreement.    The  financial  arrangements  of  this
LSA are in line with comparable deals the Group has previously secured.

Cabaletta Bio’s DSG3-CAART product candidate utilises Cabaletta’s CAAR T approach, in which the patient’s own T cells are genetically
engineered to express the target autoantigen and direct them to recognise and eliminate the pathogenic B cells.  DSG3-CAART is being
evaluated  in  the  DesCAARTes™  Phase  1  clinical  trial  as  a  potential  treatment  for  patients  with  mucosal  pemphigus  vulgaris  (mPV),  a
prototypical B cell-mediated autoimmune disease.  The LSA also allows for the parties to initiate additional projects in the future.

John  Dawson,  Chief  Executive  Officer  of  Oxford  Biomedica,  said:  “Cabaletta  Bio  is  one  of  the  leading  companies  developing
engineered  T  cells  designed  to  treat  patients  with  autoimmune  diseases.    We  are  delighted  to  announce  this  new  collaboration  which
strengthens our portfolio of relationships with leaders in the gene-modified cell therapy field.”

Gwendolyn  Binder,  Ph.D.,  EVP  of  Science  and  Technology,  Cabaletta  Bio,  said:   “Oxford  Biomedica’s  LentiVector®  platform
technology is well established with regulators, and we are impressed by their continuous process improvements, GMP manufacturing and
validation  expertise.    We  are  very  pleased  to  be  working  with  them  to  support  the  clinical  and  commercial  development  of  our  DSG3-
CAART program.”

-Ends-

Enquiries:

Oxford Biomedica plc:  T:  +44 (0)1865 783 000 / E:  ir@oxb.com

John Dawson, Chief Executive Officer
Stuart Paynter, Chief Financial Officer
Sophia Bolhassan, Head of Investor Relations

Consilium Strategic Communications:  T:  +44 (0)20 3709 5700

Mary-Jane Elliott / Matthew Neal

About Oxford Biomedica
Oxford Biomedica (LSE:OXB) is a leading, fully integrated, gene and cell therapy group focused on developing life changing treatments for
serious  diseases.    Oxford  Biomedica  and  its  subsidiaries  (the  “Group”)  have  built  a  sector  leading  lentiviral  vector  delivery  platform
(LentiVector®),  which  the  Group  leverages  to  develop  in  vivo  and  ex  vivo  products  both  inhouse  and  with  partners.    The  Group  has
created  a  valuable  proprietary  portfolio  of  gene  and  cell  therapy  product  candidates  in  the  areas  of  oncology,  CNS  disorders  and  liver
diseases.  The Group has also entered into a number of partnerships, including with Novartis, Bristol Myers Squibb, Sio Gene Therapies,
Orchard Therapeutics, Santen, Beam Therapeutics, Boehringer Ingelheim and Arcellx, through which it has long-term economic interests
in other potential gene and cell therapy products.  Additionally, the Group has signed a 3-year master supply and development agreement
with AstraZeneca  for  large-scale  manufacturing  of  the  adenoviral  based  COVID-19  vaccine  candidate, AZD1222.    Oxford  Biomedica  is
based across several locations in Oxfordshire, UK and employs more than 740 people.  Further information is available at www.oxb.com

54

 
 
 
55

 
 
 
SCHEDULE 5

OXB Patent Rights [***]

56

 
 
 
 
SCHEDULE 6

Third Party Cell Lines and Other Physical Materials

[***]

57

 
 
 
 
 
SCHEDULE 7

Quality Agreement

[***]

58

 
 
 
 
 
SCHEDULE 8

[***]

[***]

Oxford Biomedica (UK) Ltd
Windrush Court, Transport Way, Oxford 0X4 6LT, United Kingdom
Telephone: +44 (0) 1865 783 000, www.oxb.com
Registered in England and Wales with registration number 3028927
ACTIVE/115444426.3

 
 
 
 
 
 
 
 
None.

List of Subsidiaries

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 Statement (Form S-8 No. 333-234367) pertaining to the Cabaletta Bio, Inc. 2018 Stock Option and Incentive Plan, the Cabaletta Bio, Inc. 2019 Stock Option
and Incentive Plan, and the Cabaletta Bio, Inc. 2019 Employee Stock Purchase Plan,
(2) Registration Statement (Form S-8 No. 333-237484) pertaining to the Cabaletta Bio, Inc. 2019 Stock Option and Incentive Plan and the Cabaletta Bio, Inc. 2019 Employee
Stock Purchase Plan,
(3) Registration Statement (Form S-3 No. 333-250006) of Cabaletta Bio, Inc., and
(4) Registration Statement (Form S-8 No. 333-254342) pertaining to the Cabaletta Bio, Inc. 2019 Stock Option and Incentive Plan and the Cabaletta Bio, Inc. 2019 Employee
Stock Purchase Plan

of our report dated March 17, 2022, with respect to the financial statements of Cabaletta Bio, Inc. included in this Annual Report (Form 10-K) for the year ended December 31,
2021.

/s/ Ernst & Young LLP

Philadelphia, Pennsylvania

March 17, 2022

 
 
 
 
 
 
Exhibit 31.1

CERTIFICATION PURSUANT TO
RULES 13a-14(a) AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF 1934,
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Steven Nichtberger, certify that:

1.

2.

3.

4.

I have reviewed this Annual Report on Form 10-K for the year ended December 31, 2021 of Cabaletta Bio, Inc. (the “registrant”);

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made,
in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial
condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules
13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)

(b)

(c)

(d)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that
material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly
during the period in which this report is being prepared;

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to
provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;

Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the
disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter
(the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's
internal control over financial reporting; and

5.

The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's
auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a)

(b)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to
adversely affect the registrant's ability to record, process, summarize and report financial information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over
financial reporting.

Date: March 17, 2022

By:

/s/ Steven Nichtberger
Steven Nichtberger, M.D.
Chief Executive Officer and President
(Principal Executive Officer)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 31.2

CERTIFICATION PURSUANT TO
RULES 13a-14(a) AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF 1934,
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Anup Marda, certify that:

1.

2.

3.

4.

I have reviewed this Annual Report on Form 10-K for the year ended December 31, 2021 of Cabaletta Bio, Inc. (the "registrant");

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made,
in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial
condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules
13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)

(b)

(c)

(d)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that
material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly
during the period in which this report is being prepared;

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to
provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;

Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the
disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter
(the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's
internal control over financial reporting; and

5.

The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's
auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a)

(b)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to
adversely affect the registrant's ability to record, process, summarize and report financial information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over
financial reporting.

Date: March 17, 2022

By:

/s/ Anup Marda
Anup Marda
Chief Financial Officer
(Principal Financial and Accounting Officer)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 32.1

In connection with the Annual Report of Cabaletta Bio, Inc. (the “Company”) on Form 10-K for the fiscal year ended December 31, 2021 as filed with the Securities

and Exchange Commission on the date hereof (the “Report”), I certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

(1)

(2)

The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

Date: March 17, 2022

By:

/s/ Steven Nichtberger
Steven Nichtberger, M.D.
Chief Executive Officer
(Principal Executive Officer)

 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 32.2

In connection with the Annual Report of Cabaletta Bio, Inc. (the “Company”) on Form 10-K for the fiscal year ended December 31, 2021 as filed with the Securities

and Exchange Commission on the date hereof (the “Report”), I certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

(1)

(2)

The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

Date: March 17, 2022

By:

/s/ Anup Marda
Anup Marda
Chief Financial Officer
(Principal Accounting and Financial Officer)