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Caladrus Biosciences

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FY2020 Annual Report · Caladrus Biosciences
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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, 2020

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 001-33650

CALADRIUS BIOSCIENCES, INC.
(Exact name of registrant as specified in its charter)

Delaware
(State or other jurisdiction of
incorporation or organization)

110 Allen Road, 2nd Floor, Basking Ridge, New Jersey
(Address of principal executive offices)

22-2343568
(I.R.S. Employer
Identification No.)

07920
(zip code)

Registrant’s telephone number, including area code: 908-842-0100

Securities Registered Pursuant to Section 12(b) of the Act:

Title of Each Class
Common Stock, par value $0.001 per share

Trading Symbol (s)
CLBS

Name of Each Exchange On Which Registered
The Nasdaq Capital Market

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

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

Yes o No x

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934. Yes o

No x

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 and 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 and
post 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 definition of “large accelerated filer,” “accelerated filer”, and “smaller reporting 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 Exchange Act). Yes  ☐   No ☒

The aggregate market value of the registrant's voting and non-voting common stock held by non-affiliates of the registrant (without admitting that any
person whose shares are not included in such calculation is an affiliate) computed by reference to June 30, 2020 (the last business day of the registrant's
most recently completed second fiscal quarter) was approximately $27 million, computed by reference to the last sale price of $1.78 for the common stock
on the Nasdaq Capital Market reported for such date. Shares held by executive officers, directors and persons owning directly or indirectly more than 10%
of the outstanding common stock have been excluded from the preceding number because such persons may be deemed to be affiliates of the registrant.
This determination of affiliate status is not necessarily a conclusive determination for other purposes.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date.

Class
Common stock, $0.001 par value per share

Outstanding as of February 25, 2021

59,505,261  shares

    The following documents (or parts thereof) are incorporated by reference into the following parts of this Form 10-K: Certain information required in Part
III of this Annual Report on Form 10-K is incorporated from the Registrant's Proxy Statement for the 2021 Annual Meeting of Stockholders.

DOCUMENTS INCORPORATED BY REFERENCE

Index

All  references  in  this  Annual  Report  on  Form  10-K  to  “we,”  “us,”  the  “Company”  and  “CALADRIUS”  mean  CALADRIUS,  Inc.,  including
subsidiaries and predecessors, except where it is clear that the term refers only to CALADRIUS, Inc. This Annual Report on Form 10-K contains forward-
looking  statements,  which  involve  risks  and  uncertainties.  Our  actual  results  could  differ  materially  from  those  anticipated  in  these  forward-looking
statements  as  a  result  of  certain  factors,  including  those  set  forth  under  “Cautionary  Note  Regarding  Forward-Looking  Statements”  and  under  “Risk
Factors” and elsewhere in this Annual Report on Form 10-K.

CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS

TABLE OF CONTENTS

ITEM 1. BUSINESS
ITEM 1A. RISK FACTORS
ITEM 1B. UNRESOLVED STAFF COMMENTS
ITEM 2. PROPERTIES
ITEM 3. LEGAL PROCEEDINGS
ITEM 4. MINE SAFETY DISCLOSURES

PART I

PART II

ITEM 5. MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND
ISSUER PURCHASES OF EQUITY SECURITIES
ITEM 6. SELECTED FINANCIAL DATA
ITEM  7.  MANAGEMENT'S  DISCUSSION  AND  ANALYSIS  OF  FINANCIAL  CONDITION  AND  RESULTS  OF
OPERATIONS
ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA
ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL
DISCLOSURE
ITEM 9A. CONTROLS AND PROCEDURES
ITEM 9B. OTHER INFORMATION

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE
ITEM 11. EXECUTIVE COMPENSATION

PART III

ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND
RELATED STOCKHOLDER MATTERS
ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE
ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES
PART IV

ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES

ITEM 16. FORM 10-K SUMMARY

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Index

CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS

This annual report (this "Annual Report") contains “forward-looking” statements within the meaning of the Private Securities Litigation Reform Act of
1995, as well as historical information. When used in this Annual Report, statements that are not statements of current or historical fact may be deemed to
be  forward-looking  statements,  including,  without  limitation,  all  statements    related  to  any  expectations  of  revenues,  expenses,  cash  flows,  earnings  or
losses from operations, cash required to maintain current and planned operations, capital or other financial items; any statements of the plans, strategies and
objectives of management for future operations; any plans or expectations with respect to product research, development and commercialization, including
regulatory approvals; any other statements of expectations, plans, intentions or beliefs; and any statements of assumptions underlying any of the foregoing.
Without  limiting  the  foregoing,  the  words  “plan,”  “project,”  “forecast,”  “outlook,”  “intend,”  “may,”  “will,”  “expect,”  “likely,”  “believe,”  “could,”
“anticipate,”  “estimate,”  “continue”  or  similar  expressions  or  other  variations  or  comparable  terminology  are  intended  to  identify  such  forward-looking
statements, although some forward-looking statements are expressed differently. We remind readers that forward-looking statements are merely predictions
and therefore inherently subject to uncertainties and other factors and involve known and unknown risks that could cause the actual results, performance,
levels  of  activity  or  our  achievements  or  industry  results,  to  be  materially  different  from  any  future  results,  performance,  levels  of  activity  or  our
achievements or industry results expressed or implied by such forward-looking statements. Factors that could cause our actual results to differ materially
from anticipated results expressed or implied by forward-looking statements include, among others:

•

•

our  ability  to  obtain  sufficient  capital  or  strategic  business  arrangements  to  fund  our  operations  and  expansion  plans,  including  meeting  our
financial  obligations  under  various  licensing  and  other  strategic  arrangements,  the  funding  of  our  clinical  trials  for  product  candidates,  and  the
commercialization of the relevant technology;

our ability to build and maintain the management and human resources infrastructure necessary to support the growth of our business;

• whether a market is established for our cell-based products and services and our ability to capture a meaningful share of this market;

•

•

scientific, regulatory and medical developments beyond our control;

our ability to obtain and maintain, as applicable, appropriate governmental licenses, accreditations or certifications or to comply with healthcare
laws and regulations or any other adverse effect or limitations caused by government regulation of our business;

• whether any of our current or future patent applications result in issued patents, the scope of those patents and our ability to obtain and maintain
other rights to technology required or desirable for the conduct of our business; and our ability to commercialize products without infringing upon
the claims of third-party patents;

• whether any potential strategic or financial benefits of various licensing agreements will be realized;

•

•

•

the results of our development activities;

our ability to complete our other planned clinical trials (or initiate other trials) in accordance with our estimated timelines due to delays associated
with enrolling patients due to the novelty of the treatment, the size of the patient population and the need of patients to meet the inclusion criteria
of the trial or otherwise; and

the extent to which the COVID-19 coronavirus may impact our business, including our clinical trials and financial condition.

The factors discussed herein, including those risks described in "Item 1A. Risk Factors" and in the Company's other periodic filings with the SEC,
which are available for review at www.sec.gov, could cause actual results and developments to be materially different from those expressed or implied by
such statements. All forward-looking statements attributable to us are expressly qualified in their entirety by these and other factors. Readers are cautioned
not to place undue reliance on these forward-looking statements, which speak only as of the date they were made. Except as required by law, we undertake
no obligation to update any forward-looking statements, whether as a result of new information, future events or otherwise.

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Index

ITEM 1. BUSINESS.

Overview

PART I

Caladrius  Biosciences,  Inc.  (“we,”  “us,”  "our,"  “Caladrius”  or  the  “Company”)  is  a  clinical-stage  biopharmaceutical  company  dedicated  to  the
development and commercialization of cellular therapies designed to reverse disease and/or promote the regeneration of damaged tissue. We are developing
first-in-class therapeutics based on the characteristics of naturally occurring CD34+ cells and their ability to stimulate the growth of new microvasculature.
Our technology leverages these cells to enable the body's natural repair mechanisms using formulations unique to each medical indication.

Our  leadership  team  has  decades  of  collective  biopharmaceutical  development  experience.  Our  goal  is  to  develop  and  commercialize  products  that
address  important  unmet  medical  needs  based  on  a  broad  and  versatile  portfolio  of  candidates.  The  Company’s  current  product  candidates  include:
CLBS16, the subject of both a recently completed positive Phase 2a study and a newly initiated Phase 2b (FREEDOM) study in the U.S. for the treatment
of  coronary  microvascular  dysfunction  (“CMD”);  HONEDRA®  (CLBS12),  recipient  of  SAKIGAKE  designation  and  eligible  for  early  conditional
approval in Japan for the treatment of critical limb ischemia (“CLI”) and Buerger’s Disease based on the results of an ongoing clinical trial; CLBS201,
designed  to  assess  the  safety  and  efficacy  of  CD34+  cell  therapy  as  a  treatment  for  patients  with  pre-dialysis  chronic  kidney  disease  (“CKD”)  and
OLOGO™ (CLBS14), a Regenerative Medicine Advanced Therapy (“RMAT”) designated therapy for which the Company is in discussion with the U.S.
Food and Drug Administration (the “FDA”) to finalize a Phase 3 protocol of reduced size and scope for a confirmatory trial in subjects with no-option
refractory disabling angina (“NORDA”).

Corporate Information

We incorporated in 1980 as a Delaware corporation and our principal executive offices are located at 110 Allen Road, Second Floor, Basking Ridge,
NJ  07920.  Our  telephone  number  is  (908)  842-0100  and  our  corporate  website  address  is  www.caladrius.com.  We  include  our  website  address  in  this
Annual Report on Form 10-K only as an inactive textual reference and do not intend it to be an active link to our website. The information on our website
is not incorporated by reference into this Annual Report on Form 10-K.

Our Annual Reports on Form 10-K, Quarterly Reports on Form 10-Q, Current Reports on Form 8-K and all amendments to those reports, as well as
other  documents  we  file  with  the  U.S.  Securities  and  Exchange  Commission  ("SEC"),  are  available  free  of  charge  through  the  Investors  section  of  our
website as soon as reasonably practicable after such material is electronically filed with or furnished to the SEC. The public can obtain documents that we
file with the SEC at www.sec.gov.

This  Annual  Report  on  Form  10-K  includes  the  following  trademark  owned  by  us:  Caladrius .  This  trademark  is  the  property  of  Caladrius  and  its
affiliates.  This  Annual  Report  on  Form  10-K  also  includes  other  trademarks,  service  marks  and  trade  names  owned  by  us  or  other  companies.  All
trademarks, service marks and traded names included herein are the property of their respective owners.

®

Ischemic Repair (CD34 Cell Technology)

The  CD34+  cell  was  discovered  as  a  result  of  the  deliberate  search  for  a  stem  cell  capable  of  stimulating  the  development  and/or  repair  of  blood
vessels. All tissues in the body maintain their function by replacing cells over time. In addition to the maintenance function, the body must also be capable
of  building  new  blood  vessels  after  injury.  A  CD34+  cell  is  a  stem  cell  that  has  the  ability  to  stimulate  new  blood  vessel  formation  at  the  level  of  the
microvasculature. No other native cell discovered to date has demonstrated this same capability.

Our proprietary cell technology using autologous (a patient’s own naturally occurring) CD34+ cells has led to the development of therapeutic product
candidates  designed  to  address  diseases  and  conditions  caused  by  ischemia.  Ischemia  occurs  when  the  supply  of  oxygenated  blood  to  healthy  tissue  is
restricted. Through the administration of CD34+ cells, we seek to promote the development and formation of new microvasculature and thereby increase
blood flow to the impacted area. We believe that a number of conditions caused by underlying ischemic injury can be improved through our CD34+ cell
technology including but not limited to CLI, CMD, NORDA and CKD.

HONEDRA  for Treatment of Critical Limb Ischemia

®

®
Our randomized and open-label, registration-eligible study of HONEDRA  in Japan for the treatment of CLI has shown strong results to date. The
initial responses observed in the subjects who have reached an endpoint in this open label study are consistent with a positive therapeutic effect and safety
profile as reported by previously published clinical trials in Japan. Although the study's enrollment has been slowed by the COVID-19 pandemic's impact
in Japan, we are encouraged by the

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patient pre-screening pipeline that has been identified and expect to conclude trial enrollment during the second quarter of 2021. While the final outcome of
the trial will depend on all data from all subjects, data, to date, are very encouraging.

OLOGO  for Treatment of No Option Refractory Disabling Angina

TM

We acquired the rights to data and regulatory filings for a CD34+ cell therapy program for refractory angina that had been advanced to Phase 3 by a

previous sponsor.

Based on the clinical evidence from the completed studies that a single administration of OLOGO  reduces mortality, improves angina and increases
exercise capacity in patients with otherwise untreatable angina, this product received Regenerative Medicine Advanced Therapy (“RMAT”) designation
from the FDA. We remain in discussion with the FDA regarding the size and scope of a phase 3 trial which, in combination with previously filed Phase 1, 2
and 3 data, will be considered for the registration of OLOGO . Notably, the RMAT designation affords the product a 6-month review time for a biologics
license application ("BLA"), once submitted.

TM

TM

CLBS16 for Treatment of Coronary Microvascular Dysfunction

In 2017, with the assistance of a $1.9 million grant from the National Institutes of Health (Award Number R44HL135889), we initiated our program
for CLBS16 for the treatment of CMD, a disease that afflicts millions of patients with no current targeted treatment options. That study, the ESCaPE-CMD
trial, was a Phase 2a proof-of-concept study that enrolled patients at the Mayo Clinic in Rochester, MN and Cedars-Sinai Medical Center in Los Angeles,
CA. In June 2019, we announced the completion of enrollment in this study. Results of the first 17 of 20 patients enrolled in this trial who reached 6-month
follow-up were presented as a rapid fire oral presentation on November 16, 2019 at the annual meeting of the American Heart Association in Philadelphia,
PA by one of the principal investigators, Dr. Noel Bairey Merz, FACC, FAHA, FESC, the director of the Barbra Streisand Women's Heart Center at Cedars-
Sinai in Los Angeles, CA. That data set showed a positive therapeutic effect with a statistically significant improvement in angina frequency, coronary flow
reserve, Canadian Cardiovascular Society Angina Class and Seattle Questionnaire score, as well as an acceptable safety profile. The full data set from that
study was presented at the SCAI 2020 Scientific Sessions Virtual Conference on May 14, 2020 by Dr. Timothy Henry, FACC, of the Christ Hospital in
Cincinnati, Ohio. In December 2020, we commenced enrollment in our Phase 2b FREEDOM trial of CLBS16 as a therapy for CMD. The first patient in
the study was subsequently treated in January 2021 at The Christ Hospital Health Network in Cincinnati, Ohio. This 105-patient double-blind randomized
and  placebo-controlled  clinical  trial  (FREEDOM  trial)  is  designed  to  further  evaluate  the  efficacy  and  safety  of  intracoronary  delivery  of  autologous
CD34+ cells in subjects with CMD and without obstructive coronary artery disease. To our knowledge, this is the first controlled regenerative medicine
trial in CMD.

CLBS201 for Treatment of Chronic Kidney Disease

We are planning to file an IND for the clinical study of CLBS201, a CD34+ investigational product for administration into the renal arteries to slow the
deterioration  or  reverse  the  decline  of  renal  function  in  patients  with  chronic  kidney  disease  who,  although  at  a  pre-dialysis  stage,  exhibit  rapidly
progressive disease. Progressive kidney failure is associated with attrition of the microcirculation of the kidney. Pre-clinical studies in kidney disease and
injury models have demonstrated that protection or replenishment of the microcirculation results in improved kidney function. A Phase 2 proof of concept,
randomized, placebo-controlled study is being considered for initiation in the 2  half of 2021.

nd

Additional Out-licensing Opportunities

Our broad intellectual property portfolio of cell therapy assets includes notable programs available for out-licensing in order to continue their clinical
development.  Our  current  long-term  strategy  focuses  on  advancing  our  therapies  through  development  with  the  ultimate  objective  of  obtaining  market
authorizations and entering commercialization, either alone or with partners, to provide treatment options to patients suffering from life-threatening medical
conditions.  We  believe  that  we  are  well-positioned  to  realize  potentially  meaningful  value  increases  within  our  own  proprietary  pipeline  if  we  are
successful in advancing our product candidates to their next significant development milestones.

Coronavirus Considerations

In December 2019, a novel strain of coronavirus (SARS-CoV-2), which causes COVID-19, was reported to have surfaced in China. In March 2020, the
World  Health  Organization  declared  the  outbreak  of  COVID-19  to  be  a  pandemic,  and  the  world's  economies  began  to  experience  pronounced  effects.
Despite the FDA approval of multiple COVID-19 vaccines in late 2020, there remains uncertainty around the extent and duration of disruption and any
future related financial impact cannot be reasonably estimated at this time. In response to the pandemic, we have implemented work from home as well as
social distancing and other hygiene policies for employees when they must be in the office. Our clinical study of HONEDRA  in Japan has experienced
delays in enrollment due to the “State of Emergency” in effect in Japan for most of 2020 and re-

®

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implemented in Japan on Jan 7, 2021 and now extending through March 7, 2021 covering Tokyo and other regions in response to increased number of
COVID-19 patients.

THE FIELD OF CELL THERAPY

Regenerative  medicine  is  defined  as  the  process  of  replacing  or  regenerating  human  cells,  tissues  or  organs  to  restore  normal  function.  Among  the
categories of therapeutic technology platforms within this field are cell therapy, tissue engineering, tools, device diagnostics and aesthetic medicine. All
living complex organisms start as a single cell that replicates and then individual groups of cells differentiate (mature into complex cell types), thereby
yielding the diversity of organs and organ systems in an adult organism. Cell therapy is a process that uses cells to prevent, treat or cure disease, or to
regenerate damaged or aged tissue. Since the 1970s, bone marrow and blood and umbilical cord-derived stem cells have been used to restore bone marrow,
as well as blood and immune system cells damaged by the chemotherapy and radiation historically used to treat many cancers. Notably, this approach holds
curative potential for patients with otherwise fatal conditions.

There are two general classes of cell therapies: autologous and allogeneic. When cells are collected from a person (donor) and transplanted or used to
develop a treatment solely for that same person (recipient or patient) with or without modification, the treatment paradigm is known as “autologous” cell
therapy. For long-term repair of cardiovascular tissues, evidence indicates that the repair cells must remain in the target tissue for a period of time. Since
autologous cells are not destroyed by the immune system, autologous cell therapy can be expected to result in long-term residence of the administered cells.
When the donor and the recipient are not the same individual, the procedures are referred to as “allogeneic” cell therapy.

Various cell therapies are in clinical development for an array of human diseases, including autoimmune, oncologic, cardiovascular, neurologic and
orthopedic diseases, among other indications. While no assurances can be given regarding future medical developments, we believe that the field of cell
therapy holds the promise to better the human experience and minimize or ameliorate the pain and suffering from many common and often life-threatening
diseases. The FDA has been investing significant resources into policies and organizational changes to advance the cell and gene therapy fields in recent
years through what the agency has labeled its “comprehensive regenerative medicine policy framework,” as first announced in late 2017 and incrementally
developed since that time through various agency actions.

TECHNOLOGY OUT-LICENSING OPPORTUNITIES

Ischemic Repair (CD34+ Cell Technology)

Our CD34+ Cell Technology is an autologous cell platform technology with potential application to a broad array of ischemic conditions and we will

seek to out-license our technology in geographies or indications where we do not intend to pursue development ourselves.

Intellectual Property Platform

Our developed and owned ischemic repair patent portfolio comprises the following:

a. Nine U.S. patents, three EU patents (each filed in 5 individual countries) and ten other patents in Japan, Canada, Russia and Hong Kong;
b. Claims cover, inter alia, a pharmaceutical composition that contains a therapeutic concentration of non-expanded CD34+ stem cells that move in
response  to  SDF-1  or  VEGF,  together  with  a  stabilizing  amount  of  serum,  that  can  be  delivered  to  repair  an  injury  caused  by  vascular
insufficiency;

c.

Issued and pending claims can be applied to a broad range of conditions caused by underlying ischemia, including acute myocardial infarction,
chronic myocardial ischemia post-AMI, chronic heart failure, critical limb ischemia, and ischemic brain injury; and

d. One pending patent application outside the United States.

Market Opportunity for CLI

In  Japan,  there  are  approximately  300,000  patients  with  CLI,  of  whom  approximately  51,000  are  not  candidates  for  revascularization,  making  the

addressable population for HONEDRA  approximately 560,000 patients in the EU and 300,000 in the U.S.

®

The  field  of  cardiovascular  cell  therapy  development  is  competitive.  There  are  a  number  of  companies  that  are  developing  cell-based  therapies  for
cardiovascular diseases. These companies are utilizing a number of different therapeutic approaches in their development efforts. There are both autologous
and  allogeneic  based  competitive  therapies  that  derive  cells  principally  from  four  sources:  fat,  peripheral  blood,  cord  blood,  and  bone  marrow.
HONEDRA  is an autologous therapy that derives its cells from the peripheral blood of the patient via apheresis.

®

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Market Opportunity for CMD

In the United States, there is an addressable population of approximately 400,000 to 1,600,000 patients with CMD, while the addressable population is

roughly 1,200,000 to 4,800,000 in the EU and between 43,000 and 166,000 in Japan.

Market Opportunity for NORDA

In the United States, we have identified fewer than 100,000 patients with no-option refractory disabling angina as candidates for OLOGO , making

TM

this an indication of orphan size.

Market Opportunity for CKD

In  the  United  States,  stages  3  and  4  CKD  patients  represent  an  addressable  population  of  approximately  15,000,000  to  18,000,000  and  there  is  an

estimated addressable population of 11,500,000 to 14,200,000 patients in the EU.

GOVERNMENT REGULATION

The healthcare industry is one of the most highly regulated industries in the United States and abroad. Various governmental regulatory authorities, as
well as private accreditation organizations, oversee and monitor the activities of individuals and businesses engaged in the development, manufacture and
delivery  of  health  care  products  and  services.  The  following  is  a  general  description  of  certain  current  laws  and  regulations  that  are  relevant  to  our
business:

Premarket Review and Approval of Pharmaceutical and Biological Products in the United States

In the United States, pharmaceutical and biological products, including cellular therapies, are subject to extensive pre- and post- market regulation by
the FDA. The Federal Food, Drug, and Cosmetic Act (“FD&C Act”) and other federal and state statutes and regulations, govern, among other things, the
research, development, testing, manufacture, storage, recordkeeping, approval, labeling, promotion and marketing, distribution, post-approval monitoring
and  reporting,  sampling,  and  import  and  export  of  pharmaceutical  products,  including  biological  products,  intended  for  therapeutic  uses.  Biological
products  are  approved  for  marketing  under  provisions  of  the  Public  Health  Service  Act  ("PHS  Act").  However,  biological  products  that  also  meet  the
definition of “drugs” under the FD&C Act are also subject to regulation under FD&C Act provisions and to applicable provisions from two sets of FDA
implementing regulations, those for biological products and those for drugs. Another distinction between pharmaceuticals and cellular therapies is that the
PHS Act requires the submission of a BLA, rather than a New Drug Application ("NDA"), for market authorization of a cellular therapy candidate like
ours.  Generally,  the  application  process  and  requirements  for  product  approval  under  BLA  is  similar  to  those  for  an  NDA,  and  the  review  process  for
biological products is associated with similar approval risks and application costs as for chemical entity drug products.

Failure  to  comply  with  applicable  U.S.  requirements  may  subject  a  company  to  a  variety  of  administrative  or  judicial  sanctions,  such  as  the  FDA
refusal to approve pending NDAs or BLAs, withdrawal of an approval, issuance of warning letters and other types of enforcement letters, product recalls,
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 and penalties brought by the FDA and the Department of Justice, or DOJ, or other governmental entities. Under
certain circumstances, individual members of company management may also be subject to civil or criminal penalties related to company violations of
applicable legal requirements.

An applicant seeking approval to market and distribute a new pharmaceutical or biological product in the United States typically must undertake the

following:

•

•

•

•

•

completion of preclinical laboratory tests, animal studies and formulation studies in compliance with the FDA's good laboratory practice or GLP
regulations;

submission  to  the  FDA  of  an  IND,  which  includes  the  detailed  clinical  protocol,  which  must  take  effect  before  human  clinical  trials  can
commence;

approval  of  the  clinical  trial  protocol  and  the  sponsor's  safeguards  for  human  subjects  by  one  or  more  institutional  review  boards,  or  "IRBs,"
depending on the numbers of clinical sites and other features of the study design, before each clinical trial may be initiated;

performance of adequate and well-controlled human clinical trials in accordance with good clinical practices, or "GCPs," to establish the safety
and efficacy of the proposed drug or biological product for each proposed indication for which FDA approval is sought;

satisfactory completion of FDA audits of clinical trial sites to assure compliance with GCPs and the integrity of the clinical data;

7

Index

•

•

•

preparation and submission to the FDA of an NDA or BLA, as appropriate;

review of the product by an FDA advisory committee, where appropriate or if applicable, as determined by the FDA at its discretion;

satisfactory completion of one or more FDA inspections of the manufacturing facility or facilities at which the product, or components thereof,
are  produced  to  assess  compliance  with  the  regulations  establishing  current  Good  Manufacturing  Practices,  or  “cGMPs,”  and  current  Good
Tissue  Practices  or  “cGTPs”  (if  applicable),  and  to  assure  that  the  facilities,  methods  and  controls  used  for  the  manufacture,  processing  and
packing of the drug or biological product are adequate to preserve the product’s identity, strength, quality and purity; and

•

payment of applicable user fees and securing FDA approval of the NDA or BLA.

Satisfaction of FDA pre-market approval requirements typically takes many years and the actual time required may vary substantially based upon the type,
complexity and novelty of the product or disease. Moreover, submission of an IND may not result in FDA authorization to initiate a clinical trial if the FDA
raises  concerns  or  questions  about  the  design  of  the  clinical  trial  or  the  preclinical  or  manufacturing  information  supporting  it,  including  concerns  that
human research subjects will be exposed to unreasonable health risks. A separate submission to an existing IND must also be made for each successive
clinical trial conducted during product development. After a trial is initiated, the FDA may order the temporary or permanent discontinuation of a clinical
trial at any time, or impose other sanctions, if it believes that the clinical trial is not being conducted in accordance with FDA requirements, or presents an
unacceptable risk to the clinical trial patients.

Clinical  trials  involve  the  administration  of  the  investigational  new  drug  to  healthy  volunteers  or  patients  under  the  supervision  of  a  qualified
investigator. Clinical trials must be conducted in compliance with federal regulations and GCPs, which are meant to protect the rights and health of patients
and  to  define  the  roles  of  clinical  trial  sponsors,  administrators,  and  monitors.  In  addition,  sponsors  of  most  clinical  trials  involving  FDA  regulated
products,  including  drugs  and  biologics,  are  required  to  register  and  disclose  certain  clinical  trial  information  on  a  public  registry  and  results  database
managed by the National Institutes of Health called ClinicalTrials.gov. Registration information that must be submitted includes information related to the
product,  patient  population,  phase  of  investigation,  study  sites  and  investigators,  and  other  aspects  of  the  clinical  trial.  Sponsors  are  also  obligated  to
disclose  the  results  of  their  clinical  trials  after  completion.  Competitors  may  use  this  publicly  available  information  to  gain  knowledge  regarding  the
progress of development programs. Failure to comply with applicable clinical trial registration or results reporting obligations can result in civil monetary
penalties or the withholding of grant funds from a federally funded grantee.

Clinical trials to support NDAs or BLAs for marketing approval are typically conducted in three sequential phases, but the phases may overlap or may

be combined. Under certain circumstances, a fourth post-approval phase may be required.

•

•

•

•

Phase 1: Trials in this phase are initially conducted in a limited population of healthy volunteers to test the product candidate for safety, dose
tolerance, absorption, metabolism, distribution and excretion in healthy humans or, on occasion, in patients, such as cancer patients, when the
drug or biologic is too toxic to be ethically given to healthy individuals.

Phase 2: These clinical trials are generally conducted in a limited patient population to determine the presence and approximate magnitude of
therapeutic effect of the product for specific targeted indications and to identify appropriate therapeutic dose and dose frequency as well as any
corresponding  additional  possible  adverse  effects  and  safety  risks.  Multiple  Phase  2  clinical  trials  may  be  conducted  by  the  sponsor  to  obtain
information prior to beginning larger and more expensive Phase 3 clinical trials.

Phase 3:  These  are  commonly  referred  to  as  pivotal  or  registration  studies.  When  Phase  2  evaluations  demonstrate  that  a  dose  range  of  the
product is effective and has an acceptable safety profile, Phase 3 clinical trials are typically undertaken in a larger patient population to further
evaluate dosage, to provide substantial evidence of clinical efficacy and to further test for safety in an expanded and diverse patient population at
multiple and geographically-dispersed clinical trial sites. In most cases, the FDA requires two adequate and well-controlled Phase 3 clinical trials
to demonstrate the efficacy of the drug or biologic as a requirement for marketing authorization.

Phase 4: In some cases, the FDA may condition approval of an NDA or BLA for a product candidate on the sponsor's agreement to conduct
additional clinical trials after NDA or BLA approval. In other cases, a sponsor may voluntarily carry out additional trials post approval to gain
more information about the drug or biologic.

Submission of an NDA or BLA to the FDA

Assuming  successful  completion  of  the  required  clinical  testing,  the  results  of  the  preclinical  studies  and  clinical  trials,  together  with  detailed

information relating to the product’s chemistry, manufacture, controls and proposed labeling, among

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Index

other things, are submitted to the FDA as part of an NDA or BLA seeking approval to market the drug product for one or more indications. FDA approval
of the NDA or BLA is required before marketing of the product may begin in the United States. The cost of preparing and submitting an NDA or BLA is
substantial. Under federal law, most NDA or BLA submissions are additionally subject to a substantial application user fee. The current fee for FY2021 is
$2,875,842 (some small businesses may qualify for a waiver under certain circumstances) and an annual program fee, currently $336,432, must also be
paid for each approved prescription drug or biological product. These fees are typically adjusted annually.

The FDA has 60 days from its receipt of an NDA or BLA to determine whether the application will be accepted for filing based on the Agency's
threshold  determination  that  the  application  is  sufficiently  complete  to  permit  substantive  review.  Once  the  submission  is  accepted  for  filing,  the  FDA
begins  an  in-depth  review.  If  the  application  is  not  sufficiently  complete,  the  FDA  may  issue  a  Refusal  to  File,  or  RTF,  letter,  although  the  FDA  may
permit an applicant to correct certain easily correctable deficiencies in the NDA/BLA before filing without taking an official RTF action. Under certain
NDA and BLA review performance goals to which the FDA has agreed, most applications for standard review of drug or biological products are reviewed
within ten to twelve months, and most applications for priority review drugs or biologics are reviewed within six to eight months. If a sponsor submits a
major amendment to a filed NDA or BLA at any time during the review cycle, the FDA may extend these reviews by three months although only one such
extension is permitted during a review cycle. Priority review can be applied to drugs or biologics that, in the FDA's determination, offer major advances in
treatment  or  provide  a  treatment  for  a  disease  or  condition  for  which  no  adequate  therapy  exists.  For  biologics,  priority  review  is  further  limited  to
products  intended  to  treat  a  serious  or  life-threatening  disease  relative  to  currently  approved  products.  Priority  review  requests  must  be  submitted  in
conjunction with the original NDA/BLA for which the sponsor is seeking the designation, and the FDA decision will be made in conjunction with its
official action to file the application and begin the substantive review process.

Before approving an NDA or BLA, the FDA will typically inspect one or more clinical trial sites to ensure compliance with GCPs. Additionally, the
FDA  will  inspect  the  facility  or  the  facilities  at  which  the  drug  is  manufactured.  These  pre-approval  inspections  cover  all  facilities  associated  with  an
NDA or BLA submission, including drug component manufacturing (such as active pharmaceutical ingredients), finished drug product manufacturing,
and  control  testing  laboratories.  The  FDA  will  not  approve  the  product  unless  it  determines  that  the  manufacturing  processes  and  facilities  are  in
compliance  with  applicable  cGMP  and  cGTP  requirements  and  are  adequate  to  assure  consistent  production  of  the  drug  or  biological  product  within
required specifications and the NDA or BLA contains data that provide substantial evidence that the drug or biologic is safe and effective for the proposed
indication.

The  FDA  may  refer  applications  for  novel  drug  or  biological  products,  or  drug  or  biological  products  that  present  difficult  questions  of  safety  or
efficacy, to an advisory committee, typically a panel that includes clinicians and other experts, for review, evaluation, and a recommendation as to whether
the application should be approved. The FDA is not bound by the recommendation of an advisory committee, but the FDA will carefully consider them.

After the FDA fully evaluates the NDA or BLA and the relevant manufacturing facilities, the FDA will issue either an approval/licensure letter or a
complete  response  letter  (“CRL”).  A  CRL  generally  outlines  the  deficiencies  in  the  submission  and  may  require  substantial  additional  testing  or
information  in  order  for  the  FDA  to  reconsider  the  application.  If  and  when  those  deficiencies  have  been  addressed  to  the  FDA's  satisfaction  in  a
resubmitted NDA or BLA, the FDA will issue an approval letter. The FDA has committed to reviewing such resubmissions within two or six months,
depending  on  the  type  of  information  being  provided  to  address  the  deficiencies  in  the  CRL.  Even  with  the  submission  of  this  additional  information,
however, the FDA ultimately may decide that the application does not satisfy the regulatory criteria for approval.

If the FDA approves a drug or biological product for marketing in the U.S., it may limit the approved indications for use for the product; require that
contraindications,  warnings  or  precautions  be  included  in  the  product  labeling;  require  that  post-approval  studies,  including  Phase  4  clinical  trials,  be
conducted to further assess the drug’s safety after approval; require testing and surveillance programs to monitor the product after commercialization; or
impose  other  conditions,  including  distribution  restrictions  or  other  risk  management  mechanisms,  such  as  a  risk  evaluation  and  mitigation  strategy  or
“REMS,”  which  can  materially  affect  the  potential  market  and  profitability  of  the  product.  The  FDA  also  may  prevent  or  limit  further  marketing  of  a
product  based  on  the  results  of  post-market  studies  or  surveillance  programs.  After  approval,  many  types  of  changes  to  the  approved  product,  such  as
adding new indications or patient populations, making certain types of manufacturing changes or seeking to make additional labeling claims, are subject to
further testing requirements and FDA review and approval.

One potential condition of approval is that the FDA may require an applicant to develop a REMS to ensure that the benefits of the drug outweigh its
risks.  To determine whether a REMS is needed, the FDA will consider the size of the population likely to use the product, seriousness of the disease,
expected  benefit  of  the  product,  expected  duration  of  treatment,  seriousness  of  known  or  potential  adverse  events,  and  whether  the  product  is  a  new
molecular entity. REMS requirements are tailored to the specific risk/benefit profile of a drug and can include requirements such as medication guides for
patients, detailed communication plans for health care professionals, and elements to assure safe use, or “ETASU.” ETASU may

9

Index

include,  but  are  not  limited  to,  special  training  or  certification  for  prescribing  or  dispensing,  dispensing  only  under  certain  circumstances,  special
monitoring,  restricted  distribution,  and  the  use  of  patient  registries.  The  FDA  may  require  a  REMS  as  a  condition  of  approval  or  may  add  such  a
requirement at any point post-approval if it becomes aware of a serious risk associated with use of the product. The requirement for a REMS and the
specific  components  that  are  involved  can  materially  affect  the  potential  market  and  profitability  of  a  product.  If  the  FDA  concludes  a  REMS  plan  is
needed, the sponsor of the NDA or BLA must submit a proposed REMS. The FDA will not approve an NDA without a REMS, if required.

Expedited Review Programs (Fast Track, Breakthrough, RMAT) and Accelerated Approval Pathways

The FDA is authorized to facilitate the development and expedite the review of certain drugs or biologics that are intended for the treatment of a
serious or life-threatening disease or condition for which there is no effective treatment and which demonstrate the potential to address unmet medical
needs for the condition. Under the Fast Track Program, the sponsor of an IND for a drug candidate may request that the FDA designate the drug candidate
for a specific indication as a Fast Track drug concurrent with, or after, the submission of the IND for the drug candidate. The FDA must determine if the
drug candidate qualifies for Fast Track designation within 60 days of receipt of the sponsor’s request. In addition to other benefits such as the ability to
engage in more frequent interactions with the FDA, The FDA may initiate review of sections of a Fast Track drug’s NDA or BLA before the application is
complete. This "rolling review' is available if the applicant provides, and the FDA approves, a schedule for the submission of the remaining information
and the applicant pays applicable user fees. The FDA’s time period goal for reviewing an application, however, does not begin until the last section of the
NDA/BLA is submitted. Additionally, the Fast Track designation may be withdrawn by the FDA if the FDA believes that the designation is no longer
supported by data emerging in the clinical trial process.

Separately,  under  the  FDA’s  accelerated  approval  regulations,  the  FDA  may  approve  a  drug  for  a  serious  or  life-threatening  illness  that  provides
meaningful therapeutic benefit to patients beyond existing treatments based upon a surrogate endpoint that is reasonably likely to predict clinical benefit,
or on a clinical endpoint that can be measured earlier than irreversible morbidity or mortality, that is reasonably likely to predict an effect on irreversible
morbidity  or  mortality  or  other  clinical  benefit,  taking  into  account  the  severity,  rarity  or  prevalence  of  the  condition  and  the  availability  or  lack  of
alternative treatments.

In  clinical  trials,  a  surrogate  endpoint  is  a  measurement  of  laboratory  or  clinical  signs  of  a  disease  or  condition  that  substitutes  for  a  direct
measurement of how a patient feels, functions or survives. Surrogate endpoints can often be measured more easily or more rapidly than clinical endpoints.
A  drug  candidate  approved  on  this  basis  is  subject  to  rigorous  post-marketing  compliance  requirements,  including  the  completion  of  Phase  4  or  post-
approval clinical trials to confirm the effect on the clinical endpoint. Failure to conduct required post-approval studies, or confirm a clinical benefit during
post-marketing  studies,  will  allow  the  FDA  to  withdraw  approval  of  the  drug  such  that  accelerated  approval  also  referred  to  as  U.S.  "conditional"
approval.  Products  granted  accelerated  approval  also  are  subject  to  additional  requirements  for  the  pre-dissemination  review  by  the  FDA  of  proposed
promotional materials both during the NDA review process and for 120 days after marketing approval.

In addition to the above, the FDA may designate an investigational product as a Breakthrough Therapy or as a Regenerative Medicine Advanced
Therapy  ("RMAT"),  depending  on  the  type  of  investigational  product  and  its  ability  to  meet  applicable  eligibility  criteria.  Breakthrough  Therapy
designation is a process designed to expedite the development and review of drugs that are intended to treat a serious condition and preliminary clinical
evidence  indicates  that  the  drug  may  demonstrate  substantial  improvement  over  available  therapy  on  a  clinically  significant  endpoint(s).  The  RMAT
designation  requires  similar  eligibility  criteria  to  be  met,  but  it  is  available  only  to  cell  therapies,  tissue  therapies,  and  other  products  that  meet  the
statutory definition of a “regenerative medicine therapy.” Specifically, a biological product is eligible for RMAT designation if: (a) the product candidate
is a regenerative medicine therapy, which is defined in the FD&C Act as a cell therapy, therapeutic tissue engineering product, human cell and tissue
product,  or  any  combination  product  using  such  therapies  or  products,  except  for  those  regulated  solely  under  the  PHS  Act  (that  is,  excluding  those
biological products that are not also regulated as “drugs” under the FD&C Act); (b) the product candidate is intended to treat, modify, reverse, or cure a
serious  or  life-threatening  disease  or  condition;  and  (c)  preliminary  clinical  evidence  indicates  that  the  product  candidate  has  the  potential  to  address
unmet  medical  needs  for  such  disease  or  condition.  Both  Breakthrough  Therapy  and  RMAT  designations  are  intended  to  help  accelerate  product
development by allowing more frequent interactions with the FDA and receiving intensive FDA guidance on efficient drug development.

Pediatric Information

Under the Pediatric Research Equity Act ("PREA"), NDAs or BLAs or supplements to NDAs or BLAs must contain data that are adequate to assess
the  safety  and  effectiveness  of  the  drug  or  biologic  for  the  claimed  indications  in  all  relevant  pediatric  subpopulations  and  to  support  dosing  and
administration  for  each  pediatric  subpopulation  for  which  the  drug  is  safe  and  effective.  Sponsors  must  also  submit  pediatric  trial  plans  prior  to  the
assessment data, and those plans must contain an

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Index

outline of the proposed pediatric trial or trials the applicant plans to conduct, including trial objectives and design, any deferral or waiver requests and
other information required by regulation. The applicant, the FDA, and the FDA’s internal review committee must then review the information submitted,
consult with each other, and agree upon a final plan. The FDA or the applicant may request an amendment to the plan at any time. The FDA may grant
full or partial waivers or deferrals for submission of data. Unless otherwise required by regulation, the pediatric data requirements do not apply to products
with orphan designation, although the FDA has recently taken steps to limit what it considers abuse of this statutory exemption in PREA by announcing
that it does not intend to grant any additional orphan drug designations for rare pediatric subpopulations of what is otherwise a common disease.

The  Best  Pharmaceuticals  for  Children  Act  ("BPCA")  provides  approved  NDA  and  BLA  holders  a  six-month  extension  of  any  exclusivity  that
attaches to the end of all existing marketing exclusivities and patents for the drug or biologic. Conditions for exclusivity include the FDA’s determination
that information relating to the use of a new drug or biologic in the pediatric population may produce health benefits in that population, the FDA making a
written request for pediatric studies, and the applicant agreeing to perform, and reporting on, the requested studies within the statutory timeframe. The
data do not need to show the product to be effective in the pediatric population studied; rather, if the clinical trial is deemed to fairly respond to the FDA's
request, the additional protection is granted. If reports of requested pediatric studies are submitted to and accepted by the FDA within the statutory time
limits, whatever statutory or regulatory periods of exclusivity or patent protection cover the product are extended by six months. Applications under the
BPCA are treated as priority applications, with all of the benefits that designation confers.

Orphan Drugs

Under  the  Orphan  Drug  Act,  the  FDA  may  designate  a  candidate  as  an  orphan  drug  if  it  is  intended  to  treat  a  rare  disease  or  condition  (generally
meaning that it affects fewer than 200,000 individuals in the U.S.) Orphan drug designation must be requested by an applicant before submitting an NDA
or  BLA  for  the  relevant  drug  candidate.  If  the  FDA  grants  orphan  drug  designation,  the  FDA  will  publicly  disclose  the  generic  identity  of  the  drug
candidate and its potential orphan use. Orphan drug designation does not convey any advantage in, or shorten the duration of, the regulatory review and
approval process.

If a product with orphan status receives the first FDA approval for the disease or condition for which it has such designation, the product generally will
receive orphan drug exclusivity. Orphan drug exclusivity means that the FDA may not approve any other applications for the same product for the same
indication for seven years, except in certain limited circumstances comprising methods by which a second sponsor can demonstrate clinical superiority of
its drug in comparison to the first approved orphan drug. Regardless of the orphan drug designation, a competitor may receive FDA approval for a different
product  (i.e.,  a  different  therapeutic  agent  from  the  orphan  drug)  for  the  same  indication  for  which  the  orphan  product  has  exclusivity  and  may  obtain
approval for the same product (i.e., the same therapeutic agent as the orphan drug) but for a different indication. If a designated orphan drug ultimately
receives marketing approval for an indication broader than what was described in its orphan drug designation request, it may not be entitled to exclusivity
under the Orphan Drug Act. Among the other benefits of orphan drug designation, the sponsor receives a waiver of the NDA or BLA application user fee
and is eligible for tax credits for certain research (although the amount of this potential tax credit was decreased from 50% to 25% of qualified clinical
testing expenses with the 2017 overhaul of the U.S. Tax Code, effective in 2018).

Post-Approval Requirements

Drugs  and  biological  products  manufactured,  marketed  or  distributed  pursuant  to  FDA  approval  decisions  are  subject  to  pervasive  and  continuing
regulation  by  the  FDA,  including,  among  other  things,  requirements  relating  to  recordkeeping,  periodic  reporting,  product  sampling  and  distribution,
advertising and promotion, and reporting of adverse experiences with the product. After approval, most changes to the approved product, such as adding
new  indications  or  other  labeling  claims,  are  subject  to  FDA  review  and  approval  before  they  can  be  implemented.  There  also  are  continuing,  annual
program fee requirements for any marketed, approved prescription products, as well as new application fees for supplemental applications.

In addition, drug manufacturers and other entities involved in the manufacture of approved drugs are required to register their facilities with the FDA
and  state  agencies  and  are  subject  to  periodic  unannounced  inspections  by  the  FDA  for  compliance  with  cGMP/cGTP  requirements.  Prescription  drug
distribution  facilities  are  also  subject  to  state  licensure,  including  inspections,  by  the  relevant  local  regulatory  authority.  Changes  to  the  manufacturing
process,  specifications  or  container  closure  system  for  an  approved  drug  or  biologic  are  strictly  regulated  and  often  require  prior  FDA  approval  before
being  implemented.  FDA  regulations  also  require  investigation  and  correction  of  any  deviations  from  cGMP  or  cGTP  and  impose  reporting  and
documentation requirements upon the sponsor and others involved in the product’s manufacturing process. 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. These manufacturers must comply
with  cGMP  regulations  that  require,  among  other  things,  quality  control  and  quality  assurance,  the  maintenance  of  records  and  documentation  and  the
obligation to investigate and correct any deviations from cGMP. Accordingly, manufacturers must continue to expend time, money and effort in the area of
production

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Index

and  quality  control  to  maintain  cGMP/cGTP  compliance  and  ensure  ongoing  compliance  with  other  statutory  requirements  the  FD&C  Act,  such  as  the
requirements for making manufacturing changes to an approved NDA or BLA.

Even after a new drug or biologic approval is granted, the FDA may withdraw that approval if compliance with regulatory requirements and standards
is not maintained or if problems occur after the product reaches the market. If a previously unknown problem, including adverse events of unanticipated
severity  or  frequency,  or  with  manufacturing  processes,  is  discovered  or  the  manufacturer  fails  to  comply  with  regulatory  requirements,  the  FDA  may
require revisions to the approved labeling to add new safety information; may impose additional post-market studies or clinical trials to assess new safety
risks; or may impose distribution or other restrictions under a REMS program. Other potential consequences of regulatory non-compliance include, among
other things:

•

•

•

•

•

•

restrictions on the marketing or manufacturing of the product, complete withdrawal of the product from the market or product recalls;

fines, warning letters or holds on post-approval clinical trials;

refusal  of  the  FDA  to  approve  pending  NDAs/BLAs  or  supplements  to  approved  NDAs/BLAs,  or  suspension  or  revocation  of  product  license
approvals;

product seizure or detention, or refusal to permit the import or export of products;

injunctions or the imposition of civil or criminal penalties;

consent degrees, corporate integrity agreements, debarment, or exclusion from federal health care programs; or

• mandated modification of promotional materials and labeling and the issuance of corrective information.

The FDA strictly regulates marketing, labeling, advertising and promotion of prescription drug and biological products that are placed on the market.
Drugs  may  be  promoted  only  for  the  approved  indications  and  in  accordance  with  the  provisions  of  the  approved  label.  The  FDA  and  other  agencies
actively enforce the laws and regulations prohibiting the promotion of off-label uses, and a company that is found to have improperly promoted off-label
uses may be subject to significant penalties. In addition, the distribution of prescription pharmaceutical products is subject to a variety of federal and state
laws, the most recent of which is still in the process of being phased into the U.S. supply chain and regulatory framework.

In addition, the distribution of prescription pharmaceutical products is subject to the Prescription Drug Marketing Act, or PDMA, which regulates the
distribution of drugs and drug samples at the federal level and sets minimum standards for the registration and regulation of drug distributors by the states.
Both the PDMA and state laws limit the distribution of prescription pharmaceutical product samples and impose requirements to ensure accountability in
distribution. Most recently, the Drug Supply Chain Security Act, or DSCSA, was enacted with the aim of building an electronic system to identify and trace
certain  prescription  drugs  distributed  in  the  United  States,  including  most  biological  products.  The  DSCSA  mandates  phased-in  and  resource-intensive
obligations for pharmaceutical manufacturers, wholesale distributors, and dispensers over a 10‑year period that is expected to culminate in November 2023.
From time to time, new legislation and regulations may be implemented that could significantly change the statutory provisions governing the approval,
manufacturing  and  marketing  of  products  regulated  by  the  FDA.  It  is  impossible  to  predict  whether  further  legislative  or  regulatory  changes  will  be
enacted, or FDA regulations, guidance or interpretations changed or what the impact of such changes, if any, may be.

Other Health Care Regulations

If our product candidates are approved in the United States, we will have to comply with various U.S. federal and state laws, rules and regulations
pertaining to health care fraud and abuse, including anti-kickback laws and physician self-referral laws, rules and regulations. Violations of the fraud and
abuse  laws  are  punishable  by  criminal  and  civil  sanctions,  including,  in  some  instances,  exclusion  from  participation  in  federal  and  state  health  care
programs, including Medicare and Medicaid. Other federal and state laws and regulations that could directly or indirectly affect our ability to operate the
business and/or financial performance include:

–

–

–

–

state and local licensure, applicable to the processing and storage of human cells and tissues;

laws and regulations administered by the United States Department of Health and Human Services, including the Office for Human Research
Protections and the Office of Inspector General;

state laws and regulations governing human subject research;

federal and state coverage and reimbursement laws and regulations, including laws and regulations administered by the Centers for Medicare &
Medicaid Services and state Medicaid agencies;

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Index

–

–

–

–

the federal Medicare and Medicaid Anti-Kickback Law and similar state laws and regulations;

the  federal  Health  Insurance  Portability  and  Accountability  Act  of  1996  ("HIPAA"),  as  amended  by  the  Health  Information  Technology  for
Economic and Clinical Health Act and similar state laws and regulations;

the federal physician self-referral prohibition commonly known as the Stark Law, and state equivalents of the Stark Law;

the federal transparency requirements under the Physician Payments Sunshine Act that require manufacturers of FDA-approved drugs, devices,
biologics and medical supplies covered by Medicare or Medicaid to report, on an annual basis, to the Department of Health and Human Services
information related to payments and other transfers of value physicians, teaching hospitals, and certain advanced non-physician health care
practitioners and physician ownership and investment interests;

– Occupational Safety and Health Administration requirements;

–

–

state and local laws and regulations dealing with the handling and disposal of medical waste; and

the Intermediate Sanctions rules of the IRS providing for potential financial sanctions with respect to “Excess Benefit Transactions” with tax-
exempt organizations.

Some  state  laws  require  pharmaceutical  companies  to  comply  with  the  pharmaceutical  industry’s  voluntary  compliance  guidelines,  or  the  relevant
compliance  guidance  promulgated  by  the  federal  government,  in  addition  to  requiring  drug  manufacturers  to  report  information  related  to  payments  to
physicians and other health care providers or marketing expenditures to the extent that those laws impose requirements that are more stringent than the
Physician Payments Sunshine Act. State and foreign laws also govern the privacy and security of health information in some circumstances, many of which
differ from each other in significant ways and often are not preempted by HIPAA, thus complicating compliance efforts.

Japan's Pharmaceutical and Medical Device Authority Regulation of Regenerative Medicine

Prior  to  2014,  there  was  no  specific  regulatory  oversight  of  regenerative  medicine  products  in  Japan.  However,  in  November  2013,  the  Japanese
authorities revised the Pharmaceutical Affairs Law and renamed it the Pharmaceuticals, Medical Devices, and Other Therapeutic Products Act (the "PMD
Act"). The new legislation became effective on November 25, 2014 and provides for a timely introduction of innovative regenerative medicine products.
The  new  legislation  formalizes  a  legal  basis  for  development  of  regenerative  medicine  therapies.  The  new  legislation  defines  regenerative  medicine
products as processed human cells that are intended to be used for either (1) the reconstructive repair, or formation of structures or functions of the human
body; (2) the treatment or prevention of human diseases; or (3) gene therapy.

The  legislation  allows  the  PMDA/Ministry  of  Health,  Labour  and  Welfare  ("MHLW")  to  award  conditional  approval  to  a  regenerative  medicine
therapy if there is evidence of adequate safety and results which predict likely efficacy. The evidence for efficacy may be based on surrogate endpoints and
may  come  from  an  exploratory  study.  This  conditional  approval  is  time-limited,  and  there  must  be  an  agreement  with  PMDA/MHLW  as  to  follow-up
collection of information which confirms efficacy and safety, similar to a post-marketing commitment in the United States.

Under  the  PMD  Act,  products  under  consideration  may  also  be  given  a  SAKIGAKE  designation  (similar  to  an  FDA  "Breakthrough"  or  "RMAT"
designation in certain respects) with a priority 6 months review period. Additionally, there is a commitment that the PMDA will facilitate research and
development by giving scientific and regulatory advice to sponsors from the early stage of development.

According to the new legislation, the sponsor prepares a marketing authorization application which is submitted for review to the PMDA. The PMDA
reviews the application and prepares a review report and recommendation which is submitted to the MHLW. The MHLW reviews the recommendation and
makes a decision regarding approval of the product. This procedure is followed for both a conditional approval and subsequently for a full approval after
the post-marketing commitments have been fulfilled.

SUMMARY OF RISK FACTORS

Our  business,  financial  condition,  operating  results  and  cash  flows  are  subject  to  numerous  risks  and  uncertainties  that  are  summarized  below.  The
below summary of risk factors should be read together with the more detailed discussion of risks set forth following this section under the heading “Risk
Factors,” as well as elsewhere in this Annual Report on Form 10-K.

• We have incurred substantial losses and negative cash flow from operations in the past and expect to continue to incur losses and negative cash

flow for the foreseeable future. Additionally, we anticipate that we will need substantial

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additional financing to continue our operations; if we are unable to raise additional capital, we may be forced to delay, reduce or eliminate one or
more of our product development programs, and our business will be harmed.

•

If our status as a smaller reporting company changes, Section 404(b) of the Sarbanes-Oxley Act of 2002 may require an independent registered
public accounting firm to report on the effectiveness of our internal control over financial reporting. Any delays or difficulty in satisfying these
requirements could adversely affect our future results of operations and our stock price.

• Our  future  success  may  be  dependent  on  the  timely  and  successful  continued  development  and  commercialization  of  HONEDRA®,  our
experimental product candidate for CLI and Buerger's Disease that is in clinical development in Japan, CLBS16 for CMD, CLBS201 for CKD and
OLOGO  for NORDA, and if we encounter delays or further difficulties in the development of these product candidates, our business prospects
would be significantly harmed.

TM

• Our business has been and may continue to be adversely affected by the COVID-19 pandemic.

• We may experience delays in completing our clinical trials and in enrolling patients in our clinical trials, which could delay or prevent the receipt

of necessary regulatory approvals.

• We may be unable to manage multiple late stage clinical trials for a variety of product candidates simultaneously.

•

The development of our cell therapy product candidates is subject to uncertainty because autologous cell therapy is inherently variable.

• Any disruption to our access to the reagents we are using in the clinical development of our cell therapy product candidates could adversely affect

our ability to perform clinical trials and seek future regulatory submissions.

•

•

The  initiation  of  pivotal  Phase  3  clinical  trials  for  cell  therapy  product  candidates  requires  the  validation  and  establishment  of  manufacturing
controls that may delay product development timelines.

If serious or unacceptable side effects are identified during the development of any of our product candidate, we may need to abandon or limit our
development of that product candidate.

• A  Fast  Track  designation  by  the  FDA  and  other  similar  regulatory  designations  may  not  lead  to  a  faster  development,  regulatory  review  or

approval process.

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

approval and commercialization.

• We presently rely on contract manufacturing organizations to produce our product candidates at development and commercial scale quantities and
have not yet qualified an alternate manufacturing supply, which could negatively impact our ability to meet any future demand for the products.

• We may form or seek collaborations or strategic alliances or enter into additional licensing arrangements in the future, and we may not realize the

benefits of such alliances or licensing arrangements.

• Our cell therapy business is based on novel technologies that are inherently expensive, risky and may not be understood by or accepted in the

marketplace, which could adversely affect our future value.

•

If competitors develop and market products that are more effective, safer, or less expensive than our product candidates or offer other advantages,
our commercial prospects will be limited.

• We may be subject to significant product liability claims and litigation, including potential exposure from the use of our product candidates in

human subjects, and our insurance may be inadequate to cover claims that may arise.

• We  may  be  unable  to  retain  key  officers  or  employees  or  hire  new  key  officers  or  employees  needed  to  implement  our  business  strategy  and

develop our products and businesses.

• Our internal computer systems, or those used by our clinical investigators, clinical research organizations or other contractors or consultants, may
fail or suffer security breaches, which could result in a material disruption of development programs for our product candidates. Additionally, the
increasing use of social media platforms presents new risks and challenges.

•

Contract development and manufacturing organizations have a finite cell manufacturing capacity, which could inhibit the long-term growth
prospects of our business and we will need to improve manufacturing efficiency at our contract manufacturers in order to establish cost of goods
levels that will permit approved products to succeed commercially.

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•

The development and commercialization of our product candidates are subject to extensive regulation by the FDA and other regulatory agencies in
the United States and abroad, and the failure to receive regulatory approvals for our cell therapy product candidates would likely have a material
and adverse effect on our business and prospects.

• We  may  be  subject  to  numerous  and  varying  privacy  and  security  laws,  and  our  failure  to  comply  could  result  in  penalties  and  reputational

damage.

• We will continue to be subject to extensive regulation following any product approvals, and if we fail to comply with these regulations, we may

suffer a significant setback in our business.

• Health care companies have been the subject of federal and state investigations, and we could become subject to investigations in the future.

•

•

It is uncertain to what extent government, private health insurers and third-party payors will approve coverage or provide reimbursement for the
therapies and products to which our research and development relate. Availability for such reimbursement may be further limited by an increasing
uninsured population and reductions in Medicare and Medicaid funding in the United States.

Competitor companies or hospitals may be able to take advantage of EU rules permitting sales of unlicensed medicines for individual patients to
sell competing products without a marketing authorization.

• We may be unable to obtain or maintain patent protection for our products and product candidates, which could have a material adverse effect on

our business.

•

•

Litigation and third-party claims relating to intellectual property is expensive, time-consuming and uncertain, and we may be unsuccessful in our
efforts to protect against infringement by third parties or defend ourselves against claims of infringement.

In certain countries, patent holders may be required to grant compulsory licenses, which would likely have a significant and detrimental effect on
any future revenues in such country.

• Our stock price has been, and will likely continue to be, highly volatile.

•

•

•

In addition to potential dilution associated with future fundraising transactions, we currently have significant numbers of securities outstanding
that are exercisable for our common stock, which could result in significant additional dilution and downward pressure on our stock price.

Provisions in our amended and restated certificate of incorporation and by-laws and Delaware law may inhibit a takeover of us, which could limit
the price investors might be willing to pay in the future for our common stock and could entrench management.

Failure  to  maintain  effective  internal  control  over  financial  reporting  in  accordance  with  Section  404  of  the  Sarbanes-Oxley  Act  could  have  a
material adverse effect on our business and stock price.

• We may fail to comply with the continued listing requirements of the Nasdaq Capital Market, such that our common stock may be delisted and the

price of our common stock and our ability to access the capital markets could be negatively impacted.

EMPLOYEES

As  of  December  31,  2020,  we  had  24  full-time  employees.  Our  senior  management  and  professional  employees  have  had  prior  experience  in
pharmaceutical or biotechnology companies. None of our employees are covered by collective bargaining agreements. We believe that our relations with
our employees are good.

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ITEM 1A. RISK FACTORS.

Our business, financial condition, operating results and cash flows can be affected by a number of factors, including, but not limited to, those set forth
below, any one of which could cause our actual results to vary materially from recent results or from our anticipated future results. The risks described
below are not the only ones we face, but those we currently consider to be material. There may be other risks which we now consider immaterial, or which
are unknown or unpredictable, with respect to our business, our competition, the regulatory environment or otherwise that could have a material adverse
effect on our business, financial condition and results of operations.

RISKS RELATED TO OUR FINANCIAL CONDITION AND CAPITAL REQUIREMENTS

We have incurred substantial losses and negative cash flow from operations in the past and expect to continue to incur losses and negative cash flow
for the foreseeable future.

We have a limited operating history, limited capital, and limited sources of revenue. Since our inception in 1980 through December 31, 2020, we have
incurred aggregate net losses of approximately $425.6 million. Our net losses from continuing operations attributable to common stockholders for the years
ended December 31, 2020 and December 31, 2019 were approximately $8.2 million and $19.4 million, respectively. As of December 31, 2020, our cash
and  cash  equivalents  and  marketable  securities  were  $34.6  million.  Our  current  business  has  not  generated  revenues  in  the  past  and  for  the  foreseeable
future we do not expect it to generate revenue to be sufficient to cover costs attributable to that business or to our operations as a whole, including our
development  activities  associated  with  our  product  candidates.  Ultimately,  we  may  never  generate  sufficient  revenue  from  our  business  to  reach
profitability, generate positive cash flow or sustain, on an ongoing basis, our current or projected levels of product development and other operations.

We  anticipate  that  we  will  need  substantial  additional  financing  to  continue  our  operations;  if  we  are  unable  to  raise  additional  capital,  we  may  be
forced to delay, reduce or eliminate one or more of our product development programs, and our business will be harmed.

Our current operating plan will require significant levels of additional capital to fund the continued development of our cell therapy product candidates

and our clinical development activities.

Our clinical activities are expected to continue to grow as our programs are advanced and they will require significant investment over a period of
several years before they could potentially be approved by the FDA and commercialized by us or a partner, if ever. Even if data from our current clinical
trials for our product candidates were deemed positive, we may be required to conduct additional clinical trials of the product candidates, including larger
and  more  expensive  pivotal  Phase  3  trials,  to  pursue  commercialization  of  the  candidates.  To  do  so,  we  will  need  to  raise  additional  capital,  enter  into
collaboration agreements with third parties or undertake any combination thereof. If we are unsuccessful in our efforts to raise capital or find collaborative
partners, we will likely need to otherwise delay or abandon the trials.

The amount and timing of our future capital requirements also will likely depend on many other factors, including:

•

•

•

•

•

•

•

the scope, progress, results, costs, timing and outcomes of our cell therapy research and development programs and product candidates;

our  ability  to  enter  into  any  collaboration  agreements  with  third  parties  for  our  product  candidates  and  the  timing  and  terms  of  any  such
agreements;

the costs associated with the consummation of one or more strategic transactions;

the timing of and the costs involved in obtaining regulatory approvals for our product candidates, a process which could be particularly lengthy, or
complex given the FDA's limited experience with marketing approval for cell therapy products;

the  costs  of  maintaining,  expanding  and  protecting  our  intellectual  property  portfolio,  including  potential  litigation  costs  and  liabilities  relating
thereto;

the cost of expansion of our development operations and personnel; and

the availability of, or our access to, state or federal government awards.

To both fund our clinical trials and support our future operations, we would likely seek to raise capital through a variety of different public and/or
private  financings  vehicles.  This  could  include,  but  not  be  limited  to,  equity  sales  pursuant  to  our  purchase  agreement  with  Lincoln  Park  Capital  Fund,
L.L.C., potential issuances of other debt or equity securities in public or private financings and/or sale or licensing of assets. If we raise capital through the
sale of equity, or securities convertible into

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equity, it will result in dilution to our then-existing stockholders. Servicing the interest and principal repayment obligations under debt we incur, or whether
any such debt is called, would divert funds that might otherwise be available to support research and development, clinical or commercialization activities.
In  addition,  debt  financing  involves  covenants  that  restrict  our  ability  to  operate  our  business.  In  certain  cases,  we  also  may  seek  funding  through
collaborative arrangements that would likely require us to relinquish certain rights to our technology or product candidates and diminish our share in the
future revenues associated with the partnered product.

Ultimately, we may be unable to raise capital or enter into collaborative relationships on terms that are acceptable to us, if at all. Our inability to obtain

necessary capital or financing to fund our future operating needs could adversely affect our business, results of operations and financial condition.

We have never generated any revenue from product sales and our ability to generate revenue from product sales and become profitable depends
significantly on our success in a number of factors.

We have no products approved for commercial sale, have not generated any revenue from product sales, and do not anticipate generating any revenue
from product sales until sometime after we have received regulatory approval for the commercial sale of a product candidate, which may never occur. Our
ability to generate revenue from product sales and achieve profitability depends significantly on our success in many factors, including:

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•

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•

•

•

•

•

•

•

completing research regarding, and nonclinical and clinical development of, our product candidates;

obtaining regulatory approvals and marketing authorizations for product candidates for which we complete clinical trials;

developing a sustainable and scalable manufacturing process for our product candidates;

identifying  and  contracting  with  contract  manufacturers  that  have  the  ability  and  capacity  to  manufacture  our  development  products  and  make
them at an acceptable cost;

launching and commercializing product candidates for which we obtain regulatory approvals and marketing authorizations, either directly or with
a collaborator or distributor;

obtaining market acceptance of our product candidates as viable treatment options;

ensuring ongoing regulatory compliance post-approval and with respect to sales and marketing of future products;

addressing any competing technological and market developments;

identifying, assessing, acquiring and/or developing new product candidates;

negotiating favorable terms in any collaboration, licensing, or other arrangements into which we may enter;

• maintaining, protecting, and expanding our portfolio of intellectual property rights, including patents, trade secrets, and know-how; and

•

attracting, hiring, and retaining qualified personnel.

Even if one or more of the product candidates that we develop is approved for commercial sale, we anticipate incurring significant costs associated
with  commercializing  any  approved  product  candidate.  Our  expenses  could  increase  beyond  expectations  if  we  are  required  by  the  FDA,  or  other
regulatory agencies, domestic or foreign, to change our manufacturing processes or assays, or to perform clinical, nonclinical, or other types of studies in
addition to those that we currently anticipate. If we are successful in obtaining regulatory approvals to market one or more of our product candidates, our
revenue will depend, in part, upon the size of the markets in the territories for which we obtain regulatory approval, the accepted price for the product, the
ability to receive reimbursement at any price, and whether we own the commercial rights for that territory. If the number of our addressable disease patients
is not as significant as we estimate, the indication approved by regulatory authorities is narrower than we expect, or the reasonably accepted population for
treatment is narrowed by competition, physician choice or treatment guidelines, we may not generate significant revenue from sales of such products, even
if approved. If we are not able to generate revenue from the sale of any approved products, we may never become profitable.

If our status as a smaller reporting company changes, Section 404(b) of the Sarbanes-Oxley Act of 2002 may require an independent registered public
accounting firm to report on the effectiveness of our internal control over financial reporting.

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Any delays or difficulty in satisfying these requirements could adversely affect our future results of operations and our stock price.

Section 404(b) of the Sarbanes-Oxley Act of 2002 requires an independent registered public accounting firm to test the internal control over financial
reporting of public companies, and to report on the effectiveness of such controls, for each fiscal year ending after June 15, 2010. Under the Dodd Frank
Wall Street Reform and Consumer Protection Act of 2010, we are exempt from Section 404(b) as long as we remain a smaller reporting company or a non-
accelerated filer. If our status as a smaller reporting company changes, we may be required to comply with this auditor attestation requirement.

In addition, we may in the future discover areas of our internal controls that need improvement, particularly with respect to businesses that we may
acquire. If so, we cannot be certain that any remedial measure we take will ensure that we have adequate internal controls over our financial processes and
reporting in the future. Any failure to implement required new or improved controls, or difficulties encountered in their implementation could harm our
operating results or cause us to fail to meet our reporting obligations. If we are unable to conclude that we have effective internal controls over financial
reporting,  or  if  it  becomes  necessary  for  our  independent  registered  public  accounting  firm  to  provide  us  with  an  unqualified  report  regarding  the
effectiveness  of  our  internal  control  over  financial  reporting  and  it  is  unable  to  do  so,  investors  could  lose  confidence  in  the  reliability  of  our  financial
statements. This could result in a decrease in the value of our common stock.

RISKS RELATED TO OUR CELL THERAPY PRODUCT DEVELOPMENT EFFORTS

Our future success may be dependent on the timely and successful continued development and commercialization of HONEDRA , our experimental
product candidate for CLI and Buerger's Disease that is in clinical development in Japan, CLBS16 for CMD, CLBS201 for CKD and OLOGO  for
NORDA,  and  if  we  encounter  delays  or  further  difficulties  in  the  development  of  these  product  candidates,  our  business  prospects  would  be
significantly harmed.

TM

®

We are dependent upon the successful development, approval and commercialization of our product candidates. Before we are able to seek regulatory
approval of our product candidates, we must conduct and complete extensive clinical trials to demonstrate their safety and efficacy in humans. We have
never taken a product through the regulatory approval process or successfully to U.S. or international commercialization.

In early 2018, we treated the first patient in a clinical trial in Japan for HONEDRA  for use in CLI taking advantage of the paradigm of potential
conditional approval for regenerative medicine products established by new regulations in Japan for products that show sufficient safety evidence and some
evidence of efficacy. We also recently reported complete data from the 6-month follow-up of patients in a clinical trial (ESCaPE-CMD) using CD34+ cells
to treat CMD (CLBS16). Additionally, we currently have an open IND for OLOGO , a program for which discussions continue with FDA to define phase
3 trial size and scope for registration in the U.S. in patients with NORDA.

TM

®

Clinical testing is expensive, difficult to design and implement, and can take many years to complete. Importantly, a failure of one or more of these or
any other clinical trials can occur at any stage of testing. We may experience numerous unforeseen events during, or as a result of clinical trials that could
delay or prevent our ability to complete our clinical trials, receive regulatory approval or commercialize our cell therapy product candidates, including the
following:

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•

•

•

•

•

•

•

suspensions, delays or changes in the design, initiation, enrollment, implementation or completion of required clinical trials;

adverse changes in our financial position or significant and unexpected increases in the cost of our clinical development program;

changes or uncertainties in, or additions to, the regulatory approval process that require us to alter our current development strategy;

clinical  trial  results  that  are  negative,  inconclusive  or  even  less  than  desired  as  to  safety  and/or  efficacy,  which  could  result  in  the  need  for
additional clinical trials or the termination of the product's development;

delays in our ability to manufacture the product in quantities or in a form that is suitable for any required clinical trials;

intellectual property constraints that prevent us from making, using, or commercializing any of our cell therapy product candidates;

the  supply  or  quality  of  our  product  candidates  or  other  materials  necessary  to  conduct  clinical  trials  of  these  product  candidates  may  be
insufficient or inadequate;

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

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•

delays  in  reaching  agreement  on  acceptable  terms  with  prospective  contract  research  organizations  ("CROs"),  contract  manufacturing
organizations  ("CMOs"),  and  clinical  trial  sites,  the  terms  of  which  can  be  subject  to  extensive  negotiation  and  may  vary  significantly  among
different CROs, CMOs and clinical trial sites;

delays in obtaining required IRB approval at each clinical trial site;

inability  to  file  INDs  with  the  FDA  for  our  development  candidates  or  comparable  clinical  trial  applications  with  other  regulatory  authorities
outside of the U.S.;

imposition  of  a  temporary  or  permanent  clinical  hold  by  the  FDA  or  similar  restrictions  by  other  regulatory  agencies  for  a  number  of  reasons,
including  after  review  of  an  IND  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  trial  operations  or  clinical  trial  sites;
developments on trials conducted by competitors or approved products post-market for related technology that raises FDA concerns about risk to
patients of the technology broadly; or if the FDA finds that the investigational protocol or plan is clearly deficient to meet its stated objectives;

difficulty collaborating with patient groups and investigators;

failure by our CROs, CMOs other third parties, or us to adhere to clinical trial requirements;

failure to perform in accordance with the FDA or international GCP requirements;

failure to reach agreement with the FDA on a satisfactory development path of our development candidates;

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

patients dropping out of a clinical trial;

occurrence of adverse events associated with the product candidate;

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

transfer  of  manufacturing  processes  from  our  academic  collaborators  to  larger-scale  facilities  operated  by  either  a  contract  manufacturing
organization, or CMO, or by us, and delays or failure by our CMOs or us to make any necessary changes to such manufacturing process;

delays  in  manufacturing,  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; and

the FDA may not accept clinical data from trials that are conducted in countries where the standard of care is potentially different from the United
States.

Any  inability  to  successfully  complete  nonclinical  and  clinical  development  could  result  in  additional  costs  to  us  or  impair  our  ability  to  generate
revenue. In addition, if we make manufacturing or formulation changes to our product candidates, we may be required to, or we may elect to, conduct
bridging studies to demonstrate the equivalence of our modified product candidates to earlier versions. Clinical trial delays could also shorten any periods
during which our products 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.

Our business has been and may continue to be adversely affected by the COVID-19 pandemic.

    The COVID-19 pandemic has affected our operations and may materially affect our business. In response to the pandemic, we have limited operations,
including  implemented  work  from  home  and  social  distancing  policies.  For  instance,  our  clinical  trials  may  suffer  from  lower  than  anticipated  patient
recruitment  or  enrollment  and  we  may  be  forced  to  temporarily  delay  certain  ongoing  clinical  trials.  In  addition,  we  risk  a  delay,  default  and/or
nonperformance  under  our  existing  agreements  arising  from  force  majeure.  The  extent  to  which  COVID-19  impacts  our  results  will  depend  on  future
developments,  which  are  highly  uncertain  and  cannot  be  predicted,  including  new  information  which  may  emerge  concerning  the  effectiveness  and
availability of the COVID-19 vaccines, among others.

In addition, COVID-19 has resulted in significant governmental measures being implemented to control the spread of the virus, including quarantines,
travel restrictions, social distancing and business shutdowns. We have taken temporary precautionary measures intended to help minimize the risk of the
virus to our employees, including temporarily allowing all employees to work remotely. We have already suspended non-essential travel worldwide for our
employees and are discouraging employee attendance at other gatherings. These measures could negatively affect our business. For instance,

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temporarily  requiring  all  employees  to  work  remotely  may  induce  absenteeism,  disrupt  our  operations  or  increase  the  risk  of  a  cybersecurity  incident.
COVID-19 has also caused volatility in the global financial markets and threatened a slowdown in the global economy, which may negatively affect our
ability to raise additional capital on attractive terms or at all.

The extent to which COVID-19 will continue to impact our business will depend on future developments, which are highly uncertain and cannot be
predicted with confidence, such as the duration of the pandemic, the severity of COVID-19 or the effectiveness of actions to contain and treat COVID-19,
particularly  in  the  geographies  where  we  or  our  third  party  suppliers,  contract  manufacturers,  or  contract  research  organizations  operate.  We  cannot
presently  predict  the  scope  and  severity  of  any  potential  business  shutdowns  or  disruptions.  If  we  or  any  of  the  third  parties  with  whom  we  engage,
however,  were  to  experience  shutdowns  or  other  business  disruptions,  our  ability  to  conduct  our  business  in  the  manner  and  on  the  timelines  presently
planned could be materially and negatively affected, which could have a material adverse impact on our business and our results of operations and financial
condition.

Even if we are able to successfully complete our clinical development programs for our product candidates and receive regulatory approval to market
one or more of the products, if the commercial opportunities are smaller than we anticipate, our future revenues may be adversely affected, and our
business may suffer.

If the size of the commercial opportunities in any of our target indications is smaller than we anticipate, or if the FDA grants our candidates approval to
treat  only  specific  subpopulations  or  otherwise  approves  the  products  for  more  narrow  indications  for  use  than  we  are  seeking,  we  may  not  be  able  to
achieve profitability and growth.

Even if we are able to successfully complete our clinical development program for our product candidates, and ultimately receive regulatory approval

to market one or more of the products, we may, among other things:

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•

•

obtain approval for indications that are not as broad as the indications we sought;

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

encounter problems with respect to the manufacturing of commercial supplies;

be subject to additional post-marketing testing requirements; and/or

be subject to restrictions on how the product is distributed or used.

We may experience delays in enrolling patients in our clinical trials, which could delay or prevent the receipt of necessary regulatory approvals.

We may not be able to initiate or complete as planned any clinical trials if we are unable to identify and enroll a sufficient number of eligible patients
to participate in the clinical trials required by the FDA or other regulatory authorities. We also may be unable to engage a sufficient number of clinical trial
sites to conduct our trials. Moreover, our ability to conduct trials outside of the United States may be constrained by our inability to transport trial materials
to  foreign  destinations  within  the  expiry  period  of  such  materials  unless  and  until  we  commence  operation  outside  of  the  United  States  or  find  another
source of supply.

We may face challenges in enrolling patients to participate in our clinical trials due to the novelty of our cell-based therapies, the size of the patient
populations,  the  eligibility  criteria  for  enrollment  in  the  trial  and  COVID-19  impact.  Moreover,  changes  to  enrollment  criteria  may  be  prohibited  by
regulating  agencies,  may  have  no  impact  on  enrollment  rates  and  may  change  or  harm  the  outcome  of  the  study.  In  addition,  some  patients  may  have
concerns or negative perceptions regarding cell therapy that may affect their decision to enroll in the trials. Furthermore, patients suffering from diseases
within target indications may enroll in competing clinical trials, which could negatively affect our ability to complete enrollment of our trials. Enrollment
challenges in clinical trials often result in increased development costs for a product candidate, significant delays and potentially the abandonment of the
clinical trial.

Outside  of  the  unique  aspects  of  conducting  a  clinical  trial  for  a  cell  therapy  candidate,  patient  enrollment  in  general  is  affected  by  many  factors,

including:

•

•

•

•

•

size of the target patient population;

severity of the disease or disorder under investigation;

eligibility criteria for the clinical trial in question;

other clinical trials being conducted at the same time involving patients who have the disease or disorder under investigation;

perceived risks and benefits of the product candidate under study;

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Index

•

approval and availability of other therapies to treat the disease or disorder that is being investigated in the clinical trial;

• willingness or unwillingness to participate in a placebo controlled clinical trial;

•

•

•

•

efforts to facilitate timely enrollment in clinical trials;

patient referral practices of physicians;

the ability to monitor patients adequately during and after treatment; and

proximity and availability of clinical trial sites for prospective patients.

Our inability to enroll a sufficient number of patients in any of our planned clinical trials would result in significant delays or may require us to

abandon one or more clinical trials altogether.

We may have other delays in completing our clinical trials and we may not complete them at all.

We have not completed the clinical trials necessary to obtain FDA approval to market HONEDRA , OLOGO , CLBS201 or CLBS16 or any of our
other product candidates in development. Our operational team lacks significant experience in completing Phase 3 pivotal clinical trials and bringing a drug
or  biological  product  through  commercialization.  Clinical  trials  for  products  in  development  may  be  delayed  or  terminated  as  a  result  of  many  factors,
including the following:

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•

•

•

•

•

•

•

•

•

patients failing to complete clinical trials due to dissatisfaction with the treatment, side effects or other reasons;

failure by regulators, IRBs, or independent ethics committees to authorize us or our investigators at individual sites to commence a clinical trial;

suspension or termination by regulators of clinical research for many reasons, including concerns about patient safety or failure of our contract
manufacturers to comply with applicable cGMP/cGTP requirements for the clinical supplies of the cell therapy candidate;

delays or failure to obtain clinical supply for our products necessary to conduct clinical trials from contract manufacturers, including commercial
grade clinical supply for our trials;

our third-party contractors may fail to comply with regulatory requirements or meet their contractual obligations to us in a timely manner, or at all;

treatment candidates demonstrating a lack of efficacy during clinical trials;

inability to continue to fund clinical trials or to find a partner to fund the clinical trials;

competition with ongoing clinical trials and scheduling conflicts with participating clinicians; and

delays in completing data collection and analysis for clinical trials.

Any delay or failure to complete clinical trials and obtain FDA approval for our product candidates could have a material adverse effect on our cost to

develop and commercialize, and our ability to generate revenue from, a particular product candidate.

We may be unable to manage multiple late stage clinical trials for a variety of product candidates simultaneously.

As our current clinical trials progress, we may need to manage multiple late stage clinical trials simultaneously in order to continue developing all of
our current products. Our management team does not have significant experience in completing late stage clinical trials and the management of late stage
clinical trials is more complex and time consuming than early stage trials. Typically, early stage trials involve several hundred patients in no more than 30
clinical sites. Late stage (Phase 3) trials may involve up to several thousand patients in up to several hundred clinical sites and may require facilities in
several countries. Therefore, the project management required to supervise and control such an extensive program is substantially larger than early stage
programs. As the need for these resources is not known until some months before the trials begin, it is necessary to recruit large numbers of experienced
and talented individuals very quickly. If the labor market does not allow this team to be recruited quickly, the sponsor is faced with a decision to delay the
program or to initiate it with inadequate management resources. This may result in recruitment of inappropriate patients, inadequate monitoring of clinical
investigators and inappropriate handling of data or data analysis. Consequently, it is possible that conclusions of efficacy or safety may not be acceptable to
permit submission of a BLA for any one of the above reasons or a combination of several.

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The development of our cell therapy product candidates is subject to uncertainty because autologous cell therapy is inherently variable.

When manufacturing an autologous cell therapy, the number and the composition of the cell population varies from patient to patient. Such variability
in the number and composition of these cells could adversely affect our ability to manufacture autologous cell therapies in a cost-effective or profitable
manner  and  meet  acceptable  product  release  specifications  for  use  in  a  clinical  trial  or,  if  approved,  for  commercial  sale.  As  a  consequence,  the
development and regulatory approval process for autologous cell therapy products could be delayed or may never be completed. Our product development
costs will also increase if manufacturing processes and controls require unexpected investments, which could harm our business and results of operations.

Any disruption to our access to the reagents we are using in the clinical development of our cell therapy product candidates could adversely affect our
ability to perform clinical trials and seek future regulatory submissions.

Reagents, devices, materials and systems that we are using in our clinical trials, that we intend to use in our planned clinical trials and that we may
need or use in commercial production, are provided by unaffiliated third parties. Any lack of continued availability of these reagents, devices, materials and
systems  for  any  reason  would  have  a  material  adverse  effect  on  our  ability  to  complete  these  studies  and  could  adversely  impact  our  ability  to  achieve
commercial manufacture of our planned therapeutic products. Although other available sources for these reagents, devices, materials and systems may exist
in  the  marketplace,  we  have  not  evaluated  their  cost,  effectiveness,  or  intellectual  property  foundation  and  therefore  cannot  guarantee  the  suitability  or
availability of such other potential sources. 

The initiation of pivotal Phase 3 clinical trials for cell therapy product candidates requires the validation and establishment of manufacturing controls
that may delay product development timelines.

To conduct pivotal Phase 3 clinical trials, we are required to have certain validated and established manufacturing controls with respect to the safety,
purity and potency of our product when administered to patients. If we determine that the results of any Phase 2 clinical trial we may conduct supports
Phase  3  development,  we  expect  to  initiate  and  complete  one  or  more  pivotal  Phase  3  clinical  trials  for  such  programs  and  would  need  to  address  any
outstanding chemistry, manufacturing and control CMC issues raised by the FDA prior to initiating such trials. We may not be successful in our efforts to
address any CMC issues raised by the FDA. If we cannot initiate, or if we are delayed in initiating, a pivotal Phase 3 clinical program as a result of our
failure to satisfy the FDA's CMC concerns or otherwise, the timing of regulatory submission for commercialization of our product candidates would be
delayed, or we may be unable to seek regulatory approval to commercialize our products at all.

Product candidates that appear promising in research and development may be delayed or may fail to reach later stages of clinical development.

The  successful  development  of  pharmaceutical  product  candidates  is  highly  uncertain.  Product  candidates  that  appear  promising  in  research  and
development and early clinical trials may be delayed or fail to reach later stages of development. Decisions regarding the further development of product
candidates must be made with limited and incomplete data, which makes it difficult to ensure or even accurately predict whether the allocation of limited
resources  and  the  expenditure  of  additional  capital  on  specific  product  candidates  will  result  in  desired  outcomes.  Preclinical  and  clinical  data  can  be
interpreted in different ways, and negative or inconclusive results or adverse events during a clinical trial could delay, limit or prevent the development of a
product candidate.

Clinical testing is expensive and can take many years to complete, and its outcome is inherently uncertain. Failure can occur at any time during the
clinical 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. Exploratory trends and results observed in earlier stage clinical trials, particularly trends and results observed for small subsets that were not
pre-specified, may not be replicated in later stage clinical trials. Product candidates in Phase 3 clinical trials may fail to demonstrate sufficient efficacy
despite having progressed through initial clinical trials, even if certain exploratory subset analyses of primary or secondary endpoints in those early trials
showed trends toward efficacy or, in some analyses, nominal statistical significance. The results of clinical trials in one set of patients or line of treatment
may not be predictive of those obtained in another.

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If serious or unacceptable side effects are identified during the development of any of our product candidate, we may need to abandon or limit our
development of that product candidate.

All of our product candidates are in clinical development and their risk of failure is high. It is impossible to predict when or if any of our product
candidates will prove effective or safe in humans or will receive marketing approval. If our product candidates are associated with undesirable side effects
or have other unexpected, unacceptable characteristics, we may need to abandon their development or limit development to certain uses or subpopulations
in which the undesirable side effects or other characteristics are less prevalent, less severe or more acceptable from a risk-benefit perspective. Many
investigational products that initially showed promise in clinical or earlier stage testing have later been found to cause side effects or other safety issues that
prevented further development. Even if we receive regulatory approval for a candidate with a known safety risk, such an approved product may not achieve
market acceptance by physicians, patients, third-party payors or others in the medical community, which would materially and adversely affect our
business.

A Fast Track designation by the FDA and other similar regulatory designations may not lead to a faster development, regulatory review or approval
process.

®
We were granted SAKIGAKE designation in Japan and Advanced Therapeutic Medicinal Product ("ATMP") designation in Europe for HONEDRA

for the treatment of CLI and Buerger's Disease, and RMAT designation for OLOGO  for the treatment of no-option refractory disabling angina. However,
SAKIGAKE, ATMP and RMAT designations do not ensure that we will experience a faster development, regulatory review or approval process compared
to conventional FDA or Japan PMDA procedures. Additionally, a regulatory authority may withdraw a designation if it believes that the designation is no
longer  supported  by  data  from  the  clinical  development  program.  Moreover,  award  of  a  particular  designation  does  not  imply  a  higher  probability  of
success of a product in the approval process.

TM

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

The clinical trials of our product candidates are, and the manufacturing and marketing of our products will be, subject to extensive and rigorous review
and regulation by numerous government authorities in the United States and in other countries where we intend to test and market our product candidates.
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 both safe and effective for use in each target indication. In particular, because
our cell therapy candidates are subject to regulation as biological drug products, we will need to demonstrate that they are safe, pure, and potent for use in
their  target  indications.  Each  product  candidate  must  demonstrate  an  adequate  risk  versus  benefit  profile  in  its  intended  patient  population  and  for  its
intended use. The risk/benefit profile required for product licensure will vary depending on these factors and may include adequate duration of response, a
delay in the progression of the disease, and/or an improvement in survival. For example, response rates from the use of our product candidates may not be
sufficient to obtain regulatory approval unless we can also show an adequate duration of response.

We  expect  there  may  be  greater  variability  in  results  for  products  processed  and  administered  on  a  patient-by-patient  basis,  as  anticipated  for  our
product candidates, than for “off-the-shelf” products, like many other drugs. 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 and efficacy 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 efficacy or unacceptable safety issues, notwithstanding promising results in earlier trials. Most
product candidates that begin clinical trials are never approved by regulatory authorities for commercialization.

Data from earlier studies conducted by the third-party research institutions should not be relied upon as evidence that later or larger-scale clinical trials
will succeed. Some future trials may have different patient populations than current studies and will test our product candidates in different indications,
among  other  differences.  In  addition,  our  proposed  manufacturing  processes  for  our  product  candidates  include  what  we  believe  will  be  process
improvements that are not part of the production processes that were previously used in the earlier conducted clinical trials being conducted by the research
institutions. Accordingly, our results with our product candidates may not be consistent with the results of the clinical trials.

In addition, even if such trials are successfully completed, we cannot guarantee that the FDA or foreign regulatory authorities will interpret the results
as  do  we,  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 or foreign regulatory authorities for support of a marketing application, we may be required to expend significant resources, which
may not be available to us, to conduct additional trials in support of potential approval of our product candidates.

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Index

We  presently  rely  on  contract  manufacturing  organizations  to  produce  our  product  candidates  at  development  and  commercial  scale  quantities  and
have not yet qualified an alternate manufacturing supply, which could negatively impact our ability to meet any future demand for the products.

We  currently  rely  on  contract  manufacturers  to  provide  the  cell  processing  services  necessary  for  clinical  production  for  our  various  CD34+  cell
therapy product candidates. The Foundation for Biomedical Research and Innovation, a Japanese corporation with its principal place of business in Kobe,
Japan ("FBRI") provide all cell processing services for the HONEDRA  CLI trial in Japan. Minaris Regenerative Medicine and FBRI also provide services
and produce materials for clinical trials on behalf of unaffiliated third parties. To date, neither has produced any products at commercial scale quantities.
We expect that Minaris Regenerative Medicine and FBRI would need to expand significantly their manufacturing capabilities to meet potential commercial
demand for HONEDRA , OLOGO , CLBS201 and CLBS16 and any other of our product candidates, if approved, as well as any of our other product
candidates that might attain regulatory approval. Such expansion would require additional regulatory approvals. Even if they increase their manufacturing
capabilities,  it  is  possible  that  they  may  still  lack  sufficient  capacity  to  meet  demand.  Ultimately,  if  we  are  unable  to  supply  our  products  to  meet
commercial  demand,  whether  because  of  processing  constraints  or  other  disruptions,  delays  or  difficulties  that  we  experience,  sales  of  the  products  and
their long-term commercial prospects could be significantly damaged.

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We do not presently have redundant suppliers for any of our product candidates. If the facilities where our product candidates are being manufactured
and/or the associated equipment were significantly damaged or destroyed, or if there were other disruptions, delays or difficulties affecting manufacturing
capacity, our planned and future clinical trials and commercial production for these product candidates would likely be significantly disrupted and delayed.
It would be both time consuming and expensive to replace this capacity with third parties, particularly since any new facility would need to comply with
regulatory requirements.

Ultimately,  if  we  are  unable  to  supply  our  cell  therapy  product  candidates  to  meet  commercial  demand,  were  commercial  approval  to  be  obtained,
whether because of processing constraints or other disruptions, delays or difficulties that we experience, our production costs could increase dramatically,
and sales of the product and its long-term commercial prospects could be significantly damaged.

The commercial potential and profitability of our products are unknown and subject to significant risk and uncertainty.

Even if we successfully develop and obtain regulatory approval for our cell therapy product candidates, the market may not understand or accept the
products, which could adversely affect both the timing and level of future sales. Ultimately, the degree of market acceptance of our product candidates (or
any of our future product candidates) will depend on a number of factors, including:

•

•

•

•

•

•

•

•

the efficacy and potential advantages compared to alternative treatments or competitive products;

the prevalence and severity of any side effects;

physician acceptance of our cell therapy approach to our target disease indications, include the ease or difficulty of administering the future
products;

restrictions on how the product is distributed or used;

the strength of our marketing and distribution support, including whether we receive support from any patient advocacy groups;

the adequacy of product supply in light of complex manufacturing and distribution processes;

our ability to distinguish our products (which involve adult cells) from any ethical and political controversies associated with stem cell products
derived from human embryonic or fetal tissue; and

the cost of the product, the reimbursement policies of government and third-party payors and our ability to obtain sufficient third-party coverage
or reimbursement.

Even if we are successful in achieving sales of our product candidates, it is not clear to what extent, if any, the products will be profitable. The costs of
goods associated with production of cell therapy products are significant. While we are working to improve the speed and efficiency and lower the cost of
our manufacturing processes, there can be no assurance that we will be successful in these efforts. In addition, some changes in manufacturing processes or
procedures generally require FDA or foreign regulatory authority review and approval prior to implementation. Thus, we may need to conduct additional
nonclinical studies and clinical trials to support approval of any such changes. Furthermore, this review process could be costly and time-consuming and
could delay or prevent the commercialization of product candidates.

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We may form or seek collaborations or 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 are essential to product commercialization or 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 the shares of our existing stockholders, or disrupt our management and
business. In addition, we face significant competition in seeking appropriate strategic partners and the negotiation process is time-consuming and complex.
Moreover, we may not be successful in our efforts to establish a strategic partnership or other alternative arrangements for our product candidates because
they may be deemed to be at too early of a stage of development for collaborative effort and third parties may not view our product candidates as having
the requisite potential to demonstrate safety and efficacy.

Further,  collaborations  involving  our  product  candidates,  such  as  our  collaborations  with  third-party  research  institutions,  are  subject  to  numerous

risks, which may include the following:

•

•

•

•

•

•

•

•

•

collaborators have significant discretion in determining the efforts and resources that they will apply to a collaboration;

collaborators may not pursue development and commercialization of our product candidates or may elect not to continue or renew development or
commercialization  programs  based  on  clinical  trial  results,  changes  in  their  strategic  focus  due  to  the  acquisition  of  competitive  products,
availability of funding, or other external factors, such as a business combination that diverts resources or creates competing priorities;

collaborators may delay clinical trials, provide insufficient funding for a clinical trial, stop a clinical trial, abandon a product candidate, repeat or
conduct new clinical trials, or require a new formulation of a product candidate for clinical testing;

collaborators could independently develop, or develop with third parties, products that compete directly or indirectly with our products or product
candidates;

a  collaborator  with  marketing  and  distribution  rights  to  one  or  more  products  may  not  commit  sufficient  resources  to  their  marketing  and
distribution;

collaborators may not properly maintain or defend our intellectual property rights or may use our intellectual property or proprietary information
in a way that gives rise to actual or threatened litigation that could jeopardize or invalidate our intellectual property or proprietary information or
expose us to potential liability;

disputes may arise between us and a collaborator that cause the delay or termination of the research, development or commercialization of our
product candidates, or that result in costly litigation or arbitration that diverts management attention and resources;

collaborations  may  be  terminated  and,  if  terminated,  may  result  in  a  need  for  additional  capital  to  pursue  further  development  or
commercialization of the applicable product candidates; and

collaborators may own or co-own intellectual property covering our products that results from our collaborating with them, and in such cases, we
would not have the exclusive right to commercialize such intellectual property.

As a result, if we enter into collaboration agreements and strategic partnerships or license our 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,  which  could  delay  our
timelines or otherwise adversely affect our business. We also cannot be certain that, following a strategic transaction or license, we will achieve the revenue
or  specific  net  income  that  justifies  such  transaction.  Any  delays  in  entering  into  new  collaborations  or  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.

We  have  limited  experience  in  the  development  and  marketing  of  cell  therapies  and  may  be  unsuccessful  in  our  efforts  to  establish  a  profitable
business.

We  have  limited  experience  in  the  areas  of  cell  therapy  product  development  and  marketing,  and  in  the  related  regulatory  issues  and  processes.
Although  we  have  recruited  a  team  that  has  experience  with  designing  and  conducting  clinical  trials,  as  a  company  we  have  limited  experience  in
conducting clinical trials and no experience in conducting clinical trials through to

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regulatory approval of any product candidate.  In part because of this lack of experience, we cannot be certain that ongoing or planned clinical trials will
begin or be completed on time, if at all.

Our  cell  therapy  business  is  based  on  novel  technologies  that  are  inherently  expensive,  risky  and  may  not  be  understood  by  or  accepted  in  the
marketplace, which could adversely affect our future value.

The clinical development, commercialization and marketing of cell and tissue-based therapies are at an early stage, substantially research-oriented and
financially speculative. To date, very few companies have been successful in their efforts to develop and commercialize a cell therapy product. In general,
cell-based  or  tissue-based  products  may  be  susceptible  to  various  risks,  including  undesirable  and  unintended  side  effects,  unintended  immune  system
responses, inadequate therapeutic efficacy, or other characteristics that may prevent or limit their approval or commercial use. Regulatory approval of novel
product candidates such as HONEDRA , OLOGO , CLBS201 and CLBS16, which are each manufactured using novel and proprietary manufacturing
processes, can be more complex and expensive and take longer than other, more well-known or extensively studied pharmaceutical or biopharmaceutical
products, due to the FDA’s lack of experience with them. To our knowledge, the FDA has only approved five autologous cell therapy products to date.

TM

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This lack of experience may lengthen the regulatory review process, require us to conduct additional studies or clinical trials, which would increase our
development costs, lead to changes in regulatory positions and interpretations, delay or prevent approval and commercialization of these product candidates
or lead to significant post-approval limitations or restrictions. Furthermore, the number of people who may use cell or tissue-based therapies is difficult to
forecast with accuracy. Our future success is dependent on the establishment of a large global market for cell- and tissue-based therapies and our ability to
capture a share of this market with our product candidates.

If competitors develop and market products that are more effective, safer, or less expensive than our product candidates or offer other advantages, our
commercial prospects will be limited.

Our  cell  therapy  development  programs  now  face,  and  will  continue  to  face,  intense  competition  from  pharmaceutical,  biopharmaceutical  and
biotechnology  companies,  as  well  as  numerous  academic  and  research  institutions  and  governmental  agencies  engaged  in  drug  discovery  activities  or
funding, both in the United States and abroad. Some of these competitors are pursuing the development of drugs and other therapies that target the same
diseases and conditions that we are targeting with our product candidates.

As a general matter, we also face competition from many other companies that are researching and developing cell therapies. Many of these companies
have financial and other resources substantially greater than ours. In addition, many of these competitors have significantly greater experience in testing
pharmaceutical and other therapeutic products, obtaining FDA and other regulatory approvals, and marketing and selling FDA-approved products in highly
regulated commercial health care markets. If we ultimately obtain regulatory approval for any of our product candidates, we also will be competing with
respect  to  manufacturing  efficiency  and  marketing  capabilities,  areas  in  which  we  have  limited  or  no  commercial-scale  experience.  Mergers  and
acquisitions  in  the  pharmaceutical  and  biotechnology  industries  may  result  in  resources  being  even  more  concentrated  by  our  competitors.  Competition
may increase further as a result of advances made in the commercial applicability of our technologies and greater availability of capital for investment in
these fields.

Our cell therapy product candidates for which we intend to seek approval as biologic products may face competition sooner than anticipated.

The  Biologics  Price  Competition  and  Innovation  Act  of  2009,  or  BPCIA,  created  an  abbreviated  pathway  for  licensure  of  so-called  biosimilar  and
interchangeable  biological  products,  both  of  which  have  specific  defined  meanings  under  the  law.  The  abbreviated  regulatory  pathway  establishes  legal
authority  for  the  FDA  to  review  and  approve  biosimilar  biologics,  including  the  possible  designation  of  a  biosimilar  as  “interchangeable”  based  on  its
similarity to an existing reference product. Under the BPCIA, an application for a biosimilar product cannot be approved by the FDA until 12 years after
the original reference product is approved for marketing in the U.S. a stand-alone BLA. The law is complex and is still being interpreted and implemented
by the FDA. While it is uncertain when such processes intended to implement BPCIA may be fully adopted by the FDA, any such processes could have a
material adverse effect on the future commercial prospects for our biological products.

There is a risk that the FDA will not consider any of our therapeutic candidates to be reference products for competing products, potentially creating
the opportunity for generic competition sooner than anticipated. Additionally, this period of regulatory exclusivity does not apply to companies pursuing
regulatory approval via their own traditional BLA, rather than via the abbreviated pathway. Moreover, the extent to which a biosimilar, once approved, will
be substituted for any one of our 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, as well as unique state laws and government/private policies.

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We may be subject to significant product liability claims and litigation, including potential exposure from the use of our product candidates in human
subjects, and our insurance may be inadequate to cover claims that may arise.

Our business exposes us to potential product liability risks inherent in the testing, processing and marketing of cell therapy products. Such liability
claims may be expensive to defend and result in large judgments against us. We face an inherent risk of product liability exposure related to the testing of
our  current  and  any  future  product  candidates  in  human  clinical  trials  and  will  face  an  even  greater  risk  with  respect  to  any  commercial  sales  of  our
products should they be approved. None of our product candidates have been widely used over an extended period of time, and therefore relevant safety
data are limited. Cell therapy companies also derive the raw materials for manufacturing of product candidates from human cell sources, and therefore the
manufacturing process and handling requirements, including ensuring compliance with cGTPs, are extensive, which increases the risk of quality failures
and  subsequent  product  liability  claims.  We  presently  have  product  liability  insurance  limited  to  $10  million  per  incident  and  $10  million  in  annual
aggregate.

We  will  need  to  increase  our  insurance  coverage  when  we  begin  commercializing  product  candidates,  if  ever.  At  that  time,  we  may  not  be  able  to
obtain  or  maintain  product  liability  insurance  on  acceptable  terms  with  adequate  coverage  or  at  all,  or  if  claims  against  us  substantially  exceed  our
coverage, then our financial position could be significantly impaired.

Whether or not we are ultimately successful in any product liability litigation that may arise, such litigation could consume substantial amounts of our

financial and managerial resources, decrease demand for our products and injure our reputation.

We seek to maintain errors and omissions, directors and officers, workers' compensation and other insurance at levels we believe to be appropriate to
our  business  activities.  If,  however,  we  were  subject  to  a  claim  in  excess  of  this  coverage  or  to  a  claim  not  covered  by  our  insurance  and  the  claim
succeeded, we would be required to pay the claim from our own limited resources, which could have a material adverse effect on our financial condition,
results  of  operations  and  business.  Additionally,  liability  or  alleged  liability  could  harm  our  business  by  diverting  the  attention  and  resources  of  our
management and damaging our reputation.

We may be unable to retain key officers or employees or hire new key officers or employees needed to implement our business strategy and develop our
products and businesses.

Given the specialized nature of cell therapy and that it is a relatively new field, there is an inherent scarcity of experienced personnel in the field. We
are substantially dependent on the skills and efforts of current senior management for their management and operations, as well as for the implementation
of our business strategy. In addition, our future success depends upon our ability to attract and retain additional qualified personnel (including medical,
scientific, technical, commercial, business and administrative personnel) necessary to support our anticipated growth, develop our business, perform our
contractual obligations to third parties and maintain appropriate licensure. There can be no assurance that we will be successful in attracting or retaining
personnel required by us to continue to grow our operations. The loss of a key employee, the failure of a key employee to perform in his or her current
position or our inability to attract and/or retain skilled employees, as needed, could result in our inability to continue to grow our business or to implement
our business strategy, or may have a material adverse effect on our business, financial condition and operating results.

Our internal computer systems, or those used by our clinical investigators, clinical research organizations or other contractors or consultants, may fail
or suffer security breaches, which could result in a material disruption of development programs for our product candidates.

We rely on information technology systems to keep financial records, maintain laboratory and corporate records, communicate with staff and external
parties and operate other critical functions. Any significant insufficiency degradation or failure of these computer systems could cause us to inaccurately
calculate or lose our data. Despite the implementation of security measures, these internal computer systems and those used by our clinical investigators,
clinical  research  organizations,  and  other  contractors  and  consultants  are  vulnerable  to  damage  from  computer  viruses,  unauthorized  access,  natural
disasters, terrorism, war, and telecommunication and electrical failures. The techniques that could be used by criminal elements or foreign governments to
attack these computer systems are sophisticated, change frequently and may originate from less regulated and remote areas of the world. While we have not
experienced any such system failure, theft of information, accident or security breach to date, if such an event were to occur and cause interruptions in its
operations, it could result in a material disruption of our clinical development activities. For example, the loss of clinical trial data from historical or future
clinical trials could result in delays in regulatory approval efforts and significantly increase costs to recover or reproduce the data. To the extent that any
disruption, theft of information, or security breach were to result in a loss of or damage to data or applications, or inappropriate disclosure of confidential or
proprietary information, we could incur liability and the clinical development, and the future development of our product candidates could be delayed.

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

Social media is increasingly being used to communicate information about our products and the diseases that our therapies are designed to treat. Social
media practices in our industry continue to evolve and regulations related to such use are not always clear. This evolution creates uncertainty and risk of
noncompliance  with  regulations  applicable  to  our  business.  For  example,  patients  and  others  may  use  social  media  channels  to  comment  on  the
effectiveness of a product or to report an alleged adverse event. When such disclosures occur, we may fail to monitor and comply with applicable adverse
event reporting obligations or we may not be able to defend against political and market pressures generated by social media due to restrictions on what we
may say about our products. There is also a risk of inappropriate disclosure of sensitive information or negative or inaccurate comments about us on any
social networking website. If any of these events were to occur or we otherwise fail to comply with applicable regulations, we could incur liability, face
overly restrictive regulatory actions or incur other harm to our business.

RISKS RELATED TO MANUFACTURING OUR DEVELOPMENT PRODUCT CANDIDATES

We  have  no  internal  capacity  to  manufacture  our  development  product  candidates  and  have  no  assurance  that  we  will  continue  to  have  access  to
manufacturers  in  our  industry  that  can  effectively  make  our  development  products  or  make  them  at  an  affordable,  salable  or  otherwise  commercially
reasonable price or quantity.

Contract development and manufacturing organizations have a finite cell manufacturing capacity, which could inhibit the long-term growth prospects
of our business.

We currently have minimal manufacturing contracts to produce materials for our clinical trials in the United States. It is possible that the demand for
our products could exceed existing manufacturing capacity. We expect that, as our own cell therapy development programs progress and demand for cell
therapy services in the industry expand, it may become necessary or desirable for us to expand our manufacturing vendors for cell therapy services and
products in the future, which may require us to invest significant amounts of capital and to obtain regulatory approvals. If manufacturers are unable to meet
our rising demand for products and services on a timely basis or unable to maintain cGMP/cGTP compliance standards, then it is likely that the progress of
our own programs will be impaired which could materially and adversely affect the overall success of our development programs.

Components of therapeutic products approved for commercial sale or used in late-stage clinical trials must be manufactured in accordance with cGMPs
and  manufacturers  of  cell-based  product  candidates  must  comply  with  cGTPs.  In  addition,  manufacturers  of  therapeutic  products  may  be  required  to
modify their manufacturing processes from time to time in response to regulatory requests. The manufacture of live cellular-based products is complex and
imposes significant regulatory burdens that may change over time. We may encounter difficulties in the production of our product candidates due to our
limited manufacturing experience.

We will need to improve manufacturing efficiency at our contract manufacturers in order to establish cost of goods levels that will permit approved
products to succeed commercially.

CMOs  cannot  provide  assurances  that  they  will  be  able  to  develop  process  enhancements  that  are  acceptable  to  regulators  or  other  comparable
regulatory authorities, on a timely basis, on commercially reasonable terms, or at all, or that any expected improvement in profitability will be realized. If
they are unsuccessful in their efforts to develop necessary improvements, we may be unable to develop commercially viable products, which would impair
our ability to continue our operations.

Lack of access to safe, reliable and effective transportation options could adversely affect our ability to meet our needs.

To  effectively  and  efficiently  deliver  our  cell  therapy  product,  we  also  need  to  establish  and  maintain  cost-effective  relationships  with  reliable  and
experienced  transportation  carriers.  Most  existing  transportation  carriers  are  not  optimally  designed  for  the  transportation  of  cell  therapy  products.  For
example,  these  carriers  generally  lack  a  true  point-to-point  chain  of  control,  may  have  non-controlled  X-ray  and  inspection,  do  not  guarantee  package
orientation,  handling  or  storage  conditions  and,  in  many  cases,  lack  a  standard,  documented  and  tracked  operating  procedures.  While  reliable  ground
carriers with experience in the transport of blood products exist in major U.S. metropolitan areas, air carriers meeting such needs are limited. If carriers we
currently use should cease medical shipping operations or otherwise become unable to properly meet our transportation needs or comply with applicable
customs and import regulations, the lack of access to safe, reliable and effective transportation options could adversely affect our ability to meet our needs.

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RISKS RELATED TO GOVERNMENT REGULATION

The development and commercialization of our product candidates are subject to extensive regulation by the FDA and other regulatory agencies in the
United  States  and  abroad,  and  the  failure  to  receive  regulatory  approvals  for  our  cell  therapy  product  candidates  would  likely  have  a  material  and
adverse effect on our business and prospects.

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,  manufacture,  including  any  manufacturing  changes,  packaging,  storage,  recordkeeping,  labeling,  advertising  and
promotion,  distribution,  marketing,  import  and  export  of  pharmaceutical  and  biological  products,  such  as  HONEDRA ,  OLOGO ,  CLBS201  and
CLBS16. The process of obtaining required regulatory approvals and the subsequent compliance with appropriate statutes and regulations requires the
expenditure of substantial time and money, and there is no guarantee that we will successfully complete the steps needed to obtain regulatory approval of
HONEDRA , OLOGO ,  CLBS201  or  CLBS16  or  any  future  product  candidates.  There  also  are  extensive  and  ongoing  post-marketing  compliance
obligations to which we would be subject following FDA approval of any of our product candidates. In addition, these federal regulations may change,
and  our  product  candidates  may  be  subject  to  new  laws  or  regulations  due  to  the  rapid  advancement  of  the  regenerative  medicine  field  and
legislators'/regulators' interest in it.

TM

TM

®

®

To date, we have not received regulatory approval to market any of our product candidates in any jurisdiction. If we seek approval of any of our cell
therapy  product  candidates,  we  will  be  required  to  submit  to  FDA  and  Japanese  and  potentially  other  regulatory  authorities  extensive  preclinical  and
clinical data supporting the safety and efficacy of such products, as well as information about the manufacturing process and to undergo inspection of
manufacturing facilities, among other things. The process of obtaining FDA and other regulatory approvals is expensive, typically takes many years and is
subject to numerous risks and uncertainties, particularly with complex and/or novel product candidates such as our cell-based product candidates. Changes
in regulatory approval policies during the clinical research and development period, changes in or the enactment of additional statutes or regulations, or
changes in regulatory review for each submitted product application, may cause delays in the approval or rejection of an application or may make it easier
for our competitors to gain regulatory approval to enter the marketplace. Ultimately, the FDA and other regulatory agencies have substantial discretion in
the approval/licensure process and may refuse to accept any application or may decide that our product candidate data are insufficient for approval without
the submission of additional preclinical, clinical or other time-consuming studies. In addition, varying agency interpretations of the data obtained from
preclinical and clinical testing could delay, limit or prevent regulatory approval of a product candidate. Any regulatory approval we ultimately obtain may
be limited or subject to restrictions or post-approval commitments that render the approved product not commercially viable.

Any of the following factors, among others, could cause regulatory approval for our product candidates to be delayed, limited or denied:

•

•

•

•

the product candidates require significant clinical testing to demonstrate safety and effectiveness before applications for marketing approval can be
submitted to the FDA and other regulatory authorities;

data obtained from animal testing and other nonclinical testing and clinical trials can be interpreted in different ways, and regulatory authorities
may not agree with our respective interpretations or may require us to conduct additional testing;

negative  or  inconclusive  results  or  the  occurrence  of  serious  or  unexpected  adverse  events  during  a  clinical  trial  could  cause  us  to  delay  or
terminate development efforts for a product candidate; and/or

the FDA and other regulatory authorities may require expansion of the size and scope of the clinical trials.

Any difficulties or failures that we encounter in securing regulatory approval for our product candidates would likely have a substantial adverse impact

on our ability to generate product sales and could make any search for a collaborative partner more difficult.

We may be unsuccessful in our efforts to comply with applicable federal, state and international laws and regulations, which could result in loss of
licensure, certification or accreditation or other government enforcement actions or impact our ability to secure regulatory approval of our product
candidates.

Although we seek to conduct our business in compliance with applicable laws and regulations, these laws and regulations are exceedingly complex and
often  subject  to  varying  interpretations.  The  cell  therapy  industry  is  the  topic  of  significant  government  interest,  and  thus  the  laws  and  regulations
applicable to our business are subject to frequent change and/or reinterpretation. As such, there can be no assurance that we will be able, or will have the
resources,  to  maintain  compliance  with  all  applicable  biopharmaceutical  and  health  care  laws  and  regulations.  Failure  to  comply  with  such
biopharmaceutical and

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health care laws and regulations could result in significant enforcement actions, civil or criminal penalties, which along with the costs associated with such
compliance or with enforcement of such biopharmaceutical and health care laws and regulations, may have a material adverse effect on our operations or
may require restructuring of our operations or impair our ability to operate profitably.

Facilities  engaged  in  the  recovery,  processing,  storage,  labeling,  packaging  or  distribution  of  any  human  cells,  tissues  or  cellular-  and  tissue-based
products, or the screening or testing of a donor, are required to register with the applicable regulatory agencies. Any third party retained by us to process
our samples must be similarly registered with regulators and comply with applicable regulations as well as applicable cGTP regulations and any failure to
comply with these requirements could adversely affect our business.

In  addition  to  cGTPs,  cGMP  regulations  govern  the  manufacture,  processing,  packaging  and  holding  of  cell  therapy  products  that  are  regulated  as
drugs. Any third-party manufacturers that prepare our products must comply with cGMP requirements including quality control, quality assurance and the
maintenance of records and documentation for certain products. They may be unable to comply with these cGMP requirements and with other national
regulators and state and local regulatory requirements. These requirements may change over time and we or third-party manufacturers may be unable to
comply with the revised requirements.

If we are unable to conduct clinical trials in accordance with regulations and accepted standards, we may be delayed in receiving, or may never receive,
regulatory approvals of our product candidates from the FDA and other regulatory authorities.

To obtain marketing approvals for our product candidates in the United States and abroad, we must, among other requirements, complete adequate and
well-controlled  clinical  trials  sufficient  to  demonstrate  to  the  FDA  and  other  regulatory  bodies  that  the  product  candidate  is  safe  and  effective  for  each
indication for which approval is sought. If the FDA finds that patients enrolled in the trial are or would be exposed to an unreasonable and significant risk
of illness or injury due to, among other things, occurrence of one or more serious adverse events in an ongoing clinical trial, the FDA can place one or more
of our clinical trials on partial or full clinical hold. If safety concerns develop, we may, or the FDA, a foreign regulatory authority, or an IRB may require us
to, stop the affected trials before completion.

The completion of our clinical trials also may be delayed or terminated for a number of other reasons, including if:

•

•

•

third-party clinical investigators do not perform the clinical trials on the anticipated schedule or consistent with the clinical trial protocol, GCPs
required by the FDA and other regulatory requirements, or other third parties do not perform data collection and analysis in a timely or accurate
manner;

inspections of clinical trial sites by the FDA or by IRBs of research institutions participating in the clinical trials, reveal regulatory violations that
require the sponsor of the trial to undertake corrective action, suspend or terminate one or more sites, or prohibit use of some or all of the data in
support of marketing applications; or

the FDA or one or more IRBs suspends or terminates the trial at an investigational site or precludes enrollment of additional subjects.

Our development costs will increase if there are material delays in our clinical trials, or if we are required to modify, suspend, terminate or repeat a

clinical trial. If we are unable to conduct our clinical trials properly, we may never receive regulatory approval to market our product candidates.

We may be subject to numerous and varying privacy and security laws, and our failure to comply could result in penalties and reputational damage.

We are subject to laws and regulations covering data privacy and the protection of personal information including health information. The legislative
and regulatory landscape for privacy and data protection continues to evolve, and there has been an increasing focus on privacy and data protection issues
which may affect our business. In the U.S., we may be subject to state security breach notification laws, state health information privacy laws and federal
and state consumer protections laws which impose requirements for the collection, use, disclosure and transmission of personal information. Each of these
laws  are  subject  to  varying  interpretations  by  courts  and  government  agencies,  creating  complex  compliance  issues  for  us.  If  we  fail  to  comply  with
applicable laws and regulations we could be subject to penalties or sanctions, including criminal penalties if we knowingly obtain individually identifiable
health information from a covered entity in a manner that is not authorized or permitted by HIPAA or for aiding and abetting the violation of HIPAA.

Numerous other countries have, or are developing, laws governing the collection, use and transmission of personal information as well. EU member
states  and  other  jurisdictions  have  adopted  data  protection  laws  and  regulations,  which  impose  significant  compliance  obligations.  In  May  2016,  the
European Union formally adopted the General Data Protection Regulation

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(GDPR), which applies to all EU member states from May 25, 2018 and replaced the EU Data Protection Directive The regulation introduces stringent new
data protection requirements in the European Union and substantial fines for breaches of the data protection rules. It has increased our responsibility and
liability in relation to personal data that we process and we may be required to put in place additional mechanisms ensuring compliance with the new EU
data protection rules. The GDPR is a complex law and the regulatory guidance is still evolving, including with respect to how the GDPR should be applied
in the context of clinical studies.  Furthermore, many of the countries within the European Union are still in the process of drafting supplementary data
protection  legislation  in  key  fields  where  the  GDPR  allows  for  national  variation,  including  the  fields  of  clinical  study  and  other  health-related
information.  These variations in the law may raise our costs of compliance and result in greater legal risks.

We will continue to be subject to extensive regulation following any product approvals, and if we fail to comply with these regulations, we may suffer a
significant setback in our business.

Even if we are successful in obtaining regulatory approval of our product candidates, we will continue to be subject to the requirements of and review
by, the FDA and comparable regulatory authorities in the areas of manufacturing processes, quality assurance, post-approval clinical data, adverse event
reporting, labeling, advertising and promotional activities, among other things. In addition, any marketing approval we receive may be limited in terms of
the approved product indication or require costly post-marketing testing and surveillance. Discovery after approval of previously unknown problems with a
product, manufacturer or manufacturing process, or a failure to comply with regulatory requirements, may result in actions such as:

• warning letters or untitled letters or other actions requiring changes in product manufacturing processes or restrictions on product marketing or

distribution;

•

•

product recalls or seizures or the temporary or permanent withdrawal of a product from the market; and

fines, restitution or disgorgement of profits or revenue, the imposition of civil penalties or criminal prosecution.

The occurrence of any of these actions would likely cause a material adverse effect on our business, financial condition and results of operations.

Additionally, if we or others identify undesirable side effects, or other previously unknown problems, caused by our product candidates after obtaining
U.S.  or  foreign  regulatory  approval  or  other  products  with  the  same  or  related  active  ingredients,  a  number  of  potential  consequences  could  result,
including:

•

•

•

regulatory authorities may withdraw their approval of the product;

regulatory authorities may require a recall of the product or we may voluntarily recall a product;

regulatory authorities may require the addition of warnings or contradictions in the product labeling, narrowing of the indication in the product
label or issuance of field alerts to physicians and pharmacies;

• we may be required to create a medication guide outlining the risks of such side effects for distribution to patients or institute a REMS;

• we may be subject to limitation as to how we promote the product;

• we may be required to change the way the product is administered or modify the product in some other way;

•

•

the  FDA  or  applicable  foreign  regulatory  authority  may  require  additional  clinical  trials  or  costly  post-marketing  testing  and  surveillance  to
monitor the safety or efficacy of the product;

sales of the product may decrease significantly;

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

•

our brand and reputation may suffer.

Health care companies have been the subject of federal and state investigations, and we could become subject to investigations in the future.

Both  federal  and  state  government  agencies  have  heightened  civil  and  criminal  enforcement  efforts.  There  are  numerous  ongoing  investigations  of
health care companies, including drug, biologic and medical device companies, as well as their executives and managers. In addition, amendments to the
Federal False Claims Act, including under health care reform, have made it easier for private parties to bring “qui tam” (whistleblower) lawsuits against
companies under which the whistleblower may be entitled to receive a percentage of any money paid to the government. The Federal False Claims Act
provides, in part,

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that an action can be brought against any person or entity that has knowingly presented, or caused to be presented, a false or fraudulent request for payment
from the federal government, or who has made a false statement or used a false record to get a claim approved. The government has taken the position that
claims presented in violation of the federal anti-kickback law, Stark Law or other health care-related laws, including laws enforced by the FDA, may be
considered a violation of the Federal False Claims Act. Penalties include substantial fines for each false claim, plus three times the amount of damages that
the federal government sustained because of the act of that person or entity and/or exclusion from the Medicare program. In addition, a majority of states
have adopted similar state whistleblower and false claims provisions.

We  are  not  aware  of  any  government  investigations  involving  any  of  our  facilities  or  management.  While  we  believe  that  we  are  in  material
compliance with applicable governmental health care laws and regulations, any future investigations of our business or executives could cause us to incur
substantial costs, and result in significant liabilities or penalties, as well as damage to our reputation.

It  is  uncertain  to  what  extent  government,  private  health  insurers  and  third-party  payors  will  approve  coverage  or  provide  reimbursement  for  the
therapies  and  products  to  which  our  research  and  development  relate.  Availability  for  such  reimbursement  may  be  further  limited  by  an  increasing
uninsured population and reductions in Medicare and Medicaid funding in the United States.

To the extent that health care providers cannot obtain coverage or reimbursement for our therapies and products, they may elect not to provide such
therapies  and  products  to  their  patients  and,  thus,  may  not  need  our  services.  Further,  as  cost  containment  pressures  are  increasing  in  the  health  care
industry, government and private payors may adopt strategies designed to limit the amount of reimbursement paid to health care providers.

Similarly,  the  trend  toward  managed  health  care  and  bundled  pricing  for  health  care  services  in  the  United  States,  could  significantly  influence  the

purchase of health care services and products, resulting in lower prices and reduced demand for our therapeutic products under development.

We may receive a portion of our revenues from services rendered to patients enrolled in federal health care programs, such as Medicare, and we may
also  directly  or  indirectly  receive  revenues  from  federal  health  care  programs.  Federal  health  care  programs  are  subject  to  changes  in  coverage  and
reimbursement rules and procedures, including retroactive rate adjustments. These contingencies could materially decrease the range of services covered by
such programs or the reimbursement rates paid directly or indirectly for our products and services. To the extent that any health care reform favors the
reimbursement of other therapies over our therapeutic products under development, such reform could affect our ability to sell our services, which may
have a material adverse effect on our revenues.

The limitation on reimbursement available from private and government payors may reduce the demand for, or the price of, our services, which could
have  a  material  adverse  effect  on  our  revenues.  Additional  legislation  or  regulation  relating  to  the  health  care  industry  or  third-party  coverage  and
reimbursement may be enacted in the future which could adversely affect the revenues generated from the sale of our products and services.

Furthermore, there has been a trend in recent years towards reductions in overall funding for Medicare and Medicaid. There has also been an increase
in the number of people who do not have any form of health care coverage in recent years and who are not eligible for or enrolled in Medicare, Medicaid or
other governmental programs. The extent to which the reforms brought about under health care reform may be successful in reducing the number of such
uninsured  is  unclear,  and  the  reduced  funding  of  governmental  programs  and  increase  in  uninsured  populations  could  have  a  negative  impact  on  the
demand for our services to the extent they relate to products and services which are reimbursed by government and private payors.

Unintended consequences of health care reform legislation in the U.S. may adversely affect our business.

The health care industry is undergoing fundamental changes resulting from political, economic and regulatory influences. In the U.S., comprehensive
programs are under consideration that seek to, among other things, increase access to health care for the uninsured and control the escalation of health care
expenditures  within  the  economy.  In  March  2010,  the  Patient  Protection  and  Affordable  Care  Act  (“PPACA”),  as  amended  by  the  Health  Care  and
Education Reconciliation Act, or the Affordable Care Act, was passed, which substantially changes the way health care is financed by both governmental
and private insurers, and significantly impacts the U.S. pharmaceutical industry. While we do not believe this legislation will have a direct impact on our
business, the legislation requires the adoption of implementing regulations, which may have unintended consequences or indirectly impact our business.
For instance, the scope and implications of the amendments pursuant to the Fraud Enforcement and Recovery Act of 2009 (“FERA”), have yet to be fully
determined or adjudicated and as a result it is difficult to predict how future enforcement initiatives may impact our business. Also, in some instances our
clients may be health insurers that will be subject to limitations on their administrative expenses and federal review of “unreasonable” rate increases that
could impact the prices they pay for our services. If the legislation causes such unintended consequences or indirect impact, it could have a material adverse
effect on our business, financial condition and results of operations.

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In addition, other legislative changes have been proposed and adopted since the PPACA was enacted. On August 2, 2011, the Budget Control Act of
2011  was  signed  into  law,  which,  among  other  things,  creates  the  Joint  Select  Committee  on  Deficit  Reduction  to  recommend  proposals  in  spending
reductions to Congress. The Joint Select Committee did not achieve a targeted deficit reduction of at least $1.2 trillion for the years 2013 through 2021,
triggering the legislation’s automatic reduction to several government programs. This included aggregate reductions to Medicare payments to providers of
up to 2% per fiscal year, which went into effect on April 1, 2013. On January 2, 2013, the American Taxpayer Relief Act of 2012 was signed into law,
which, among other things, further reduced Medicare payments to several providers, including hospitals, and increased the statute of limitations period for
the government to recover overpayments to providers from three to five years.  Strong, partisan disagreement in Congress has prevented implementation of
various  PPACA  provisions,  and  the  Trump  Administration  has  made  repeal  of  the  PPACA  a  priority.    One  of  the  first  executive  orders  of  the  Trump
administration granted federal agencies broad powers to unwind regulations under the PPACA. On January 11, 2017, the Senate voted to approve a “budget
blueprint” allowing Republicans to repeal parts of the law while avoiding Democrat filibuster.  The “Obamacare Repeal Resolution” passed 51-48.  Certain
legislators are continuing their efforts to repeal the PPACA, although there is little clarity on how such a repeal would be implemented and what a PPACA
replacement  might  look  like.    For  the  immediate  future,  there  is  significant  uncertainty  regarding  the  health  care,  health  care  coverage  and  health  care
insurance markets.

The U.S. government has in the past considered, is currently considering and may in the future consider health care policies and proposals intended to
curb rising health care costs, including those that could significantly affect both private and public reimbursement for health care services. State and local
governments, as well as a number of foreign governments, are also considering or have adopted similar types of policies. Future significant changes in the
health care systems in the United States or elsewhere, and current uncertainty about whether and how changes may be implemented, could have a negative
impact  on  the  demand  for  our  products.  We  are  unable  to  predict  whether  other  health  care  policies,  including  policies  stemming  from  legislation  or
regulations affecting our business, may be proposed or enacted in the future; what effect such policies would have on our business; or the effect ongoing
uncertainty about these matters will have on the purchasing decisions of our customers.

We expect that additional state and federal health care reform measures will be adopted in the future, any of which could limit the amounts that federal
and  state  governments  will  pay  for  health  care  products  and  services,  which  could  result  in  reduced  demand  for  our  products  or  additional  pricing
pressures.

Governments outside the United States tend to impose strict price controls, which may adversely affect our revenues, if any.

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

Inadequate  funding  for  the  FDA,  the  SEC  and  other  government  agencies  could  hinder  their  ability  to  hire  and  retain  key  leadership  and  other
personnel, prevent new products 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.

Disruptions at the FDA and other agencies may also slow the time necessary for new drugs to be reviewed and/or approved by necessary government
agencies,  which  would  adversely  affect  our  business.  For  example,  over  the  last  several  years,  including  beginning  on  December  22,  2018,  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. Further, upon completion of

33

Index

this offering and in our operations as a public company, future government shutdowns could impact our ability to access the public markets and obtain
necessary capital in order to properly capitalize and continue our operations.

Competitor companies or hospitals may be able to take advantage of EU rules permitting sales of unlicensed medicines for individual patients to sell
competing products without a marketing authorization.

The EU medicines rules allow individual member states to permit the supply of a medicinal product without a marketing authorization to fulfill special
needs,  where  the  product  is  supplied  in  response  to  a  bona  fide  unsolicited  order,  formulated  in  accordance  with  the  specifications  of  a  health  care
professional and for use by an individual patient under his direct personal responsibility.  This may in certain countries also apply to products manufactured
in a country outside the EU and imported to treat specific patients or small groups of patients.  In addition, designated advanced therapy medicinal products
do not need a marketing authorization if they are prepared on a non-routine basis and are used within the same EU member state in a hospital in accordance
with a medical prescription for an individual patient.

These exemptions could allow our competitors to make sales in the EU without having obtained a marketing authorization and without undergoing the
expense of clinical trials, especially if those competitors have cell processing facilities in the relevant EU member state.  Similarly, certain hospitals may be
able to compete with us on the basis of these rules.  Because any such sales would be made without a marketing authorization, there would be no need for
the competitor company or hospital to refer to the clinical data in our marketing authorization dossiers, and so any data exclusivity protection that we may
obtain for our products would not prevent such competing sales.

A variety of risks associated with operating our business internationally could materially adversely affect our business.

We plan to seek regulatory approval of our product candidates outside of the United States and, accordingly, we expect that we, and any potential

collaborators in those jurisdictions, will be subject to additional risks related to operating in foreign countries, including:

•

•

•

•

•

•

•

•

differing regulatory requirements in foreign countries;

differing coverage and reimbursement requirements in foreign countries;

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

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

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

foreign taxes, including withholding of payroll taxes;

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

difficulties staffing and managing foreign operations;

• workforce uncertainty in countries where labor unrest is more common than in the United States;

•

•

•

•

potential liability under the Foreign Corrupt Practices Act of 1977 or comparable foreign laws, such as the U.K. Anti-Bribery Act;

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

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

business interruptions resulting from geo-political actions, including war and terrorism.

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

operations.

RISKS RELATED TO OUR INTELLECTUAL PROPERTY

We may be unable to obtain or maintain patent protection for our products and product candidates, which could have a material adverse effect on our
business.

Our commercial success will depend, in part, on obtaining and maintaining patent protection for new technologies, product candidates, products and

processes and successfully defending such patents against third-party challenges. To that end, we file

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patent applications, and have been issued patents, that are intended to cover certain methods and uses of human cells as well as compositions and methods
relating to hematopoietic stem cells. These patent applications may never result in the issuance of patents.

The patent positions of biotechnology companies can be highly uncertain and involve complex legal, scientific and factual questions and recent court
decisions have introduced significant uncertainty regarding the strength of patents in the industry. Moreover, the legal systems of some foreign countries do
not favor the aggressive enforcement of patents and may not protect our intellectual property rights to the same extent as the laws of the United States. Any
of the issued patents we own or license may be challenged by third parties and held to be invalid, unenforceable or with a narrower or different scope of
coverage than what we currently believe, effectively reducing or eliminating protection we believed we had against competitors with similar products or
technologies. If we ultimately engage in and lose any such patent disputes, we could be subject to competition and/or significant liabilities, we could be
required to enter into third-party licenses or we could be required to cease using the disputed technology or product. In addition, even if such licenses are
available, the terms of any license requested by a third party could be unacceptable or unaffordable to us.

Product development and approval timelines in the biotechnology industry are very lengthy. As such, it is possible that any patents that may cover an
approved product may have expired at the time of commercialization or only have a short remaining period of exclusivity, thereby reducing the commercial
advantages of the patent. In such case, we would then rely solely on other forms of exclusivity, such as regulatory exclusivity provided by the FDC Act,
which may provide less protection to our competitive position.

Litigation relating to intellectual property is expensive, time-consuming and uncertain, and we may be unsuccessful in our efforts to protect against
infringement by third parties or defend ourselves against claims of infringement.

To protect our intellectual property, we may initiate litigation or other proceedings. In general, intellectual property litigation is costly, time-consuming,
diverts the attention of management and technical personnel and could result in substantial uncertainty regarding our future viability, even if we ultimately
prevail. Some of our competitors may be able to sustain the costs of such litigation or other proceedings more effectively than can we because of their
substantially  greater  financial  resources.  The  loss  or  narrowing  of  our  intellectual  property  protection,  the  inability  to  secure  or  enforce  our  intellectual
property rights or a finding that we have infringed the intellectual property rights of a third party could limit our ability to develop or market our products
and  services  in  the  future  or  adversely  affect  our  revenues.  Furthermore,  any  public  announcements  related  to  such  litigation  or  regulatory  proceedings
could adversely affect the price of our common stock.

Third parties may allege that the research, development and commercialization activities we conduct infringe patents or other proprietary rights owned
by such parties. While we do not believe any of our current activities infringe the rights of others, we have not conducted an exhaustive search or analysis
of third-party patent rights to determine whether our pre-clinical or clinical research and development or activities may infringe or be alleged to infringe
any third-party patent rights. If we are found to have infringed the patents of a third party, we may be required to pay substantial damages; we also may be
required  to  seek  from  such  party  a  license,  which  may  not  be  available  on  acceptable  terms,  if  at  all,  to  continue  our  activities.  A  judicial  finding  or
infringement or the failure to obtain necessary licenses could prevent us from commercializing our products, which would have a material adverse effect on
our business, operating results and financial condition.

If we are unable to maintain our licenses, patents or other intellectual property we could lose important protections that are material to continuing our
operations and our future prospects.

To obtain and maintain patent protection and licensing rights under certain of our license agreement, we must, among other things, ensure the timely
payment of all applicable filing and maintenance fees. Any failure to do so could result in the loss of some or all of our rights to proprietary technology or
the inability to secure or enforce intellectual property protection.

Additionally, our license agreements require us to meet certain diligence obligations in the development of the licensed products. Our failure to meet
these  diligence  obligations  could  result  in  the  loss  of  some  or  all  of  our  rights,  which  could  materially  and  adversely  affect  our  business  and  future
prospects.

If we are unable to protect the confidentiality of trade secrets, our competitive position could be impaired.

A significant amount of our technology, especially regarding manufacturing processes, is unpatented and is maintained as trade secrets and /or know-
how.  We  expend  significant  energy,  resources  and  know-how  in  an  effort  to  protect  these  trade  secrets  and  know-how,  including  through  the  use  of
confidentiality agreements. Even so, improper use or disclosure of our

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Index

confidential information could occur, and in such case, adequate remedies may not exist. The disclosure of trade secrets and know-how could impair our
competitive position.

In certain countries, patent holders may be required to grant compulsory licenses, which would likely have a significant and detrimental effect on any
future revenues in such country.

Many countries, including some countries in Europe, have compulsory licensing laws under which a patent owner may be compelled to grant licenses
to third parties. In addition, most countries limit the enforceability of patents against government agencies or government contractors. In these countries,
the patent owner may be limited to monetary relief and may be unable to enjoin infringement, which could materially diminish the value of the patent.
Compulsory  licensing  of  life-saving  products  is  also  becoming  increasingly  common  in  developing  countries,  either  through  direct  legislation  or
international  initiatives.  Such  compulsory  licenses  could  be  extended  to  our  product  candidates,  which  may  limit  our  potential  revenue  opportunities,
including with respect to any future revenues that may result from our product candidates.

Changes to U.S. patent law may have a material adverse effect on our intellectual property rights.

The Leahy-Smith America Invents Act (AIA), which was signed into law on September 16, 2011, significantly changed United States patent law. It
may take some time to establish what the law means, since it is just being interpreted by the lower courts, and any lower court decisions have not been
reviewed by either the Federal Circuit Court of Appeals or the Supreme Court, a process that will take years. The first major change is that AIA switches
the U.S. patent system from a “first to invent” system to a “first to file” system. Now that the first to file system is in effect, there is a risk that another
company may independently develop identical or similar patents at approximately the same time and be awarded the patents instead of us. Further, in the
second major change, AIA abolished interference proceedings, and establishes derivation proceedings to replace interference proceedings in all cases in
which  the  time  period  for  instituting  an  interference  proceeding  has  not  lapsed  where  an  inventor  named  in  an  earlier  application  derived  the  claimed
invention from a named inventor. Now that the derivation proceedings are in effect, there is a risk that the inventorship of any pending patent application
can be challenged for reasons of derivation. The third major change is that AIA established post-grant opposition proceedings that will apply only to patent
applications filed after “first to file” became effective. Post-grant opposition will enable a person who is not the patent owner to initiate proceedings in the
patent office within 9 months after the grant of a patent that can result in cancellation of a patent as invalid. There is a risk, therefore, that any of our patents
once  granted  after  the  effective  date  of  these  provisions  of  the  AIA  (March  16,  2013)  may  be  subject  to  post-grant  opposition,  which  will  increase
uncertainty on the validity of any newly granted patent or may ultimately result in cancellation of the patent.

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

Our commercial success depends in part on our avoiding infringement of the patents, trademarks and proprietary rights of third parties. There have
been  many  lawsuits  and  other  proceedings  involving  patent  and  other  intellectual  property  rights  in  the  biotechnology  and  pharmaceutical  industries,
including patent infringement lawsuits, interferences, oppositions, and reexamination proceedings before the U.S. Patent and Trade Office (the "USPTO")
and corresponding foreign patent offices and trademark violations. Numerous U.S. and foreign issued patents and pending patent applications, which are
owned by third parties, exist in the fields in which we are developing products and services. As the biotechnology and pharmaceutical industries expand
and more patents are issued, the risk increases that our products and services may be subject to claims of infringement of the patent rights of third parties.

Third  parties  may  assert  that  we  are  employing  their  proprietary  technology  without  authorization.  There  may  be  third-party  patents  or  patent
applications with claims to devices, materials, formulations, methods of manufacture, or methods for treatment related to the use or manufacture of our
products and services. We have conducted freedom to operate analyses with respect to only certain of our products and services, and therefore we do not
know whether there are any third-party patents that would impair our ability to commercialize these products and services. We also cannot guarantee that
any of our analyses are complete and thorough, nor can we be sure that we have identified each and every patent and pending application in the United
States and abroad that is relevant or necessary to the commercialization of our products and services. Because patent applications can take many years to
issue, there may be currently pending patent applications that may later result in issued patents that our products or services may infringe upon.

In addition, third parties may obtain patents in the future and claim that use of our technologies infringes upon these patents. If any third-party patents
were held by a court of competent jurisdiction to cover aspects of our products or services, the holders of any such patents may be able to block our ability
to commercialize such products or services unless we obtained a license under the applicable patents, or until such patents expire or are finally determined
to be invalid or unenforceable. Such a license may not be available on commercially reasonable terms or at all.

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Parties  making  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 products or services. Defense of these claims, regardless of their merit, would involve substantial litigation expense and
would be a substantial diversion of employee resources from our business. In the event of a successful claim of infringement against us, we may have to
pay substantial damages, including treble damages and attorneys’ fees for willful infringement, pay royalties, redesign our infringing products or obtain one
or more licenses from third parties, which may be impossible or require substantial time and monetary expenditure.

RISKS RELATED TO OUR CAPITAL STOCK

Our stock price has been, and will likely continue to be, highly volatile.

The market price of our common stock has been, and in the future may continue to be, highly volatile. For example, from January 1, 2020 through

February 25, 2021 our common stock traded as low as $1.05 per share and as high as $4.89 per share.

The  market  price  for  our  common  stock  is  highly  dependent  on,  among  other  things,  stock  market  conditions  in  general,  our  clinical  development
efforts and the growth of our business in general, the amount of our available cash and investments and our level of cash utilization. Future events could
increase the volatility seen in our common stock and ultimately cause a significant decline in the price of our common stock and ultimately impact our
ability to raise additional capital in the future. These events could include the following, among others:

•

•

•

•

•

•

•

low levels of trading volume for our shares;

capital-raising  or  other  transactions  that  are,  or  may  in  the  future  be,  dilutive  to  existing  stockholders  or  that  involve  the  issuance  of  debt
securities;

delays in our clinical trials, negative clinical trial results or adverse regulatory decisions relating to our product candidates;

adverse fluctuations in our revenues or operating results or financial results that otherwise fall below the market's expectations;

disappointing developments concerning our cell therapy product candidates;

positive  developments  concerning  our  cell  therapy  product  candidates  that  lead  to  the  need  for  additional  capital  to  complete  the  development
process; and

legal challenges, disputes and/or other adverse developments impacting our patents or other proprietary rights that protect our products.

In  addition,  broader  external  events,  such  as  news  concerning  economic  or  market  conditions  in  the  general  economy  or  within  our  industry,  the
activities  of  our  competitors,  changes  (or  the  threat  of  changes)  in  U.S.  or  foreign  government  regulations  impacting  the  life  sciences  industry  or  the
movement of capital into or out of our industry, are likely to affect the price of our common stock. There can be no assurance that the market price of our
common stock will not continue to fluctuate or decline significantly in the future.

In addition to potential dilution associated with future fundraising transactions, we currently have significant numbers of securities outstanding that
are exercisable for our common stock, which could result in significant additional dilution and downward pressure on our stock price.

As of December 31, 2020, there were 19,378,333 shares of our common stock outstanding. In addition, there were outstanding stock options, restricted
stock units and warrants representing the potential issuance of an additional 3,942,000 shares of our common stock. The issuance of these shares in the
future would result in significant dilution to our current stockholders and could adversely affect the price of our common stock and the terms on which we
could raise additional capital. In addition, the issuance and subsequent trading of shares could cause the supply of our common stock available for purchase
in the market to exceed the purchase demand for our common stock. Such supply in excess of demand could cause the market price of our common stock to
decline.

Provisions in our amended and restated certificate of incorporation and by-laws and Delaware law may inhibit a takeover of us, which could limit the
price investors might be willing to pay in the future for our common stock and could entrench management.

Our  amended  and  restated  certificate  of  incorporation  and  by-laws  contain  provisions  that  may  discourage  unsolicited  takeover  proposals  that
stockholders may consider to be in their best interests. Our board of directors is divided into three classes, each of which will generally serve for a term of
three years with only one class of directors being elected in each year.

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As a result, at a given annual meeting only a minority of the board of directors may be considered for election. Since our staggered board of directors may
prevent our stockholders from replacing a majority of our board of directors at any given annual meeting, it may entrench management and discourage
unsolicited stockholder proposals that may be in the best interests of stockholders. Moreover, our board of directors has the ability to designate the terms of
and issue new series of preferred stock without stockholder approval.

We are also subject to anti-takeover provisions under Delaware law, which could delay or prevent a change of control. Together, these provisions may
make  more  difficult  the  removal  of  management  and  may  discourage  transactions  that  otherwise  could  involve  payment  of  a  premium  over  prevailing
market prices for our securities.

Failure to maintain effective internal control over financial reporting in accordance with Section 404 of the Sarbanes-Oxley Act could have a material
adverse effect on our business and stock price.

During the course of testing our disclosure controls and procedures and internal control over financial reporting, we may identify and disclose material
weaknesses or significant deficiencies in internal control over financial reporting that will have to be remedied. Implementing any appropriate changes to
our  internal  control  may  require  specific  compliance  training  of  our  directors,  officers  and  employees,  entail  substantial  costs  to  modify  our  existing
accounting systems, and take a significant period of time to complete. Such changes may not, however, be effective in maintaining the adequacy of our
internal control over financial reporting, and any failure to maintain that adequacy or inability to produce accurate financial statements on a timely basis
could result in our financial statements being unreliable, increase our operating costs and materially impair our ability to operate our business.

Failure to achieve and maintain effective internal control over financial reporting could result in a loss of investor confidence in our financial reports
and could have a material adverse effect on our stock price. Additionally, failure to maintain effective internal control over our financial reporting could
result in government investigation or sanctions by regulatory authorities.

We may fail to comply with the continued listing requirements of the Nasdaq Capital Market, such that our common stock may be delisted and the price
of our common stock and our ability to access the capital markets could be negatively impacted.

Our  common  stock  is  listed  for  trading  on  the  Nasdaq  Capital  Market.  We  must  satisfy  Nasdaq’s  continued  listing  requirements,  including,  among
other things, a minimum closing bid price requirement of $1.00 per share for 30 consecutive business days. If a company trades for 30 consecutive business
days below the $1.00 minimum closing bid price requirement, Nasdaq will send a deficiency notice to the company, advising that it has been afforded a
“compliance period” of 180 calendar days to regain compliance with the applicable requirements.

A  delisting  of  our  common  stock  from  Nasdaq  could  materially  reduce  the  liquidity  of  our  common  stock  and  result  in  a  corresponding  material
reduction in the price of our common stock. In addition, delisting could harm our ability to raise capital through alternative financing sources on terms
acceptable to us, or at all, and may result in the potential loss of confidence by investors, employees and fewer business development opportunities.

ITEM 1B. UNRESOLVED STAFF COMMENTS.    

None.

ITEM 2. PROPERTIES.

Our  corporate  headquarters  are  in  Basking  Ridge,  New  Jersey.  The  space  is  approximately  11,600  rentable  square  feet.  The  base  monthly  rent  is
approximately $25,000 and the lease term ends May 31, 2022. In addition, there are two five-year renewal options. In July 2019, we executed a three-year
lease extension for the approximately 3,400 rentable square feet in our Rye Brook, New York office, which extension expires in March 2023. The base
monthly rent for our Rye Brook office is approximately $8,900. We believe the total leased space is sufficient for the near future.

ITEM 3. LEGAL PROCEEDINGS.

We are party to certain legal proceedings in the ordinary course of business. We do not believe that any current legal proceedings are likely to have a

material effect on our business, financial condition or results of operations.

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ITEM 4. MINE SAFETY DISCLOSURES.

Not applicable.

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ITEM 5. MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF
EQUITY SECURITIES.

PART II

Market for Our Common Equity

Our common stock trades on The Nasdaq Capital Market under the symbol “CLBS.”

Holders

As of February 25, 2021, there were approximately 603 stockholders of record of our common stock. The number of record holders was determined
from the records of our transfer agent and does not include beneficial owners of our common stock whose shares are held in the names of various security
brokers, dealers, and registered clearing agencies.

Dividends and Dividend Policy

We have not paid cash dividends on our common stock. The holders of our common stock are each entitled to receive dividends when and if declared
by the board of directors out of funds legally available therefor, subject to the terms of any outstanding series of preferred stock. We intend to retain any
future earnings to fund the development and growth of our business, and therefore we do not anticipate paying any cash dividends on our common stock in
the foreseeable future.

Equity Compensation Plan Information

The following table provides information as of December 31, 2020 regarding shares of our common stock that may be issued under our existing equity
compensation plans, including our 2018 Equity Incentive Compensation Plan (the "2018 Plan"), our 2015 Equity Compensation Plan (the "2015 Plan"), our
2009 Stock Option and Incentive Plan (the “2009 Plan”), and our amended 2017 Employee Stock Purchase Plan (the "Amended 2017 ESPP").

Equity compensation plans approved by security holders (2)
Equity compensation plans not approved by security holders

Equity Compensation Plan Information

Number of securities
to be issued upon
exercise
of outstanding options
(1)
963,700
0

Weighted Average
exercise price of
outstanding options
and rights
$14.64
—

Number of securities
remaining available for
future issuance under
equity
compensation plan
(excluding securities
referenced in column
(a))
1,723,739
0

(3)

(1)

(2)

(3)

Includes stock options only; does not include purchase rights accruing under the Amended 2017 ESPP Plan because the purchase price (and
therefore the number of shares to be purchased) will not be determined until the end of the purchase period.

Consists of the 2018 Plan, the 2015 Plan, the 2009 Plan, and the Amended 2017 ESPP.

Includes shares available for future issuance under the 2018 Plan and the Amended 2017 ESPP.

Recent Sales of Unregistered Securities

None.

ITEM 6. SELECTED FINANCIAL DATA.    

Not applicable.

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ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.

The  following  Management’s  Discussion  and  Analysis  of  Financial  Condition  and  Results  of  Operations  contains  forward-looking  statements  that
involve risks and uncertainties. Our actual results could differ materially from those anticipated in these forward-looking statements as a result of various
factors,  including  those  set  forth  under  “Cautionary  Note  Regarding  Forward-Looking  Statements”  herein.  The  following  discussion  should  be  read  in
conjunction with our consolidated financial statements and related notes thereto included elsewhere in this Annual Report.

Overview

    We are a clinical-stage biopharmaceutical company dedicated to the development and commercialization of cellular therapies designed to reverse
disease and/or promote the regeneration of damaged tissue. We are developing first-in-class therapeutics based on the characteristics of naturally occurring
CD34+ cells and their ability to stimulate the growth of new microvasculature. Our technology leverages these cells to enable the body's natural repair
mechanisms using formulations unique to each medical indication.

Our  leadership  team  has  decades  of  collective  biopharmaceutical  development  experience.  Our  goal  is  to  develop  and  commercialize  products  that
address  important  unmet  medical  needs  based  on  a  broad  and  versatile  portfolio  of  candidates.  The  Company’s  current  product  candidates  include:
CLBS16, the subject of both a recently completed positive Phase 2a study and a newly initiated Phase 2b study in the U.S. for the treatment of coronary
microvascular dysfunction (“CMD”); HONEDRA® (CLBS12), recipient of SAKIGAKE designation and eligible for early conditional approval in Japan
for the treatment of critical limb ischemia (“CLI”) and Buerger’s Disease based on the results of an ongoing clinical trial; CLBS201, designed to assess the
safety  and  efficacy  of  CD34+  cell  therapy  as  a  treatment  for  pre-dialysis  patients  with  chronic  kidney  disease  (“CKD”)  and  OLOGO™  (CLBS14),  a
Regenerative  Medicine  Advanced  Therapy  (“RMAT”)  designated  therapy  for  which  the  Company  is  in  discussion  with  the  U.S.  Food  and  Drug
Administration (the “FDA”) to finalize a Phase 3 protocol of reduced size and scope for a confirmatory trial in subjects with no-option refractory disabling
angina (“NORDA”).

Results of Operations

Year Ended December 31, 2020 Compared to Year Ended December 31, 2019

Overall, net losses were $8.1 million and $19.4 million for the years ended December 31, 2020 and 2019, respectively.

Operating Expenses

For the year ended December 31, 2020, operating expenses totaled $19.1 million compared to $20.1 million for the year ended December 31, 2019,

representing a decrease of $0.9 million or 5%. Operating expenses comprise the following:

•

Research and development expenses were approximately $9.3 million for the year ended December 31, 2020 compared to $10.8 million for the
year  ended  December  31,  2019,  representing  a  decrease  of  approximately  $1.5  million,  or  14%.  Research  and  development  in  both  periods
focused on the advancement of our ischemic repair platform and related to:

◦

◦

◦

◦

expenses  associated  with  investigational  new  drug  application  and  planning  for  commencement  in  the  third  quarter  of  2020  of  a  pilot
study  of  CLBS119,  a  CD34+  cell  therapy  for  repair  of  COVID-19  induced  lung  damage  targeting  patients  with  severe  SARS-CoV-2
infection that required ventilatory support due to respiratory failure;

ongoing registration-eligible study expenses for HONEDRA® in critical limb ischemia in Japan, whereby we continue to focus spending
on our patient enrollment. We may continue to experience delays in enrollment in that study due to the “State of Emergency” issued in
Japan on Jan 7, 2021 and now extending through March 7, 2021 covering Tokyo and other regions in response to increased number of
COVID-19 patients as well as a severe shortage of beds in intensive care units (and other hospital beds) affecting all of our clinical sites.
We expect to complete enrollment during the second quarter of 2021;
expenses associated with the proof-of-concept study for CLBS16 in coronary microvascular dysfunction, whereby study enrollment was
completed in the second quarter of 2019 and full results reported in May 2020 and continuing efforts to advance CLBS16 into a Phase 2b
study (the FREEDOM study) in the second half of 2020; and

expenses associated with the preparation of our confirmatory Phase 3 study of OLOGO  in NORDA in the second quarter of 2019. In
late 2019, we projected that the Phase 3 study then agreed with the FDA would

TM

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cost approximately $70 million in external expenses over the next several years, and as a result, we elected to postpone the initiation of
the study until we have confidence that we can access sufficient capital to allow us to complete the study uninterrupted. Discussions with
FDA aimed at reducing the size and scope of the Phase 3 requirement continue.

• General and administrative expenses were approximately $9.9 million for the year ended December 31, 2020, compared to $9.3 million for the
year ended December 31, 2019, representing an increase of approximately $0.6 million, or 6%. Our general and administrative expenses focus on
general corporate-related activities.

Historically, to minimize our use of cash, we have used a variety of equity and equity-linked instruments as compensation to employees, consultants,
directors and other service providers. The use of these instruments has resulted in charges to the results of operations, which has been significant in the
past.

Other Income (Expense)

Total other income (expense) is primarily comprised of investment income on cash and marketable securities.

Income Tax Benefit

In April 2020, we received approval from the New Jersey Economic Development Authority ("NJEDA") to participate in the Technology Business Tax
Certificate  Transfer  Program  (the  "Program"),  whereby  we  qualified  to  sell  a  percentage  of  our  New  Jersey  net  operating  losses  ("NJ  NOLs").  We
subsequently sold a portion of our NJ NOLs to a qualifying and approved buyer pursuant to the Program for net proceeds of $10.9 million.

Analysis of Liquidity and Capital Resources

    At December 31, 2020, we had cash, cash equivalents, and marketable securities of approximately $34.6 million, working capital of approximately

$31.8 million, and stockholders’ equity of approximately $32.5 million.

During the year ended December 31, 2020, we met our immediate cash requirements through existing cash balances. Additionally, we used equity and

equity-linked instruments to pay for services and compensation.

    Net cash provided by or used in operating, investing and financing activities were as follows (in thousands):

Net cash used in operating activities
Net cash (used in) provided by investing activities
Net cash provided by financing activities

Operating Activities

Year Ended December 31,

2020

2019

$

(8,823) $
(7,277)
18,580 

(18,882)
21,432 
1,183 

Our cash used in operating activities during the year ended December 31, 2020 totaled approximately $8.8 million, which is the sum of (i) our net loss
of  $8.1  million,  as  adjusted  for  non-cash  income  and  expenses  totaling  $1.6  million  (which  includes  adjustments  for  equity-based  compensation,
depreciation  and  amortization,  and  amortization/accretion  of  marketable  securities),  and  (ii)  changes  in  operating  assets  and  liabilities  of  approximately
$2.3 million.

Our cash used in operating activities during the year ended December 31, 2019 totaled approximately $18.9 million, which is the sum of (i) our net
loss  of  $19.4  million,  as  adjusted  for  non-cash  income  and  expenses  totaling  $1.6  million  (which  includes  adjustments  for  equity-based  compensation,
depreciation  and  amortization,  and  amortization/accretion  of  marketable  securities),  and  (ii)  changes  in  operating  assets  and  liabilities  of  approximately
$1.1 million.

Investing Activities

Our  cash  used  in  investing  activities  during  the  year  ended  December  31,  2020  totaled  approximately  $7.3  million  and  was  primarily  due  to  net

purchases of marketable securities (net of sales of marketable securities).

Our cash provided by investing activities during the year ended December 31, 2019 totaled approximately $21.4 million and was primarily due to net

proceeds from the sale of marketable securities (net of purchases of marketable securities).

Financing Activities

42

 
 
 
Index

Our cash provided by financing activities during the year ended December 31, 2020, consisted of (i) net proceeds of $4.5 million through the issuance
of common shares and warrants in our April 2020 registered direct offering, (ii) net proceeds of $3.8 million through the issuance of common shares and
warrants in our May 2020 registered direct offering, (iii) net proceeds of $1.9 million through the issuance of common shares and warrants in our July 2020
private placement offering, and (iii) net proceeds of $8.4 million through the issuance of common shares under our common stock sales agreement with
H.C. Wainwright, which was partially offset by tax withholding-related payments on net share settlement equity awards to employees.

Our  cash  provided  by  financing  activities  during  the  year  ended  December  31,  2019  consisted  of  proceeds  of  $1.0  million  through  the  issuance  of
shares  of  our  common  stock  under  the  provisions  of  our  common  stock  purchase  agreement  with  Lincoln  Park  Capital,  and  proceeds  of  $0.3  million
through  the  issuance  of  shares  of  our  common  stock  under  the  provisions  of  our  Common  Stock  Sales  Agreement  with  H.C.  Wainwright,  which  was
partially offset by tax withholding-related payments on net share settlement equity awards to employees.

Liquidity and Capital Requirements Outlook

To meet our short and long-term liquidity needs, we expect to use existing cash balances and a variety of other means. Other sources of liquidity could
include additional potential issuances of debt or equity securities in public or private financings, partnerships and/or collaborations and/or sale of assets.
Our history of operating losses and liquidity challenges may make it difficult for us to raise capital on acceptable terms or at all. The demand for the equity
and debt of biopharmaceutical companies like ours is dependent upon many factors, including the general state of the financial markets. During times of
extreme  market  volatility,  capital  may  not  be  available  on  favorable  terms,  if  at  all.  Our  inability  to  obtain  such  additional  capital  could  materially  and
adversely affect our business operations. We will also continue to seek, as appropriate, grants for scientific and clinical studies from various governmental
agencies and foundations, and other sources of non-dilutive funding. We believe that our cash on hand will enable us to fund operating expenses for at least
the  next  12  months  following  the  issuance  of  our  financial  statements  considering  the  assumption  that  any  initiation  of  an  OLOGO   Phase  3  study  is
contingent on our acquisition of additional capital to fund such a study.

TM

On February 12, 2021, we entered into a Securities Purchase Agreement (the “Institutional Purchase Agreement”) with certain institutional investors
(the “Institutional Purchasers”). Pursuant to the terms of the Institutional Purchase Agreement, we sold to the Institutional Purchasers in a registered direct
offering an aggregate of 24,906,134 shares of our common stock and warrants to purchase an aggregate of 12,453,067 shares of our common stock at a
combined purchase price equal to $2.45 per share and associated warrant. Each warrant features an exercise price equal to $2.90 per share, is exercisable
immediately  upon  issuance  and  will  expire  five  years  from  the  issuance  date.  Additionally,  in  a  concurrent  non-brokered  registered  direct  offering,  we
entered  into  a  Securities  Purchase  Agreement  (the  “Additional  Purchase  Agreement”)  with  certain  accredited  investors  (the  “Additional  Purchasers”).
Pursuant to the terms of the Additional Purchase Agreement, we sold to the Additional Purchasers an aggregate of 1,632,652 shares of our common stock
and  warrants  to  purchase  an  aggregate  of  816,326  shares  of  our  common  stock  at  a  combined  purchase  price  equal  to  $2.45  per  share  and  associated
warrant. Each warrant features an exercise price equal to $2.90 per share, is exercisable immediately upon issuance and will expire five years from the
issuance date. The closing of the offerings occurred on February 17, 2021. In connection with the registered direct offerings, we received net proceeds of
approximately $60.7 million.

On February 12, 2021, we suspended the use of the at-the-market transactions facility (the “ATM”) and terminated the continuous offering pursuant to
the Common Stock Sales Agreement (“Sales Agreement”) entered into in February 2018 with H.C. Wainwright & Co., LLC (“HCW”). In accordance with
the terms of the Sales Agreement, we could offer and sell shares of our common stock having an aggregate offering price of up to $25.0 million from time
to time through HCW pursuant to the ATM program. As of February 12, 2021, we had sold an aggregate of 3,784,912 shares of our common stock pursuant
to  the  Sales  Agreement  for  aggregate  gross  proceeds  of  $9.5  million.  We  will  no  longer  make  any  sales  of  our  common  stock  pursuant  to  the  Sales
Agreement unless and until a new prospectus supplement is filed with the Securities and Exchange Commission.

In  January  2021,  we  entered  into  a  Securities  Purchase  Agreement  (the  “January  Purchase  Agreement”)  with  certain  institutional  and  accredited
investors (the “January Purchasers”), pursuant to which the Company issued and sold to the January Purchasers in a private placement an aggregate of (i)
12,500,000 shares of common stock, and (ii) warrants exercisable for up to an aggregate of 6,250,000 shares of common stock at a combined offering price
of $2.00 per share of common stock and associated warrant. The warrants have an exercise price of $2.90 per share. Each warrant will be immediately
exercisable and will expire five and one-half years from the issuance date. The closing of the offering occurred on January 25, 2021. We received gross
proceeds of $25.0 million in connection with the private placement, before deducting placement agent fees and related offering expenses.

In July 2020, we entered into a securities purchase agreement (the “July Private Placement”) with certain investors (the “July Purchasers”). Pursuant to

the terms of the July Private Placement, we sold to the July Purchasers an aggregate of 969,694

43

Index

shares of our common stock at a purchase price equal to $2.0625 per share, along with warrants to purchase an aggregate of 484,847 shares of our common
stock. In connection with the July Private Placement, we received gross proceeds of $2.0 million. Each warrant is exercisable for one share of common
stock and features an exercise price equal to $2.0625 per share. The warrants are exercisable immediately upon issuance and will expire five and one-half
years from the issuance date.

In  May  2020,  we  entered  into  a  securities  purchase  agreement  (the  “May  Purchase  Agreement”)  with  certain  investors  (the  “May  Purchasers”).
Pursuant to the terms of the May Purchase Agreement, we sold to the May Purchasers an aggregate of 2,084,850 shares of our common stock at a purchase
price equal to $2.0625 per share. In a concurrent private placement, we issued to the May Purchasers warrants to purchase an aggregate of 1,042,425 shares
of our common stock. In connection with the registered direct offering and concurrent private placement, we received gross proceeds of $4.3 million. Each
warrant is exercisable for one share of common stock and features an exercise price equal to $2.0625 per share. The warrants are exercisable immediately
upon issuance and will expire five and one-half years from the issuance date.

In  April  2020,  we  entered  into  a  securities  purchase  agreement  (the  “April  Purchase  Agreement”)  with  certain  investors  (the  “April  Purchasers”).
Pursuant to the terms of the April Purchase Agreement, we sold to the Purchasers an aggregate of 2,162,166 shares of our common stock at a purchase
price  equal  to  $2.3125  per  share.  In  a  concurrent  private  placement,  we  issued  to  the  April  Purchasers  warrants  to  purchase  an  aggregate  of  1,081,083
shares  of  our  common  stock.  In  connection  with  the  registered  direct  offering  and  concurrent  private  placement,  we  received  gross  proceeds  of  $5.0
million. Each warrant is exercisable for one share of common stock and features an exercise price equal to $2.25 per share. The warrants are exercisable
immediately upon issuance and will expire five and one-half years from the issuance date.

In  December  2019,  we  received  preliminary  approval  from  the  New  Jersey  Economic  Development  Authority  ("NJEDA")  to  participate  in  the
Technology Business Tax Certificate Transfer Program (the "Program"). The Program permits qualified companies to sell a percentage of their New Jersey
net operating losses ("NJ NOLs") to unrelated profitable corporations. On April 21, 2020, we received final approval from NJEDA, and we subsequently
sold a portion of our NJ NOLs to a qualifying and approved buyer pursuant to the Program for net proceeds of $10.9 million.

In  March  2019,  we  and  Lincoln  Park  Capital  Fund,  LLC  (“Lincoln  Park”)  entered  into  a  purchase  agreement  (the  “Purchase  Agreement”)  and  a
registration rights agreement (the “Registration Rights Agreement”), pursuant to which we have the right to sell to Lincoln Park shares of our common
stock having an aggregate value of up to $26 million, subject to certain limitations and conditions set forth in the Purchase Agreement (the “Offering”). As
consideration for entering into the Purchase Agreement, we issued to Lincoln Park an additional 181,510 shares of common stock as commitment shares.
Pursuant to the Purchase Agreement, Lincoln Park purchased 250,000 shares of common stock, at a price of $4.00 per share, for a total gross purchase price
of $1.0 million (the “Initial Purchase”) upon commencement. Thereafter, as often as every business day from and after one business day following the date
of the Initial Purchase and over the 36-month term of the Purchase Agreement, we have the right, from time to time, at its sole discretion and subject to
certain conditions, to direct Lincoln Park to purchase up to 100,000 shares of common stock, with such amount increasing as the closing sale price of the
common  stock  increases;  provided  Lincoln  Park’s  obligation  under  any  single  such  purchase  will  not  exceed  $2,500,000,  unless  we  and  Lincoln  Park
mutually agree to increase the maximum amount of such single purchase (each, a “Regular Purchase”). If we direct Lincoln Park to purchase the maximum
number of shares of common stock it then may sell in a Regular Purchase, then in addition to such Regular Purchase, and subject to certain conditions and
limitations in the Purchase Agreement, we may direct Lincoln Park in an “accelerated purchase” to purchase an additional amount of common stock that
may not exceed the lesser of (i) 300%  the number of shares purchased pursuant to the corresponding Regular Purchase or (ii) 30% of the total number of
shares  of  our  common  stock  traded  during  a  specified  period  on  the  applicable  purchase  date  as  set  forth  in  the  Purchase  Agreement.  Under  certain
circumstances and in accordance with the Purchase Agreement, we may direct Lincoln Park to purchase shares in multiple accelerated purchases on the
same trading day. As of December 31, 2020, the Company had not made any sales of common stock to Lincoln Park under the Purchase Agreement other
than the Initial Purchase.

While  we  continue  to  seek  capital  through  a  number  of  means,  there  can  be  no  assurance  that  additional  financing  will  be  available  on  acceptable
terms, if at all, and our negotiating position in capital generating efforts may worsen as existing resources are used. Additional equity financing may be
dilutive to our stockholders; debt financing, if available, may involve significant cash payment obligations and covenants that restrict our ability to operate
as  a  business;  our  stock  price  may  not  reach  levels  necessary  to  induce  option  or  warrant  exercises;  and  asset  sales  may  not  be  possible  on  terms  we
consider acceptable. If we are unable to access capital necessary to meet our long-term liquidity needs, we may have to delay the expansion of our business
or raise funds on terms that we currently consider unfavorable.

SEASONALITY

We do not believe that our operations are seasonal in nature.

44

Index

OFF-BALANCE SHEET ARRANGEMENTS

We do not have any off-balance sheet arrangements.

CRITICAL ACCOUNTING POLICIES AND ESTIMATES

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make
estimates and judgments that affect the amounts reported in the financial statements. On an ongoing basis, we evaluate our estimates and assumptions. We
base our estimates on historical experience and other assumptions believed to be 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 could differ from these
estimates.

An accounting policy is considered to be critical if it is important to our financial condition and results of operations and if it requires management’s
most  difficult,  subjective  and  complex  judgments  in  its  application.  For  a  summary  of  all  of  our  significant  accounting  policies,  see  Note  2  to  our
Consolidated Financial Statements.

Share-Based Compensation  

We expense all share-based payment awards to employees, directors, and consultants, including grants of stock options, warrants, and restricted stock,
over the requisite service period based on the grant date fair value of the awards. Consultant awards are remeasured each reporting period through vesting.
For awards with performance-based vesting criteria, we estimate the probability of achievement of the performance criteria and recognize compensation
expense related to those awards expected to vest. We determine the fair value of option awards using the Black-Scholes option-pricing model which uses
both historical and current market data to estimate the fair value. This method incorporates various assumptions such as the risk-free interest rate, expected
volatility, expected dividend yield and expected life of the options or warrants. The fair value of our restricted stock and restricted stock units is based on
the closing market price of our common stock on the date of grant.

ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

Not applicable.

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA.

The financial statements and notes thereto required to be filed under this Item are presented commencing on page 50 of this Annual Report on Form

10-K.

45

Index

Caladrius Biosciences, Inc. and Subsidiaries

Table of Contents

Report of Independent Registered Public Accounting Firm
Financial Statements:

Consolidated Balance Sheets at December 31, 2020 and 2019
Consolidated Statements of Operations - Years Ended December 31, 2020 and 2019
Consolidated Statements of Comprehensive Loss - Years Ended December 31, 2020 and 2019
Consolidated Statements of Equity - Years Ended December 31, 2020 and 2019
Consolidated Statements of Cash Flows - Years Ended December 31, 2020 and 2019
Notes to Consolidated Financial Statements

46

48

49
50
51
52
53
70

Index

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Board of Directors and Stockholders
Caladrius Biosciences, Inc.

Opinion on the financial statements

We have audited the accompanying consolidated balance sheets of Caladrius Biosciences, Inc. (a Delaware corporation) and subsidiaries (the “Company”)
as of December 31, 2020 and 2019, the related consolidated statements of operations, comprehensive loss, equity, and cash flows for each of the two years
in the period ended December 31, 2020, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements
present fairly, in all material respects, the financial position of the Company as of December 31, 2020 and 2019, and the results of its operations and its
cash flows for each of the two years in the period ended December 31, 2020, in conformity with accounting principles generally accepted in the United
States of America.

Basis for opinion

These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial
statements  based  on  our  audits.  We  are  a  public  accounting  firm  registered  with  the  Public  Company  Accounting  Oversight  Board  (United  States)
(“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules
and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable
assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor
were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits we are required to obtain an understanding of
internal  control  over  financial  reporting  but  not  for  the  purpose  of  expressing  an  opinion  on  the  effectiveness  of  the  Company’s  internal  control  over
financial reporting. Accordingly, we express no such opinion.

Our  audits  included  performing  procedures  to  assess  the  risks  of  material  misstatement  of  the  financial  statements,  whether  due  to  error  or  fraud,  and
performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in
the  financial  statements.  Our  audits  also  included  evaluating  the  accounting  principles  used  and  significant  estimates  made  by  management,  as  well  as
evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

Critical audit matters

Critical audit matters are matters arising from the current period audit of the financial statements that were communicated or required to be communicated
to  the  audit  committee  and  that:  (1)  relate  to  accounts  or  disclosures  that  are  material  to  the  financial  statements  and  (2)  involved  our  especially
challenging, subjective, or complex judgments. We determined that there are no critical audit matters.

/s/ GRANT THORNTON LLP

We have served as the Company’s auditor since 2011.

New York, New York
February 25, 2021

47

CALADRIUS BIOSCIENCES, INC. AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS
(In thousands, except share data)

Index

ASSETS
Current Assets

Cash and cash equivalents
Marketable securities
Prepaid and other current assets

Total current assets
Property and equipment, net
Other assets

Total assets

LIABILITIES, NON-CONTROLLING INTERESTS AND EQUITY
Liabilities

Accounts payable
Accrued liabilities

Total current liabilities
Other long-term liabilities

Total liabilities

Commitments and Contingencies
Stockholders' Equity

Preferred stock; authorized, 20,000,000 shares
Series B convertible redeemable preferred stock liquidation value, 0.001 share of common stock, $0.01 par value; 825,000
shares designated; issued and outstanding, 10,000 shares at December 31, 2020 and December 31, 2019, respectively
      Common stock, $0.001 par value, authorized 500,000,000 shares; issued 19,389,413 and 10,528,689 shares, at December
31, 2020 and December 31, 2019, respectively; and outstanding, 19,378,333 and 10,517,609 shares, at December 31, 2020
and December 31, 2019, respectively

Additional paid-in capital
Treasury stock, at cost; 11,080 shares at December 31, 2020 and December 31, 2019 respectively
Accumulated deficit
Accumulated other comprehensive (loss) income

Total Caladrius Biosciences, Inc. stockholders' equity

Noncontrolling interests
Total equity

Total liabilities, non-controlling interests and equity

See accompanying notes to consolidated financial statements.

48

December 31,
2020

December 31,
2019

$

$

$

$

16,512  $
18,061 
758 
35,331 
57 
614 
36,002  $

1,020  $
2,486 
3,506 
254 
3,760 

14,032 
11,125 
815 
25,972 
100 
1,081 
27,153 

1,490 
4,486 
5,976 
624 
6,600 

— 

— 

19 
458,748 
(708)
(425,550)
(13)
32,496 
(254)
32,242 
36,002  $

11 
438,911 
(708)
(417,400)
2 
20,816 
(263)
20,553 
27,153 

 
 
 
 
 
 
 
 
 
 
CALADRIUS BIOSCIENCES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF OPERATIONS
(In thousands, except per share data)

Index

Operating Expenses:
Research and development
General, and administrative
Operating expenses

Operating loss

Other income:

Other income, net
Total other income, net

Net loss before benefit from income taxes and noncontrolling interests

Benefit from income taxes

Net loss

Less - net income attributable to noncontrolling interests

Net loss attributable to Caladrius Biosciences, Inc. common shareholders

Basic and diluted loss per share:
Caladrius Biosciences, Inc. common shareholders

Weighted average common shares outstanding:
Basic and diluted shares

See accompanying notes to consolidated financial statements.

49

$

$

$

$

Year Ended December 31,
2019
2020

9,253  $
9,892 
19,145 

10,797 
9,295 
20,092 

(19,145)

(20,092)

132 
132 

(19,013)
(10,872)
(8,141) $
9 
(8,150) $

740 
740 

(19,352)
— 
(19,352)
9 
(19,361)

(0.53) $

(1.88)

15,440 

10,325 

 
 
 
 
Index

Net loss

CALADRIUS BIOSCIENCES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS
(In thousands)

Other comprehensive loss:

Available for sale securities - net unrealized (loss) income
Total other comprehensive (loss) income

Comprehensive loss

Comprehensive income attributable to noncontrolling interests

Year Ended December 31,

2020

2019

$

(8,141)

$

(19,352)

(15)
(15)

34 
34 

(8,156)

(19,318)

9 

9 

Comprehensive loss attributable to Caladrius Biosciences, Inc. common stockholders

$

(8,165)

$

(19,327)

See accompanying notes to consolidated financial statements.

50

 
 
 
 
 
 
Index

Balance at December 31, 2018

Adoption of accounting standard
Net loss
Unrealized gain on marketable securities
Share-based compensation
Net proceeds from issuance of common stock

Balance at December 31, 2019
Net loss
Unrealized loss on marketable securities
Share-based compensation
Net proceeds from issuance of common stock and
warrants

Balance at December 31, 2020

CALADRIUS BIOSCIENCES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF EQUITY
(In thousands)

Series B Convertible
Preferred Stock

Common Stock

Shares

Amount
— 

10  $

— 
— 
— 
— 
— 

10  $
— 
— 
— 

— 

10  $

— 
— 
— 
— 
— 

— 
— 
— 
— 

— 

— 

Shares

Amount

9,866  $

10  $

436,433  $

— 
— 
— 
94 
569 

— 
— 
— 
— 
1 

— 
— 
— 
1,165 
1,313 

10,529  $
— 
— 
53 

11  $
— 
— 
— 

438,911  $
— 
— 
1,117 

8,807 

8 

18,720 

Additional
Paid in
Capital

Accumulated
Other
Comprehensive
Income (Loss)

Accumulated
Deficit
(397,977) $

Treasury
Stock

(32) $

Total
Caladrius
Biosciences,
Inc.
Stockholders'
Equity

Non-
Controlling
Interest in
Subsidiary

Total
Equity

(708) $

37,726  $

(272) $

37,454 

— 
— 
34 
— 
— 

2  $

— 
(15)
— 

— 

(62)
(19,361)
— 
— 
— 

— 
— 
— 
— 
— 

(62)
(19,361)
34 
1,165 
1,314 

— 
9 
— 
— 
— 

(417,400) $
(8,150)
— 
— 

(708) $
— 
— 
— 

20,816  $
(8,150)
(15)
1,117 

(263) $
9 
— 
— 

— 

— 

18,728 

— 

(62)
(19,352)
34 
1,165 
1,314 

20,553 
(8,141)
(15)
1,117 

18,728 

32,242 

19,389  $

19  $

458,748  $

(13) $

(425,550) $

(708) $

32,496  $

(254) $

See accompanying notes to consolidated financial statements.

51

 
 
 
 
 
Index

CALADRIUS BIOSCIENCES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS
(In thousands)

Cash flows from operating activities:

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

Equity-based compensation expense
Depreciation and amortization
Amortization/accretion on marketable securities
Changes in operating assets and liabilities:

Prepaid and other current assets
Other assets
Accounts payable, accrued liabilities and other liabilities

Net cash used in operating activities

Cash flows from investing activities:
Purchase of marketable securities
Sales of marketable securities
Purchases of property and equipment

Net cash (used in) provided by investing activities

Cash flows from financing activities:

Tax withholding payments on net share settlement equity awards
Net proceeds from issuance of capital stock
Net cash provided by financing activities

Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year

Cash and cash equivalents at end of year

Supplemental Disclosure of Cash Flow Information:
Cash paid during the period for:

Interest
Taxes

See accompanying notes to consolidated financial statements. 

52

Year Ended December 31,

2020

2019

$

(8,141) $

(19,352)

1,265 
63 
307 

56 
466 
(2,839)
(8,823)

(34,799)
27,542 
(20)
(7,277)

(148)
18,728 
18,580 
2,480 
14,032 
16,512  $

1,295 
65 
232 

238 
504 
(1,864)
(18,882)

(32,938)
54,370 
— 
21,432 

(130)
1,313 
1,183 
3,733 
10,299 
14,032 

—  $
— 

— 
— 

$

$

 
 
 
 
 
 
 
 
 
 
 
 
Index

Note 1 – The Business

OVERVIEW

CALADRIUS BIOSCIENCES, INC. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Caladrius  Biosciences,  Inc.  (“we,”  “us,”  "our,"  “Caladrius”  or  the  “Company”)  is  a  clinical-stage  biopharmaceutical  company  dedicated  to  the
development and commercialization of cellular therapies designed to reverse disease and/or promote the regeneration of damaged tissue. The Company is
developing first-in-class therapeutics based on the characteristics of naturally occurring autologous CD34+ cells and their ability to stimulate the growth of
new microvasculature. The Company's technology leverages these cells to enable the body's natural repair mechanisms using formulations unique to each
medical indication.

The Company's goal is to develop and commercialize products that address important unmet medical needs based on a broad and versatile portfolio of
candidates. The Company’s current product candidates include: CLBS16, the subject of both a recently completed positive Phase 2a study and a newly
initiated Phase 2b study in the U.S. for the treatment of coronary microvascular dysfunction (“CMD”); HONEDRA® (CLBS12), recipient of SAKIGAKE
designation  and  eligible  for  early  conditional  approval  in  Japan  for  the  treatment  of  critical  limb  ischemia  (“CLI”)  and  Buerger’s  Disease  based  on  the
results of an ongoing clinical trial; CLBS201, designed to assess the safety and efficacy of CD34+ cell therapy as a treatment for pre-dialysis patients with
chronic  kidney  disease  (“CKD”)  and  OLOGO™  (CLBS14),  a  Regenerative  Medicine  Advanced  Therapy  (“RMAT”)  designated  therapy  for  which  the
Company  is  in  discussion  with  the  U.S.  Food  and  Drug  Administration  (the  “FDA”)  to  finalize  a  Phase  3  protocol  of  reduced  size  and  scope  for  a
confirmatory trial in subjects with no-option refractory disabling angina (“NORDA”).
Coronavirus Considerations

In December 2019, a novel strain of coronavirus (SARS-CoV-2), which causes COVID-19, was reported to have surfaced in China. In March 2020, the
World  Health  Organization  declared  the  outbreak  of  COVID-19  to  be  a  pandemic,  and  the  world's  economies  began  to  experience  pronounced  effects.
Despite the FDA approval of multiple COVID-19 vaccines in late 2020, there remains uncertainty around the extent and duration of disruption and any
future related financial impact cannot be reasonably estimated at this time. In response to the pandemic, we have implemented work from home as well as
social distancing and other hygiene policies for employees when they must be in the office. Our clinical study of HONEDRA® in Japan has experienced
delays in enrollment due to the “State of Emergency” in effect in Japan for most of 2020 and re-implemented in Japan on Jan 7, 2021 and now extending
through March 7, 2021 covering Tokyo and other regions in response to increased number of COVID-19 patients.

Basis of Presentation

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United

States of America (“GAAP”).

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements. Estimates also affect
the reported amounts of expenses during the reporting period. The Company bases its estimates on historical experience and other assumptions believed to
be 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. The Company makes critical estimate and assumptions in determining stock-based awards values. Accordingly,
actual results could differ from those estimates and assumptions.

Principles of Consolidation

The Consolidated Financial Statements include the accounts of Caladrius Biosciences, Inc. and its wholly owned and majority owned subsidiaries and

affiliates. All intercompany activities have been eliminated in consolidation.

Note 2 – Summary of Significant Accounting Policies

Cash and Cash Equivalents

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Index

Cash and cash equivalents include short-term, highly liquid, investments with maturities of ninety days or less when purchased.

Concentration of Risks

The Company is subject to credit risk from its portfolio of cash, cash equivalents and marketable securities. Under its investment policy, the Company
limits amounts invested in such securities by credit rating, maturity, industry group, investment type and issuer, except for securities issued by the U.S.
government. Cash is held at major banks in the United States. Therefore, the Company is not exposed to any significant concentrations of credit risk from
these  financial  instruments.  The  goals  of  the  Company's  investment  policy,  in  order  of  priority,  are  as  follows:  safety  and  preservation  of  principal  and
diversification of risk, liquidity of investments sufficient to meet cash flow requirements, and a competitive after-tax rate of return.

Marketable Securities

The Company determines the appropriate classification of its marketable securities at the time of purchase and reevaluates such designation at each
balance sheet date. All of the Company's marketable securities are considered as available-for-sale and carried at estimated fair values and reported in cash
equivalents  and  marketable  securities.  Unrealized  gains  and  losses  on  available-for-sale  securities  are  excluded  from  net  income  and  reported  in
accumulated other comprehensive income (loss) as a separate component of stockholders' equity. Other income (expense), net, includes interest, dividends,
amortization of purchase premiums and discounts, realized gains and losses on sales of securities and other-than-temporary declines in the fair value of
securities, if any. The cost of securities sold is based on the specific identification method. The Company regularly reviews all of its investments for other-
than-temporary declines in fair value. The Company's review includes the consideration of the cause of the impairment, including the creditworthiness of
the security issuers, the number of securities in an unrealized loss position, the severity and duration of the unrealized losses, whether the Company has the
intent to sell the securities and whether it is more likely than not that it will be required to sell the securities before the recovery of their amortized cost
basis. When the Company determines that the decline in fair value of an investment is below its accounting basis and this decline is other-than-temporary, it
reduces the carrying value of the security it holds and records a loss for the amount of such decline.

Property and Equipment

The cost of property and equipment is depreciated over the estimated useful lives of the related assets. Depreciation is computed on the straight-line
method.  Repairs  and  maintenance  expenditures  that  do  not  extend  original  asset  lives  are  charged  to  expense  as  incurred.  The  estimated  useful  lives  of
property and equipment are as follows:

Furniture and fixtures
Computer equipment
Software
Leasehold improvements

Long-lived Assets

10 years
3 years
3 years
Life of lease

Long-lived assets consist of property and equipment. The assets are amortized on a straight line basis over their respective useful lives. The Company
reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset exceeds the fair value
of the asset. If other events or changes in circumstances indicate that the carrying amount of an asset that the Company expects to hold and use may not be
recoverable, the Company will estimate the undiscounted future cash flows expected to result from the use of the asset and/or its eventual disposition, and
recognize an impairment loss, if any. The impairment loss, if determined to be necessary, would be measured as the amount by which the carrying amount
of the assets exceeds the fair value of the assets.

Share-Based Compensation  

The  Company  expenses  all  share-based  payment  awards  to  employees,  directors,  and  consultants,  including  grants  of  stock  options,  warrants,  and
restricted stock, over the requisite service period based on the grant date fair value of the awards. Consultant awards are remeasured each reporting period
through vesting. For awards with performance-based vesting criteria, the Company estimates the probability of achievement of the performance criteria and
recognizes  compensation  expense  related  to  those  awards  expected  to  vest.  The  Company  determines  the  fair  value  of  option  awards  using  the  Black-
Scholes option-pricing model which uses both historical and current market data to estimate the fair value. This method incorporates various assumptions
such as the risk-free interest rate, expected volatility, expected dividend yield and expected life of the options or warrants. The fair value of the Company’s
restricted stock and restricted stock units is based on the closing market price of the Company’s common stock on the date of grant.

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Index

Loss Per Share

Basic loss per share is based on the weighted effect of all common shares issued and outstanding and is calculated by dividing net loss attributable to
common stockholders by the weighted average shares outstanding during the period. Diluted loss per share is calculated by dividing net loss attributable to
common stockholders by the weighted average number of common shares used in the basic loss per share calculation plus the number of common shares
that  would  be  issued  assuming  conversion  of  all  potentially  dilutive  securities  outstanding.  Diluted  loss  per  share  is  not  presented  as  such  potentially
dilutive securities are anti-dilutive to losses incurred in all periods presented.

Treasury Stock

Treasury stock purchases are accounted for under the cost method whereby the entire cost of the acquired stock is recorded as treasury stock. Gains or

losses on the subsequent reissuance of shares are credited or charged to additional paid in capital.

Research and Development Costs 

Research  and  development  (“R&D”)  expenses  include  salaries,  benefits,  and  other  headcount  related  costs,  clinical  trial  and  related  clinical
manufacturing  costs,  contract  and  other  outside  service  fees  including  sponsored  research  agreements,  and  facilities  and  overhead  costs.  The  Company
expenses the costs associated with research and development activities when incurred.

To further drive the Company’s cell therapy initiatives, the Company will continue targeting key governmental agencies, congressional committees and
not-for-profit  organizations  to  contribute  funds  for  the  Company’s  research  and  development  programs.  The  Company  accounts  for  such  grants  as  a
deduction to the related expense in research and development operating expenses when earned.

New Accounting Pronouncements

In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses, which will require companies to present assets held at amortized
cost and available for sale debt securities net of the amount expected to be collected. The guidance requires the measurement of expected credit losses to be
based on relevant information from past events, including historical experiences, current conditions and reasonable and supportable forecasts that affect
collectability. The guidance was effective for fiscal years and interim periods beginning after December 15, 2019 and early adoption was permitted. The
adoption of this guidance did not have a material impact on our consolidated financial statements.

In  July  2019,  the  FASB  issued  ASU  2019-07,  "Codification  Updates  to  SEC  Sections",  to  codify  the  SEC  releases  that  clarify  and  improve  the
disclosure  and  presentation  requirements  of  a  variety  of  codification  topics,  thereby  eliminating  certain  disclosure  requirements  that  were  redundant,
duplicative, overlapping, outdated, or superseded. For public companies, the amendments are effective upon issuance. The Company determined that the
adoption of this new accounting guidance did not have a material impact on its consolidated financial statements and footnote disclosures.

In October 2019, the FASB issued ASU 2019-12, which affects general principles within Topic 740, Income Taxes. The amendments of ASU 2019-
12 are meant to simplify and reduce the cost of accounting for income taxes. For public business entities, the amendments in this Update are effective for
fiscal  years,  and  interim  periods  within  those  fiscal  years,  beginning  after  December  15,  2020.  The  Company  believes  that  the  adoption  of  this  new
accounting guidance will not have a material impact on its financial statements and footnote disclosures.    

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Index

Note 3 – Available-for-Sale-Securities

The following table is a summary of available-for-sale securities recorded in cash and cash equivalents in the Company's Consolidated Balance Sheets

(in thousands):

Corporate debt securities
Money market funds
Municipal debt securities

Total

December 31, 2020

Gross
Unrealized
Gains

Gross
Unrealized
Losses

Estimated Fair
Value

Cost

December 31, 2019

Gross
Unrealized
Gains

Gross
Unrealized
Losses

Estimated Fair
Value

—  $
— 
—  $
—  $

(7) $

(6)
(13) $

8,399  $
7,591 
14,747  $
30,737  $

11,673  $
11,093 
— 
22,766  $

3  $

(1) $

—  $
3  $

— 
(1) $

11,675 
11,093 
— 
22,768 

Cost

8,406  $
7,591 
14,753 
30,750  $

$

$
$

Estimated  fair  values  of  available-for-sale  securities  are  generally  based  on  prices  obtained  from  commercial  pricing  services.  The  following  table

summarizes the classification of the available-for-sale debt securities on the Company's Consolidated Balance Sheets (in thousands):

Cash and cash equivalents
Marketable securities

Total

December 31, 2020

December 31, 2019

$

$

12,676  $
18,061 
30,737  $

11,643 
11,125 
22,768 

The following table summarizes the Company's portfolio of available-for-sale securities by contractual maturity (in thousands):

Less than one year
Greater than one year

Total

December 31, 2020

December 31, 2019

Amortized Cost

Estimated Fair Value

Amortized Cost

Estimated Fair Value

$

$

30,750  $
— 
30,750  $

30,737  $
— 
30,737  $

22,766  $
— 
22,766  $

22,768 
— 
22,768 

Note 4 – Property and Equipment

Property and equipment consisted of the following (in thousands):

Furniture and fixtures
Computer equipment
Leasehold improvements

Property and equipment, gross

Accumulated depreciation

Property and equipment, net

December 31,

2020

2019

$

$

26  $
254 
90 
370 
(313)

57  $

26 
247 
76 
349 
(249)
100 

The  Company’s  results  included  depreciation  expense  of  approximately  $0.1  million  and  $0.1  million  for  the  years  ended  December  31,  2020  and

2019, respectively.

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Index

Note 5 – Loss Per Share

For the years ended December 31, 2020 and 2019, the Company incurred net losses and therefore no common stock equivalents were utilized in the
calculation  of  loss  per  share  as  they  are  anti-dilutive  in  the  periods  presented.  At  December  31,  2020  and  2019,  the  Company  excluded  the  following
potentially dilutive securities (in thousands):

Stock Options
Warrants
Restricted Stock Units

Note 6 – Fair Value Measurements

December 31,

2020

2019

964 
2,638 
340 

1,044 
30 
118 

Fair value of financial assets and liabilities that are being measured and reported are defined as the exchange price that would be received to sell an
asset or paid to transfer a liability in an orderly transaction between market participants in the principal market at the measurement date (exit price). The
Company is required to classify fair value measurements in one of the following categories:

Level 1 inputs are defined as quoted prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity has the ability to

access at the measurement date.

Level 2 inputs are defined as inputs other than quoted prices included within Level 1 that are observable for the assets or liabilities, either directly or

indirectly.

Level 3 inputs are defined as unobservable inputs for the assets or liabilities. Financial assets and liabilities are classified based on the lowest level of
input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement
requires judgment and may affect the valuation of the fair value of assets and liabilities and their placement within the fair value hierarchy levels.

The Company's financial assets and liabilities that were accounted for at fair value on a recurring basis as of December 31, 2020 and December 31,

2019 were as follows (in thousands):

Level 1

Level 2

Level 3

Total

Level 1

Level 2

Level 3

Total

December 31, 2020

December 31, 2019

Assets:
Marketable securities - available for
sale

$
$

—  $
—  $

18,061  $
18,061  $

—  $
—  $

18,061 
18,061 

$
$

—  $
—  $

11,125  $
11,125  $

—  $
—  $

11,125 
11,125 

The carrying values of cash, cash equivalents, accounts payable and accrued expenses approximate fair value at December 31, 2020 and December 31,

2019, due to the short maturity nature of these items.

Note 7 – Accrued Liabilities

Accrued liabilities were as follow (in thousands):

Salaries, employee benefits and related taxes
Operating lease liabilities - current
CIRM upfront funding - current
Other

December 31,

2020

2019

$

$

1,716  $
370 
— 
400 
2,486  $

1,834 
354 
1,600 
698 
4,486 

57

 
 
Index

Note 8 – Operating Leases

The Company adopted ASU No. 2016-02, Leases (Topic 842) on January 1, 2019 and recognized leases with duration greater than 12 months on the
balance sheet using the modified retrospective approach. The Company has operating leases for two offices with terms that expire in 2022 and 2023. The
Company estimates its incremental borrowing rate at lease commencement to determine the present value of lease payments since most of the Company's
leases do not provide an implicit rate of return. The Company recognizes lease expense on a straight-line basis over the lease term. For lease agreements
entered into or reassessed after the adoption of Topic 842, the Company elected to account for non-lease components associated with its leases and lease
components as a single lease component. Each of the Company's leases includes options for the Company to extend the lease term and/or sub-lease space in
whole or in part.

Operating lease liabilities and right-of-use assets were recorded in the following captions of our balance sheet as follows (in thousands):

Right-of Use Assets:
Other assets

Total Right-of-Use Asset

Operating Lease Liabilities:
Accrued liabilities
Other long-term liabilities

Total Operating Lease Liabilities

December 31, 2020

December 31, 2019

$
$

$

$

574 
574 

370  $
254 
624  $

906 
906 

353 
624 
977 

As of December 31, 2020, the weighted average remaining lease term for our operating leases was 1.83 years, and the weighted average discount rate
for our operating leases was 9.625%. Future minimum lease payments under the lease agreements as of December 31, 2020 were as follows (in thousands):

Years ended
2021
2022
2023
Total lease payments
Less: Amounts representing interest

Present value of lease liabilities

Note 9 – Stockholders' Equity

Equity Plans

Operating Leases
414 
$
239 
26 
679 
(55)
624 

$

The  Company  has  used  long-term  incentive  plans  for  the  purpose  of  granting  equity  awards  to  employees  of  the  Company,  including  officers,  and
nonemployees, including consultants and nonemployee members of the Company's board of directors (collectively, "Participants"). The Participants may
receive awards as determined by a committee of independent members of the Company's board of directors or, to the extent authorized by such committee
with respect to certain Participants, a duly authorized employee (collectively, the "Committee"). The incentive plan currently used by the Company is the
2018  Equity  Incentive  Compensation  Plan  (the  "2018  Plan"),  which  was  adopted  by  the  stockholders  of  the  Company  in  June  2018,  and  subsequently
increased by the stockholders of the Company in June of 2020 with 2,500,000 shares authorized for issuance thereunder, plus any shares awarded under the
2015 Equity Compensation Plan (the "2015 Plan") or the Amended and Restated 2009 Equity Compensation Plan (the "2009 Plan") that are not issued due
to their subsequent forfeiture, cancellation, or other settlement thereof. Concurrent with the adoption of the 2018 Plan, no future awards will occur under
the 2015 Plan or the 2009 Plan. The awards that may be made under the 2018 Plan include: (a) incentive stock options and nonqualified stock options, (b)
shares of restricted stock, (c) restricted stock units, and (d) other kinds of equity-based compensation awards. All stock options under the 2015 Plan and
2009 Plan were granted and the 2018 Plan are granted at the fair market value of the common stock at the grant date. Stock options vest either on the date
of grant, ratably over a period determined at time of grant, or upon the accomplishment of specified business milestones, and generally expire 2, 3, or 10
years from the grant date depending on the status of the recipient as a nonemployee, employee or director of the Company. As of December 31, 2020, there

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Index

were 1,376,030 shares available for future grants under the 2018 Plan. No additional awards may be made under the 2015 Plan or the 2009 Plan.

The Company adopted an employee stock purchase plan effective January 1, 2013 and authorized 50,000 shares under the plan (the "2012 ESPP"). The
plan has two six-month offering periods per year under which eligible employees may contribute up to 15% of their compensation toward the purchase of
the Company's common stock per offering period (with a $25,000 cap per calendar year). The employee's purchase price is equal to (i) 85% of the closing
price of a share of the Company's common stock on the enrollment date of such offering period or (ii) 85% of the closing price of a share of the Company's
common stock on the Exercise Date of such Offering Period, whichever is lower. In May 2017, the Company's stockholders approved an amendment and
restatement to the 2012 ESPP (the "2017 ESPP") in order to effect an increase of authorized shares from 50,000 to 100,000. In June 2018, the Company's
stockholders approved an amendment to the 2017 ESPP (the " Amended 2017 ESPP") in order to effect an increase of authorized shares from 100,000 to
500,000. During the year ended December 31, 2020, 32,137 shares were issued under the Amended 2017 ESPP. At December 31, 2020, the Company had
347,709 shares of the Company's common stock available for future grant in connection with this plan.

Equity Issuances

Purchase Agreement

In March 2019, the Company and Lincoln Park Capital Fund, LLC (“Lincoln Park”) entered into a purchase agreement (the “Purchase Agreement”)
and a registration rights agreement (the “Registration Rights Agreement”), pursuant to which the Company has the right to sell to Lincoln Park shares of
the  Company’s  common  stock  having  an  aggregate  value  of  up  to  $26.0  million,  subject  to  certain  limitations  and  conditions  set  forth  in  the  Purchase
Agreement (the “Offering”). As consideration for entering into the Purchase Agreement, the Company issued to Lincoln Park an additional 181,510 shares
of common stock as commitment shares.

Pursuant to the Purchase Agreement, Lincoln Park purchased 250,000 shares of common stock, at a price of $4.00 per share, for a total gross purchase
price of $1,000,000 (the “Initial Purchase”) upon commencement. Thereafter, as often as every business day from and after one business day following the
date of the Initial Purchase and over the 36-month term of the Purchase Agreement the Company has the right, from time to time, at its sole discretion and
subject to certain conditions, to direct Lincoln Park to purchase up to 100,000 shares of common stock, with such amount increasing as the closing sale
price of the common stock increases; provided Lincoln Park’s obligation under any single such purchase will not exceed $2,500,000, unless the Company
and Lincoln Park mutually agree to increase the maximum amount of such single purchase (each, a “Regular Purchase”). If the Company directs Lincoln
Park to purchase the maximum number of shares of common stock it then may sell in a Regular Purchase, then in addition to such Regular Purchase, and
subject to certain conditions and limitations in the Purchase Agreement, the Company may direct Lincoln Park in an “accelerated purchase” to purchase an
additional amount of common stock that may not exceed the lesser of (i) 300%  the number of shares purchased pursuant to the corresponding Regular
Purchase or (ii) 30% of the total number of shares of the Company’s common stock traded during a specified period on the applicable purchase date as set
forth in the Purchase Agreement. Under certain circumstances and in accordance with the Purchase Agreement, the Company may direct Lincoln Park to
purchase shares in multiple accelerated purchases on the same trading day.

The Company controls the timing and amount of any sales of its common stock to Lincoln Park. There is no upper limit on the price per share that
Lincoln Park must pay for its common stock under the Purchase Agreement, but in no event will shares be sold to Lincoln Park on a day the closing price is
less than the floor price specified in the Purchase Agreement. In all instances, the Company may not sell shares of its common stock to Lincoln Park under
the purchase agreement if it would result in Lincoln Park beneficially owning more than 9.99% of its common stock.

The Purchase Agreement does not limit the Company’s ability to raise capital from other sources at the Company’s sole discretion, except that (subject
to certain exceptions) the Company may not enter into any Variable Rate Transaction (as defined in the Purchase Agreement, including the issuance of any
floating conversion rate or variable priced equity-like securities) during the 36 months after the date of the Purchase Agreement. The Company has the
right to terminate the Purchase Agreement at any time, at no cost to the Company.

As of December 31, 2020, the Company had not made any sales of common stock to Lincoln Park under the Purchase Agreement other than the Initial

Purchase.

Common Stock Sales Agreement

In February 2018, the Company entered into a common stock sales agreement with H.C. Wainwright & Co., LLC ("HCW") as sales agent, which was
subsequently amended in August 2018 (the "Sales Agreement"), in connection with an “at the market offering” under which the Company from time to
time may offer and sell shares of its common stock, having an

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aggregate offering price of not more than $25.0 million. In March 2019, subsequent to the filing of the Company's 2018 Form 10-K, the aggregate market
value of its outstanding common stock held by non-affiliates was approximately $52.8 million. Pursuant to General Instruction I.B.6 of Form S-3, since the
aggregate market value of the Company's outstanding common stock held by non-affiliates was below $75.0 million at the time of its 2018 Form 10-K
filing, the aggregate amount of securities that the Company was permitted to offer and sell at such time was reduced to $17.6 million (or a maximum of 4.8
million shares), which was equal to one-third of the aggregate market value of the Company's common stock held by non-affiliates at such time.

Subject to the terms and conditions of the Sales Agreement, HCW will use its commercially reasonable efforts consistent with its normal trading and
sales  practices  to  sell  the  shares  from  time  to  time,  based  upon  the  Company's  instructions,  including  any  price,  time  or  size  limits  specified  by  the
Company. The Company has provided HCW with customary indemnification rights, and HCW will be entitled to a commission at a fixed commission rate
equal to 3.0% of the gross proceeds per share sold. The Company has no obligation to sell any of the shares and may at any time suspend sales under the
Sales Agreement or terminate the Sales Agreement. The Sales Agreement will terminate upon the sale of all of the shares under the Sales Agreement unless
terminated earlier by either party as permitted under the Sales Agreement.

During the year-ended December 31, 2020, the Company issued 3,558,778 shares of common stock under the Sales Agreement for net proceeds of
$8.5 million. As of year-ended December 31, 2020, the Company issued 3,784,912 shares of common stock under the Sales Agreement for net proceeds of
$9.5 million since inception.

On February 12, 2021, we suspended the use of the at-the-market transactions facility (the “ATM”) and terminated the continuous offering pursuant to
Sales Agreement entered into in February 2018 with HCW. We will no longer make any sales of our common stock pursuant to the Sales Agreement unless
and until a new prospectus supplement is filed with the Securities and Exchange Commission.

Registered Direct Offerings

In  April  2020,  the  Company  entered  into  a  securities  purchase  agreement  (the  “April  Purchase  Agreement”)  with  certain  investors  (the  “April
Purchasers”). Pursuant to the terms of the April Purchase Agreement, the Company agreed to sell to the Purchasers an aggregate of 2,162,166 shares of its
common stock at a purchase price equal to $2.3125 per share. In a concurrent private placement, the Company issued to the April Purchasers warrants to
purchase an aggregate of 1,081,083 shares of its common stock. In connection with the registered direct offering and concurrent private placement, the
Company  received  gross  proceeds  of  $5.0  million.  Each  warrant  is  exercisable  for  one  share  of  common  stock  and  features  an  exercise  price  equal  to
$2.2500 per share. The warrants are exercisable immediately upon issuance and will expire five and one-half years from the issuance date.

In  May  2020,  the  Company  entered  into  a  securities  purchase  agreement  (the  “May  Purchase  Agreement”)  with  certain  investors  (the  “May
Purchasers”). Pursuant to the terms of the May Purchase Agreement, the Company agreed to sell to the May Purchasers an aggregate of 2,084,850 shares of
its common stock at a purchase price equal to $2.0625 per share. In a concurrent private placement, the Company issued to the Purchasers warrants to
purchase an aggregate of 1,042,425 shares of its common stock. In connection with the registered direct offering and concurrent private placement, the
Company  received  gross  proceeds  of  $4.3  million.  Each  warrant  is  exercisable  for  one  share  of  common  stock  and  features  an  exercise  price  equal  to
$2.0625 per share. The warrants are exercisable immediately upon issuance and will expire five and one-half years from the issuance date.

Private Placement

On July 10, 2020, the Company entered into a securities purchase agreement (the “Private Placement”) with certain investors (the “Private Placement
Purchasers”).  Pursuant  to  the  terms  of  the  Private  Placement,  the  Company  agreed  to  sell  to  the  Private  Placement  Purchasers  an  aggregate  of  969,694
shares of its common stock at a purchase price equal to $2.0625 per share, along with warrants to purchase an aggregate of 484,847 shares of its common
stock.  In  connection  with  the  Private  Placement,  the  Company  received  gross  proceeds  of  $2.0  million.  Each  warrant  is  exercisable  for  one  share  of
common stock and features an exercise price equal to $2.0625 per share. The warrants are exercisable immediately upon issuance and will expire five and
one-half years from the issuance date.

60

Index

Stock Options and Warrants

The following table summarizes the activity for stock options and warrants for the year ended December 31, 2020:

Stock Options

Warrants

Shares

Weighted
Average
Exercise Price

Weighted
Average
Remaining
Contractual
Term (Years)

Aggregate
Intrinsic Value
(In Thousands)

Shares

Weighted
Average
Exercise Price

Weighted
Average
Remaining
Contractual
Term (Years)

Aggregate
Intrinsic Value
(In Thousands)

Outstanding at December 31, 2019

1,044,417 

$

18.31 

6.06 $

— 

30,000 

$

5.89 

3.19 $

— 

Changes during the Year:
Granted
Exercised
Forfeited
Expired
Outstanding at December 31, 2020
Vested at December 31, 2020 or expected
to vest in the future

Exercisable at December 31, 2020

248,176 
— 
(86,251)
(242,642)
963,700 

949,200 

714,426 

$
$
$
$
$

$

$

3.20 
— 
3.83 
22.57 
14.64 

14.81 

18.42 

2,608,355 
— 
— 
— 
2,638,355 

2,638,355 

2,638,355 

$
$
$
$
$

$

$

2.14 
— 
— 
— 
2.18 

2.18 

2.18 

5.86 $

5.82 $

4.93 $

— 

— 

— 

4.98 $

4.98 $

4.98 $

— 

— 

— 

Restricted Stock

During the years ended December 31, 2020 and 2019, the Company issued restricted stock for services as follows ($ in thousands, except share data):

Number of Restricted Stock Issued

Value of Restricted Stock Issued

2020

2019

$

156,184 

512.3  $

123,564 

611.6 

The weighted average estimated fair value of restricted stock issued for services in the years ended December 31, 2020 and 2019 was $3.28 and $4.95
per share, respectively. The fair value of the restricted stock was determined using the Company’s closing stock price on the date of issuance. The vesting
terms of restricted stock issuances are generally between one to four years.

Restricted Stock Units

During the years ended December 31, 2020 and 2019, the Company issued restricted stock units for services as follows ($ in thousands, except share

data):

Number of Restricted Stock Units Issued

Value of Restricted Stock Units Issued

2020

2019

$

325,853 

863.0  $

184,454 

908.6 

The weighted average estimated fair value of restricted stock units issued for services in the years ended December 31, 2020 and 2019 was $2.65 and
$4.93 per share, respectively. The fair value of the restricted stock units was determined using the Company’s closing stock price on the date of issuance.
The vesting terms of restricted stock unit issuances are generally one year, or upon the achievement of performance-based milestones.

61

Index

Note 10 – Share-Based Compensation

Share-based Compensation

The Company utilizes share-based compensation in the form of stock options and restricted stock.  The following table summarizes the components of

share-based compensation expense for the years ended December 31, 2020 and 2019 ($ in thousands):

Research and development
General and administrative

Total share-based compensation expense

Year Ended December 31,

2020

2019

$

$

179  $

1,086 
1,265  $

274 
1,021 
1,295 

Total compensation cost related to unvested awards not yet recognized and the weighted-average periods over which the awards are expected to be

recognized at December 31, 2020 were as follows ($ in thousands):

Unrecognized compensation cost
Expected weighted-average period in years of compensation cost to be recognized

$

356  $
1.61

Stock Options

Restricted Stock
Units

Restricted Stock
308 
1.65

244  $
2.46

Total fair value of shares vested and the weighted average estimated fair values of shares granted for the years ended December 31, 2020 and 2019

were as follows ($ in thousands):

Total fair value of shares vested
Weighted average estimated fair value of shares granted

Valuation Assumptions

Stock Options
Year Ended December 31,

2020

2019

$

536  $
2.11 

398 
3.18 

The fair value of stock options at the date of grant was estimated using the Black-Scholes option pricing model. The expected volatility is based upon
historical volatility of the Company’s stock. The expected term for the options is based upon observation of actual time elapsed between date of grant and
exercise of options for all employees.

The range of assumptions made in calculating the fair values of stock options was as follow:

Expected term - minimum (in years)
Expected term - maximum (in years)
Expected volatility - minimum
Expected volatility - maximum
Weighted Average volatility
Expected dividend yield
Risk-free interest rate - minimum
Risk-free interest rate - maximum

62

Stock Options
Year Ended December 31,
2019
2020
6
6
6
6
74%
75%
74%
79%
74%
75%
—
—
2.35%
0.40%
2.62%
1.71%

Index

Note 11 – Research Funding

California Institute of Regenerative Medicine Grant Award

In February 2017, the California Institute for Regenerative Medicine ("CIRM") awarded the Company funds of up to $12.2 million to support the T-
Rex  Study.  The  funding  is  based  upon  the  achievement  of  certain  milestones  related  to  the  proportion  of  subjects  enrolled  in  California,  as  well  as
manufacturing and development costs incurred in California. Based on the actual number of subjects enrolled in California, the total amount of funding was
revised to $8.6 million, of which $8.2 million has been received through the grant project period completion. The Company received $5.7 million in initial
funding in May 2017, a $1.9 million milestone payment in December 2017, a $0.3 million progress payment in March 2018, and a $0.2 million progress
payment  in  May  2019,  of  which  the  total  was  amortized  over  the  estimated  award  period  through  July  2020  as  a  reduction  to  the  related  research  and
development expenses, with the final true up payment of $46 thousand received in September 2020 and recorded as a reduction to the related research and
development  expenses.  During  the  year  ended  December  31,  2020  and  December  31,  2019,  the  Company  amortized  and  recognized  $1.6  million  and
$2.7 million in credits, respectively, in research and development related to CIRM funds received.

Note 12 – Income Taxes

The provision (benefit) for income taxes is based on loss from operations before provision for income taxes and noncontrolling interests as follows ($

in thousands):

Pre-tax book income
United States

The provision (benefit) from income taxes was as follows ($ in thousands):

Current
    U.S. Federal
    State and local

Deferred
    U.S. Federal
    State and local

Total
    U.S. Federal
    State and local

63

Years Ended December 31,

2020

2019

(19,013) $
(19,013) $

(19,352)
(19,352)

Years Ended December 31,
2019
2020

—  $
— 
—  $

—  $

(10,872)
(10,872) $

—  $

(10,872)
(10,872) $

— 
— 
— 

— 
— 
— 

— 
— 
— 

$
$

$

$

$

$

$

$

Index

The provision (benefit) for income taxes is determined by applying the U.S. Federal statutory rate of 21% to income before income taxes as a result of

the following ($ in thousands):

U.S. Federal benefit at statutory rate
State and local (benefit) / expense net of U.S. federal tax
Permanent non deductible expenses for U.S. taxes
AMT credit benefit
Change in state deferred
Return to actual
Other true ups
Effect of change in deferred tax rate
Sale of New Jersey State NOL's
Valuation allowance for deferred tax assets

Tax provision (benefit)

Deferred income taxes at December 31, 2020 and 2019 consist of the following ($ in thousands):

Deferred Tax Assets:
Accumulated net operating losses (tax effected)
CIRM funding
Right of use liability
Share-based compensation
Intangibles
Accumulated depreciation
Accrued payroll
Other
Deferred tax assets

Deferred Tax Liabilities:
Right of use asset
Deferred tax liabilities

Valuation allowance

Net deferred tax asset

Years Ended December 31,
2019
2020

(3,993) $
— 
5 
— 
5,122 
— 
387 
— 
(10,872)
(1,521)
(10,872) $

(4,064)
— 
14 
— 
(4,720)
(17)
1,941 
— 
— 
6,846 
— 

December 31,

2020

2019

68,286  $
— 
176 
5,025 
131 
19 
167 
526 
74,330 

(161) $
(161)
74,169 
(74,169)

—  $

70,747 
336 
205 
3,584 
141 
9 
121 
737 
75,880 

(190)
(190)
75,690 
(75,690)
— 

$

$

$

$

$

In assessing the realizability of deferred tax assets, including the net operating loss carryforwards (NOLs), the Company assesses the available positive
and negative evidence to estimate if sufficient future taxable income will be generated to utilize its existing deferred tax assets. Based on its assessment, the
Company has provided a full valuation allowance against its net deferred tax assets as their future utilization remains uncertain at this time.

As of December 31, 2020, and 2019, the Company had approximately $264 million and $246 million, respectively, of Federal NOLs available to offset
future taxable income expiring from 2030 through 2036. As of December 31, 2020 and 2019, the Company had State NOLs available in New Jersey of $99
million  and  $187  million,  respectively,  California  of  $70  million  and  $70  million,  respectively,  and  New  York  City  of  $13  million  and  $13  million,
respectively, to offset future taxable income expiring from 2030 through 2040. In accordance with Section 382 of the Internal Revenue code, the usage of
the  Company’s  NOLs  could  be  limited  in  the  event  of  a  change  in  ownership.  The  ultimate  realization  of  deferred  tax  assets  is  dependent  upon  the
generation of future taxable income during the period when those temporary differences become deductible.

64

Index

The Company performed an analysis and determined that they have had ownership change of greater than 50% over a 3-year testing period. The last
ownership change was determined to be on June 3, 2015. Based on a market capitalization of $125 million and using an applicable federal rate of 2.5% the
annual limitation would be approximately $3.0 million. Post change losses from June 3, 2015 would not be subject to 382 limitations.

The  Company  applies  the  FASB’s  provisions  for  uncertain  tax  positions.  The  Company  utilizes  the  two-step  process  to  determine  the  amount  of
recognized tax benefit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the consolidated financial statements is the
largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. The Company recognizes
interest and penalties associated with certain tax positions as a component of income tax expense.

As of December 31, 2020, management does not believe the Company has any material uncertain tax positions that would require it to measure and
reflect the potential lack of sustainability of a position on audit in its financial statements. The Company will continue to evaluate its uncertain tax positions
in future periods to determine if measurement and recognition in its financial statements is necessary. The Company does not believe there will be any
material changes in its unrecognized tax positions over the next year.

For years prior to 2017 the federal statute of limitations is closed for assessing tax. The Company’s state tax returns remain open to examination for a

period of three to four years from date of filing.

In December 2019, the Company received preliminary approval from the New Jersey Economic Development Authority ("NJEDA") to participate in
the Technology Business Tax Certificate Transfer Program (the "Program"). The Program permits qualified companies to sell a percentage of their New
Jersey net operating losses ("NJ NOLs") to unrelated profitable corporations. On April 21, 2020, the Company received final approval from NJEDA to sell
$11.5 million of its NJ NOLs, which was subsequently sold to a qualifying and approved buyer pursuant to the Program for net proceeds of $10.9 million.
The net proceeds have been recorded as a benefit from income taxes in the consolidated financial statements.

Note 13 – Contingencies

From time to time, the Company is subject to legal proceedings and claims, either asserted or unasserted, that arise in the ordinary course of business.
While the outcome of pending claims cannot be predicted with certainty, the Company does not believe that the outcome of any pending claims will have a
material adverse effect on the Company's financial condition or operating results.

Note 14 – Subsequent Events

Registered Direct Offerings

On February 12, 2021, we entered into a Securities Purchase Agreement (the “Institutional Purchase Agreement”) with certain institutional investors
(the “Institutional Purchasers”). Pursuant to the terms of the Institutional Purchase Agreement, we sold to the Institutional Purchasers in a registered direct
offering an aggregate of 24,906,134 shares of our common stock and warrants to purchase an aggregate of 12,453,067 shares of our common stock at a
combined purchase price equal to $2.45 per share and associated warrant. Each warrant features an exercise price equal to $2.90 per share, is exercisable
immediately  upon  issuance  and  will  expire  five  years  from  the  issuance  date.  Additionally,  in  a  concurrent  non-brokered  registered  direct  offering,  we
entered  into  a  Securities  Purchase  Agreement  (the  “Additional  Purchase  Agreement”)  with  certain  accredited  investors  (the  “Additional  Purchasers”).
Pursuant to the terms of the Additional Purchase Agreement, we sold to the Additional Purchasers an aggregate of 1,632,652 shares of our common stock
and  warrants  to  purchase  an  aggregate  of  816,326  shares  of  our  common  stock  at  a  combined  purchase  price  equal  to  $2.45  per  share  and  associated
warrant. Each warrant features an exercise price equal to $2.90 per share, is exercisable immediately upon issuance and will expire five years from the
issuance date. The closing of the offerings occurred on February 17, 2021. In connection with the registered direct offerings, we received net proceeds of
approximately $60.7 million.

Sales Pursuant to Common Stock Sales Agreement

On February 12, 2021, we suspended the use of the at-the-market transactions facility (the “ATM”) and terminated the continuous offering pursuant to
the Common Stock Sales Agreement (“Sales Agreement”) entered into in February 2018 with H.C. Wainwright & Co., LLC (“HCW”). In accordance with
the terms of the Sales Agreement, we could offer and sell shares of our common stock having an aggregate offering price of up to $25.0 million from time
to time through HCW pursuant to the ATM program. As of February 12, 2021, we had sold an aggregate of 3,784,912 shares of our common stock pursuant
to  the  Sales  Agreement  for  aggregate  gross  proceeds  of  $9.5  million.  We  will  no  longer  make  any  sales  of  our  common  stock  pursuant  to  the  Sales
Agreement unless and until a new prospectus supplement is filed with the Securities and Exchange Commission.

65

Private Placement Offering

    On January 21, 2021, the Company entered into a securities purchase agreement (the “January Private Placement”) with certain investors (the “January
Purchasers”). Pursuant to the terms of the January Private Placement, the Company agreed to sell to the January Purchasers an aggregate of 12,500,000
shares of its common stock at a purchase price equal to $2.00 per share, along with warrants to purchase an aggregate of 6,250,000 shares of its common
stock. In connection with the January Private Placement, the Company received gross proceeds of $25.0 million. Each warrant is exercisable for one share
of common stock and features an exercise price equal to $2.90 per share. The warrants are exercisable immediately upon issuance and will expire five and
one-half years from the issuance date.

Warrant Exercises

Subsequent to December 31, 2020 the company issued 801,148 shares of common stock for net proceeds of $1.8 million in connection with warrant

exercises associated with the April Purchase Agreement and May Purchase Agreement.

ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE.

Not applicable.

ITEM 9A.  CONTROLS AND PROCEDURES.  

Disclosure Controls and Procedures

Disclosure  controls  and  procedures  are  the  Company’s  controls  and  other  procedures  that  are  designed  to  ensure  that  information  required  to  be
disclosed in the reports that we file or submit under the Securities Exchange Act of 1934 (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities
Exchange  Act  of  1934),  as  amended  (the  “Exchange  Act”)  is  recorded,  processed,  summarized  and  reported  within  the  time  periods  specified  in  the
Securities and Exchange Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed
to ensure that information required to be disclosed in the reports that we file under the Exchange Act is accumulated and communicated to management,
including the Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure. In designing and
evaluating the disclosure controls and procedures, 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. Due to the inherent limitations of control systems, not all misstatements
may be detected. These inherent limitations include the realities that judgments in decision-making can be faulty and that breakdowns can occur because of
a simple error or mistake. Additionally, controls can be circumvented by the individual acts of some persons, by collusion of two or more people, or by
management override of the control. Controls and procedures can only provide reasonable, not absolute, assurance that the above objectives have been met.

On  February  22,  2021,  we  carried  out  an  evaluation,  with  the  participation  of  our  management,  including  our  Chief  Executive  Officer  and  Chief
Compliance  Officer,  of  the  effectiveness  of  the  Company’s  disclosure  controls  and  procedures  as  defined  in  Rules  13a-15(e)  and  15d-15(e)  under  the
Securities  Exchange  Act  of  1934.  Based  on  that  evaluation,  our  Chief  Executive  Officer/Principal  Financial  Officer  concluded  that  the  Company’s
disclosure controls and procedures were effective, at the reasonable assurance level, in ensuring that information required to be disclosed by the Company
in the reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the
SEC’s  rules  and  forms  and  is  accumulated  and  communicated  to  management,  including  the  Chief  Executive  Officer  and  Chief  Compliance  Officer,  as
appropriate to allow timely decisions regarding required disclosure.

Internal Control Over Financial Reporting

Management’s Annual Report on Internal Control Over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rule 13a-15(f) and

15d-15(f) under the Securities Exchange Act of 1934.

Our internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and
the preparation of financial statements for external purposes in accordance with generally accepted accounting principles and includes those policies and
procedures that:

•

Pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the
Company;

Index

•

•

Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally
accepted  accounting  principles,  and  that  receipts  and  expenditures  of  the  Company  are  being  made  only  in  accordance  with  authorizations  of
management and the board of directors of the Company; and

Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the Company’s assets that
could have a material effect on the financial statements.

Because  of  its  inherent  limitations,  internal  control  over  financial  reporting  may  not  prevent  or  detect  misstatements.  Also,  projections  of  any
evaluation  of  effectiveness  to  future  periods  are  subject  to  risk  that  controls  may  become  inadequate  because  of  changes  in  conditions  or  because  of
declines in the degree of compliance with policies or procedures.

Our  management  assessed  the  effectiveness  of  the  Company’s  internal  control  over  financial  reporting  as  of  December  31,  2020.  In  making  this
assessment, our management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”) in Internal
Control-Integrated Framework (2013).

As of December 31, 2020, based on management’s assessment, the Company’s internal control over financial reporting was effective.

Changes in Internal Control over Financial Reporting

There have been no changes in the Company’s internal control over financial reporting that occurred during the quarter ended December 31, 2020 that

have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.

ITEM 9B. OTHER INFORMATION.

None.

67

Index

PART III

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

The  response  to  this  item  is  incorporated  by  reference  from  the  discussion  responsive  thereto  under  the  captions  "Management  and  Corporate  and
Governance Matters," "Section 16(a) Beneficial Ownership Reporting Compliance," and "Code of Conduct and Ethics" in the Company's Proxy Statement
for the 2021 Annual Meeting of Stockholders.

ITEM 11. EXECUTIVE COMPENSATION

The  response  to  this  item  is  incorporated  by  reference  from  the  discussion  responsive  thereto  under  the  caption  “Executive  Officer  and  Director

Compensation,” in the Company’s Proxy Statement for the 2021 Annual Meeting of Stockholders.

ITEM  12.  SECURITY  OWNERSHIP  OF  CERTAIN  BENEFICIAL  OWNERS  AND  MANAGEMENT  AND  RELATED  STOCKHOLDER
MATTERS

The  response  to  this  item  is  incorporated  by  reference  from  the  discussion  responsive  thereto  under  the  captions  “Security  Ownership  of  Certain
Beneficial Owners and Management” and “Equity Compensation Plan Information” in the Company’s Proxy Statement for the 2021 Annual Meeting of
Stockholders.

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE

The response to this item is incorporated by reference from the discussion responsive thereto under the captions “Certain Relationships and Related

Transactions” and “Management and Corporate Governance Matters” in the Company’s Proxy Statement for the 2021 Annual Meeting of Stockholders.

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

The response to this item is incorporated by reference from the discussion responsive thereto under the caption “Independent Public Accountants” in

the Company’s Proxy Statement for the 2021 Annual Meeting of Stockholders.

68

Index

PART IV

ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES.

The following documents are being filed as part of this Report:

(a)(1) FINANCIAL STATEMENTS:

Reference is made to the Index to Financial Statements on Page 48 of this Annual Report on Form 10-K.

All other schedules have been omitted because the required information is not present or is not present in amounts sufficient to require submission of

the schedule, or because the information required is included in the Financial Statements or Notes thereto.

69

Index

(a)(3) EXHIBITS:

The following is a list of exhibits filed (or furnished, where specified) as part of this Annual Report on Form 10-K. Exhibits that were previously filed
are described below and are incorporated by reference. For exhibits incorporated by reference, the location of the exhibit in the previous filing is indicated.

Exhibit

Description

3.1

3.2

3.3

4.1

4.2

4.3

4.4

4.5

4.6

4.7

10.1

10.2

10.3 +

10.4

10.5 +

10.6 +

Amended and Restated Certificate of Incorporation of Caladrius Biosciences, Inc., as amended, effective July 27, 2016
(filed as Exhibit 3.1 to the Company’s on Form 10-Q for the quarter ended June 30, 2016, filed with the SEC on August 9,
2016).

Amended  and  Restated  By-Laws  of  the  Caladrius  Biosciences,  Inc.  as  amended,  effective  as  of  July  27,  2016  (filed  as
Exhibit 3.2 to the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2016, filed with the SEC on
August 9, 2016).

Amendments to Amended and Restated Bylaws of Caladrius Biosciences, Inc., effective as of September 18, 2017 (filed as
Exhibit 3.1 to the Company's Current Report on Form 8-K, filed with the SEC on September 21, 2017).

Form of Trust Indenture (filed as Exhibit 4.5 to the Company's Registration Statement on Form S-3, File No. 333-206175,
filed with the SEC on August 6, 2015).

Form  of  Warrant  (filed  as  Exhibit  4.1  to  the  Company's  Quarterly  Report  on  Form  10-Q,  filed  with  the  SEC  on  May  5,
2016).

Description of Capital Stock.

Form of Warrant (filed as Exhibit 4.1 to the Company's Current Report on Form 8-K, filed with the SEC on April 24, 2020).

Form of Warrant (filed as Exhibit 4.1 to the Company's Current Report on Form 8-K, filed with the SEC on May 26, 2020).

Form of Warrant (filed as Exhibit 4.1 to the Company's Current Report on Form 8-K, filed with the SEC on July 10, 2020).

Form of Warrant (filed as Exhibit 4.1 to the Company's Current Report on Form 8-K, filed with the SEC on January 25,
2021).

Director  Compensation  Policy  (filed  as  Exhibit  10.1  to  the  Company’s  Annual  Report  on  Form  10-K  for  the  year  ended
December 31, 2018, filed with the SEC on March 22, 2018 and amended on April 2, 2018).

2015 Equity Compensation Plan (filed as Annex A to the Company’s Definitive Proxy Statement filed on Schedule 14A,
filed with the SEC on June 8, 2015).

2017 Employee Stock Purchase Plan (filed as Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q filed with the
SEC on August 10, 2017).

Form of Indemnification Agreement for executive officers (filed as Exhibit 10.44 to the Company's Annual Report on Form
10-K for the fiscal year ended December 31, 2014 as filed with the SEC on March 2, 2015).

Employment Agreement, dated as of January 5, 2015 and effective on January 5, 2015, by and between the Company and
David J. Mazzo, Ph.D. (filed as Exhibit 10.2 to the Company's Current Report on Form 8-K filed on January 5, 2015).

Amendment, dated as of January 16, 2015, to Employment Agreement, dated as of January 5, 2015 and effective on January
5, 2015, by and between the Company and David J. Mazzo, Ph.D. (filed as Exhibit 10.2 to the Company's Current Report
on Form 8-K filed on January 16, 2015).

70

Index

10.7 +

10.8 +

10.9 +

10.10 +

10.11 +

10.12 +

10.13 +

10.14 +

10.15 +

10.16 +

10.17 +

10.18 +

14.1

Amendment to Employment Agreement, dated as of July 25, 2016, by and between the Company and David J. Mazzo, PhD
(filed as Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q. for the quarter ended June 30, 2016, filed with the
SEC on August 9, 2016).

Amendment to Employment Agreement with David J. Mazzo, effective September 18, 2017 (filed as Exhibit 10.1 to the
Company’s Current Report on Form 8-K filed with the SEC on September 21, 2017).

Amendment  to  Employment  Agreement  with  David  J.  Mazzo,  dated  December  6,  2018  (filed  as  Exhibit  10.1  to  the
Company’s Current Report on Form 8-K filed with the SEC on December 7, 2018).

Employment Agreement, dated as of August 9, 2016, by and between Caladrius Biosciences, Inc. and Douglas W. Losordo,
MD (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K filed with the SEC on August 9, 2016).

Amendment  to  Employment  Letter  with  Doug  Losordo,  effective  November  1,  2017  (filed  as  Exhibit  10.1  to  the
Company’s Current Report on Form 8-K filed with the SEC on November 1, 2017).

Form of Purchase Agreement, dated April 23, 2020, by and between Caladrius Biosciences, Inc. and each purchaser
identified on the signature pages thereto (filed as Exhibit 10.1 to the Company's Current Report on Form 8-K, filed with the
SEC on April 24, 2020).

Placement  Agent  Agreement,  dated  November  5,  2019,  as  subsequently  amended  on  each  of  March  11,  2020,  April  23,
2020 and May 25, 2020, by and between Caladrius Biosciences, Inc. and H.C. Wainwright & Co., LLC (filed as Exhibit
10.2 to the Company's Current Report on Form 8-K, filed with the SEC on May 26, 2020).

Form  of  Purchase  Agreement,  dated  May  25,  2020,  by  and  between  Caladrius  Biosciences,  Inc.  and  and  each  purchaser
identified on the signature pages thereto (filed as Exhibit 10.1 to the Company's Current Report on Form 8-K, filed with the
SEC on May 26, 2020).

Form of Purchase Agreement, dated July 10, 2020, by and between Caladrius Biosciences, Inc. and each purchaser
identified on the signature pages thereto (filed as Exhibit 10.1 to the Company's Current Report on Form 8-K, filed with the
SEC on July 10, 2020).

Form of Registration Rights Agreement, dated July 10, 2020, by and between Caladrius Biosciences, Inc. and each
purchaser identified on the signature pages thereto (filed as Exhibit 10.2 to the Company's Current Report on Form 8-K,
filed with the SEC on July 10, 2020).

Form of Purchase Agreement, dated January 21, 2021, by and between Caladrius Biosciences, Inc. and certain Investors, as
defined therein (filed as Exhibit 10.1 to the Company's Current Report on Form 8-K, filed with the SEC on January 25,
2021).

Form of Registration Rights Agreement, dated January 21, 2021, by and between Caladrius Biosciences, Inc. and each
purchaser identified on the signature pages thereto (filed as Exhibit 10.2 to the Company's Current Report on Form 8-K,
filed with the SEC on January 25, 2021).

Code of Ethics for Senior Financial Officers (filed as Exhibit 14.1 to the Company's Annual Report on Form 10-K for the
year ended December 31, 2018 filed with the SEC on March 14, 2019).

21.1 †

Subsidiaries of Caladrius Biosciences, Inc.

23.1 †

Consent of Grant Thornton LLP

31.1 †

32 †

Certification of Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer pursuant to
Section 302 of the Sarbanes-Oxley Act of 2002

Certification of Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer pursuant to 18
U.S.C. Section 1350, as adopted pursuant Section 302 of the Sarbanes-Oxley Act of 2002

71

Index

101.INS †

XBRL Instance Document

101.SCH †

101.CAL †

101.DEF †

101.LAB †

101.PRE †

+

†

††

(1)

XBRL Taxonomy Extension Schema

XBRL Taxonomy Extension Calculation Linkbase

XBRL Taxonomy Extension Definition Linkbase

XBRL Taxonomy Extension Label Linkbase

XBRL Taxonomy Extension Presentation Linkbase

Management contract or compensatory plan, contract or arrangement required to be filed as an exhibit to this Form 10-K
pursuant to Item 15(b) of Form 10-K.
Filed herewith.

Furnished herewith.

Certain portions of this exhibit were omitted based upon a request for confidential treatment, and the omitted portions were
filed separately with the SEC on a confidential basis.

ITEM 16. FORM 10-K SUMMARY

None.

72

Index

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on

its behalf by the undersigned, thereunto duly authorized, in Basking Ridge (Bernards Township), State of New Jersey, on February 25, 2021.

SIGNATURES

  CALADRIUS BIOSCIENCES, INC.

By: /s/ David J. Mazzo, PhD

Name: David J. Mazzo
Title: President and Chief Executive Officer (Principal Executive
Officer, Principal Financial Officer and Principal Accounting
Officer)

Pursuant  to  the  requirements  of  the  Securities  Exchange  Act  of  1934,  this  report  has  been  signed  below  by  the  following  persons  on  behalf  of  the

registrant and in the capacities and on the dates indicated.

Signature

Title

Date

/s/ David J. Mazzo
David J. Mazzo, PhD
/s/ Gregory B. Brown
Gregory B. Brown, MD
/s/ Steven S. Myers
Steven S. Myers
/s/ Steven M. Klosk
Steven M. Klosk
/s/ Peter G. Traber
Peter G. Traber, MD
/s/ Cynthia Schwalm
Cynthia Schwalm
/s/ Anne Whitaker
Anne Whitaker
/s/ Michael Davidson
Michael Davidson

Director, and President and Chief Executive Officer (Principal
Executive Officer, Principal Financial Officer and Principal
Accounting Officer)

  Chairman of the Board of Directors

Director

Director

Director

Director

Director

Director

73

February 25, 2021

February 25, 2021

February 25, 2021

February 25, 2021

February 25, 2021

February 25, 2021

February 25, 2021

February 25, 2021

 
   
 
 
 
 
   
   
 
 
 
 
 
 
DESCRIPTION OF CAPITAL STOCK OF CALADRIUS BIOSCIENCES, INC.

Exhibit 4.3

The  following  is  a  summary  of  all  material  characteristics  of  our  capital  stock  as  set  forth  in  our  certificate  of  incorporation  and  bylaws,  and  our
outstanding  warrants.  The  summary  does  not  purport  to  be  complete  and  is  qualified  in  its  entirety  by  reference  to  our  certificate  of  incorporation  and
bylaws, which are incorporated by reference as exhibits to the Annual Report on Form 10-K to which this description is an exhibit.

Authorized Capital Stock

Our authorized capital stock consists of 500,000,000 shares of common stock, par value $0.001 per share and 20,000,000 shares of preferred stock, par

value $0.01 per share.

Common Stock    

The  holders  of  our  common  stock  are  entitled  to  one  vote  per  share  in  the  election  of  directors  and  on  all  other  matters  on  which  stockholders  are
entitled or permitted to vote. The holders of our common stock are not entitled to cumulative voting rights. Therefore, holders of a majority of the shares
voting for the election of directors can elect all of the directors. Subject to the terms of any outstanding series of preferred stock, the holders of our common
stock are entitled to dividends in the amounts and at times as may be declared by the Board of Directors out of funds legally available. Upon liquidation or
dissolution,  holders  of  our  common  stock  are  entitled  to  share  ratably  in  all  net  assets  available  for  distribution  to  stockholders  after  payment  of  any
liquidation preferences to holders of our preferred stock. The holders of our common stock have no redemption, conversion or preemptive rights.

As of March 5, 2020, we had 59,505,261 shares of common stock issued and outstanding, exclusive of existing convertible preferred stock, options

and warrants.

Preferred Stock

Our Board of Directors has the authority to issue up to 20,000,000 shares of preferred stock with such designations, rights, and preferences as may be
determined  from  time  to  time  by  our  Board  of  Directors.  Accordingly,  our  Board  of  Directors  is  empowered,  without  stockholder  approval,  to  issue
preferred stock with dividend, liquidation, conversion, voting, or other rights that could adversely affect the voting power or other rights of the holders of
our common stock. The issuance of preferred stock could have the effect of restricting dividends on our common stock, diluting the voting power of our
common stock, impairing the liquidation rights of our common stock, or delaying or preventing a change in control of our company, all without further
action by our stockholders.

As of March 5, 2020, there were 10,000 shares of our Series B Convertible Redeemable Preferred Stock, $0.01 par value per share (“Series B Preferred

Stock”), issued and outstanding.

Series B Preferred Stock

The Series B Preferred Stock ranks pari passu with our common stock with respect to the payment of dividends and to the distribution of assets upon

liquidation, dissolution or winding up.

So  long  as  any  shares  of  the  Series  B  Preferred  Stock  are  outstanding,  no  dividend  shall  be  declared  or  paid  or  set  aside  for  payment  or  other
distribution declared or made upon our common stock or upon any other stock ranking junior to, or on a parity with, the Series B Preferred Stock as to
dividends or upon liquidation, dissolution or winding up, unless, in the case of our preferred stock, the same dividend is declared, paid or set aside for
payment on all outstanding shares of the Series B Preferred Stock or in the case of our common stock, ten times such dividend per share is declared, paid or
set aside for payment on each outstanding share of the Series B Preferred Stock.

Except as otherwise provided by law, each share of the Series B Preferred Stock has the same voting rights as ten shares of our common stock and the

holders of the Series B Preferred Stock and the common stock shall vote together as one class on all matters.

The holder of any share of Series B Preferred Stock has the right, at such holder’s option, to convert such share into one one-hundredth of a fully paid

and non-assessable share of our common stock, subject to adjustment.

In  the  event  of  any  voluntary  or  involuntary  dissolution,  liquidation  or  winding  up  of  our  Company,  after  any  distribution  of  assets  is  made  to  the
holders of any other class or series of stock that ranks prior to the Series B Preferred Stock in respect of distributions upon the liquidation of the Company,
the  holder  of  each  share  of  Series  B  Preferred  Stock  then  outstanding  shall  be  entitled  to  be  paid  out  of  our  assets  available  for  distribution  to  our
stockholders, an amount on a pari passu basis equal to ten times the amount per share distributed to the holders of our common stock. After payment of the
full amount of the distribution

to which they are entitled, the holders of shares of the Series B Preferred Stock will not be entitled to any further participation in any distribution of assets
by the Company.

Shares of Series B Preferred Stock issued and reacquired by us shall have the status of authorized and unissued shares of preferred stock, undesignated

as to series, subject to later issuance.

Holders of shares of Series B Preferred Stock are not entitled to any preemptive or subscription rights in respect of any securities of the corporation.

Options and Restricted Stock Units

As of March 5, 2020, we had outstanding options to purchase an aggregate of 1,280,193, shares of our common stock with exercise prices ranging
from $3.01 to $174.00 per share, with an approximate weighted average exercise price of $15.54 per share. The shares of our common stock underlying all
such options are registered with the SEC.

As of March 5, 2020, we had 313,442 restricted stock units issued and outstanding.

Warrants

As of March 5, 2020, we had outstanding warrants to purchase an aggregate of 30,000 shares of our common stock with an exercise price of $5.89. On
March 11, 2016, we entered into a Consent and Third Amendment to Loan and Security Agreement (the “Amendment”) with Oxford Finance, LLC (the
“Lender”). In connection with the Amendment, we issued to the Lender warrants to purchase an aggregate of 30,000 shares of common stock (the “Lender
Warrants”),  which  are  exercisable  for  a  period  of  7  years  from  the  issuance  date  at  an  exercise  price  of  $5.89  per  share.  The  shares  of  common  stock
underlying such warrants have been registered for resale.

Anti-Takeover Effects of Certain Provisions of Delaware Law and Our Certificate of Incorporation and Bylaws

Our Amended and Restated Certificate of Incorporation and bylaws contain some provisions that could make our acquisition by means of a tender or

exchange offer, a proxy contest or otherwise more difficult. These provisions are summarized below.

Special Meetings. Our bylaws provide that special meetings of our stockholders may, unless otherwise prescribed by law, be called by our Chairman of
the Board (if any), our Board of Directors or our Chief Executive Officer and shall be held at such place, on such date and at such time as shall be fixed by
our Board of Directors or the person calling the meeting. Business transacted at any special meeting shall be limited to matters relating to the purpose or
purposes stated in the notice of the meeting.

Undesignated Preferred Stock. The ability to authorize undesignated preferred stock makes it possible for our Board of Directors to issue preferred
stock with voting or other rights or preferences that could impede the success of any attempt to acquire us. The ability to issue preferred stock may have the
effect of deferring hostile takeovers or delaying changes in control or management of our company.

Delaware  Anti-Takeover  Statute.  We  are  subject  to  the  provisions  of  Section  203  of  the  Delaware  General  Corporation  Law  regulating  corporate
takeovers. In general, Section 203 prohibits a publicly held Delaware corporation from engaging in a business combination with an interested stockholder
for a period of three years following the date the person became an interested stockholder unless:

•

prior to the date of the transaction, the board of directors of the corporation approved either the business

        combination or the transaction which resulted in the stockholder becoming an interested stockholder;

•

•

upon completion of the transaction that resulted in the stockholder becoming an interested stockholder, the
stockholder owned at least 85% of the voting stock of the corporation outstanding at the time the transaction
commenced, excluding for purposes of determining the number of shares outstanding (1) shares owned by
persons who are directors and also officers and (2) shares owned by employee stock plans in which employee
participants do not have the right to determine confidentially whether shares held subject to the plan will be
tendered in a tender or exchange offer; and

on or subsequent to the date of the transaction, the business combination is approved by the board and authorized
at an annual or special meeting of stockholders, and not by written consent, by the affirmative vote of at least 66
2/3% of the outstanding voting stock which is not owned by the interested stockholder.

Generally,  a  business  combination  includes  a  merger,  asset  or  stock  sale,  or  other  transaction  resulting  in  a  financial  benefit  to  the  interested
stockholder. An interested stockholder is a person who, together with affiliates and associates, owns or, within three years prior to the determination of
interested stockholder status, owned 15% or more of a corporation’s outstanding voting securities. We expect the existence of this provision to have an anti-
takeover  effect  with  respect  to  transactions  our  Board  of  Directors  does  not  approve  in  advance.  We  also  anticipate  that  Section  203  may  discourage
attempted acquisitions that might result in a premium over the market price for the shares of our common stock held by stockholders.

The provisions of Delaware law, our Amended and Restated Certificate of Incorporation and our bylaws could have the effect of discouraging others
from attempting hostile takeovers and, as a consequence, they may also inhibit temporary fluctuations in the market price of our common stock that often
result from actual or rumored hostile takeover attempts. These provisions may also have the effect of preventing changes in our management. It is possible
that these provisions could make it more difficult to accomplish transactions that stockholders may otherwise deem to be in their best interests.

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We  have  issued  our  report  dated  February  25,  2021,  with  respect  to  the  consolidated  financial  statements  included  in  the  Annual  Report  of  Caladrius
Biosciences, Inc. on Form 10-K for the year ended December 31, 2020. We consent to the incorporation by reference of said report in the Registration
Statements  of  Caladrius  Biosciences,  Inc.  on  Form  S-1  (File  No  333-239302),  Forms  S-3  (File  No.  333-196702,  File  No.  333-206175,  File  No.  333-
210664, File No. 333-214607, File No. 333-220354, File No. 333-226319, File No. 333-248100, and File No. 333-252560) and on Forms S-8 (File No.
333-107438, File No. 333-144265, File No. 333-159282, File No. 333-162733, File No. 333-173854, File No. 333-181365, File No. 333- 184927, File No.
333-191572, File No. 333-205662, File No. 333-212202, File No. 333-215455, File No. 333-218642, File No. 333-222410, File No. 333-225743, File No.
333-225744 and File No. 333-248101).

Exhibit 23.1

/s/GRANT THORNTON LLP

New York, New York
February 25, 2021

CERTIFICATIONS UNDER SECTION 302

Exhibit 31.1

 I, David J. Mazzo, PhD, certify that:

1.  I have reviewed this Annual Report on Form 10-K of Caladrius Biosciences, Inc.;

2.  Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in
light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.  Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition,
results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.  The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-
15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a)    Designed  such  disclosure  controls  and  procedures,  or  caused  such  disclosure  controls  and  procedures  to  be  designed  under  our  supervision,  to  ensure  that
material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the
period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide
reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally
accepted accounting principles;

c)  Evaluated  the  effectiveness  of  the  registrant's  disclosure  controls  and  procedures  and  presented  in  this  report  our  conclusions  about  the  effectiveness  of  the
disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the
registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal
control over financial reporting; and

5.  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)   All  significant  deficiencies  and  material  weaknesses  in  the  design  or  operation  of  internal  control  over  financial  reporting  which  are  reasonably  likely  to
adversely affect the registrant's ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial
reporting.

Date: February 25, 2021

/s/ David J. Mazzo, PhD    
Name: David J. Mazzo, PhD
Title: President and Chief Executive Officer 
(Principal Executive Officer, Principal Financial Officer and Principal 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

In connection with the Annual Report on Form 10-K of Caladrius Biosciences, Inc. (the “Company”) for the year ended December 31, 2020 filed with the
Securities and Exchange Commission on the date hereof (the “Report”), I, David J. Mazzo, Chief Executive Officer of the Company, certify, pursuant to 18
U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, to my knowledge that:

1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 as amended; and

2. The information contained in the Report fairly presents, in all material respects, the financial condition of the Company as of the dates presented

and the results of operations of the Company for the periods presented.

Dated:  February 25, 2021

/s/ David J. Mazzo, PhD
David J. Mazzo, PhD
President and Chief Executive Officer (Principal
Executive Officer, Principal Financial Officer and
Principal Accounting Officer)

The foregoing certification is being furnished solely pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a) and (b) of Section 1350,
Chapter 63 of Title 18, United States Code) and is not being filed as part of the Form 10-Q or as a separate disclosure document.