Quarterlytics / Healthcare / Biotechnology / Capricor Therapeutics, Inc.

Capricor Therapeutics, Inc.

capr · NASDAQ Healthcare
Claim this profile
Ticker capr
Exchange NASDAQ
Sector Healthcare
Industry Biotechnology
Employees 160
← All annual reports
FY2021 Annual Report · Capricor Therapeutics, Inc.
Sign in to download
Loading PDF…
Table of Contents

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 10-K

☑ Annual Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

for the fiscal year ended December 31, 2021

☐ 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: 001-34058

or

CAPRICOR THERAPEUTICS, INC.
(Exact Name Of Registrant As Specified In Its Charter)

Delaware
(State or other jurisdiction of
incorporation or organization)

88-0363465
(I.R.S. Employer Identification No.)

10865 Road to the Cure, Suite 150, San Diego, California 92121
(Address of principal executive offices including zip code)

(310) 358-3200
(Registrant’s telephone number, including area code)

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

Title of Each Class

Common Stock, par value $0.001 per share

Trading Symbol(s)

CAPR

Name of Each Exchange on Which Registered

The Nasdaq Capital Market

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

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. ☐ Yes ☑ No

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. ☐ Yes ☑ No

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

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

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

Large accelerated filer
Non-accelerated filer

☐  
☑  

Accelerated filer
Smaller reporting company
Emerging growth company

☐
☑
☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial
accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial
reporting under Section 404(b) of the Sarbanes-Oxley Act (15 USC. 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 common stock held by non-affiliates of the registrant as of June 30, 2021 was approximately $115,331,070, based on the last
reported sale of the registrant’s common stock on The Nasdaq Capital Market on June 30, 2021 of $5.13 per share.

As of March 9, 2022, there were 24,298,406 shares of the registrant’s common stock, par value $0.001 per share, issued and outstanding.

DOCUMENTS INCORPORATED BY REFERENCE

Part III of this Annual Report on Form 10-K incorporates information by reference from the definitive proxy statement for the registrant’s 2022 Annual Meeting of Stockholders.

 
 
 
 
 
 
 
Table of Contents

TABLE OF CONTENTS

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

Part II
Item 5.

Item 6.
Item 7.
Item 7A.
Item 8.
Item 9.
Item 9A.
Item 9B.

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

Part IV
Item 15.
Item 16.

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

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

Equity Securities

Reserved
Management’s Discussion and Analysis of Financial Condition and Results of Operations
Quantitative and Qualitative Disclosures About Market Risk
Financial Statements and Supplementary Data
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
Controls and Procedures
Other Information

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

Exhibits and Financial Statement Schedules
Form 10-K Summary

SIGNATURES
INDEX OF EXHIBITS FILED WITH THIS REPORT

2

Page
4
4
29
74
75
75
75

76

76
77
78
88
89
115
115
116

116
116
116
116
116
116

116
116
121

122

 
 
 
 
 
 
 
 
 
 
Table of Contents

References to “the Company,” “Capricor Therapeutics,” “we,” “us” or “our” in this Annual Report on Form 10-K
refer to Capricor Therapeutics, Inc., a Delaware corporation, and its subsidiaries, unless the context indicates otherwise.
References to “Capricor” in this Annual Report on Form 10-K refer to our wholly owned subsidiary, Capricor, Inc., unless
the context indicates otherwise.

FORWARD-LOOKING STATEMENTS

This Annual Report on Form 10-K contains “forward-looking statements” within the meaning of Section 27A of
the Securities Act of 1933, or the Securities Act, and Section 21E of the Securities Exchange Act of 1934, or the Exchange
Act. The forward-looking statements are only predictions and provide our current expectations or forecasts of future events
and  financial  performance  and  may  be  identified  by  the  use  of  forward-looking  terminology,  including  the  terms
“believes,”  “estimates,”  “anticipates,”  “expects,”  “plans,”  “potential,”  “projects,”  “intends,”  “may,”  “will”  or
“should”  or,  in  each  case,  their  negative,  or  other  variations  or  comparable  terminology,  though  the  absence  of  these
words does not necessarily mean that a statement is not forward-looking. Forward-looking statements include all matters
that  are  not  historical  facts  and  include,  without  limitation,  statements  about  the  development  of  our  drug  candidates,
including when we expect to undertake, initiate and complete clinical trials of our product candidates; expectation of or
dates  for  commencement  of  clinical  trials,  investigational  new  drug  filings,  similar  plans  or  projections;  the  regulatory
approval  of  our  drug  candidates;  our  ability  to  achieve  product  milestones  and  to  receive  milestone  payments  from
commercial partners; our use of clinical research centers, third party manufacturers and other contractors; our ability to
find  collaborative  partners  for  research,  development  and  commercialization  of  potential  products;  our  or  a  designated
third party’s ability to manufacture products for clinical and commercial use; our ability to protect our patents and other
intellectual property; our ability to market any of our products; our projected operating losses; the impact of taxes on our
business,  including  our  ability  to  utilize  net  operating  losses;  our  ability  to  utilize  our  ability  to  compete  against  other
companies  and  research  institutions;  the  effect  of  potential  strategic  transactions  on  our  business;  acceptance  of  our
products  by  doctors,  patients  or  payors  and  the  availability  of  reimbursement  for  our  product  candidates;  our  ability  to
attract and retain key personnel; the volatility of our stock price; our ability to continue as a going concern; and other
risks  and  uncertainties  detailed  in  the  section  of  this  Annual  Report  on  Form  10-K  entitled  “Risk  Factors”.  These
statements are subject to risks and uncertainties that could cause actual results and events to differ materially from those
expressed  or  implied  by  such  forward-looking  statements.  We  caution  the  reader  not  to  place  undue  reliance  on  these
forward-looking statements, which reflect management’s analysis only as of the date of this Annual Report on Form 10-K.

We  intend  that  all  forward-looking  statements  be  subject  to  the  safe-harbor  provisions  of  the  Private  Securities
Litigation Reform Act of 1995. Forward-looking statements are subject to many risks and uncertainties that could cause
our  actual  results  to  differ  materially  from  any  future  results  expressed  or  implied  by  the  forward-looking  statements.
Pharmaceutical  and  biotechnology  companies  have  suffered  significant  setbacks  in  advanced  clinical  trials,  even  after
obtaining promising earlier trial results and preclinical studies. Data obtained from such clinical trials are susceptible to
varying interpretations, which could delay, limit or prevent regulatory approval. Readers are expressly advised to review
and consider certain risk factors, which include risks associated with (1) our ability to successfully conduct clinical trials
and  preclinical  studies  for  our  product  candidates,  (2)  our  ability  to  obtain  required  regulatory  approvals  to  develop,
manufacture and market our product candidates, either on an accelerated basis or at all, (3) our ability to raise additional
capital  or  to  license  our  products  on  favorable  terms,  (4)  our  ability  to  execute  our  development  plan  on  time  and  on
budget, (5) our ability to identify and obtain additional product candidates, (6) our ability to raise enough capital to fund
our operations, (7) our ability to protect our intellectual property rights, and (8) our compliance with legal and regulatory
requirements  as  a  public  company.  Although  we  believe  that  the  assumptions  underlying  the  forward-looking  statements
contained in this Annual Report on Form 10-K are reasonable, any of the assumptions could be inaccurate, and therefore
there  can  be  no  assurance  that  such  statements  will  be  accurate.  In  light  of  the  significant  uncertainties  inherent  in  the
forward-looking statements included herein, the inclusion of such information should not be regarded as a representation
by us or any other person that the results or conditions described in such statements or our objectives and plans will be
achieved. Furthermore, past performance in operations and share price is not necessarily indicative of future performance.
Except to the extent required by applicable laws or rules, we do not undertake to update any forward-looking statements or
to announce publicly revisions to any of our forward-looking statements, whether resulting from new information, future
events or otherwise.

The  following  discussion  should  be  read  together  with  our  consolidated  financial  statements  and  related
consolidated notes contained in this Annual Report on Form 10-K. Results for the year ended December 31, 2021 are not
necessarily indicative of results that may be attained in the future.

3

Table of Contents

ITEM 1. BUSINESS

Company Overview

PART I

Capricor  Therapeutics,  Inc.  is  a  clinical-stage  biotechnology  company  focused  on  the  development  of

transformative cell and exosome-based therapeutics for the treatment and prevention of a broad spectrum of diseases.

Cell Therapy (CAP-1002) Program

CAP-1002 for the treatment of Duchenne Muscular Dystrophy (“DMD”)

Our core cell therapy technology, CAP-1002, is based on cardiosphere-derived cells (“CDCs”), which has been
shown  in  pre-clinical  and  clinical  studies  to  exert  potential  immunomodulatory  activity  and  is  being  investigated  for  its
potential  to  modify  the  immune  system’s  activity  to  encourage  cellular  regeneration.  To  date,  we  have  completed  two
promising  clinical  trials  investigating  CAP-1002  for  DMD.  Data  from  the  first  trial,  a  Phase  I/II  trial  named  HOPE-
Duchenne,  suggested  improvements  in  skeletal  and  cardiac  endpoints.  In  HOPE-2,  a  Phase  II  clinical  trial  in  the  United
States, CAP-1002 was used to treat patients with late-stage DMD. The final data for our HOPE-2 trial indicated that we
met our primary efficacy endpoint of Mid-level PUL (version 1.2), our secondary endpoint of Full PUL (version 2.0) and
secondary  cardiac  endpoints  of  LV  Ejection  Fraction,  LV  End-Systolic  Volume  (indexed)  and  LV  End-Diastolic  Volume
(indexed). The full dataset has been submitted for publication and was presented at a late breaking session of the World
Muscle Society in September 2021. We have submitted our protocol for the Phase III HOPE-3 trial to the U.S. Food and
Drug Administration (the “FDA”). We are proceeding with the study and have initiated start-up activities. The size of the
Phase  III  trial  is  estimated  to  be  approximately  70  patients.  In  January  2022,  we  entered  into  a  Commercialization  and
Distribution  Agreement  (the  “NS  Distribution  Agreement”)  with  Nippon  Shinyaku  Co.,  Ltd.,  a  Japanese  pharmaceutical
company  listed  on  the  TYO  (US  subsidiary:  NS  Pharma,  Inc.),  for  the  exclusive  commercialization  and  distribution  of
CAP-1002 for DMD in the United States. Under the terms of this agreement, we expect to receive a $30.0 million upfront
payment from Nippon Shinyaku which we will use to fund the HOPE-3 clinical trial. We plan to begin treating patients in
the second quarter of 2022.

CAP-1002 for the treatment of COVID-19

In  2020,  under  an  Expanded  Access  (or  Compassionate  Use)  program,  seven  patients  hospitalized  with  severe
COVID-19 (also referred to sometimes as SARS-CoV-2) symptoms, six of whom were ventilated, were treated with CAP-
1002.  Four  of  the  seven  patients  were  fully  discharged  and  three  died  between  one-  and  two-months  post-treatment.
Previously published data has shown that COVID-19 patients on ventilators experience higher mortality rates. While we
are unable to definitively ascertain whether CAP-1002 improved patient outcomes, by analyzing blood samples and other
tests,  it  was  determined  that  CAP-1002  was  associated  with  identifiable  improvements  in  certain  patients  such  as  a
decrease  in  white  blood  cell  count,  a  decrease  in  IL-6,  a  decrease  in  C-reactive  protein,  and/or  reduced  reliance  on
supplemental oxygen. However, the efficacy of CAP-1002 in treating COVID-19 was not demonstrated due to the small
sample  size,  the  fact  that  seven  patients  were  contemporaneously  on  other  experimental  medications,  and  the  lack  of  an
established control group, among other factors.

In November 2020, we initiated a clinical study called INSPIRE, of CAP-1002 in patients with severe COVID-19.
The INSPIRE trial is a Phase II, randomized, double-blind, placebo-controlled study that aimed to enroll approximately 60
patients from several trial sites in the United States. The study enrolled patients who have a diagnosis of SARS-CoV-2 and
require  supplemental  oxygen.  Various  outcome  measures  will  be  analyzed  including,  but  not  limited  to,  safety,  cytokine
biomarkers, all-cause mortality, cardiac biomarkers and hospitalization length. In the fourth quarter of 2021, we announced
completion of enrollment whereby we randomized 63 patients for this study and we plan to have top-line data available by
the end of the first quarter of 2022. Following receipt of this Phase II data, we will determine if there is an appropriate path
forward and will discuss next steps for the program with FDA.

Exosomes Platform

4

Table of Contents

Exosome-Based Therapeutics and Vaccines

We are focused on developing a precision-engineered exosome platform technology that has the ability to deliver
defined  sets  of  effector  molecules  which  exert  their  effects  through  defined  mechanisms  of  action.  At  this  time,  we  are
developing  therapeutics  and  vaccines  for  infectious  diseases,  monogenic  diseases  and  other  potential  indications.  This
program consists of exosome-based vaccines, engineered exosomes and exosomes derived from CDCs (CAP-2003), all of
which are in various stages of preclinical development. Our current focus is on the development of exosomes loaded with
nucleic acids or proteins, including mRNA, to treat a variety of diseases. mRNA medicines are not small molecules, like
traditional  pharmaceutical  drugs  and  they  are  not  traditional  biologics  (such  as  recombinant  proteins  and  monoclonal
antibodies), which were the origins of the biotech industry. Instead, mRNA medicines are sets of instructions, and these
instructions direct cells in the body to make all the proteins required for life as well as to prevent or fight disease.

Our platform builds on advances in fundamental RNA science, targeting technology and manufacturing, providing
us  the  opportunity  to  potentially  build  a  broad  pipeline  of  new  therapeutic  candidates.  In  2021,  we  entered  into  an
Exclusive License Agreement (the “JHU Exosomes License Agreement”) with Johns Hopkins University (“JHU”) for its
co-owned  interest  in  certain  intellectual  property  rights  related  to  exosome-mRNA  vaccines  and  therapeutics.  In
collaboration  with  researchers  at  JHU,  we  published  data  demonstrating  exosome-mediated  delivery  of  mRNAs  with
enhanced  expression  and  lower  toxicity  compared  to  lipid  nanoparticles.  Additionally,  we  showed  functional  enzyme
expression and real-time imaging of mRNA expression in live animals. Building on this platform, we have promising data
for enhanced targeting of exosomes. Our plan is to actively develop this platform for a broad spectrum of diseases.

Additionally, throughout 2020 and 2021 we have been engaged in the development of vaccine candidates targeting
the potential prevention of COVID-19. The first vaccine candidate is a multivalent exosome-mRNA vaccine designed to
elicit a protective, long-lasting immune response to SARS-CoV-2 by targeting multiple structural proteins of the virus.  In
2021, we announced promising preclinical data from a study using our exosome-mRNA vaccine approach. We have also
been investigating an exosomal antigen vaccine which is a vesicle-based, nucleic acid-free formulation carrying multiple
structural proteins of SARS-CoV-2. Based on the current COVID-19 vaccine landscape and global circumstances, we have
decided to refrain from further development and the filing of an IND for our exosome-mRNA vaccine until we determine
that doing so would be advantageous. We plan to continue research investigating these vaccine candidates.

CDC-Derived Exosomes (CAP-2003)

CAP-2003 is the name of our exosomes product candidate which are derived from our CDCs. We have promising
preclinical  data  in  several  indications  from  studies  done  utilizing  CAP-2003  in  our  labs  as  well  as  in  collaboration  with
other companies and academic institutions. In April 2020, we filed an IND with the FDA to investigate the use of CAP-
2003 in patients with DMD.  The FDA has requested more information related to manufacturing for this product candidate
and  we  are  evaluating  the  next  steps  for  this  program.  We  need  to  submit  further  information  to  FDA  to  support  the
potential acceptance of this IND.

Additionally, in July 2018, we entered into a Cooperative Research and Development Agreement with the U.S.
Army Institute of Surgical Research (“USAISR”), pursuant to which we agreed to cooperate in research and development
on the evaluation of our CAP-2003 for the treatment of trauma related injuries and conditions. In 2021, in collaboration
with the USAIRSR, we published a manuscript demonstrating CAP-2003 as a potential antishock therapeutic, if delivered
early.

Aspects of our exosomes pipeline have been supported through collaborations and alliances. In 2020, we entered
into  a  Sponsored  Research  Agreement  (the  “SRA”)  with  JHU,  pursuant  to  which  researchers  in  the  lab  of  Dr.  Stephen
Gould have performed certain research activities in connection with our exosomes program and the further development of
the  platform.  Additional  collaborations  include  the  Department  of  Defense  (“DoD”),  the  National  Institutes  of  Health
(“NIH”) and Cedars-Sinai Medical Center (“CSMC”).

5

Table of Contents

Our Technologies

Cardiosphere-Derived Cells (CAP-1002)

Our core cell therapy technology is based on cardiosphere-derived cells (“CDCs”), a cardiac-derived cell therapy
that was first identified in the academic laboratory of Capricor’s scientific founder, Dr. Eduardo Marbán. Since the initial
publication  in  2007,  CDCs  have  been  the  subject  of  over  100  peer-reviewed  scientific  publications  and  have  been
administered  to  over  200  human  subjects  across  several  clinical  trials.  CDCs  have  been  shown  to  exert  potent
immunomodulatory  activity  and  to  alter  the  immune  system’s  activity  to  encourage  cellular  regeneration.  We  have  been
developing  allogeneic  CDCs  (CAP-1002)  as  a  product  candidate  for  the  treatment  of  Duchenne  muscular  dystrophy
(“DMD”) and investigating their effects on skeletal-muscular and cardiac function. Preclinical and clinical data support the
therapeutic concept of administering CDCs as a means to address conditions in which the heart or skeletal muscle has been
damaged.

In  a  variety  of  preclinical  experimental  models  of  heart  injury,  CDCs  have  been  shown  to  stimulate  cell
proliferation and blood vessel growth and to inhibit programmed cell death and scar formation. Published data by CSMC,
which tested the effectiveness of CDCs in a mouse model of DMD, showed for the first time that the skeletal and cardiac
improvements could be directly attributed to treatment with CDCs. The data also provide further evidence of the potential
of CDCs to stimulate tissue repair and regeneration by first reducing inflammation, which then enables new healthy muscle
to form, as was shown in the mouse model of DMD.

CDCs  are  derived  from  cardiospheres  (“CSps”),  which  are  self-adherent  multicellular  clusters  derived  from  the
heart. CDCs are sufficiently small that, within acceptable dose limits, they can be infused into a coronary artery or into the
peripheral vasculature. Capricor has performed clinical studies to establish the range of CDC dose levels that appear to be
safe via intracoronary administration and peripheral venous access.

While CDCs originate from either a deceased human donor (allogeneic source) or from heart tissue taken directly
from  recipient  patients  themselves  (autologous  source),  the  methods  for  manufacturing  CDCs  from  either  source  are
similar.

Capricor’s proprietary manufacturing methods are focused on producing therapeutic doses of CDCs to boost the
regenerative capacity of the heart and skeletal muscles, with the goal of improving cardiac and skeletal muscle function.
Capricor has exclusively licensed intellectual property covering CDCs and CSps from three academic institutions and is
also pursuing its own intellectual property rights relating to CDCs as a product candidate.

Exosomes

Extracellular vesicles, including exosomes and microvesicles, are nano-scale, membrane-enclosed vesicles which
are  secreted  by  most  cells  and  contain  characteristic  lipids,  proteins  and  nucleic  acids  such  as  mRNA  and  microRNAs.
They can signal through the binding and activation of membrane receptors or through the delivery of their cargo into the
cytosol of target cells. Our preclinical data has shown that CDCs mediate most of their therapeutic activities through the
secretion of extracellular vesicles.

Exosomes  act  as  messengers  to  regulate  the  functions  of  neighboring  or  distant  cells  and  have  been  shown  to
regulate  functions  such  as  cell  survival,  proliferation,  inflammation  and  tissue  regeneration.  Furthermore,  preclinical
research  has  shown  that  exogenously-administered  exosomes  can  modify  cellular  activities,  thereby  supporting  their
therapeutic  potential.  Their  size,  low  or  null  immunogenicity  and  ability  to  communicate  in  native  cellular  language
potentially  makes  them  an  exciting  new  class  of  therapeutic  agents  with  the  potential  to  expand  our  ability  to  address
complex biological responses. Because exosomes are a cell-free substance, they can be stored, handled, reconstituted and
administered in similar fashion to common biopharmaceutical products such as antibodies.

6

Table of Contents

The following table summarizes our active product development programs:

Product
CAP-1002

Indication/Population 

Development Stage

Duchenne Muscular Dystrophy*

  HOPE-3

Phase III – initiation underway
HOPE-2
Phase II completed**

  HOPE-Duchenne

Phase I/II completed***
INSPIRE
Phase II enrollment complete

  Preclinical

SARS-CoV-2

Evaluating

Duchenne Muscular Dystrophy

IND submitted

CAP-1002

Engineered Exosomes (RNA,
protein and small molecule
delivery)
CDC-Exosomes (CAP-2003)

* The U.S. Food and Drug Administration, or FDA, has granted Orphan Drug, Regenerative Medicine Advanced
Therapies, or RMAT, and Rare Pediatric Disease designations to CAP-1002 for the treatment of DMD.

**We are currently conducting an OLE study of the HOPE-2 trial.

***We completed an Open Label Extension, or OLE, for the usual care only comparator arm of the HOPE-Duchenne trial.

Background on Duchenne Muscular Dystrophy

DMD  is  a  rare  form  of  muscular  dystrophy  which  results  in  muscle  degeneration  and  premature  death.  DMD
affects approximately 1 in 3,600 male infants worldwide, and it is estimated that approximately 15,000 to 20,000 boys and
young  men  are  living  with  the  disease  in  the  United  States.  DMD  results  from  the  lack  of  functional  dystrophin  protein
caused by a gene mutation. The lack of dystrophin, an important structural component of muscle cells, causes them to have
increased susceptibility to damage and to progressively die. Additionally, the absence of dystrophin in muscle cells leads to
significant cell damage and ultimately causes muscle cell death and fibrotic replacement. In DMD patients, heart muscle
cells progressively die and are replaced with scar tissue. This cardiomyopathy eventually leads to heart failure, which is
currently the leading cause of death among those with DMD.

Patients with DMD experience progressive muscle weakness and degeneration starting at an early age.  Generally,
a loss of ambulation occurs after the first decade of life and eventually the patients suffer respiratory and cardiac failure.
Their lifespan is abbreviated and averages less than three decades. The annual cost of care for patients with DMD is very
high and increases with disease progression. We therefore believe that DMD represents a significant market opportunity for
our product candidate, CAP-1002.

Phase II HOPE-2 Clinical Trial

HOPE-2 was a randomized, double-blind, placebo-controlled clinical trial which was conducted at multiple sites
located in the United States. We randomized 20 patients in our HOPE-2 clinical trial. Approximately 80% of the patients
were non-ambulant and all patients were on a stable regimen of steroids. Demographic and baseline characteristics were
similar  between  the  two  treatment  groups.  The  clinical  trial  was  designed  to  evaluate  the  safety  and  efficacy  of  repeat,
intravenous, or IV, doses of CAP-1002, in boys and young men with evidence of skeletal muscle impairment regardless of
ambulatory status and who are on a stable regimen of systemic glucocorticoids.

While  there  are  many  clinical  initiatives  in  DMD,  HOPE-2  was  one  of  the  very  few  to  focus  on  non-ambulant
patients.  These  boys  and  young  men  are  looking  to  maintain  what  function  they  have  in  their  arms  and  hands,  and
Capricor’s  previous  study  of  a  single  intracoronary  dose  of  CAP-1002  provided  promising  preliminary  evidence  on  the
retention or slowing of the loss of upper limb function.

The primary efficacy endpoint of the HOPE-2 trial was the relative change in patients’ abilities to perform manual
tasks that relate to activities of daily living and are important to their quality of life. These abilities were measured through

7

    
    
 
 
 
 
 
 
 
 
 
Table of Contents

the Performance of the Upper Limb (“PUL”), test. In the HOPE-2 study, we have evaluated these through both the PUL 1.2
and 2.0 versions. Although the PUL 1.2 version for the mid-level was the primary endpoint established for the trial, we also
conducted  an  analysis  using  the  PUL  2.0  version  as  the  FDA  suggested  the  use  of  the  updated  PUL  2.0  version  as  the
primary  efficacy  endpoint  in  support  of  a  Biologics  License  Application  (“BLA”).  HOPE-2  assessed  the  mid-level
dimension of the PUL which evaluates one’s ability to use muscles extending from the elbow to the hand, which muscles
are  essential  for  operating  wheelchairs  and  performing  other  daily  functions.  In  HOPE-2,  additional  secondary  and
exploratory endpoints such as cardiac function, pulmonary function, quality of life and additional measures were included.

In July 2019, we reported interim top-line results from a pre-specified interim analysis of 6-month data from the

HOPE-2 trial, which showed promising results across several independent clinical measures.

In  September  2021,  we  reported  the  final  12-month  results  from  the  HOPE-2  study.  The  final  data  showed
improvements  in  upper  limb  and  cardiac  function  with  p-values  of  less  than  p=0.05  in  multiple  measures.  With  the
exception of steroids, preservation of function in DMD is uncommon. The results of the placebo patients were consistent
with natural history, but in the treated group, most patients were stable or improved on these endpoints throughout the one-
year treatment period.

Additionally, the final data suggested global improvements in cardiac function as measured by ejection fraction
and indexed volumes (LVESV, LVEDV). These are surrogate measures of cardiac function and are considered significant
in  terms  of  relevance  to  long  term  outcomes.  Furthermore,  the  data  showed  a  reduction  in  the  biomarker  CK-MB,  an
enzyme that is only released when there is cardiac muscle cell damage. In normal human subjects, there is typically no CK-
MB measurable in the blood. It is well accepted that continuous muscle cell damage in DMD leads to pathologically high
enzyme  levels  associated  with  cardiac  muscle  cell  loss.  In  HOPE-2,  treatment  with  CAP-1002  was  associated  with  a
reduction  in  CK-MB  levels  as  compared  to  placebo.  To  our  knowledge,  this  is  the  first  clinical  study  in  DMD  that
correlates cardiac functional stabilization with a reduction of a biomarker of cell damage.  

Study Results

12-Month Final Efficacy Data:

12-Month Difference in Change from Baseline†

Δ, CAP-1002 vs. Placebo  
(n=8, n=12)

Skeletal-Muscle (Upper Limb Function)
Mid-level PUL (version 1.2)
Shoulder + Mid + Distal PUL (version 1.2)
Shoulder + Mid + Distal PUL (version 2.0)

Cardiac Function
LV Ejection Fraction %
LV End-Diastolic Volume, Indexed mL/m2
LV End-Systolic Volume, Indexed mL/m2
Creatine Kinase-MB (% of total CK)

2.6
3.2
1.8

4.0
-12.4‡
-4.2‡
-2.2‡

p-value

0.01
0.02
0.04

0.002
0.03
0.01
0.02

†Non-parametric mixed model repeated measures analysis with percentile ranked baseline, treatment, visit, visit-by-
treatment interaction, PUL entry-item score at stratification, and site as model effects. Percentile ranked change from
baseline converted back to original scale
‡Negative value favors CAP-1002
ITT (intent to treat) population shown

Additionally, we are conducting an open-label extension available to all patients who participated in the HOPE-2

study which includes those patients who received placebo.

Safety

CAP-1002  was  generally  safe  and  well  tolerated  throughout  the  study.  With  the  exception  of  hypersensitivity
reactions which were mitigated with a common pre-medication regimen, no safety signals were identified in the HOPE-2
trial.

8

  
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table of Contents

Phase I/II HOPE-Duchenne Clinical Trial

We  completed  the  randomized,  controlled,  multi-center  Phase  I/II  HOPE-Duchenne  clinical  trial  which  was
designed  to  evaluate  the  safety  and  exploratory  efficacy  of  CAP-1002  in  patients  with  cardiomyopathy  associated  with
DMD. Twenty-five patients were randomized in a 1:1 ratio to receive either CAP-1002 on top of usual care or usual care
only. In patients receiving CAP-1002, 25 million cells were infused into each of their three main coronary arteries for a
total  dose  of  75  million  cells.  It  was  a  one-time  treatment,  and  the  last  patient  was  infused  in  September  2016.  Patients
were observed over the course of 12 months. Efficacy was evaluated according to several exploratory outcome measures.
This study was funded in part through a grant award (the “CIRM Award”) from the California Institute for Regenerative
Medicine (“CIRM”). In January 2019, this study was published in the online issue of Neurology, the medical journal of the
American Academy of Neurology.

We  reported  our  12-month  data  from  the  HOPE-Duchenne  trial  at  a  Late-Breaking  Science  session  of  the
American Heart Association Scientific Sessions 2017. As shoulder function had already been lost in most of the HOPE-
Duchenne  participants,  investigators  used  the  combined  mid-distal  PUL  subscales  to  assess  changes  in  skeletal  muscle
function  and  found  significant  improvement  in  those  treated  with  CAP-1002  in  a  defined  post-hoc  analysis.  Among  the
lower-functioning patients, defined as patients with a baseline mid-distal PUL score < 55 out of 58, investigators reported
sustained or improved motor function at 12 months in 8 of 9 (89%) patients treated with CAP-1002 as compared to none
(0%)  of  the  usual  care  participants  (p=0.007).  Additionally,  we  reported  improvements  in  systolic  thickening  of  the  left
ventricular wall as well as reduction in scarring of the heart muscle among those treated with CAP-1002 decreased relative
to the control group.

CAP-1002 was generally safe and well-tolerated in the HOPE-Duchenne trial. There was no significant difference
in the incidences of treatment-emergent adverse events in either group. There were no early study discontinuations due to
adverse events.

Regulatory Designations for CAP-1002 for the treatment of DMD

In April 2015, the FDA granted Orphan Drug Designation to CAP-1002 for the treatment of DMD. Orphan Drug
Designation is granted by the FDA’s Office of Orphan Drug Products to drugs intended to treat a rare disease or condition
affecting fewer than 200,000 people in the United States or a disease or condition that affects more than 200,000 people in
the United States and for which there is no reasonable expectation that the cost of developing and making available in the
United States a drug for this type of disease or condition will be recovered from sales in the United States for that drug.
This designation confers special incentives to the drug developer, including tax credits on the clinical development costs
and prescription drug user fee waivers and may allow for a seven-year period of market exclusivity in the United States
upon FDA approval.

In July 2017, the FDA granted Rare Pediatric Disease Designation to CAP-1002 for the treatment of DMD. The
FDA  defines  a  “rare  pediatric  disease”  as  a  serious  or  life-threatening  disease  in  which  the  serious  or  life-threatening
manifestations primarily affect individuals aged from birth to 18 years and that affects fewer than 200,000 individuals in
the United States, or a disease or condition that affects more than 200,000 people in the United States and for which there
is no reasonable expectation that the cost of developing and making available in the United States a drug for this type of
disease  or  condition  will  be  recovered  from  sales  in  the  United  States  for  that  drug.  Under  the  FDA's  Rare  Pediatric
Disease Priority Review Voucher program, upon the approval of a qualifying New Drug Application, or NDA, or BLA for
the  treatment  of  a  rare  pediatric  disease,  the  sponsor  of  such  application  would  be  eligible  for  a  Rare  Pediatric  Disease
Priority Review Voucher that can be used to obtain priority review for a subsequent NDA or BLA. The Priority Review
Voucher may be sold or transferred an unlimited number of times.

In February 2018, we were notified by the FDA Office of Tissues and Advanced Therapies, that we were granted
the RMAT, designation for CAP-1002 for the treatment of DMD. The FDA grants the RMAT designation to regenerative
medicine  therapies  intended  to  treat,  modify,  reverse,  or  cure  a  serious  or  life-threatening  disease  or  condition  and  for
which  preliminary  clinical  evidence  indicates  a  potential  to  address  unmet  medical  needs  for  that  condition.  The  RMAT
designation  makes  therapies  eligible  for  the  same  actions  to  expedite  the  development  and  review  of  a  marketing
application  that  are  available  to  drugs  that  receive  fast  track  or  breakthrough  therapy  designation  –  including  increased
meeting opportunities, early interactions to discuss any potential surrogate or intermediate endpoints and the potential to
support  accelerated  approval.  CAP-1002  is  one  of  the  few  therapies  currently  in  development  to  help  non-ambulant
patients with DMD. To receive the RMAT designation, we submitted data from the HOPE-Duchenne Trial.

9

Table of Contents

CAP-1002 for the Treatment of SARS-CoV-2

Within  the  framework  of  SARS-CoV-2  pathogenesis,  multiple  pathways  known  to  be  CAP-1002  sensitive  may
serve  as  therapeutic  targets.  These  targets  include  pro-inflammatory  pathways  (TNF-α,  interferon  γ,  IL-1,  and  IL-6)  and
anti-inflammatory pathways (regulatory T cells and IL-10) that have been explored with CAP-1002 in preclinical models
of myocardial ischemia, myocarditis, heart failure, Duchenne muscular dystrophy and pulmonary hypertension. Given that
CAP-1002  polarizes  macrophages  to  an  anti-inflammatory  (healing)  immunomodulatory  phenotype,  CAP-1002  may
subsequently  attenuate  the  cytokine  storm  associated  with  SARS-CoV-2.  Furthermore,  as  CAP-1002  directly  targets
cardiac dysfunction, CAP-1002 may potentially also be an important tool in the treatment of the cardiac complications of
SARS-CoV-2. We have completed enrollment in the INSPIRE Phase II clinical trial in patients with a diagnosis of SARS-
CoV-2. We plan to have top-line data available by the end of the first quarter of 2022.

CAP-1002 for the Treatment of Cardiac Conditions:

In  previous  years,  we  completed  several  trials  investigating  the  use  of  CAP-1002  for  the  treatment  of  various
cardiac  conditions,  including  heart  failure  (the  DYNAMIC  Trial)  and  post  myocardial  infarction  (MI)  with  cardiac
dysfunction (the ALLSTAR trial). Because of our decision to focus our efforts on DMD, we have decided not to pursue
those indications at this time, nor do we have any plans to continue with the development of these programs. We expect no
further material expenses in connection with these programs.

CAP-1002 - Investigator Sponsored Clinical Trials:

Capricor provided CAP-1002 for investigational purposes in two clinical trials sponsored by CSMC. These cells
were developed as part of the Company’s past research and development efforts. The first trial is known as “Regression of
Fibrosis and Reversal of Diastolic Dysfunction in HFpEF Patients Treated with Allogeneic CDCs, or the REGRESS trial.
Dr. Eduardo Marbán is the named principal investigator under the study. The second trial is known as “Pulmonary Arterial
Hypertension  treated  with  Cardiosphere-derived  Allogeneic  Stem  Cells,  or  the  ALPHA  trial.  In  this  trial,  the
investigational product was infused into the venous system via catheter into the right atrium. CSMC informed us that the
enrollment of the REGRESS and ALPHA studies have been completed and as a result, we do not expect to receive any
further material revenues from these trials.

These programs represent our core technology and products.

Intellectual Property and Proprietary Know-How

Our goal is to obtain, maintain and enforce patent rights for our products, formulations, processes, methods of use
and other proprietary technologies, preserve our trade secrets, and operate without infringing on the proprietary rights of
other parties, both in the United States and abroad. Our policy is to actively seek to obtain, where appropriate, the broadest
intellectual property protection possible for our current product candidates and any future product candidates, proprietary
information and proprietary technology through a combination of contractual arrangements and patents, both in the United
States and abroad. Even patent protection, however, may not always afford us with complete protection against competitors
who seek to circumvent our patents. If we fail to adequately protect or enforce our intellectual property rights or secure
rights to patents of others, the value of our intellectual property rights would diminish. To this end, we require all of our
employees, consultants, advisors and other contractors to enter into confidentiality agreements that prohibit the disclosure
and  use  of  confidential  information  and,  where  applicable,  require  disclosure  and  assignment  to  us  of  the  ideas,
developments, discoveries and inventions relevant to our technologies and important to our business.

The  development  of  complex  biotechnology  products  such  as  ours  typically  includes  the  early  discovery  of  a
technology platform – often in an academic institution – followed by increasingly focused development around a product
opportunity,  including  identification  and  definition  of  a  specific  product  candidate  and  development  of  scalable
manufacturing  processes,  formulations,  delivery  and  dosage  regimens.  As  a  result,  biotechnology  products  are  often
protected by several families of patent filings that are made at different times in the development cycle and cover different
aspects  of  the  product.  Earlier  filed  broad  patent  applications  directed  to  the  discovery  of  the  platform  technology  thus
usually  expire  ahead  of  patents  covering  later  developments  such  as  scalable  manufacturing  processes  and  dosing
regimens. Patent expirations on products may therefore span several years and vary from country to country based on the
scope of available coverage. Our patents, or patent applications, if issued and upon payment of patent maintenance fees,

10

Table of Contents

would expire as early as 2024 and as late as 2042. There are also limited opportunities to obtain extensions of patent terms
in certain countries.

Intellectual Property Rights for Capricor’s Technology - CAP-1002 and Exosomes

Capricor has entered into exclusive license agreements for intellectual property rights related to certain cardiac-
derived cells with Università Degli Studi Di Roma La Sapienza, or the University of Rome, JHU and CSMC. Capricor has
also entered into an exclusive license agreement for intellectual property rights related to exosomes with CSMC and JHU
as well as a non-exclusive license agreement with JHU related to the imaging-based serology technology for COVID-19. In
addition, Capricor has filed patent applications related to the technology developed by its own scientists.

University of Rome License Agreement

Capricor and the University of Rome entered into a License Agreement, dated June 21, 2006, or the Rome License
Agreement, which provides for the grant of an exclusive, world-wide, royalty-bearing license by the University of Rome to
Capricor (with the right to sublicense) to develop and commercialize licensed products under the licensed patent rights in
all fields. Capricor has a right of first negotiation, for a certain period of time, to obtain a license to any new and separate
patent applications owned by the University of Rome utilizing cardiac stem cells in cardiac care.

Pursuant to the Rome License Agreement, Capricor paid the University of Rome a license issue fee, is currently
paying minimum annual royalties in the amount of 20,000 Euros per year and is obligated to pay a lower-end of a mid-
range double-digit percentage on all royalties received as a result of sublicenses granted, which are net of any royalties paid
to third parties under a license agreement from such third party to Capricor. The minimum annual royalties are creditable
against future royalty payments.

The Rome License Agreement will, unless extended or sooner terminated, remain in effect until the later of the
last claim of any patent or until any patent application comprising licensed patent rights has expired or been abandoned.
Under the terms of the Rome License Agreement, either party may terminate the agreement should the other party become
insolvent or file a petition in bankruptcy. Either party may terminate the agreement upon the other party’s material breach,
provided that the breaching party will have up to 90 days to cure its material breach. Capricor may also terminate for any
reason upon 90 days’ written notice to the University of Rome.

The Johns Hopkins University License Agreements

License Agreement for CDCs

Capricor  and  JHU  entered  into  an  Exclusive  License  Agreement,  effective  June  22,  2006,  or  the  JHU  License
Agreement, which provides for the grant of an exclusive, world-wide, royalty-bearing license by JHU to Capricor (with the
right to sublicense) to develop and commercialize licensed products and licensed services under the licensed patent rights
in  all  fields  and  a  nonexclusive  right  to  the  know-how.  In  May  2009,  the  JHU  License  Agreement  was  amended  to  add
additional patent rights to the JHU License Agreement in consideration of a payment to JHU and reimbursement of patent
costs.  Capricor  and  JHU  executed  a  Second  Amendment  to  the  JHU  License  Agreement,  effective  as  of  December  20,
2013, pursuant to which, among other things, certain definitions were added or amended, the timing of certain obligations
was revised and other obligations of the parties were clarified. Under the JHU License Agreement, Capricor is required to
exercise  commercially  reasonable  and  diligent  efforts  to  develop  and  commercialize  licensed  products  covered  by  the
licenses from JHU.

Pursuant to the JHU License Agreement, JHU was paid an initial license fee and, thereafter, Capricor is required
to pay minimum annual royalties on the anniversary dates of the JHU License Agreement. The minimum annual royalties
are creditable against a low single-digit running royalty on net sales of products and net service revenues, which Capricor
is also required to pay under the JHU License Agreement, which running royalty may be subject to further reduction in the
event  that  Capricor  is  required  to  pay  royalties  on  any  patent  rights  to  third  parties  in  order  to  make  or  sell  a  licensed
product.  In  addition,  Capricor  is  required  to  pay  a  low  double-digit  percentage  of  the  consideration  received  by  it  from
sublicenses  granted  and  is  required  to  pay  JHU  certain  defined  development  milestone  payments  upon  the  successful
completion  of  certain  phases  of  its  clinical  studies  and  upon  receiving  approval  from  the  U.S.  Food  and  Drug
Administration, or the FDA. The development milestones range from $100,000 upon successful completion of a full Phase
I clinical study to $1,000,000 upon full FDA market approval and are fully creditable against payments owed by Capricor

11

Table of Contents

to  JHU  on  account  of  sublicense  consideration  attributable  to  milestone  payments  received  from  a  sublicensee.  The
maximum  aggregate  amount  of  milestone  payments  payable  under  the  JHU  License  Agreement,  as  amended,  is
$1,850,000.  In  May  2015,  Capricor  paid  the  development  milestone  related  to  the  Phase  I  study  that  was  owed  to  JHU
pursuant  to  the  terms  of  the  JHU  License  Agreement.  The  Company  recorded  the  $250,000  milestone  payment  for
successful completion of a Phase II study in accounts payable and accrued expenses as of December 31, 2021. Payment of
this  milestone  is  expected  to  be  made  in  the  first  quarter  of  2022.  The  next  milestone  is  triggered  upon  successful
completion of a full Phase III study for which a payment of $500,000 will be due.

The JHU License Agreement will, unless sooner terminated, continue in effect in each applicable country until the
date of expiration of the last to expire patent within the patent rights, or, if no patents are issued, then for twenty years from
the effective date. Under the terms of the JHU License Agreement, either party may terminate the agreement should the
other party become insolvent or file a petition in bankruptcy or fail to cure a material breach within 30 days after notice. In
addition, Capricor may terminate for any reason upon 60 days’ written notice.

License Agreement for Serology Diagnostic

Capricor  and  JHU  entered  into  a  Nonexclusive  License  Agreement,  or  the  JHU  Serology  License  Agreement,
effective  January  6,  2021,  which  provides  for  the  grant  of  a  non-exclusive,  world-wide,  non-royalty-bearing  license  by
JHU to Capricor to develop and commercialize licensed products under the licensed patent rights for COVID-19. The JHU
Serology  License  Agreement  is  due  to  expire  July  2022  and  at  this  time,  Capricor  does  not  intend  to  convert  it  to  an
exclusive license or extend the JHU Serology License Agreement.

License Agreement for Exosome-based Vaccines and Therapeutics

Capricor  and  JHU  entered  into  an  Exclusive  License  Agreement,  or  the  JHU  Exosome  License  Agreement,
effective April 28, 2021 for its co-owned interest in certain intellectual property rights related to exosome-mRNA vaccines
and  therapeutics.  The  JHU  Exosome  License  Agreement  provides  for  the  grant  of  an  exclusive,  world-wide,  royalty-
bearing license of JHU’s co-owned rights by JHU to Capricor, with the right to sublicense, in order to conduct research
using the patent rights and know-how and to develop and commercialize products in the field using the patent rights and
know-how.

Pursuant to the JHU Exosome License Agreement, JHU was paid an upfront license fee of $10,000 and Capricor
has agreed to reimburse JHU for certain fees and costs incurred in connection with the prosecution of certain patent rights.

Additionally, Capricor is required to meet certain development milestones for which a milestone payment fee shall
be  due  and  is  obligated  to  pay  low  single-digit  royalties  on  sales  of  royalty-bearing  products  as  well  as  a  double-digit
percentage  of  any  non-royalty  consideration  received  from  any  sublicenses,  subject  to  certain  exclusions.  The  above-
mentioned royalties are subject to reduction in the event Capricor becomes obligated to pay royalties on one or more third
party patents as a requirement to make or sell a licensed product. In addition, Capricor will, beginning with the third year
of the JHU Exosome License Agreement, be obligated to pay JHU a minimum annual royalty which is non-refundable but
will be credited against royalties incurred by Capricor for the year in which the minimum annual royalty becomes due.

The JHU Exosome License Agreement will, unless sooner terminated, continue in each country until the date of
expiration of the last to expire patent included within the patent rights in that country, or if no patents issue, then for 20
years. The JHU Exosome License Agreement may be terminated by Capricor upon 90 days’ written notice in its discretion
and with 60 days’ notice with respect to any particular patent or application or as to any particular licensed product. The
JHU Exosome License Agreement may also be terminated by either party if it fails to perform or otherwise breaches any of
its obligations and fails to cure such breach within a 60-day cure period commencing upon notice. A material breach by
Capricor may include (a) a delinquency with respect to payment or reporting; (b) the failure by Capricor to timely achieve
a specified milestone or otherwise failing to diligently develop, commercialize, and sell licensed products throughout the
term of the JHU Exosome License Agreement; (c) non-compliance with record keeping or audit obligations; (d) voluntary
bankruptcy or insolvency of Capricor; and (e) non-compliance with Capricor’s insurance obligations.

12

Table of Contents

Cedars-Sinai Medical Center License Agreements

License Agreement for CDCs

On January 4, 2010, Capricor entered into an Exclusive License Agreement with CSMC, or the Original CSMC
License Agreement, for certain intellectual property related to its CDC technology. In 2013, the Original CSMC License
Agreement  was  amended  twice  resulting  in,  among  other  things,  a  reduction  in  the  percentage  of  sublicense  fees  which
would  have  been  payable  to  CSMC.  Effective  December  30,  2013,  Capricor  entered  into  an  Amended  and  Restated
Exclusive  License  Agreement  with  CSMC,  or  the  Amended  CSMC  License  Agreement,  which  amended,  restated,  and
superseded the Original CSMC License Agreement, pursuant to which, among other things, certain definitions were added
or amended, the timing of certain obligations was revised and other obligations of the parties were clarified.

The  Amended  CSMC  License  Agreement  provides  for  the  grant  of  an  exclusive,  world-wide,  royalty-bearing
license by CSMC to Capricor (with the right to sublicense) to conduct research using the patent rights and know-how and
develop  and  commercialize  products  in  the  field  using  the  patent  rights  and  know-how.  In  addition,  Capricor  has  the
exclusive right to negotiate for an exclusive license to any future rights arising from related work conducted by or under
the  direction  of  Dr.  Eduardo  Marbán  on  behalf  of  CSMC.  In  the  event  the  parties  fail  to  agree  upon  the  terms  of  an
exclusive license for any future rights, Capricor will have a non-exclusive license to such future rights, subject to royalty
obligations.

Pursuant to the Original CSMC License Agreement, CSMC was paid a license fee and Capricor was obligated to
reimburse  CSMC  for  certain  fees  and  costs  incurred  in  connection  with  the  prosecution  of  certain  patent  rights.
Additionally, Capricor is required to meet certain spending and development milestones.

Pursuant to the Amended CSMC License Agreement, Capricor remains obligated to pay low single-digit royalties
on  sales  of  royalty-bearing  products  as  well  as  a  low  double-digit  percentage  of  the  consideration  received  from  any
sublicenses or other grant of rights. The above-mentioned royalties are subject to reduction in the event Capricor becomes
obligated to obtain a license from a third party for patent rights in connection with the royalty-bearing product. In 2010,
Capricor discontinued its research under some of the patents.

The  Amended  CSMC  License  Agreement  will,  unless  sooner  terminated,  continue  in  effect  on  a  country  by
country basis until the last to expire of the patents covering the patent rights or future patent rights. Under the terms of the
Amended CSMC License Agreement, unless waived by CSMC, the agreement shall automatically terminate: (i) if Capricor
ceases,  dissolves  or  winds  up  its  business  operations;  (ii)  in  the  event  of  the  insolvency  or  bankruptcy  of  Capricor  or  if
Capricor makes an assignment for the benefit of its creditors; (iii) if performance by either party jeopardizes the licensure,
accreditation  or  tax  exempt  status  of  CSMC  or  the  agreement  is  deemed  illegal  by  a  governmental  body;  (iv)  within  30
days  for  non-payment  of  royalties;  (v)  after  90  days’  notice  from  CSMC  if  Capricor  fails  to  undertake  commercially
reasonable efforts to exploit the patent rights or future patent rights; (vi) if a material breach has not been cured within 90
days; or (vii) if Capricor challenges any of the CSMC patent rights. If Capricor fails to undertake commercially reasonable
efforts to exploit the patent rights or future patent rights, and fails to cure that breach after 90 days’ notice from CSMC,
instead of terminating the license, CSMC has the option to convert any exclusive license to Capricor to a non-exclusive or
co-exclusive license. Capricor may terminate the agreement if CSMC fails to cure any material breach within 90 days after
notice.

On March 20, 2015, August 5, 2016, December 26, 2017, June 20, 2018, and July 27, 2021, Capricor and CSMC
entered into a number of amendments to the Amended CSMC License Agreement, pursuant to which the parties agreed to
add  and  delete  certain  patent  applications  from  the  list  of  scheduled  patents,  among  other  things.  Capricor  reimbursed
CSMC for certain attorneys’ fees and filing fees incurred in connection with the additional patent applications.

License Agreement for Exosomes

On May 5, 2014, Capricor entered into an Exclusive License Agreement with CSMC, or the Exosomes License
Agreement,  for  certain  intellectual  property  rights  related  to  exosomes  technology.  The  Exosomes  License  Agreement
provides  for  the  grant  of  an  exclusive,  world-wide,  royalty-bearing  license  by  CSMC  to  Capricor  (with  the  right  to
sublicense) in order to conduct research using the patent rights and know-how and to develop and commercialize products
in the field using the patent rights and know-how. In addition, Capricor has the exclusive right to negotiate for an exclusive
license to any future rights arising from related work conducted by or under the direction of Dr. Eduardo Marbán on behalf

13

Table of Contents

of CSMC. In the event the parties fail to agree upon the terms of an exclusive license, Capricor shall have a non-exclusive
license to such future rights, subject to royalty obligations.

Pursuant to the Exosomes License Agreement, CSMC was paid a license fee and Capricor reimbursed CSMC for
certain  fees  and  costs  incurred  in  connection  with  the  preparation  and  prosecution  of  certain  patent  applications.
Additionally,  Capricor  is  required  to  meet  certain  non-monetary  development  milestones  and  is  obligated  to  pay  low
single-digit royalties on sales of royalty-bearing products as well as a single-digit percentage of the consideration received
from any sublicenses or other grant of rights. The above-mentioned royalties are subject to reduction in the event Capricor
becomes obligated to obtain a license from a third party for patent rights in connection with the royalty bearing product.

The Exosomes License Agreement will, unless sooner terminated, continue in effect on a country by country basis
until the last to expire of the patents covering the patent rights or future patent rights. Under the terms of the Exosomes
License Agreement, unless waived by CSMC, the agreement shall automatically terminate: (i) if Capricor ceases, dissolves
or winds up its business operations; (ii) in the event of the insolvency or bankruptcy of Capricor or if Capricor makes an
assignment for the benefit of its creditors; (iii) if performance by either party jeopardizes the licensure, accreditation or tax
exempt status of CSMC or the agreement is deemed illegal by a governmental body; (iv) within 30 days for non-payment
of royalties; (v) after 90 days if Capricor fails to undertake commercially reasonable efforts to exploit the patent rights or
future patent rights; (vi) if a material breach has not been cured within 90 days; or (vii) if Capricor challenges any of the
CSMC  patent  rights.  If  Capricor  fails  to  undertake  commercially  reasonable  efforts  to  exploit  the  patent  rights  or  future
patent rights, and fails to cure that breach after 90 days’ notice from CSMC, instead of terminating the license, CSMC has
the option to convert any exclusive license to Capricor to a non-exclusive or co-exclusive license. Capricor may terminate
the agreement if CSMC fails to cure any material breach within 90 days after notice.

On February 27, 2015, June 10, 2015, August 5, 2016, December 26, 2017, June 20, 2018, September 25, 2018,
August 19, 2020, August 28, 2020, and March 19, 2021, Capricor and CSMC entered into a number of amendments to the
Exosomes License Agreement. Collectively, these amendments added additional patent applications and patent families to
the  Exosomes  License  Agreement,  added  certain  defined  product  development  milestone  payments,  modified  certain
milestone deadlines, and added certain performance milestones with respect to product candidates covered by certain future
patent rights in order to maintain an exclusive license to those future patent rights; failure to meet those milestones would
cause CSMC to have the right to convert the license from exclusive to non-exclusive or co-exclusive, or to terminate the
license,  subject  to  Capricor’s  right  to  license  such  patent  rights  for  internal  research  purposes  on  a  non-exclusive  basis.
These  amendments  also  obligated  Capricor  to  reimburse  CSMC  for  certain  attorneys’  fees  and  filing  fees  in  connection
with the additional patent applications and patent families.

Sponsored Research Agreement with Johns Hopkins University

On  April  1,  2020  we  entered  into  a  Sponsored  Research  Agreement,  or  the  SRA,  with  JHU  pursuant  to  which
researchers  in  the  lab  of  Dr.  Stephen  Gould  are  performing  certain  research  activities  in  connection  with  our  exosomes
program. Pursuant to the SRA, we are funding certain research activities and have the right to negotiate for exclusive or
non-exclusive  rights  to  intellectual  property  that  may  result  from  such  research  activities.  Unless  renewed,  the  SRA  is
scheduled to expire on March 31, 2022.

Commercialization and Distribution Agreement with Nippon Shinyaku Co., Ltd.

On  January  24,  2022,  we  entered  into  an  Exclusive  Commercialization  and  Distribution  Agreement  (the  “NS
Distribution Agreement”) with Nippon Shinyaku Co., Ltd., a Japanese corporation (“Nippon Shinyaku”). Under the terms
of the NS Distribution Agreement, Capricor appointed Nippon Shinyaku as its exclusive distributor in the United States of
CAP-1002 for the treatment of DMD.

Under the terms of the NS Distribution Agreement, we will be responsible for the conduct of the HOPE-3 trial as
well as for the manufacturing of CAP-1002. Nippon Shinyaku will be responsible for the distribution of CAP-1002 in the
United States. We will sell commercial product to Nippon Shinyaku and in addition will receive a meaningful, double-digit
share of product revenue and additional development and sales-based milestone payments. We expect to receive an upfront
payment of $30.0 million with potential additional milestone payments of up to $705.0 million. Nippon Shinyaku has the
right  to  negotiate  with  us  for  distribution  rights  for  CAP-1002  in  additional  territories  under  the  NS  Distribution
Agreement.

14

Table of Contents

Manufacturing

Capricor presently maintains a laboratory and research and manufacturing facilities in leased premises located at
CSMC  pursuant  to  a  Facilities  Lease.  In  that  portion  of  the  leased  premises  where  we  manufacture  CAP-1002  and  may
manufacture  our  exosome  products  for  potential  clinical  use,  we  believe  that  we  follow,  current  good  manufacturing
practices, to the extent that they are applicable to the stage of our clinical programs although our current facility does not
meet commercial cGMP standards. This manufacturing facility is licensed by the California Department of Public Health
Food and Drug Branch to manufacture drugs. Capricor manufactured CAP-1002 in this facility for our previous studies. At
this time, we intend to commence the HOPE-3 trial with product manufactured in our facility located at CSMC.

Our Facilities Lease has an expiration date of July 31, 2022.  If we are unable to extend the term of our Facilities
Lease  at  CSMC,  Capricor  would  have  to  secure  alternative  facilities  in  which  to  manufacture  its  products  which  would
involve  a  significant  monetary  investment  and  would  negatively  impact  the  progress  of  our  planned  clinical  trials  and
regulatory  approvals.  For  commercial  scale  production  of  CAP-1002  or  exosomes,  we  would  have  to  establish  a
collaboration  agreement  with  a  third-party  or  build  out  our  own  manufacturing  facility.  At  this  time,  we  are  evaluating
multiple options as we proceed through clinical development of our product candidates as well as the possible extension of
our current Facilities Lease.

Furthermore,  we  have  initiated  a  technology  transfer  with  Lonza  Houston,  Inc.,  a  leading  global  contract
manufacturing organization to prepare for commercial or possibly for late-stage clinical manufacturing of CAP-1002. The
current  activities  with  Lonza  are  focused  on  process  development  services  for  the  manufacturing  processes  and  related
other activities necessary for potential cGMP readiness.

Manufacturing Process for CAP-1002

The  manufacturing  process  for  CAP-1002  begins  with  material  from  an  entire  heart  from  a  donor  that  was
collected from an organ procurement organization, or OPO. This tissue is then taken to the lab where the cells are isolated,
expanded, and processed through a series of proprietary unit operations. After expanding, processing, release testing and
quality review, the CAP-1002 product becomes available for administration to patients participating in clinical trials. CAP-
1002 is cryo-preserved, enabling us to produce large lots that can be frozen and then administered to patients as needed.

Manufacturing Process for CDC-Exosomes (CAP-2003)

The process for manufacturing CAP-2003 starts with the proprietary process of creating a cell bank from donor
heart  tissue  through  the  expansion  of  CDCs.  Afterwards,  exosomes  are  isolated  from  the  expanded  CDCs.  After  these
exosomes  are  prepared,  formulated,  filled,  tested,  and  validated,  the  exosomes  product  becomes  available  for  clinical
investigation, subject to regulatory approval. We believe that the allogeneic, acellular nature of exosomes would potentially
enable us to create a scalable cell-derived product.

Manufacturing Processes for Other Exosome Technologies

We have also made significant progress planning the next steps for the manufacturing process for our exosome
product candidates. We believe these developments will enable us to scale up our manufacturing capabilities and allow us
to manufacture enough material for early-stage clinical development. We are exploring the use of various cell sources to
generate our exosomes for preclinical and potential clinical use.

Research and Development

Capricor’s research and development program has been advanced in part through federal and state grants and loan
awards  totaling  approximately  $28  million  to  date.  Our  ongoing  research  and  development  activities  primarily  concern
CDCs  and  exosomes  and  are  focused  on  the  characterization  of  their  composition  and  actions,  the  evaluation  of  their
therapeutic  potential  in  selected  disease  settings,  the  development  of  next  generation  product  candidates,  and  the
identification of new technologies and indications.

15

Table of Contents

Competition

We  are  engaged  in  fields  that  are  characterized  by  extensive  worldwide  research  and  competition  by
pharmaceutical  companies,  medical  device  companies,  specialized  biotechnology  companies,  hospitals,  physicians  and
academic institutions, both in the United States and abroad. This competition is particularly intense for products involving
the treatment of diseases associated with COVID-19. The pharmaceutical industry is highly competitive, with a number of
established,  large  pharmaceutical  companies,  as  well  as  many  smaller  companies.  Many  of  the  organizations  competing
with  us  have  substantially  greater  financial  resources,  larger  research  and  development  staffs  and  facilities,  longer  drug
development history in obtaining regulatory approvals, and greater manufacturing and marketing capabilities than we do.
There  are  many  pharmaceutical  companies,  biotechnology  companies,  public  and  private  universities,  government
agencies, and research organizations actively engaged in research and development of products which may target the same
indications as our product candidates. We expect any future products and product candidates we develop to compete on the
basis  of,  among  other  things,  product  efficacy  and  safety,  time  to  market,  price,  extent  of  adverse  side  effects,  and
convenience of treatment procedures. The biotechnology and pharmaceutical industries are subject to rapid and significant
technological change. The drugs that we are attempting to develop will have to compete with existing and future therapies.
Our  future  success  will  depend  in  part  on  our  ability  to  maintain  a  competitive  position  with  respect  to  evolving  cell
therapy and exosome technologies. There can be no assurance that existing or future therapies developed by others will not
render  our  potential  products  obsolete  or  noncompetitive.  In  addition,  companies  pursuing  different  but  related  fields
represent substantial competition. These organizations also compete with us to attract patients for clinical trials, qualified
personnel and parties for acquisitions, joint ventures, or other collaborations.

Government Regulation

The  research,  development,  testing,  manufacture,  quality  control,  approval,  labeling,  packaging,  storage,
recordkeeping, serialization and tracking, promotion, advertising, distribution and marketing, post-approval monitoring and
reporting, and export and import, among other things, of our product candidates are extensively regulated by governmental
authorities in the United States and other countries. In the United States, the FDA regulates drugs under the Federal Food,
Drug,  and  Cosmetic  Act,  or  the  FDCA,  and  its  implementing  regulations.  Failure  to  comply  with  the  applicable  U.S.
requirements may subject us to administrative or judicial sanctions, such as the FDA’s refusal to approve a pending NDA
or  a  pending  BLA,  warning  letters,  product  recalls,  product  seizures,  total  or  partial  suspension  of  production  or
distribution,  injunctions  and/or  criminal  prosecution.  We  would  also  be  facing  additional  regulations  and  requirements
from  regulatory  authorities  in  other  countries  outside  the  U.S.  if  we  seek  approval  of  our  product  candidates  for  sale  or
distribution within such countries.

FDA Approval Process for Drugs and Biologics

Pharmaceutical products, including biological products such as ours, may not be commercially marketed without
prior approval from the FDA and comparable regulatory agencies in other countries. In the United States, the process for
receiving such approval is long, expensive and risky, and includes the following steps:

● preclinical laboratory tests, animal studies, and formulation studies;
● submission  to  the  FDA  of  an  IND  for  human  clinical  testing,  which  must  become  effective  before  human

clinical trials may begin;

● approval by an IRB at each clinical site before each trial may be initiated;
● adequate  and  well-controlled  human  clinical  trials  to  establish  the  safety  and  efficacy  of  the  drug  for  each

indication;

● submission to the FDA of an NDA, for a drug, or BLA, for a biological product;
● satisfactory completion of an FDA advisory committee review, if applicable;
● satisfactory completion of an FDA inspection of the manufacturing facility or facilities at which the drug is

produced to assess compliance with cGMP;

● a potential FDA audit of the preclinical and clinical trial sites that generated the data in support of the NDA

or BLA;

● the ability to obtain clearance or approval of companion diagnostic tests, if required, on a timely basis, or at

all;

● FDA review and approval of the NDA or BLA prior to any commercial marketing or sale of the drug in the

United States; and

16

Table of Contents

● compliance with any post-approval requirements, including the potential requirement to implement a REMS,

and the potential requirement to conduct post-approval studies.

Sponsors submit NDAs in order to obtain marketing approval for drugs. Sponsors submit BLAs in order to obtain

marketing approval for biologics, which include, among other product classes, vaccines.

Regulation  by  U.S.  and  foreign  governmental  authorities  is  a  significant  factor  affecting  our  ability  to
commercialize  any  of  our  products,  as  well  as  the  timing  of  such  commercialization  and  our  ongoing  research  and
development  activities.  The  commercialization  of  drug  products  requires  regulatory  approval  by  governmental  agencies
prior to commercialization. Various laws and regulations govern or influence the research and development, non-clinical
and clinical testing, manufacturing, processing, packaging, validation, safety, labeling, storage, record keeping, registration,
listing, distribution, advertising, sale, marketing and post-marketing commitments of our products. The lengthy process of
seeking  these  approvals,  and  the  subsequent  compliance  with  applicable  laws  and  regulations,  require  expending
substantial resources.

The results of preclinical testing, which include laboratory evaluation of product chemistry, formulation, toxicity
and carcinogenicity animal studies to assess the potential safety and efficacy of the product and its formulations, details
concerning  the  drug  manufacturing  process  and  its  controls,  and  a  proposed  clinical  trial  protocol  and  other  information
must be submitted to the FDA as part of an IND that must be reviewed and become effective before clinical testing can
begin.  The  study  protocol  and  informed  consent  information  for  patients  in  clinical  trials  must  also  be  submitted  to  an
independent Institutional Review Board, or IRB, for approval covering each institution at which the clinical trial will be
conducted. Once a sponsor submits an IND, the sponsor must wait 30 calendar days before initiating any clinical trials. If
the FDA has comments or questions within this 30-day period, the issue(s) must be resolved to the satisfaction of the FDA
before  a  clinical  trial  can  begin.  In  addition,  the  FDA  or  IRB  may  impose  a  clinical  hold  on  ongoing  clinical  trials  if,
among other things, it believes that a clinical trial either is not being conducted in accordance with FDA requirements or
presents an unacceptable and significant risk to clinical trial patients. If the FDA imposes a clinical hold, clinical trials can
only proceed under terms authorized by the FDA. If applicable, our preclinical and clinical studies must conform to the
FDA’s  Good  Laboratory  Practice,  or  GLP,  and  Good  Clinical  Practice,  or  GCP,  requirements,  respectively,  which  are
designed  to  ensure  the  quality  and  integrity  of  submitted  data  and  protect  the  rights  and  well-being  of  study  patients.
Information for certain clinical trials also must be publicly disclosed within certain time limits on the clinical trial registry
and results databank maintained by the NIH.

Typically, clinical testing involves a three-phase process; however, the phases may overlap or be combined:

● Phase I clinical trials typically are conducted in a small number of volunteers or patients to assess the early
tolerability and safety profile, the pattern of drug absorption, distribution and metabolism, the mechanism of
action  in  humans,  and  may  include  studies  where  investigational  drugs  are  used  as  research  to  explore
biological phenomena or disease processes;

● Phase II clinical trials typically are conducted in a limited patient population with a specific disease in order
to  assess  appropriate  dosages  and  dose  regimens,  expand  evidence  of  the  safety  profile  and  evaluate
preliminary efficacy; and

● Phase  III  clinical  trials  typically  are  larger  scale,  multicenter,  well-controlled  trials  conducted  on  patients
with a specific disease to generate enough data to statistically evaluate the efficacy and safety of the product,
to  establish  the  overall  benefit-risk  relationship  of  the  drug  and  to  provide  adequate  information  for  the
labeling of the drug.

A therapeutic product candidate being studied in clinical trials may be made available for treatment of individual
patients, intermediate-size patient populations, or for widespread treatment use under an expanded access protocol, under
certain circumstances. Pursuant to the 21st Century Cures Act (Cures Act), which was signed into law in December 2016,
the manufacturer of one or more investigational products for the diagnosis, monitoring, or treatment of one or more serious
diseases  or  conditions  is  required  to  make  available,  such  as  by  posting  on  its  website,  its  policy  on  evaluating  and
responding to requests for individual patient access to such investigational product.

Additionally,  on  May  30,  2018,  the  Trickett  Wendler,  Frank  Mongiello,  Jordan  McLinn,  and  Matthew  Bellina
Right  to  Try  Act  of  2017  was  signed  into  law.  The  law,  among  other  things,  provides  a  federal  framework  for  certain
patients  to  access  certain  investigational  new  drug  products  that  have  completed  a  Phase  1  clinical  trial  and  that  are
undergoing investigation for FDA approval. Under certain circumstances, eligible patients can seek treatment without

17

Table of Contents

enrolling  in  clinical  trials  and  without  obtaining  FDA  authorization  under  an  FDA  expanded  access  program;  however,
manufacturers are not obligated to provide investigational new drug products under the current federal right to try law.

The  results  of  the  preclinical  and  clinical  testing,  chemistry,  manufacturing  and  control  information,  proposed
labeling  and  other  information  are  then  submitted  to  the  FDA  in  the  form  of  either  an  NDA  or  BLA  for  review  and
potential approval to begin commercial sales. Within 60 days following submission of the application, the FDA reviews an
application submission to determine if it is substantially complete before the agency accepts it for filing. The FDA may
refuse to file any application that it deems incomplete or not properly reviewable at the time of submission and may request
additional information. In this event, the application must be resubmitted with the additional information. The resubmitted
application also is subject to review before the FDA accepts it for filing. Once the submission is accepted for filing, the
FDA  begins  an  in-depth  substantive  review  of  the  application.  In  responding  to  an  NDA  or  BLA,  the  FDA  may  grant
marketing  approval,  or  issue  a  Complete  Response  Letter,  or  CRL.  A  CRL  generally  contains  a  statement  of  specific
conditions that must be met in order to secure final approval of an NDA or BLA and may require substantial additional
testing or information. If and when those conditions have been met to the FDA’s satisfaction, the FDA will typically issue
an approval letter, which authorizes commercial marketing of the product with specific prescribing information for specific
indications,  and  sometimes  with  specified  post-marketing  commitments  and/or  distribution  and  use  restrictions  imposed
under a Risk Evaluation and Mitigation Strategy program. Any approval required from the FDA might not be obtained on a
timely basis, if at all.

Disclosure of Clinical Trial Information

Sponsors of certain clinical trials of FDA-regulated products are required to register and disclose certain clinical
trial information. Information related to the product, patient population, phase of investigation, trial sites and investigators,
and other aspects of the clinical trial are then made public as part of the registration. Sponsors are also obligated to disclose
the  results  of  their  clinical  trials  after  completion.  Disclosure  of  the  results  of  these  trials  can  be  delayed  in  certain
circumstances  for  up  to  two  years  after  the  date  of  completion  of  the  trial.  Competitors  may  use  this  publicly  available
information to gain knowledge regarding the progress of development programs.

Orphan Drugs

Under the Orphan Drug Act, the FDA may grant orphan drug designation to therapeutic candidates intended to
treat a rare disease or condition, which is a disease or condition that affects fewer than 200,000 individuals in the U.S. or
more than 200,000 individuals in the U.S. and for which there is no reasonable expectation that the cost of developing and
making available in the U.S. a therapeutic candidate for this type of disease or condition will be recovered from sales in the
U.S. for that therapeutic candidate. Orphan drug designation must be requested before submitting a marketing application
for  the  therapeutic  candidate  for  that  particular  disease  or  condition.  After  the  FDA  grants  orphan  drug  designation,  the
identity of the therapeutic agent and its potential orphan use are disclosed publicly by the FDA. Orphan drug designation
does not convey any advantage in or shorten the duration of the regulatory review and approval process. Among the other
benefits  of  orphan  drug  designation  are  tax  credits  for  certain  research  and  an  exemption  from  the  NDA  or  BLA
application fee. The FDA may revoke orphan drug designation, and if it does, it will publicize that the drug is no longer
designated as an orphan drug.

If  a  therapeutic  candidate  with  orphan  drug  designation  subsequently  receives  the  first  FDA  approval  for  such
drug for the disease for which it has such designation, the therapeutic candidate is entitled to orphan product exclusivity,
which means that the FDA may not approve any other applications to market the same therapeutic candidate for the same
indication, for seven years, unless the sponsor of the subsequent application demonstrates clinical superiority, in the form
of a greater efficacy, greater safety, or a major contribution to patient care. Orphan drug exclusivity, however, could also
block the approval of one of our therapeutic candidates for seven years if a competitor obtains orphan drug designation and
FDA  approval  of  the  same  therapeutic  candidate  for  the  same  condition  or  disease  as  our  orphan-designated  drug.  For
macromolecules, FDA considers a drug to be the same drug as an orphan-designated macromolecule if it contains the same
principal molecular structural features, but not necessarily all of the same structural features.

In addition, as the FDA has interpreted the Orphan Drug Act, even if a previously approved same drug does not
have  unexpired  orphan  exclusivity,  a  demonstration  of  clinical  superiority  is  required  for  a  subsequent  marketing
application for the same orphan-designated drug for the same disease or condition to be awarded a 7-year period of orphan
exclusivity upon marketing approval. In recent years, there have been multiple legal challenges to this FDA interpretation,
and in August 2017, Congress amended the orphan drug provisions of the FDCA through enactment of the FDA

18

Table of Contents

Reauthorization  Act  of  2017  to  codify  FDA’s  longstanding  interpretation.  Section  527  of  the  FDCA  now  expressly
provides that if a sponsor of an orphan-designated drug that is otherwise the same as an already approved drug for the same
rare disease or condition is seeking orphan exclusivity, FDA shall require such sponsor to demonstrate that such drug is
clinically superior to any already approved or licensed drug that is the same drug in order to obtain orphan drug exclusivity.
Orphan drug exclusivity does not prevent the FDA from approving a different drug for the same disease or condition, or the
same drug for a different disease or condition.

Expedited Development and Review Programs

The FDA has a Fast Track program that is intended to expedite or facilitate the process for reviewing new drugs
and biological products that meet certain criteria. Specifically, new drugs and biological products are eligible for Fast Track
designation  if  they  are  intended  to  treat  a  serious  or  life-threatening  condition  and  demonstrate  the  potential  to  address
unmet medical needs for the condition. Fast Track designation applies to the combination of the product and the specific
indication for which it is being studied. The sponsor of a new drug or biologic may request the FDA to designate the drug
or  biologic  as  a  Fast  Track  product  at  any  time  during  the  clinical  development  of  the  product.  Unique  to  a  Fast  Track
product,  the  FDA  may  consider  for  review  sections  of  the  marketing  application  on  a  rolling  basis  before  the  complete
application is submitted, if the sponsor provides a schedule for the submission of the sections of the application, the FDA
agrees  to  accept  sections  of  the  application  and  determines  that  the  schedule  is  acceptable,  and  the  sponsor  pays  any
required user fees upon submission of the first section of the application FDA may revoke the Fast Track designation if it
believes that the designation is no longer supported by data emerging in the clinical trial process.

Products  may  also  be  eligible  for  other  types  of  FDA  programs  intended  to  expedite  development  and  review,
such  as  Breakthrough  Therapy  designation,  priority  review  and  accelerated  approval.  Under  the  Breakthrough  Therapy
program, products intended to treat a serious or life-threatening disease or condition may be eligible for the benefits of the
Fast Track program when preliminary clinical evidence demonstrates that such product may have substantial improvement
on one or more clinically significant endpoints over existing therapies. Additionally, FDA will seek to ensure the sponsor
of a breakthrough therapy product receives timely advice and interactive communications to help the sponsor design and
conduct a development program as efficiently as possible.

A  product  is  eligible  for  priority  review  if  it  is  intended  to  treat  a  serious  condition  and,  if  approved,  it  would
provide  a  significant  improvement  in  safety  or  effectiveness.  FDA  intends  to  take  action  on  a  priority  review  marketing
application within 6 months of filing, compared to 10 months of filing for regular review submissions.

Additionally,  a  product  may  be  eligible  for  accelerated  approval  if  it  is  intended  to  treat  a  serious  or  life-
threatening  disease  or  condition  and  would  provide  meaningful  therapeutic  benefit  over  existing  treatments.  Eligible
products may receive accelerated approval on the basis of adequate and well-controlled clinical studies establishing that the
product has an effect on a surrogate endpoint that is reasonably likely to predict a clinical benefit, or on a clinical endpoint
that  can  be  measured  earlier  than  irreversible  morbidity  or  mortality  and  is  reasonably  likely  to  predict  an  effect  on
irreversible morbidity, mortality, or other clinical benefit. As a condition of approval, the FDA may require that a sponsor
of  a  drug  or  biological  product  receiving  accelerated  approval  diligently  perform  adequate  and  well-controlled  post-
marketing  clinical  studies  demonstrating  clinical  benefit.  In  addition,  the  FDA  requires  as  a  condition  for  accelerated
approval the submission of promotional materials, which could adversely impact the timing of the commercial launch of
the  product.  Fast  Track  designation,  Breakthrough  Therapy  designation,  priority  review  and  accelerated  approval  do  not
change the standards for full approval but may expedite the development or approval process.

Regenerative Medicine Advanced Therapies (RMAT) Designation

The  FDA  has  established  a  Regenerative  Medicine  Advanced  Therapy  (RMAT)  designation  as  part  of  its
implementation  of  the  21st  Century  Cures  Act,  or  Cures  Act.  The  RMAT  designation  program  is  intended  to  fulfill  the
Cures Act requirement that the FDA facilitate an efficient development program for, and expedite review of, any drug that
meets the following criteria: (1) it qualifies as a RMAT, which is defined as a cell therapy, therapeutic tissue engineering
product,  human  cell  and  tissue  product,  or  any  combination  product  using  such  therapies  or  products,  with  limited
exceptions;  (2)  it  is  intended  to  treat,  modify,  reverse,  or  cure  a  serious  or  life-threatening  disease  or  condition;  and
(3) preliminary clinical evidence indicates that the drug has the potential to address unmet medical needs for such a disease
or  condition.  Like  breakthrough  therapy  designation,  RMAT  designation  provides  potential  benefits  that  include  more
frequent meetings with FDA to discuss the development plan for the product candidate, and eligibility for rolling review
and priority review. Products granted RMAT designation may also be eligible for accelerated approval on the basis of a

19

Table of Contents

surrogate or intermediate endpoint reasonably likely to predict long-term clinical benefit, or reliance upon data obtained
from a meaningful number of sites, including through expansion to additional sites. RMAT-designated products that receive
accelerated  approval  may,  as  appropriate,  fulfill  their  post-approval  requirements  through  the  submission  of  clinical
evidence,  clinical  studies,  patient  registries,  or  other  sources  of  real-world  evidence  (such  as  electronic  health  records);
through  the  collection  of  larger  confirmatory  data  sets;  or  via  post-approval  monitoring  of  all  patients  treated  with  such
therapy prior to approval of the therapy.

Rare Pediatric Disease Priority Review Voucher

The FDA generally defines a “rare pediatric disease” as a serious or life-threatening disease that affects fewer than
200,000 individuals in the U.S. primarily under the age of 18 years old. Under the FDA's Rare Pediatric Disease Priority
Review  Voucher  (PRV)  program,  upon  the  approval  of  an  application  for  a  product  for  the  treatment  of  a  rare  pediatric
disease,  the  sponsor  of  such  application  is  eligible  for  a  Rare  Pediatric  Disease  Priority  Review  Voucher.  Currently,  the
Priority  Review  Voucher  can  be  used  to  obtain  priority  review  for  any  subsequent  application  and  may  be  sold  or
transferred an unlimited number of times. Congress has only authorized the rare pediatric disease priority review voucher
program until September 30, 2024. However, if a drug candidate receives RPD designation before September 30, 2024, it is
eligible to receive a voucher if it is approved before September 30, 2026.

FDA Emergency Use Authorization

Section  564  of  the  FDCA  allows  the  FDA  to  authorize  the  shipment  of  drugs,  biological  products  (including
vaccines),  or  medical  devices  that  either  lack  required  approval,  licensure,  or  clearance  (unapproved  products),  or  are
approved but are to be used for unapproved ways to diagnose, treat, or prevent serious diseases or conditions in the event
of an emergency declaration by the HHS Secretary.

On February 4, 2020, HHS Secretary Alex M. Azar II declared a public health emergency for COVID-19, under
21  U.S.C.  §  360bbb-3(b)(1),  justifying  the  authorization  of  emergency  use  of  IVDs  for  detection  and/or  diagnosis  of
COVID-19. This determination was published in the Federal Register on February 7, 2020.

While  this  emergency  declaration  is  effective,  the  FDA  may  authorize  the  use  of  an  unapproved  product  or  an

unapproved use of an approved product if it concludes that:

● an  agent  referred  to  in  the  emergency  declaration  could  cause  a  serious  or  life-threatening  disease  or

condition;

● it is reasonable to believe that the authorized product may be effective in diagnosing, treating, or preventing
that disease or condition or a serious or life-threatening disease or condition caused by an approved product
or a product marketed under an EUA;

● the known and potential benefits of the authorized product, when used for that disease or condition, outweigh
known and potential risks, taking into consideration the material threat of agents identified in the emergency
declaration;

● there is no adequate, approved, and available alternative to the authorized product for diagnosing, preventing,

or treating the relevant disease or condition; or
● any other criteria prescribed by the FDA is satisfied.

Medical products that are granted an EUA are only permitted to commercialize their products under the terms and
conditions  provided  in  the  authorization.  The  FDCA  authorizes  FDA  to  impose  such  conditions  on  an  EUA  as  may  be
necessary to protect the public health. Consequently, postmarketing requirements will vary across EUAs. In addition, FDA
has, on occasion, waived requirements for drugs marketed under an EUA.

Generally,  EUAs  for  unapproved  products  or  unapproved  uses  of  approved  products  require  that  manufacturers
distribute factsheets for healthcare providers, addressing significant known and potential benefits and risk, and the extent to
which benefits and risks are unknown, and the fact that FDA has authorized emergency use; and, distribution of factsheets
for recipients of the product, addressing significant known and potential benefits and risk, and the extent to which benefits
and risks are unknown, the option to accept or refuse the product, the consequences of refusing, available alternatives, and
the fact that FDA has authorized emergency use.

20

Table of Contents

Generally,  EUAs  for  unapproved  products  and,  per  FDA’s  discretion,  EUAs  for  unapproved  uses  of  approved
products,  include  requirements  for  adverse  event  monitoring  and  reporting,  and  other  recordkeeping  and  reporting
requirements. Note, however, that approved products are already subject to equivalent requirements.

In addition, FDA may include various requirements in an EUA as a matter of discretion as deemed necessary to
protect  the  public  health,  including  restrictions  on  which  entities  may  distribute  the  product,  and  how  to  perform
distribution (including requiring that distribution be limited to government entities), restrictions on who may administer the
product,  requirements  for  collection  and  analysis  of  safety  and  effectiveness  data,  waivers  of  cGMP,  and  restrictions
applicable to prescription drugs or restricted devices (including advertising and promotion restrictions).

The FDA may revoke an EUA where it is determined that the underlying health emergency no longer exists or
warrants  such  authorization,  if  the  conditions  for  the  issuance  of  the  EUA  are  no  longer  met,  or  if  other  circumstances
make revocation appropriate to protect the public health or safety.

Post-Approval Requirements

FDA Requirements

Drugs manufactured or distributed pursuant to FDA approvals 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 with the product. After approval, most changes to the approved product, such
as  adding  new  indications  or  other  labeling  claims,  are  subject  to  prior  FDA  review  and  approval.  There  also  are
continuing,  annual  user  fee  requirements  for  any  marketed  products  and  the  establishments  at  which  such  products  are
manufactured, as well as new application fees for supplemental applications with clinical data.

Oftentimes,  even  after  a  drug  has  been  approved  by  the  FDA  for  sale,  the  FDA  may  require  that  certain  post-
approval requirements be satisfied, including the conduct of additional clinical studies. If such post-approval requirements
are not satisfied, the FDA may withdraw its approval of the drug. In addition, holders of an approved NDA or BLA are
required  to  report  certain  adverse  reactions  to  the  FDA,  comply  with  certain  requirements  concerning  advertising  and
promotional  labeling  for  their  products,  and  continue  to  have  quality  control  and  manufacturing  procedures  conform  to
cGMP after approval. In addition, drug manufacturers and other entities involved in the manufacture and distribution of
approved drugs are required to register their establishments with the FDA and state agencies and are subject to periodic
unannounced inspections by the FDA and these state agencies for compliance with cGMP requirements. Changes to the
manufacturing  process  are  strictly  regulated  and  often  require  prior  FDA  approval  before  being  implemented.  FDA
regulations  also  require  investigation  and  correction  of  any  deviations  from  cGMP  and  impose  reporting  and
documentation  requirements  upon  the  sponsor  and  any  third-party  manufacturers  that  the  sponsor  may  decide  to  use.
Accordingly, manufacturers must continue to expend time, money, and effort in the area of production and quality control
to maintain cGMP compliance.

Among the conditions for an NDA or BLA approval is the requirement that the manufacturing operations conform
on an ongoing basis with cGMP. In complying with cGMP, we must expend time, money and effort in the areas of training,
production  and  quality  control  within  our  own  organization  and  at  our  contract  manufacturing  facilities.  A  successful
inspection of the manufacturing facility by the FDA is usually a prerequisite for final approval of a pharmaceutical product.
Following approval of the NDA or BLA, we and our manufacturers will remain subject to periodic inspections by the FDA
to  assess  compliance  with  cGMP  requirements  and  the  conditions  of  approval.  We  will  also  face  similar  inspections
coordinated  by  foreign  regulatory  authorities.  The  FDA  periodically  inspects  the  sponsor’s  records  related  to  safety
reporting  and/or  manufacturing  facilities;  this  latter  effort  includes  assessment  of  compliance  with  cGMP.  Accordingly,
manufacturers must continue to expend time, money, and effort in the area of production and quality control to maintain
cGMP compliance.

Once an approval is granted, the FDA may withdraw the approval if compliance with regulatory requirements and
standards  is  not  maintained  or  if  problems  occur  after  the  product  reaches  the  market.  Later  discovery  of  previously
unknown problems with a product, including adverse events of unanticipated severity or frequency, or with manufacturing
processes, or failure to comply with regulatory requirements, may result in revisions to the approved labeling to add new
safety  information;  imposition  of  post-market  studies  or  clinical  trials  to  assess  new  safety  risks;  or  imposition  of
distribution or other restrictions under a REMS program. Other potential consequences include, among other things:

21

Table of Contents

● restrictions  on  the  marketing  or  manufacturing  of  the  product,  including  total  or  partial  suspension  of

production, 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  or  supplements  to  approved  NDAs,  or  suspension  or

revocation of product license approvals;

● product seizure or detention, or refusal to permit the import or export of products; or
● injunctions or the imposition of civil or criminal penalties.

The  FDA  strictly  regulates  marketing,  labeling,  advertising  and  promotion  of  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
labeling. 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 liability.

In addition, the distribution of prescription drug products is subject to the Prescription Drug Marketing Act (the
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 drug product samples and impose requirements to ensure accountability in distribution.

Pricing, Coverage and Reimbursement

Significant  uncertainty  exists  as  to  the  coverage  and  reimbursement  status  of  any  of  our  products,  if  and  when
approved.  Sales  of  pharmaceutical  products  depend,  in  part,  on  the  availability  of  sufficient  coverage  and  adequate
reimbursement  from  third-party  payors,  which  include  government  health  programs,  such  as  Medicare,  Medicaid,
TRICARE,  and  the  Veterans  Administration,  as  well  as  commercial  insurance,  and  managed  healthcare  organizations.
Prices  at  which  we  or  our  customers  seek  reimbursement  for  our  therapeutic  product  candidates  can  be  subject  to
challenge, reduction, or denial by payors. Third-party payors may limit coverage to specific products on an approved list or
formulary, which might not include all of the FDA-approved products for a particular indication. Also, third-party payors
may refuse to include a particular branded drug on their formularies or otherwise restrict patient access to a branded drug
when a less costly generic equivalent or another alternative is available. Third-party payors are increasingly challenging the
prices charged for medical products and services. Additionally, the containment of healthcare costs has become a priority
of  federal  and  state  governments,  and  the  prices  of  drugs  have  been  a  focus  in  this  effort.  The  U.S.  government,  state
legislatures  and  foreign  governments  have  shown  significant  interest  in  implementing  cost-containment  programs,
including price controls, restrictions on reimbursement and requirements for substitution of generic products.

The process for determining whether a payor will provide coverage for a product is typically separate from the
process for setting the reimbursement rate that the payor will pay for the product. A payor’s decision to provide coverage
for  a  product  does  not  imply  reimbursement  will  be  available  at  a  rate  that  covers  our  costs,  including  research,
development, manufacture, and sales and distribution costs. Additionally, in the United States there is no uniform policy
among  payors  for  determining  coverage  or  reimbursement.  Many  third-party  payors  often  rely  upon  Medicare  coverage
policy and payment limitations in setting their own coverage and reimbursement policies, but also have their own methods
and approval processes. Therefore, coverage and reimbursement for products can differ significantly from payor to payor.
One third-party payor’s decision to cover a particular medical product or service does not ensure that other payors will also
provide  coverage  for  the  medical  product  or  service  or  will  provide  coverage  at  an  adequate  reimbursement  rate.  As  a
result,  the  coverage  determination  process  will  require  us  to  provide  scientific  and  clinical  support  for  the  use  of  our
products to each payor separately and will likely be a time-consuming process. If coverage and adequate reimbursement
are  not  available,  or  are  available  only  at  limited  levels,  successful  commercialization  of,  and  obtaining  a  satisfactory
financial return on, any product we develop may not be possible.

Third-party  payors  are  increasingly  challenging  the  price  and  examining  the  medical  necessity  and  cost-
effectiveness  of  medical  products  and  services,  in  addition  to  their  safety  and  efficacy.  In  order  to  obtain  coverage  and
reimbursement for any product that might be approved for marketing, we may need to conduct expensive studies in order
to  demonstrate  the  medical  necessity  and  cost-effectiveness  of  any  products,  which  would  be  in  addition  to  the  costs
expended  to  obtain  regulatory  approvals.  Third-party  payors  may  not  consider  our  product  candidates  to  be  medically
necessary or cost-effective compared to other available therapies, or payor negotiations may not enable us to maintain price
levels sufficient to realize an appropriate return on our investment in drug development. If these third-party payors do not
consider our products to be cost-effective compared to other therapies, they may not cover our products once approved as a
benefit under their plans or, if they do, the level of reimbursement may not be sufficient to allow us to sell

22

Table of Contents

our products on a profitable basis. Decreases in third-party reimbursement for our products once approved or a decision by
a  third-party  payor  to  not  cover  our  products  could  reduce  or  eliminate  utilization  of  our  products  and  have  an  adverse
effect on our sales, results of operations, and financial condition.

Additionally, efforts to contain healthcare costs (including drug prices) has become a priority of federal and state
governments.  The  U.S.  government,  state  legislatures,  and  foreign  governments  have  shown  significant  interest  in
implementing  cost-containment  programs,  including  price  controls,  restrictions  on  reimbursement,  and  requirements  for
substitution by generic products. There has also been heightened governmental scrutiny recently over the manner in which
drug  manufacturers  set  prices  for  their  marketed  products,  which  has  resulted  in  several  Congressional  inquiries  and
proposed  and  enacted  federal  and  state  legislation  designed  to,  among  other  things,  bring  more  transparency  to  product
pricing,  review  the  relationship  between  pricing  and  manufacturer  patient  programs,  and  reform  government  program
reimbursement methodologies for drug products. We anticipate additional state and federal healthcare reform measures will
be adopted in the future. These may include price controls and cost-containment measures, or more restrictive policies in
jurisdictions with existing controls and measures, any of which could limit the amounts that federal and state governments
will pay for healthcare products and services, and potentially could reduce demand for our products once approved, create
additional pricing pressures, or ultimately limit our net revenue and results.

In addition, in some non-U.S. jurisdictions, the proposed pricing for a product candidate must be approved before
it may be lawfully marketed. The requirements governing drug pricing vary widely from country to country. For example,
the EU provides options for its member states to restrict the range of medicinal products for which their national health
insurance systems provide reimbursement and to control the prices of medicinal products for human use. A member state
may approve a specific price for the medicinal product or it may instead adopt a system of direct or indirect controls on the
profitability of the company placing the medicinal product on the market. There can be no assurance that any country that
has  price  controls  or  reimbursement  limitations  for  pharmaceutical  products  will  allow  favorable  reimbursement  and
pricing arrangements for any of our product candidates. Historically, product candidates launched in the EU do not follow
price structures of the U.S. and generally tend to have price structures that are significantly lower.

Other Healthcare Fraud and Abuse Laws

Although  we  currently  do  not  have  any  products  on  the  market,  our  activities,  including  current  and  future
arrangements with investigators, healthcare professionals, consultants, third-party payors and customers, may be subject to
additional  healthcare  laws,  regulations  and  enforcement  by  the  federal  government  and  by  authorities  in  the  states  and
foreign  jurisdictions  in  which  we  conduct  our  business.  Such  laws  include,  without  limitation,  state  and  federal  anti-
kickback, fraud and abuse, false claims, privacy and security, price reporting, and physician sunshine laws. Some of our
pre-commercial activities also may be subject to some of these laws.

The  federal  Anti-Kickback  Statute  prohibits,  among  other  things,  any  person  or  entity,  including  a  prescription
drug manufacturer or a party acting on its behalf, from knowingly and willfully offering, paying, soliciting or receiving any
remuneration, directly or indirectly, overtly or covertly, in cash or in kind, to induce or in return for purchasing, leasing,
ordering  or  arranging  for  the  purchase,  lease  or  order  of  any  item  or  service  reimbursable,  in  whole  or  in  part,  under
Medicare, Medicaid or other federal healthcare programs. The term “remuneration” has been interpreted broadly to include
anything of value. The Anti-Kickback Statute has been interpreted to apply to arrangements between therapeutic product
manufacturers  on  one  hand  and  prescribers,  purchasers,  and  formulary  managers  on  the  other.  There  are  a  number  of
statutory exceptions and regulatory safe harbors protecting some common activities from prosecution. The exceptions and
safe  harbors  are  drawn  narrowly  and  practices  that  involve  remuneration  that  may  be  alleged  to  be  intended  to  induce
prescribing, purchasing or recommending may be subject to scrutiny if they do not qualify for an exception or safe harbor.
Failure  to  meet  all  of  the  requirements  of  a  particular  applicable  statutory  exception  or  regulatory  safe  harbor  does  not
make the conduct per se illegal under the Anti-Kickback Statute. Instead, the legality of the arrangement will be evaluated
on a case-by-case basis based on a cumulative review of all of its facts and circumstances. Several courts have interpreted
the  statute’s  intent  requirement  to  mean  that  if  any  one  purpose  of  an  arrangement  involving  remuneration  is  to  induce
referrals  of  federal  healthcare  covered  business,  the  Anti-Kickback  Statute  has  been  violated.  Additionally,  the  intent
standard under the Anti-Kickback Statute was amended by the ACA to a stricter standard such that a person or entity no
longer needs to have actual knowledge of the statute or specific intent to violate it in order to have committed a violation.
In addition, the ACA codified case law that a claim including items or services resulting from a violation of the federal
Anti-Kickback  Statute  constitutes  a  false  or  fraudulent  claim  for  purposes  of  the  federal  False  Claims  Act,  or  FCA.
Violations of the federal Anti-Kickback Statute may result in civil monetary penalties up to $100,000 for each violation,
plus up to three times the remuneration involved. Civil penalties for such conduct can further be assessed under the federal

23

Table of Contents

False  Claims  Act.  Violations  can  also  result  in  criminal  penalties,  including  criminal  fines  of  up  to  $100,000  and
imprisonment  of  up  to  10  years.  Similarly,  violations  can  result  in  exclusion  from  participation  in  federal  and  state
healthcare programs, including Medicare and Medicaid.

The federal civil False Claims Act, prohibits, among other things, any person or entity from knowingly presenting,
or causing to be presented, for payment to, or approval by, federal programs, including Medicare and Medicaid, claims for
items or services, including drugs, that are false or fraudulent or not provided as claimed. Persons and entities can be held
liable  under  these  laws  if  they  are  deemed  to  “cause”  the  submission  of  false  or  fraudulent  claims  by,  for  example,
providing inaccurate billing or coding information to customers or promoting a product off-label. In addition, certain of our
future activities relating to the reporting of wholesaler or estimated retail prices for our products, the reporting of prices
used to calculate Medicaid rebate information, and other information affecting federal, state, and third-party reimbursement
for our products, and the sale and marketing of our products, are subject to scrutiny under this law. Penalties for federal
civil  False  Claims  Act  violations  may  include  up  to  three  times  the  actual  damages  sustained  by  the  government,  plus
mandatory civil penalties of between $11,803 and $23,607 for each separate false claim per false claim or statement for
penalties assessed after December 13, 2021 with respect to violations occurring after November 2, 2015 (and penalties of
between $5,500 and $11,000 per claim or statement with respect to violations occurring before that date). Other penalties
include  the  potential  for  exclusion  from  participation  in  federal  healthcare  programs.  Additionally,  although  the  federal
False Claims Act is a civil statute, False Claims Act violations may also implicate various federal criminal statutes.

There  is  also  the  federal  criminal  False  Claims  Act,  which  is  similar  to  the  federal  civil  False  Claims  Act  and
imposes criminal liability on those that make or present a false, fictitious or fraudulent claim to the federal government.
The  Federal  Criminal  Statute  on  False  Statements  Relating  to  Health  Care  Matters  makes  it  a  crime  to  knowingly  and
willfully  falsify,  conceal,  or  cover  up  a  material  fact,  make  any  materially  false,  fictitious,  or  fraudulent  statements  or
representations, or make or use any materially false writing or document knowing the same to contain any materially false,
fictitious, or fraudulent statement or entry in connection with the delivery of or payment for healthcare benefits, items, or
services.

The  Federal  Civil  Monetary  Penalties  Law,  or  the  CMPL,  authorizes  the  imposition  of  substantial  monetary
penalties against an entity, such as a pharmaceutical manufacturer, that engaged in activities including, among others (1) 
knowingly presenting, or causing to be presented, a claim for services not provided as claimed or that is otherwise false or
fraudulent in any way; (2) arranging for or contracting with an individual or entity that is excluded from participation in
federal health care programs to provide items or services reimbursable by a federal health care program; (3) violations of
the federal Anti-Kickback Statute; or (4) failing to report and return a known overpayment.

HIPAA  created  additional  federal  criminal  statutes  that  prohibit,  among  other  things,  knowingly  and  willfully
executing,  or  attempting  to  execute,  a  scheme  to  defraud  or  to  obtain,  by  means  of  false  or  fraudulent  pretenses,
representations or promises, any money or property owned by, or under the control or custody of, any healthcare benefit
program,  including  private  third-party  payors,  willfully  obstructing  a  criminal  investigation  of  a  healthcare  offense,  and
knowingly and willfully falsifying, concealing or covering up by trick, scheme or device, a material fact or making any
materially  false,  fictitious  or  fraudulent  statement  in  connection  with  the  delivery  of  or  payment  for  healthcare  benefits,
items  or  services.  Like  the  Anti-Kickback  Statute,  the  ACA  amended  the  intent  standard  for  certain  healthcare  fraud
statutes under HIPAA such that a person or entity no longer needs to have actual knowledge of the statute or specific intent
to violate it in order to have committed a violation.

We may be subject to data privacy and security regulations by both the federal government and the states in which
we  conduct  our  business.  HIPAA,  as  amended  by  the  Health  Information  Technology  for  Economic  and  Clinical  Health
Act, or HITECH, and its implementing regulations, imposes requirements relating to the privacy, security and transmission
of  individually  identifiable  health  information.  Among  other  things,  HITECH  makes  HIPAA’s  privacy  and  security
standards directly applicable to business associates, independent contractors, or agents of covered entities that receive or
obtain  protected  health  information  in  connection  with  providing  a  service  on  behalf  of  a  covered  entity.  HITECH  also
created four new tiers of civil monetary penalties, amended HIPAA to make civil and criminal penalties directly applicable
to  business  associates,  and  gave  state  attorneys  general  new  authority  to  file  civil  actions  for  damages  or  injunctions  in
federal  courts  to  enforce  HIPAA  and  seek  attorneys’  fees  and  costs  associated  with  pursuing  federal  civil  actions.
Regulatory guidance and obligations continue to evolve. For example, on December 10, 2020, the Office for Civil Rights
issued a proposed rule aimed at reducing regulatory burdens that may exist in discouraging coordination of care, among
other  changes.  As  HIPAA  requirements  evolve,  we  may  be  required  to  update  our  compliance  strategies  or  modify  our
business processes to comply.

24

Table of Contents

In  addition,  many  state  laws  govern  the  privacy  and  security  of  health  information  in  specified  circumstances,
many  of  which  differ  from  each  other  in  significant  ways,  are  often  not  pre-empted  by  HIPAA,  and  may  have  a  more
prohibitive effect than HIPAA, thus complicating compliance efforts. For instance, the California Consumer Privacy Act
(CCPA) became effective on January 1, 2020, giving California residents expanded privacy rights, and requiring businesses
provide detailed information about their data practices. The CCPA provides for civil penalties for violations, as well as a
private  right  of  action  for  data  breaches  that  is  expected  to  increase  data  breach  litigation.  Although  there  are  limited
exemptions  for  PHI  and  certain  clinical  trial  data,  the  CCPA’s  implementation  standards  and  enforcement  practices  may
increase  our  compliance  costs  and  legal  risks.  Additionally,  the  California  Privacy  Rights  Act  (CPRA)  was  passed  in
November  2020  and  will  amend  the  CCPA  beginning  in  2023.  The  CPRA  will  impose  additional  data  protection
obligations on companies doing business in California, including additional consumer rights processes, limitations on data
uses, new audit requirements for higher risk data, and opt outs for certain uses of sensitive data. It will also create a new
California  data  protection  agency  authorized  to  issue  substantive  regulations  and  could  result  in  increased  privacy  and
information  security  enforcement.  Additional  state  laws  are  being  proposed,  and  new  obligations  may  continue  to  arise.
Additional  compliance  investment  and  potential  business  process  changes  may  be  required  to  respond  to  these  rapidly
changing  privacy  law  landscape.  If  we  fail  to  comply  with  existing  or  new  privacy  laws  and  regulations,  we  could  face
legal liability from regulatory actions or litigation, as well as reputational damage.

Additionally, the federal Physician Payments Sunshine Act, or the Sunshine Act, created under the ACA, and its
implementing regulations, require that certain manufacturers of drugs, devices, biological and medical supplies for which
payment  is  available  under  Medicare,  Medicaid  or  the  Children’s  Health  Insurance  Program  (with  certain  exceptions)
report  annually  to  CMS  information  related  to  certain  payments  or  other  transfers  of  value  made  or  distributed  to
physicians and teaching hospitals, or to entities or individuals at the request of, or designated on behalf of, the physicians
and  teaching  hospitals  and  to  report  annually  certain  ownership  and  investment  interests  held  by  physicians  and  their
immediate family members. Effective January 1, 2022, these reporting obligations extend to include transfer of value made
in  the  previous  year  to  certain  non-physician  providers  such  as  physician  assistants,  nurse  practitioners,  clinical  nurse
specialists, anesthesiologist assistant, certified nurse anesthetists, and certified nurse-midwives. Failure to submit timely,
accurately  and  completely  the  required  information  for  all  payments,  transfers  of  value  and  ownership  or  investment
interests  may  result  in  civil  monetary  penalties  of  up  to  an  aggregate  of  $178,581  per  year  and  up  to  an  aggregate  of
$1,190,546 per year for “knowing failures.” Covered manufacturers are required to submit reports on aggregate payment
data to the Secretary of the U.S. Department of Health and Human Services on an annual basis. In addition, many states
also govern the reporting of payments or other transfers of value, many of which differ from each other in significant ways,
are  often  not  pre-empted,  and  may  have  a  more  prohibitive  effect  than  the  Sunshine  Act,  thus  further  complicating
compliance efforts. Many states have similar statutes or regulations to the above federal laws that may be broader in scope
and may apply regardless of payor. We may also be subject to state laws that require pharmaceutical companies to comply
with the pharmaceutical industry’s voluntary compliance guidelines and the relevant compliance guidance promulgated by
the  federal  government,  and/or  state  laws  that  require  drug  manufacturers  to  report  information  related  to  payments  and
other transfers of value to physicians and other healthcare providers, drug pricing or marketing expenditures. These laws
may differ from each other in significant ways and may not have the same effect, further complicating compliance efforts.
Additionally,  to  the  extent  that  we  have  business  operations  in  foreign  countries  or  sell  any  of  our  products  in  foreign
countries and jurisdictions, including Japan or the European Union, we may be subject to additional regulation.

Although we do not currently have any products on the market, once our product candidates or clinical trials are
covered by federal health care programs, we will be subject to additional healthcare statutory and regulatory requirements
and enforcement by the federal and state governments of the jurisdictions in which we conduct our business. Because we
intend  to  commercialize  products  that  could  be  reimbursed  under  a  federal  healthcare  program  and  other  governmental
healthcare  programs,  we  intend  to  develop  a  comprehensive  compliance  program  that  establishes  internal  controls  to
facilitate  adherence  to  the  rules  and  program  requirements  to  which  we  will  or  may  become  subject.  Although  the
development and implementation of compliance programs designed to establish internal control and facilitate compliance
can  mitigate  the  risk  of  violating  these  laws,  and  the  subsequent  investigation,  prosecution,  and  penalties  assessed  for
violations of these laws, the risks cannot be entirely eliminated.

If our operations are found to be in violation of any of such laws or any other governmental regulations that apply
to  us,  we  may  be  subject,  without  limitation,  to  significant  civil,  criminal  and  administrative  penalties,  damages,  fines,
individual imprisonment, disgorgement, exclusion from participation in federal and state healthcare programs, reputational
harm,  diminished  profits  and  future  earnings,  additional  oversight  and  reporting  obligations  pursuant  to  a  corporate
integrity agreement or similar agreement to resolve allegations of non-compliance with applicable laws and regulations,

25

Table of Contents

and  the  curtailment  or  restructuring  of  our  operations,  any  of  which  could  adversely  affect  our  ability  to  operate  our
business and our financial results.

Additionally,  we  expect  our  products,  if  and  when  approved,  may  be  eligible  for  coverage  under  Medicare,  the
federal health care program that provides health care benefits to the aged and disabled, and covers outpatient services and
supplies, including certain pharmaceutical products, that are medically necessary to treat a beneficiary’s health condition.
In  addition,  our  products  may  be  covered  and  reimbursed  under  other  government  programs,  such  as  Medicaid  and  the
340B Drug Pricing Program. The Medicaid Drug Rebate Program requires pharmaceutical manufacturers to enter into and
have  in  effect  a  national  rebate  agreement  with  the  Secretary  of  the  Department  of  Health  and  Human  Services  as  a
condition  for  states  to  receive  federal  matching  funds  for  the  manufacturer’s  outpatient  drugs  furnished  to  Medicaid
patients. Under the 340B Drug Pricing Program, the manufacturer must extend discounts to entities that participate in the
program. As part of the requirements to participate in certain government programs, many pharmaceutical manufacturers
must calculate and report certain price reporting metrics to the government, such as average manufacturer price, or AMP,
and best price. Penalties may apply in some cases when such metrics are not submitted accurately and timely.

Healthcare Reform

In the United States and foreign jurisdictions, there have been, and we expect there will continue to be, a number
of legislative and regulatory changes to healthcare systems that could affect our future results of operations. There have
been, and we expect there will continue to be, a number of initiatives at the United States federal and state levels that seek
to promote changes in the healthcare system with the stated goals of reducing healthcare costs, improving quality of care,
and expanding access.

In the United States, the pharmaceutical industry has been a particular focus of healthcare reform efforts and has
been  significantly  affected  by  major  legislative  and  regulatory  initiatives,  including  the  ACA,  which  has  had,  and  is
expected to continue to have, a significant impact on the healthcare industry. This law was designed to expand access to
health insurance coverage for uninsured and underinsured individuals while at the same time containing overall healthcare
costs. With regard to pharmaceutical products, among other things, the ACA contains provisions that may potentially affect
the  profitability  of  our  products,  including,  for  example,  subjecting  biologics  potential  competition  by  lower-cost
biosimilars, increased rebates for products sold to Medicaid programs, extension of Medicaid rebates to Medicaid managed
care  plans,  mandatory  discounts  for  certain  products  under  Medicare  Part  D,  expansion  of  entities  eligible  for  discounts
under  the  Public  Health  Service’s  pharmaceutical  pricing  program,  and  a  significant  annual  fee  on  companies  that
manufacture or import certain branded prescription drug products. Substantial new provisions affecting compliance have
also been enacted, which may affect our business practices with healthcare providers and entities. The framework of the
ACA and other healthcare reforms continues to evolve as a result of executive, legislative, regulatory, and administrative
developments; in addition, healthcare-related litigation and judicial proceedings contribute to regulatory uncertainty. While
Congress has not passed legislation to comprehensively repeal the ACA, the Tax Cuts and Jobs Act included a provision
that,  effective  January  1,  2019,  changed  to  $0  the  tax-based  shared  responsibility  payment  imposed  by  ACA  on  certain
individuals who fail to maintain qualifying health coverage for all or part of a year, which is commonly referred to as the
“individual mandate.”

There  have  been  numerous  historical  challenges  and  amendments  to  certain  aspects  of  the  ACA.  On  June  17,
2021, the U.S. Supreme Court dismissed the most recent judicial challenge to the ACA brought by several states without
specifically  ruling  on  the  constitutionality  of  the  ACA.  Prior  to  the  Supreme  Court’s  decision  on  January  28,  2021,
President Biden issued an executive order to initiate a special enrollment period for purposes of obtaining health insurance
coverage  through  the  ACA  marketplace,  which  remained  open  from  February  15,  2021  through  August  15,  2021.  The
executive order also instructed certain governmental agencies to review and reconsider their existing policies and rules that
limit access to healthcare, including among others, reexamining Medicaid demonstration projects and waiver programs that
include work requirements, and policies that create unnecessary barriers to obtaining access to health insurance coverage
through  Medicaid  or  the  ACA.  In  addition,  in  March  2021,  Congress  enacted  the  American  Rescue  Plan  Act  of  2021,
which  included  among  its  provisions  a  temporary  increase  in  premium  tax  credit  assistance  for  individuals  eligible  to
receive  qualified  health  plan  premium  subsidies  for  2021  and  2022  and  temporarily  removed  the  400%  federal  poverty
level  limit  that  otherwise  applies  for  purposes  of  eligibility  to  receive  premium  such  tax  credits.  Legislation  has  been
proposed to extend the duration of certain health coverage provisions of the American Rescue Plan until 2025, but whether
Congress will enact such legislation remains uncertain.  We cannot predict what effect the healthcare reform measures of
the  Biden  administration  or  other  efforts,  if  any,  to  challenge,  repeal,  amend  or  replace  the  ACA  would  have  on  our
business.

26

Table of Contents

Other legislative changes have been proposed and adopted since the ACA was enacted. For example, the Budget
Control Act of 2011 included reductions to Medicare payments to providers of up to 2% per fiscal year, which went into
effect  on  April  1,  2013  and,  due  to  subsequent  legislation,  will  stay  in  effect  into  2031  unless  additional  Congressional
action  is  taken.  Pursuant  to  the  Coronavirus  Aid,  Relief,  and  Economic  Security  Act,  or  the  CARES  Act,  as  well  as
subsequent legislation, these reductions have been suspended from May 1, 2020 through March 31, 2022 due to COVID-19
pandemic,  with  a  subsequent  phase-in  period  of  a  1%  reduction  through  June  30,  2022.  Additionally,  the  American
Taxpayer Relief Act of 2012, among other things, further reduced Medicare payments to several providers and increased
the statute of limitations period for the government to recover overpayments to providers from three to five years. Further,
effective January 1, 2019, the Bipartisan Budget Act of 2018, among other things, further amended portions of the Social
Security Act implemented as part of the ACA to increase from 50% to 70% the point-of-sale discount off negotiated prices
of  applicable  brand  drugs  that  pharmaceutical  manufacturers  participating  in  the  Coverage  Gap  Discount  Program  must
provide to eligible Medicare Part D beneficiaries during the coverage gap phase of the Part D benefit, commonly referred
to  as  the  “donut  hole,”  and  to  reduce  standard  beneficiary  cost  sharing  in  the  coverage  gap  from  30%  to  25%  in  most
Medicare Part D plans. In the future, there may be additional challenges and/or amendments to the ACA. It remains to be
seen precisely what any new legislation will provide, when or if it will be enacted, and what impact it may have on the
availability and cost of healthcare items and services, including drug products.

In  addition,  in  recent  years  the  pricing  and  costs  of  prescription  pharmaceuticals  has  been  the  subject  of
considerable discussion in the United States. A number of federal reports and inquiries have focused on these issues, and
various  legislative  and  regulatory  provisions  have  been  proposed  and  enacted  at  the  federal  and  state  level  that  seek  to,
among  other  things,  bring  more  transparency  to  drug  pricing,  review  the  relationship  between  pricing  and  manufacturer
patient  programs,  reduce  the  out-of-pocket  cost  of  prescription  drugs,  and  reform  government  program  reimbursement
methodologies for drugs. Additionally, on December 21, 2020, Congress passed a $900 billion U.S. coronavirus relief and
government appropriations legislation, the Consolidated Appropriations Act of 2021, which contains several important new
drug price reporting and transparency measures that could result in additional transparency with respect to manufacturers’
prescription  drug  prices.  Among  other  things,  the  Act  includes  provisions  requiring  Medicare  Part  D  prescription  drug
plan,  or  the  PDP,  sponsors  and  Medicare  Advantage  organizations,  or  MAOs,  to  implement  tools  to  display  Medicare
Part  D  prescription  drug  benefit  information  in  real  time  and  provisions  requiring  group  and  health  insurance  issuers
offering health insurance coverage to report information on certain pharmacy benefit and drug costs to the Secretaries of
HHS, Labor, and the Treasury.

Further, the Biden Administration and Congress have each indicated that it will continue to pursue new legislative
and administrative measures to control drug costs. For example, the American Rescue Plan Act of 2021 included among its
provisions a sunset of the ACA’s cap on pharmaceutical manufacturers’ rebate liability under the Medicaid Drug Rebate
Program.  Under  the  ACA,  manufacturers’  rebate  liability  was  capped  at  100%  of  the  average  manufacturer  price  for  a
covered outpatient drug. Effective January 1, 2024, manufacturers’ Medicaid Drug Rebate Program rebate liability will no
longer be capped, potentially resulting in a manufacturer paying more in Medicaid Drug Rebate Program rebates than it
receives  on  the  sale  of  certain  covered  outpatient  drugs.  Further,  on  July  9,  2021,  President  Biden  issued  an  Executive
Order to promote competition in the U.S. economy that included several initiatives addressing prescription drugs. Among
other provisions, the Executive Order stated that the Biden administration will “support aggressive legislative reforms that
would lower prescription drug prices, including by allowing Medicare to negotiate drug prices, by imposing inflation caps,
and  through  other  related  reforms.”  In  response  to  the  Executive  Order,  on  September  9,  2021,  HHS  issued  a
Comprehensive Plan for Addressing High Drug Prices that identified potential legislative policies and administrative tools
that Congress and the agency can pursue in order to make drug prices more affordable and equitable, improve and promote
competition  throughout  the  prescription  drug  industry,  and  foster  scientific  innovation.  We  cannot  predict  what  other
healthcare  reforms  will  ultimately  be  implemented  at  the  federal  or  state  level  or  the  effect  of  any  future  legislation  or
regulation. Accordingly, we face uncertainties that might result from additional reforms.

At  the  state  level,  legislatures  are  increasingly  passing  legislation  and  implementing  regulations  designed  to
control  biopharmaceutical  and  biologic  product  pricing,  including  price  or  patient  reimbursement  constraints,  discounts,
restrictions  on  certain  product  access  and  marketing  cost  disclosure  and  transparency  measures,  and,  in  some  cases,
designed to encourage importation from other countries and bulk purchasing.

From time to time, legislation is drafted, introduced and passed in Congress that could significantly change the
statutory provisions governing the testing, approval, manufacturing and marketing of products regulated by the FDA. In
addition to new legislation, FDA regulations and policies are often revised or interpreted by the agency in ways that may
significantly affect our business and our products. It is impossible to predict whether further legislative changes will be

27

Table of Contents

enacted  or  whether  FDA  regulations,  guidance,  policies  or  interpretations  will  be  changed  or  what  the  effect  of  such
changes, if any, may be.

Corporate Information

Our corporate headquarters were relocated to 10865 Road to the Cure, Suite 150, San Diego, California 92121.
Our telephone number is (310) 358-3200 and our internet address is www.capricor.com. The information on, or accessible
through, our website is not part of this Annual Report on Form 10-K. We have included our website address in this Annual
Report on Form 10-K solely as an inactive textual reference.

Employees

Currently,  we  have  48  full-time  employees.  None  of  our  employees  are  covered  by  a  collective  bargaining
agreement. We believe that our relations with our employees are satisfactory. We have also retained several consultants to
perform  various  operational  and  administrative  functions.  Certain  officers  of  Capricor  are  also  serving  as  officers  of  the
Company.

28

Table of Contents

ITEM 1A. RISK FACTORS

Investment in our common stock involves significant risk. You should carefully consider the information described
in the following risk factors, together with the other information appearing elsewhere in this Annual Report on Form 10-K,
before making an investment decision regarding our common stock. If any of the events or circumstances described in these
risks  actually  occur,  our  business,  financial  condition,  results  of  operations  and  future  growth  prospects  would  likely  be
materially and adversely affected. In these circumstances, the market price of our common stock could decline, and you
may lose all or a part of your investment in our common stock. Moreover, the risks described below are not the only ones
that we face.

Summary Risk Factors

Our  business  is  subject  to  a  number  of  risks,  including  risks  that  may  prevent  us  from  achieving  our  business
objectives or may adversely affect our business, clinical and commercialization activities, the manufacturing of our product
candidates,  intellectual  property,  third-party  relationships,  competition  factors,  product  and  environmental  liability,  and
common stock. These risks are discussed more fully below and include, but are not limited to, risks related to:

Risks Related to Our Business

● the COVID-19 pandemic, including its impact on our business and operations;
● substantial additional funding is needed to complete the development of our product candidates;
● the Company has incurred significant losses and may never be profitable;
● the occurrence of security breaches, improper access to or disclosure of our data or user data, and other cyber

incidents or undesirable cyber activity related to our, or our third party vendor’s systems and data;

● we may not have adequate personnel and may not be able to attract or retain personnel needed to develop our

products;

Risks Related to Clinical and Commercialization Activities

● our success depends upon the viability of our product candidates, all of which require regulatory approval to

commercialize and we cannot be certain any of them will receive regulatory approval to be commercialized;

● delays in commencement, enrollment, and completion of clinical testing could result in increased costs to us

and delay or limit our ability to obtain regulatory approval for our product candidates;

● our  exosome  technologies  are  unproven  in  their  ability  to  achieve  sufficient  biological  activity  or  scale  in

development to date;

● product  candidates  can  fail  to  meet  their  efficacy  endpoints  at  any  time  during  the  clinical  development

process, which would likely make them ineligible for becoming commercial products;

● we may not be able to use our facilities to manufacture product for use in our Phase III trial of CAP-1002 for

DMD;

Risks Related to the Manufacturing of our Product Candidates

● the  manufacturing  of  our  product  candidates  is  heavily  reliant  on  supply  chain  requirements  including  the
availability  of  donor  hearts  and  other  raw  materials  that  are  critical  for  the  manufacturing  of  our  product
candidates;

● we may need to rely upon third party manufacturers for the expansion of our manufacturing capabilities for

later-stage clinical trials and for ultimate commercialization;

● we may not have adequate manufacturing facilities required for any scale-up of manufacturing which may be

required in the future;

● we may not be able to replicate our manufacturing processes;
● we may not be able to comply with cGMP regulations;

Risks Related to Our Intellectual Property

● our ability to obtain, maintain, protect, and enforce our intellectual property rights;
● potential challenges to the enforceability or scope of our intellectual property;

29

Table of Contents

● potential claims from third parties that we are infringing their patents or other intellectual property rights;

Risks Related to Our Relationships with Third Parties

● we  depend  on  our  relationships  with  our  licensors  and  collaborators  and  there  is  no  guarantee  that  such

relationships will continue;

● we will depend on the ability of Nippon Shinyaku to perform according to the terms of the NS Distribution

Agreement and all applicable laws, and to successfully commercialize our lead product CAP-1002 in DMD;

Risks Related to Competitive Factors

● our products will likely face intense competition;
● any  of  our  product  candidates  for  which  we  receive  regulatory  approval  may  not  achieve  broad  market

acceptance, which could limit the revenue that we will generate from their sales, if any;

Risks Related to Product and Environmental Liability

● our products may expose us to potential product liability;

Risks Related to Our Common Stock

● we expect that our stock price will continue to fluctuate significantly; and
● we have never paid dividends and we do not anticipate paying dividends in the future.

Risks Related to Our Business

We need substantial additional funding before we can complete the development of our product candidates. If we are
unable to obtain such additional capital, we will be forced to delay, reduce or eliminate our product development and
clinical programs and may not have the capital required to otherwise operate our business.

Developing  biopharmaceutical  products,  including  conducting  preclinical  studies  and  clinical  trials  and
establishing manufacturing capabilities, is expensive. As of December 31, 2021, we had cash and cash equivalents totaling
approximately  $34.9  million.  Additionally,  under  the  terms  of  our  Distribution  Agreement  with  Nippon  Shinyaku,  we
expect  to  receive  a  $30.0  million  upfront  payment.  We  have  not  generated  any  revenues  from  the  commercial  sale  of
products.  We  will  not  be  able  to  generate  any  product  revenues  until,  and  only  if,  we  receive  approval  to  sell  our  drug
candidates from the FDA or other regulatory authorities.

From inception, we have financed our operations through public and private sales of our equity securities, grants
from  the  National  Institutes  of  Health,  or  NIH,  and  the  Department  of  Defense,  or  DoD,  a  loan  commitment  and  grant
award from the California Institute for Regenerative Medicine, or CIRM and through various partnership agreements. As
we have not generated any revenue from commercial sales to date and we do not expect to generate revenue for several
years, if ever, we will need to raise substantial additional capital in order to fund our general corporate activities and to
fund  our  research  and  development,  including  our  ongoing  clinical  trials  and  plans  for  new  clinical  trials  and  product
development.

We may seek to raise additional funds through various potential sources, such as equity and debt financings, or
through  strategic  collaborations  and  license  agreements.  We  can  give  no  assurances  that  we  will  be  able  to  secure  such
additional sources of funds to support our operations or, if such funds are available to us, that such additional financing will
be  sufficient  to  meet  our  needs.  Moreover,  to  the  extent  that  we  raise  additional  funds  by  issuing  equity  securities,  our
stockholders  may  experience  additional  significant  dilution,  and  debt  financing,  if  available,  may  involve  restrictive
covenants.  To  the  extent  that  we  raise  additional  funds  through  collaboration  and  licensing  arrangements,  it  may  be
necessary to relinquish some rights to our technologies or our product candidates, or grant licenses on terms that may not
be favorable to us.

30

Table of Contents

If  we  are  unable  to  raise  sufficient  funds  to  support  our  current  and  planned  operations,  we  may  elect  to
discontinue certain of our ongoing activities or programs. The inability to raise additional funds could also prevent us from
taking advantage of opportunities to pursue promising new or existing programs in the future.

Our forecasts regarding our beliefs in the sufficiency of our financial resources to support our current and planned
operations are forward-looking statements and involve significant risks and uncertainties, and actual results could vary as a
result of a number of factors, including the factors discussed elsewhere in this “Risk Factors” section. We have based these
estimates on assumptions that may prove to be wrong, and we could utilize our available capital resources sooner than we
currently expect. Our future funding requirements will depend on many factors, including, but not limited to:

● the scope, rate of progress, cost and results of our research and development activities, especially our CAP-

1002 and exosomes programs;

● the next steps in the development of our Duchenne muscular dystrophy, or DMD, program, which includes a

Phase III clinical trial for our CAP-1002 product candidate for DMD;

● the availability of funding from government programs including the NIH, DoD, and CIRM, if applicable;
● the costs of developing adequate manufacturing processes and facilities;
● the costs associated with and timing of regulatory approval;
● the  costs  of  filing,  prosecuting,  defending  and  enforcing  any  patent  claims  and  other  intellectual  property

rights;

● the  costs  and  risks  involved  in  conducting  clinical  trials  and  manufacturing  operations  in  the  U.S.  and

internationally;

● the effect of competing technological and market developments;
● the terms and timing of any collaboration, licensing or other arrangements that we may establish;
● the cost and timing of technology transfer for, and completion of, clinical and commercial-scale outsourced

manufacturing activities; and

● the  costs  of  establishing  sales,  marketing  and  distribution  capabilities,  as  applicable,  for  any  product

candidates for which we may receive regulatory approval.

We have a history of net losses, and we expect losses to continue for the foreseeable future. In addition, a number of
factors  may  cause  our  operating  results  to  fluctuate  on  a  quarterly  and  annual  basis,  which  may  make  it  difficult  to
predict our future performance.

We have a history of net losses, expect to continue to incur substantial net losses for the foreseeable future, and
may never achieve or maintain profitability. Our operations to date have been primarily limited to organizing and staffing
our company, developing our technology, and undertaking preclinical studies and clinical trials of our product candidates.
We have not yet obtained regulatory approval for any of our product candidates. Specifically, our financial condition and
operating results have varied significantly in the past and will continue to fluctuate from quarter-to-quarter and year-to-year
in the future due to a variety of factors, many of which are beyond our control. Factors relating to our business that may
contribute to these fluctuations include the following factors:

● our need for substantial additional capital to fund our trials and development programs;
● delays in the commencement, enrollment, and timing of clinical testing;
● the viability of CAP-1002 as a potential product candidate and its development through all stages of clinical

development;

● the  viability  of  our  exosome  technologies  as  potential  product  candidates  and  the  advancement  of  our

exosome technologies through all stages of its preclinical and clinical development;

● any delays in regulatory review and approval of our product candidates in clinical development;
● our  ability  to  receive  regulatory  approval  or  commercialize  our  product  candidates,  within  and  outside  the

United States;

● potential  side  effects  of  our  current  or  future  products  and  product  candidates  that  could  delay  or  prevent

commercialization or cause an approved treatment drug to be taken off the market;

● market acceptance of our product candidates;
● our ability to establish an effective sales and marketing infrastructure once our products are commercialized,
as  necessary  or  to  establish  partnerships  with  other  companies  who  have  greater  sales  and  marketing
capabilities;

31

Table of Contents

● the  ability  of  our  distribution  partner,  Nippon  Shinyaku,  to  successfully  market  and  sell  our  CAP-1002

product if and to the extent it is approved;

● our  ability  to  establish  or  maintain  collaborations,  licensing  or  other  arrangements,  including  strategic

partnerships for CAP-1002 outside of DMD and our exosomes technologies;

● our ability and third parties’ abilities to obtain and protect intellectual property rights;
● competition from existing products or new products that may emerge;
● guidelines and recommendations of therapies published by various organizations;
● the ability of patients to obtain coverage of, or sufficient reimbursement for, our product candidates;
● our ability to maintain adequate insurance policies;
● our ability to successfully manufacture our product candidates in sufficient quantities and on a timely basis to

meet clinical trial and potential commercial demand;

● our dependency on third parties to formulate and manufacture our product candidates;
● our ability to maintain our current manufacturing facility;
● our  ability  to  build  or  secure  new  manufacturing  facilities  and  achieve  and  maintain  current  Good

Manufacturing Practices, or cGMP, and obtain required certifications as necessary;

● costs related to and outcomes of potential intellectual property litigation;
● compliance with obligations under intellectual property licenses with third parties;
● our ability to implement additional internal systems and infrastructure;
● our ability to adequately support future growth;
● if our products are approved for commercial sale, the ability to secure reimbursement for our products;
● our ability to attract and retain key personnel to manage our business effectively; and
● the  ability  of  members  of  our  senior  management  who  have  limited  experience  in  managing  a  public

company to manage our business and operations.

The  Company’s  technology  is  not  yet  proven  and  each  of  our  product  candidates  is  still  in  clinical  or  preclinical
development.

The  Company’s  product  candidates,  CAP-1002  and  our  exosome  technologies,  are  in  development  and  each
requires further and, in some cases, extensive clinical testing before it may be approved by the FDA, or another regulatory
authority in a jurisdiction outside the United States, which could take several years to complete, if ever. The Company’s
failure to establish the efficacy of its technologies would have a material adverse effect on the Company. We cannot predict
with any certainty the results of such clinical testing, including the results of our planned Phase III trial of our CAP-1002
product  candidate  for  DMD.  Additionally,  we  cannot  predict  with  any  certainty  if,  or  when,  we  might  commence  any
additional clinical trials of our product candidates, whether we will be able to secure additional partners, or whether our
current trials will yield sufficient data to permit us to proceed with additional clinical development and ultimately submit
an  application  for  regulatory  approval  of  our  product  candidates  in  the  United  States  or  abroad,  or  whether  such
applications will be accepted by the appropriate regulatory agencies. We are also unable to predict whether our preclinical
studies of our exosomes products will result in a viable clinical development program.

Our business depends entirely on the successful development and commercialization of our product candidates.
We currently have no products approved for sale and generate no revenues from sales of any products, and we may never
be able to develop a marketable product.

Our  product  candidates  will  require  additional  clinical  development,  evaluation  of  clinical,  preclinical  and
manufacturing  activities,  marketing  approval  in  multiple  jurisdictions,  substantial  investment  and  significant  marketing
efforts  before  we  generate  any  revenues  from  product  sales.  We  are  not  permitted  to  market  or  promote  our  product
candidates before we receive marketing approval from the FDA and comparable foreign regulatory authorities, and we may
never receive such marketing approvals.

The success of our product candidates will depend on several factors, including the following:

● successful and timely completion of our clinical trials;
● initiation and successful patient enrollment and completion of additional clinical trials on a timely basis;
● the  impact  of  COVID-19  on  our  operations,  ability  to  conduct  clinical  trials  and  on  the  ability  of  our

regulators to review and approve or authorize our products;

32

Table of Contents

● our  ability  to  demonstrate  our  products’  safety,  tolerability  and  efficacy  to  the  FDA  or  any  comparable

foreign regulatory authority for emergency use authorization (EUA) or marketing approval;

● timely receipt of an EUA or marketing approval for our products;
● obtaining  and  maintaining  patent  protection,  trade  secret  protection  and  regulatory  exclusivity,  both  in  the

United States and internationally;

● successfully defending and enforcing our rights in our intellectual property portfolio;
● avoiding and successfully defending against any claims that we have infringed, misappropriated or otherwise

violated any intellectual property of any third party;

● the performance of our current and future collaborators, if any;
● the  extent  of,  and  our  ability  to  timely  complete,  any  required  post-marketing  approval  commitments

imposed by FDA or other applicable regulatory authorities;

● successfully developing a companion diagnostic test on a timely and cost effective basis, if required;
● establishment  of  supply  arrangements  with  third-parties  for  raw  materials  and  drug  product  supplies  and
potential  manufacturers  who  are  able  to  manufacture  clinical  trial  and  commercial  quantities  of  drug
substance  and  drug  products  and  to  develop,  validate  and  maintain  a  commercially  viable  manufacturing
process that is compliant with current good manufacturing practices, or cGMP, at a scale sufficient to meet
anticipated demand and over time enable us to reduce our cost of manufacturing;

● establishment of scaled production arrangements with third-party manufacturers to obtain finished products

that are compliant with cGMP and appropriately packaged for sale;

● successful launch of commercial sales following any EUA or marketing approval;
● a continued acceptable safety profile following any EUA or marketing approval;
● commercial acceptance by patients, the medical community and third-party payors;
● the availability of coverage and adequate reimbursement and pricing by third-party payors and government

authorities;

● the  availability,  perceived  advantages,  relative  cost,  relative  safety  and  relative  efficacy  of  alternative  and

competing treatments; and

● our ability to compete with other therapies.

We do not have complete control over many of these factors, including certain aspects of clinical development and
the  regulatory  submission  process,  potential  threats  to  our  intellectual  property  rights  and  the  manufacturing,  marketing,
distribution  and  sales  efforts  of  any  future  collaborator.  Accordingly,  we  cannot  assure  you  that  we  will  ever  be  able  to
generate revenue through the sale of our products. If we are not successful in marketing or commercializing our products,
or are significantly delayed in doing so, our business will be materially harmed.

Business disruptions such as natural disasters, widespread infectious diseases or pandemics could seriously harm our
future revenues and financial condition and increase our costs and expenses.

Our  corporate  headquarters  and  our  manufacturing  and  research  facilities  are  located  in  San  Diego  and  in  the
greater Los Angeles, California area, a region known for seismic activity, as well as being susceptible to drought and fires.
A significant natural disaster, such as an earthquake, flood or fire, occurring at our headquarters or manufacturing facilities,
or at the facilities of any third-party manufacturer or vendor, could have a material adverse effect on our business, financial
condition  and  results  of  operations.  In  addition,  outbreaks  of  viruses,  infectious  diseases  or  pandemics  (including,  for
example, the outbreak of the novel coronavirus (COVID-19)), terrorist acts or acts of war targeted at the United States, and
specifically  in  the  California  region,  could  cause  damage  or  disruption  to  us,  our  employees,  facilities,  contractors  and
collaborators, which could have a material adverse effect on our business, financial condition and results of operations.

The coronavirus outbreak could adversely impact our business.

An  epidemic  or  pandemic  disease  outbreak,  including  COVID-19,  could  severely  disrupt  our  operations  or  the
operations  of  third  parties  that  we  depend  on,  including  any  third-party  contract  manufacturer,  our  CROs,  clinical  data
management  organizations,  medical  institutions  and  clinical  investigators,  and  have  a  material  adverse  effect  on  our
business,  results  of  operations,  financial  condition  and  prospects.  In  December  2019,  it  was  first  reported  that  there  had
been an outbreak of COVID-19, in China.  COVID-19 has since spread globally and while cases and hospitalization are
currently on the decline in the US, there can be no assurances they will not continue at the current rate or increase in the
future especially in light of the number of variants that are emerging across the world.  Governments in the United States
and elsewhere have taken and are continuing to take measures to slow the spread of COVID-19.

33

Table of Contents

If COVID-19 continues to spread and further variants emerge, we may experience disruptions that could severely

impact our business, including:

● delays or difficulties in enrolling patients in our clinical trials and having patients complete their assessments

in accordance with the clinical protocol;

● restrictions preventing trial investigators, patients or other critical staff from traveling to our trial sites;
● diversion  of  healthcare  resources  to  address  COVID-19,  which  could  limit  the  availability  of  medical

facilities for our clinical trials;

● forced closures, or reductions in operations, at our facilities or the facilities of third parties with whom we do

business;

● supply chain disruptions which could have a material adverse effect on the availability or cost of materials

for our product candidates; and

● disruptions  to  our  workforce,  or  the  workforces  of  third  parties  with  whom  we  do  business,  caused  by

sickness, travel restrictions or quarantines.

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

The  global  outbreak  of  COVID-19  continues  to  evolve  and  its  ultimate  impact  on  our  business  will  depend  on
future  developments,  which  are  highly  uncertain  and  cannot  be  predicted.    Any  of  the  disruptions  listed  above,  or  other
disruptions caused by new developments associated with the COVID-19 outbreak or other outbreak could severely impact
our business.

A breakdown or breach of our information technology systems could subject us to liability or interrupt the operation of
our business.

We  are  increasingly  dependent  upon  information  technology  systems  and  data,  as  well  as  the  information
technology  systems  and  data  of  our  third-party  vendors,  especially  if  we  expand  our  clinical  trials  and  therefore  our
databases  of  patient  information.  Our  or  our  third-party  vendors’  computer  systems  are  potentially  vulnerable  to
breakdown, malicious intrusion and random attack. Likewise, data privacy or security breaches by individuals authorized
to access our information technology systems or others may pose a risk that sensitive data, including intellectual property,
trade secrets or personal information belonging to us, our patients, customers or other business partners, may be exposed to
unauthorized persons or to the public. Cyber-attacks are increasing in their frequency, sophistication and intensity. While
we  continue  to  build  and  improve  our  information  systems  and  infrastructure  and  believe  we  have  taken  appropriate
security measures to minimize these risks to our data and information technology systems, we intend to defend against and
respond to data security incidents, and there can be no assurance that our efforts will prevent breakdowns or breaches in
our systems, or adequately contain and mitigate risks from a data security incident, that could adversely affect our business.

34

Table of Contents

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

We utilize and rely on services of third parties to perform services in connection with our clinical trials, which
services involve the collection, use, storage and analysis of personal health information. While we receive assurances from
these vendors that their services are compliant with the Health Insurance Portability and Accountability Act, or HIPAA,
and  other  applicable  privacy  and  cybersecurity  laws,  there  can  be  no  assurance  that  such  third  parties  will  comply  with
applicable laws or regulations. Non-compliance by such vendors or weaknesses in their information security programs may
result  in  liability  for  us  which  would  have  a  material  adverse  effect  on  our  business,  financial  condition  and  results  of
operations.

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

If we achieve our near-term product development milestones, we may not be able to manage any subsequent growth.

Should we achieve our near-term product development milestones, of which no assurance can be given, our long-
term viability will depend upon the expansion of our operations and the effective management of our growth, which will
place a significant strain on our management and on our administrative, operational and financial resources, especially if
we  expand  our  business  and  operations  internationally.  To  manage  this  growth,  we  may  need  to  expand  our  facilities,
augment  our  operational,  financial  and  management  systems  and  hire  and  train  additional  qualified  personnel.  If  we  are
unable to manage our growth effectively, our business would be harmed.

Risks Related to Clinical and Commercialization Activities

Our  success  depends  upon  the  viability  of  our  product  candidates  and  we  cannot  be  certain  any  of  them  will  receive
regulatory approval to be commercialized.

We will need FDA approval to market and sell any of our product candidates in the United States and approvals
from  FDA-equivalent  regulatory  authorities  in  foreign  jurisdictions  to  commercialize  our  product  candidates  in  those
jurisdictions. In order to obtain FDA approval of any of our product candidates, we must submit to the FDA a new drug
application,  or  NDA,  or  a  biologics  license  application,  or  BLA,  demonstrating  that  the  product  candidate  is  safe  for
humans and effective for its intended use. This demonstration requires significant research and animal testing, which are
referred to as preclinical studies, as well as human testing, which are referred to as clinical trials. Satisfaction of the FDA’s
regulatory  requirements  typically  takes  many  years,  depends  upon  the  type,  complexity,  and  novelty  of  the  product
candidate,  and  requires  substantial  resources  for  research,  development,  testing  and  manufacturing.  We  cannot  predict
whether our research and clinical approaches will result in drugs that the FDA considers safe for humans and effective for
indicated uses. The FDA has substantial discretion in the drug approval process and may require us to conduct additional
preclinical and clinical testing or to perform post-marketing studies. The approval process may also be delayed by changes
in government regulation, future legislation, administrative action or changes in FDA policy that occur prior to or during
our regulatory review.

Even if we comply with all FDA requests, the FDA may ultimately reject one or more of our NDAs or BLAs, as
applicable. We cannot be sure that we will ever obtain regulatory clearance for our product candidates. Failure to obtain
FDA  approval  of  any  of  our  product  candidates  will  reduce  our  number  of  potentially  salable  products,  if  any,  and,
therefore, corresponding product revenues, and will have a material and adverse impact on our business.

35

Table of Contents

As the results of earlier preclinical studies or clinical trials are not necessarily predictive of future results, any product
candidate  we  advance  into  clinical  trials  may  not  have  favorable  results  in  later  clinical  trials  or  receive  regulatory
approval.

Even if our preclinical studies and clinical trials are completed as planned, we cannot be certain that their results
will  support  the  claims  of  our  product  candidates.  Positive  results  in  preclinical  testing  and  early  clinical  trials  do  not
ensure that results from later clinical trials will also be positive, and we cannot be sure that the results of later clinical trials
will replicate the results of prior clinical trials and preclinical testing.

Our clinical trial process may fail to demonstrate that our product candidates are safe for humans and effective for
indicated uses. This failure would cause us to abandon a product candidate and may delay development of other product
candidates. Any delay in, or termination of, our clinical trials will delay or cause us to refrain from the filing of our NDAs
and/or  BLAs  with  the  FDA  and,  ultimately,  our  ability  to  commercialize  our  product  candidates  and  generate  product
revenues.  In  addition,  our  clinical  trials  to  date  involve  small  patient  populations.  Because  of  the  small  sample  size,  the
results of these clinical trials may not be indicative of future results.

Despite the results reported in earlier clinical trials for our product candidates, we do not know whether any Phase
II,  Phase  III  or  other  clinical  trial  which  we  may  conduct  will  demonstrate  adequate  efficacy  and  safety  to  result  in
regulatory approval to market our product candidates. A number of companies in the pharmaceutical industry, including
those with greater resources and experience, have suffered significant setbacks in Phase II or Phase III clinical trials, even
after seeing promising results in earlier clinical trials.

Our exosome technologies are based on a novel therapeutic approach which makes it difficult to predict the time and
cost of development and of subsequently obtaining regulatory approval, if at all.

Our  exosome  technologies  involve  a  relatively  new  therapeutic  approach  which  will  face  both  clinical  and
regulatory challenges. To date, no products based on exosomes have been approved in the United States or the European
Union.  It  is  therefore  difficult  to  accurately  predict  the  developmental  challenges  we  may  face  for  our  exosome
technologies as they proceed through preclinical studies and clinical trials. In addition, because we have only conducted
preclinical studies with our exosome technologies, we have not yet been able to assess their safety in humans, and there
may be short-term or long-term effects from treatment with our exosomes that we cannot predict at this time. Also, animal
models for the indications we may explore may not exist or may be difficult to obtain for our preclinical studies. As a result
of  these  factors,  we  are  unable  to  predict  the  time  and  cost  of  development  of  the  exosome  technologies  and  we  cannot
predict  whether  the  application  of  the  exosome  technologies,  or  any  similar  or  competitive  exosome  technologies,  will
result in regulatory approval of any products. There can be no assurance that any development problems we experience in
the future related to our exosomes or any of our research programs will not cause significant delays or unanticipated costs,
or that such development problems can be solved. We may also decide to discontinue exosome development programs if
we believe that there is excessive competition in a disease target. Any of these factors may prevent us from completing our
preclinical studies or any clinical trials that we may initiate or commercializing any product candidates we may develop on
a timely or profitable basis, if at all.

The  clinical  trial  requirements  of  the  FDA,  the  European  Medicines  Agency,  or  EMA,  and  other  regulatory
authorities  and  the  criteria  these  regulators  use  to  determine  the  safety  and  efficacy  of  a  product  candidate  vary
substantially  according  to  the  type,  complexity  and  intended  use  and  market  of  the  product  candidate.  As  a  result,  the
regulatory approval process for our exosomes is uncertain and may be more expensive and take longer than the approval
process for other product candidates. It is difficult to determine how long it will take or how much it will cost to obtain
regulatory approvals for our exosomes in either the United States or the European Union or other regions of the world or
how long it will take to commercialize our product candidates, if at all. Delay or failure to obtain, or unexpected costs in
obtaining, the regulatory approval necessary to bring a potential product candidate to market could decrease our ability to
generate  sufficient  product  revenue,  and  our  business,  financial  condition,  results  of  operations  and  prospects  may  be
adversely impacted.

36

Table of Contents

Negative  developments  in  the  field  of  exosomes  could  damage  public  perception  of  any  product  candidates  that  we
develop,  which  could  adversely  affect  our  ability  to  conduct  our  business  or  obtain  regulatory  approvals  for  such
product candidates.

Exosome-based therapeutics and vaccines are novel and unproven therapies which may not gain the acceptance of
the  public,  patients  or  the  medical  community.  To  date,  efforts  by  others  to  leverage  natural  exosomes  have  generally
demonstrated an inability to generate exosomes with predictable biologically active properties or to manufacture exosomes
at suitable scale to treat more than a small number of patients. Our success will depend on our ability to demonstrate that
our exosome technologies can overcome these challenges.

Additionally, our success will depend upon physicians who specialize in the treatment of diseases targeted by our
exosomes  prescribing  treatments  that  involve  the  use  of  our  product  candidates  in  lieu  of,  or  in  addition  to,  existing
treatments  with  which  they  are  more  familiar  and  for  which  greater  clinical  data  may  be  available.  Adverse  events  in
clinical trials of our exosomes or in clinical trials of others developing similar products and the resulting publicity, as well
as any other adverse events in the field of exosome therapeutics, could result in a decrease in demand for any products that
we may develop. These events could also result in the suspension, discontinuation, or clinical hold of, or modification to,
our clinical trials. Any future negative developments in the field of exosomes and their use as therapies could also result in
greater governmental regulation, stricter labeling requirements and potential regulatory delays in the testing or approvals of
our  exosomes  or  other  potential  future  product  candidates.  Any  increased  scrutiny  could  delay  or  increase  the  costs  of
obtaining marketing approval for our exosomes or any other product candidates which we may develop in the future.

Advancing product candidates based on our exosome platform as novel products creates significant challenges for

us, including:

● obtaining marketing approval, as obtaining an EUA or regulatory approval of such a product candidate from

the FDA or comparable foreign regulatory authorities has never been done before;

● educating medical personnel regarding the potential efficacy and safety benefits, as well as the challenges, of

incorporating our product candidates, if approved, into treatment regimens; and

● establishing the sales and marketing capabilities to gain market acceptance, if approved.

We may not be able to file INDs to commence additional clinical trials on the timelines we expect, and even if we are
able to do so, the FDA may not permit us to proceed.

We hope to file additional investigational new drug applications, or INDs, over the next several years, including
with respect to our exosome technologies in one or more indications. However, the timing of our filing of these INDs is
primarily  dependent  on  receiving  further  data  from  our  preclinical  studies,  having  sufficient  processes  in  place  in
connection with the manufacturing of the exosomes and the availability of necessary funding for any potential clinical trial.

We cannot be sure that submission of an IND will result in the FDA allowing further clinical trials to begin, or
that, once begun, issues will not arise that result in the suspension or termination of such clinical trials. Any IND we submit
could  be  denied  by  the  FDA  or  the  FDA  could  place  any  future  investigation  of  ours  on  clinical  hold  until  we  provide
additional  information,  either  before  or  after  clinical  trials  are  initiated.  Additionally,  even  if  such  regulatory  authorities
agree with the design and implementation of the clinical trial set forth in an IND or clinical trial application, we cannot
guarantee  that  such  regulatory  authorities  will  not  change  their  requirements  in  the  future.  The  FDA  may  also  impose
clinical holds at any time before or during clinical trials due to unacceptable and significant risks to clinical trial subjects or
non-compliance  with  FDA  requirements.  Unfavorable  future  trial  results  or  other  factors,  such  as  insufficient  capital  to
continue development of a product candidate or program, could also cause us to voluntarily withdraw an effective IND.

The Company  has  limited  experience  in  conducting  late-stage  clinical  trials,  which  are  complex  and  subject  to  strict
regulatory oversight.

The Company has limited late-stage clinical trial experience with respect to its product candidates. The clinical
testing  process  is  governed  by  stringent  regulation  and  is  highly  complex,  costly,  time-consuming,  and  uncertain  as  to
outcome, and pharmaceutical products and products used in the regeneration of tissue may invite particularly close scrutiny
and  requirements  from  the  FDA  and  other  regulatory  bodies.  Our  failure  or  the  failure  of  our  collaborators  to  conduct
clinical trials successfully or our failure to capitalize on the results of clinical trials for our product candidates would have

37

Table of Contents

a material adverse effect on the Company. If our clinical trials of our product candidates or future product candidates do not
sufficiently enroll or produce results necessary to support regulatory approval in the United States or elsewhere, or if they
show undesirable side effects, we will be unable to commercialize these product candidates.

To receive regulatory approval for the commercial sale of our product candidates, we must conduct adequate and
well-controlled  clinical  trials  to  demonstrate  efficacy  and  safety  in  humans.  Clinical  failure  can  occur  at  any  stage  of
testing. Our clinical trials may produce negative or inconclusive results, and we may decide, or regulators may require us,
to  conduct  additional  clinical  and/or  non-clinical  testing.  In  addition,  the  results  of  our  clinical  trials  may  show  that  our
product candidates are ineffective or may cause undesirable side effects, which could interrupt, delay or halt clinical trials,
resulting in the denial of regulatory approval by the FDA and other regulatory authorities. Furthermore, negative, delayed
or inconclusive results may result in:

● the withdrawal of clinical trial participants;
● the termination of clinical trial sites or entire trial programs;
● costly litigation arising out of the trials;
● substantial monetary awards to patients or other claimants;
● the requirement that additional trials be conducted;
● impairment of our business reputation;
● loss of revenues; and
● the inability to commercialize our product candidates.

Delays in the commencement, enrollment, and completion of clinical testing could result in increased costs to us and
delay or limit our ability to obtain regulatory approval for our product candidates.

Delays in the commencement, enrollment or completion of clinical testing could significantly affect our product
development  costs.  The  current  pandemic  has  had  an  impact  on  the  ability  to  conduct  clinical  trials  due  to  inabilities  to
enroll or even get subjects to complete the trials due to lockdowns, reluctance to travel, limitations set by trial sites and
other reasons. We cannot predict how long this will exist and while the hospitalization rates and number of cases seem to
be on the decline, there is no assurance that it will not revert to prior critical levels. A clinical trial may be suspended or
terminated by the Company, the FDA, or other regulatory authorities due to a number of factors. The commencement and
completion  of  clinical  trials  require  us  to  identify  and  maintain  a  sufficient  number  of  trial  sites,  many  of  which  may
already be engaged in other clinical trial programs for the same indication as our product candidates or may otherwise be
resource constrained. We may be required to withdraw from a clinical trial as a result of changing standards of care, or we
may become ineligible to participate in clinical studies. We do not know whether planned clinical trials will begin on time
or be completed on schedule, if at all. The commencement, enrollment and completion of clinical trials can be delayed for
a number of reasons, including, but not limited to, delays related to:

● findings in preclinical studies;
● reaching agreements on acceptable terms with prospective CROs, vendors and trial sites, the terms of which
can be subject to extensive negotiation and may vary significantly among different CROs, vendors and trial
sites;

● obtaining regulatory clearance to commence a clinical trial;
● complying with conditions imposed by a regulatory authority regarding the scope or term of a clinical trial,

or being required to conduct additional trials before moving on to the next phase of trials;

● obtaining  institutional  review  board,  or  IRB,  approval  to  conduct  a  clinical  trial  at  numerous  prospective

sites;

● recruiting and enrolling patients to participate in clinical trials for a variety of reasons, including the size of
the  patient  population,  nature  of  trial  protocol,  meeting  the  enrollment  criteria  for  our  studies,  screening
failures, the inability of the sites to conduct trial procedures properly, the inability of the sites to devote their
resources  to  the  trial,  the  availability  of  approved  effective  treatments  for  the  relevant  disease  and
competition from other clinical trial programs for similar indications;
● the impact of COVID-19 on patient screening and patient enrollment;
● developing and validating any companion diagnostic to be used in the trial, to the extent we are required to

do so;

● patients failing to comply with the clinical trial protocol or dropping out of a trial;
● clinical trial sites failing to comply with the clinical trial protocol or dropping out of a trial;

38

Table of Contents

● addressing any conflicts with new or existing laws or regulations;
● the need to add new clinical trial sites;
● retaining patients who have initiated their participation in a clinical trial but may be prone to withdraw due to
the treatment protocol, lack of efficacy, personal issues, or side effects from the therapy, or who are lost to
further follow-up;

● manufacturing sufficient quantities of a product candidate for use in clinical trials on a timely basis;
● obtaining advice from regulatory authorities regarding the statistical analysis plan to be used to evaluate the

clinical trial data or other trial design issues;

● demonstrating the bioequivalence of products we manufacture to prior products manufactured by us;
● complying with design protocols of any applicable special protocol assessment we receive from the FDA;
● severe or unexpected drug-related side effects experienced by patients in a clinical trial;
● collecting, analyzing and reporting final data from the clinical trials;
● breaches in quality of manufacturing runs that compromise all or some of the doses made; positive results in
FDA-required  viral  testing;  karyotypic  abnormalities  in  our  cell  product;  or  contamination  in  our
manufacturing facilities, all of which events would necessitate disposal of all cells made from that source;

● availability of materials provided by third parties necessary to manufacture our product candidates;
● availability of adequate amounts of acceptable tissue for preparation of master cell banks for our products;
● requirements to conduct additional trials and studies, and increased expenses associated with the services of

the Company’s CROs and other third parties; and

● meeting logistical requirements for the delivery of investigational product.

If we are required to conduct additional clinical trials or other testing of our product candidates beyond those that
we  currently  contemplate,  we  or  our  development  partners,  if  any,  may  be  delayed  in  obtaining,  or  may  not  be  able  to
obtain or maintain, clinical or marketing approval for these product candidates. We may not be able to obtain approval for
indications  that  are  as  broad  as  intended,  or  we  may  be  able  to  obtain  approval  only  for  indications  that  are  entirely
different from those indications for which we sought approval.

Changes in regulatory requirements and guidance may occur, and we may need to amend clinical trial protocols to
reflect  these  changes  with  appropriate  regulatory  authorities.  Amendments  may  require  us  to  resubmit  our  clinical  trial
protocols to IRBs for re-examination which may impact the costs, timing, or successful completion of a clinical trial. If we
experience  delays  in  the  completion  of,  or  if  we  terminate,  our  clinical  trials,  the  commercial  prospects  for  our  product
candidates will be harmed, and our ability to generate product revenues will be delayed or will not be realized. In addition,
many of the factors that cause, or lead to, a delay in the commencement or completion of clinical trials may also ultimately
lead  to  the  denial  of  regulatory  approval  of  a  product  candidate.  Even  if  we  are  able  to  ultimately  commercialize  our
product candidates, other therapies for the same or similar indications may have been introduced to the market and already
established a competitive advantage. Any delays in obtaining regulatory approvals may:

● delay commercialization of, and our ability to derive product revenues from, our product candidates;
● impose costly procedures on us; or
● diminish any competitive advantages that we may otherwise enjoy.

We may experience numerous unforeseen events during, or as a result of, clinical trials that could delay or prevent

our ability to receive marketing approval or commercialize our product candidates, including:

● we  may  receive  feedback  from  regulatory  authorities  that  requires  us  to  modify  the  design  of  our  clinical

trials;

● clinical trials of our product candidates may produce negative or inconclusive results, and we may decide, or
regulators may require us, to conduct additional clinical trials or abandon drug development programs;
● the number of patients required for clinical trials of our product candidates may be larger than we anticipate,
enrollment  in  these  clinical  trials  may  be  slower  than  we  anticipate  or  participants  may  drop  out  of  these
clinical trials at a higher rate than we anticipate;

● our  third-party  contractors,  including  our  CROs,  may  fail  to  comply  with  regulatory  requirements  or  meet

their contractual obligations to us in a timely manner, or at all;

● we,  our  investigators,  or  any  of  the  overseeing  IRBs  or  ethics  committees  might  decide  to  suspend  or

terminate clinical trials of our product candidates for various reasons, including non-compliance with

39

Table of Contents

regulatory  requirements,  a  finding  that  our  product  candidates  have  undesirable  side  effects  or  other
unexpected characteristics, or a finding that the participants are being exposed to unacceptable health risks;

● the cost of clinical trials of our product candidates may be greater than we anticipate;
● the supply or quality of our product candidates or other materials necessary to conduct clinical trials of our

product candidates may be insufficient or inadequate;

● regulators may revise the requirements for approving our product candidates, or such requirements may not

be as we anticipate; and

● any  future  collaborators  that  conduct  clinical  trials  may  face  any  of  the  above  issues,  and  may  conduct

clinical trials in ways they view as advantageous to them but that are suboptimal for us.

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

● incur unplanned costs;
● be delayed in obtaining marketing approval for our product candidates or not obtain marketing approval at

all;

● obtain marketing approval in some countries and not in others;
● obtain marketing approval for indications or patient populations that are narrower or more limited in scope

than intended or desired;

● obtain marketing approval subject to significant use or distribution restrictions or with labeling that includes

significant safety warnings, including boxed warnings;

● be subject to additional post-marketing testing requirements; or
● have the drug removed from the market after obtaining marketing approval.

Our drug development costs will also increase if we experience delays in testing or marketing approvals. We do
not know whether clinical trials will begin as planned, will need to be restructured or will be completed on schedule, or at
all. Furthermore, we rely on third-party CROs and clinical trial sites to ensure the proper and timely conduct of our clinical
trials,  and  while  we  have  agreements  governing  their  committed  activities,  we  have  limited  influence  over  their  actual
performance. Significant clinical trial delays also could shorten any periods during which we may have the exclusive right
to commercialize our product candidates or allow our competitors to bring drugs to market before we do and impair our
ability to successfully commercialize our product candidates and may harm our business and results of operations.

The outcome of preclinical testing and early clinical trials may not be predictive of the success of later clinical trials,
interim results of a clinical trial do not necessarily predict final results, and the results of our clinical trials may not
satisfy the requirements of the FDA or comparable foreign regulatory authorities.

We  currently  have  no  products  approved  for  sale  and  we  cannot  guarantee  that  we  will  ever  have  marketable
drugs. Clinical failure can occur at any stage of clinical development. Clinical trials may produce negative or inconclusive
results, and we or any future collaborators may decide, or regulators may require us, to conduct additional clinical trials or
preclinical  studies.  We  will  be  required  to  demonstrate  with  substantial  evidence  through  adequate  and  well-controlled
clinical  trials  that  our  product  candidates  are  safe  and  effective  for  use  in  treating  specific  conditions  in  order  to  obtain
marketing approvals for their commercial sale. Success in preclinical studies and early-stage clinical trials does not mean
that future larger registration clinical trials will be successful because product candidates in later-stage clinical trials may
fail to demonstrate safety and efficacy to the satisfaction of the FDA and non-U.S. regulatory authorities despite having
progressed through preclinical studies and early-stage clinical trials. Product candidates that have shown promising results
in preclinical studies and early-stage clinical trials may still suffer significant setbacks in subsequent registration clinical
trials. Additionally, the outcome of preclinical studies and early-stage clinical trials may not be predictive of the success of
later-stage clinical trials.

From time to time, we may publish or report interim or preliminary data from our clinical trials, once initiated.
Interim or preliminary data from clinical trials that we may conduct may not be indicative of the final results of the trial
and are subject to the risk that one or more of the clinical outcomes may materially change as patient enrollment continues
and more patient data become available. Interim or preliminary data also remain subject to audit and verification

40

Table of Contents

procedures  that  may  result  in  the  final  data  being  materially  different  from  the  interim  or  preliminary  data.  As  a  result,
interim or preliminary data should be viewed with caution until the final data are available.

In  addition,  the  design  of  a  clinical  trial  can  determine  whether  its  results  will  support  approval  of  a  drug  and
flaws in the design of a clinical trial may not become apparent until the clinical trial is well advanced. We have limited
experience  in  designing  late-stage  clinical  trials  and  may  be  unable  to  design  and  conduct  a  clinical  trial  to  support
marketing approval. Further, if our product candidates are found to be unsafe or lack efficacy, we will not be able to obtain
marketing approval for them and our business would be harmed. A number of companies in the pharmaceutical industry,
including those with greater resources and experience than us, have suffered significant setbacks in advanced clinical trials,
even after obtaining promising results in preclinical studies and earlier clinical trials.

In some instances, there can be significant variability in safety and efficacy results between different clinical trials
of the same product candidate due to numerous factors, including changes in trial protocols, differences in size and type of
the patient populations, differences in and adherence to the dosing regimen and other trial protocols and the rate of dropout
among clinical trial participants. We do not know whether any clinical trials we may conduct will demonstrate consistent or
adequate efficacy and safety sufficient to obtain marketing approval to market our product candidates.

In  the  event  that  an  adverse  safety  issue,  clinical  hold  or  other  adverse  finding  occurs  in  one  or  more  of  our
clinical trials, once initiated, such event could adversely affect our other clinical trials using the same product candidate.
Moreover, there is a relatively limited safety data set for product candidates using an exosome platform. An adverse safety
issue or other adverse finding in a clinical trial conducted by a third party with a product candidate similar to ours could
adversely affect our clinical trials.

Further,  our  product  candidates  may  not  be  approved  even  if  they  achieve  their  primary  endpoints  in  Phase  3
clinical trials or registration trials. The FDA or comparable foreign regulatory authorities may disagree with our trial design
and our interpretation of data from preclinical studies and clinical trials. In addition, any of these regulatory authorities may
change requirements for the approval of a product candidate even after reviewing and providing comments or advice on a
protocol for a pivotal clinical trial that has the potential to result in approval by the FDA or comparable foreign regulatory
authorities. In addition, any of these regulatory authorities may also approve a product candidate for fewer or more limited
indications than we request or may grant approval contingent on the performance of costly post-marketing clinical trials. In
addition, the FDA or other comparable foreign regulatory authorities may not approve the labeling claims that we believe
would be necessary or desirable for the successful commercialization of our product candidates.

Before obtaining marketing approval for the commercial sale of any product candidate for a target indication, we
must demonstrate with substantial evidence gathered in preclinical studies and adequate and well-controlled clinical trials,
and, with respect to approval in the United States, to the satisfaction of the FDA and elsewhere to the satisfaction of other
comparable foreign regulatory authorities, that the product candidate is safe and effective for use for that target indication.
There is no assurance that the FDA or other comparable foreign regulatory authorities will consider our future clinical trials
to be sufficient to serve as the basis for approval of one of our product candidates for any indication. The FDA and other
comparable  foreign  regulatory  authorities  retain  broad  discretion  in  evaluating  the  results  of  our  clinical  trials  and  in
determining whether the results demonstrate that a product candidate is safe and effective. If we are required to conduct
additional  clinical  trials  of  a  product  candidate  than  we  expect  prior  to  its  approval,  we  will  need  substantial  additional
funds and there is no assurance that the results of any such additional clinical trials will be sufficient for approval.

The regulatory pathway for COVID-19 therapeutics and vaccines is continually evolving, and may result in unexpected
or unforeseen challenges.

The  speed  at  which  all  parties  are  acting  to  create  and  test  many  therapeutics  and  vaccines  for  COVID-19  is
atypical, and evolving or changing plans or priorities within the FDA or the regulatory authorities in other jurisdictions,
including changes based on new knowledge of COVID-19 and how the disease affects the human body, and new variants
of the virus, may significantly affect the regulatory timeline for further authorizations or approvals. We cannot anticipate or
predict  with  certainty  the  timelines  or  regulatory  processes  that  may  be  required  for  the  development  of  our  COVID-19
therapeutic or potential vaccines that may be developed to fight against variants of the SARS-CoV-2 virus. We may also
decide to discontinue exosome development programs if we believe that there is excessive competition in a disease target.

41

Table of Contents

We  may  not  be  able  to  obtain  Emergency  Use  Authorization  (EUA)  for  CAP-1002  for  the  treatment  of  hospitalized
patients  with  COVID-19,  or  any  other  therapies  or  vaccines  for  COVID-19,  and,  even  if  we  do,  absent  supplemental
BLA approval for that indication, such EUA would be revoked when the COVID-19 emergency terminates.

Section  564  of  the  FDCA  allows  the  FDA  to  authorize  the  shipment  of  drugs,  biological  products,  or  medical
devices that either lack required approval, licensure, or clearance (unapproved products), or are approved but are to be used
for unapproved ways to diagnose, treat, or prevent serious diseases or conditions in the event of an emergency declaration
by the HHS Secretary.

On February 4, 2020, then-HHS Secretary Alex M. Azar II declared a public health emergency for COVID-19,
under 21 U.S.C. § 360bbb-3(b)(1), justifying the authorization of emergency use of unapproved therapeutic products, or
unapproved uses of approved or cleared therapeutic products, to treat COVID-19. This determination was published in the
Federal Register on February 7, 2020.

While  this  emergency  declaration  is  effective,  the  FDA  may  authorize  the  use  of  an  unapproved  product  or  an

unapproved use of an approved product if it concludes that:

● an  agent  referred  to  in  the  emergency  declaration  could  cause  a  serious  or  life-threatening  disease  or

condition;

● it is reasonable to believe that the authorized product may be effective in diagnosing, treating, or preventing
that disease or condition or a serious or life-threatening disease or condition caused by an approved product
or a product marketed under an EUA;

● the known and potential benefits of the authorized product, when used for that disease or condition, outweigh
known and potential risks, taking into consideration the material threat of agents identified in the emergency
declaration;

● there is no adequate, approved, and available alternative to the authorized product for diagnosing, preventing,

or treating the relevant disease or condition;

● any other criteria prescribed by the FDA is satisfied.

Medical products that are granted an EUA are only permitted to commercialize their products under the terms and
conditions  provided  in  the  authorization.  The  FDCA  authorizes  FDA  to  impose  such  conditions  on  an  EUA  as  may  be
necessary to protect the public health. Consequently, postmarketing requirements will vary across EUAs. In addition, FDA
has, on occasion, waived requirements for drugs marketed under an EUA.

Generally,  EUAs  for  unapproved  products  or  unapproved  uses  of  approved  products  require  that  manufacturers
distribute factsheets for healthcare providers, addressing significant known and potential benefits and risk, and the extent to
which benefits and risks are unknown, and the fact that FDA has authorized emergency use; and, distribution of factsheets
for recipients of the product, addressing significant known and potential benefits and risk, and the extent to which benefits
and risks are unknown, the option to accept or refuse the product, the consequences of refusing, available alternatives and
the fact that FDA has authorized emergency use.

Generally,  EUAs  for  unapproved  products  and,  per  FDA’s  discretion,  EUAs  for  unapproved  uses  of  approved
products,  include  requirements  for  adverse  event  monitoring  and  reporting,  and  other  recordkeeping  and  reporting
requirements. Note, however, that approved products are already subject to equivalent requirements.

In addition, the FDA may include various requirements in an EUA as a matter of discretion as deemed necessary
to  protect  the  public  health,  including  restrictions  on  which  entities  may  distribute  the  product,  and  how  to  perform
distribution (including requiring that distribution be limited to government entities), restrictions on who may administer the
product,  requirements  for  collection  and  analysis  of  safety  and  effectiveness  data,  waivers  of  cGMP,  and  restrictions
applicable to prescription drugs or restricted devices (including advertising and promotion restrictions).

The  FDA  may  revoke  an  EUA  when  it  is  determined  that  the  underlying  health  emergency  no  longer  exists  or
warrants  such  authorization,  if  the  conditions  for  the  issuance  of  the  EUA  are  no  longer  met,  or  if  other  circumstances
make  revocation  appropriate  to  protect  the  public  health  or  safety.  We  cannot  predict  how  long,  if  ever,  an  EUA  would
remain in place.

42

Table of Contents

We cannot predict with certainty whether we will be able to collect data that can support an application for EUA
for CAP-1002 or any other COVID-19 therapies or vaccines we may develop. Even if we do submit an application, we
cannot  predict  whether  FDA  will  grant  an  EUA  for  CAP-1002  or  any  other  COVID-19  therapies  or  vaccines  we  may
develop based on the study data.  We also cannot predict how long, if ever, an EUA would remain in place.

We may not be successful in our efforts to identify or discover additional potential product candidates.

Our  research  programs  may  initially  show  promise  in  identifying  potential  product  candidates,  yet  fail  to  yield

product candidates for clinical development for a number of reasons, including:

● the research methodology used may not be successful in identifying potential product candidates;
● potential  product  candidates  may,  on  further  study,  be  shown  to  have  harmful  side  effects  or  other
characteristics  that  indicate  that  they  are  unlikely  to  be  drugs  that  will  receive  marketing  approval  and/or
achieve market acceptance; and

● potential product candidates may not be safe or effective in treating their targeted diseases.

Research  programs  to  identify  new  product  candidates  require  substantial  technical,  financial  and  human
resources. If we are unable to identify suitable compounds for preclinical and clinical development, our business would be
harmed.

Negative perception of the efficacy, safety, or tolerability of any investigational medicines that we develop, or of other
products similar to products we are developing, such as mRNA medicines or vaccines, could adversely affect our ability
to conduct our business, advance our investigational medicines, or obtain regulatory approvals.

A limited number of mRNA medicines have been granted EUA or have been approved to date by the FDA or any
other  regulatory  agency.  Adverse  events  in  clinical  trials  of  our  investigational  medicines  or  in  clinical  trials  of  others
developing similar products, including other mRNA COVID-19 vaccines, and the resulting publicity, as well as any other
adverse events in the field of mRNA medicine, or other products that are perceived to be similar to mRNA medicines, such
as those related to gene therapy or gene editing, could result in a decrease in the perceived benefit of one or more of our
programs,  increased  regulatory  scrutiny,  decreased  confidence  by  patients  and  clinical  trial  collaborators  in  our
investigational  medicines,  and  less  demand  for  any  product  that  we  may  develop.  If  and  when  they  are  used  in  clinical
trials, our developmental candidates and investigational medicines could result in a greater quantity of reportable adverse
events,  including  suspected  unexpected  serious  adverse  reactions,  other  reportable  negative  clinical  outcomes,
manufacturing  reportable  events  or  material  clinical  events  that  could  lead  to  clinical  delay  or  hold  by  the  FDA  or
applicable regulatory authority or other clinical delays, any of which could negatively impact the perception of one or more
of  our  programs,  as  well  as  our  business  as  a  whole.  In  addition,  responses  by  U.S.,  state,  or  foreign  governments  to
negative  public  perception  may  result  in  new  legislation  or  regulations  that  could  limit  our  ability  to  develop  any
investigational medicines or commercialize any approved products, obtain or maintain regulatory approval, or otherwise
achieve profitability. More restrictive statutory regimes, government regulations, or negative public opinion would have an
adverse  effect  on  our  business,  financial  condition,  results  of  operations,  and  prospects  and  may  delay  or  impair  the
development of our investigational medicines and commercialization of any approved products or demand for any products
we may develop.

If any of our product candidates receives marketing approval or an EUA and we, or others, later discover that the drug
is less effective than previously believed or causes undesirable side effects that were not previously identified, our ability,
or that of any future collaborators, to market the drug could be compromised.

Clinical  trials  of  our  product  candidates  must  be  conducted  in  carefully  defined  subsets  of  patients  who  have
agreed to enter into clinical trials. Consequently, it is possible that our clinical trials, or those of any future collaborator,
may  indicate  an  apparent  positive  effect  of  a  product  candidate  that  is  greater  than  the  actual  positive  effect,  if  any,  or
alternatively fail to identify undesirable side effects. If one or more of our product candidates receives marketing approval
and we, or others, discover that the drug is less effective than previously believed or causes undesirable side effects that
were not previously identified, a number of potentially significant negative consequences could result, including:

● regulatory authorities may withdraw their approval of the drug or seize the drug;
● we, or any future collaborators, may be required to recall the drug, change the way the drug is administered

or conduct additional clinical trials;

43

Table of Contents

● additional restrictions may be imposed on the marketing of, or the manufacturing processes for, the particular

drug;

● we may be subject to fines, injunctions or the imposition of civil or criminal penalties;
● regulatory  authorities  may  require  the  addition  of  labeling  statements,  such  as  a  “black  box”  warning  or  a

contraindication;

● we,  or  any  future  collaborators,  may  be  required  to  create  a  Medication  Guide  outlining  the  risks  of  the

previously unidentified side effects for distribution to patients;

● we, or any future collaborators, could be sued and held liable for harm caused to patients;
● the drug may become less competitive in the marketplace; and
● our reputation may suffer.

Any of these events could have a material and adverse effect on our operations and business and could adversely

impact our stock price.

Even  if  any  of  our  product  candidates  receive  marketing  approval,  they  may  fail  to  achieve  the  degree  of  market
acceptance by physicians, patients, healthcare payors and others in the medical community necessary for commercial
success.

If any of our product candidates receive marketing approval, they may nonetheless fail to gain sufficient market
acceptance by physicians, patients, healthcare payors and others in the medical community. If our product candidates do
not achieve an adequate level of acceptance, we may not generate significant revenues from sales of drugs and we may not
become  profitable.  The  degree  of  market  acceptance  of  our  product  candidates,  if  approved  for  commercial  sale,  will
depend on a number of factors, including:

● the efficacy and safety of the product;
● the potential advantages of the product compared to alternative therapies;
● the prevalence and severity of any side effects;
● whether the product is designated under physician and other provider treatment guidelines as a first-, second-

or third-line therapy;

● our ability, or the ability of any future collaborators, to offer the product for sale at competitive prices;
● the  product’s  convenience  and  ease  of  administration  for  patients  and  healthcare  practitioners  compared  to

alternative treatments;

● the willingness of the target patient population to try, and of physicians to prescribe, the product;
● limitations  or  warnings,  including  distribution  or  use  restrictions  and  safety  information  contained  in  the

product’s approved labeling;

● the strength of sales, marketing and distribution support;
● the performance of our exclusive distributor for our lead product candidate, CAP-1002;
● changes in the standard of care for the targeted indications for the product; and
● the availability of coverage by, and the amount of reimbursement from, government payors, managed care

plans and other third-party payors.

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

The pharmaceutical and biotechnology industries are highly competitive and characterized by rapidly advancing
technologies, evolving understanding of disease etiology and a strong emphasis on proprietary drugs. We face competition
with  respect  to  any  product  candidates  that  we  may  seek  to  discover  and  develop  or  commercialize  in  the  future,  from
major pharmaceutical, specialty pharmaceutical and biotechnology companies. Potential competitors also include academic
institutions and governmental agencies and public and private research institutions.

Many of the companies that we compete or may compete against in the future have significantly greater financial
resources  and  expertise  in  research  and  development,  manufacturing,  preclinical  testing,  conducting  clinical  trials,
obtaining regulatory approvals and marketing approved drugs than we do. Small or early-stage companies may also prove
to be significant competitors, particularly through collaborative arrangements with large and established companies. These
competitors also compete with us in recruiting and retaining qualified scientific and management personnel and

44

Table of Contents

establishing clinical trial sites and patient registration for clinical trials, as well as in acquiring technologies complementary
to, or that may be necessary for, our programs.

Our commercial opportunity could be reduced or eliminated if our competitors develop and commercialize drugs
that are safer, more effective, have fewer or less severe side effects, are more convenient or are less expensive than any
drugs  that  we  may  develop.  Our  competitors  also  may  obtain  FDA  or  other  comparable  foreign  regulatory  approval  for
their drugs more rapidly than we may obtain approval for ours, which could result in our competitors establishing a strong
market  position  before  we  are  able  to  enter  the  market.  The  key  competitive  factors  affecting  the  success  of  all  of  our
product candidates, if approved, are likely to be their efficacy, safety, convenience, price, the effectiveness of companion
diagnostics in guiding the use of related therapeutics, the level of generic competition and the availability of reimbursement
from government and other third-party payors.

The  FDA  has  granted  orphan  drug  status  and  a  Regenerative  Medicine  Advanced  Therapy  (RMAT)  designation  to
CAP-1002 for the treatment of DMD, but we may be unable to maintain or receive the benefits associated with orphan
drug status, including market exclusivity, or an RMAT designation.

Under the Orphan Drug Act, the FDA may grant orphan designation to a drug or biologic intended to treat a rare
disease or condition or for which there is no reasonable expectation that the cost of developing and making available in the
United States a drug or biologic for a disease or condition will be recovered from sales in the United States for that drug or
biologic.  If  a  biological  product  that  has  orphan  drug  designation  subsequently  receives  the  first  FDA  approval  for  the
disease for which it has such designation, the product is entitled to orphan product exclusivity, which means that the FDA
may  not  approve  any  other  applications,  including  a  full  Biologics  License  Application,  or  BLA,  to  market  the  same
biologic for the same indication for seven years, except in limited circumstances, such as a showing of clinical superiority
to the product with orphan drug exclusivity.

We  have  received  orphan  drug  status  for  CAP-1002  for  the  treatment  of  DMD.  Even  though  we  have  received
orphan drug designation (ODD) as described above, we may not be the first to obtain marketing approval for the orphan-
designated  indication  due  to  the  uncertainties  associated  with  developing  pharmaceutical  products.  For  any  product
candidate for which we have been or will be granted ODD in a particular indication, it is possible that another company
also holding ODD for the same product candidate will receive marketing approval for the same indication before we do. If
that  were  to  happen,  our  applications  for  that  indication  may  not  be  approved  until  the  competing  company’s  period  of
exclusivity expires.

In addition, our exclusive marketing rights in the United States, if obtained, may be limited if we seek approval
for an indication broader than the orphan designated indication and may be lost if the FDA later determines that the request
for designation was materially defective or if we are unable to assure the availability of sufficient quantities of the product
to meet the needs of patients with the rare disease or condition. Even though we have obtained orphan drug designation for
CAP-1002  for  a  select  indication,  we  may  be  unable  to  seek  or  obtain  orphan  drug  designation  for  our  future  product
candidates and we may not be the first to obtain marketing approval for any particular orphan indication.

We have also obtained an RMAT designation for CAP-1002 for the treatment of DMD. The RMAT designation
program is intended to fulfill the Cures Act requirement that the FDA facilitate an efficient development program for, and
expedite review of, any drug that meets the following criteria: (1) it qualifies as a RMAT, which is defined as a cell therapy,
therapeutic tissue engineering product, human cell and tissue product, or any combination product using such therapies or
products, with limited exceptions; (2) it is intended to treat, modify, reverse, or cure a serious or life-threatening disease or
condition; and (3) preliminary clinical evidence indicates that the drug has the potential to address unmet medical needs for
such  a  disease  or  condition.  Like  breakthrough  therapy  designation,  RMAT  designation  provides  potential  benefits  that
include  more  frequent  meetings  with  FDA  to  discuss  the  development  plan  for  the  product  candidate,  and  eligibility  for
rolling review and priority review. Products granted RMAT designation may also be eligible for accelerated approval on
the basis of a surrogate or intermediate endpoint reasonably likely to predict long-term clinical benefit, or may be able to
rely  upon  data  obtained  from  a  meaningful  number  of  sites,  including  through  expansion  to  additional  sites.  RMAT
designation does not change the standards for product approval, and there is no assurance that such designation will result
in  expedited  review  or  approval  or  that  the  approved  indication  will  not  be  narrower  than  the  indication  covered  by  the
RMAT designation. Additionally, RMAT designation can be revoked if the criteria for eligibility cease to be met as clinical
data emerges.

45

Table of Contents

Even if we were to obtain approval for CAP-1002 for the treatment of DMD with the rare pediatric disease designation,
the Rare Pediatric Disease Priority Review Voucher Program may no longer be in effect at the time of such approval.

CAP-1002  has  received  rare  pediatric  disease  designation  from  the  FDA  for  the  treatment  of  DMD.  The  FDA
generally define a "rare pediatric disease" as a serious or life-threatening disease that affects fewer than 200,000 individuals
in  the  U.S.  primarily  under  the  age  of  18  years  old.  Under  the  FDA's  Rare  Pediatric  Disease  Priority  Review  Voucher
program, upon the approval of a NDA or BLA for the treatment of a rare pediatric disease, the sponsor of such application
would  be  eligible  for  a  Rare  Pediatric  Disease  Priority  Review  Voucher  that  can  be  used  to  obtain  priority  review  for  a
subsequent NDA or BLA. The Priority Review Voucher may be sold or transferred an unlimited number of times, as long
as the sponsor making the transfer has not yet submitted the application. Also, although Priority Review Vouchers may be
sold or transferred to third parties, there is no guaranty that we will be able to realize any value if we were to sell a Priority
Review Voucher. The FDA may also revoke any priority review voucher if the rare pediatric disease drug for which the
voucher was awarded is not marketed in the U.S. within one year following the date of approval.

Congress has only authorized the rare pediatric disease priority review voucher program until September 30, 2024.
However, if a drug candidate receives RPD designation before September 30, 2024, it is eligible to receive a voucher if it is
approved before September 30, 2026. This program has been subject to criticism, including by the FDA, and it is possible
that even if we obtain approval for CAP-1002 and qualify for such a Priority Review Voucher, the program may no longer
be in effect at the time of approval.

Providing product for use in third party trials poses risks to our product candidates.

In  addition  to  manufacturing  CAP-1002  for  its  own  clinical  trials,  Capricor  provided  CAP-1002  for
investigational purposes in two clinical trials sponsored by CSMC. The first trial is known as “Regression of Fibrosis and
Reversal  of  Diastolic  Dysfunction  in  HFpEF  Patients  Treated  with  Allogeneic  CDCs.”  The  second  trial  is  known  as
“Pulmonary  Arterial  Hypertension  treated  with  Cardiosphere-derived  Allogeneic  Stem  Cells.”  In  both  studies,  Capricor
provided doses of CAP-1002 and received a negotiated amount of monetary compensation in exchange for doing so.

Providing product for clinical trials sponsored by third parties poses significant risks for the Company as we will
not have control over the conduct of the trial even though we have used our commercially reasonable efforts to ensure that
the  investigative  sites  are  contractually  bound  to  follow  the  protocol  and  other  procedures  established  by  Capricor.
Additionally, even though the investigative sites have experience in conducting clinical trials, any adverse event that may
occur during the trial may have a negative impact on our efforts to obtain regulatory approval for our product. There are no
assurances  that  the  clinical  trial  sites  will  perform  the  studies  in  accordance  with  the  protocol,  the  manuals  provided  by
Capricor  or  the  sponsor’s  instructions,  or  otherwise  act  in  accordance  with  applicable  law.  There  is  no  assurance  that  if
research injuries are sustained, any insurance carrier will compensate Capricor for any liabilities or other losses sustained
by Capricor arising out of these injuries. We have been informed by CSMC that both of these trials have ceased enrollment
and that the trials have been concluded. Notwithstanding their cessation, there is a risk that injuries could result from the
use of the product or other claims may arise.

Our products face a risk of failure due to adverse immunological reactions.

A potential risk of an allogeneic therapy such as that being tested by the Company with CAP-1002 is that patients
might  develop  an  immune  response  to  the  cells  being  infused.  Such  an  immune  response  may  induce  adverse  clinical
effects which would impact the safety and efficacy of the Company’s products and the success of our trials. Additionally, if
research subjects have pre-existing antibodies or other immune sensitization to our cells, our cells and the therapy could
potentially be rendered ineffective which could have a negative impact on the regulatory pathway for our product as well as
the viability for other potential indications. After a patient in the HOPE-2 trial had a serious adverse event in the form of
anaphylaxis, we put a voluntary hold on dosing in December 2018 to develop a plan to manage potential allergic reactions.
The investigation suggests that the patient may have been allergic to something contained in the investigational product,
including possibly an excipient, or inactive ingredient, in the formulation. To reduce the risk of future events, we initiated a
pre-medication  strategy  commonly  used  by  physicians  to  prevent  and  treat  allergic  reactions.  We  cannot  provide  any
assurances that this will not happen again in any future studies. If these or other reactions continue to occur, it could have a
material adverse impact on the effectiveness of the product, our ability to receive approval of our product candidates, and
could result in substantial delays, increased costs and potentially termination of the trial.

46

Table of Contents

Our  business  faces  significant  government  regulation,  and  there  is  no  guarantee  that  our  product  candidates  will
receive regulatory approval.

Our research and development activities, preclinical studies, clinical trials, and manufacturing and marketing of
our potential products are subject to extensive regulation by the FDA and other regulatory authorities in the United States,
as well as by regulatory authorities in other countries. In the United States, our product candidates are subject to regulation
as biological products or as combination biological products/medical devices under the Federal Food, Drug and Cosmetic
Act, the Public Health Service Act and other statutes, and as further provided in the Code of Federal Regulations. Different
regulatory requirements may apply to our products depending on how they are categorized by the FDA under these laws.
These regulations can be subject to substantial and significant interpretation, addition, amendment or revision by the FDA
and by the legislative process. The FDA may determine that we will need to undertake clinical trials beyond those currently
planned. Furthermore, the FDA may determine that results of clinical trials do not support approval for the product. Similar
determinations may be encountered in foreign countries. The FDA will continue to monitor products in the market after
approval, if any, and may determine to withdraw its approval or otherwise seriously affect the marketing efforts for any
such  product.  The  same  possibilities  exist  for  trials  to  be  conducted  outside  of  the  United  States  that  are  subject  to
regulations established by local authorities and local law. Any such determinations would delay or deny the introduction of
our product candidates to the market and have a material adverse effect on our business, financial condition, and results of
operations.

Drug manufacturers are subject to ongoing periodic unannounced inspection by the FDA, the Drug Enforcement
Agency,  other  federal  agencies  and  corresponding  state  agencies  to  ensure  strict  compliance  with  good  manufacturing
practices, and other government regulations and corresponding foreign standards. We do not have control over third-party
manufacturers’ compliance with these regulations and standards, nor can we guarantee that we will maintain compliance
with such regulations in regards to our own manufacturing processes. Other risks include:

● regulatory authorities may require the addition of labeling statements, specific warnings, a contraindication,

or field alerts to physicians and pharmacies;

● regulatory  authorities  may  withdraw  their  approval  of  the  IND  or  the  product  or  require  us  to  take  our

approved products off the market;

● we may be required to change the way the product is manufactured or administered, and we may be required

to conduct additional clinical trials or change the labeling of our products;

● we will be required to manufacture on our own behalf or retain the services of a commercial manufacturer to

develop product suitable for commercial sale in compliance with cGMP requirements;

● we may have limitations on how we or our distributor promote our products; and
● we may be subject to litigation or product liability claims.

There are additional risks involved in conducting clinical trials internationally.

If we decide to expand one or more of our clinical trials to investigative sites in Europe, Asia, or other countries
outside of the United States, we will have additional regulatory requirements that we will have to meet in connection with
our manufacturing, distribution, use of data and other matters. For example, if we decide to conduct our trials in Europe,
we may have to move our manufacturing facility to a facility located in Europe, enter into an agreement with a European
manufacturer  to  manufacture  our  product  candidates  for  us,  enter  into  an  agreement  with  a  domestic  manufacturer  who
maintains  an  acceptable  cGMP  facility  or  maintain  a  facility  that  meets  European  specifications.  Any  of  those  options
would  involve  a  significant  monetary  investment,  time  delays,  and  increased  risk  and  may  impact  the  progress  of  our
clinical trials and regulatory approvals.

To the extent we conduct business in the European Union, or EU, or receive information about EU residents, we
will also have to comply with the EU General Data Protection Regulation, or the GDPR, which was officially adopted in
April 2016 and went into effect in May 2018. The GDPR introduces new data protection requirements in the EU, as well as
substantial fines for breaches of data protections rules. The GDPR enhances data protection obligations for processors and
controllers of personal data, including, for example, expanded disclosures about how personal information is to be used,
limitations on retention of information, mandatory data breach notification requirements and onerous new obligations on
services  providers.  Non-compliance  with  the  GDPR  may  result  in  monetary  penalties  of  up  to  €20  million  or  4%  of
worldwide revenue, whichever is higher. The GDPR and other changes in laws or regulations associated with the enhanced
protection of certain types of personal data, such as healthcare data or other sensitive information, could greatly increase

47

Table of Contents

our cost of providing our products and services or even prevent us from offering certain services in jurisdictions in which
we operate.

Additionally,  the  U.S.  Foreign  Corrupt  Practices  Act,  or  FCPA,  prohibits  U.S.  corporations  and  their
representatives from offering, promising, authorizing or making payments to any foreign government official, government
staff member, political party or political candidate in an attempt to obtain or retain business abroad. The scope of the FCPA
includes  interactions  with  certain  healthcare  professionals  in  many  countries.  Other  countries  have  enacted  similar  anti-
corruption laws and/or regulations. As we expand our business outside of the United States, ensuring compliance with the
FCPA and the laws of other countries will involve additional monetary and time commitments on behalf of the Company.

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

Even  if  U.S.  regulatory  approval  is  obtained,  the  FDA  may  still  impose  significant  restrictions  on  a  product’s
indicated  uses  or  marketing,  or  impose  ongoing  requirements  for  potentially  costly  post-approval  studies.  If  any  of  our
products  were  granted  accelerated  approval,  the  FDA  could  require  post-marketing  confirmatory  trials  to  verify  and
describe the anticipated effect on irreversible morbidity or mortality or other clinical benefit. FDA may withdraw approval
of  a  drug  or  indication  approved  under  the  accelerated  approval  pathway  if  any  of  the  following  were  to  occur:  a  trial
required to verify the predicted clinical benefit of the product fails to verify such benefit; other evidence demonstrates that
the product is not shown to be safe or effective under the conditions of use; the applicant fails to conduct any required post-
approval  trial  of  the  drug  with  due  diligence;  or  the  applicant  disseminates  false  or  misleading  promotional  materials
relating to the product. In addition, the FDA currently requires as a condition for accelerated approval the pre-approval of
promotional materials, which could adversely impact the timing of the commercial launch of the product.

Given the number of recent high-profile adverse safety events with certain drug products, the FDA may require, as
a condition of approval, costly risk management programs, which may include safety surveillance, restricted distribution
and use, patient education, enhanced labeling, special packaging or labeling, expedited reporting of certain adverse events,
pre-approval  of  promotional  materials,  and  restrictions  on  direct-to-consumer  advertising.  Furthermore,  heightened
Congressional scrutiny on the adequacy of the FDA’s drug approval process and the FDA’s efforts to assure the safety of
marketed  drugs  have  resulted  in  the  proposal  of  new  legislation  addressing  drug  safety  issues.  If  enacted,  any  new
legislation could result in delays or increased costs during the period of product development, clinical trials, and regulatory
review and approval, as well as increased costs to assure compliance with any new post-approval regulatory requirements.
Any  of  these  restrictions  or  requirements  could  force  us  to  conduct  costly  studies  or  increase  the  time  for  us  to  become
profitable. For example, any labeling approved for any of our product candidates may include a restriction on the term of
its use, or it may not include one or more of our intended indications.

Our  product  candidates  will  also  be  subject  to  ongoing  FDA  requirements  for  the  labeling,  packaging,  storage,
advertising,  promotion,  record-keeping,  and  submission  of  safety  and  other  post-market  information  on  the  drug.  New
issues may arise during a product lifecycle that did not exist, or were unknown, at the time of product approval, such as
adverse  events  of  unanticipated  severity  or  frequency,  or  problems  with  the  facility  where  the  product  is  manufactured.
Since  approved  products,  manufacturers,  and  manufacturers’  facilities  are  subject  to  continuous  review  and  periodic
inspections,  these  new  issues  post-approval  may  result  in  voluntary  actions  by  Capricor  or  may  result  in  a  regulatory
agency imposing restrictions on that product or us, including requiring withdrawal of the product from the market or for
use  in  a  clinical  trial.  If  our  product  candidates  fail  to  comply  with  applicable  regulatory  requirements,  such  as  good
manufacturing practices, a regulatory agency may:

● issue warning or untitled letters;
● require us to enter into a consent decree, which can include imposition of various fines, reimbursements for

inspection costs, required due dates for specific actions, and penalties for noncompliance;

● impose other civil or criminal penalties;
● suspend regulatory approval;
● suspend any ongoing clinical trials;
● refuse to approve pending applications or supplements to approved applications filed by us;
● impose restrictions on operations, including costly new manufacturing requirements; or
● seize or detain products or require a product recall.

48

Table of Contents

In order to market and commercialize any product candidate outside of the United States, we must establish and
comply  with  numerous  and  varying  regulatory  requirements  of  other  countries  regarding  manufacturing,  safety  and
efficacy.  Approval  procedures  vary  among  countries  and  can  involve  additional  product  testing  and  additional
administrative review periods. The time required to obtain approval in other countries might differ from that required to
obtain  FDA  approval.  The  regulatory  approval  process  in  other  countries  may  include  all  of  the  risks  detailed  above
regarding FDA approval in the United States as well as other risks. Regulatory approval in one country does not ensure
regulatory approval in another, but a failure or delay in obtaining regulatory approval in one country may have a negative
effect on the regulatory approval process in others. Failure to obtain regulatory approval in other countries, or any delay or
setback  in  obtaining  such  approval,  could  have  the  same  adverse  effects  detailed  above  regarding  FDA  approval  in  the
United States. Such effects include the risks that our product candidates may not be approved for all indications requested,
which could limit the uses of our product candidates and have an adverse effect on product sales and potential royalties,
and  that  such  approval  may  be  subject  to  limitations  on  the  indicated  uses  for  which  the  product  may  be  marketed  or
require costly, post-marketing follow-up studies.

If  we  or  current  or  future  collaborators,  manufacturers,  or  service  providers  fail  to  comply  with  healthcare  laws  and
regulations, we or they could be subject to enforcement actions and substantial penalties, which could affect our ability
to develop, market and sell our products and may harm our reputation.

Although  we  do  not  currently  have  any  products  on  the  market,  if  our  therapeutic  candidates  or  clinical  trials
become  covered  by  federal  health  care  programs,  we  will  be  subject  to  additional  healthcare  statutory  and  regulatory
requirements and enforcement by the federal, state and foreign governments of the jurisdictions in which we conduct our
business.  Healthcare  providers,  physicians  and  third-party  payors  play  a  primary  role  in  the  recommendation  and
prescription  of  any  therapeutic  candidates  for  which  we  obtain  marketing  approval.  Our  future  arrangements  with  third
party payors and customers may expose us to broadly applicable fraud and abuse, transparency, and other healthcare laws
and regulations that may constrain the business or financial arrangements and relationships through which we market, sell
and distribute our therapeutic candidates for which we obtain marketing approval. Restrictions under applicable federal and
state healthcare laws and regulations include, but are not limited to, the following:

● the  U.S.  federal  Anti-Kickback  Statute,  which  prohibits,  among  other  things,  persons  from  soliciting,
receiving,  offering  or  providing  remuneration,  directly  or  indirectly,  to  induce  either  the  referral  of  an
individual  for  a  healthcare  item  or  service,  or  the  purchasing  or  ordering  of  an  item  or  service,  for  which
payment  may  be  made,  in  whole  or  in  part,  under  a  federal  healthcare  program  such  as  Medicare  or
Medicaid.  The  term  remuneration  has  been  broadly  interpreted  to  include  anything  of  value.  The  Patient
Protection  and  Affordable  Care  Act,  as  amended  by  the  Health  Care  and  Education  Reconciliation  Act  of
2010,  or  collectively  the  Affordable  Care  Act,  or  the  ACA,  among  other  things,  amended  the  intent
requirement  of  the  federal  Anti-Kickback  Statute  to  clarify  that  a  person  or  entity  need  not  have  actual
knowledge of this statute or specific intent to violate it. The Anti-Kickback Statute applies to arrangements
between  pharmaceutical  manufacturers  on  the  one  hand  and  individuals,  such  as  healthcare  providers  and
prescribers,  patients,  purchasers,  pharmacy  benefit  managers,  group  purchasing  organizations,  third-party
payors,  wholesalers  and  distributors  on  the  other  hand,  including,  for  example,  consulting/speaking
arrangements, discount and rebate offers, certain pricing arrangements, grants, charitable contributions, and
patient support offerings, among others. Although there are a number of statutory exceptions and regulatory
safe harbors protecting some common activities from prosecution, the exceptions and safe harbors are drawn
narrowly.  Practices  that  involve  remuneration  that  may  be  alleged  to  be  intended  to  induce  prescribing,
purchases  or  recommendations  may  be  subject  to  scrutiny  if  they  do  not  qualify  for  an  exception  or  safe
harbor. Violations of the federal Anti-Kickback Statute may result in significant civil monetary penalties for
each violation, plus up to three times the remuneration involved. Civil penalties for such conduct can further
be  assessed  under  the  federal  False  Claims  Act.  Violations  can  also  result  in  criminal  penalties,  including
criminal  fines  and  imprisonment.  Similarly,  violations  can  result  in  exclusion  from  participation  in
government healthcare programs, including Medicare and Medicaid;

● the  federal  False  Claims  Act  imposes  civil  penalties,  including  through  civil  whistleblower  or  qui  tam
actions,  against  individuals  or  entities  for  knowingly  presenting,  or  causing  to  be  presented,  to  the  federal
government, claims for payment that are false or fraudulent, knowingly making, using or causing to be made
or used, a false record or statement material to a false or fraudulent claim, or knowingly making or causing to
be  made,  a  false  statement  to  avoid,  decrease  or  conceal  an  obligation  to  pay  money  to  the  federal
government. In addition, the government may assert that a claim including items or services resulting from

49

Table of Contents

a  violation  of  the  federal  Anti-Kickback  Statute  constitutes  a  false  or  fraudulent  claim  for  purposes  of  the
False  Claims  Act.  When  an  entity  is  determined  to  have  violated  the  federal  civil  False  Claims  Act,  the
government may impose significant civil fines and penalties for each false claim, plus treble damages, and
exclude  the  entity  from  participation  in  Medicare,  Medicaid  and  other  federal  healthcare  programs.  As  a
result of a modification made by the Fraud Enforcement and Recovery Act of 2009, a claim includes “any
request or demand” for money or property presented to the U.S. government. In addition, manufacturers can
be  held  liable  under  the  federal  False  Claims  Act  even  when  they  do  not  submit  claims  directly  to
government payors if they are deemed to “cause” the submission of false or fraudulent claims;

● the  Federal  Criminal  Statute  on  False  Statements  Relating  to  Health  Care  Matters  makes  it  a  crime  to
knowingly and willfully falsify, conceal, or cover up a material fact, make any materially false, fictitious, or
fraudulent statements or representations, or make or use any materially false writing or document knowing
the same to contain any materially false, fictitious, or fraudulent statement or entry in connection with the
delivery of or payment for healthcare benefits, items, or services;

● the Federal Civil Monetary Penalties Law authorizes the imposition of substantial civil monetary penalties
against an entity, such as a pharmaceutical manufacturer, that engages in activities including, among others
(1) knowingly presenting, or causing to be presented, a claim for services not provided as claimed or that is
otherwise false or fraudulent in any way; (2) arranging for or contracting with an individual or entity that is
excluded from participation in federal health care programs to provide items or services reimbursable by a
federal health care program; (3) violations of the federal Anti-Kickback Statute; or (4) failing to report and
return a known overpayment;

● the  Health  Insurance  Portability  and  Accountability  Act,  or  HIPAA,  includes  a  fraud  and  abuse  provision
referred  to  as  the  HIPAA  All-Payor  Fraud  Law,  which  imposes  criminal  and  civil  liability  for  executing  a
scheme  to  defraud  any  healthcare  benefit  program,  or  knowingly  and  willfully  falsifying,  concealing  or
covering  up  a  material  fact  or  making  any  materially  false  statement  in  connection  with  the  delivery  of  or
payment for healthcare benefits, items or services. Similar to the federal Anti-Kickback Statute, a person or
entity does not need to have actual knowledge of the statute or specific intent to violate it in order to have
committed a violation;

● HIPAA,  as  amended  by  the  Health  Information  Technology  for  Economic  and  Clinical  Health  Act,  or
HITECH,  and  its  implementing  regulations,  which  impose  obligations  on  certain  covered  entity  healthcare
providers, health plans, and healthcare clearinghouses as well as their business associates that perform certain
services involving the use or disclosure of individually identifiable health information, including mandatory
contractual  terms,  with  respect  to  safeguarding,  the  privacy,  security,  and  transmission  of  individually
identifiable health information, and require notification to affected individuals and regulatory authorities of
certain breaches of security of individually identifiable health information;

● the  FDCA,  which  prohibits  the  adulteration  and  misbranding  of  drugs,  including  therapeutic  biological

products;

● federal  and  state  consumer  protection  and  unfair  competition  laws,  which  broadly  regulate  marketplace

activities and activities that potentially harm consumers;

● the  federal  Physician  Payments  Sunshine  Act,  which  requires  certain  manufacturers  of  drugs,  devices,
biologics, and medical supplies for which payment is available under Medicare, Medicaid or the Children’s
Health Insurance Program (with certain exceptions) to report annually to the government information related
to  payments  or  other  “transfers  of  value”  made  to,  at  the  request  of,  or  on  behalf  of  “covered  recipients,”
which include physicians, certain other healthcare providers, and teaching hospitals, and requires applicable
manufacturers  and  group  purchasing  organizations  to  report  annually  to  the  government  ownership  and
investment interests held by physicians and their immediate family members; and

● analogous state laws and regulations, such as, state anti-kickback and false claims laws potentially applicable
to  sales  or  marketing  arrangements  and  claims  involving  healthcare  items  or  services  reimbursed  by
nongovernmental third party payors, including private insurers; and some state laws require pharmaceutical
companies to comply with the pharmaceutical industry’s voluntary compliance guidelines and the relevant

50

Table of Contents

compliance guidance promulgated by the federal government in addition to requiring drug manufacturers to
report  information  related  to  payments  to  physicians  and  other  healthcare  providers  or  marketing
expenditures,  and  state  laws  governing  the  privacy  and  security  of  health  information  in  certain
circumstances,  many  of  which  differ  from  each  other  in  significant  ways  and  often  are  not  preempted  by
HIPAA, thus complicating compliance efforts.

The  scope  and  enforcement  of  each  of  these  laws  is  uncertain  and  subject  to  rapid  change  in  the  current
environment of healthcare reform, especially in light of the lack of applicable precedent and regulations. Federal and state
enforcement  bodies  have  recently  increased  their  scrutiny  of  interactions  between  healthcare  companies  and  healthcare
providers, which has led to a number of investigations, prosecutions, convictions and settlements in the healthcare industry.
Responding  to  investigations  can  be  time-and  resource-consuming  and  can  divert  management’s  attention  from  the
business. Any such investigation or settlement could increase our costs or otherwise have an adverse effect on our business.

Efforts  to  ensure  that  our  current  and  future  business  arrangements  with  third  parties  comply  with  applicable
healthcare laws and regulations could involve substantial costs. If our operations are found to be in violation of any such
requirements,  we  may  be  subject  to  significant  penalties,  including  the  imposition  of  civil,  criminal  or  administrative
penalties,  monetary  fines,  damages,  disgorgement,  individual  imprisonment,  the  curtailment  or  restructuring  of  our
operations,  or  exclusion  from  participation  in  government  contracting,  healthcare  reimbursement  or  other  government
programs, including Medicare and Medicaid, any of which could adversely affect our financial results. If our operations are
found to be in violation of any of these or any other health regulatory laws that may apply to us, we may be subject to
significant penalties, including the imposition of significant civil, criminal and administrative penalties, damages, monetary
fines,  disgorgement,  individual  imprisonment,  possible  exclusion  from  participation  in  Medicare,  Medicaid  and  other
federal healthcare programs or similar programs in other countries or jurisdictions, contractual damages, reputational harm,
diminished profits and future earnings, additional reporting requirements and oversight if we become subject to a corporate
integrity agreement or similar agreement and curtailment or restructuring of our operations, any of which could adversely
impact our ability to operate our business and our results of operations.

Although effective compliance programs can mitigate the risk of investigation and prosecution for violations of
these laws, these risks cannot be entirely eliminated. Any action against us for an alleged or suspected violation, even the
mere issuance of a subpoena or the fact of an investigation alone, regardless of the merit, could result in negative publicity,
a drop in our share price, or other harm to our business, financial condition and results of operations. Defending against
any such actions could cause us to incur significant legal expenses and could divert our management’s attention from the
operation  of  our  business,  even  if  our  defense  is  successful.  In  addition,  achieving  and  sustaining  compliance  with
applicable laws and regulations may be costly to us in terms of money, time and resources.

Any drugs we develop may become subject to unfavorable pricing regulations, third party coverage and reimbursement
practices or healthcare reform initiatives, thereby harming our future business prospects.

The regulations that govern marketing approvals, pricing, coverage and reimbursement for new drugs vary widely
from country to country. Some countries require approval of the sale price of a drug before it can be marketed. In many
countries,  the  pricing  review  period  begins  after  marketing  or  product  licensing  approval  is  granted.  In  some  foreign
markets, prescription pharmaceutical pricing remains subject to continuing governmental control even after initial approval
is granted. Although we intend to monitor these regulations, our programs are currently in earlier stages of development
and  we  will  not  be  able  to  assess  the  impact  of  price  regulations  for  a  number  of  years.  As  a  result,  we  might  obtain
regulatory approval for a product in a particular country, but then be subject to price regulations that delay our commercial
launch  of  the  product  and  negatively  impact  the  revenues  we  are  able  to  generate  from  the  sale  of  the  product  in  that
country.

Our ability to commercialize any products successfully also will depend in part on the extent to which coverage
and  reimbursement  for  these  products  and  related  treatments  will  be  available  from  government  health  administration
authorities, private health insurers and other organizations. However, there may be significant delays in obtaining coverage
for newly-approved drugs. Moreover, eligibility for coverage does not necessarily signify that a drug will be reimbursed in
all cases or at a rate that covers our costs, including research, development, manufacture, sale and distribution costs. Also,
interim  payments  for  new  drugs,  if  applicable,  may  be  insufficient  to  cover  our  costs  and  may  not  be  made  permanent.
Thus, even if we succeed in bringing one or more products to the market, these products may not be considered medically
necessary or cost-effective, and the amount reimbursed for any products may be insufficient to allow us to sell our products
on a competitive basis. Because our programs are in early stages of development, we are unable at this time to determine

51

Table of Contents

their cost effectiveness or the likely level or method of reimbursement. In addition, obtaining coverage and reimbursement
approval  of  a  product  from  a  government  or  other  third-party  payor  is  a  time-consuming  and  costly  process  that  could
require us to provide to each payor supporting scientific, clinical and cost-effectiveness data for the use of our product on a
payor-by-payor basis, with no assurance that coverage and adequate reimbursement will be obtained. A payor’s decision to
provide coverage for a product does not imply that an adequate reimbursement rate will be approved. Further, one payor’s
determination  to  provide  coverage  for  a  product  does  not  assure  that  other  payors  will  also  provide  coverage  for  the
product. Adequate third-party reimbursement may not be available to enable us to maintain price levels sufficient to realize
an appropriate return on our investment in product development. If reimbursement is not available or is available only at
limited levels, we may not be able to successfully commercialize any product candidate that we successfully develop.

Increasingly,  the  third-party  payors  who  reimburse  patients  or  healthcare  providers,  such  as  government  and
private insurance plans, are seeking greater upfront discounts, additional rebates and other concessions to reduce the prices
for pharmaceutical products. If the price we are able to charge for any products we develop, or the reimbursement provided
for such products, is inadequate in light of our development and other costs, our return on investment could be adversely
affected.

We  currently  expect  that  certain  drugs  we  develop  may  need  to  be  administered  under  the  supervision  of  a
physician on an outpatient basis. Under currently applicable U.S. law, certain drugs that are not usually self-administered
(including injectable drugs) may be eligible for coverage under Medicare through Medicare Part B. Specifically, Medicare
Part  B  coverage  may  be  available  for  eligible  beneficiaries  when  the  following,  among  other  requirements  have  been
satisfied:

● the product is reasonable and necessary for the diagnosis or treatment of the illness or injury for which the

product is administered according to accepted standards of medical practice;

● the product is typically furnished incident to a physician's services;
● the indication for which the product will be used is included or approved for inclusion in certain Medicare-

designated pharmaceutical compendia (when used for an off-label use); and

● the product has been approved by the FDA.

Average prices for drugs may be reduced by mandatory discounts or rebates required by government healthcare
programs  or  private  payors  and  by  any  future  relaxation  of  laws  that  presently  restrict  imports  of  drugs  from  countries
where they may be sold at lower prices than in the U.S. Reimbursement rates under Medicare Part B would depend in part
on whether the newly approved product would be eligible for a unique billing code. Self-administered, outpatient drugs are
typically reimbursed under Medicare Part D, and drugs that are administered in an inpatient hospital setting are typically
reimbursed under Medicare Part A under a bundled payment. It is difficult for us to predict how Medicare coverage and
reimbursement  policies  will  be  applied  to  our  products  in  the  future  and  coverage  and  reimbursement  under  different
federal  healthcare  programs  are  not  always  consistent.  Medicare  reimbursement  rates  may  also  reflect  budgetary
constraints placed on the Medicare program.

Third  party  payors  often  rely  upon  Medicare  coverage  policies  and  payment  limitations  in  setting  their  own
reimbursement  rates.  These  coverage  policies  and  limitations  may  rely,  in  part,  on  compendia  listings  for  approved
therapeutics.  Our  inability  to  promptly  obtain  relevant  compendia  listings,  coverage,  and  adequate  reimbursement  from
both government-funded and private payors for new drugs that we develop and for which we obtain regulatory approval
could have a material adverse effect on our operating results, our ability to raise capital needed to commercialize products
and our financial condition.

There have been, and continue to be, several legislative and regulatory changes and proposed changes regarding
the  healthcare  system  that  could  prevent  or  delay  marketing  approval  of  product  candidates,  restrict  or  regulate  post
approval activities and affect our ability to profitably sell any product candidates for which we obtain marketing approval.
Among  policy  makers  and  payors  in  the  United  States  there  is  significant  interest  in  promoting  changes  in  healthcare
systems  with  the  stated  goals  of  containing  healthcare  costs,  improving  quality  and/or  expanding  access  and  the
pharmaceutical industry has been a particular focus of these efforts and has been significantly affected by major legislative
initiatives. We expect that these and other healthcare reform measures that may be adopted in the future, may result in more
rigorous coverage criteria and lower reimbursement, and in additional downward pressure on the price that we receive for
any approved product. Any reduction in reimbursement from Medicare or other government-funded programs may result in
a similar reduction in payments from private payors. The implementation of cost containment measures or other

52

Table of Contents

healthcare  reforms  may  prevent  us  from  being  able  to  generate  revenue,  attain  profitability  or  commercialize  our  drugs,
once marketing approval is obtained.

A number of legislative and regulatory changes in the healthcare system in the U.S. and other major healthcare
markets  have  been  proposed,  and  such  efforts  have  expanded  substantially  in  recent  years.  These  developments  could,
directly or indirectly, affect our ability to sell our products, if approved, at a favorable price. For example, in the U.S., in
2010,  the  U.S.  Congress  passed  the  ACA,  a  sweeping  law  intended  to  broaden  access  to  health  insurance,  reduce  or
constrain the growth of health spending, enhance remedies against fraud and abuse, add new transparency requirements for
the healthcare and health insurance industries, impose new taxes and fees on the healthcare industry and impose additional
policy reforms.

The ACA substantially changed the way healthcare is financed by both the government and private insurers, and
significantly  impacts  the  U.S.  pharmaceutical  industry.  The  ACA,  among  other  things:  (1)  introduced  a  new  average
manufacturer  price  definition  for  drugs  and  biologics  that  are  inhaled,  infused,  instilled,  implanted  or  injected  and  not
generally  dispensed  through  retail  community  pharmacies;  (2)  increased  the  minimum  Medicaid  rebates  owed  by
manufacturers under the Medicaid Drug Rebate Program, or MDRP; (3) established a branded prescription drug fee that
pharmaceutical manufacturers of branded prescription drugs must pay to the federal government; (4) expanded the list of
covered  entities  eligible  to  participate  in  the  340B  drug  pricing  program  by  adding  new  entities  to  the  program;
(5) established a new Medicare Part D coverage gap discount program, in which manufacturers must agree to offer point-
of-sale discounts (which through subsequent legislative amendments, was increased to 70% from 50% starting in 2019) off
negotiated prices of applicable branded drugs to eligible beneficiaries during their coverage gap period, as a condition for
the  manufacturer’s  outpatient  drugs  to  be  covered  under  Medicare  Part  D;  (6)  extended  manufacturers’  MDRP  rebate
liability to covered drugs dispensed to individuals who are enrolled in Medicaid managed care organizations; (7) expanded
eligibility criteria for Medicaid programs by, among other things, allowing states to offer Medicaid coverage to additional
individuals, including individuals with income at or below 133% of the federal poverty level, thereby potentially increasing
manufacturers’  Medicaid  rebate  liabilities;  (8)  created  a  licensure  framework  for  follow-on  biologic  products;  and
(9) established a Center for Medicare and Medicaid Innovation at the Centers for Medicare and Medicaid Services to test
innovative payment and service delivery models to improve patient care and lower costs.

The framework of the ACA and other healthcare reforms continues to evolve as a result of executive, legislative,
regulatory, and administrative developments; in addition, healthcare-related litigation and judicial proceedings contribute to
regulatory uncertainty. While Congress has not passed legislation to comprehensively repeal the ACA, the Tax Cuts and
Jobs Act of 2017, included a provision that, effective January 1, 2019, changed to $0 the tax-based shared responsibility
payment imposed by the ACA on certain individuals who fail to maintain qualifying health coverage for all or part of a
year, which is commonly referred to as the “individual mandate.”

Other  legislative  changes  have  been  proposed  and  adopted  since  the  ACA  was  enacted.  These  changes  include
aggregate reductions to Medicare payments to providers of 2% per fiscal year pursuant to the Budget Control Act of 2011
and  subsequent  laws,  which  began  in  2013  and  will  remain  in  effect  through  2030,  with  the  exception  of  a  temporary
suspension  from  May  1,  2020  through  March  31,  2021  enacted  as  part  of  the  Coronavirus  Aid,  Relief,  and  Economic
Security, or the CARES Act, unless additional Congressional action is taken. Additionally, the American Taxpayer Relief
Act  of  2012,  among  other  things,  further  reduced  Medicare  payments  to  several  types  of  providers,  including  hospitals,
imaging centers and cancer treatment centers, and increased the statute of limitations period for the government to recover
overpayments to providers from three to five years. New laws may result in additional reductions in Medicare and other
healthcare  funding,  which  may  materially  adversely  affect  customer  demand  and  affordability  for  our  products  and,
accordingly, the results of our financial operations.

In addition, effective January 1, 2019, the Bipartisan Budget Act of 2018, among other things, further amended
portions  of  the  Social  Security  Act  implemented  as  part  of  the  ACA  to  increase  from  50%  to  70%  the  point-of-sale
discount that pharmaceutical manufacturers participating in the Coverage Gap Discount Program must provide to eligible
Medicare  Part  D  beneficiaries  during  the  coverage  gap  phase  of  the  Part  D  benefit,  commonly  referred  to  as  the  “donut
hole,”  and  to  reduce  standard  beneficiary  cost  sharing  in  the  coverage  gap  from  30%  to  25%  in  most  Medicare  Part  D
plans.  In  the  future,  there  may  be  additional  challenges  and/or  amendments  to  the  ACA.  It  remains  to  be  seen  precisely
what any new legislation will provide, when or if it will be enacted, and what impact it will have on the availability and
cost of healthcare items and services, including drug products.

53

Table of Contents

In  addition,  in  recent  years  the  pricing  and  costs  of  prescription  pharmaceuticals  has  been  the  subject  of
considerable discussion in the United States. A number of federal reports and inquiries have focused on these issues, and
various  legislative  and  regulatory  provisions  have  been  proposed  and  enacted  at  the  federal  and  state  level  that  seek  to
bring more transparency to product pricing, reduce the cost of prescription drugs under Medicare, review the relationship
between  pricing  and  manufacturer  patient  programs,  and  reform  government  program  reimbursement  methodologies  for
drug  products.  On  December  21,  2020,  Congress  passed  a  $900  billion  U.S.  coronavirus  relief  and  government
appropriations  legislation,  or  the  Act,  which  contains  several  important  new  drug  price  reporting  and  transparency
measures that could result in additional transparency with respect to manufacturers’ prescription drug prices. Among other
things,  the  Act  includes  provisions  requiring  Medicare  Part  D  prescription  drug  plan,  or  PDP,  sponsors  and  Medicare
Advantage organizations, or MAOs, to implement tools to display Medicare Part D prescription drug benefit information in
real  time  and  provisions  requiring  group  and  health  insurance  issuers  offering  health  insurance  coverage  to  report
information on certain pharmacy benefit and drug costs to the Secretaries of HHS, Labor, and the Treasury. We believe that
the efforts of governments and third-party payors to contain or reduce the cost of healthcare and legislative and regulatory
proposals  to  broaden  the  availability  of  healthcare  will  continue  to  affect  the  business  and  financial  condition  of
pharmaceutical and biopharmaceutical companies.

Further, the Biden Administration and Congress may pursue additional and potentially significant changes to the
current healthcare laws, regulations, and related guidance. The Biden Administration issued a memorandum on January 20,
2021 (President Biden’s inauguration day) that, like similar memoranda issued by prior incoming Administrations, directed
federal  agencies  to  take  steps  to  halt,  delay,  or  conduct  further  review  of  certain  regulatory  actions  taken  by  the  Trump
Administration, such as those that had not taken effect by inauguration day. The Biden Administration’s review is ongoing
and  we  cannot  predict  which  regulatory  actions  it  may  or  may  not  affect.  We  also  cannot  predict  what  other  healthcare
reforms will ultimately be implemented at the federal or state level or the effect of any future legislation or regulation and,
accordingly, face uncertainties that might result from additional reforms.

Our  risk  mitigation  measures  cannot  guarantee  that  we  effectively  manage  all  operational  risks  and  that  we  are  in
compliance  with  all  potentially  applicable  U.S.  federal  and  state  regulations  and  all  potentially  applicable  foreign
regulations and/or other requirements.

The  development,  manufacturing,  distribution,  pricing,  sale,  marketing  and  reimbursement  of  our  product
candidates, together with our general operations, are subject to extensive federal and state regulation in the United States
and may be subject to extensive regulation in foreign countries. In addition, our business is complex, involves significant
operational risks and includes the use of third parties to conduct business. While we intend to implement numerous risk
mitigation measures to comply with such regulations in this complex operating environment, we cannot guarantee that we
will be able to effectively mitigate all operational risks. We cannot guarantee that we, our employees, our consultants, our
contractors  or  other  third  parties  are  or  will  be  in  compliance  with  all  potentially  applicable  U.S.  federal  and  state
regulations and/or laws, and all potentially applicable foreign regulations and/or laws. If we fail to adequately mitigate our
operational risks or if we or our agents fail to comply with any of those regulations or laws, a range of actions could result,
including, but not limited to, the termination of clinical trials, the failure to approve a product candidate, restrictions on our
products  or  manufacturing  processes,  withdrawal  of  our  products  from  the  market,  significant  fines,  exclusion  from
government  healthcare  programs  or  other  sanctions  or  litigation.  Any  of  these  occurrences  could  have  a  material  and
adverse effect on our business and results of operations.

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

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

54

Table of Contents

Our  ability  to  obtain  reimbursement  or  funding  for  our  programs  from  the  federal  government  may  be  impacted  by
possible reductions in federal spending.

U.S.  federal  government  agencies  currently  face  potentially  significant  spending  reductions.  For  example,  as  a
result of the Budge Control Act of 2011, the Bipartisan Budget Act, or BBA, and the CARES Act, an annual 2% reduction
to  Medicare  payments  took  effect  on  April  1,  2013,  and  has  been  extended  through  2030  (though  the  reduction  was
temporarily suspended from May 1, 2020 through March 31, 2021 in connection with COVID-19 relief related legislation).
The U.S. federal budget remains in flux, however, which could, among other things, result in a cut to Medicare payments to
providers  and  otherwise  affect  federal  spending  on  clinical  and  preclinical  research  and  development.  The  Medicare
program  is  frequently  mentioned  as  a  target  for  spending  cuts.  The  full  impact  on  our  business  of  any  future  cuts  in
Medicare or other programs is uncertain. In addition, we cannot predict any impact which the actions of President Biden’s
administration  and  the  U.S.  Congress  may  have  on  the  federal  budget.  Following  the  most  recent  federal  elections,
Congress  has  again  focused  on  reducing  the  cost  of  drugs  and  other  medical  treatments.  If  federal  spending  is  reduced,
anticipated budgetary shortfalls may also impact the ability of relevant agencies, such as the FDA or the National Institutes
of Health, to continue to function at current levels. Amounts allocated to federal grants and contracts may be reduced or
eliminated. These reductions may also impact the ability of relevant agencies to timely review and approve drug research
and  development,  manufacturing,  and  marketing  activities,  which  may  delay  our  ability  to  develop,  market  and  sell  any
products we may develop.

Vaccines carry unique risks and uncertainties, which could have a negative impact on future results of operations.

We  are  planning  to  potentially  develop  vaccine  candidates  using  our  exosome  technologies.    The  successful
development,  testing,  manufacturing  and  commercialization  of  vaccines  is  a  long,  complex,  expensive  and  uncertain
process.  There are unique risks and uncertainties associated with vaccines, including:

● There  may  be  limited  access  to,  and  supply  of,  normal  and  diseased  tissue  samples,  cell  lines,  media
pathogens, bacteria, viral strains, synthesized nucleic acids, including mRNA and other biological materials.
In  addition,  government  regulations  in  multiple  jurisdictions,  such  as  the  United  States  and  the  EU,  could
result in restricted access to, or the transport or use of, such materials. If the Company in unable to access
sufficient  sources  of  such  materials,  or  if  tighter  restrictions  are  imposed  on  the  use  of  such  materials,  the
Company may not be able to conduct research or product development activities as planned and may incur
additional costs.

● The development, manufacturing and marketing of vaccines are subject to regulation by the FDA, the EMA
and  other  regulatory  bodies  that  are  often  more  complex  and  extensive  than  the  regulations  applicable  to
other  pharmaceutical  products.  For  example,  in  the  United  States,  a  BLA,  including  both  preclinical  and
clinical trial data and extensive data regarding the manufacturing procedures, is required for human vaccine
candidates, and FDA approval is generally required for the release of each manufactured commercial lot.
● Vaccines  are  frequently  costly  to  manufacture  because  production  ingredients  are  inactive  biological
materials  derived  from  virus,  animals,  or  plants  and  most  biologics  and  vaccines  cannot  be  made
synthetically. In particular, keeping up with the demand for vaccines may be difficult due to the complexity
of producing vaccines.

Risks Related to the Manufacturing of our Product Candidates

We have limited manufacturing capability and may not be able to maintain our manufacturing licenses.

Our primary research facility is located in San Diego, California. We also maintain a portion of our laboratories,
research and manufacturing facilities in leased premises at CSMC in Los Angeles, California. In that portion of the leased
premises  where  we  manufacture  CAP-1002  and  may  manufacture  our  exosome  technologies,  we  believe  that  we  follow
good  manufacturing  practices  sufficient  for  an  investigational  stage  product.  Capricor  manufactured  CAP-1002  in  this
facility for our previous clinical studies as well as our HOPE-2 clinical trial.

As we initiate a Phase III study for DMD, we are unsure at this time if the FDA will allow us to produce doses in
our current facility or whether the FDA will require us to use a cGMP facility. If we are required to use a cGMP facility to
produce product for a Phase III study, it may result in delays and significant expenses which would have a negative impact
on our business and product development. In addition, FDA may disagree with our position that the drug used in our prior
clinical studies is sufficiently comparable to the drug to be used in the forthcoming Phase III study. This could

55

Table of Contents

result  in  us  being  required  to  conduct  further  comparability  testing  and  may  result  in  us  being  required  to  conduct
additional clinical trials before we are able to submit a BLA for approval. Additional testing or clinical trial requirements
could lead us not to pursue an application for approval. Conducting a clinical trial may prove too difficult or too expensive,
and the process of designing a clinical trial, enrolling enough patients, and completing treatment and data collection under
the protocol could take a significant amount of time, effort, and resources. Even if we do complete the clinical trial, the
study may not meet its prespecified endpoints, and even if it does, FDA may still disagree with our determination that the
trial is sufficient to support submission and approval of a marketing application.

In  2020,  we  initiated  a  technology  transfer  with  Lonza  Houston,  Inc.,  a  leading  global  contract  manufacturing
organization to prepare for commercial or possibly late-stage clinical manufacturing of CAP-1002. Process development
has been the focus of the work done by Lonza to date. We are evaluating whether it would be in our best interests to have
Lonza  move  forward  to  complete  the  technology  transfer  process  or  whether  we  should  manufacture  our  CAP-1002
product candidate in a cGMP facility leased by us.

Our  plans  to  use  this  facility  for  future  trials  could  change  if  we  decide  to  expand  any  of  our  clinical  trials  to
include international sites, such as in Europe or if we fail to meet the specifications necessary to produce our product in a
qualified  manner.  Currently,  we  also  intend  to  utilize  our  premises  at  CSMC  to  develop  and  manufacture  our  exosomes
technologies. Currently, our CSMC Facilities Lease is scheduled to expire on July 31, 2022. There can be no assurance that
the Facilities Lease for the manufacturing space will be continued beyond July 31, 2022. If the Facilities Lease with CSMC
is terminated or expires, we would have to secure alternative facilities in which to manufacture our products, which would
involve a significant monetary investment and would negatively impact the progress of our clinical trials and regulatory
approvals.  At  this  time,  we  are  actively  considering  new  or  expanded  facilities  for  development  and  manufacturing
activities and the possible extension of our current Facilities Lease.

We may be required to obtain and maintain certain licenses in connection with our manufacturing facilities and
activities. There is no guarantee that any licenses issued to us will not expire, be revoked, forfeited by operation of law or
otherwise. If we were denied any required license or if any of our licenses were to be revoked or forfeited, we would suffer
significant  harm.  Additionally,  if  a  serious  adverse  event  in  any  of  our  clinical  trials  were  to  occur  during  the  period  in
which any required license was not in place, we could be exposed to additional liability if it were determined that the event
was  due  to  our  fault  and  we  had  not  secured  the  required  license.  Other  states  may  impose  additional  licensing
requirements upon us which, until obtained, would limit our ability to conduct our trials in such states.

We  obtain  the  donor  hearts  from  which  our  CDCs  are  manufactured  from  organ  procurement  organizations,  or
OPOs. There is no guarantee that the OPOs which currently provide donor hearts to us will be able to continue to supply us
with  donor  hearts  in  the  future  or,  in  that  case,  that  an  alternative  OPO  will  be  available  to  us.  If  those  OPOs  or  an
alternative  OPO  is  not  able  or  willing  to  supply  us  with  donor  hearts,  we  would  be  unable  to  produce  our  CDCs  or
exosomes and the development of our lead product candidates would be significantly impaired and possibly terminated.
Additionally,  OPOs  are  subject  to  regulations  of  various  government  agencies.  There  is  no  guarantee  that  laws  and
regulations pursuant to which our OPOs provide donor hearts will not change, making it more difficult or even impossible
for the OPOs to continue to supply us with the hearts we need to produce our product.

We have no prior experience in manufacturing products for large, late-stage clinical trials or commercial use.

To date, our manufacturing experience has been limited to manufacturing CAP-1002 for clinical use in multiple
clinical  trials.  Our  experience  in  the  manufacturing  of  exosomes  is  limited  to  producing  product  for  preclinical  use.  We
have no prior history or experience in manufacturing our allogeneic product for large scale, late-stage (Phase III) clinical
trials or for commercial use. Our product candidates have not previously been tested in any large trials to show safety or
efficacy, nor are they available for commercial use. We face risks of manufacturing failures and risks of making products
that are not proven to be safe or effective.

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

The process of manufacturing our product candidates is complex, highly regulated, and subject to several risks.
For  example,  the  process  of  manufacturing  our  product  candidates  is  extremely  susceptible  to  product  loss  due  to
contamination,  equipment  failure  or  improper  installation  or  operation  of  equipment,  or  vendor  or  operator  error.  Even
minor deviations from normal manufacturing processes for any of our product candidates could result in reduced

56

Table of Contents

production yields, product defects, and other supply disruptions. If microbial, viral, or other contaminations are discovered
in our product candidates or in the manufacturing facilities in which our product candidates are made, such manufacturing
facilities may need to be closed for an extended period of time to investigate and remedy the contamination. In addition,
the manufacturing facilities in which our product candidates are made could be adversely affected by supply chain issues,
equipment failures, labor shortages, natural disasters, power failures and numerous other factors.

If we continue with the development of CAP-1002 or our exosome technologies, we may need to rely exclusively on third
parties  to  formulate  and  manufacture  these  product  candidates  and  provide  us  with  the  devices  and  other  products
necessary to administer such a product.

At this time, we have not established our own manufacturing facilities sufficient for the production of CAP-1002
or  our  exosome  technologies  for  commercial  purposes.  Our  resources  and  expertise  to  formulate  or  manufacture  this
product candidate on a large or commercial scale basis are limited. Additionally, if the field of RNA and other nucleic acid
medicines  continues  to  expand,  we  may  encounter  increasing  competition  for  these  supplies,  materials  and  services.
Demand  for  third-party  manufacturing  or  testing  facilities  may  grow  at  a  faster  rate  than  their  existing  capacity,  which
could disrupt our ability to find and retain third-party manufacturers capable of producing sufficient quantities of such raw
materials, components, parts, and consumables required to manufacture our exosome-based RNA products. If CAP-1002 or
any of our exosome technologies receives FDA approval, we may need to rely on one or more third-party contractors to
manufacture supplies of these drug products which may cause delays in our ability to sell commercially. Our current and
anticipated future reliance on a limited number of third-party manufacturers exposes us to the following risks:

● We  may  be  unable  to  identify  manufacturers  needed  to  manufacture  our  product  candidates  on  acceptable
terms or at all, because the number of potential manufacturers is limited, and subsequent to approval of an
NDA or BLA, the FDA must approve any replacement contractor. This approval would require new testing
and  compliance  inspections.  In  addition,  a  new  manufacturer  may  have  to  be  educated  in,  or  develop
substantially  equivalent  processes  for,  production  of  our  products  or  the  devices  after  receipt  of  FDA
approval,  if  any.  FDA  may  also  exercise  oversight  over  manufacturing  facilities  for  products  authorized
under an EUA.

● Our third-party manufacturers may not be able to formulate and manufacture our drugs in the volume and of

the quality required to meet our clinical and commercial needs, if any.

● Our  third-party  manufacturers  may  not  be  able  to  manufacture  or  supply  us  with  sufficient  quantities  of

acceptable materials necessary for the development or use of our product candidates.

● Our  future  contract  manufacturers  may  not  perform  as  agreed  or  may  not  remain  in  the  contract
manufacturing business for the time required to supply our clinical trials or to successfully produce, store,
and distribute our products or the materials needed to manufacture or utilize our product candidates.

● Our contract manufacturers may elect to terminate our agreements with them.
● Drug  manufacturers  are  subject  to  ongoing  periodic  unannounced  inspection  by  the  FDA,  the  Drug
Enforcement Agency, and corresponding state agencies to ensure strict compliance with good manufacturing
practices  and  other  government  regulations  and  corresponding  foreign  standards.  We  do  not  have  control
over third-party manufacturers’ compliance with these regulations and standards.

Each of these risks could delay our clinical trials, the approval, if any, of our product candidates by the FDA, or

the commercialization of our product candidates, or result in higher costs or deprive us of potential product revenues.

The  third  parties  we  use  in  the  manufacturing  process  for  our  product  candidates  may  fail  to  comply  with  cGMP
regulations.

If we decide to transfer the manufacturing of our product candidates for future clinical trials or for commercial
supply, our contract manufacturers will be required to produce our drug products in compliance with cGMP. These contract
manufacturers are subject to periodic unannounced inspections by the FDA and corresponding state and foreign authorities
to  ensure  strict  compliance  with  cGMP  and  other  applicable  government  regulations  and  corresponding  foreign
requirements.  We  do  not  have  control  over  a  third-party  manufacturer’s  compliance  with  these  regulations  and
requirements. In addition, changes in cGMP could negatively impact the ability of our contract manufacturers to complete
the manufacturing process of our product candidates in a compliant manner on the schedule we require for clinical trials or
for potential commercial use. The failure to achieve and maintain high quality compliance, including failure to detect or
control  anticipated  or  unanticipated  manufacturing  errors,  could  result  in  patient  injury  or  death  or  product  recalls.  Any
difficulties or delays in our contractors’ manufacturing and supply of product candidates, or any failure of our contractors

57

Table of Contents

to  maintain  compliance  with  the  applicable  regulations  and  requirements  could  increase  our  costs,  make  us  postpone  or
cancel  clinical  trials,  prevent  or  delay  regulatory  approvals  by  the  FDA  and  corresponding  state  and  foreign  authorities,
prevent the import and/or export of our products, cause us to lose revenue, result in the termination of the development of a
product candidate, or have our product candidates recalled or withdrawn from use.

The process of manufacturing our products is complex and we may encounter difficulties in production, particularly
with respect to process development or scaling-up of our manufacturing capabilities.

We will be required to produce additional doses of CAP-1002 in order to conduct our Phase III clinical trial. The
process of manufacturing our products is complex, highly regulated and subject to multiple risks. The complex processes
associated with the manufacture of our product candidates expose us to various manufacturing challenges and risks, which
may  include  delays  in  manufacturing  adequate  supply  of  our  product  candidates,  limits  on  our  ability  to  increase
manufacturing capacity, and the potential for product failure and product variation that may interfere with preclinical and
clinical  trials,  along  with  additional  costs.  We  also  may  make  changes  to  our  manufacturing  process  at  various  points
during  development,  and  even  after  commercialization,  for  various  reasons,  such  as  controlling  costs,  achieving  scale,
decreasing processing time, increasing manufacturing success rate, or other reasons. Such changes carry the risk that they
will  not  achieve  their  intended  objectives,  and  any  of  these  changes  could  cause  our  product  candidates  to  perform
differently and affect the results of current or future clinical trials, or the performance of the product, once commercialized.
In some circumstances, changes in the manufacturing process may require us to perform ex vivo comparability studies and
to  collect  additional  data  from  patients  prior  to  undertaking  more  advanced  clinical  trials.  For  instance,  changes  in  our
process during the course of clinical development may require us to show the comparability of the product used in earlier
clinical trials or at earlier portions of a trial to the product used in later clinical trials or later portions of the trial. We may
also make further changes to our manufacturing process before or after commercialization, and such changes may require
us to show the comparability of the resulting product to the product used in the clinical trials using earlier processes. We
may be required to collect additional clinical data from any modified process prior to obtaining marketing approval for the
product candidate produced with such modified process. If clinical data are not ultimately comparable to that seen in the
earlier trials in terms of safety or efficacy, we may be required to make further changes to our process and/or undertake
additional clinical testing, either of which could significantly delay the clinical development or commercialization of the
associated product candidate.

Although  we  continue  to  build  on  our  experience  in  manufacturing  our  products,  we  have  no  experience,  as  a
company, manufacturing product candidates for commercial supply. We may never be successful in manufacturing product
candidates in sufficient quantities or with sufficient quality for commercial use. Our manufacturing capabilities could be
affected  by  cost-overruns,  unexpected  delays,  equipment  failures,  labor  shortages,  operator  error,  natural  disasters,
unavailability  of  qualified  personnel,  difficulties  with  logistics  and  shipping,  problems  regarding  yields  or  stability  of
product,  contamination  or  other  quality  control  issues,  power  failures,  and  numerous  other  factors  that  could  prevent  us
from realizing the intended benefits of our manufacturing strategy and have a material adverse effect on our business.

Furthermore, compliance with cGMP requirements and other quality issues may arise during our internal efforts to
scale-up  manufacturing,  and  with  our  current  or  any  future  CMOs.  If  contaminants  are  discovered  in  our  supply  of  our
product candidates or in our manufacturing facilities or those of our CMOs, such manufacturing facilities may need to be
closed for an extended period of time to investigate and remedy the contamination. We cannot assure you that any stability
failures or other issues relating to the manufacture of our product candidates will not occur in the future. Additionally, we
and  our  CMOs  may  experience  manufacturing  difficulties  due  to  resource  constraints  or  as  a  result  of  labor  disputes  or
unstable political environments. If we or our CMOs were to encounter any of these difficulties, our ability to provide our
product  candidate  to  patients  in  clinical  trials,  or  to  provide  product  for  treatment  of  patients  once  approved,  would  be
jeopardized.

Risks Related to Our Intellectual Property

We may face uncertainty and difficulty in obtaining and enforcing our patents and other proprietary rights.

Our  success  will  depend  in  large  part  on  our  ability  to  obtain,  maintain,  and  defend  patents  on  our  product
candidates,  obtain  licenses  to  use  third-party  technologies,  protect  our  trade  secrets  and  operate  without  infringing  the
proprietary  rights  of  others.  Legal  standards  regarding  the  scope  of  claims  and  validity  of  biotechnology  patents  are
uncertain  and  evolving.  There  can  be  no  assurance  that  our  pending,  in-licensed  or  Company-owned  patent  applications
will be approved, or that challenges will not be instituted against the validity or enforceability of any patent licensed-in or

58

Table of Contents

owned  by  us.  Additionally,  we  have  entered  into  various  confidentiality  agreements  with  employees  and  third  parties.
There is no assurance that such agreements will be honored by such parties or enforced in whole or part by the courts. The
cost of litigation to uphold the validity and prevent infringement of a patent is substantial. Furthermore, there can be no
assurance that others will not independently develop substantially equivalent technologies not covered by patents to which
we have rights or obtain access to our know-how. In addition, the laws of certain countries may not adequately protect our
intellectual property. Our competitors may possess or obtain patents on products or processes that are necessary or useful to
the development, use, or manufacture of our product candidates.

There can also be no assurance that our proposed technology will not infringe upon patents or proprietary rights
owned  by  others,  with  the  result  that  others  may  bring  infringement  claims  against  us  and  require  us  to  license  such
proprietary rights, which may not be available on commercially reasonable terms, if at all. Any such litigation, if instituted,
could  have  a  material  adverse  effect,  potentially  including  monetary  penalties,  diversion  of  management  resources,  and
injunction against continued manufacture, use, or sale of certain products or processes.

Some of our technology has resulted and/or will result from research funded by agencies of the U.S. government
and the State of California. As a result of such funding, the U.S. government and the State of California have certain rights
in the technology developed with the funding. These rights include a non-exclusive, non-transferable, irrevocable, paid-up,
worldwide  license  to  practice  or  have  practiced  for  or  on  behalf  of  the  government(s)  such  inventions.  In  addition,  the
government(s)  has  the  right  to  “march  in”  and  require  us  to  grant  third  parties  licenses  to  such  technology,  in  certain
circumstances, such as if we fail to take effective steps to achieve practical application of such inventions.

The licenses by which we have obtained some of our intellectual property are subject to the rights of the funding
agencies. We also rely upon non-patented proprietary know-how and trade secrets. There can be no assurance that we can
adequately  protect  our  rights  in  such  non-patented  proprietary  know-how  and  trade  secrets,  or  that  others  will  not
independently  develop  substantially  equivalent  proprietary  information  or  techniques  or  gain  access  to  our  proprietary
know-how and trade secrets. Any of the foregoing events could have a material adverse effect on us. In addition, if any of
our  trade  secrets,  know-how  or  other  proprietary  information  were  to  be  disclosed,  or  misappropriated,  the  value  of  our
trade  secrets,  know-how  and  other  proprietary  rights  would  be  significantly  impaired  and  our  business  and  competitive
position would suffer.

In  September  2011,  the  Leahy-Smith  America  Invents  Act,  or  the  Leahy-Smith  Act,  was  signed  into  law.  The
Leahy-Smith Act includes a number of significant changes to U.S. patent law. These include provisions that affect the way
patent applications will be prosecuted and may also affect patent litigation. In particular, under the Leahy-Smith Act, the
United States transitioned in March 2013 to a “first to file” system in which the first inventor to file a patent application
will be entitled to the patent. Third parties are allowed to submit prior art before the issuance of a patent by the U.S. Patent
and  Trademark  Office,  or  USPTO,  and  may  become  involved  in  derivation,  post-grant  review,  or  inter  partes  review,
proceedings  challenging  our  patent  rights  or  the  patent  rights  of  our  licensors.  An  adverse  determination  in  any  such
submission,  proceeding  or  litigation  could  reduce  the  scope  of,  or  invalidate,  our  or  our  licensors’  patent  rights,  which
could adversely affect our competitive position.

It is difficult and costly to protect our proprietary rights, and we may not be able to ensure their protection. If we fail to
protect  or  enforce  our  intellectual  property  rights  adequately  or  secure  rights  to  patents  of  others,  the  value  of  our
intellectual property rights would diminish.

Our  commercial  viability  will  depend,  in  part,  on  obtaining  and  maintaining  patent  protection  and  trade  secret
protection of our product candidates, and the methods used to manufacture them, as well as successfully defending these
patents  against  third-party  challenges.  Our  ability  to  stop  third  parties  from  making,  using,  selling,  offering  to  sell,  or
importing our products is dependent upon the extent to which we have rights under valid and enforceable patents or trade
secrets that cover these activities.

We  have  licensed  certain  patent  and  other  intellectual  property  rights  that  cover  cardiospheres  (CSps),  and
cardiosphere-derived cells (CDCs), (including our CAP-1002 product candidate) from Università Degli Studi Di Roma La
Sapienza, or the University of Rome, The Johns Hopkins University, or JHU, and CSMC. We have also licensed certain
patent and other intellectual property rights from CSMC and JHU that cover extracellular vesicles, such as exosomes and
microvesicles.  Under  the  license  agreements  with  the  University  of  Rome  and  JHU,  those  institutions  prosecute  and
maintain their patents and patent applications in collaboration with us. We rely on these institutions to file, prosecute, and
maintain patent applications, and otherwise protect the intellectual property to which we have a license, and we have not

59

Table of Contents

had  and  do  not  have  primary  control  over  these  activities  for  certain  of  these  patents  or  patent  applications  and  other
intellectual property rights. We cannot be certain that such activities by these institutions have been or will be conducted in
compliance  with  applicable  laws  and  regulations  or  will  result  in  valid  and  enforceable  patents  and  other  intellectual
property rights. Under our Amended and Restated Exclusive License Agreement with CSMC and our Exclusive License
Agreement  with  CSMC,  as  the  same  have  been  amended,  we  have  assumed,  in  coordination  with  CSMC,  financial
responsibility for the prosecution and maintenance of certain patents and patent applications thereunder. Our enforcement
of certain of these licensed patents or defense of any claims asserting the invalidity and/or unenforceability of these patents
would also be subject to the cooperation of the University of Rome, JHU, and/or CSMC.

The  patent  positions  of  pharmaceutical  and  biopharmaceutical  companies  can  be  highly  uncertain  and  involve
complex legal and factual questions for which important legal principles remain unresolved. No consistent laws regarding
the  breadth  of  claims  allowed  in  biopharmaceutical  patents  has  emerged  to  date  in  the  United  States.  The
biopharmaceutical patent situation outside the United States is even more uncertain. Changes in either the patent laws or in
interpretations of patent laws in the United States and other countries may diminish the value of our intellectual property.
Accordingly, we cannot predict the breadth of claims that may be allowed or enforced in the patents we own or that are in-
licensed.  Further,  if  any  of  our  owned  or  in-licensed  patents  are  determined  by  legal  authority  to  be  invalid  or
unenforceable, it could impact our ability to commercialize or license our technology.

The  degree  of  future  protection  for  our  proprietary  rights  is  uncertain  because  legal  means  afford  only  limited

protection and may not adequately protect our rights or permit us to gain or keep our competitive advantage. For example:

● others may be able to make products that are similar to our product candidates but that are not covered by the

claims of any of our patents;

● we might not have been the first to make the inventions covered by any issued patents or patent applications

we may have (or third parties from whom we license intellectual property may have);

● we might not have been the first to file patent applications for these inventions;
● it is possible that any pending patent applications we may have will not result in issued patents;
● any  issued  patents  may  not  provide  us  with  any  competitive  advantage,  or  may  be  held  invalid  or

unenforceable as a result of legal challenges by third parties;

● we may not develop additional proprietary technologies that are patentable or protectable under trade secrets

law; and

● the patents of others may have an adverse effect on our business.

We also may rely on trade secrets to protect our technology, especially where we do not believe patent protection
is appropriate or obtainable. However, trade secrets are difficult to protect. Although we use reasonable efforts to protect
our  trade  secrets,  our  employees,  consultants,  contractors,  outside  scientific  collaborators,  and  other  advisors  may
unintentionally  or  willfully  disclose  our  information  to  competitors.  In  addition,  courts  outside  the  United  States  are
sometimes  less  willing  to  protect  trade  secrets.  Moreover,  our  competitors  may  independently  develop  equivalent
knowledge, methods, and know-how.

If any of our trade secrets, know-how or other proprietary information is improperly disclosed, the value of our trade
secrets,  know-how  and  other  proprietary  rights  would  be  significantly  impaired  and  our  business  and  competitive
position would suffer.

Our viability also depends upon the skills, knowledge and experience of our scientific and technical personnel, our
consultants  and  advisors,  as  well  as  our  licensors  and  contractors.  To  help  protect  our  proprietary  know-how  and  our
inventions  for  which  patents  may  be  unobtainable  or  difficult  to  obtain,  we  rely  on  trade  secret  protection  and
confidentiality agreements. To this end, we require all of our employees, consultants, advisors and contractors to enter into
agreements  which  prohibit  unauthorized  disclosure  and  use  of  confidential  information  and,  where  applicable,  require
disclosure and assignment to us of the ideas, developments, discoveries and inventions important to our business. These
agreements are often limited in duration and may not provide adequate protection for our trade secrets, know-how or other
proprietary  information  in  the  event  of  any  unauthorized  use  or  disclosure  or  the  lawful  development  by  others  of  such
information.  In  addition,  enforcing  a  claim  that  a  third  party  illegally  obtained  and  is  using  any  of  our  trade  secrets  is
expensive  and  time  consuming,  and  the  outcome  is  unpredictable.  If  any  of  our  trade  secrets,  know-how  or  other
proprietary  information  is  improperly  disclosed,  the  value  of  our  trade  secrets,  know-how  and  other  proprietary  rights
would be significantly impaired and our business and competitive position would suffer.

60

Table of Contents

We  may  incur  substantial  costs  as  a  result  of  litigation  or  other  adversarial  proceedings  relating  to  patent  and  other
intellectual property rights and we may be unable to protect our rights to, or use of, our technology.

If we choose to go to court to stop a third party from using the inventions covered by our patents, that individual
or company has the right to ask the court to rule that such patents are invalid and/or should not be enforced against that
third  party.  These  lawsuits  are  expensive  and  would  consume  time  and  other  resources,  even  if  we  were  successful  in
discontinuing the infringement of our patents. In addition, there is a risk that the court will determine that these patents are
not valid and that we do not have the right to stop the other party from using the inventions. There is also the risk that, even
if the validity of these patents is upheld, the court will refuse to stop the other party on the ground that such other party’s
activities do not infringe our rights to these patents. In addition, the U.S. Supreme Court has modified certain legal tests so
as to make it harder to obtain patents from the USPTO, and to defend issued patents against invalidity challenges. As a
consequence, issued patents may be found to contain invalid claims according to the revised legal standards. Some of our
own or in-licensed patents may be subject to challenge and subsequent invalidation in a variety of post-grant proceedings,
before  the  Patent  Trial  and  Appeal  Board  (the  PTAB)  of  the  USPTO  or  in  litigation  under  the  revised  legal  standards,
which make it more difficult to defend the validity of claims in already issued patents.

Furthermore,  a  third  party  may  claim  that  we  or  our  manufacturing  or  commercialization  partners  are  using
inventions covered by the third party’s patent rights and may go to court to stop us from engaging in our normal operations
and activities, including making or selling our product candidates. These lawsuits are costly and could affect the results of
our operations and divert the attention of managerial and technical personnel. There is a risk that a court could determine
that we or our commercialization partners are infringing the third party’s patents and order us or our partners to stop the
activities covered by the patents. In addition, there is a risk that a court could order us or our partners to pay the other party
damages  for  having  violated  the  other  party’s  patents.  We  have  agreed  to  indemnify  certain  of  our  commercial  partners
against certain patent infringement claims brought by third parties. The biotechnology industry has produced a proliferation
of patents, and it is not always clear to industry participants, including us, which patents cover various types of products,
manufacturing processes or methods of use. The coverage of patents is subject to claim construction by the courts, which is
not  always  predictable  or  reasonable.  If  we  are  sued  for  patent  infringement,  we  would  need  to  demonstrate  that  our
products, manufacturing processes or methods of use either do not infringe the patent claims of the relevant patent and/or
that the patent claims are invalid, and we may not be able to do this. Proving invalidity, in particular, is difficult since it
requires a proof by clear and convincing evidence to overcome the presumption of validity enjoyed by issued patents.

As  some  patent  applications  in  the  United  States  may  be  maintained  in  secrecy  until  the  patents  are  issued,
because patent applications in the United States and many foreign jurisdictions are typically not published until eighteen
months after filing, and because publications in the scientific literature often lag behind actual discoveries, we cannot be
certain  that  others  have  not  filed  patent  applications  for  technology  covered  by  our  issued  patents  or  our  pending
applications, or that we were the first to invent the technology. Our competitors may have filed, and may in the future file,
patent  applications  covering  technology  similar  to  ours.  Any  such  patent  applications  may  have  priority  over  our  patent
applications or patents, which could further require us to obtain licenses to these issued patents covering such technologies.
For patent applications filed before the Leahy-Smith Act, if another party has filed a United States patent application on
inventions similar to ours, we may have to participate in an interference proceeding declared by the USPTO to determine
priority of invention in the United States. The costs of these proceedings could be substantial, and it is possible that such
efforts  would  be  unsuccessful  if,  unbeknownst  to  us,  the  other  party  had  independently  arrived  at  the  same  or  similar
invention prior to our own invention, resulting in a loss of our U.S. patent position with respect to such inventions.

Some of our competitors may be able to sustain the costs of complex patent litigation more effectively than we
can  because  they  have  substantially  greater  resources.  In  addition,  any  uncertainties  resulting  from  the  initiation  and
continuation of any litigation or inter partes review proceedings could have a material adverse effect on our ability to raise
the funds necessary to continue our operations.

Some jurisdictions in which we operate have enacted legislation which allows members of the public to access
information under statutes similar to the U.S. Freedom of Information Act. Even though we believe our information would
be excluded from the scope of such statutes, there are no assurances that we can protect our confidential information from
being disclosed under the provisions of such laws. If any confidential or proprietary information is released to the public,
such disclosures may negatively impact our ability to protect our intellectual property rights.

61

Table of Contents

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

We have received confidential and proprietary information from third parties. In addition, we employ individuals
who were previously employed at other biotechnology or pharmaceutical companies. We may be subject to claims that we
or  our  employees,  consultants  or 
improperly  used,
misappropriated or disclosed confidential information of these third parties or our employees’ former employers. Litigation
may  be  necessary  to  defend  against  these  claims.  Even  if  we  are  successful  in  defending  against  these  claims,  litigation
could result in substantial cost and be a distraction to our management and employees.

independent  contractors  have 

inadvertently  or  otherwise 

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

We are dependent on patents, trade secrets, know-how and proprietary technology, both our own and that licensed
from others. We have several license agreements, including with the University of Rome, JHU and CSMC. These licenses
may  be  terminated  upon  certain  conditions,  including  in  some  cases,  if  we  fail  to  meet  certain  minimum  funding  or
spending requirements, fail to take certain developmental actions, fail to pay certain minimum royalties, or fail to maintain
the licensed intellectual property. Any termination of these licenses could result in the loss of significant rights and could
harm our ability to commercialize our product candidates. Disputes may also arise between us and our licensors regarding
intellectual property subject to a license agreement, including: the scope of rights granted under the license agreement and
other  contract  interpretation-related  issues;  whether  and  the  extent  to  which  our  technology  and  processes  infringe  on
intellectual property of the licensor that is not subject to the licensing agreement; our right to sublicense patent and other
rights to third parties under collaborative development relationships; our diligence obligations with respect to the use of the
licensed technology in relation to our development and commercialization of our product candidates, and what activities
satisfy those diligence obligations; and the ownership of inventions and know-how resulting from the joint creation or use
of intellectual property by our licensors and us and our partners.

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

Risks Related to Our Relationships with Third Parties

We will depend on our exclusive distributor, Nippon Shinyaku, for the commercial sale of our lead product CAP-1002 in
DMD in the United States if we receive regulatory approval.

We believe that a substantial portion of our revenue for the foreseeable future will depend on milestones and other
payments  received  from  our  distributor,  Nippon  Shinyaku.  Nippon  Shinyaku  has  exclusive  distribution  rights  for  CAP-
1002  in  the  United  States  for  a  significant  period  of  time,  with  only  limited  rights  of  either  party  to  terminate  the  NS
Distribution Agreement.  

We are largely dependent on our relationships with our licensors and collaborators and there is no guarantee that such
relationships will be maintained or continued.

We  have  entered  into  certain  license  agreements  for  certain  intellectual  property  rights  which  are  essential  to
enable us to develop and commercialize our products. Agreements have been entered into with the University of Rome,
JHU  and  CSMC.  Each  of  those  agreements  provides  for  an  exclusive  license  to  certain  patents  and  other  intellectual
property and requires the payment of fees, milestone payments and/or royalties to the institutions that will reduce our net
revenues, if and to the extent that we have future revenues. Each of those agreements also contains additional obligations
that we are required to satisfy. There is no guarantee that we will be able to satisfy all of our obligations under our license
agreements  to  each  of  the  institutions  and  that  such  license  agreements  will  not  be  terminated.  Each  of  the  institutions
receives funding from independent sources such as the NIH and other private or not-for-profit sources and are investigating
scientific  and  clinical  questions  of  interest  to  their  own  principal  investigators  as  well  as  the  scientific  and  clinical
communities at large. These investigators (including Capricor, Inc.’s founder, Dr. Eduardo Marbán, who is the Director of
the Smidt Heart Institute at CSMC) and Dr. Stephen Gould (Johns Hopkins University) are under no obligation to conduct,
continue, or conclude either current or future studies utilizing our cell therapy or exosomes technology, and they

62

Table of Contents

are not compelled to license any further technologies or intellectual property rights to us except as may be stated in the
applicable licensing agreements or research agreements between those institutions and us. Changes in these collaborators’
research interests or their funding sources away from our technology would have a material adverse effect on us. Further,
the failure of any third-party licensor to comply with its licensing obligations under its respective agreement with us would
have a material adverse effect on us. We are substantially dependent on our relationships with these institutions from which
we  license  the  rights  to  our  technologies  and  know-how.  If  requirements  under  our  license  agreements  are  not  met,
including meeting defined milestones, we could suffer significant harm, including losing rights to our product candidates.

In addition, we are responsible for the cost of filing and prosecuting certain patent applications and maintaining
certain issued patents licensed to us. If we do not meet our obligations under our license agreements in a timely manner, we
could lose the rights to the proprietary technology.

Finally, we may be required to obtain licenses to patents or other proprietary rights of third parties (including and
other than the University of Rome, JHU and CSMC) in connection with the development and use of our product candidates
and  technologies.  Licenses  required  under  any  such  patents  or  proprietary  rights  might  not  be  made  available  on  terms
acceptable to us, if at all.

We have received government grants and a loan award which impose certain conditions on our operations.

Commencing in 2009, we received several grants from the NIH and DoD to fund various projects. Some of these
awards remain subject to annual and quarterly reporting requirements and require us to allocate expenses to the applicable
project.

In September 2016, Capricor was approved for a grant award from the DoD in the amount of approximately $2.4
million  to  be  used  toward  developing  a  scalable,  commercially-ready  process  to  manufacture  our  exosomes.  Under  the
terms  of  the  award,  disbursements  were  made  to  Capricor,  subject  to  annual  and  quarterly  reporting  requirements.  The
Company  utilized  approximately  $2.3  million  under  the  terms  of  the  award.  We  completed  all  close-out  documentation
associated with this award.

On February 5, 2013, we entered into the CIRM Loan Agreement, pursuant to which CIRM agreed to disburse
approximately  $19.8  million  to  us  over  a  period  of  approximately  three  and  one-half  years  to  support  Phase  II  of  our
ALLSTAR  clinical  trial.  Under  the  CIRM  Loan  Agreement,  we  were  required  to  repay  the  CIRM  loan  with  interest  at
maturity. So long as we were not in default, the Loan Agreement had provisions allowing for forgiveness of the debt after
the end of the project period, if we elected to abandon the project under certain circumstances. On November 17, 2017, we
gave notice to CIRM that we were electing to abandon the CIRM-funded project pursuant to the Loan Agreement and on
December 11, 2017, Capricor and CIRM entered into Amendment No. 3 to the CIRM Notice of Loan Award whereby the
total  loan  balance  under  the  CIRM  Loan  Agreement  was  forgiven  by  CIRM  thereby  terminating  Capricor’s  and  the
Company’s obligation to repay the loan balance. The Company classified the forgiveness of the loan payable, consisting of
principal  and  accrued  interest,  of  approximately  $15.7  million  as  “other  income”  in  our  Consolidated  Statement  of
Operations and Comprehensive Income (Loss). The decision to terminate the Loan Award and forgive the loan balance was
due to the abandonment of the ALLSTAR project at the end of the project period in accordance with Section 4.10 of the
Loan  Agreement  and  Article  VII,  Section  I  of  the  CIRM  Loan  Administration  Policy.  Additionally,  on  June  16,  2016,
Capricor  entered  into  the  CIRM  Award  with  CIRM  in  the  amount  of  approximately  $3.4  million  to  fund,  in  part,  the
HOPE-Duchenne  trial.  Pursuant  to  terms  of  the  CIRM  Award,  disbursements  were  tied  to  the  achievement  of  specified
operational  milestones.  The  CIRM  Award  is  further  subject  to  the  conditions  and  requirements  set  forth  in  the  CIRM
Grants  Administration  Policy  for  Clinical  Stage  Projects.  Such  requirements  include,  without  limitation,  the  filing  of
quarterly  and  annual  reports  with  CIRM,  the  sharing  of  intellectual  property  pursuant  to  Title  17,  California  Code  of
Regulations (CCR) Sections 100600-100612, and the sharing with the State of California of a fraction of licensing revenue
received from a CIRM funded research project and net commercial revenue from a commercialized product which resulted
from the CIRM funded research as set forth in Title 17, CCR Section 100608. The maximum royalty on net commercial
revenue  that  Capricor  may  be  required  to  pay  to  CIRM  is  equal  to  nine  times  the  total  amount  awarded  and  paid  to
Capricor.

If  we  enter  into  strategic  partnerships,  we  may  be  required  to  relinquish  important  rights  to  and  control  over  the
development of our product candidates or otherwise be subject to terms unfavorable to us.

We are actively looking into potential additional strategic partnerships for our product candidates, particularly for

CAP-1002 in territories outside the United States and our exosomes product candidates. If we do not establish strategic

63

Table of Contents

partnerships, we potentially will have to undertake development and commercialization efforts with respect to our product
candidates on our own, which would be costly and adversely impact our ability to commercialize any future products or
product  candidates.  If  we  enter  into  any  strategic  partnerships  with  pharmaceutical,  biotechnology  or  other  life  science
companies, we will be subject to a number of risks, including:

● we may not be able to control the amount and timing of resources that our strategic partners devote to the

development or commercialization of product candidates;

● strategic partners may delay clinical trials, provide insufficient funding, terminate a clinical trial or abandon a
product candidate, repeat or conduct new clinical trials or require a new version of a product candidate for
clinical testing;

● strategic partners may not pursue further development and commercialization of products resulting from the

strategic partnering arrangement or may elect to discontinue research and development programs;

● strategic  partners  may  not  commit  adequate  resources  to  the  marketing  and  distribution  of  any  future

products, limiting our potential revenues from these products;

● disputes  may  arise  between  us  and  our  strategic  partners  that  result  in  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’s attention and consumes resources;

● strategic partners may experience financial difficulties;
● strategic  partners  may  not  properly  maintain  or  defend  our  intellectual  property  rights  or  may  use  our
proprietary information in a manner that could jeopardize or invalidate our proprietary information or expose
us to potential litigation;

● business  combinations  or  significant  changes  in  a  strategic  partner’s  business  strategy  may  also  adversely
affect a strategic partner’s willingness or ability to complete its obligations under any arrangement; and
● strategic  partners  could  independently  move  forward  with  a  competing  product  candidate  developed  either

independently or in collaboration with others, including our competitors.

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

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

Any  third  parties  conducting  our  clinical  trials  are  not  and  will  not  be  our  employees  and,  except  for  remedies
available to us under our agreements with such third parties, which in some instances may be limited, we cannot control
whether  or  not  they  devote  sufficient  time  and  resources  to  our  ongoing  preclinical,  clinical  and  nonclinical  programs.
These third parties may also have relationships with other commercial entities, including our competitors, for whom they
may also be conducting clinical studies or other drug development activities, which could affect their performance on our
behalf. If these third parties do not successfully carry out their contractual duties or obligations or meet expected deadlines,
if they need to be replaced or if the quality or accuracy of the clinical data they obtain is compromised due to the failure to
adhere to our clinical protocols or regulatory requirements or for other reasons, our clinical trials may be extended,

64

Table of Contents

delayed or terminated and we may not be able to complete development of, obtain regulatory approval of or successfully
commercialize  our  product  candidates.  As  a  result,  our  financial  results  and  the  commercial  prospects  for  our  product
candidates would be harmed, our costs could increase and our ability to generate revenue could be delayed. Switching or
adding  third  parties  to  conduct  our  clinical  trials  involves  substantial  cost  and  requires  extensive  management  time  and
focus. In addition, there is a natural transition period when a new third party commences work. As a result, delays occur,
which can materially impact our ability to meet our desired clinical development timelines.

Our products will likely face intense competition.

Risks Related to Competitive Factors

The  Company  is  engaged  in  fields  that  are  characterized  by  extensive  worldwide  research  and  competition  by
pharmaceutical  companies,  medical  device  companies,  specialized  biotechnology  companies,  hospitals,  physicians  and
academic  institutions,  both  in  the  United  States  and  abroad.  We  will  experience  intense  competition  with  respect  to  our
existing and future product candidates. The pharmaceutical industry is highly competitive, with a number of established,
large pharmaceutical companies, as well as many smaller companies. Many of these organizations competing with us have
substantially  greater  financial  resources,  larger  research  and  development  staffs  and  facilities,  greater  clinical  trial
experience,  longer  drug  development  history  in  obtaining  regulatory  approvals,  and  greater  manufacturing,  distribution,
sales and marketing capabilities than we do. There are many pharmaceutical companies, biotechnology companies, public
and private universities, government agencies, and research organizations actively engaged in research and development of
products  which  may  target  the  same  indications  as  our  product  candidates.  We  expect  any  future  products  and  product
candidates that we develop to compete on the basis of, among other things, product efficacy and safety, time to market,
price,  extent  of  adverse  side  effects,  and  convenience  of  treatment  procedures.  One  or  more  of  our  competitors  may
develop products based upon the principles underlying our proprietary technologies earlier than we do, obtain approvals for
such  products  from  the  FDA  more  rapidly  than  we  do,  or  develop  alternative  products  or  therapies  that  are  safer,  more
effective and/or more cost effective than any product developed by us. Our competitors may obtain regulatory approval of
their  products  more  rapidly  than  we  are  able  to  or  may  obtain  patent  protection  or  other  intellectual  property  rights  that
limit  our  ability  to  develop  or  commercialize  our  product  candidates.  Our  competitors  may  also  develop  drugs  that  are
more effective, useful, and less costly than ours, and may also be more successful than us in manufacturing and marketing
their products.

Our future success will depend in part on our ability to maintain a competitive position with respect to evolving
therapies  as  well  as  other  novel  technologies.  Existing  or  future  therapies  developed  by  others  may  render  our  potential
products  obsolete  or  noncompetitive.  The  drugs  that  we  are  attempting  to  develop  will  have  to  compete  with  existing
therapies.  In  addition,  companies  pursuing  different  but  related  fields  represent  substantial  competition.  These
organizations  also  compete  with  us  to  attract  qualified  personnel  and  parties  for  acquisitions,  joint  ventures,  or  other
collaborations.

If we are unable to retain and recruit qualified scientists and advisors, or if any of our key executives, key employees or
key consultants discontinues his or her employment or consulting relationship with us, it may delay our development
efforts or otherwise harm our business. In addition, several of our consultants render services on a part-time basis to
other entities which may result in the creation of intellectual property rights in favor of those entities.

Because  of  the  specialized  nature  of  our  technology,  we  are  dependent  upon  existing  key  personnel  and  on  our
ability  to  attract  and  retain  qualified  executive  officers  and  scientific  personnel  for  research,  clinical  studies,  and
development activities conducted or sponsored by us. There is intense competition for qualified personnel in our fields of
research  and  development,  and  there  can  be  no  assurance  that  we  will  be  able  to  continue  to  attract  additional  qualified
personnel necessary for the development and commercialization of our product candidates or retain our current personnel.

We have experienced employee turnover from time to time, including involving some of our key employees. The
loss  of  any  of  our  current  key  employees  or  key  consultants  could  impede  the  achievement  of  our  research  and
development  objectives.  Furthermore,  recruiting  and  retaining  qualified  scientific  personnel  to  perform  research  and
development work in the future is critical to the Company’s success, both to enable the Company to grow, and to allow the
Company  to  replace  any  employees  or  consultants  whose  relationships  with  the  Company  have  been  terminated.  The
market for employees with experience in the cell therapy and exosome industries is especially competitive, and we may not
be able to recruit employees needed to develop and manufacture our products or be able to retain the employees whom we
do recruit.

65

Table of Contents

There  has  been  a  close  working  relationship  between  the  academic  lab  at  CSMC  and  our  research  and
development  team  where  employees  and  consultants  of  both  entities  contribute  time  and  services  to  the  research  being
performed  by  the  other.  As  a  result,  it  can  sometimes  be  unclear  whether  intellectual  property  developed  out  of  these
services for CSMC would be owned by CSMC or by the Company, although if owned by CSMC, the Company may have
rights to that intellectual property under the terms of its license agreements with CSMC.

We  have  also  developed  a  close  working  relationship  between  the  academic  lab  of  Dr.  Stephen  Gould  at  Johns
Hopkins University and our research and development team where employees and consultants of both entities contribute
time and services to the research being performed by the other. As a result, it can sometimes be unclear whether intellectual
property  developed  out  of  these  services  would  be  owned  by  JHU  or  by  the  Company,  although  if  owned  by  JHU,  the
Company may have rights to that intellectual property under the terms of its license and research agreements with JHU.
Unless extended, the SRA with JHU is scheduled to expire on March 31, 2022.

The  Company  may  be  unable  to  attract  and  retain  personnel  on  acceptable  terms  given  the  competition  among
biotechnology,  biopharmaceutical,  and  health  care  companies,  universities,  and  non-profit  research  institutions  for
experienced scientists. Certain of the Company’s officers, directors, scientific advisors, and/or consultants or certain of the
officers,  directors,  scientific  advisors,  and/or  consultants  hereafter  appointed  may  from  time  to  time  serve  as  officers,
directors,  scientific  advisors,  and/or  consultants  of  other  biopharmaceutical  or  biotechnology  companies.  The  Company
currently  does  not  maintain  “key  man”  insurance  policies  on  any  of  its  officers  or  employees.  All  of  the  Company’s
employees will be employed “at will” and, therefore, each employee may leave the employment of the Company at any
time.  If  we  are  unable  to  retain  our  existing  employees,  including  qualified  scientific  personnel,  and  attract  additional
qualified candidates, the Company’s business and results of operations could be adversely affected.

If we do not establish strategic partnerships, we will have to undertake development and commercialization efforts on
our own, which would be costly and delay our ability to commercialize any future products or product candidates.

An element of our business strategy includes potentially partnering with pharmaceutical, biotechnology and other
companies to obtain assistance for the development and potential commercialization of our product candidates, including
the  cash  and  other  resources  we  need  for  such  development  and  potential  commercialization.  We  may  not  be  able  to
negotiate strategic partnerships on acceptable terms, or at all. If we are unable to negotiate strategic partnerships for our
product candidates, we may be forced to curtail the development of a particular candidate, reduce, delay, or terminate its
development  program,  delay  its  potential  commercialization,  reduce  the  scope  of  our  sales  or  marketing  activities  or
undertake development or commercialization activities at our own expense. In addition, we will bear all risk related to the
development of that product candidate. If we elect to increase our expenditures to fund development or commercialization
activities on our own, we will need to obtain substantial additional capital, which may not be available to us on acceptable
terms,  or  at  all.  If  we  do  not  secure  sufficient  funds,  we  will  not  be  able  to  complete  our  trials  or  bring  our  product
candidates to market and generate product revenue. In January 2022, we entered into the NS Distribution Agreement with
Nippon Shinyaku for the exclusive commercialization and distribution rights in the United States of CAP-1002 for DMD.
We continue to evaluate potential partners for this program in other territories, subject to any rights of Nippon Shinyaku
under the NS Distribution Agreement.

We have no experience selling, marketing, or distributing products and no current internal capability to do so.

The Company currently has no sales, marketing, or distribution capabilities. We do not anticipate having resources
in the foreseeable future to allocate to the sales and marketing of our proposed products. Our future success depends, in
part, on our ability to enter into and maintain sales and marketing collaborative relationships, or on our ability to build sales
and marketing capabilities internally. As we entered into the NS Distribution Agreement with Nippon Shinyaku, we will
depend upon Nippon Shinyaku’s strategic interest in our CAP-1002 product candidate, and Nippon Shinyaku’s ability to
successfully market and sell any such products, if and when approved. If any of our other product candidates are cleared
for commercialization, we intend to pursue collaborative arrangements regarding the sales and marketing of such products,
however, there can be no assurance that we will be able to establish or maintain such collaborative arrangements, or if able
to do so, that such collaborators will have effective sales forces. To the extent that we decide not to, or are unable to, enter
into  collaborative  arrangements  with  respect  to  the  sales  and  marketing  of  our  proposed  products,  significant  capital
expenditures, management resources, and time will be required to establish and develop an in-house marketing and sales
force  with  sufficient  technical  expertise.  There  can  also  be  no  assurance  that  we  will  be  able  to  establish  or  maintain
relationships  with  third-party  collaborators  or  develop  in-house  sales  and  distribution  capabilities.  To  the  extent  that  we
depend on third parties for marketing and distribution, such as our partnership with

66

Table of Contents

Nippon Shinyaku, any revenues we receive will depend upon the efforts of such third parties, and there can be no assurance
that such efforts will be successful.

If any of our product candidates for which we receive regulatory approval do not achieve broad market acceptance, the
revenues that we generate from their sales, if any, will be limited.

The commercial viability of our product candidates for which we may obtain marketing approval from the FDA or
other regulatory authorities will depend upon their acceptance among physicians, the medical community, and patients, and
coverage  and  reimbursement  of  them  by  third-party  payors,  including  government  payors.  The  degree  of  market
acceptance of any of our approved products will depend on a number of factors, including:

● limitations or warnings contained in a product’s FDA-approved labeling;
● changes in the standard of care for the targeted indications for any of our product candidates, which could

reduce the marketing impact of any claims that we could make following FDA approval;

● limitations  inherent  in  the  approved  indication  for  any  of  our  product  candidates  compared  to  more

commonly understood or addressed conditions;

● lower demonstrated clinical safety and efficacy compared to other products;
● prevalence and severity of adverse effects;
● ineffective marketing and distribution efforts;
● lack of availability of reimbursement from managed care plans and other third-party payors;
● lack of cost-effectiveness;
● timing of market introduction and perceived effectiveness of competitive products;
● availability of alternative therapies at similar costs; and
● potential product liability claims.

Our ability to effectively promote and sell our product candidates in the marketplace will also depend on pricing,
including our ability to manufacture a product at a competitive price. We will also need to demonstrate acceptable evidence
of safety and efficacy and may need to demonstrate relative convenience and ease of administration. Market acceptance
could  be  further  limited  depending  on  the  prevalence  and  severity  of  any  expected  or  unexpected  adverse  side  effects
associated  with  our  product  candidates.  If  our  product  candidates  are  approved  but  do  not  achieve  an  adequate  level  of
acceptance  by  physicians,  health  care  payors,  and  patients,  we  may  not  generate  sufficient  revenue  from  these  products,
and we may not become or remain profitable. In addition, our efforts to educate the medical community and third-party
payors  on  the  benefits  of  our  product  candidates  may  require  significant  resources  and  may  never  be  successful.  If  our
approved drugs fail to achieve market acceptance, we will not be able to generate significant revenue, if any.

Our  development  of  a  potential  vaccine  for  COVID-19  or  other  indications  is  at  an  early  stage  and  is  subject  to
significant risks.

Our  development  of  a  vaccine  is  in  early  stages,  and  we  may  be  unable  to  produce  a  vaccine  that  successfully
treats a particular virus in a timely manner, if at all. Even if we were able to successfully develop and obtain regulatory
approval  for  a  vaccine,  if  the  outbreak  is  effectively  contained  or  the  risk  of  coronavirus  infection  is  diminished  or
eliminated  before  we  can  successfully  develop  and  manufacture  our  vaccine,  we  may  not  be  able  to  generate  product
revenues from the vaccine. Additionally, a number of pharmaceutical companies have already obtained regulatory approval
for  COVID-19  vaccines,  and  other  companies  with  significantly  more  resources  than  us  are  developing  COVID-19
vaccines. Even if we were able to successfully develop and obtain regulatory approval for a COVID-19 vaccine, vaccines
produced by these other companies may be superior to our vaccine. Even if a vaccine that we develop is not inferior to
other  available  vaccines,  it  could  be  difficult  to  obtain  market  acceptance.  We  are  committing  financial  resources  and
personnel to the development of a COVID-19 vaccine which may cause delays in or otherwise negatively impact our other
development  programs,  despite  uncertainties  surrounding  the  longevity  and  extent  of  coronavirus  as  a  global  health
concern. Our business could be negatively impacted by our allocation of significant resources to a global health threat that
is  unpredictable  and  could  rapidly  dissipate  or  against  which  our  vaccine,  if  developed,  may  not  be  partially  or  fully
effective, or for which better vaccine options may be available.

67

Table of Contents

Even if our product candidates are approved, our ability to generate product revenues will be diminished if our drugs
sell for inadequate prices or patients are unable to obtain adequate levels of reimbursement.

Our  or  our  collaborators’  ability  to  generate  significant  sales  of  our  products,  if  approved,  depends  on  the
availability of adequate coverage and reimbursement from third-party payors. Healthcare providers that purchase medicine
or medical products for treatment of their patients generally rely on third-party payors to reimburse all or part of the costs
and fees associated with the products. Adequate coverage and reimbursement from governmental payors, such as Medicare
and  Medicaid,  and  commercial  payors  is  critical  to  new  product  acceptance.  Patients  are  unlikely  to  use  our  products  if
they do not receive reimbursement adequate to cover the cost of our products. Orphan drugs in particular have received
recent  negative  publicity  for  the  perceived  high  prices  charged  for  them  by  their  manufacturers,  and  as  a  result,  other
orphan  drug  developers  such  as  us  may  be  negatively  impacted  by  such  publicity  and  any  U.S.  or  other  government
regulatory response.

In  the  United  States,  no  uniform  policy  of  coverage  and  reimbursement  for  products  exists  among  third-party
payors.  Many  third-party  payors  often  rely  upon  Medicare  coverage  policy  and  payment  limitations  in  setting  their  own
coverage and reimbursement policies, but also have their own methods and approval processes to decide which drugs they
will pay for and establish reimbursement levels. Coverage decisions may depend upon clinical and economic standards that
disfavor  new  drug  products  when  more  established  or  lower  cost  therapeutic  alternatives  are  already  available  or
subsequently become available. If any of our product candidates fail to demonstrate attractive efficacy profiles, they may
not  qualify  for  coverage  and  reimbursement.  However,  decisions  regarding  the  extent  of  coverage  and  amount  of
reimbursement to be provided for any product candidates that we develop through approval will be made on a plan-by-plan
basis.  One  payor’s  determination  to  provide  coverage  for  a  product  does  not  assure  that  other  payors  will  also  provide
coverage and adequate reimbursement for the product. As a result, the coverage determination process will require us to
provide  scientific  and  clinical  support  for  the  use  of  our  products  to  each  payor  separately  and  will  likely  be  a  time-
consuming process. Each plan determines whether or not it will provide coverage for a drug, what amount it will pay for
the drug, the applicable formulary tier, and whether to require step therapy or other utilization management controls. Such
decisions can strongly influence the adoption of a drug by patients and physicians. Patients who are prescribed treatments
for  their  conditions  and  treating  healthcare  providers  generally  rely  on  third-party  payors  to  reimburse  all  or  part  of  the
associated  healthcare  costs.  Patients  may  be  unlikely  to  use  and  prescribers  unlikely  to  prescribe  our  products  unless
adequate coverage is provided and reimbursement is available.

Additionally,  a  third-party  payor’s  decision  to  provide  coverage  for  a  drug  does  not  imply  that  an  adequate
reimbursement rate will be approved. The process for determining whether a third-party payor will provide coverage for a
product may be separate from the process for setting the price of a product or for establishing the reimbursement rate that
such  a  payor  will  pay  for  the  product.  Third-party  payors,  such  as  government  or  private  healthcare  insurers,  carefully
review and increasingly question the coverage of, and challenge the prices charged for, drug products. A primary trend in
the  U.S.  healthcare  industry  and  elsewhere  is  cost  containment.  Government  authorities  and  third-party  payors  have
attempted to control costs by limiting coverage and the amount of reimbursement for particular medications. Increasingly,
third-party payors are requiring that pharmaceutical companies provide them with predetermined discounts from list prices
and  are  challenging  the  prices  charged  for  products.  We  may  also  be  required  to  conduct  expensive  pharmacoeconomic
studies  to  justify  the  coverage  and  the  amount  of  reimbursement  for  particular  medications.  We  cannot  be  sure  that
coverage and reimbursement will be available for any product that we commercialize and, if reimbursement is available,
what the level of reimbursement will be. Inadequate coverage or reimbursement may impact the demand for, or the price
of, any product for which we obtain marketing approval. If coverage and adequate reimbursement are not available, or are
available only to limited levels, we may not be able to successfully commercialize any product candidates that we develop.

Further,  there  have  been  a  number  of  legislative  and  regulatory  proposals  to  change  the  healthcare  system  that
could affect our ability to sell any future drugs profitably. The U.S. government, state legislatures, and foreign governments
have  shown  significant  interest  in  implementing  cost-containment  programs,  including  price  controls,  restrictions  on
reimbursement, and requirements for substitution by generic products. We anticipate additional state and federal healthcare
reform measures will be adopted in the future. These may include price controls and cost-containment measures, or more
restrictive policies in jurisdictions with existing controls and measures, any of which could limit the amounts that federal
and state governments will pay for healthcare products and services, and potentially could reduce demand for our products
once  approved,  create  additional  pricing  pressures,  or  ultimately  limit  our  net  revenue  and  results.  There  can  be  no
assurance that any of our product candidates, if approved, will be considered medically reasonable and necessary, that they
will be considered cost-effective by third-party payors, that coverage or an adequate level of reimbursement will be

68

Table of Contents

available, or that reimbursement policies and practices in the United States and in foreign countries where our products are
sold will not harm our ability to sell our product candidates profitably, if they are approved for sale.

Risks Related to Product and Environmental Liability

Our products may expose us to potential product liability, and there is no guarantee that we will be able to obtain and
maintain adequate insurance to cover these liabilities.

The testing, marketing, and sale of human cell therapeutics, pharmaceuticals, and services entail an inherent risk
of adverse effects or medical complications to patients and, as a result, product liability claims may be asserted against us.
A future product liability claim or product recall could have a material adverse effect on the Company. There can be no
assurance that product liability insurance will be available to us in the future on acceptable terms, if at all, or that coverage
will  be  adequate  to  protect  us  against  product  liability  claims.  In  the  event  of  a  successful  claim  against  the  Company,
insufficient or lack of insurance or indemnification rights could result in liability to us, which could have a material adverse
effect  on  the  Company  and  its  future  viability.  The  use  of  our  product  candidates  in  clinical  trials  and  the  sale  of  any
products  for  which  we  obtain  marketing  approval,  if  at  all,  expose  the  Company  to  the  risk  of  product  liability  claims.
Product  liability  claims  might  be  brought  against  the  Company  by  consumers,  health  care  providers  or  others  using,
administering  or  selling  our  products.  If  we  cannot  successfully  defend  ourselves  against  these  claims,  we  will  incur
substantial liabilities. Regardless of merit or eventual outcome, liability claims may result in:

● withdrawal of clinical trial participants;
● termination of clinical trial sites or entire trial programs;
● costs of related litigation;
● substantial monetary awards to patients or other claimants;
● decreased demand for our product candidates;
● impairment of our business reputation;
● loss of revenues; and
● the inability to commercialize our product candidates.

The  Company  has  obtained  clinical  trial  insurance  coverage  for  its  clinical  trials.  However,  such  insurance
coverage may not reimburse the Company or the levels of coverage may not be sufficient to reimburse it for expenses or
losses  it  may  suffer  or  for  its  indemnification  obligations.  Moreover,  insurance  coverage  is  becoming  increasingly
expensive,  and,  in  the  future,  we  may  not  be  able  to  maintain  insurance  coverage  at  a  reasonable  cost  or  in  sufficient
amounts to protect the Company against losses due to liability. We intend to expand our insurance coverage to include the
sale of commercial products if we obtain marketing approval for our product candidates in development, but we may be
unable  to  obtain  commercially  reasonable  product  liability  insurance  for  any  products  approved  for  marketing.  On
occasion, large judgments have been awarded in class action lawsuits based on drugs that had unanticipated side effects. A
successful product liability claim or series of claims brought against the Company could have a material adverse effect on
us and, if judgments exceed our insurance coverage, could significantly decrease our cash position and adversely affect our
business.

In  addition,  our  clinical  trial  agreements  and  most  agreements  with  third-party  vendors  contain  indemnification
obligations  requiring  us  to  indemnify  them  from  any  losses  and  claims  that  may  be  brought  in  connection  with  their
provision of services, testing, manufacture or other activities in connection with the use of our products.

Our business involves risk associated with handling hazardous and other dangerous materials.

Our  research  and  development  activities  involve  the  controlled  use  of  hazardous  materials,  chemicals,  human
blood  and  tissue,  animal  blood  and  blood  products,  animal  tissue,  biological  waste,  and  various  radioactive  compounds.
The risk of accidental contamination or injury from these materials cannot be completely eliminated. The failure to comply
with  current  or  future  regulations  could  result  in  the  imposition  of  substantial  fines  against  the  Company,  suspension  of
production, alteration of our manufacturing processes, or cessation of operations.

69

Table of Contents

Our business depends on compliance with ever-changing environmental and human health and safety laws.

We cannot accurately predict the outcome or timing of future expenditures that may be required to comply with
comprehensive  federal,  state  and  local  environmental  laws  and  regulations,  as  well  as  laws  and  regulations  designed  to
protect  employees  and  others  who  handle  hazardous  materials.  We  must  comply  with  environmental  laws  that  govern,
among other things, all emissions, waste water discharge and solid and hazardous waste disposal, and the remediation of
contamination  associated  with  generation,  handling  and  disposal  activities.  To  date,  the  Company  has  not  incurred
significant costs and is not aware of any significant liabilities associated with its compliance with federal, state and local
environmental laws and regulations. However, both federal and state environmental laws have changed in recent years and
the Company may become subject to stricter environmental standards in the future and may face large capital expenditures
to  comply  with  environmental  laws.  We  have  limited  capital  and  we  are  uncertain  whether  we  will  be  able  to  pay  for
significantly  large  capital  expenditures  that  may  be  required  to  comply  with  new  laws.  Also,  future  developments,
administrative actions or liabilities relating to environmental matters may have a material adverse effect on our financial
condition or results of operations.

We expect that our stock price will continue to fluctuate significantly.

Risks Related to Our Common Stock

The stock market, particularly in recent years, has experienced significant volatility, particularly with respect to
pharmaceutical, biotechnology and other life sciences company stocks. Our operating results may fluctuate from period to
period for a number of reasons, and as a result our stock price may be subject to significant fluctuations. Factors that could
cause volatility in the market price of our common stock include, but are not limited to:

● our financial condition, including our need for additional capital, as well as the impact of any terms imposed

on our business and operations by the providers of additional capital;

● results  from,  delays  in,  or  discontinuation  of,  any  of  the  clinical  trials  for  our  drug  candidates,  including
delays  resulting  from  slower  than  expected  or  suspended  patient  enrollment  or  discontinuations  resulting
from a failure to meet pre-defined clinical endpoints;

● announcements concerning clinical trials and regulatory developments;
● failure or delays in entering drug candidates into clinical trials;
● failure or discontinuation of any of our research or development programs;
● developments  in  establishing  and  maintaining  new  strategic  alliances  or  with  existing  alliances  or

collaborators;

● failure  to  meet  milestone  requirements  under  distribution  agreements,  including  the  NS  Distribution

agreement with Nippon Shinyaku;

● failure to satisfy licensing obligations, including our ability to meet milestone requirements under our license

agreements;

● market conditions in the pharmaceutical, biotechnology and other healthcare related sectors;
● actual or anticipated fluctuations in our quarterly financial and operating results;
● developments or disputes concerning our intellectual property or other proprietary rights;
● introduction of technological innovations or new commercial products by us or our competitors;
● issues in manufacturing our drug candidates or drugs;
● issues with the supply or manufacturing of any devices or materials needed to manufacture or utilize our drug

candidates;

● FDA or other U.S. or foreign regulatory actions affecting us or our industry;
● the  risks  and  costs  of  increased  operations,  including  clinical  and  manufacturing  operations,  on  an

international basis;

● market acceptance of our drugs, when they enter the market;
● third-party healthcare coverage and reimbursement policies;
● litigation  or  public  concern  about  the  safety  of  our  drug  candidates  or  drugs  or  the  operations  of  the

Company;

● issuance of new or revised securities analysts’ reports or recommendations;
● additions or departures of key personnel;
● potential delisting of our stock from the Nasdaq Stock Market; or
● volatility in the stock prices of other companies in our industry.

70

Table of Contents

We have never paid dividends and we do not anticipate paying dividends in the future.

We have never paid dividends on our capital stock and do not anticipate paying any dividends for the foreseeable
future. We anticipate that the Company will retain its earnings, if any, for future growth. Investors seeking cash dividends
should not invest in the Company’s common stock for that purpose.

We may issue shares of blank check preferred stock without stockholder approval in the future.

Our  certificate  of  incorporation  authorizes  the  issuance  of  up  to  5,000,000  shares  of  preferred  stock,  none  of
which  are  currently  issued  or  currently  outstanding.  If  issued,  our  Board  of  Directors  will  have  the  authority  to  fix  and
determine  the  relative  rights  and  preferences  of  preferred  shares,  as  well  as  the  authority  to  issue  such  shares,  without
further stockholder approval. As a result, our Board of Directors could authorize the issuance of a series of preferred stock
that is senior to our common stock that would grant to holders preferred rights to our assets upon liquidation, the right to
receive  dividends,  additional  registration  rights,  anti-dilution  protection,  and  the  right  to  the  redemption  of  such  shares,
together with other rights, none of which will be afforded holders of our common stock.

Market and economic conditions may adversely affect our industry, business and ability to obtain financing.

Recent  global  market  and  economic  conditions  have  been  unpredictable  and  challenging.  These  conditions  and
any  adverse  impact  on  the  financial  markets  may  adversely  affect  our  liquidity  and  financial  condition,  including  our
ability to access the capital markets to meet our liquidity needs.

If securities analysts do not publish research or reports about our business or if they publish negative evaluations of our
stock, the price of our stock could decline.

The trading market for our common stock will rely in part on the research and reports that industry or financial
analysts publish about us or our business. If no or few analysts maintain coverage of us, the trading price of our stock could
decrease. If one or more of the analysts covering our business downgrade their evaluations of our stock, the price of our
stock could also decline. If one or more of these analysts cease to cover our stock altogether, we could lose visibility in the
market for our stock, which in turn could cause our stock price to decline.

The operational and other projections and forecasts that we may make from time to time are subject to inherent risks,
many of which are beyond our control.

The projections and forecasts that our management may provide from time to time (including, but not limited to,
those  relating  to  timing,  progress  and  anticipated  results  of  clinical  development,  regulatory  processes,  clinical  trial
timelines  and  any  anticipated  benefits  of  our  product  candidates)  reflect  numerous  assumptions  made  by  management,
including assumptions with respect to our specific as well as general business, economic, market and financial conditions
and other matters, all of which are difficult to predict and many of which are beyond our control. Accordingly, there is a
risk that the assumptions made in preparing the projections, or the projections themselves, will prove inaccurate. There will
be differences between actual and projected results, and actual results may be materially different from those contained in
the projections. The inclusion of the projections in (or incorporated by reference in) this prospectus should not be regarded
as  an  indication  that  we  or  our  management  or  representatives  considered  or  consider  the  projections  to  be  a  reliable
prediction  of  future  events,  and  the  projections  should  not  be  relied  upon  as  such.  Additionally,  final  data  may  differ
significantly from preliminary reported data.

Our certificate of incorporation and by-laws contain provisions that may discourage, delay or prevent a change in our
management team that stockholders may consider favorable.

Our  certificate  of  incorporation,  our  bylaws  and  Delaware  law  contain  provisions  that  may  have  the  effect  of

preserving our current management, such as:

● authorizing the issuance of “blank check” preferred stock without any need for action by stockholders;
● eliminating the ability of stockholders to call special meetings of stockholders; and
● establishing  advance  notice  requirements  for  nominations  for  election  to  the  board  of  directors  or  for

proposing matters that can be acted on by stockholders at stockholder meetings.

71

Table of Contents

These  provisions  could  make  it  more  difficult  for  our  stockholders  to  affect  our  corporate  policies  or  make

changes in our Board of Directors and for a third party to acquire us, even if doing so would benefit our stockholders.

A significant number of shares of our common stock are issuable pursuant to outstanding stock awards and warrants,
and we expect to issue additional stock awards and shares of common stock in the future. Exercise of these awards and
warrants,  and  sales  of  shares  will  dilute  the  interests  of  existing  security  holders  and  may  depress  the  price  of  our
common stock.

As  of  December  31,  2021,  there  were  approximately  24.2  million  shares  of  common  stock  outstanding  and
approximately  0.1  million  common  warrants  outstanding,  as  well  as  outstanding  awards  to  purchase  approximately  3.8
million  shares  of  common  stock  under  various  incentive  stock  plans  of  the  Company.  Additionally,  as  of  December  31,
2021, there were approximately 3.9 million shares of common stock available for future issuance under various incentive
plans. We may issue additional common stock, warrants and other convertible securities from time to time to finance our
operations.  We  may  also  issue  additional  shares  to  fund  potential  acquisitions  or  in  connection  with  additional  stock
options  or  other  equity  awards  granted  to  our  employees,  officers,  directors  and  consultants  under  our  various  incentive
plans. The issuance of additional shares of common stock, warrants or other convertible securities and the perception that
such issuances may occur or exercise of outstanding warrants or options may have a dilutive impact on other stockholders
and could have a material negative effect on the market price of our common stock.

The  Company’s  ability  to  utilize  Nile’s  net  operating  loss  and  tax  credit  carryforwards  in  the  future  is  subject  to
substantial limitations and may further be limited as a result of the merger with Capricor.

Federal  and  state  income  tax  laws  impose  restrictions  on  the  utilization  of  net  operating  loss,  or  NOL,  and  tax
credit  carryforwards  in  the  event  that  an  “ownership  change”  occurs  for  tax  purposes,  as  defined  by  Section  382  of  the
Internal  Revenue  Code  of  1986,  as  amended,  or  the  Code.  In  general,  an  ownership  change  occurs  when  stockholders
owning 5% or more of a “loss corporation” (a corporation entitled to use NOL or other loss carryforwards) have increased
their aggregate ownership of stock in such corporation by more than 50 percentage points during any three-year period. If
an  “ownership  change”  occurs,  Section  382  of  the  Code  imposes  an  annual  limitation  on  the  amount  of  post-ownership
change  taxable  income  that  may  be  offset  with  pre-ownership  change  NOLs  of  the  loss  corporation  experiencing  the
ownership change. The annual limitation is calculated by multiplying the loss corporation’s value immediately before the
ownership change by the greater of the long-term tax-exempt rate determined by the IRS in the month of the ownership
change or the two preceding months. This annual limitation may be adjusted to reflect any unused annual limitation for
prior years and certain recognized built-in gains and losses for the year. Section 383 of the Code also imposes a limitation
on  the  amount  of  tax  liability  in  any  post-ownership  change  year  that  can  be  reduced  by  the  loss  corporation’s  pre-
ownership change tax credit carryforwards.

The merger between Nile Therapeutics, Inc., or Nile, and Capricor resulted in an “ownership change” of Nile. In
addition, previous or current changes in the Company’s stock ownership may have triggered or, in the future, may trigger
an “ownership change,” some of which may be outside our control. Accordingly, the Company’s ability to utilize Nile’s
NOL and tax credit carryforwards may be substantially limited. These limitations could, in turn, result in increased future
tax payments for the Company, which could have a material adverse effect on the business, financial condition, or results
of operations of the Company.

The requirements of being a public company may strain our resources and divert management’s attention.

As  a  public  company,  we  are  subject  to  the  reporting  requirements  of  the  Securities  Exchange  Act  of  1934,  as
amended,  or  the  Exchange  Act,  and  other  applicable  securities  rules  and  regulations,  and  are  subject  to  the  listing
requirements of The Nasdaq Stock Market LLC, or Nasdaq. Compliance with these rules and regulations will increase our
legal and financial compliance costs, make some activities more difficult, time-consuming or costly and increase demand
on our systems and resources. The Exchange Act requires, among other things, that we file annual, quarterly and current
reports  with  respect  to  our  business  and  operating  results  and  maintain  effective  disclosure  controls  and  procedures  and
internal  control  over  financial  reporting.  In  order  to  maintain  and,  if  required,  improve  our  disclosure  controls  and
procedures  and  internal  control  over  financial  reporting  to  meet  this  standard,  significant  resources  and  management
oversight is required. In addition, these rules and regulations make it more difficult and more expensive for us to obtain
director and officer liability insurance. As a result, management’s attention may be diverted from other business concerns,
which could harm our business and operating results. Although we have hired employees in order to comply with these
requirements, we may need to hire more employees in the future, which will increase our costs and expenses.

72

Table of Contents

Failure to achieve and maintain effective internal controls in accordance with Section 404 of the Sarbanes-Oxley Act of
2002 could have a material adverse effect on our business and stock price.

The Sarbanes-Oxley Act of 2002, as amended, or Sarbanes-Oxley, as well as rules implemented by the Securities
and Exchange Commission, Nasdaq and any market on which the Company’s shares may be listed in the future, impose
various  requirements  on  public  companies,  including  those  related  to  corporate  governance  practices.  The  Company’s
management and other personnel will need to devote a substantial amount of time to these requirements. Moreover, these
rules and regulations will increase the Company’s legal and financial compliance costs and will make some activities more
time consuming and costly.

Section  404  of  Sarbanes-Oxley,  or  Section  404,  requires  that  we  establish  and  maintain  an  adequate  internal
control structure and procedures for financial reporting. Our annual reports on Form 10-K must contain an assessment by
management  of  the  effectiveness  of  our  internal  control  over  financial  reporting  and  must  include  disclosure  of  any
material weaknesses in internal control over financial reporting that we have identified. The requirements of Section 404
are  ongoing  and  also  apply  to  future  years.  We  expect  that  our  internal  control  over  financial  reporting  will  continue  to
evolve as our business develops. Although we are committed to continue to improve our internal control processes and we
will continue to diligently and vigorously review our internal control over financial reporting in order to ensure compliance
with Section 404 requirements, any control system, regardless of how well designed, operated and evaluated, can provide
only reasonable, not absolute, assurance that its objectives will be met. Therefore, we cannot be certain that in the future
material weaknesses or significant deficiencies will not exist or otherwise be discovered. If material weaknesses or other
significant deficiencies occur, these weaknesses or deficiencies could result in misstatements of our results of operations,
restatements of our consolidated financial statements, a decline in our stock price, or other material adverse effects on our
business, reputation, results of operations, financial condition or liquidity.

You may experience future dilution as a result of future equity offerings.

In  order  to  raise  additional  capital,  we  may  in  the  future  offer  additional  shares  of  our  common  stock  or  other
securities convertible into or exchangeable for our common stock at prices that may not be the same as the price per share
paid by any investor. We may sell shares or other securities in any other offering at a price per share that is less than the
price  per  share  paid  by  any  investor,  and  investors  purchasing  shares  or  other  securities  in  the  future  could  have  rights
superior to you. The price per share at which we sell additional shares of our common stock, or securities convertible or
exchangeable  into  common  stock,  in  future  transactions  may  be  higher  or  lower  than  the  price  per  share  paid  by  any
investor.

If our business plans are not successful, our stockholders may lose their entire investment in us.

We  have  historically  incurred  substantial  losses  to  fund  our  business  operations  including  our  research  and
development  activities.  We  will,  in  all  likelihood,  sustain  operating  expenses  without  corresponding  revenues  for  the
foreseeable future. This may result in our incurring net operating losses that will increase continuously until we are able to
obtain regulatory approval for, and commercialize, our product candidates, the occurrence of which cannot be assured. If
our business plans are not successful, our stockholders may lose their entire investment in us.

We may be at risk of securities class action litigation or litigation initiated by individual stockholders.

We may be at risk of securities class action litigation or litigation initiated by individual stockholders. This risk is
especially  relevant  due  to  our  dependence  on  positive  clinical  trial  outcomes  and  regulatory  approvals.  In  the  past,
biotechnology  and  pharmaceutical  companies  have  experienced  significant  stock  price  volatility,  particularly  when
associated  with  binary  events  such  as  clinical  trials  and  product  approvals.  If  we  face  such  litigation,  it  could  result  in
substantial costs and a diversion of management’s attention and resources, which could harm our business and result in a
decline in the market price of our common stock.

In the event we fail to satisfy any of the listing requirements of The NASDAQ Capital Market, our common stock may
be delisted, which could affect our market price and liquidity.

Our  common  stock  is  listed  on  The  NASDAQ  Capital  Market.  For  continued  listing  on  The  NASDAQ  Capital
Market,  we  will  be  required  to  comply  with  the  continued  listing  requirements,  including  the  minimum  market
capitalization standard, the minimum stockholders’ equity requirement, the corporate governance requirements and the

73

Table of Contents

minimum closing bid price requirement, maintaining Board diversity among other requirements. In the event that we fail to
satisfy  any  of  the  listing  requirements  of  The  NASDAQ  Capital  Market,  our  common  stock  may  be  delisted.  If  our
securities are delisted from trading on The NASDAQ Stock Market, however, and we are not able to list our securities on
another  exchange  or  to  have  them  quoted  on  The  NASDAQ  Stock  Market,  our  securities  could  be  quoted  on  the  OTC
Markets or on the “pink sheets.” As a result, we could face significant adverse consequences including:

● a limited availability of market quotations for our securities;
● a  determination  that  our  common  stock  is  a  “penny  stock,”  which  would  require  brokers  trading  in  our
common stock to adhere to more stringent rules and possibly result in a reduced level of trading activity in
the secondary trading market for our securities;
● a limited amount of news and analyst coverage; and
● a decreased ability to issue additional securities (including pursuant to short-form registration statements on

Form S-3) or obtain additional financing in the future.

If we fail to comply with California laws governing the diversity of corporate boards of directors, we could be fined by
the California Secretary of State.

In September 2018, California Governor Jerry Brown signed into law Senate Bill 826, or SB 826, which generally
requires  public  companies  with  principal  executive  offices  in  California  to  have  a  minimum  number  of  females  on  the
company's  board  of  directors.  As  of  December  31,  2019,  each  public  company  with  principal  executive  offices  in
California was required to have at least one female on its board of directors. By December 31, 2021, each public company
would be required to have at least two females on its board of directors if the company has at least five directors, and at
least  three  females  on  its  board  of  directors  if  the  company  has  at  least  six  directors.  Our  Board  is  comprised  of  seven
directors, two of whom are female and therefore, the Company is not in compliance with this requirement.

Additionally, on September 30, 2020, California Governor Gavin Newsom signed into law Assembly Bill 979, or
AB  979,  which  generally  requires  public  companies  with  principal  executive  offices  in  California  to  include  specified
numbers  of  directors  from  "underrepresented  communities."  A  director  from  an  "underrepresented  community"  means  a
director who self-identifies as Black, African American, Hispanic, Latino, Asian, Pacific Islander, Native American, Native
Hawaiian,  Alaska  Native,  gay,  lesbian,  bisexual  or  transgender.  By  December  31,  2021,  each  public  company  with
principal executive offices in California is required to have at least one director from an underrepresented community. By
December  31,  2022,  a  public  company  with  more  than  four  but  fewer  than  nine  directors  will  be  required  to  have  a
minimum  of  two  directors  from  underrepresented  communities,  and  a  public  company  with  nine  or  more  directors  will
need to have a minimum of three directors from underrepresented communities. Currently, the Company is in compliance
with the diversity requirement of AB 979.

Our board of directors includes two female directors, and one director from an “underrepresented community.” If
we do not add at least one additional female director and at least one director from an “underrepresented community” to
our board of directors prior to December 31, 2022, we would be out of compliance with SB 826 or AB 979, respectively.
An initial violation of either law can result in a fine from the California Secretary of State in the amount of $100,000, with
each subsequent violation resulting in a fine of $300,000. At this time, there is litigation challenging the enforceability of
these bills and it is therefore uncertain whether any fines will be imposed.

ITEM 1B. UNRESOLVED STAFF COMMENTS

None.

74

Table of Contents

ITEM 2. PROPERTIES

We do not own any real property. Our primary operations are conducted at the leased facilities summarized in the
below table. We believe our facilities are adequate and suitable for our current needs and that we will be able to obtain new
or additional leased space in the future when necessary.

Location of Property
10865 Road to the Cure,
Suite 150, San Diego, CA
10865 Road to the Cure,
Room 7, San Diego, CA
8840 Wilshire Blvd., 2nd
Floor, Beverly Hills, CA
8700 Beverly Blvd., Los
Angeles, CA

Lease Expiration Date
October 15, 2026

Purpose
Laboratory and office space

Other Information
Corporate headquarters

October 31, 2022

Laboratory space

Laboratory space

Month-to-Month,
terminable on 90-day notice
July 31, 2022

Office space

Office space

Laboratory and office space

Primarily laboratory space

ITEM 3. LEGAL PROCEEDINGS

We are not involved in any material pending legal proceedings and are not aware of any material threatened legal

proceedings against us.

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable.

75

Table of Contents

PART II

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

Market for Common Stock

Our common stock is traded on the Nasdaq Capital Market under the symbol “CAPR”. The following table lists
the high and low closing sales prices of our common stock as quoted, in U.S. dollars, by Nasdaq for the periods indicated.
The quotations reflect inter-dealer prices, without retail markup, markdown or commission, and may not represent actual
transactions.  Consequently,  the  information  provided  below  may  not  be  indicative  of  our  common  stock  price  under
different conditions.

Year ended December 31, 2020
First Quarter
Second Quarter
Third Quarter
Fourth Quarter

Year ended December 31, 2021
First Quarter
Second Quarter
Third Quarter
Fourth Quarter

Holders

High

Low

$

  $

$

$

2.02
8.50
9.81
5.23

7.93
5.72
5.23
4.16

0.94  
1.00  
4.08
3.70

3.63
3.16
3.80
2.89

According to the records of our transfer agent, American Stock Transfer & Trust Company, as of March 9, 2022,

we had 136 holders of record of common stock, not including holders who held in “street name.”

Dividends

We have never declared or paid a dividend on our common stock and do not anticipate paying any cash dividends
in  the  foreseeable  future.  The  ability  of  our  Board  of  Directors  to  declare  a  dividend  is  subject  to  limits  imposed  by
Delaware corporate law.

Securities Authorized for Issuance Under Equity Compensation Plans

The information required by this item is set forth in the section entitled “Securities Authorized for Issuance Under
Equity Compensation Plans” in our Definitive Proxy Statement for our 2022 Annual Meeting of Stockholders, to be filed
with  the  SEC  within  120  days  after  the  end  of  the  fiscal  year  ended  December  31,  2021,  and  is  incorporated  herein  by
reference.

Performance Graph

We  are  a  smaller  reporting  company,  as  defined  by  Rule  12b-2  of  the  Securities  Exchange  Act  of  1934,  as

amended, and are not required to provide a performance graph.

Recent Sales of Unregistered Securities

Not applicable.

Issuer Purchases of Equity Securities

None.

76

 
 
Table of Contents

ITEM 6. RESERVED

77

Table of Contents

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

The following discussion of our financial condition and results of operations should be read in conjunction with
the audited consolidated financial statements and the audited consolidated notes to those statements included elsewhere in
this  Annual  Report  on  Form  10-K.  This  discussion  includes  forward-looking  statements  that  involve  risks  and
uncertainties. As a result of many factors, our actual results may differ materially from those anticipated in these forward-
looking statements.

Company Overview

Capricor  Therapeutics,  Inc.  is  a  clinical-stage  biotechnology  company  focused  on  the  development  of
transformative cell and exosome-based therapeutics for the treatment and prevention of a broad spectrum of diseases and
disorders.

Since  our  inception,  we  have  devoted  substantial  resources  to  developing  CAP-1002  and  our  other  product
candidates including our exosomes platform, developing our manufacturing processes, staffing our company and providing
general  and  administrative  support  for  these  operations.  We  do  not  have  any  products  approved  for  sale.  Our  ability  to
eventually  generate  any  product  revenue  sufficient  to  achieve  profitability  will  depend  on  the  successful  development,
approval  and  eventual  commercialization  of  CAP-1002  and  our  other  product  candidates.  If  successfully  developed  and
approved, we intend to commercialize CAP-1002 in the United States with our partner, Nippon Shinyaku, and may enter
into additional licensing agreements or strategic collaborations in other markets. If we generate product sales or enter into
licensing  agreements  or  strategic  collaborations,  or  further  distribution  relationships,  we  expect  that  any  revenue  we
generate will fluctuate from quarter-to-quarter and year-to-year as a result of the timing and amount of any product sales,
license fees, milestone payments and other payments. If we fail to complete the development of our product candidates in a
timely  manner,  our  ability  to  generate  future  revenue,  and  our  results  of  operations  and  financial  position,  would  be
materially adversely affected.

A summary description of our key product candidates, is as follows:

● CAP-1002 for the treatment of DMD (Phase III): Our core cell therapy technology, CAP-1002, is based on
cardiosphere-derived  cells,  or  CDCs,  which  have  been  shown  in  pre-clinical  and  clinical  studies  to  exert
potential  immunomodulatory  activity  and  is  being  investigated  for  its  potential  to  modify  the  immune
system’s  activity  to  encourage  cellular  regeneration.  To  date,  we  have  completed  two  promising  clinical
trials, investigating CAP-1002 for DMD. We are initiating HOPE-3, a Phase III pivotal study for the potential
approval of CAP-1002 in the United States in this indication.

● CAP-1002 for the treatment of cytokine storm associated with COVID-19 (Phase II): In the fourth quarter of
2021, we announced completion of enrollment of our INSPIRE, Phase II trial and plan to have top-line data
available by the end of the first quarter of 2022. Following receipt of this data, we will discuss next steps for
the program with FDA and evaluate an appropriate path forward.

● Exosome-Based  Therapeutics  and  Vaccines  (Preclinical):  We  are  focused  on  developing  a  precision-
engineered  exosome  platform  technology  that  has  the  ability  to  deliver  defined  sets  of  effector  molecules
which exert their effects through defined mechanisms of action. At this time, we are developing therapeutics
and vaccines for infectious diseases, monogenic diseases and other potential indications.  Our platform builds
on  advances  in  fundamental  RNA  science,  targeting  technology  and  manufacturing,  providing  us  the
opportunity to potentially build a broad pipeline of new therapeutic candidates.

Due  to  our  significant  research  and  development  expenditures,  and  general  administrative  costs  associated  with
our  operations,  we  have  generated  substantial  operating  losses  in  each  period  since  our  inception.  Our  net  losses  were
$20.0 million and $13.7 million, for the years ended December 31, 2021 and 2020, respectively. As of December 31, 2021,
we  had  an  accumulated  deficit  of  $108.1  million.  We  expect  to  incur  significant  expenses  and  operating  losses  for  the
foreseeable future.

During  the  year  ended  December  31,  2021,  we  sold  3,566,349  shares  pursuant  to  a  sales  agreement  by  and

between us and H.C. Wainwright & Co. LLC, or Wainwright, resulting in net proceeds of $20.2 million.

78

Table of Contents

In January 2022 we entered into a Commercialization and Distribution Agreement with Nippon Shinyaku for the
exclusive  commercialization  and  distribution  of  CAP-1002  for  DMD  in  the  US.  Under  the  terms  of  the  NS  Distribution
Agreement,  we  will  be  responsible  for  the  conduct  of  the  HOPE-3  trial  as  well  as  for  the  manufacturing  of  CAP-1002.
Nippon  Shinyaku  will  be  responsible  for  the  distribution  of  CAP-1002  in  the  United  States.  We  will  sell  commercial
product  to  Nippon  Shinyaku  and  in  addition  will  receive  a  meaningful,  double-digit  share  of  product  revenue  and
additional  development  and  sales-based  milestone  payments.  We  expect  to  receive  an  upfront  payment  of  $30.0  million
with potential additional milestone payments of up to $705.0 million.  

We recently moved our corporate and research headquarters to San Diego, California. In order to attract scientific

talent and grow efficiently, this relocation allows us to continue this growth as our programs continue to develop.

As we seek to develop and commercialize CAP-1002 or any other product candidates including those related to
our  exosomes  program,  we  anticipate  that  our  expenses  will  increase  significantly  and  that  we  will  need  substantial
additional funding to support our continuing operations. Until such time when we can generate significant revenue from
product sales, if ever, we expect to finance our operations through a combination of public or private equity financings,
debt financings or other sources, which may include licensing agreements or strategic collaborations or other distribution
agreements. We may be unable to raise additional funds or enter into such agreements or arrangements when needed on
favorable  terms,  if  at  all.  If  we  fail  to  raise  capital  or  enter  into  such  agreements  as  and  when  needed,  we  may  have  to
significantly  delay,  scale  back  or  discontinue  the  development  or  commercialization  of  CAP-1002  or  our  other  product
candidates.

The COVID-19 pandemic has presented a substantial public health and economic challenge around the world. Our
business operations and financial condition and results have been impacted to varying degrees, and we expect the impact
will continue in future quarters.

We  are  continuing  to  assess  and  plan  our  development  for  the  ongoing  and  potential  impact  of  the  COVID-19
pandemic on our business, operations and financial condition and results. Despite careful tracking and planning, however,
we  are  unable  to  accurately  predict  the  extent  of  the  impact  of  the  pandemic  on  our  business,  results  of  operations  and
financial condition due to the uncertainty of future developments involving the pandemic and its impact on our employees
and operations. The full extent to which the COVID-19 pandemic will directly or indirectly impact our business, results of
operations and financial condition will depend on future developments that are highly uncertain and cannot be accurately
predicted,  including  new  information  that  may  emerge  concerning  COVID-19,  the  actions  taken  to  contain  it  or  treat  its
impact and the economic impact on local, regional, national and international markets. For additional information on the
various risks posed by the COVID-19 pandemic, refer to Part I, Item 1A. Risk Factors of this Annual Report on Form 10-
K.

Financial Operations Overview

We have no commercial product sales to date and will not have the ability to generate any commercial product
revenue until after we have received approval from the FDA or equivalent foreign regulatory bodies to begin selling our
pharmaceutical product candidates. Developing pharmaceutical products is a lengthy and very expensive process. Even if
we  obtain  the  capital  necessary  to  continue  the  development  of  our  product  candidates,  whether  through  a  strategic
transaction or otherwise, we do not expect to complete the development of a product candidate for several years, if ever. To
date, most of our development expenses have related to our product candidates, consisting of CAP-1002 and our exosome
technologies.  As  we  proceed  with  the  clinical  development  of  CAP-1002,  and  as  we  further  develop  our  exosome
technologies, our expenses will further increase. Accordingly, our success depends not only on the safety and efficacy of
our product candidates, but also on our ability to finance the development of our products and our clinical programs. Our
recent major sources of working capital have been primarily proceeds from private and public equity sales of securities.
While we pursue our preclinical and clinical programs, we continue to explore potential partnerships for the development
of one or more of our product candidates in the US and in other territories across the world.

Research and development, or R&D, expenses consist primarily of salaries and related personnel costs, supplies,
clinical  trial  costs,  patient  treatment  costs,  rent  for  laboratories  and  manufacturing  facilities,  consulting  fees,  costs  of
personnel and supplies for manufacturing, costs of service providers for preclinical, clinical and manufacturing, and certain
legal expenses resulting from intellectual property prosecution, stock compensation expense and other expenses relating to
the  design,  development,  testing  and  enhancement  of  our  product  candidates.  Except  for  certain  capitalized  intangible
assets, R&D costs are expensed as incurred.

79

Table of Contents

General  and  administrative,  or  G&A,  expenses  consist  primarily  of  salaries  and  related  expenses  for  executive,
finance  and  other  administrative  personnel,  stock  compensation  expense,  accounting,  legal  and  other  professional  fees,
consulting expenses, rent for corporate offices, business insurance and other corporate expenses.

Our results have included non-cash compensation expense due to the issuance of stock options and warrants, as
applicable.  We  expense  the  fair  value  of  stock  options  and  warrants  over  their  vesting  period  as  applicable.  When  more
precise  pricing  data  is  unavailable,  we  determine  the  fair  value  of  stock  options  using  the  Black-Scholes  option-pricing
model. The terms and vesting schedules for share-based awards vary by type of grant and the employment status of the
grantee. Generally, the awards vest based upon time-based or performance-based conditions. Performance-based conditions
generally  include  the  attainment  of  goals  related  to  our  financial  performance  and  product  development.  Stock-based
compensation  expense  is  included  in  the  consolidated  statements  of  operations  under  G&A  or  R&D  expenses,  as
applicable. We expect to record additional non-cash compensation expense in the future, which may be significant.

Results of Operations for the fiscal years ended December 31, 2021 and 2020

Revenue

Grant Income. Grant income for the years ended December 31, 2021 and 2020 was zero and approximately $0.2
million, respectively. The decrease in grant income of approximately $0.2 million in 2021 as compared to 2020 is due to
the timing of grant activities. The DoD grant award came to completion during the third quarter of 2020.

Miscellaneous  Income.  Miscellaneous  income  for  the  years  ended  December  31,  2021  and  2020  was
approximately $0.2 million and $0.1 million, respectively. The miscellaneous income was related to providing CAP-1002
for  investigational  purposes  for  clinical  trials  sponsored  by  CSMC.  The  clinical  trials  sponsored  by  CSMC  experienced
delays caused by the COVID-19 pandemic in 2020.

Operating Expenses

General  and  Administrative  Expenses.  G&A  expenses  for  the  years  ended  December  31,  2021  and  2020  were
approximately $7.6 million and $5.5 million, respectively. The increase of approximately $2.1 million in G&A expenses in
the year ended December 31, 2021 compared to the year ended December 31, 2020 is attributable to an approximately $0.9
million  increase  in  stock-based  compensation  expense,  an  approximately  $0.5  million  increase  in  salaries  and  recruiting
related expenses, an approximately $0.4 million increase in other general corporate expenses, and an approximately $0.4
million increase in insurance costs.

Research  and  Development  Expenses.  R&D  expenses  for  the  years  ended  December  31,  2021  and  2020  were
approximately $13.6 million and $8.5 million, respectively. The increase of approximately $5.1 million for the year ended
December 31, 2021 as compared to the year ended December 31, 2020 is due to an approximate $2.5 million increase in
research  and  development  expenses  primarily  related  to  our  exosomes  program  and  an  increase  of  approximately  $2.3
million in technology transfer and manufacturing related activities of CAP-1002. Furthermore, there was a net increase of
approximately  $0.1  million  due  to  clinical  development  activities  of  CAP-1002  (DMD  and  COVID-19  clinical  trials).
Lastly, there was an increase of approximately $0.2 million in stock-based compensation expenses allocable to R&D for
the year ended December 31, 2021 as compared to December 31, 2020.

Other Income

Other Income. Other income for the years ended December 31, 2021 and 2020 was approximately $0.5 million

and zero, respectively. Other income for 2021 was related to the Employer Retention Credit under the CARES Act.

Investment  Income.  Investment  income  for  the  years  ended  December  31,  2021  and  2020  was  $57,460  and
$32,943, respectively. The increase in investment income in 2021 as compared to 2020 is due to increased interest rates and
the higher principal balance in our savings and money market fund accounts.

Products Under Active Development

CAP-1002 for the treatment of DMD – We are initiating a Phase III pivotal study for DMD for which we expect to

spend approximately $10.0 million to $14.0 million in 2022. The expenses for our DMD program will include costs for

80

Table of Contents

clinical,  regulatory  and  manufacturing-related  expenses,  including  expenses  related  to  the  scale-up  for  commercial  scale
manufacturing. We expect to receive a $30.0 million upfront payment under the terms of our NS Distribution Agreement
with Nippon Shinyaku which will support these endeavors.

CAP-1002  for  the  treatment  of  COVID-19  –  Following  the  receipt  of  our  INSPIRE  data,  we  will  discuss  the
program with FDA and evaluate an appropriate path forward. At this time, it is difficult to estimate our future expenses
until our development becomes more clear.

Exosome-Based Therapeutics and Vaccines – Our exosome platform is in early-stage development. We expect to
spend approximately $5.0 million to $7.0 million during 2022 on development expenses related to our exosomes program,
which includes preclinical and manufacturing related expenses for these technologies. Our expenses for this program are
primarily focused on the expansion of our engineered exosomes platform.

Our expenditures on current and future clinical development programs, particularly our CAP-1002 and exosomes
programs, cannot be predicted with any significant degree of certainty as they are dependent on the results of our current
trials  and  our  ability  to  secure  additional  funding  and  additional  strategic  partners.  Further,  we  cannot  predict  with  any
significant  degree  of  certainty  the  amount  of  time  which  will  be  required  to  complete  our  clinical  trials,  the  costs  of
completing  research  and  development  projects  or  whether,  when  and  to  what  extent  we  will  generate  revenues  from  the
commercialization and sale of any of our product candidates. The duration and cost of clinical trials may vary significantly
over the life of a project as a result of unanticipated events arising during manufacturing and clinical development and as a
result of a variety of other factors, including:

● the number of trials and studies in a clinical program;
● the number of patients who participate in the trials;
● the number of sites included in the trials;
● the rates of patient recruitment and enrollment;
● the duration of patient treatment and follow-up;
● the costs of manufacturing our product candidates;
● the costs, requirements and timing of, and the ability to secure, regulatory approvals; and
● additional delays caused by the COVID-19 pandemic.

Liquidity and Capital Resources for the fiscal years ended December 31, 2021 and 2020

The following table summarizes our liquidity and capital resources as of and for each of our last two fiscal years,
and our net increase (decrease) in cash and cash equivalents as of and for each of our last two fiscal years and is intended to
supplement the more detailed discussion that follows. The amounts stated in the tables below are expressed in thousands.

Liquidity and capital resources
Cash and cash equivalents
Working capital
Stockholders’ equity

Cash flow data
Cash provided by (used in):

Operating activities
Investing activities
Financing activities

Net increase in cash and cash equivalents

     December 31, 2021      December 31, 2020  
32,666  
30,706  
28,200  

34,885
32,304
31,368

$
$
$

$
$
$

Years ended December 31, 
2021

2020

$

$

 (16,809) $
 (1,196)
 20,225

 2,220   $

 (10,055)
 5,439
 33,382
 28,766

Our  total  cash  and  cash  equivalents  as  of  December  31,  2021  was  approximately  $34.9  million  compared  to
approximately $32.7 million as of December 31, 2020. The increase in cash and cash equivalents from December 31, 2021
as  compared  to  December  31,  2020  was  primarily  due  to  net  financing  activities  of  approximately  $20.2  million  which
were  partially  offset  by  the  net  loss  of  approximately  $20.0  million  in  2021.  As  of  December  31,  2021,  we  had
approximately  $10.0  million  in  total  liabilities,  of  which  approximately  $2.9  million  related  to  lease  liabilities  in
connection with our operating lease right-of-use assets. As of December 31, 2021, we had approximately $32.3 million in
net working capital. We had a net loss of approximately $20.0 million for the year ended December 31, 2021.

81

Table of Contents

Cash  used  in  operating  activities  was  approximately  $16.8  million  and  $10.1  million  for  the  years  ended
December 31, 2021 and 2020, respectively. The difference of approximately $6.7 million in cash from operating activities
is  primarily  due  to  an  increase  of  approximately  $6.4  million  in  net  loss  for  the  year  ended  December  31,  2021  as
compared  to  the  same  period  in  2020.  Furthermore,  there  was  a  change  of  approximately  $1.0  million  in  stock-based
compensation  expense,  a  net  change  of  approximately  $0.8  million  in  accounts  payable  and  accrued  expenses,  which
includes related party accounts payable and accrued expenses, and a change of approximately $0.5 million in receivables
for the year ended December 31, 2021 as compared to the same period in 2020. To the extent we obtain sufficient capital
and/or  long-term  debt  funding  and  are  able  to  continue  developing  our  product  candidates,  including  if  we  expand  our
technology portfolio, engage in further research and development activities, and, in particular, conduct preclinical studies
and  clinical  trials,  we  expect  to  continue  incurring  substantial  losses,  which  will  generate  negative  net  cash  flows  from
operating activities.

We had cash flow provided by (used in) investing activities of approximately $(1.2) million and $5.4 million for
the years ended December 31, 2021 and 2020, respectively. The decrease in cash flow by investing activities for the year
ended December 31, 2021 as compared to the same period of 2020 is primarily due to the net effect from purchases, sales,
and maturities of marketable securities as well as purchases of property and equipment.

We had cash flow provided by financing activities of approximately $20.2 million and $33.4 million for the years
ended December 31, 2021 and 2020, respectively. The decrease in cash provided by financing activities for the year ended
December 31, 2021 as compared to the same period of 2020 is primarily due to the net proceeds from the sale of common
stock. During 2021 we received net proceeds from the sale of stock options, warrants, and equities of approximately $20.2
million  compared  to  approximately  $33.1  million  over  the  same  period  of  2020.  Furthermore,  we  received  $0.3  million
under the SBA Paycheck Protection Program of the CARES Act in 2020.

From  inception  through  December  31,  2021,  we  financed  our  operations  primarily  through  private  and  public
sales  of  our  equity  securities,  NIH  and  DoD  grants,  a  payment  from  a  former  collaboration  partner,  a  CIRM  loan  and  a
CIRM grant award. As we have not generated any revenue from the commercial sale of our products to date, and we do not
expect to generate revenue for several years, if ever, we will need to raise substantial additional capital to fund our research
and  development,  including  our  long-term  plans  for  clinical  trials  and  new  product  development.  We  may  seek  to  raise
additional  funds  through  various  potential  sources,  such  as  equity  and  debt  financings,  government  grants,  or  through
strategic collaborations and license agreements. We can give no assurances that we will be able to secure such additional
sources of funds to support our operations, complete our clinical trials or if such funds become available to us, that such
additional financing will be sufficient to meet our needs. Moreover, to the extent that we raise additional funds by issuing
equity  securities,  our  stockholders  may  experience  significant  dilution,  and  debt  financing,  if  available,  may  involve
restrictive covenants. To the extent that we raise additional funds through collaboration and licensing arrangements, it may
be necessary to relinquish some rights to our technologies or our product candidates or grant licenses on terms that may not
be favorable to us.

Our estimates regarding the sufficiency of our financial resources are based on assumptions that may prove to be
wrong. We may need to obtain additional funds sooner than planned or in greater amounts than we currently anticipate. At
this time, we believe our cash resources are sufficient to fund our operations for at least the next twelve months. The actual
amount of funds we will need to operate is subject to many factors, some of which are beyond our control. These factors
include the following:

● the progress of our research activities;
● the number and scope of our research programs;
● the progress and success of our preclinical and clinical development activities;
● the progress of the development efforts of parties with whom we have entered into research and development

agreements;

● the  costs  of  manufacturing  our  product  candidates,  and  the  progress  of  efforts  with  parties  with  whom  we

may enter into commercial manufacturing agreements;

● our  ability  to  maintain  current  research  and  development  programs  and  to  establish  new  research  and

development and licensing arrangements;

● additional costs associated with maintaining licenses and insurance;
● the costs involved in prosecuting and enforcing patent claims and other intellectual property rights; and
● the costs and timing of regulatory approvals.

82

Table of Contents

As  a  result  of  the  spread  of  the  COVID-19  coronavirus,  uncertainties  have  arisen  that  could  potentially  impact
enrollment of clinical trials, deliverables related to contract performance, payments from trial sponsors, workforce stability,
supply chain disruptions or delays, timing of grant disbursements as well as other potential business operations. While the
disruption is currently expected to be temporary, there is considerable uncertainty around its expected duration. In addition
to  potential  impact  on  grant  disbursements,  there  may  be  risks  to  the  Company’s  ability  to  obtain  financing  from  other
sources, due to the impact of the coronavirus. There could be other financial impacts on our business of the coronavirus,
the specifics of which are unknown at this time.

Financing Activities by the Company

Commercialization and Distribution Agreement with Nippon Shinyaku

In  January  2022,  Capricor  entered  into  an  Exclusive  Commercialization  and  Distribution  Agreement  (the  “NS
Distribution Agreement”) with Nippon Shinyaku. Under the terms of the NS Distribution Agreement, Capricor appointed
Nippon Shinyaku as its exclusive distributor for the United States of CAP-1002, the Company’s lead product candidate, for
the treatment of DMD.

Under the terms of the NS Distribution Agreement, Capricor will be responsible for the conduct of HOPE-3 as
well  as  the  manufacturing  of  CAP-1002.  Nippon  Shinyaku  will  be  responsible  for  the  distribution  of  CAP-1002  in  the
United  States.  Capricor  will  sell  commercial  product  to  Nippon  Shinyaku  and  in  addition  will  receive  a  meaningful,
double-digit  share  of  product  revenue  and  additional  development  and  sales-based  milestone  payments.  We  expect  to
receive an upfront payment of $30.0 million with potential additional sales and development milestone payments of up to
$705.0 million.

June 2021 ATM Program. On June 21, 2021, the Company initiated an at-the-market offering under a prospectus
supplement for aggregate sales proceeds of up to $75.0 million, or the June 2021 ATM Program, with the common stock to
be  distributed  at  the  market  prices  prevailing  at  the  time  of  sale.  The  June  2021  ATM  Program  was  established  under  a
Common Stock Sales Agreement, or the Sales Agreement, with H.C. Wainwright & Co. LLC, or Wainwright, under which
we  may,  from  time  to  time,  issue  and  sell  shares  of  our  common  stock  through  Wainwright  as  sales  agent.  The  Sales
Agreement provides that Wainwright will be entitled to compensation for its services at a commission rate of 3.0% of the
gross sales price per share of common stock sold. All shares issued pursuant to the June 2021 ATM Program were issued
pursuant  to  our  shelf  registration  statement  on  Form  S-3  (File  No.  333-254363),  which  was  initially  filed  with  the
Securities and Exchange Commission, or the SEC, on March 16, 2021, amended on June 15, 2021 and declared effective
by  the  SEC  on  June  16,  2021.  From  June  21,  2021  through  December  31,  2021,  the  Company  sold  an  aggregate  of
1,267,475  shares  of  common  stock  under  the  June  2021  ATM  Program  at  an  average  price  of  approximately  $5.89  per
share for gross proceeds of approximately $7.5 million. Approximately $67.5 million of common stock may still be sold
pursuant to the June 2021 ATM Program. The Company paid cash commissions on the gross proceeds, plus reimbursement
of expenses to Wainwright, as well as legal and accounting fees in the aggregate amount of approximately $0.3 million.

May 2020 ATM Program. On May 4, 2020, the Company initiated an at-the-market offering under a prospectus
supplement for aggregate sales proceeds of up to $40.0 million, or the May 2020 ATM Program, with the common stock to
be distributed at the market prices prevailing at the time of sale. The May 2020 ATM Program was established under the
Sales  Agreement  with  Wainwright,  under  which  we  may,  from  time  to  time,  issue  and  sell  shares  of  our  common  stock
through  Wainwright  as  sales  agent.  The  July  2019  Sales  Agreement  provides  that  Wainwright  will  be  entitled  to
compensation for its services at a commission rate of 3.0% of the gross sales price per share of common stock sold. All
shares issued pursuant to the May 2020 ATM Program were issued pursuant to our shelf registration statement on Form S-3
(File  No.  333-227955),  which  was  initially  filed  with  the  SEC  on  October  24,  2018,  amended  on  July  17,  2019  and
declared  effective  by  the  SEC  on  July  18,  2019.  Since  May  4,  2020  and  through  June  21,  2021,  the  Company  sold  an
aggregate of 6,027,852 shares of common stock under the May 2020 ATM Program at an average price of approximately
$6.15  per  share  for  gross  proceeds  of  approximately  $37.1  million.  The  Company  paid  cash  commissions  on  the  gross
proceeds, plus reimbursement of expenses of Wainwright, as well as legal and accounting fees in the aggregate amount of
approximately  $1.2  million.  As  of  June  21,  2021,  the  May  2020  ATM  Program  expired  and  was  replaced  with  the  June
2021 ATM Program.

March  2020  Warrant  Inducement.  On  March  25,  2020,  the  Company  entered  into  a  letter  agreement,  or  the
Exercise Agreement, with a holder, or the Exercising Holder, or then outstanding warrants to purchase shares of Common
Stock, or the Prior Warrants. Pursuant to the Exercise Agreement, in connection with the exercise by the Exercising Holder

83

Table of Contents

of  the  remaining  4,000,000  Prior  Warrants  held  by  the  Exercising  Holder  which  had  not  been  previously  exercised,  the
Company  agreed  to  issue  4,000,000  additional  warrants,  or  the  New  Warrants,  to  purchase  Common  Stock.  The  Prior
Warrants had a per share exercise price of $1.10, and pursuant to the Exercise Agreement, the Exercising Holder agreed to
pay $1.225 per share to cover both the exercise price of the Prior Warrants and a $0.125 per share purchase price for the
New Warrants. The New Warrants had an exercise price of $1.27 per share.

The  New  Warrants  and  the  shares  of  Common  Stock  issuable  upon  the  exercise  of  the  New  Warrants  were  not
registered under the Securities Act of 1933, as amended, or the Securities Act, and were offered pursuant to the exemption
provided  in  Section  4(a)(2)  under  the  Securities  Act  or  Rule  506(b)  promulgated  thereunder.  The  New  Warrants  were
exercisable immediately upon issuance, and had a term of exercise of 5 1/2 years.

The  Company  received  aggregate  gross  proceeds  of  approximately  $4.9  million  from  the  exercise  of  the  Prior
Warrants by the Exercising Holder. These gross proceeds were reduced by fees due and payable to the placement agent for
the transactions pursuant to the Exercise Agreement and New Warrants in the amount of $343,000, and further reduced by
reimbursements to the placement agent for legal fees and other expenses. In addition, certain employees of the placement
agent received new warrants, or the Placement Agent Warrants, for shares of Common Stock equal to 5.0% of the New
Warrants  issued,  or  200,000  shares.  These  Placement  Agent  Warrants  are  exercisable  immediately  and  have  a  term  of
exercise of 5 years. The holders of each of the New Warrants and of the Placement Agent Warrants had the option to make
a cashless exercise of such warrant if no resale registration statement covering the shares of the Company’s Common Stock
underlying such warrant is effective after six months. On May 7, 2020, the Company filed a resale registration statement on
Form S-3 for the shares underlying the New Warrants and Placement Agent Warrants, and that resale registration statement
was declared effective by the SEC on May 19, 2020. As of December 31, 2021, 65,000 Placement Agent Warrants and no
New Warrants remained outstanding.

CIRM Grant Award

On  June  16,  2016,  Capricor  entered  into  the  CIRM  Award  with  CIRM  in  the  amount  of  approximately  $3.4
million to fund, in part, Capricor’s Phase I/II HOPE-Duchenne clinical trial investigating CAP-1002 for the treatment of
Duchenne muscular dystrophy-associated cardiomyopathy. Pursuant to terms of the CIRM Award, the disbursements were
tied  to  the  achievement  of  specified  operational  milestones.  In  addition,  the  terms  of  the  CIRM  Award  included  a  co-
funding  requirement  pursuant  to  which  Capricor  was  required  to  spend  approximately  $2.3  million  of  its  own  capital  to
fund the CIRM funded research project. The CIRM Award is further subject to the conditions and requirements set forth in
the  CIRM  Grants  Administration  Policy  for  Clinical  Stage  Projects.  Such  requirements  include,  without  limitation,  the
filing of quarterly and annual reports with CIRM, the sharing of intellectual property pursuant to Title 17, California Code
of  Regulations  (CCR)  Sections  100600-100612,  and  the  sharing  with  the  State  of  California  of  a  fraction  of  licensing
revenue received from a CIRM funded research project and net commercial revenue from a commercialized product which
resulted  from  the  CIRM  funded  research  as  set  forth  in  Title  17,  CCR  Section  100608.  The  maximum  royalty  on  net
commercial revenue that Capricor may be required to pay to CIRM is equal to nine times the total amount awarded and
paid to Capricor.

After completing the CIRM funded research project and at any time after the award period end date (but no later
than the ten-year anniversary of the date of the award), Capricor has the right to convert the CIRM Award into a loan, the
terms  of  which  will  be  determined  based  on  various  factors,  including  the  stage  of  the  research  and  development  of  the
program at the time the election is made. On June 20, 2016, Capricor entered into a Loan Election Agreement with CIRM
whereby, among other things, CIRM and Capricor agreed that if Capricor elects to convert the grant into a loan, the term of
the loan could be up to five years from the date of execution of the applicable loan agreement; provided that the maturity
date of the loan will not surpass the ten-year anniversary of the grant date of the CIRM Award. Beginning on the date of the
loan, the loan shall bear interest on the unpaid principal balance, plus the interest that has accrued prior to the election point
according to the terms set forth in CIRM’s Loan Policy, or the New Loan Balance, at a per annum rate equal to the LIBOR
rate for a three-month deposit in U.S. dollars, as published by the Wall Street Journal on the loan date, plus one percent.
Interest  shall  be  compounded  annually  on  the  outstanding  New  Loan  Balance  commencing  with  the  loan  date  and  the
interest shall be payable, together with the New Loan Balance, upon the due date of the loan. If Capricor elects to convert
the CIRM Award into a loan, certain requirements of the CIRM Award will no longer be applicable, including the revenue
sharing requirements. Capricor has not yet made its decision as to whether it will elect to convert the CIRM Award into a
loan. If we elect to do so, Capricor would be required to repay some or all of the amounts awarded by CIRM, therefore the
Company accounts for this award as a liability rather than income.

84

Table of Contents

In  June  2019,  Capricor  completed  all  milestones  associated  with  the  CIRM  Award  and  expended  all  funds
received. In the third quarter of 2019, Capricor completed all final close-out documentation associated with this award. As
of December 31, 2021, Capricor’s liability balance for the CIRM Award was approximately $3.4 million.

U.S. Department of Defense Grant Award

In September 2016, Capricor was approved for a grant award from the Department of Defense in the amount of
approximately $2.4 million to be used toward developing a scalable, commercial-ready process to manufacture CAP-2003,
Capricor’s exosome product candidate. Under the terms of the award, disbursements were made to Capricor over a period
of approximately four years, subject to annual and quarterly reporting requirements. The Company utilized approximately
$2.3 million under the terms of the award. No revenue was recognized in 2021 in relation to this award. In the third quarter
of 2021, Capricor completed all final close-out documentation associated with this award.

Critical Accounting Policies and Estimates

Our  financial  statements  are  prepared  in  accordance  with  generally  accepted  accounting  principles.  The
preparation of these financial statements requires us to make estimates and assumptions that affect the reported amounts of
assets,  liabilities,  revenues,  expenses  and  related  disclosures.  We  evaluate  our  estimates  and  assumptions  on  an  ongoing
basis,  including  research  and  development  and  clinical  trial  accruals,  and  stock-based  compensation  estimates.  Our
estimates  are  based  on  historical  experience  and  various  other  assumptions  that  we  believe  to  be  reasonable  under  the
circumstances. Our actual results could differ from these estimates. We believe the following critical accounting policies
reflect the more significant judgments and estimates used in the preparation of our financial statements and accompanying
notes.

Leases

ASC 842, as adopted in the first quarter of 2019, requires lessees to recognize most leases on the balance sheet
with  a  corresponding  right-to-use  asset,  or  ROU  asset.  ROU  assets  represent  the  Company’s  right  to  use  an  underlying
asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the
lease. The assets and lease liabilities are recognized at the lease commencement date based on the estimated present value
of  fixed  lease  payments  over  the  lease  term.  ROU  assets  are  evaluated  for  impairment  using  the  long-lived  assets
impairment guidance.

Leases  will  be  classified  as  financing  or  operating,  which  will  drive  the  expense  recognition  pattern.  The

Company elects to exclude short-term leases if and when the Company has them.

The Company leases office and laboratory space, all of which are operating leases. Most leases include the option
to  renew  and  the  exercise  of  the  renewal  options  is  at  the  Company’s  sole  discretion.  Options  to  renew  a  lease  are  not
included in the Company’s assessment unless there is reasonable certainty that the Company will renew. In addition, the
Company’s lease agreements generally do not contain any residual value guarantees or restrictive covenants.

The interest rate implicit in lease contracts is typically not readily determinable. As a result, the Company utilizes
its incremental borrowing rate, which reflects the fixed rate at which the Company could borrow on a collateralized basis
the amount of the lease payments in the same currency, for a similar term, in a similar economic environment.

For real estate leases, the Company has elected the practical expedient under ASC 842 to account for the lease and
non-lease components together for existing classes of underlying assets and allocates the contract consideration to the lease
component only. This practical expedient is not elected for manufacturing facilities and equipment embedded in product
supply arrangements.

Revenue Recognition

The Company applies ASU 606, Revenue from Contracts with Customers, for all contracts.

85

Table of Contents

Grant Income

The determination as to when income is earned is dependent on the language in each specific grant. Generally, we
recognize  grant  income  in  the  period  in  which  the  expense  is  incurred  for  those  expenses  that  are  deemed  reimbursable
under the terms of the grant. Grant income is due upon submission of reimbursement request. The transaction price varies
for grant income based on the expenses incurred under the awards.

Miscellaneous Income

Revenue is recognized in connection with the delivery of doses which were developed as part of our past R&D
efforts.  Income  is  recorded  when  the  Company  has  satisfied  the  obligations  as  identified  in  the  contracts  with  the
customer.  Miscellaneous  income  is  due  upon  billing.  Miscellaneous  income  is  based  on  contracts  with  fixed  transaction
prices.

CIRM Grant Award

Capricor accounts for the disbursements under its CIRM Award as long-term liabilities. Capricor recognizes the
CIRM grant disbursements as a liability as the principal is disbursed rather than recognizing the full amount of the grant
award. After completing the CIRM funded research project and after the award period end date, Capricor has the right to
convert the CIRM Award into a loan, the terms of which will be determined based on various factors, including the stage of
the research and the stage of development at the time the election is made. In June, 2016, Capricor entered into a Loan
Election Agreement with CIRM whereby, among other things, CIRM and Capricor agreed that if Capricor elects to convert
the  grant  into  a  loan,  the  term  of  the  loan  could  be  up  to  five  years  from  the  date  of  execution  of  the  applicable  loan
agreement;  provided  that  the  maturity  date  of  the  loan  will  not  surpass  the  ten-year  anniversary  of  the  grant  date  of  the
CIRM  Award.  Since  Capricor  may  be  required  to  repay  some  or  all  of  the  amounts  awarded  by  CIRM,  the  Company
accounts for this award as a liability rather than income.

Research and Development Expenses and Accruals

R&D  expenses  consist  primarily  of  salaries  and  related  personnel  costs,  supplies,  clinical  trial  costs,  patient
treatment  costs,  rent  for  laboratories  and  manufacturing  facilities,  consulting  fees,  costs  of  personnel  and  supplies  for
manufacturing, costs of service providers for preclinical, clinical and manufacturing, and certain legal expenses resulting
from  intellectual  property  prosecution,  stock  compensation  expense  and  other  expenses  relating  to  the  design,
development,  testing  and  enhancement  of  our  product  candidates.  Except  for  certain  capitalized  intangible  assets,  R&D
costs are expensed as incurred.

Our cost accruals for clinical trials and other R&D activities are based on estimates of the services received and
efforts expended pursuant to contracts with numerous clinical trial centers and contract research organizations, or CROs,
clinical study sites, laboratories, consultants or other clinical trial vendors that perform activities in connection with a trial.
Related  contracts  vary  significantly  in  length  and  may  be  for  a  fixed  amount,  a  variable  amount  based  on  actual  costs
incurred,  capped  at  a  certain  limit,  or  for  a  combination  of  fixed,  variable  and  capped  amounts.  Activity  levels  are
monitored through close communication with the CROs and other clinical trial vendors, including detailed invoice and task
completion review, analysis of expenses against budgeted amounts, analysis of work performed against approved contract
budgets and payment schedules, and recognition of any changes in scope of the services to be performed. Certain CRO and
significant clinical trial vendors provide an estimate of costs incurred but not invoiced at the end of each quarter for each
individual trial. These estimates are reviewed and discussed with the CRO or vendor as necessary and are included in R&D
expenses for the related period. For clinical study sites which are paid periodically on a per-subject basis to the institutions
performing the clinical study, we accrue an estimated amount based on subject screening and enrollment in each quarter.
All estimates may differ significantly from the actual amount subsequently invoiced, which may occur several months after
the related services were performed.

In the normal course of business, we contract with third parties to perform various R&D activities in the on-going
development  of  our  product  candidates.  The  financial  terms  of  these  agreements  are  subject  to  negotiation,  vary  from
contract to contract and may result in uneven payment flows. Payments under the contracts depend on factors such as the
achievement of certain events, the successful enrollment of patients, and the completion of portions of the clinical trial or
similar conditions. The objective of the accrual policy is to match the recording of expenses in the financial statements to
the actual services received and efforts expended. As such, expense accruals related to clinical trials and other R&D

86

Table of Contents

activities  are  recognized  based  on  our  estimates  of  the  degree  of  completion  of  the  event  or  events  specified  in  the
applicable contract.

No adjustments for material changes in estimates have been recognized in any period presented.

Stock-Based Compensation

Our  results  include  non-cash  compensation  expense  as  a  result  of  the  issuance  of  stock,  stock  options  and
warrants, as applicable. We have issued stock options to employees, directors and consultants under our five stock option
plans:  (i)  the  2006  Stock  Option  Plan,  (ii)  the  2012  Restated  Equity  Incentive  Plan  (which  superseded  the  2006  Stock
Option Plan), (iii) the 2012 Non-Employee Director Stock Option Plan, (iv) the 2020 Equity Incentive Plan, and (v) the
2021 Equity Incentive Plan.

We expense the fair value of stock-based compensation over the vesting period. When more precise pricing data is
unavailable,  we  determine  the  fair  value  of  stock  options  using  the  Black-Scholes  option-pricing  model.  This  valuation
model  requires  us  to  make  assumptions  and  judgments  about  the  variables  used  in  the  calculation.  These  variables  and
assumptions  include  the  weighted-average  period  of  time  that  the  options  granted  are  expected  to  be  outstanding,  the
volatility of our common stock, and the risk-free interest rate. We account for forfeitures upon occurrence.

Stock  options  or  other  equity  instruments  to  non-employees  (including  consultants)  issued  as  consideration  for
goods or services received by us are accounted for based on the fair value of the equity instruments issued. The fair value
of stock options is determined using the Black-Scholes option-pricing model. The Company calculates the fair value for
non-qualified options as of the date of grant and expenses over the applicable vesting periods.

The terms and vesting schedules for share-based awards vary by type of grant and the employment status of the
grantee. Generally, the awards vest based upon time-based or performance-based conditions. Performance-based conditions
generally include the attainment of goals related to our financial and development performance. Stock-based compensation
expense  is  included  in  general  and  administrative  expense  or  research  and  development  expense,  as  applicable,  in  the
Statements of Operations and Comprehensive Loss. We expect to record additional non-cash compensation expense in the
future, which may be significant.

Clinical Trial Expense

As part of the process of preparing our consolidated financial statements, we are required to estimate our accrued
expenses.  Our  clinical  trial  accrual  process  is  designed  to  account  for  expenses  resulting  from  our  obligations  under
contracts with vendors, consultants, and CROs and clinical site agreements in connection with conducting clinical trials.
The financial terms of these contracts are subject to negotiations, which vary from contract to contract and may result in
payment flows that do not match the periods over which materials or services are provided to us under such contracts. Our
objective  is  to  reflect  the  appropriate  clinical  trial  expenses  in  our  consolidated  financial  statements  by  matching  the
appropriate  expenses  with  the  period  in  which  services  are  provided  and  efforts  are  expended.  We  account  for  these
expenses according to the progress of the trial as measured by patient progression and the timing of various aspects of the
trial. We determine accrual estimates through financial models that take into account discussion with applicable personnel
and  outside  service  providers  as  to  the  progress  or  state  of  completion  of  trials,  or  the  services  completed.  During  the
course of a clinical trial, we adjust our clinical expense recognition if actual results differ from our estimates. We make
estimates of our accrued expenses as of each balance sheet date in our consolidated financial statements based on the facts
and circumstances known to us at that time. Our clinical trial accrual and prepaid assets are dependent, in part, upon the
receipt  of  timely  and  accurate  reporting  from  CROs  and  other  third-party  vendors.  Although  we  do  not  expect  our
estimates to be materially different from amounts actually incurred, our understanding of the status and timing of services
performed relative to the actual status and timing of services performed may vary and may result in us reporting amounts
that are too high or too low for any particular period.

Recently Issued or Newly Adopted Accounting Pronouncements

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

87

Table of Contents

fiscal  years,  beginning  after  December  15,  2020.  The  Company  adopted  ASU  2019-12  in  the  first  quarter  of  2021.  The
adoption of this update did not have a material impact on the Company’s financial statements and footnote disclosures.

In November 2021, the FASB issued ASU 2021-10, Government Assistance (Topic 832), which requires business
entities  to  disclose  information  about  transactions  with  a  government  that  are  accounted  for  by  applying  a  grant  or
contribution  model  by  analogy.  For  transactions  within  scope,  the  new  standard  requires  the  disclosure  of  information
about the nature of the transaction, including significant terms and conditions, as well as the amounts and specific financial
statement line items affected by the transaction. The new guidance is effective for annual reporting periods beginning after
December  15,  2021.  The  Company  does  not  expect  that  the  adoption  of  this  standard  will  have  an  impact  on  its
consolidated financial statements.

Other  recent  accounting  pronouncements  issued  by  the  FASB,  including  its  Emerging  Issues  Task  Force,  the
American  Institute  of  Certified  Public  Accountants,  and  the  SEC,  did  not  or  are  not  believed  by  management  to  have  a
material impact on the Company’s present or future consolidated financial statement presentation or disclosures.

ITEM 7A.

QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Interest Rate Sensitivity

Our exposure to market risk for changes in interest rates relates primarily to our marketable securities and cash
and cash equivalents. As of December 31, 2021, the fair value of our cash and cash equivalents was approximately $34.9
million.  Additionally,  as  of  December  31,  2021,  Capricor’s  investment  portfolio  was  classified  as  cash  and  cash
equivalents, which consisted primarily of money market funds and bank money market, which included short term U.S.
treasuries, bank savings and checking accounts.

The goal of our investment policy is to place our investments with highly rated credit issuers and limit the amount
of credit exposure. We seek to improve the safety and likelihood of preservation of our invested funds by limiting default
risk and market risk. Our investments may be exposed to market risk due to fluctuation in interest rates, which may affect
our  interest  income  and  the  fair  market  value  of  our  investments,  if  any.  We  will  manage  this  exposure  by  performing
ongoing evaluations of our investments. Due to the short-term maturities, if any, of our investments to date, their carrying
value  has  always  approximated  their  fair  value.  Our  policy  is  to  mitigate  default  risk  by  investing  in  high  credit  quality
securities, and we currently do not hedge interest rate exposure. Due to our policy of making investments in U.S. treasury
securities  with  primarily  short-term  maturities,  we  believe  that  the  fair  value  of  our  investment  portfolio  would  not  be
significantly impacted by a hypothetical 100 basis point increase or decrease in interest rates.

88

Table of Contents

ITEM 8.

FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

CAPRICOR THERAPEUTICS, INC.
INDEX TO FINANCIAL STATEMENTS

Report of Independent Registered Public Accounting Firm (PCAOB ID 468)

Consolidated Balance Sheets

Consolidated Statements of Operations and Comprehensive Loss

Consolidated Statements of Stockholders’ Equity

Consolidated Statements of Cash Flows

Notes to Consolidated Financial Statements

89

Page
90

91

92

93

94

95

 
 
 
 
 
 
 
 
 
 
 
Table of Contents

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Stockholders of
Capricor Therapeutics, Inc. and Subsidiary

Opinion on the Consolidated Financial Statements

We  have  audited  the  accompanying  consolidated  balance  sheets  of  Capricor  Therapeutics,  Inc.  and  Subsidiary  (the
Company) as of December 31, 2021 and 2020, and the related consolidated statements of operations and comprehensive
loss, stockholders’ equity, and cash flows for each of the years in the two-year period ended December 31, 2021, and the
related notes (collectively referred to as the consolidated financial statements). In our opinion, the consolidated financial
statements present fairly, in all material respects, the consolidated financial position of the Company as of December 31,
2021 and 2020, and the consolidated results of its operations and its cash flows for each of the years in the two-year period
ended December 31, 2021, in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These  consolidated  financial  statements  are  the  responsibility  of  the  Company’s  management.  Our  responsibility  is  to
express an opinion on the Company’s consolidated 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 consolidated financial statements are free of material
misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an
audit of its internal control over financial reporting. As part of our 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  consolidated  financial
statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included
examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated financial statements. Our
audits also included evaluating the accounting principles used and significant estimates made by management, as well as
evaluating the overall presentation of the consolidated financial statements. We believe that our 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/ Rose, Snyder & Jacobs LLP
Rose, Snyder & Jacobs LLP

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

Encino, California
March 11, 2022

90

Table of Contents

CURRENT ASSETS

Cash and cash equivalents
Receivables
Prepaid expenses and other current assets

TOTAL CURRENT ASSETS

PROPERTY AND EQUIPMENT, net

OTHER ASSETS

CAPRICOR THERAPEUTICS, INC.
CONSOLIDATED BALANCE SHEETS
DECEMBER 31, 2021 AND 2020

ASSETS

     December 31, 2021     December 31, 2020

$

$

34,885,274
391,750
1,159,937

32,665,874
—
1,011,209

36,436,961

33,677,083

1,795,696

850,847

Intangible assets, net of accumulated amortization of $259,682 and $257,517, respectively
Lease right-of-use assets, net
Other assets

—  

2,821,944
275,722

2,165
—
88,701

TOTAL ASSETS

$

41,330,323

$

34,618,796

LIABILITIES AND STOCKHOLDERS’ EQUITY

CURRENT LIABILITIES

Accounts payable and accrued expenses
Accounts payable and accrued expenses, related party
Note payable, current
Lease liabilities, current

TOTAL CURRENT LIABILITIES

LONG-TERM LIABILITIES
Note payable, net of current
CIRM liability
Lease liabilities, net of current

TOTAL LONG-TERM LIABILITIES

TOTAL LIABILITIES

$

$

3,116,371
599,388
—
417,632

2,715,621
8,972
246,689
—

4,133,391

2,971,282

—
3,376,259
2,452,707

71,471
3,376,259
-

5,828,966

3,447,730

9,962,357

6,419,012

COMMITMENTS AND CONTINGENCIES (NOTE 7)

STOCKHOLDERS’ EQUITY

Preferred stock, $0.001 par value, 5,000,000 shares authorized, none issued and outstanding
Common stock, $0.001 par value, 50,000,000 shares authorized, 24,185,001 and 20,577,123
shares issued and outstanding, respectively
Additional paid-in capital
Accumulated deficit

TOTAL STOCKHOLDERS’ EQUITY

—  

—

24,185
139,404,060
(108,060,279)

20,577
116,216,966
(88,037,759)

31,367,966

28,199,784

TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY

$

41,330,323

$

34,618,796

See accompanying notes to the audited consolidated financial statements.

91

 
 
 
 
 
 
 
 
 
  
 
  
 
 
 
 
  
 
  
 
 
 
  
 
  
 
 
 
 
 
 
 
  
 
  
 
  
 
  
 
 
 
 
 
 
 
 
 
Table of Contents

CAPRICOR THERAPEUTICS, INC.
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS
FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2020

REVENUE
Revenue

TOTAL REVENUE

OPERATING EXPENSES

Research and development
General and administrative

TOTAL OPERATING EXPENSES

LOSS FROM OPERATIONS

OTHER INCOME (EXPENSE)

Other income
Investment income
Forgiveness of debt
Loss on disposal of fixed assets

TOTAL OTHER INCOME (EXPENSE)

Years ended December 31, 
2020
2021

$

244,898

$

310,250

244,898

310,250

13,571,045
7,612,295

8,457,000
5,543,221

21,183,340

14,000,221

(20,938,442)

(13,689,971)

548,207
57,460
318,160
(7,905)

915,922

—
32,943
—
—

32,943

NET LOSS

(20,022,520)

(13,657,028)

OTHER COMPREHENSIVE INCOME (LOSS)
Net unrealized gain on marketable securities

COMPREHENSIVE LOSS

Net loss per share, basic and diluted
Weighted average number of shares, basic and diluted

—  

757

$ (20,022,520)

$ (13,656,271)

$

(0.87)

$

(0.88)

23,089,323

15,571,056

See accompanying notes to the audited consolidated financial statements.

92

    
 
 
 
  
 
  
 
 
 
 
 
 
 
 
 
  
 
  
 
 
 
 
 
 
 
  
 
  
 
 
 
Table of Contents

CAPRICOR THERAPEUTICS, INC.
CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY
FOR THE PERIOD FROM DECEMBER 31, 2019 THROUGH DECEMBER 31, 2021

COMMON STOCK
     SHARES     AMOUNT    

ADDITIONAL PAID- COMPREHENSIVE ACCUMULATED STOCKHOLDERS'

IN CAPITAL

     INCOME  (LOSS)     

DEFICIT

EQUITY 

OTHER

TOTAL

Balance at
December 31, 2019 

Issuance of
common stock, net
of fees

Exercise of pre-
funded common
stock warrants

Exercise of
common warrants

Issuance of shares
in abeyance

Stock-based
compensation

Stock options
exercised

Unrealized gain on
marketable
securities

5,227,398

$

5,227

$

81,215,647

$

(757) $

(74,380,731) $

6,839,386

4,173,478

4,174

27,338,895

—  

—  

27,343,069

3,158,304

3,158

—

—

—

3,158

4,417,219

4,417

5,680,943

—  

—  

5,685,360

3,555,500

3,556

(3,556)

—

—

—

—  

—  

1,952,679

—  

—  

1,952,679

45,224

—

45

—

32,358

—  

—  

32,403

—

—  

757

—

757

—  

(13,657,028)

(13,657,028)

Net loss

—  

—  

Balance at
December 31, 2020

Issuance of
common stock, net
of fees

Exercise of
common warrants

Stock-based
compensation

Stock options
exercised

  20,577,123

$ 20,577

$

116,216,966

$

— $

(88,037,759) $

28,199,784

3,566,349

3,566

20,170,882

—  

—  

20,174,448

20,391

20

22,410

—

—

22,430

—  

—  

2,965,692

—  

—  

2,965,692

21,138

22

28,110

—

—

28,132

Net loss

—  

—  

—  

—  

(20,022,520) $

(20,022,520)

Balance at
December 31, 2021

  24,185,001

$ 24,185

$

139,404,060

$

— $

(108,060,279) $

31,367,966

See accompanying notes to the audited consolidated financial statements.

93

    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table of Contents

CAPRICOR THERAPEUTICS, INC.
CONSOLIDATED STATEMENTS OF CASH FLOWS
FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2020

Cash flows from operating activities:

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

Loss on disposal of fixed assets
Depreciation and amortization
Stock-based compensation
Forgiveness of debt
Non-cash lease expense
Change in assets - (increase) decrease:

Receivables
Prepaid expenses and other current assets
Other assets

Change in liabilities - increase (decrease):
Accounts payable and accrued expenses
Accounts payable and accrued expenses, related party
Operating lease liabilities

Net cash used in operating activities

Cash flows from investing activities:
Purchase of marketable securities
Proceeds from sales and maturities of marketable securities
Purchases of property and equipment

Net cash provided by (used in) investing activities

Cash flows from financing activities:

Net proceeds from sale of common stock
Proceeds from note payable
Proceeds from exercise of stock awards

Net cash provided by financing activities

Net increase in cash and cash equivalents

Cash and cash equivalents balance at beginning of period

Years ended December 31, 
2020
2021

$ (20,022,520)

$ (13,657,028)

7,905
245,697
2,965,692
(318,160)
129,726

(391,750)
(148,728)
(187,021)

—
143,890
1,952,679
—
—

87,968
(439,827)
30,907

400,750
590,416
(81,331)
(16,809,324)

1,839,944
(13,343)
—
(10,054,810)

—  
—  

(1,196,286)
(1,196,286)

(6,130,193)
12,117,000
(547,601)
5,439,206

20,174,448
—
50,562
20,225,010

27,343,069
318,160
5,720,921
33,382,150

2,219,400

28,766,546

32,665,874

3,899,328

Cash and cash equivalents balance at end of period

$

34,885,274

$

32,665,874

Supplemental disclosures of cash flow information:

Interest paid in cash
Income taxes paid in cash

$
$

— $
— $

—
—

See accompanying notes to the audited consolidated financial statements.

94

    
 
  
 
  
 
 
 
 
 
  
 
  
 
 
 
 
 
 
 
  
 
  
 
 
 
 
 
  
 
  
 
 
 
 
 
 
 
  
 
  
 
 
 
 
 
 
 
 
 
 
 
  
 
  
Table of Contents

CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2021 AND 2020

1.

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Description of Business

Capricor  Therapeutics,  Inc.,  a  Delaware  corporation  (referred  to  herein  as  “Capricor  Therapeutics”  or  the
“Company” or “we”), is a biotechnology company focused on the development of transformative cell and exosome-based
therapeutics for the treatment and prevention of a broad spectrum of diseases. Capricor, Inc. (“Capricor”), a wholly-owned
subsidiary of Capricor Therapeutics, was founded in 2005 as a Delaware corporation based on the innovative work of its
founder,  Eduardo  Marbán,  M.D.,  Ph.D.  After  completion  of  a  merger  between  Capricor  and  a  subsidiary  of  Nile
Therapeutics, Inc., a Delaware corporation (“Nile”), on November 20, 2013, Capricor became a wholly-owned subsidiary
of  Nile  and  Nile  formally  changed  its  name  to  Capricor  Therapeutics,  Inc.  Capricor  Therapeutics,  together  with  its
subsidiary, Capricor, has multiple active drug and vaccine candidates in various stages of development.

Basis of Consolidation

Our consolidated financial statements include the accounts of the Company and our wholly-owned subsidiary. All

intercompany transactions have been eliminated in consolidation.

Reclassification

Certain reclassification of prior period amounts has been made to conform to the current year presentation.

Liquidity

The  Company  has  historically  financed  its  research  and  development  activities  as  well  as  operational  expenses
from equity financings, government grants, a payment from a former collaboration partner, a loan award and a grant from
the California Institute for Regenerative Medicine (“CIRM”).

Cash  and  cash  equivalents  as  of  December  31,  2021  were  approximately  $34.9  million,  compared  to
approximately $32.7 million as of December 31, 2020. The Company has entered into a Common Stock Sales Agreement
with H.C. Wainwright & Co. LLC (“Wainwright”) to create at-the-market equity programs under which the Company from
time  to  time  offered  and  sold  shares  of  its  common  stock,  par  value  $0.001  per  share  (see  Note  3  –  “Stockholders’
Equity”).

The  Company’s  principal  uses  of  cash  are  for  research  and  development  expenses,  general  and  administrative

expenses, capital expenditures and other working capital requirements.

The Company’s future expenditures and capital requirements may be substantial and will depend on many factors,

including, but not limited to, the following:

● the timing and costs associated with its research and development activities, clinical trials and preclinical studies;
● the timing and costs associated with the manufacturing of its product candidates;
● the timing and costs associated with commercialization of its product candidates;
● the number and scope of its research programs; and
● the costs involved in prosecuting and enforcing patent claims and other intellectual property rights.

The  Company’s  options  for  raising  additional  capital  include  potentially  seeking  additional  financing  primarily
from, but not limited to, the sale and issuance of equity or debt securities, the licensing or sale of its technology and other
assets, potential partnering opportunities, and from government grants.

The Company will require substantial additional capital to fund its operations, in particular if it elects to expand
its clinical programs as contemplated by its current business plan. The Company cannot provide assurances that financing
will be available when and as needed or that, if available, financing will be available on favorable or acceptable terms. If
the Company is unable to obtain additional financing when and if required, it would have a material adverse effect on the
Company’s business and results of operations. The Company would likely need to delay, curtail or terminate all or portions

95

Table of Contents

CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2021 AND 2020

of its clinical trial programs. To the extent the Company issues additional equity securities, its existing stockholders would
experience substantial dilution.

Business Uncertainty Related to the Coronavirus

The COVID-19 pandemic has presented a substantial public health and economic challenge around the world. Our
business operations and financial condition and results have been impacted to varying degrees, and we expect the impact
will continue in future quarters.

We  are  continuing  to  assess  and  plan  our  development  for  the  ongoing  and  potential  impact  of  the  COVID-19
pandemic on our business, operations and financial condition and results. Despite careful tracking and planning, however,
we  are  unable  to  accurately  predict  the  extent  of  the  impact  of  the  pandemic  on  our  business,  results  of  operations  and
financial condition due to the uncertainty of future developments involving the pandemic and its impact on our employees
and operations. The full extent to which the COVID-19 pandemic will directly or indirectly impact our business, results of
operations and financial condition will depend on future developments that are highly uncertain and cannot be accurately
predicted,  including  new  information  that  may  emerge  concerning  COVID-19,  the  actions  taken  to  contain  it  or  treat  its
impact and the economic impact on local, regional, national and international markets.

In addition, there may be risks to the Company’s ability to obtain financing from other sources due to the impact
of the coronavirus.  There could be other financial impacts on our business due to the coronavirus, the specifics of which
are unknown at this time.

In  light  of  uncertainties  due  to  COVID-19  and  its  economic  and  other  impacts  and  to  uncertainties  around  the
timing and availability of grant disbursements, the loss of revenue from the delays of the REGRESS and ALPHA trials as
well as any potential equity and debt financings, the Company applied for a loan under the Small Business Administration
(the  “SBA”)  Paycheck  Protection  Program  of  the  Coronavirus  Aid,  Relief  and  Economic  Security  Act  of  2020  (the
“CARES Act”). On April 29, 2020, the Company was approved and received a loan of $318,160 (the “Loan”) under the
SBA Paycheck Protection Program of the CARES Act (see Note 2 – “Note Payable”).

The Employee Retention Credit (“ERC”), a credit against certain payroll taxes allowed to an eligible employer for
qualifying wages, was established by the CARES Act. The Company recorded $548,207 in ERC as other income for the
year ended December 31, 2021, of which $356,997 is recorded as a receivable as of December 31, 2021. The Company
may submit for additional credits under the CARES Act in the future, as applicable.

Use of Estimates

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities
at the date of the consolidated financial statements. Estimates also affect the reported amounts of revenues and expenses
during  the  reporting  period.  The  most  sensitive  estimates  relate  to  the  assumptions  used  to  estimate  stock-based
compensation expense. Management uses its historical records and knowledge of its business in making these estimates.
Accordingly, actual results may differ from these estimates.

Cash and Cash Equivalents

The Company considers all highly liquid investments with a maturity of less than 30 days at the date of purchase

to be cash equivalents.

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. Realized gains and losses on the sale of debt and equity securities are
determined using the specific identification method. Unrealized gains and losses on available-for-sale securities are

96

Table of Contents

CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2021 AND 2020

excluded from net income (loss) and reported in accumulated other comprehensive income (loss) as a separate component
of stockholders’ equity.

Property and Equipment

Property  and  equipment  are  stated  at  cost.  Repairs  and  maintenance  costs  are  expensed  in  the  period  incurred.
Depreciation  is  computed  using  the  straight-line  method  over  the  related  estimated  useful  life  of  the  asset,  which  such
estimated useful lives range from five to seven years. Leasehold improvements are depreciated on a straight-line basis over
the shorter of the useful life of the asset or the lease term. Depreciation was $243,532 and $139,560 for the years ended
December 31, 2021 and 2020, respectively.

Property and equipment, net consisted of the following:

Furniture and fixtures
Laboratory equipment
Leasehold improvements

Less accumulated depreciation
Property and equipment, net

Intangible Assets

     December 31,       December 31, 

2021
$
43,123
  2,475,543
33,742
  2,552,408
(756,712)
$ 1,795,696

2020
$
48,676
  1,473,708
47,043
  1,569,427
(718,580)
850,847

$

Amounts  attributable  to  intellectual  property  consist  primarily  of  the  costs  associated  with  the  acquisition  of
certain  technologies,  patents,  pending  patents  and  related  intangible  assets  with  respect  to  research  and  development
activities. Certain intellectual property assets are stated at cost and amortized on a straight-line basis over the respective
estimated useful lives of the assets ranging from five to fifteen years. Other intellectual property is expensed as incurred.
Total  amortization  expense  was  $2,165  and  $4,330  for  the  years  ended  December  31,  2021  and  2020,  respectively.  All
capitalized intellectual property was fully amortized as of September 30, 2021.

The  Company  reviews  goodwill  and  intangible  assets  at  least  annually  for  possible  impairment.  Goodwill  and
intangible assets are reviewed for possible impairment between annual tests if an event occurs or circumstances change that
would  more  likely  than  not  reduce  the  fair  value  of  the  reporting  unit  below  its  carrying  value.  No  impairment  was
recorded for the years ended December 31, 2021 and 2020.

Long-Lived Assets

The  Company  accounts  for  the  impairment  and  disposition  of  long-lived  assets  in  accordance  with  guidance
issued  by  the  FASB.  Long-lived  assets  to  be  held  and  used  are  reviewed  for  events  or  changes  in  circumstances  that
indicate  that  their  carrying  value  may  not  be  recoverable,  or  annually.  No  impairment  related  to  long-lived  assets  was
recorded for the years ended December 31, 2021 and 2020.

Leases

ASC Topic 842, “Leases” (“ASC 842”), as adopted in the first quarter of 2019, requires lessees to recognize most
leases on the balance sheet with a corresponding right-to-use asset (“ROU asset”). ROU assets represent the Company’s
right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease
payments arising from the lease. The assets and lease liabilities are recognized at the lease commencement date based on
the estimated present value of fixed lease payments over the lease term. ROU assets are evaluated for impairment using the
long-lived assets impairment guidance.

Leases  will  be  classified  as  financing  or  operating,  which  will  drive  the  expense  recognition  pattern.  The

Company elects to exclude short-term leases if and when the Company has them.

97

    
    
 
 
 
 
Table of Contents

CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2021 AND 2020

The Company leases office and laboratory space, all of which are operating leases (see Note 7 - “Commitments
and Contingencies”). Most leases include the option to renew and the exercise of the renewal options is at the Company’s
sole discretion. Options to renew a lease are not included in the Company’s assessment unless there is reasonable certainty
that  the  Company  will  renew.  In  addition,  the  Company’s  lease  agreements  generally  do  not  contain  any  residual  value
guarantees or restrictive covenants.

The interest rate implicit in lease contracts is typically not readily determinable. As a result, the Company utilizes
its incremental borrowing rate, which reflects the fixed rate at which the Company could borrow on a collateralized basis
the amount of the lease payments in the same currency, for a similar term, in a similar economic environment.

For real estate leases, the Company has elected the practical expedient under ASC 842 to account for the lease and
non-lease components together for existing classes of underlying assets and allocates the contract consideration to the lease
component only. This practical expedient is not elected for manufacturing facilities and equipment embedded in product
supply arrangements.

Revenue Recognition

The company applies ASU 606, Revenue from Contracts with Customers, for all contracts.

Government Research Grants

Generally,  government  research  grants  that  provide  funding  for  research  and  development  activities  are
recognized as income when the related expenses are incurred, as applicable. Because the terms of the grant award from
CIRM (the “CIRM Award”) allow Capricor to elect to convert the grant into a loan after the end of the project period, the
CIRM Award is being classified as a liability rather than income (see Note 6 - “Government Grant Awards”). Grant income
is due upon submission of a reimbursement request. The transaction price varies for grant income based on the expenses
incurred under the awards.

Miscellaneous Income

Revenue is recognized in connection with the delivery of doses which were developed as part of our past R&D
efforts. Income is recorded when the Company has satisfied the obligations as identified in the contracts with the customer
(see Note 9 – “Related Party Transactions”). Miscellaneous income is due upon billing. Miscellaneous income is based on
contracts with fixed transaction prices.

Income Taxes

Income taxes are recognized for the amount of taxes payable or refundable for the current year and deferred tax
liabilities  and  assets  are  recognized  for  the  future  tax  consequences  of  transactions  that  have  been  recognized  in  the
Company’s financial statements or tax returns. A valuation allowance is provided when it is more likely than not that some
portion or the entire deferred tax asset will not be realized.

The  Company  uses  guidance  issued  by  the  FASB  that  clarifies  the  accounting  for  uncertainty  in  income  taxes
recognized  in  an  enterprise’s  financial  statements  and  prescribes  a  recognition  threshold  of  more  likely  than  not  and  a
measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken
in a tax return. In making this assessment, a company must determine whether it is more likely than not that a tax position
will  be  sustained  upon  examination,  based  solely  on  the  technical  merits  of  the  position,  and  must  assume  that  the  tax
position will be examined by taxing authorities.

As  of  December  31,  2021,  the  Company  had  federal  net  operating  loss  carryforwards  of  approximately  $124.3
million, available to reduce future taxable income, of which $76.1 million will begin to expire in 2027. The post December
31,  2017  net  operating  losses  generated  of  $48.2  million  will  carryforward  indefinitely,  but  may  be  subject  to  an  80%
limitation  upon  utilization.  As  of  December  31,  2021,  the  Company  had  state  net  operating  loss  carryforwards  of
approximately $121.1 million, available to reduce future taxable income, which will begin to expire in 2028. Utilization of
these net operating losses could be limited under Section 382 of the Internal Revenue Code of 1986, as amended (the

98

Table of Contents

CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2021 AND 2020

“Code”), and similar state laws based on ownership changes and the value of the Company’s stock. Additionally, currently,
the Company has approximately $1.4 million of federal research and development credits and approximately $3.4 million
of  federal  orphan  drug  credits,  available  to  offset  future  taxable  income.  These  federal  research  and  development  and
orphan drug credits begin to expire in 2027 and 2035, respectively.

Under Section 382 of the Code, the Company’s ability to utilize NOL carryforwards or other tax attributes, such
as  federal  tax  credits,  in  any  taxable  year  may  be  limited  if  the  Company  has  experienced  an  “ownership  change.”
Generally, a Section 382 ownership change occurs if one or more stockholders or groups of stockholders who owns at least
5%  of  a  corporation’s  stock  increases  its  ownership  by  more  than  50  percentage  points  over  its  lowest
ownership percentage within a specified testing period. Similar rules may apply under state tax laws. We have experienced
an  ownership  change  that  we  believe  under  Section  382  of  the  Code  will  result  in  limitation  in  our  ability  to  utilize  net
operating  losses  and  credits.  In  addition,  the  Company  may  experience  future  ownership  changes  as  a  result  of  future
offerings  or  other  changes  in  ownership  of  its  stock.  As  a  result,  the  amount  of  the  NOLs  and  tax  credit  carryforward
presented  in  the  financial  statement  could  be  limited  and  may  expire  unutilized.  The  Company’s  net  operating  loss
carryforwards are subject to Internal Revenue Service (“IRS”) examination until they are fully utilized and such tax years
are closed.

The  Company’s  policy  is  to  include  interest  and  penalties  related  to  unrecognized  tax  benefits  in  income  tax
expense. The Company incurred no interest or penalties for the years ended December 31, 2021 and 2020. The Company
files income tax returns with the IRS and the California Franchise Tax Board.

Research and Development

Costs  relating  to  the  design  and  development  of  new  products  are  expensed  as  research  and  development  as
incurred  in  accordance  with  Financial  Accounting  Standards  Board  (“FASB”)  ASC  730-10,  Research  and  Development.
Research and development costs amounted to approximately $13.6 million and $8.5 million for the years ended December
31, 2021 and 2020, respectively.

Comprehensive Income (Loss)

Comprehensive  income  (loss)  generally  represents  all  changes  in  stockholders’  equity  during  the  period  except
those  resulting  from  investments  by,  or  distributions  to,  stockholders.  The  Company’s  comprehensive  loss  was
approximately  $20.0  million  and  $13.7  million  for  the  years  ended  December  31,  2021  and  2020,  respectively.  The
Company’s  other  comprehensive  income  (loss)  is  related  to  a  net  unrealized  gain  (loss)  on  marketable  securities.  For
the  years  ended  December  31,  2021  and  2020,  the  Company’s  other  comprehensive  income  was  zero  and  $757,
respectively.

Clinical Trial Expense

As part of the process of preparing our consolidated financial statements, we are required to estimate our accrued
expenses.  Our  clinical  trial  accrual  process  is  designed  to  account  for  expenses  resulting  from  our  obligations  under
contracts  with  vendors,  consultants,  and  contract  research  organizations  (“CROs”),  and  clinical  site  agreements  in
connection  with  conducting  clinical  trials.  The  financial  terms  of  these  contracts  are  subject  to  negotiations,  which  vary
from contract to contract and may result in payment flows that do not match the periods over which materials or services
are provided to us under such contracts. Our objective is to reflect the appropriate clinical trial expenses in our consolidated
financial statements by matching the appropriate expenses with the period in which services are provided and efforts are
expended. We account for these expenses according to the progress of the trial as measured by patient progression and the
timing  of  various  aspects  of  the  trial.  We  determine  accrual  estimates  through  financial  models  that  take  into  account
discussion with applicable personnel and outside service providers as to the progress or state of completion of trials, or the
services completed. During the course of a clinical trial, we adjust our clinical expense recognition if actual results differ
from our estimates. We make estimates of our accrued expenses as of each balance sheet date in our consolidated financial
statements based on the facts and circumstances known to us at that time. Our clinical trial accrual and prepaid assets are
dependent, in part, upon the receipt of timely and accurate reporting from CROs and other third-party vendors. Although
we do not expect our estimates to be materially different from amounts actually incurred, our understanding of the status

99

Table of Contents

CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2021 AND 2020

and timing of services performed relative to the actual status and timing of services performed may vary and may result in
us reporting amounts that are too high or too low for any particular period.

Stock-Based Compensation

The Company accounts for stock-based employee compensation arrangements in accordance with guidance issued
by  the  FASB,  which  requires  the  measurement  and  recognition  of  compensation  expense  for  all  share-based  payment
awards made to employees, consultants, and directors based on estimated fair values.

The Company estimates the fair value of stock-based compensation awards on the date of grant using an option-
pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as an expense over the
requisite service periods in the Company’s statements of operations and comprehensive loss. The Company estimates the
fair  value  of  stock-based  compensation  awards  using  the  Black-Scholes  model.  This  model  requires  the  Company  to
estimate the expected volatility and value of its common stock and the expected term of the stock options, all of which are
highly complex and subjective variables. The variables take into consideration, among other things, actual and projected
stock  option  exercise  behavior.  For  employees  and  directors,  the  expected  life  was  calculated  based  on  the  simplified
method as described by the SEC Staff Accounting Bulletin No. 110, Share-Based Payment. For other service providers, the
expected life was calculated using the contractual term of the award. The Company’s estimate of expected volatility was
based on the historical stock price of the Company. The Company has selected a risk-free rate based on the implied yield
available on U.S. Treasury securities with a maturity equivalent to the expected term of the options.

Basic and Diluted Loss per Share

The  Company  reports  earnings  per  share  in  accordance  with  FASB  ASC  260-10,  Earnings  per  Share.  Basic
earnings (loss) per share is computed by dividing income (loss) available to common stockholders by the weighted-average
number of shares of common stock outstanding during the period. Diluted earnings (loss) per share is computed similarly
to basic earnings (loss) per share except that the denominator is increased to include the number of additional shares of
common  stock  that  would  have  been  outstanding  if  the  potential  shares  of  common  stock  had  been  issued  and  if  the
additional shares of common stock were dilutive. The components of basic and diluted earnings (loss) per share were as
follows:

Numerator
Net loss

Denominator

    December 31, 2021     December 31, 2020

$ (20,022,520) $

(13,657,028)

Weighted-average number of shares of common stock outstanding
Dilutive effect of stock options

23,089,323

—  

15,571,056
—

Common stock and common stock equivalents used for diluted loss per share

23,089,323

15,571,056

For  the  years  ended  December  31,  2021  and  2020,  warrants  and  options  to  purchase  3,899,606  and  2,488,046
shares  of  common  stock,  respectively,  have  been  excluded  from  the  computation  of  potentially  dilutive  securities.
Potentially  dilutive  common  shares,  which  primarily  consist  of  stock  options  issued  to  employees,  consultants,  and
directors as well as warrants issued, have been excluded from the diluted loss per share calculation because their effect is
anti-dilutive. Because the impact of these items is anti-dilutive during periods of net loss, there was no difference between
basic and diluted loss per share for the years ended December 31, 2021 and 2020.

100

 
 
 
 
 
Table of Contents

Fair Value Measurements

CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2021 AND 2020

Assets and liabilities recorded at fair value in the balance sheet are categorized based upon the level of judgment

associated with the inputs used to measure their fair value. The categories are as follows:

Level Input:

Level I

Level II

Level III

Input Definition:

Inputs  are  unadjusted,  quoted  prices  for  identical  assets  or  liabilities  in  active  markets  at  the
measurement date. 
Inputs,  other  than  quoted  prices  included  in  Level  I,  that  are  observable  for  the  asset  or  liability
through corroboration with market data at the measurement date.
Unobservable inputs that reflect management’s best estimate of what market participants would use in
pricing the asset or liability at the measurement date.

Carrying amounts reported in the balance sheet of cash and cash equivalents, receivables, accounts payable and
accrued  expenses  approximate  fair  value  due  to  their  relatively  short  maturity.  The  carrying  amounts  of  the  Company’s
marketable  securities  are  based  on  market  quotations  from  national  exchanges  at  the  balance  sheet  date.  Interest  and
dividend  income  are  recognized  separately  on  the  income  statement  based  on  classifications  provided  by  the  brokerage
firm holding the investments. The fair value of borrowings is not considered to be significantly different from its carrying
amount because the stated rates for such debt reflect current market rates and conditions.

Recent Accounting Pronouncements

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 adopted ASU 2019-12 in the first quarter of 2021. The adoption
of this update did not have a material impact on the Company’s financial statements and footnote disclosures.

In November 2021, the FASB issued ASU 2021-10, Government Assistance (Topic 832), which requires business
entities  to  disclose  information  about  transactions  with  a  government  that  are  accounted  for  by  applying  a  grant  or
contribution  model  by  analogy.  For  transactions  within  scope,  the  new  standard  requires  the  disclosure  of  information
about the nature of the transaction, including significant terms and conditions, as well as the amounts and specific financial
statement line items affected by the transaction. The new guidance is effective for annual reporting periods beginning after
December  15,  2021.  The  Company  does  not  expect  that  the  adoption  of  this  standard  will  have  an  impact  on  its
consolidated financial statements.

Other  recent  accounting  pronouncements  issued  by  the  FASB,  including  its  Emerging  Issues  Task  Force,  the
American  Institute  of  Certified  Public  Accountants,  and  the  SEC,  did  not  or  are  not  believed  by  management  to  have  a
material impact on the Company’s present or future consolidated financial statement presentation or disclosures.

2. NOTE PAYABLE

Paycheck Protection Program Loan

In  the  second  quarter  of  2020,  Capricor  applied  to  City  National  Bank  ("CNB")  under  the  SBA  Paycheck
Protection  Program  of  the  CARES  Act  for  the  Loan  in  the  amount  of  $318,160.  The  Loan  was  approved  and  Capricor
received  the  Loan  proceeds,  which  were  used  for  covered  payroll  costs  in  accordance  with  the  relevant  terms  and
conditions of the CARES Act.

The Loan, which took the form of a promissory note issued by Capricor (the "Promissory Note"), had a two-year
term, was set to mature on April 29, 2022, and was to bear interest at a rate of 1.0% per annum. Monthly principal and
interest payments, less the amount of any potential forgiveness, were to commence 10 months after the end of the covered
period for the borrower's loan forgiveness (either 8 or 24 weeks). Loan payments were to be deferred for borrowers who
apply for loan forgiveness until SBA remits the borrower's loan forgiveness amount to the lender. Capricor did not provide

101

    
 
 
 
 
 
 
Table of Contents

CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2021 AND 2020

any collateral or guarantees for the Loan, nor did Capricor pay any facility charge to obtain the Loan. The Promissory Note
provided for customary events of default, including, among others, those relating to failure to make payment, bankruptcy,
breaches of representations and material adverse events. Capricor had the right to prepay the principal of the Loan at any
time without incurring any prepayment charges.

The Company submitted a loan forgiveness application to CNB in the first quarter of 2021. The Company was
notified in April 2021 by the SBA that the Loan was forgiven. The Company recognized a gain on forgiveness of the full
amount in 2021.  

3. STOCKHOLDERS’ EQUITY

ATM Programs and Other Offerings

The  Company  has  established  multiple  “at-the-market”  (“ATM”),  programs  pursuant  to  a  Common  Stock  Sales
Agreement with Wainwright by which Wainwright sold and may continue to sell our common stock at the market prices
prevailing at the time of sale. Wainwright is entitled to compensation for its services at a commission rate of 3.0% of the
gross sales price per share of common stock sold plus reimbursement of certain expenses.  These programs are referred to
below as the “May 2020 ATM Program” and the “June 2021 ATM Program” based on when each program was initiated. In
addition, the Company completed a warrant inducement offer in March 2020.

May 2020 ATM Program

On May 4, 2020, the Company initiated the May 2020 ATM Program. The Company filed the May 2020 ATM
with an aggregate offering price of up to $40.0 million. From May 4, 2020 through June 21, 2021, the Company sold an
aggregate of 6,027,852 shares of common stock under the May 2020 ATM Program at an average price of approximately
$6.15  per  share  for  gross  proceeds  of  approximately  $37.1  million.  The  Company  paid  cash  commissions  on  the  gross
proceeds, plus reimbursement of expenses to Wainwright, as well as legal and accounting fees in the aggregate amount of
approximately  $1.2  million.  As  of  June  21,  2021,  the  May  2020  ATM  Program  expired  and  was  replaced  with  the  June
2021 ATM Program described below.

June 2021 ATM Program

On June 21, 2021, the Company initiated the June 2021 ATM Program. The Company filed the June 2021 ATM
with an aggregate offering price of up to $75.0 million. From June 21, 2021 through December 31, 2021, the Company
sold  an  aggregate  of  1,267,475  shares  of  common  stock  under  the  June  2021  ATM  Program  at  an  average  price  of
approximately $5.89 per share for gross proceeds of approximately $7.5 million. The Company paid cash commissions on
the gross proceeds, plus reimbursement of expenses to Wainwright, as well as legal and accounting fees in the aggregate
amount of approximately $0.3 million.  

March 2020 Warrant Inducement

On March 25, 2020, the Company entered into a letter agreement (the “Exercise Agreement”) with a holder (the
“Exercising  Holder”)  of  then  outstanding  warrants  to  purchase  Common  Stock  (the  “Prior  Warrants”).  Pursuant  to  the
Exercise Agreement, in connection with the exercise by the Exercising Holder of the remaining 4,000,000 Prior Warrants
held by the Exercising Holder which had not been previously exercised, the Company agreed to issue 4,000,000 additional
warrants (the “New Warrants”) to purchase Common Stock. The Prior Warrants had a per share exercise price of $1.10, and
pursuant to the Exercise Agreement, the Exercising Holder agreed to pay $1.225 per share to cover both the exercise price
of  the  Prior  Warrants  and  a  $0.125  per  share  purchase  price  for  the  New  Warrants.  The  New  Warrants  have  an  exercise
price  of  $1.27  per  share.  A  total  of  724,500  shares  were  issued  to  the  Exercising  Holder,  with  the  remaining  3,275,500
shares  being  held  in  abeyance  until  such  time  as  it  would  not  result  in  the  Exercising  Holder  exceeding  its  beneficial
ownership limitation of 4.99% of the Company’s outstanding common stock. In the second quarter of 2020, the Company
issued all shares that were being held in abeyance.

The  New  Warrants  and  the  shares  of  Common  Stock  issuable  upon  the  exercise  of  the  New  Warrants  were  not
registered under the Securities Act of 1933, as amended (the “Securities Act”), and were offered pursuant to the exemption

102

Table of Contents

CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2021 AND 2020

provided  in  Section  4(a)(2)  under  the  Securities  Act  or  Rule  506(b)  promulgated  thereunder.  The  New  Warrants  were
exercisable immediately upon issuance, and have a term of exercise of 5 1/2 years.  

The exercise of Prior Warrants by the Exercising Holder generated gross proceeds of approximately $4.9 million.
Fees  paid  in  conjunction  with  the  Exercise  Agreement,  which  included  placement  agent  commissions,  legal  costs,  and
other  offering  expenses,  amounted  to  approximately  $0.4  million.  In  connection  with  the  Exercise  Agreement,  certain
employees of the placement agent were issued new warrants (the “Placement Agent Warrants”) to purchase an aggregate of
200,000 shares of common stock. The Placement Agent Warrants have an exercise price of $1.5313 per share and expire in
March  2025.  The  holders  of  each  of  the  New  Warrants  and  of  the  Placement  Agent  Warrants  had  the  option  to  make  a
cashless exercise of such warrant if no resale registration statement covering the shares of the Company’s Common Stock
underlying such warrant is effective after six months. On May 7, 2020, the Company filed a resale registration statement on
Form S-3 for the shares underlying the New Warrants and Placement Agent Warrants, and that resale registration statement
was declared effective by the SEC on May 19, 2020. As of December 31, 2021, 65,000 Placement Agent Warrants and no
New Warrants remained outstanding.

Outstanding Shares

At December 31, 2021, the Company had 24,185,001 shares of common stock issued and outstanding.

4. STOCK AWARDS, WARRANTS AND OPTIONS

Warrants

The following table summarizes all warrant activity for the years ended December 31, 2021 and 2020:

Outstanding at January 1, 2020
Granted
Exercised
Outstanding at December 31, 2020
Exercised
Outstanding at December 31, 2021

     Warrants

     Exercise Price

Weighted Average

7,501,696
4,200,000
(11,575,523)
126,173
(20,391)
105,782

$

$

$

0.65
1.28
0.87
1.32
1.10
1.37

The following table summarizes all outstanding warrants to purchase shares of the Company’s common stock:

Warrants Outstanding

Type

     Grant Date     

December 31,  December 31,  Exercise Price
2020

     per Share

2021

Expiration
Date

Common Warrants
Common Warrants

12/19/2019
3/27/2020

40,782  
65,000  

105,782

61,173
65,000
126,173

$
$

1.10
1.5313

12/19/2024
3/27/2025

Stock Options

The Company’s Board of Directors (the “Board”) has approved five stock option plans: (i) the 2006 Stock Option
Plan,  (ii)  the  2012  Restated  Equity  Incentive  Plan  (which  superseded  the  2006  Stock  Option  Plan)  (the  “2012  Plan”),
(iii) the 2012 Non-Employee Director Stock Option Plan (the “2012 Non-Employee Director Plan”), (iv) the 2020 Equity
Incentive Plan (the “2020 Plan”), and (v) the 2021 Equity Incentive Plan (the “2021 Plan”).

In September 2012, the Board approved the 2012 Non-Employee Director Plan, which authorized 269,731 shares
of common stock, reserved for issuance of non-qualified options to members of the Board who are not employees of the
Company.

103

 
 
 
    
    
Table of Contents

CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2021 AND 2020

In November 2012, the Board approved the 2012 Plan, which superseded the 2006 Stock Option Plan. Under the
2012 Plan, the Company may grant stock options, stock appreciation rights, restricted stock awards, and performance/unit
share  awards  to  employees,  consultants  and  other  service  providers.  Pursuant  to  the  2012  Plan,  inclusive  of  annual
evergreen  provisions  and  amendments,  the  Company  is  authorized  to  issue  710,142  shares  of  common  stock  under  the
2012 Plan.

In  June  2020,  the  Company’s  stockholders  approved  the  2020  Equity  Incentive  Plan  (the  “2020  Plan”),  which
authorized 2,500,000 shares of common stock to be issued and allows for the grant of stock options as well as other forms
of  equity-based  compensation.    Pursuant  to  the  “evergreen”  provision,  on  January  1,  2021,  823,084  shares  were  added
under the 2020 Plan. Upon approval of the 2021 Plan on June 11, 2021, no new shares have been or will be added to the
share reserve under the 2020 Plan pursuant to its “evergreen” provisions.

In  June  2021,  the  Company’s  stockholders  approved  the  2021  Plan,  which  authorized  3,500,000  shares  of
common stock reserved under the 2021 Plan for the issuance of stock awards.  The number of shares available for issuance
under the 2021 Plan shall be automatically increased on January 1 of each year, commencing with January 1, 2022, by an
amount equal to 5% of the outstanding shares of Common Stock as of the last day of the immediately preceding fiscal year.
On January 1, 2022, 1,209,250 shares were added under the 2021 Plan.

As  of  December  31,  2021,  3,869,682  options  remain  available  for  future  issuance  under  the  respective  stock

option plans.

Each of the Company’s stock option plans are administered by the Board, or the compensation committee of the
Board, which determines the recipients and types of awards to be granted, as well as the number of shares subject to the
awards, the exercise price and the vesting schedule. Each stock option granted will be designated in the award agreement
as either an incentive stock option or a nonstatutory stock option. Notwithstanding such designation, however, to the extent
that the aggregate fair market value of the shares with respect to which incentive stock options are exercisable for the first
time by the participant during any calendar year (under all plans of the Company and any parent or subsidiary) exceeds
$100,000, such options will be treated as nonstatutory stock options. Stock options are granted with an exercise price equal
to the closing price of the Company’s common stock on the date of grant, and generally vest over a period of one to four
years. The term of stock options granted under each of the plans cannot exceed ten years.

The estimated weighted average fair value of the options granted during 2021 and 2020 were approximately $3.45

and $3.93 per share, respectively.

The Company estimates the fair value of each option award using the Black-Scholes option-pricing model. The
Company used the following assumptions to estimate the fair value of stock options issued in the years ended December
31, 2021 and 2020:

Expected volatility
Expected term
Dividend yield
Risk-free interest rates

    December 31, 2021     December 31, 2020  
104% - 124 %
5 - 6 years

123% - 124 %  
6 years  

0 %  
0.5 - 1.1 %  

0 %
0.4 - 1.5 %

Employee and non-employee stock-based compensation expense was as follows:

General and administrative
Research and development
Total

2021

2020

$

$

2,566,883
398,809
2,965,692

$

$

1,705,477
247,202
1,952,679

104

 
 
 
 
 
 
Table of Contents

CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2021 AND 2020

The Company does not recognize an income tax benefit as the Company believes that an actual income tax benefit
may not be realized. For non-qualified stock options, the loss creates a timing difference, resulting in a deferred tax asset,
which is fully reserved by a valuation allowance.

Common  stock,  stock  options  or  other  equity  instruments  issued  to  non-employees  (including  consultants)  as
consideration  for  goods  or  services  received  by  the  Company  are  accounted  for  based  on  the  fair  value  of  the  equity
instruments  issued.  The  fair  value  of  stock  options  is  determined  using  the  Black-Scholes  option-pricing  model.  The
Company calculates the fair value for non-qualified options as of the date of grant and expenses over the applicable vesting
periods. We account for forfeitures upon occurrence.

On  February  12,  2020,  the  board  of  directors  of  the  Company  approved  a  program  under  which  outstanding
options and other awards granted under the 2012 Plan and the 2012 Director Plan to employees, officers and directors and
designated  service  providers  of  the  Company  were  repriced  to  their  then  current  fair  market  value.  There  were  662,968
outstanding options which were repriced to $1.39 per share, which was the market price of our common stock on the date
of  the  approval  of  the  repricing.  The  effect  of  the  modification  generated  a  total  incremental  cost  of  approximately
$178,000, of which approximately $171,000 was recognized in the first quarter of 2020 stock-based compensation expense
with the remainder to be expensed over the remaining unvested period terms.

The  following  table  summarizes  information  about  stock  options  outstanding  and  exercisable  at  December  31,

2021:

Range of Ex. Prices
$1.18 - $1.39
$2.54 - $3.74
$4.37 - $6.30

Range of Ex. Prices
$1.18 - $1.39
$2.54 - $3.74
$4.37 - $6.30

Options Outstanding

    Options Outstanding    

Term (yrs.)

     Exercise Price

Weighted Average Weighted Average

2,006,916  
1,291,158  
495,750  

3,793,824

6.50
8.95
9.18

$
$
$
$

1.39
3.73
5.22
2.68

Options Exercisable

Weighted Average Weighted Average

     Options Exercisable    

Term (yrs.)

1,250,375  
310,007  
65,673  

1,626,055

5.54
8.74
8.39

     Exercise Price
1.38
3.70
5.79
2.00

$
$
$
$

As of December 31, 2021, the total unrecognized fair value compensation cost related to non-vested stock options
was  approximately  $7.7  million,  which  is  expected  to  be  recognized  over  a  weighted  average  period  of  approximately
1.4 years.

105

 
 
 
 
 
 
Table of Contents

CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2021 AND 2020

The following is a schedule summarizing employee and non-employee stock option activity for the years ended

December 31, 2021 and 2020:

Number of Weighted Average

Aggregate

     Options

     Exercise Price

Outstanding at January 1, 2020
Granted
Exercised
Expired/Cancelled
Outstanding at December 31, 2020
Granted
Exercised
Expired/Cancelled
Outstanding at December 31, 2021
Exercisable at December 31, 2021

754,913
  1,878,058
(63,774)
(207,324)
  2,361,873
  1,636,324
(21,338)
(183,035)
  3,793,824
  1,626,055

$

$

$
$

     Intrinsic Value
—

329,035

12.63   $
2.14  
3.19   $
5.73  
1.89   $ 4,236,737
3.95  
1.39   $
3.84  
2.68
2.00

$ 3,104,631
$ 1,938,298

51,044

The aggregate intrinsic value represents the difference between the exercise price of the options and the estimated

fair value of the Company’s common stock for each of the respective periods.

5. CONCENTRATIONS

Cash Concentration

The Company has historically maintained checking accounts at two financial institutions. These accounts are each
insured by the Federal Deposit Insurance Corporation for up to $250,000. Historically, the Company has not experienced
any significant losses in such accounts and believes it is not exposed to any significant credit risk on cash, cash equivalents
and marketable securities. As of December 31, 2021, the Company maintained approximately $34.4 million of uninsured
deposits.

6. GOVERNMENT GRANT AWARDS

CIRM Grant Award (HOPE)

On  June  16,  2016,  Capricor  entered  into  the  CIRM  Award  with  CIRM  in  the  amount  of  approximately  $3.4
million to fund, in part, Capricor’s Phase I/II HOPE-Duchenne clinical trial investigating CAP-1002 for the treatment of
Duchenne muscular dystrophy-associated cardiomyopathy. Pursuant to terms of the CIRM Award, the disbursements were
tied  to  the  achievement  of  specified  operational  milestones.  In  addition,  the  terms  of  the  CIRM  Award  included  a  co-
funding  requirement  pursuant  to  which  Capricor  was  required  to  spend  approximately  $2.3  million  of  its  own  capital  to
fund the CIRM funded research project. The CIRM Award is further subject to the conditions and requirements set forth in
the  CIRM  Grants  Administration  Policy  for  Clinical  Stage  Projects.  Such  requirements  include,  without  limitation,  the
filing of quarterly and annual reports with CIRM, the sharing of intellectual property pursuant to Title 17, California Code
of  Regulations  (CCR)  Sections  100600-100612,  and  the  sharing  with  the  State  of  California  of  a  fraction  of  licensing
revenue received from a CIRM funded research project and net commercial revenue from a commercialized product which
resulted  from  the  CIRM  funded  research  as  set  forth  in  Title  17,  CCR  Section  100608.  The  maximum  royalty  on  net
commercial revenue that Capricor may be required to pay to CIRM is equal to nine times the total amount awarded and
paid to Capricor.

After completing the CIRM funded research project and at any time after the award period end date (but no later
than the ten-year anniversary of the date of the award), Capricor has the right to convert the CIRM Award into a loan, the
terms  of  which  will  be  determined  based  on  various  factors,  including  the  stage  of  the  research  and  development  of  the
program at the time the election is made. On June 20, 2016, Capricor entered into a Loan Election Agreement with CIRM
whereby, among other things, CIRM and Capricor agreed that if Capricor elects to convert the grant into a loan, the term of
the loan could be up to five years from the date of execution of the applicable loan agreement; provided that the maturity
date of the loan will not surpass the ten-year anniversary of the grant date of the CIRM Award. Beginning on the date of the
loan, the loan shall bear interest on the unpaid principal balance, plus the interest that has accrued prior to the election

106

 
 
  
 
 
 
 
  
 
  
 
 
 
 
  
Table of Contents

CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2021 AND 2020

point according to the terms set forth in CIRM’s Loan Policy (the “New Loan Balance”), at a per annum rate equal to the
LIBOR  rate  for  a  three-month  deposit  in  U.S.  dollars,  as  published  by  the  Wall  Street  Journal  on  the  loan  date,  plus
one percent. Interest shall be compounded annually on the outstanding New Loan Balance commencing with the loan date
and the interest shall be payable, together with the New Loan Balance, upon the due date of the loan. If Capricor elects to
convert the CIRM Award into a loan, certain requirements of the CIRM Award will no longer be applicable, including the
revenue sharing requirements. Capricor has not yet made its decision as to whether it will elect to convert the CIRM Award
into  a  loan.  If  we  elect  to  do  so,  Capricor  would  be  required  to  repay  some  or  all  of  the  amounts  awarded  by  CIRM;
therefore, the Company accounts for this award as a liability rather than income.

In  June  2019,  Capricor  completed  all  milestones  associated  with  the  CIRM  Award  and  expended  all  funds
received. In the third quarter of 2019, Capricor completed all final close-out documentation associated with this award. As
of December 31, 2021, Capricor’s liability balance for the CIRM Award was approximately $3.4 million.

U.S. Department of Defense Grant Award

In September 2016, Capricor was approved for a grant award from the United States Department of Defense in the
amount of approximately $2.4 million to be used toward developing a scalable, commercial-ready process to manufacture
CAP-2003, Capricor’s exosomes product candidate. Under the terms of the award, disbursements were made to Capricor
over a period of approximately four years, subject to annual and quarterly reporting requirements. The Company utilized
approximately $2.3 million under the terms of the award. No revenue was recognized in 2021 in relation to this award. In
the third quarter of 2021, Capricor completed all final close-out documentation associated with this award.

7. COMMITMENTS AND CONTINGENCIES

Short-Term Operating Leases

Capricor  leases  space  for  its  corporate  offices  from  The  Bubble  Real  Estate  Company,  LLC  (“Bubble  Real
Estate”) pursuant to a lease that was originally effective for a two-year period beginning July 1, 2013 with an option to
extend  the  lease  for  an  additional  twelve  months.  Capricor  subsequently  entered  into  several  amendments  extending  the
term of the lease and modifying its terms. Effective January 1, 2021, we entered into a month-to-month lease amendment
with  the  Bubble  Real  Estate.  The  monthly  lease  payment  was  $13,073.  In  November  2021,  Capricor  entered  into  an
amendment to the lease pursuant to which the square footage of the premises was reduced with a monthly lease payment of
$5,548 per month commencing November 1, 2021. The lease is terminable by either party upon 90 days' written notice to
the other party.

Capricor  leases  facilities  from  Cedars-Sinai  Medical  Center  (“CSMC”),  a  related  party  (see  Note  9  –  “Related
Party  Transactions”),  pursuant  to  a  lease  (the  “Facilities  Lease”)  that  was  originally  effective  for  a  three-year  period
beginning June 1, 2014. Capricor has subsequently entered into several amendments extending the term of the lease and
modifying its terms. In July 2021, Capricor exercised its option to extend the term of the Facilities Lease for an additional
12-month period through July 31, 2022 with a monthly lease payment of $10,707.

Expenses  incurred  under  the  short-term  operating  leases  to  unrelated  parties  for  the  years  ended  December  31,
2021 and 2020 were $141,923 and $194,748, respectively. Expenses incurred under short-term operating leases to related
parties for the years ended December 31, 2021 and 2020 were $164,168 and $189,660, respectively.

Long-Term Operating Leases

On July 16, 2021, the Company entered into a lease agreement with Altman Investment Co, LLC (“Altman”) for
9,396 square feet of office and laboratory space located at 10865 Road to the Cure, Suite 150, in San Diego, California.
Under  the  terms  of  the  lease,  the  base  rent  will  be  approximately  $0.6  million  per  year,  which  rent  is  subject  to  a  3.0%
annual rent increase during the initial lease term, plus certain operating expenses and taxes. This lease term commenced on
October 1, 2021 and will expire on October 15, 2026. The lease contains an option for Capricor to renew for an additional
term of five years. The Company estimates the aggregate ROU asset and liability to be approximately $2.7 million relating
to this lease as of the commencement date of October 1, 2021.

107

Table of Contents

CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2021 AND 2020

Effective  November  1,  2021,  the  Company  entered  into  a  vivarium  agreement  with  Explora  BioLabs,  Inc.
(“Explora”) for vivarium space and services. Under the terms of the agreement, the base rent will be $4,021 per month for
an exclusive large vivarium room. The lease term is for one-year and will automatically renew for additional successive
one-year renewal terms unless either party provides the other party with 60-day written notice prior to the end of the then-
current term. For ASC 842 purposes, we applied a lease term of five years.    

The  long-term  real  estate  operating  leases  are  included  in  “lease  right-of-use  assets,  net”  on  the  Company’s
balance  sheet  and  represents  the  Company’s  right-to-use  the  underlying  assets  for  the  lease  term.  The  Company’s
obligation to make lease payments are included in “lease liabilities, current” and “lease liabilities, net of current” on the
Company’s balance sheet.

The  table  below  excludes  short-term  operating  leases.  The  following  table  summarizes  maturities  of  lease

liabilities and the reconciliation of lease liabilities as of December 31, 2021:

2022
2023
2024
2025
2026
Total minimum lease payments

Less: imputed interest

Total operating lease liabilities
Included in the consolidated balance sheet:

Current portion of lease liabilities
Lease liabilities, net of current

Total operating lease liabilities

Other Information:

Weighted average remaining lease term
Weighted average discount rate

$

$

$

$

492,380
656,678
674,931
693,732
562,627
3,080,348
(210,009)
2,870,339

417,632
2,452,707
2,870,339

4.79 years
2.75%

Long-term operating lease costs recognized under ASC 842 for the year ended December 31, 2021 was $129,726.
Long-term operating lease payments for the year ended December 31, 2021 was $81,331. The Company had no long-term
leases pursuant to ASC 842 in 2020.  

Legal Contingencies

The Company is not a party to any material legal proceedings at this time. From time to time, the Company may

become involved in various legal proceedings that arise in the ordinary course of its business or otherwise.

Accounts Payable

During the normal course of business, disputes with vendors may arise. If a vendor disputed payment is probable

and able to be estimated, we will record an estimated liability.

Other Funding Commitments

The  Company  is  a  party  to  various  agreements,  principally  relating  to  licensed  technology,  that  require  future
payments relating to milestones that may be met in subsequent periods or royalties on future sales of specific products (see
Note 8 - "License Agreements").

Additionally,  the  Company  is  a  party  to  various  agreements  with  contract  research  organizations  and  contract
manufacturers that generally provide for termination upon notice, with the exact amounts owed in the event of termination
to be based on the timing of termination and the terms of the agreement.

108

Table of Contents

Employee Severances

CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2021 AND 2020

The  Board  of  Directors  approved  severance  packages  for  specific  full-time  employees  based  on  their  length  of
service and position ranging up to six months of their base salaries, in the event of termination of their employment, subject
to certain conditions. No liability has been recorded as of December 31, 2021.

8. LICENSE AGREEMENTS

Intellectual Property Rights for Capricor’s Technology - CAP-1002 and Exosomes

Capricor has entered into exclusive license agreements for intellectual property rights related to certain cardiac-
derived  cells  with  Università  Degli  Studi  Di  Roma  La  Sapienza  (the”  University  of  Rome”),  Johns  Hopkins  University
(“JHU”) and CSMC. Capricor has also entered into an exclusive license agreement for intellectual property rights related to
exosomes  with  CSMC  and  JHU  as  well  as  a  non-exclusive  license  agreement  with  JHU  related  to  the  imaging-based
serology technology for COVID-19. In addition, Capricor has filed patent applications related to the technology developed
by its own scientists.

University of Rome License Agreement

Capricor and the University of Rome entered into a License Agreement, dated June 21, 2006  (the “Rome License
Agreement”), which provides for the grant of an exclusive, world-wide, royalty-bearing license by the University of Rome
to Capricor (with the right to sublicense) to develop and commercialize licensed products under the licensed patent rights
in all fields. Capricor has a right of first negotiation, for a certain period of time, to obtain a license to any new and separate
patent applications owned by the University of Rome utilizing cardiac stem cells in cardiac care.

Pursuant to the Rome License Agreement, Capricor paid the University of Rome a license issue fee, is currently
paying minimum annual royalties in the amount of 20,000 Euros per year, and is obligated to pay a lower-end of a mid-
range double-digit percentage on all royalties received as a result of sublicenses granted, which are net of any royalties paid
to third parties under a license agreement from such third party to Capricor. The minimum annual royalties are creditable
against future royalty payments.

The Rome License Agreement will, unless extended or sooner terminated, remain in effect until the later of the
last claim of any patent or until any patent application comprising licensed patent rights has expired or been abandoned.
Under the terms of the Rome License Agreement, either party may terminate the agreement should the other party become
insolvent or file a petition in bankruptcy. Either party may terminate the agreement upon the other party’s material breach,
provided that the breaching party will have up to 90 days to cure its material breach. Capricor may also terminate for any
reason upon 90 days’ written notice to the University of Rome.

The Johns Hopkins University License Agreements

License Agreement for CDCs

Capricor  and  JHU  entered  into  an  Exclusive  License  Agreement,  effective  June  22,  2006  (the  “JHU  License
Agreement”), which provides for the grant of an exclusive, world-wide, royalty-bearing license by JHU to Capricor (with
the  right  to  sublicense)  to  develop  and  commercialize  licensed  products  and  licensed  services  under  the  licensed  patent
rights in all fields and a nonexclusive right to the know-how. In May 2009, the JHU License Agreement was amended to
add additional patent rights to the JHU License Agreement in consideration of a payment to JHU and reimbursement of
patent  costs.  Capricor  and  JHU  executed  a  Second  Amendment  to  the  JHU  License  Agreement,  effective  as  of
December  20,  2013,  pursuant  to  which,  among  other  things,  certain  definitions  were  added  or  amended,  the  timing  of
certain  obligations  was  revised  and  other  obligations  of  the  parties  were  clarified.  Under  the  JHU  License  Agreement,
Capricor  is  required  to  exercise  commercially  reasonable  and  diligent  efforts  to  develop  and  commercialize  licensed
products covered by the licenses from JHU.

Pursuant to the JHU License Agreement, JHU was paid an initial license fee and, thereafter, Capricor is required

to pay minimum annual royalties on the anniversary dates of the JHU License Agreement. The minimum annual royalties

109

Table of Contents

CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2021 AND 2020

are creditable against a low single-digit running royalty on net sales of products and net service revenues, which Capricor
is also required to pay under the JHU License Agreement, which running royalty may be subject to further reduction in the
event  that  Capricor  is  required  to  pay  royalties  on  any  patent  rights  to  third  parties  in  order  to  make  or  sell  a  licensed
product.  In  addition,  Capricor  is  required  to  pay  a  low  double-digit  percentage  of  the  consideration  received  by  it  from
sublicenses  granted  and  is  required  to  pay  JHU  certain  defined  development  milestone  payments  upon  the  successful
completion  of  certain  phases  of  its  clinical  studies  and  upon  receiving  approval  from  the  U.S.  Food  and  Drug
Administration (the “FDA”). The development milestones range from $100,000 upon successful completion of a full Phase
I clinical study to $1,000,000 upon full FDA market approval and are fully creditable against payments owed by Capricor
to  JHU  on  account  of  sublicense  consideration  attributable  to  milestone  payments  received  from  a  sublicensee.  The
maximum  aggregate  amount  of  milestone  payments  payable  under  the  JHU  License  Agreement,  as  amended,  is
$1,850,000.  In  May  2015,  Capricor  paid  the  development  milestone  related  to  the  Phase  I  study  that  was  owed  to  JHU
pursuant  to  the  terms  of  the  JHU  License  Agreement.  The  Company  recorded  the  $250,000  milestone  payment  for
successful completion of a Phase II study in accounts payable and accrued expenses as of December 31, 2021. Payment of
this  milestone  is  expected  to  be  made  in  the  first  quarter  of  2022.  The  next  milestone  is  triggered  upon  successful
completion of a full Phase III study for which a payment of $500,000 will be due.

The JHU License Agreement will, unless sooner terminated, continue in effect in each applicable country until the
date of expiration of the last to expire patent within the patent rights, or, if no patents are issued, then for twenty years from
the effective date. Under the terms of the JHU License Agreement, either party may terminate the agreement should the
other party become insolvent or file a petition in bankruptcy, or fail to cure a material breach within 30 days after notice. In
addition, Capricor may terminate for any reason upon 60 days’ written notice.

License Agreement for Serology Diagnostic

Capricor  and  JHU  entered  into  a  Nonexclusive  License  Agreement  (the  “JHU  Serology  License  Agreement”),
effective  January  6,  2021,  which  provides  for  the  grant  of  a  non-exclusive,  world-wide,  non-royalty-bearing  license  by
JHU to Capricor to develop and commercialize licensed products under the licensed patent rights for COVID-19. The JHU
Serology  License  Agreement  is  due  to  expire  July  2022  and  at  this  time,  Capricor  does  not  intend  to  convert  it  to  an
exclusive license or extend the JHU Serology License Agreement.

License Agreement for Exosome-based Vaccines and Therapeutics

Capricor  and  JHU  entered  into  an  Exclusive  License  Agreement  (the  “JHU  Exosome  License  Agreement”)
effective April 28, 2021 for its co-owned interest in certain intellectual property rights related to exosome-mRNA vaccines
and  therapeutics.  The  JHU  Exosome  License  Agreement  provides  for  the  grant  of  an  exclusive,  world-wide,  royalty-
bearing license of JHU’s co-owned rights by JHU to Capricor, with the right to sublicense, in order to conduct research
using the patent rights and know-how and to develop and commercialize products in the field using the patent rights and
know-how.

Pursuant to the JHU Exosome License Agreement, JHU was paid an upfront license fee of $10,000 and Capricor
has agreed to reimburse JHU for certain fees and costs incurred in connection with the prosecution of certain patent rights.

Additionally, Capricor is required to meet certain development milestones for which a milestone payment fee shall
be  due  and  is  obligated  to  pay  low  single-digit  royalties  on  sales  of  royalty-bearing  products  as  well  as  a  double-digit
percentage  of  any  non-royalty  consideration  received  from  any  sublicenses,  subject  to  certain  exclusions.  The  above-
mentioned royalties are subject to reduction in the event Capricor becomes obligated to pay royalties on one or more third
party patents as a requirement to make or sell a licensed product. In addition, Capricor will, beginning with the third year
of the JHU Exosome License Agreement, be obligated to pay JHU a minimum annual royalty which is non-refundable but
will be credited against royalties incurred by Capricor for the year in which the minimum annual royalty becomes due.

The JHU Exosome License Agreement will, unless sooner terminated, continue in each country until the date of
expiration of the last to expire patent included within the patent rights in that country, or if no patents issue, then for 20
years. The JHU Exosome License Agreement may be terminated by Capricor upon 90 days’ written notice in its discretion
and with 60 days’ notice with respect to any particular patent or application or as to any particular licensed product. The
JHU Exosome License Agreement may also be terminated by either party if it fails to perform or otherwise breaches any

110

Table of Contents

CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2021 AND 2020

of its obligations and fails to cure such breach within a 60-day cure period commencing upon notice. A material breach by
Capricor may include (a) a delinquency with respect to payment or reporting; (b) the failure by Capricor to timely achieve
a specified milestone or otherwise failing to diligently develop, commercialize, and sell licensed products throughout the
term of the JHU Exosome License Agreement; (c) non-compliance with record keeping or audit obligations; (d) voluntary
bankruptcy or insolvency of Capricor; and (e) non-compliance with Capricor’s insurance obligations.

Cedars-Sinai Medical Center License Agreements

License Agreement for CDCs

On  January  4,  2010,  Capricor  entered  into  an  Exclusive  License  Agreement  with  CSMC  (the  “Original  CSMC
License Agreement”), for certain intellectual property related to its CDC technology. In 2013, the Original CSMC License
Agreement  was  amended  twice  resulting  in,  among  other  things,  a  reduction  in  the  percentage  of  sublicense  fees  which
would  have  been  payable  to  CSMC.  Effective  December  30,  2013,  Capricor  entered  into  an  Amended  and  Restated
Exclusive  License  Agreement  with  CSMC  (the  “Amended  CSMC  License  Agreement”),  which  amended,  restated,  and
superseded the Original CSMC License Agreement, pursuant to which, among other things, certain definitions were added
or amended, the timing of certain obligations was revised and other obligations of the parties were clarified.

The  Amended  CSMC  License  Agreement  provides  for  the  grant  of  an  exclusive,  world-wide,  royalty-bearing
license by CSMC to Capricor (with the right to sublicense) to conduct research using the patent rights and know-how and
develop  and  commercialize  products  in  the  field  using  the  patent  rights  and  know-how.  In  addition,  Capricor  has  the
exclusive right to negotiate for an exclusive license to any future rights arising from related work conducted by or under
the  direction  of  Dr.  Eduardo  Marbán  on  behalf  of  CSMC.  In  the  event  the  parties  fail  to  agree  upon  the  terms  of  an
exclusive license for any future rights, Capricor will have a non-exclusive license to such future rights, subject to royalty
obligations.

Pursuant to the Original CSMC License Agreement, CSMC was paid a license fee and Capricor was obligated to
reimburse  CSMC  for  certain  fees  and  costs  incurred  in  connection  with  the  prosecution  of  certain  patent  rights.
Additionally, Capricor is required to meet certain spending and development milestones.

Pursuant to the Amended CSMC License Agreement, Capricor remains obligated to pay low single-digit royalties
on  sales  of  royalty-bearing  products  as  well  as  a  low  double-digit  percentage  of  the  consideration  received  from  any
sublicenses or other grant of rights. The above-mentioned royalties are subject to reduction in the event Capricor becomes
obligated to obtain a license from a third party for patent rights in connection with the royalty-bearing product. In 2010,
Capricor discontinued its research under some of the patents.

The  Amended  CSMC  License  Agreement  will,  unless  sooner  terminated,  continue  in  effect  on  a  country  by
country basis until the last to expire of the patents covering the patent rights or future patent rights. Under the terms of the
Amended CSMC License Agreement, unless waived by CSMC, the agreement shall automatically terminate: (i) if Capricor
ceases,  dissolves  or  winds  up  its  business  operations;  (ii)  in  the  event  of  the  insolvency  or  bankruptcy  of  Capricor  or  if
Capricor makes an assignment for the benefit of its creditors; (iii) if performance by either party jeopardizes the licensure,
accreditation  or  tax  exempt  status  of  CSMC  or  the  agreement  is  deemed  illegal  by  a  governmental  body;  (iv)  within  30
days  for  non-payment  of  royalties;  (v)  after  90  days’  notice  from  CSMC  if  Capricor  fails  to  undertake  commercially
reasonable efforts to exploit the patent rights or future patent rights; (vi) if a material breach has not been cured within 90
days; or (vii) if Capricor challenges any of the CSMC patent rights. If Capricor fails to undertake commercially reasonable
efforts to exploit the patent rights or future patent rights and fails to cure that breach after 90 days’ notice from CSMC,
instead of terminating the license, CSMC has the option to convert any exclusive license to Capricor to a non-exclusive or
co-exclusive license. Capricor may terminate the agreement if CSMC fails to cure any material breach within 90 days after
notice.

On March 20, 2015, August 5, 2016, December 26, 2017, June 20, 2018, and July 27, 2021, Capricor and CSMC
entered into a number of amendments to the Amended CSMC License Agreement, pursuant to which the parties agreed to
add  and  delete  certain  patent  applications  from  the  list  of  scheduled  patents,  among  other  things.  Capricor  reimbursed
CSMC for certain attorneys’ fees and filing fees incurred in connection with the additional patent applications.

111

Table of Contents

CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2021 AND 2020

License Agreement for Exosomes

On  May  5,  2014,  Capricor  entered  into  an  Exclusive  License  Agreement  with  CSMC  (the  “Exosomes  License
Agreement”),  for  certain  intellectual  property  rights  related  to  exosomes  technology.  The  Exosomes  License  Agreement
provides  for  the  grant  of  an  exclusive,  world-wide,  royalty-bearing  license  by  CSMC  to  Capricor  (with  the  right  to
sublicense) in order to conduct research using the patent rights and know-how and to develop and commercialize products
in the field using the patent rights and know-how. In addition, Capricor has the exclusive right to negotiate for an exclusive
license to any future rights arising from related work conducted by or under the direction of Dr. Eduardo Marbán on behalf
of CSMC. In the event the parties fail to agree upon the terms of an exclusive license, Capricor shall have a non-exclusive
license to such future rights, subject to royalty obligations.

Pursuant to the Exosomes License Agreement, CSMC was paid a license fee and Capricor reimbursed CSMC for
certain  fees  and  costs  incurred  in  connection  with  the  preparation  and  prosecution  of  certain  patent  applications.
Additionally,  Capricor  is  required  to  meet  certain  non-monetary  development  milestones  and  is  obligated  to  pay  low
single-digit royalties on sales of royalty-bearing products as well as a single-digit percentage of the consideration received
from any sublicenses or other grant of rights. The above-mentioned royalties are subject to reduction in the event Capricor
becomes obligated to obtain a license from a third party for patent rights in connection with the royalty bearing product.

The Exosomes License Agreement will, unless sooner terminated, continue in effect on a country by country basis
until the last to expire of the patents covering the patent rights or future patent rights. Under the terms of the Exosomes
License Agreement, unless waived by CSMC, the agreement shall automatically terminate: (i) if Capricor ceases, dissolves
or winds up its business operations; (ii) in the event of the insolvency or bankruptcy of Capricor or if Capricor makes an
assignment for the benefit of its creditors; (iii) if performance by either party jeopardizes the licensure, accreditation or tax
exempt status of CSMC or the agreement is deemed illegal by a governmental body; (iv) within 30 days for non-payment
of royalties; (v) after 90 days if Capricor fails to undertake commercially reasonable efforts to exploit the patent rights or
future patent rights; (vi) if a material breach has not been cured within 90 days; or (vii) if Capricor challenges any of the
CSMC  patent  rights.  If  Capricor  fails  to  undertake  commercially  reasonable  efforts  to  exploit  the  patent  rights  or  future
patent rights, and fails to cure that breach after 90 days’ notice from CSMC, instead of terminating the license, CSMC has
the option to convert any exclusive license to Capricor to a non-exclusive or co-exclusive license. Capricor may terminate
the agreement if CSMC fails to cure any material breach within 90 days after notice.

On February 27, 2015, June 10, 2015, August 5, 2016, December 26, 2017, June 20, 2018, September 25, 2018,
August 19, 2020, August 28, 2020, and March 19, 2021, Capricor and CSMC entered into a number of amendments to the
Exosomes License Agreement. Collectively, these amendments added additional patent applications and patent families to
the  Exosomes  License  Agreement,  added  certain  defined  product  development  milestone  payments,  modified  certain
milestone deadlines, and added certain performance milestones with respect to product candidates covered by certain future
patent rights in order to maintain an exclusive license to those future patent rights; failure to meet those milestones would
cause CSMC to have the right to convert the license from exclusive to non-exclusive or co-exclusive, or to terminate the
license,  subject  to  Capricor’s  right  to  license  such  patent  rights  for  internal  research  purposes  on  a  non-exclusive  basis.
 These amendments also obligated Capricor to reimburse CSMC for certain attorneys’ fees and filing fees in connection
with the additional patent applications and patent families.

Sponsored Research Agreement with Johns Hopkins University

On  April  1,  2020  we  entered  into  a  Sponsored  Research  Agreement  (the  “SRA”),  with  JHU  pursuant  to  which
researchers  in  the  lab  of  Dr.  Stephen  Gould  are  performing  certain  research  activities  in  connection  with  our  exosomes
program.  Pursuant to the SRA, we are funding certain research activities and have the right to negotiate for exclusive or
non-exclusive  rights  to  intellectual  property  that  may  result  from  such  research  activities.  Unless  renewed,  the  SRA  is
scheduled to expire on March 31, 2022.

112

Table of Contents

CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2021 AND 2020

9. RELATED PARTY TRANSACTIONS

Lease and Sub-Lease Agreement

As  noted  above,  Capricor  is  a  party  to  lease  agreements  with  CSMC  (see  Note  7  –  “Commitments  and
Contingencies”),  and  CSMC  has  served  as  an  investigative  site  in  Capricor’s  clinical  trials.  Additionally,  Dr.  Eduardo
Marbán,  who  is  a  stockholder  of  Capricor  Therapeutics  and  has  participated  from  time  to  time  as  an  observer  at  the
Company’s meetings of the Board of Directors, is the Director of the Cedars-Sinai Smidt Heart Institute, and co-founder of
Capricor.

On April 1, 2013, Capricor entered into a sublease with Reprise Technologies, LLC, a limited liability company
which is wholly owned by Dr. Frank Litvack, the Company’s Executive Chairman and member of its Board of Directors,
for $2,500 per month. The sublease was on a month-to-month basis and was terminated effective September 1, 2020. For
the  years  ended  December  31,  2021  and  2020,  Capricor  recognized  zero  and  $20,000,  respectively,  in  sublease  income
from the related party. Sublease income is recorded as a reduction to general and administrative expenses.

Consulting Agreements

In  2013,  Capricor  entered  into  a  Consulting  Agreement  with  Dr.  Frank  Litvack,  the  Company’s  Executive
Chairman  and  a  member  of  its  Board  of  Directors,  whereby  Capricor  agreed  to  pay  Dr.  Litvack  $10,000  per  month  for
consulting services. The agreement is terminable upon 30 days’ notice.

In July 2020, Capricor entered into an Advisory Services Agreement with Dr. Eduardo Marbán whereby he was
granted an option to purchase 50,000 shares of the Company's common stock. In January 2022, Dr. Eduardo Marbán was
granted an additional option grant to purchase 50,000 shares of the Company’s common stock.

Payables to Related Party

As of December 31, 2021 and 2020, the Company had accounts payable and accrued expenses to related parties
totaling  $599,388  and  $8,972,  respectively.  CSMC  accounts  for  $589,388  and  $8,972  of  the  total  accounts  payable  and
accrued expenses to related parties as of December 31, 2021 and 31, 2020, respectively. CSMC expenses relate to clinical
trial costs, research and development costs, license and patent fees, and facilities rent. During the years ended December
31, 2021 and 2020, the Company paid CSMC approximately $341,000 and $307,000, respectively, for such costs.

Related Party Clinical Trials

Capricor provided CAP-1002 for investigational purposes in two clinical trials sponsored by CSMC. This product
was developed as part of the Company’s past research and development efforts. The first trial is known as “Regression of
Fibrosis  and  Reversal  of  Diastolic  Dysfunction  in  HFpEF  Patients  Treated  with  Allogeneic  CDCs”,  or  REGRESS.  Dr.
Eduardo  Marbán  is  the  named  principal  investigator  under  the  study.  The  second  trial  is  known  as  “Pulmonary  Arterial
Hypertension treated with Cardiosphere-derived Allogeneic Stem Cells” or ALPHA. In both studies, Capricor provided the
necessary  number  of  doses  of  cells  and  received  a  total  of  approximately  $1.7  million  of  monetary  compensation.  For
the  years  ended  December  31,  2021  and  2020,  the  Company  recognized  approximately  $245,000  and  $120,000,
respectively, as revenue. As of December 31, 2021 and 2020, approximately zero and $56,000, respectively, is outstanding
and recorded in prepaid expenses and other current assets. CSMC informed us that the enrollment of the REGRESS and
ALPHA studies have been completed and as a result, we do not expect to receive any further material revenues from these
trials.  

10. SUBSEQUENT EVENTS

Commercialization and Distribution Agreement

On January 24, 2022, Capricor entered into an Exclusive Commercialization and Distribution Agreement (the “NS

Distribution Agreement”) with Nippon Shinyaku, Co., Ltd., a Japanese corporation, (“Nippon Shinyaku”). Under the

113

Table of Contents

CAPRICOR THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2021 AND 2020

terms of the NS Distribution Agreement, Capricor appointed Nippon Shinyaku as its exclusive distributor for the United
States of CAP-1002, the Company’s lead product candidate, for the treatment of DMD.

Under the terms of the NS Distribution Agreement, Capricor will be responsible for the conduct of HOPE-3 as
well  as  the  manufacturing  of  CAP-1002.  Nippon  Shinyaku  will  be  responsible  for  the  distribution  of  CAP-1002  in  the
United  States.  Capricor  will  sell  commercial  product  to  Nippon  Shinyaku  and  in  addition  will  receive  a  meaningful,
double-digit share of product revenue and additional development and sales-based milestone payments. Capricor expects to
receive an upfront payment of $30.0 million with potential additional sales and development milestone payments of up to
$705.0 million.

Stock Option Grants

In January 2022, the Company granted a total of 1,769,370 stock options to its employees, certain non-employee

consultants, and directors.

114

Table of Contents

ITEM 9.
FINANCIAL DISCLOSURE

CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND

None.

ITEM 9A.

CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

We  have  adopted  and  maintain  disclosure  controls  and  procedures  that  are  designed  to  ensure  that  information
required  to  be  disclosed  in  our  reports  under  the  Securities  Exchange  Act  of  1934,  as  amended,  is  recorded,  processed,
summarized  and  reported  within  the  time  periods  specified  in  the  SEC’s  rules  and  forms  and  that  such  information  is
accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as
appropriate,  to  allow  for  timely  decisions  regarding  required  disclosures.  In  designing  and  evaluating  the  disclosure
controls and procedures, management recognizes that controls and procedures, no matter how well designed and operated,
cannot provide absolute assurance of achieving the desired control objectives.

As  required  by  Rule  13a-15(b),  under  the  Securities  Exchange  Act  of  1934,  as  amended,  we  carried  out  an
evaluation,  under  the  supervision  and  with  the  participation  of  management,  including  our  Chief  Executive  Officer  and
Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures as of the
end of the period covered by this report. Based on the foregoing, our Chief Executive Officer and Chief Financial Officer
concluded that as of December 31, 2021, our disclosure controls and procedures were effective at the reasonable assurance
level.

Management’s Report on Internal Control over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting
as defined in Rule 13a-15(f) and 15d-15(f) of the Securities Exchange Act of 1934, as amended. Our internal control over
financial  reporting  is  a  process  designed  to  provide  reasonable  assurance  to  our  management  and  Board  of  Directors
regarding  the  reliability  of  financial  reporting  and  the  preparation  of  financial  statements  for  external  purposes  in
accordance  with  generally  accepted  accounting  principles  and  includes  policies  and  procedures  that:  (1)  pertain  to  the
maintenance  of  records  that,  in  reasonable  detail,  accurately  and  fairly  reflect  the  transactions  and  dispositions  of  our
assets;  (2)  provide  reasonable  assurance  that  transactions  are  recorded  as  necessary  to  permit  preparation  of  financial
statements in accordance with generally accepted accounting principles, and that our receipts and expenditures are being
made  only  in  accordance  with  authorizations  of  our  management  and  directors;  and  (3)  provide  reasonable  assurance
regarding  prevention  or  timely  detection  of  unauthorized  acquisition,  use  or  disposition  of  our  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, errors or fraud. Also, projections of any evaluations of effectiveness to future periods are subject to the risk
that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies
or procedures may deteriorate.

Management assessed the effectiveness of our internal control over financial reporting as of December 31, 2021
based on the framework set forth by the Committee of Sponsoring Organizations of the Treadway Commissions in Internal
Control-Integrated  Framework.  Based  on  that  assessment,  management  has  concluded  that  our  internal  control  over
financial reporting was effective as of December 31, 2021.

This Annual Report on Form 10-K does not include an attestation report of our registered public accounting firm
regarding  internal  control  over  financial  reporting.  Management’s  report  was  not  subject  to  attestation  by  our  registered
public accounting firm pursuant to rules of the SEC that permit smaller reporting companies to provide only management’s
report in this Annual Report on Form 10-K.

115

Table of Contents

Changes in Internal Controls over Financial Reporting

There  have  been  no  changes  in  our  internal  control  over  financial  reporting  (as  defined  in  Rules  13a-15(f)  and
15d-15(f) under the Securities Exchange Act of 1934, as amended) during the fiscal year ended December 31, 2021 that
have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

ITEM 9B.

OTHER INFORMATION

None.

PART III

ITEM 10.

DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE.

The information required by this item will be set forth in the sections entitled “Information Regarding the Board
of  Directors  and  Corporate  Governance,”  “Information  Regarding  Executive  Officers”  and  “Section  16(a)  Beneficial
Ownership Reporting Compliance” in our Definitive Proxy Statement for our 2022 Annual Meeting of Stockholders, or our
2022 Proxy Statement, to be filed with the SEC within 120 days after the end of the fiscal year ended December 31, 2021,
and is incorporated herein by reference.

ITEM 11.

EXECUTIVE COMPENSATION.

The information required by this item will be set forth in the section entitled “2021 Executive Compensation” and

“Compensation of Directors” in our 2022 Proxy Statement and is incorporated herein by reference.

ITEM 12.

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

The information required by this item will be set forth in the sections entitled “Securities Authorized for Issuance
Under Equity Compensation Plans” and “Security Ownership of Certain Beneficial Owners and Management” in our 2021
Proxy Statement and is incorporated herein by reference.

ITEM 13.

CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR
INDEPENDENCE.

The information required by this item will be set forth in the sections entitled “Certain Relationships and Related
Party  Transactions”  and  “Information  Regarding  the  Board  of  Directors  and  Corporate  Governance”  in  our  2021  Proxy
Statement and is incorporated herein by reference.

ITEM 14.

PRINCIPAL ACCOUNTING FEES AND SERVICES.

The  information  required  by  this  item  will  be  set  forth  in  the  section  entitled  “Principal  Accountant  Fees  and

Services” in our 2021 Proxy Statement and is incorporated herein by reference.

ITEM 15.

EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

(a)(1) Financial Statements

PART IV

The  financial  statements  required  by  this  item  are  included  in  a  separate  section  of  this  Annual  Report  on

Form 10-K beginning on page 89.

116

Table of Contents

(a)(2) Financial Statement Schedules

Financial  Statement  Schedules  have  been  omitted  because  they  are  either  not  applicable  or  the  required

information is included in the consolidated financial statements or notes thereto listed in (a)(1) above.

(a)(3) Exhibits

The following exhibits are filed herewith or incorporated herein by reference:

3.1

   Certificate of Incorporation of the Company (incorporated by reference to Exhibit 3.1 to the Company’s Current

Report on Form 8-K, filed with the SEC on February 9, 2007).

3.2

3.3

3.4

3.5

4.1

4.2

4.3

10.1

10.2

10.3

10.4

10.5

10.6

10.7

10.8

Certificate of Amendment of Certificate of Incorporation of the Company (incorporated by reference to Exhibit
3.1 to the Company’s Current Report on Form 8-K, filed with the SEC on November 26, 2013).

Certificate of Amendment of Certificate of Incorporation of the Company (incorporated by reference to Exhibit
3.1 to the Company’s Current Report on Form 8-K, filed with the SEC on June 4, 2019).

Bylaws of the Company (incorporated by reference to Exhibit 3.2 to the Company’s Current Report on Form 8-
K, filed with the SEC on February 9, 2007).

Certificate  of  Amendment  of  the  Bylaws  of  the  Company  (incorporated  by  reference  to  Exhibit  3.1  to  the
Company’s Current Report on Form 8-K, filed with the Commission on August 25, 2020).

Description of the Company’s Common Stock, par value $0.001 per share.*

Form  of  Common  Warrant  (incorporated  by  reference  to  Exhibit  4.4  to  the  Company’s  Amendment  No.  1  to
Registration Statement on Form S-1/A, filed with the Commission on December 13, 2019).

Form  of  Common  Stock  Purchase  Warrant  #2  (incorporated  by  reference  to  Exhibit  4.2  to  the  Company’s
Quarterly Report on Form 10-Q, filed with the Commission on May 15, 2020).

Consulting  Agreement  between  Capricor,  Inc.  and  Frank  Litvack,  dated  March  24,  2014  (incorporated  by
reference to Exhibit 10.9 to the Company’s Annual Report on Form 10-K, filed with the Commission on March
31, 2014). †

Form  of  Indemnification  Agreement  (incorporated  by  reference  to  Exhibit  10.11  to  the  Company’s  Annual
Report on Form 10-K, filed with the Commission on March 31, 2014). †

Capricor, Inc. 2006 Stock Option Plan (incorporated by reference to Exhibit 4.4 to the Company’s Registration
Statement on Form S-8, filed with the Commission on March 4, 2014). †

Capricor, Inc. 2012 Restated Equity Incentive Plan (incorporated by reference to Exhibit 4.5 to the Company’s
Registration Statement on Form S-8, filed with the Commission on March 4, 2014). †

Capricor, Inc. 2012 Non-Employee Director Stock Option Plan (incorporated by reference to Exhibit 4.6 to the
Company’s Registration Statement on Form S-8, filed with the Commission on March 4, 2014). †

First  Amendment  to  Capricor,  Inc.  2006  Stock  Option  Plan  (incorporated  by  reference  to  Exhibit  4.11  to  the
Company’s Registration Statement on Form S-8, filed with the Commission on March 4, 2014). †

First  Amendment  to  Capricor,  Inc.  2012  Restated  Equity  Incentive  Plan  (incorporated  by  reference  to  Exhibit
4.12 to the Company’s Registration Statement on Form S-8, filed with the Commission on March 4, 2014). †

First Amendment to Capricor, Inc. 2012 Non-Employee Director Stock Option Plan (incorporated by reference
to Exhibit 4.13 to the Company’s Registration Statement on Form S-8, filed with the Commission on March 4,
2014). †

117

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table of Contents

10.9

10.10

10.11

10.12

10.13

10.14

10.15

10.16

10.17

10.18

10.19

10.20

10.21

10.22

10.23

Form  of  Incentive  Stock  Option  Agreement  for  the  Capricor,  Inc.  2006  Stock  Option  Plan  (incorporated  by
reference to Exhibit 4.7 to the Company’s Registration Statement on Form S-8, filed with the Commission on
March 4, 2014). †

Form of Non-Qualified Stock Option Agreement for the Capricor, Inc. 2006 Stock Option Plan (incorporated by
reference to Exhibit 4.8 to the Company’s Registration Statement on Form S-8, filed with the Commission on
March 4, 2014). †

Form of Stock Option Agreement for the Capricor, Inc. 2012 Restated Equity Incentive Plan (incorporated by
reference to Exhibit 4.9 to the Company’s Registration Statement on Form S-8, filed with the Commission on
March 4, 2014). †

Form  of  Stock  Option  Agreement  for  the  Capricor,  Inc.  2012  Non-Employee  Director  Stock  Option  Plan
(incorporated by reference to Exhibit 4.10 to the Company’s Registration Statement on Form S-8, filed with the
Commission on March 4, 2014). †

Exclusive License Agreement, dated June 21, 2006, between Capricor, Inc. and the Universita Degli Studi Di
Roma “La Sapienza” (incorporated by reference to Exhibit 10.31 to the Company’s Annual Report on Form 10-
K, filed with the Commission on March 31, 2014). +

Exclusive License Agreement, dated June 22, 2006, between Capricor, Inc. and the Johns Hopkins University
(incorporated  by  reference  to  Exhibit  10.32  to  the  Company’s  Annual  Report  on  Form  10-K,  filed  with  the
Commission on March 31, 2014). +

First  Amendment  to  the  Exclusive  License  Agreement,  dated  May  13,  2009,  between  Capricor,  Inc.  and  the
Johns Hopkins University (incorporated by reference to Exhibit 10.33 to the Company’s Annual Report on Form
10-K, filed with the Commission on March 31, 2014). +

Second Amendment to the Exclusive License Agreement, dated December 20, 2013, between Capricor, Inc. and
the Johns Hopkins University (incorporated by reference to Exhibit 10.34 to the Company’s Annual Report on
Form 10-K, filed with the Commission on March 31, 2014). +

Amended  and  Restated  Exclusive  License  Agreement,  dated  December  30,  2013,  between  Capricor,  Inc.  and
Cedars-Sinai Medical Center (incorporated by reference to Exhibit 10.36 to the Company’s Annual Report on
Form 10-K, filed with the Commission on March 31, 2014). +

Loan Agreement, dated February 1, 2013, between Capricor, Inc. and the California Institute for Regenerative
Medicine (incorporated by reference to Exhibit 10.38 to the Company’s Annual Report on Form 10-K, filed with
the Commission on March 31, 2014). +

Notice  of  Loan  Award,  dated  February  1,  2013,  between  Capricor,  Inc.  and  the  California  Institute  for
Regenerative Medicine (incorporated by reference to Exhibit 10.39 to the Company’s Annual Report on Form
10-K, filed with the Commission on March 31, 2014). +

Lease Agreement, dated March 29, 2012, between Capricor, Inc. and The Bubble Real Estate Company, LLC
(incorporated  by  reference  to  Exhibit  10.2  to  the  Company’s  Quarterly  Report  on  Form  10-Q,  filed  with  the
Commission on August 14, 2015).

First Amendment to the Lease Agreement, dated June 13, 2013, between Capricor, Inc. and The Bubble Real
Estate Company, LLC (incorporated by reference to Exhibit 10.3 to the Company’s Quarterly Report on Form
10-Q, filed with the Commission on August 14, 2015). +

Exclusive  License  Agreement,  dated  May  5,  2014  between  Capricor,  Inc.  and  Cedars-Sinai  Medical  Center
(incorporated by reference to Exhibit 10.46 to the Company’s Amendment No. 1 to Registration Statement on
Form S-1, filed with the Commission on May 23, 2014). +

Facilities Lease, dated June 1, 2014, between Capricor, Inc. and Cedars-Sinai Medical Center (incorporated by
reference to Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q, filed with the Commission on May
15, 2014).

118

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table of Contents

10.24

10.25

10.26

10.27

10.28

10.29

10.30

10.31

10.32

10.33

10.34

10.35

10.36

10.37

10.38

10.39

First  Amendment  to  Exclusive  License  Agreement,  dated  as  of  February  27,  2015,  by  and  between  Capricor,
Inc. and Cedars-Sinai Medical Center (incorporated by reference to Exhibit 10.54 to the Company’s Registration
Statement on Form S-1, filed with the Commission on March 6, 2015). +

Second Amendment to Lease Agreement, dated March 3, 2015, by and between Capricor, Inc. and The Bubble
Real  Estate  Company,  LLC  (incorporated  by  reference  to  Exhibit  10.55  to  the  Company’s  Registration
Statement on Form S-1, filed with the Commission on March 6, 2015).

Second Amendment to Exclusive License Agreement, dated as of June 10, 2015, by and between Capricor, Inc.
and Cedars-Sinai Medical Center (incorporated by reference to Exhibit 10.1 to the Company’s Quarterly Report
on Form 10-Q, filed with the Commission on August 14, 2015). +

Joinder  Agreement,  dated  as  of  September  30,  2015,  by  and  among  the  Company,  Capricor,  Inc.  and  the
California  Institute  For  Regenerative  Medicine  (incorporated  by  reference  to  Exhibit  10.1  to  the  Company’s
Quarterly Report on Form 10-Q, filed with the Commission on November 13, 2015).

Amendment  to  Notice  of  Loan  Award,  dated  as  of  May  12,  2016  by  and  between  Capricor,  Inc.  and  the
California  Institute  for  Regenerative  Medicine  (incorporated  by  reference  to  Exhibit  10.1  to  the  Company’s
Quarterly Report on Form 10-Q, filed with the Commission on August 15, 2016). +

Third  Amendment  to  Lease,  dated  as  of  May  25,  2016,  by  and  between  Capricor,  Inc.  and  The  Bubble  Real
Estate Company, LLC (incorporated by reference to Exhibit 10.2 to the Company’s Quarterly Report on Form
10-Q, filed with the Commission on August 15, 2016).

Notice  of  Award,  dated  as  of  June  16,  2016,  by  and  between  Capricor,  Inc.  and  the  California  Institute  for
Regenerative Medicine (incorporated by reference to Exhibit 10.3 to the Company’s Quarterly Report on Form
10-Q, filed with the Commission on August 15, 2016). +

Loan Election Agreement, dated as of June 16, 2016, by and between Capricor, Inc. and the California Institute
for  Regenerative  Medicine  (incorporated  by  reference  to  Exhibit  10.4  to  the  Company’s  Quarterly  Report  on
Form 10-Q, filed with the Commission on August 15, 2016).

Second Amendment to Amended and Restated Exclusive License Agreement, dated as of August 5, 2016, by
and between Capricor, Inc. and Cedars-Sinai Medical Center (incorporated by reference to Exhibit 10.1 to the
Company’s Quarterly Report on Form 10-Q, filed with the Commission on November 14, 2016). +

Third Amendment to Exclusive License Agreement, dated as of August 5, 2016, by and between Capricor, Inc.
and Cedars-Sinai Medical Center (incorporated by reference to Exhibit 10.2 to the Company’s Quarterly Report
on Form 10-Q, filed with the Commission on November 14, 2016). +

Second  Amendment  to  Capricor  Therapeutics,  Inc.  2012  Restated  Equity  Plan  (incorporated  by  reference  to
Exhibit 4.14 to the Company’s Registration Statement on Form S-8, filed with the Commission on January 11,
2017). †

Third  Amendment  to  Capricor  Therapeutics,  Inc.  2012  Restated  Equity  Plan  (incorporated  by  reference  to
Exhibit 4.15 to the Company’s Registration Statement on Form S-8, filed with the Commission on January 11,
2017). †

Amendment No. 2 to Notice of Loan Award, dated as of June 7, 2017 (incorporated by reference to Exhibit 10.1
to the Company’s Current Report on Form 8-K, filed with the Commission on June 13, 2017).

Amendment No. 1 to Notice of Award, dated as of August 8, 2017 (incorporated by reference to Exhibit 10.1 to
the Company’s Quarterly Report on Form 10-Q, filed with the Commission on November 11, 2017).

First  Amendment  to  Facilities  Lease,  dated  as  of  August  1,  2017,  by  and  between  Capricor,  Inc.  and  Cedars-
Sinai Medical Center (incorporated by reference to Exhibit 10.2 to the Company’s Quarterly Report on Form
10-Q, filed with the Commission on November 11, 2017).

Fourth Amendment to Exclusive License Agreement, dated as of December 26, 2017, by and between Capricor,
Inc.  and  Cedars-Sinai  Medical  Center  (incorporated  by  reference  to  Exhibit  10.58  to  the  Company’s  Annual
Report on Form 10-K, filed with the Commission on March 22, 2018). +

119

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table of Contents

10.40

10.41

10.42

10.43

10.44

10.45

10.46

10.47

10.48

10.49

10.50

10.51

10.52

10.53

10.54

10.55

Third Amendment to Exclusive License Agreement, dated as of December 26, 2017, by and between Capricor,
Inc.  and  Cedars-Sinai  Medical  Center  (incorporated  by  reference  to  Exhibit  10.59  to  the  Company’s  Annual
Report on Form 10-K, filed with the Commission on March 22, 2018). +

Fourth Amendment to Amended and Restated Exclusive License Agreement, dated as of June 20, 2018, by and
between  Capricor,  Inc.  and  Cedars-Sinai  Medical  Center  (incorporated  by  reference  to  Exhibit  10.1  to  the
Company’s Quarterly Report on Form 10-Q, filed with the Commission on August 13, 2018). +

Fifth Amendment to Exclusive License Agreement, dated as of June 20, 2018, by and between Capricor, Inc.
and Cedars-Sinai Medical Center (incorporated by reference to Exhibit 10.2 to the Company’s Quarterly Report
on Form 10-Q, filed with the Commission on August 13, 2018). +

Restated and Amended Employment Agreement by and among Capricor Therapeutics, Inc., Capricor, Inc. and
Linda Marbán, dated June 5, 2019 (incorporated by reference to Exhibit 10.1 to the Company’s Quarterly Report
on Form 10-Q, filed with the Commission on August 8, 2019).†

Employment Agreement by and among Capricor Therapeutics, Inc., Capricor, Inc. and Anthony J. Bergmann,
dated May 14, 2019 (incorporated by reference to Exhibit 10.2 to the Company’s Quarterly Report on Form 10-
Q, filed with the Commission on August 8, 2019).†

Employment Agreement by and among Capricor Therapeutics, Inc., Capricor, Inc. and Karen G. Krasney, dated
May  14,  2019  (incorporated  by  reference  to  Exhibit  10.3  to  the  Company’s  Quarterly  Report  on  Form  10-Q,
filed with the Commission on August 8, 2019).†

Common  Stock  Sales  Agreement,  dated  July  22,  2019,  between  Capricor  Therapeutics,  Inc.  and  H.C.
Wainwright & Co., LLC (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form
8-K, filed with the Commission on July 22, 2019).

Letter Agreement dated March 25, 2020 (incorporated by reference to Exhibit 10.1 to the Company’s Current
Report on Form 8-K, filed with the Commission on March 26, 2020).

Capricor  Therapeutics,  Inc.  2020  Equity  Incentive  Plan  (incorporated  by  reference  to  Exhibit  4.9  to  the
Company’s Registration Statement on Form S-8, filed with the Commission on June 17, 2020). †

Form of Stock Option Agreement for Capricor Therapeutics, Inc. 2020 Equity Incentive Plan (incorporated by
reference to Exhibit 4.10 to the Company’s Registration Statement on Form S-8, filed with the Commission on
June 17, 2020). †

Seventh Amendment to Exclusive License Agreement, dated as of August 20, 2020, by and between Capricor,
Inc.  and  Cedars-Sinai  Medical  Center  (incorporated  by  reference  to  Exhibit  10.1  to  the  Company’s  Quarterly
Report on Form 10-Q, filed with the Commission on November 11, 2020).+

Exclusive  License  Agreement,  dated  as  of  April  28,  2021,  by  and  between  Capricor,  Inc.  and  Johns  Hopkins
University (incorporated by reference to Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q, filed
with the Commission on August 13, 2021).+

Capricor  Therapeutics,  Inc.  2021  Equity  Incentive  Plan  (incorporated  by  reference  to  Exhibit  10.2  to  the
Company’s Quarterly Report on Form 10-Q, filed with the Commission on August 13, 2021). †

Form of Stock Option Agreement for Capricor Therapeutics, Inc. 2021 Equity Incentive Plan (incorporated by
reference  to  Exhibit  10.3  to  the  Company’s  Quarterly  Report  on  Form  10-Q,  filed  with  the  Commission  on
August 13, 2021). †

Standard  Industrial/Commercial  Multi-Tenant  Lease,  dated  as  of  July  16,  2021,  by  and  between  Capricor
Therapeutics, Inc. and Altman Investment Company, LLC.* +

Commercialization  and  Distribution  Agreement,  dated  as  of  January  25,  2022,  by  and  among  Capricor
Therapeutics, Inc., Capricor, Inc. and Nippon Shinyaku Co. Ltd. *+

21.1

List of Subsidiaries. *

120

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table of Contents

23.1

24.1

31.1

31.2

32.1

32.2

101

Consent of Rose Snyder & Jacobs, LLP. *

Power of Attorney (included on signature page hereof). *

Certification of Principal Executive Officer. *

Certification of Principal Financial Officer. *

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

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

The  following  financial  information  from  Capricor  Therapeutics,  Inc.’s  Annual  Report  on  Form  10-K  for  the
year  ended  December  31,  2021  formatted  in  Inline  eXtensible  Business  Reporting  Language  (iXBRL):
(i) Consolidated Balance Sheets as of December 31, 2021 and 2020, (ii) Consolidated Statements of Operations
and  Comprehensive  Loss  for  the  years  ended  December  31,  2021  and  2020,  (iii)  Consolidated  Statement  of
Stockholders’  Equity  for  the  period  from  December  31,  2019  through  December  31,  2021,  (iv)  Consolidated
Statements  of  Cash  Flows  for  the  years  ended  December  31,  2021  and  2020,  and  (v)  Notes  to  Consolidated
Financial Statements.

104

Cover Page Interactive Data File (formatted in Inline XBRL and contained in Exhibit 101).

* Filed herewith.
† Indicates management contract or compensatory plan or arrangement.
+ Portions of the exhibit have been excluded because it is both not material and is the type of information that the registrant
treats as private or confidential.

ITEM 16.

FORM 10-K SUMMARY

None.

121

 
 
 
 
 
 
 
 
 
 
 
 
 
Table of Contents

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, on March 11, 2022.

SIGNATURES

CAPRICOR THERAPEUTICS, INC.

By: /s/ Linda Marbán, Ph.D.
Linda Marbán, Ph.D.
Chief Executive Officer

KNOW  ALL  MEN  BY  THESE  PRESENTS,  that  we,  the  undersigned  officers  and  directors  of  Capricor
Therapeutics, Inc., hereby severally constitute Linda Marbán, Ph.D. and Anthony J. Bergmann and each of them singly, our
true and lawful attorneys with full power to them, and each of them singly, to sign for us and in our names in the capacities
indicated below, any and all amendments to said Annual Report on Form 10-K, and generally to do all such things in our
names and in our capacities as officers and directors to enable Capricor Therapeutics, Inc. to comply with the provisions of
the  Securities  Exchange  Act  of  1934,  and  all  requirements  of  the  U.S.  Securities  and  Exchange  Commission,  hereby
ratifying  and  confirming  our  signatures  as  they  may  be  signed  by  our  said  attorneys,  or  any  of  them,  to  any  and  all
amendments hereto.

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

/s/ Linda Marbán, Ph.D.
Linda Marbán, Ph.D.

  Chief Executive Officer and Director

(Principal Executive Officer)

Date

March 11, 2022

/s/ Anthony J. Bergmann
Anthony J. Bergmann

/s/ Frank Litvack, M.D.
Frank Litvack, M.D.

/s/ Earl M. Collier
Earl M. Collier

/s/ Louis V. Manzo
Louis V. Manzo

/s/ George W. Dunbar
George W. Dunbar

/s/ Karimah Es Sabar
Karimah Es Sabar

/s/ David B. Musket
David B. Musket

  Chief Financial Officer

March 11, 2022

(Principal Financial and Accounting Officer)  

Executive Chairman and Director

March 11, 2022

March 11, 2022

March 11, 2022

March 11, 2022

March 11, 2022

March 11, 2022

  Director

  Director

  Director

  Director

  Director

122

 
 
 
 
 
 
 
 
    
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
DESCRIPTION OF REGISTRANT’S SECURITIES

REGISTERED PURSUANT TO SECTION 12 OF THE

SECURITIES EXCHANGE ACT OF 1934

Exhibit 4.1

The  authorized  capital  stock  of  Capricor  Therapeutics,  Inc.  consists  of  55,000,000  shares,  consisting  of  50,000,000  shares  of
common stock, $0.001 par value per share (the “common stock”) and 5,000,000 shares of preferred stock, $0.001 par value per share (the
“preferred  stock”).  We  have  one  class  of  securities  registered  under  Section  12  of  the  Securities  Exchange  Act  of  1934,  our  common
stock, which is listed on the Nasdaq Capital Market under the symbol “CAPR.” For purposes of this exhibit, unless the context otherwise
requires, the words “we,” “our,” “us” and “the company” refer to Capricor Therapeutics, Inc., a Delaware corporation.

General

DESCRIPTION OF COMMON STOCK

The  following  summary  sets  forth  some  of  the  general  terms  of  our  common  stock.  Because  this  is  a  summary,  it  does  not
contain all of the information that may be important to you. For a more detailed description of our common stock, you should read our
certificate of incorporation, as amended, and our bylaws, each of which is an exhibit to our Annual Report on Form 10-K to which this
summary is also an exhibit, and the applicable provisions of the General Corporation Law of the State of Delaware (the “DGCL”).

Voting Rights

Holders of our common stock are entitled to one vote for each share held of record on all matters submitted to a vote of the

stockholders, and do not have cumulative voting rights in the election of directors.

Dividend Rights

Subject to rights that may be applicable to any outstanding shares of preferred stock and the requirements, if any, with respect to
the setting aside of sums as sinking funds or redemption or purchase accounts for the benefit of the holders of preferred stock, the holders
of our common stock are entitled to receive dividends, if any, as may be declared from time to time by our board of directors out of assets
legally available for dividend payments. Any such dividends shall be divided among the holders of our common stock on a pro rata basis.

Liquidation Rights

In the event of any liquidation of the Company, the holders of our common stock will be entitled to share ratably in the assets
that are remaining after payment or provision for payment of all of our debts and obligations and after liquidation payments to holders of
outstanding shares of preferred stock are made, if any.

No Preemptive or Similar Rights

The  holders  of  our  common  stock  have  no  preferences  or  rights  of  conversion,  exchange,  pre-emption  or  other  subscription

rights, and our common stock is not subject to any sinking fund provisions.

Fully Paid and Nonassessable

All outstanding shares of our common stock are fully paid and nonassessable.

Preferred Stock

Our board of directors has been authorized to designate and issue up to an aggregate of 5,000,000 shares of preferred stock in
one or more series without action by the stockholders. Our board of directors can fix the rights, preferences and privileges of the shares
of  each  series  and  any  of  its  qualifications,  limitations  or  restrictions.  Our  board  of  directors  may  authorize  the  issuance  of  preferred
stock with voting or conversion rights that could adversely

affect the voting power or other rights of the holders of common stock. The issuance of preferred stock, while providing flexibility in
connection with possible future financings and acquisitions and other corporate purposes could, under certain circumstances, have the
effect  of  delaying  or  preventing  a  change  in  control  of  our  company  and  might  harm  the  market  price  of  our  common  stock.  As  of
December 31, 2021, there were no shares of preferred stock issued and outstanding.

Anti-Takeover Effects of Certain Provisions of the DGCL and Our Certificate of Incorporation and Bylaws

The  provisions  of  the  DGCL,  our  certificate  of  incorporation,  as  amended,  and  our  bylaws  may  be  deemed  to  have  an  anti-
takeover  effect  and  may  delay,  deter  or  prevent  a  tender  offer  or  takeover  attempt  that  a  stockholder  might  consider  to  be  in  its  best
interests, including attempts that might result in a premium being paid over the market price for the shares held by stockholders. These
provisions  are  intended  to  enhance  the  likelihood  of  continuity  and  stability  in  the  composition  of  our  board  of  directors  and  in  the
policies  formulated  by  the  board  of  directors  and  to  discourage  certain  types  of  transactions  that  may  involve  an  actual  or  threatened
change of control. These provisions, summarized below, are designed to reduce our vulnerability to an unsolicited acquisition proposal
and are intended to discourage certain tactics that may be used in proxy fights. Such provisions may also have the effect of preventing
changes in our management.

Section 203 of the DGCL

As  a  Delaware  corporation,  we  are  subject  to  Section  203  of  the  DGCL.  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 after the
date of the transaction in which the person became an interested stockholder, unless the business combination is, or the transaction in
which the person became an interested stockholder was, approved in a prescribed manner or another prescribed exception applies. For
purposes of Section 203, a “business combination” is defined broadly to include, among other things, a merger, asset or stock sale or
other transaction resulting in a financial benefit to the interested stockholder. Subject to certain exceptions, an “interested stockholder” is
a person who, together with affiliates and associates, owns (or, within three years prior, did own) 15% or more of the corporation’s voting
stock.

Issuance of Additional Shares

Our  board  of  directors  has  authority,  without  further  action  by  the  stockholders,  to  issue  up  to  5,000,000  shares  of  preferred
stock, in one or more series, and to designate the rights, preferences, privileges and restrictions of each series. The issuance of preferred
stock could have the effect of delaying or preventing a change in control of the Company without further action by the stockholders.

In  addition,  our  board  of  directors  has  authority  to  issue  the  authorized  but  unissued  shares  of  our  common  stock,  without
further  action  by  the  stockholders,  subject  to  any  applicable  stock  exchange  rules.  Under  certain  circumstances,  we  could  use  the
additional  shares  to  create  voting  impediments  or  to  frustrate  persons  seeking  to  effect  a  takeover  or  otherwise  gain  control  by,  for
example,  issuing  those  shares  in  private  placement  transactions  to  purchasers  who  are  likely  to  side  with  our  board  of  directors  in
opposing a hostile takeover bid.

Special Meetings of Stockholders

Our  bylaws  provide  that  special  meetings  of  stockholders  may  be  called  by  the  Chairman  of  the  Board,  the  President  or  our
board of directors. A special meeting shall be called by the President or Secretary upon one or more written demands (which must state
the purpose or purposes therefor) signed and dated by the holders of shares representing not less than 10% of all votes entitled to be cast
on any issue(s) that may be properly proposed to be considered at the special meeting. These provisions may delay or impede the ability
of  a  stockholder  or  group  of  stockholders  to  force  consideration  of  a  proposal  or  stockholders  holding  a  majority  of  our  outstanding
capital stock to take a certain desired action.

Advance Notice Provisions for Stockholder Proposals

Our  bylaws  provide  that  the  nomination  of  persons  to  stand  for  election  to  the  board  of  directors  at  any  annual  or  special
meeting of stockholders may be made by the holders of our common stock only if written notice of such stockholder’s intent to make
such nomination has been given to the Secretary of the Company not later than 30 days prior to the meeting.

Furthermore, our bylaws require that any stockholder who gives notice of any stockholder proposal shall deliver therewith the
text of the proposal to be presented and a brief written statement of the reasons why such stockholder favors the proposal and setting
forth such stockholder’s name and address, the number and class of all shares of each class of stock of the Company beneficially owned
by such stockholder and any financial interest of such stockholder in the proposal (other than as a stockholder).

The foregoing provisions may preclude our stockholders from bringing matters or from making nominations for directors at our
annual meeting of stockholders if the proposals are not in compliance with the required procedures. Additionally, the requisite procedures
may deter a potential acquirer from conducting a solicitation of proxies to elect its own nominees to our board of directors or otherwise
attempting to gain control of the Company.

Filling of Vacancies on the Board of Directors

Our  bylaws  provide  that  a  vacancy  on  our  board  of  directors  caused  by  the  removal  of  a  director  or  by  an  increase  in  the
authorized  number  of  directors  between  annual  meetings  may  be  filled  only  by  a  majority  of  the  remaining  directors.  In  addition,  the
number of directors constituting our board of directors may only be set from time to time by resolution of our board of directors. These
provisions  would  prevent  a  stockholder  from  increasing  the  size  of  our  board  of  directors  and  then  gaining  control  of  our  board  of
directors by filling any resulting vacancies with its own nominees; thereby making it more difficult to change the composition of our
board of directors.

Amendment of Bylaws

Our board of directors is expressly authorized to adopt, amend or repeal our bylaws.

Transfer Agent and Registrar

The transfer agent and registrar for our common stock is American Stock Transfer & Trust Company, LLC. Its address is 6201

15th Avenue, Brooklyn, New York 11219, and its telephone number is 800-937-5449.

*Portions of the exhibit have been excluded because it is both not material and is the type
of information that the registrant treats as private or confidential.

STANDARD INDUSTRIAL/COMMERCIAL MULTI-TENANT LEASE NET

1.

Basic Provisions ("Basic Provisions").

Exhibit 10.54

1.1
Parties. This Lease ("Lease"), dated for reference purposes only July 16, 2021, is
made  by  and  between  Altman  Investment  Company,  LLC  ("Lessor")  and  Capricor
Therapeutics, Inc. ("Lessee"), (collectively the "Parties", or individually a "Party").

1.2(a) Premises:  That  certain  real  property,  including  all  improvements  therein  or  to  be
provided  by  Lessor  under  the  terms  of  this  Lease,  commonly  known  as  (street  address,
unit/suite, city, state, zip):   10865 Road to the Cure, San Diego, CA 92121 ("Premises").
The  Premises  are  located  in  the  County  of  San  Diego,  and  are  generally  described  as
(describe  briefly  the  nature  of  the  Premises  and  the  "Project"):  9,396  RSF.  In  addition  to
Lessee's  rights  to  use  and  occupy  the  Premises  as  hereinafter  specified,  Lessee  shall
have  non-exclusive  rights  to  any  utility  raceways  of  the  building  containing  the  Premises
("Building") and to the Common Areas (as defined in Paragraph 2.7 below), but shall not
have any rights to the roof, or exterior walls of the Building or to any other buildings in the
Project.  The  Premises,  the  Building,  the  Common  Areas,  the  land  upon  which  they  are
located,  along  with  all  other  buildings  and  improvements  thereon,  are  herein  collectively
referred to as the "Project." (See also Paragraph 2)

1.2(b) Parking: 20 unreserved vehicle parking spaces, of which 6 parking spaces will be
available in the garage. (See also Paragraph 2.6)

Term:  5years  and  0  months  ("Original  Term")  commencing  October  1,  2021
1.3
("Commencement  Date")  and  ending  September  30,  2026  ("Expiration  Date").  (See  also
Paragraph  3)  Lessee  shall  have  the  option  to  extend  the  term  of  this  Lease  for  five  (5)
years [***].

Early Possession:  If  the  Premises  are  available  Lessee  may  have  nonexclusive
1.4
possession  of  the  Premises  commencing  fifteen  (15)  days  prior  to  the  Commencement
Date  ("Early  Possession  Date").  (See  also  Paragraphs  3.2  and  3.3)  In  the  event  the
current tenant has not vacated the Premises by September 15, 2021, the Commencement
Date shall be moved to that date which is the 16th day after the date when the Premises
become available to Lessee.

Base Rent: $48,859.00 per month ("Base Rent"), payable on the 1st day of each
1.5
month commencing October 1, 2021 (unless the Commencement Date is moved forward
due to Lessor's inability to deliver possession by such date). (See also Paragraph 4 and
Addendum Paragraph 1)

⌧ If this box is checked, there are provisions in this Lease for the Base Rent to be adjusted. See
Addendum Paragraph 1.

1.6
Lessee's Share of Common Area Operating Expenses: 18.83 percent (18.83 %)
("Lessee's  Share").  In  the  event  that  the  size  of  the  Premises  and/or  the  Project  are
modified during the term of this Lease, Lessor shall recalculate Lessee's Share to reflect
such modification. Lessee's share shall not be increased due to the vacancy of any portion
of the Project.

1.7

Base Rent and Other Monies Paid Upon Execution:

Base Rent: $48,859.00 for the period October 1, 2021 - October 31, 2021
(a)
(See Addendum Paragraph 1) unless the Commencement Date is moved forward
and in such case, the Base Rent to be paid upon execution shall be applied to the
first month of the Lease term.

Common Area Operating Expenses: The current estimate for the period

(b)
1st month is [***] (See Addendum Paragraph 1).

(c)

(d)

(e)

Security Deposit: [***] ("Security Deposit"). (See also Paragraph 5)

Other: ______ for _______

Total Due Upon Execution of this Lease: [***].

1.8

1.9

Agreed Use: Office and Life Science research. (See also Paragraph 6)

Insuring Party. Lessor is the "Insuring Party". (See also Paragraph 8)

1.10 Real Estate Brokers. (See also Paragraphs 15 and 25)

Representation:  Each  Party  acknowledges 

receiving  a  Disclosure
(a)
Regarding  Real  Estate  Agency  Relationship,  confirms  and  consents  to  the
following  agency  relationships  in  this  Lease  with  the  following  real  estate  brokers
("Broker(s)") and/or their agents ("Agent(s)"):

Lessor's  Brokerage  Firm  Cushman  &  Wakefield  License  No.  01329963  Is  the

broker of (check one): ⌧ the Lessor; or ☐ both the Lessee and Lessor (dual agent).

Lessor's Agent Brian Starck License No. 01504078 is (check one): ⌧ the Lessor's
Agent (salesperson or broker associate); or ☐ both the Lessee's Agent and the Lessor's
Agent (dual agent).

Lessee's  Brokerage  Firm  CBRE  License  No.  00409987  Is  the  broker  of  (check

one):

⌧ the Lessee; or ☐ both the Lessee and Lessor (dual agent).

Lessee's Agent Ryan Egli License No. 01445615 is (check one): ⌧  the  Lessee's
Agent (salesperson or broker associate); or ☐ both the Lessee's Agent and the Lessor's
Agent (dual agent).

(b)
Payment  to  Brokers.  Upon  execution  and  delivery  of  this  Lease  by  both
Parties, Lessor shall pay to the Brokers the brokerage fee agreed to in a separate
written agreement (or if there is no such agreement, the sum of ____ or _____% of
the total Base Rent) for the brokerage services rendered by the Brokers.

1.11 Guarantor. The obligations of the Lessee under this Lease are to be guaranteed
by N/A ("Guarantor"). (See also Paragraph 37)

1.12 Attachments. Attached hereto are the following, all of which constitute a part of this
Lease:

⌧ an Addendum consisting of Paragraphs 1 through 7;

⌧ a site plan depicting the Premises;

☐ a site plan depicting the Project;

☐ a current set of the Rules and Regulations for the Project;

☐ a current set of the Rules and Regulations adopted by the owners' association;

⌧ a Work Letter;

☐ other (specify): _______.

2.

Premises.

2.1
Letting. Lessor hereby leases to Lessee, and Lessee hereby leases from Lessor,
the  Premises,  for  the  term,  at  the  rental,  and  upon  all  of  the  terms,  covenants  and
conditions set forth in this Lease. While the approximate square footage of the Premises
may  have  been  used  in  the  marketing  of  the  Premises  for  purposes  of  comparison,  the
Base  Rent  stated  herein  is  NOT  tied  to  square  footage  and  is  not  subject  to  adjustment
should the actual size be determined to be different. NOTE: Lessee is advised to verify
the actual size prior to executing this Lease.

2.2
Condition.  Lessor  shall  deliver  that  portion  of  the  Premises  contained  within  the
Building ("Unit") to Lessee broom clean and free of debris on the Commencement Date or
the  Early  Possession  Date,  whichever  first  occurs  ("Start  Date"),  and,  so  long  as  the
required  service  contracts  described  in  Paragraph  7.1(b)  below  are  obtained  by  Lessee
and in effect within thirty days following the Start Date, warrants that the existing electrical,
plumbing,  fire  sprinkler,  lighting,  heating,  ventilating  and  air  conditioning  systems
("HVAC"),  loading  doors,  sump  pumps,  if  any,  and  all  other  such  elements  in  the  Unit,
other than those constructed by Lessee, shall be in good operating condition on said date,
that  the  structural  elements  of  the  roof,  including  the  roof  membrane,  bearing  walls  and
foundation of the Unit shall be free of material defects, and that the Unit does not contain
hazardous  levels  of  any  mold  or  fungi  defined  as  toxic  under  applicable  state  or  federal
law. If a non-compliance with such warranty exists as of the Start Date, or if one of such
systems  or  elements  should  malfunction  or  fail  within  the  appropriate  warranty  period,
Lessor shall, as Lessor's sole obligation with respect to such matter, except as otherwise
provided  in  this  Lease,  promptly  after  receipt  of  written  notice  from  Lessee  setting  forth
with specificity the nature and extent of such non-compliance, malfunction or failure, rectify
same at Lessor's expense. The warranty periods shall be as follows: (i) 6 months as to the
HVAC systems, and (ii) 6 months as to the remaining systems and other elements of the
Unit.  If  Lessee  does  not  give  Lessor  the  required  notice  within  the  appropriate  warranty
period,  correction  of  any  such  non-compliance,  malfunction  or  failure  shall  be  the
obligation of Lessee at Lessee's sole cost and expense (except for the repairs to the fire
sprinkler systems, roof, roof membrane, foundations, and/or bearing walls - see Paragraph
7). Lessor also warrants, that unless otherwise specified in writing, Lessor is unaware of (i)
any  recorded  Notices  of  Default  affecting  the  Premise;  (ii)  any  delinquent  amounts  due
under any loan secured by the Premises; and (iii) any bankruptcy proceeding affecting the
Premises.

2.3
Compliance. Lessor warrants that to the best of its knowledge the improvements
on the Premises comply with the building codes, applicable laws, covenants or restrictions
of  record,  regulations,  and  ordinances  ("Applicable  Requirements")  that  were  in  effect  at
the time that each improvement, or portion thereof, was constructed. Lessor is unaware of
any  current  violations  or  noncompliance  with  Applicable  Requirements  affecting  the
Premises. Said warranty does not apply to the use to which Lessee will put the Premises,
modifications which may be required by the Americans with Disabilities Act or any similar
laws  as  a  result  of  Lessee's  use  (see  Paragraph  49),  or  to  any  Alterations  or  Utility
Installations  (as  defined  in  Paragraph  7.3(a))  made  or  to  be  made  by  Lessee.  NOTE:
Lessee  is  responsible  for  determining  whether  or  not  the  Applicable  Requirements,  and
especially  the  zoning  are  appropriate  for  Lessee's  intended  use,  and  acknowledges  that
past uses of the Premises may no longer be allowed. If the Premises do not comply with
said warranty, Lessor shall, except as otherwise provided, promptly after receipt of written
notice  from  Lessee  setting  forth  with  specificity  the  nature  and  extent  of  such  non-
compliance, rectify the same at Lessor's expense. If Lessee does not give Lessor written
notice  of  a  non-compliance  with  this  warranty  within  6  months  following  the  Start  Date,
correction of that non-compliance shall be the obligation of Lessee at Lessee's sole cost
and  expense.  If  the  Applicable  Requirements  are  hereafter  changed  so  as  to  require
during the term of this Lease the construction of an addition to or an alteration of the Unit,
Premises  and/or  Building,  the  remediation  of  any  Hazardous  Substance,  or  the
reinforcement or other physical modification of the Unit, Premises and/or Building ("Capital
Expenditure"), Lessor and Lessee shall allocate the cost of such work as follows:

(a)
Subject  to  Paragraph  2.3(c)  below,  if  such  Capital  Expenditures  are
required as a result of the specific and unique use of the Premises by Lessee as
compared with uses by tenants in general, Lessee shall be fully responsible for the
cost thereof, provided, however, that if such Capital Expenditure is required during
the last 2 years of this Lease and the cost thereof exceeds 6 months' Base Rent,
Lessee may instead terminate this Lease unless Lessor notifies Lessee, in writing,
within 10 days after receipt of Lessee's termination notice that Lessor has elected
to  pay  the  difference  between  the  actual  cost  thereof  and  the  amount  equal  to  6
months' Base Rent. If Lessee elects termination, and a dangerous condition exists
such  that  it  would  be  unsafe  for  Lessee  to  continue  occupying  the  Premises,
Lessee  shall  immediately  cease  the  use  of  the  Premises  which  requires  such
Capital  Expenditure  and  deliver  to  Lessor  written  notice  specifying  a  termination
date at least 60 days thereafter. Such termination date shall, however, in no event
be  earlier  than  the  last  day  that  Lessee  could  legally  utilize  the  Premises  without
commencing such Capital Expenditure.

If such Capital Expenditure is not the result of the specific and unique use
(b)
of 
the  Premises  by  Lessee  (such  as,  governmentally  mandated  seismic
modifications), then Lessor shall pay for such Capital Expenditure and Lessee shall
only be obligated to pay, each month during the remainder of the term of this Lease
or  any  extension  thereof,  on  the  date  that  on  which  the  Base  Rent  is  due,  an
amount equal to 1/144th of the portion of such costs reasonably attributable to the
Premises. Lessee shall pay Interest on the balance but may prepay its obligation at
any time. If, however, such Capital Expenditure is required during the last 2 years
of this Lease or if Lessor reasonably determines that it

is not economically feasible to pay its share thereof, Lessor shall have the option to
terminate  this  Lease  upon  90  days  prior  written  notice  to  Lessee  unless  Lessee
notifies Lessor, in writing, within 10 days after receipt of Lessor's termination notice
that  Lessee  will  pay  for  such  Capital  Expenditure.  If  Lessor  does  not  elect  to
terminate,  and  fails  to  tender  its  share  of  any  such  Capital  Expenditure,  Lessee
may advance such funds and deduct same, with Interest, from Rent until Lessor's
share  of  such  costs  have  been  fully  paid.  If  Lessee  is  unable  to  finance  Lessor's
share, or if the balance of the Rent due and payable for the remainder of this Lease
is not sufficient to fully reimburse Lessee on an offset basis, Lessee shall have the
right to terminate this Lease upon 30 days written notice to Lessor. Nothing herein
shall relieve Lessor of the obligation to pay Lessee for any monies advanced and
not offset.

(c)
Notwithstanding the above, the provisions concerning Capital Expenditures
are  intended  to  apply  only  to  non-voluntary,  unexpected,  and  new  Applicable
Requirements.  If  the  Capital  Expenditures  are  instead  triggered  by  Lessee  as  a
result  of  an  actual  or  proposed  change  in  use,  change  in  intensity  of  use,  or
modification  to  the  Premises  then,  and  in  that  event,  Lessee  shall  either:  (i)
immediately  cease  such  changed  use  or  intensity  of  use  and/or  take  such  other
steps  as  may  be  necessary  to  eliminate  the  requirement  for  such  Capital
Expenditure, or (ii) complete such Capital Expenditure at its own expense. Lessee
shall not have any right to terminate this Lease.

Acknowledgements.  Lessee  acknowledges  that:  (a)  it  has  been  given  an
2.4
opportunity to inspect and measure the Premises; (b) it has been advised by Lessor and/or
Brokers to satisfy itself with respect to the size and condition of the Premises (including but
not  limited  to  the  electrical,  HVAC  and  fire  sprinkler  systems,  security,  environmental
aspects,  and  compliance  with  Applicable  Requirements  and  the  Americans  with
Disabilities Act), and their suitability for Lessee's intended use; (c) Lessee has made such
investigation  as  it  deems  necessary  with  reference  to  such  matters  and  assumes  all
responsibility  therefor  as  the  same  relate  to  its  occupancy  of  the  Premises;  (d)  it  is  not
relying on any representation as to the size of the Premises made by Brokers or Lessor;
(e) the square footage of the Premises was not material to Lessee's decision to lease the
Premises  and  pay  the  Rent  stated  herein;  and  (f)  neither  Lessor,  Lessor's  agents,  nor
Brokers have made any oral or written representations or warranties with respect to said
matters  other  than  as  set  forth  in  this  Lease.  In  addition,  Lessor  acknowledges  that:  (i)
Brokers have made no representations, promises or warranties concerning Lessee's ability
to  honor  the  Lease  or  suitability  to  occupy  the  Premises  and  (ii)  it  is  Lessor's  sole
responsibility  to  investigate  the  financial  capability  and/or  suitability  of  all  proposed
tenants.

2.5
Lessee as Prior Owner/Occupant. The warranties made by Lessor in Paragraph
2 shall be of no force or effect if immediately prior to the Start Date Lessee was the owner
or occupant of the Premises. In such event, Lessee shall be responsible for any necessary
corrective work.

2.6
Vehicle  Parking.  Lessee  shall  be  entitled  to  use  the  number  of  Parking  Spaces
specified  in  Paragraph  1.2(b)  on  those  portions  of  the  Common  Areas  designated  from
time  to  time  by  Lessor  for  parking.  Lessee  shall  not  use  more  parking  spaces  than  said
number. Said parking spaces shall be used for parking by vehicles no larger than full size
passenger automobiles or pick-up trucks, herein called "Permitted Size Vehicles." Lessor
may regulate the loading and unloading of vehicles

by adopting Rules and Regulations as provided in Paragraph 2.9. No vehicles other than
Permitted  Size  Vehicles  may  be  parked  in  the  Common  Area  without  the  prior  written
permission of Lessor. In addition:

(a)
Lessee  shall  not  permit  or  allow  any  vehicles  that  belong  to  or  are
controlled  by  Lessee  or  Lessee's  employees,  suppliers,  shippers,  customers,
contractors or invitees to be loaded, unloaded, or parked in areas other than those
designated by Lessor for such activities.

(b)

Lessee shall not service or store any vehicles in the Common Areas.

If Lessee permits or allows any of the prohibited activities described in this
(c)
Paragraph 2.6, then Lessor shall have the right, without notice, in addition to such
other  rights  and  remedies  that  it  may  have,  to  remove  or  tow  away  the  vehicle
involved and charge the cost to Lessee, which cost shall be immediately payable
upon demand by Lessor.

2.7
Common Areas Definition. The term "Common Areas" is defined as all areas and
facilities  outside  the  Premises  and  within  the  exterior  boundary  line  of  the  Project  and
interior utility raceways and installations within the Unit that are provided and designated
by the Lessor from time to time for the general non-exclusive use of Lessor, Lessee and
other  tenants  of  the  Project  and  their  respective  employees,  suppliers,  shippers,
customers, contractors and invitees, including parking areas, loading and unloading areas,
trash areas, roofs, roadways, walkways, driveways and landscaped areas.

2.8
Common  Areas  Lessee's  Rights.  Lessor  grants  to  Lessee,  for  the  benefit  of
Lessee and its employees, suppliers, shippers, contractors, customers and invitees, during
the  term  of  this  Lease,  the  non-exclusive  right  to  use,  in  common  with  others  entitled  to
such  use,  the  Common  Areas  as  they  exist  from  time  to  time,  subject  to  any  rights,
powers,  and  privileges  reserved  by  Lessor  under  the  terms  hereof  or  under  the  terms  of
any  rules  and  regulations  or  restrictions  governing  the  use  of  the  Project.  Under  no
circumstances  shall  the  right  herein  granted  to  use  the  Common  Areas  be  deemed  to
include the right to store any property, temporarily or permanently, in the Common Areas.
Any such storage shall be permitted only by the prior written consent of Lessor or Lessor's
designated  agent,  which  consent  may  be  revoked  at  any  time.  In  the  event  that  any
unauthorized  storage  shall  occur,  then  Lessor  shall  have  the  right,  without  notice,  in
addition  to  such  other  rights  and  remedies  that  it  may  have,  to  remove  the  property  and
charge  the  cost  to  Lessee,  which  cost  shall  be  immediately  payable  upon  demand  by
Lessor.

2.9
Common  Areas  Rules  and  Regulations.  Lessor  or  such  other  person(s)  as
Lessor  may  appoint  shall  have  the  exclusive  control  and  management  of  the  Common
Areas and shall have the right, from time to time, to establish, modify, amend and enforce
reasonable  rules  and  regulations  ("Rules  and  Regulations")  for  the  management,  safety,
care,  and  cleanliness  of  the  grounds,  the  parking  and  unloading  of  vehicles  and  the
preservation of good order, as well as for the convenience of other occupants or tenants of
the Building and the Project and their invitees. Lessee agrees to abide by and conform to
all  such  Rules  and  Regulations,  and  shall  use  its  best  efforts  to  cause  its  employees,
suppliers, shippers, customers, contractors and invitees to so abide and conform. Lessor
shall not be responsible to Lessee for the non-compliance with said Rules

and Regulations by other tenants of the Project. Lessee shall not be responsible for any
damage or loss caused by any other tenant in the Project.

2.10 Common Areas Changes. Lessor shall have the right, in Lessor's sole discretion,
from   time to time:

To  make  changes  to  the  Common  Areas,  including,  without  limitation,
(a)
changes in the location, size, shape and number of driveways, entrances, parking
spaces,  parking  areas,  loading  and  unloading  areas,  ingress,  egress,  direction  of
traffic, landscaped areas, walkways and utility raceways;

To close temporarily any of the Common Areas for maintenance purposes

(b)
so long as reasonable access to the Premises remains available;

To  use 

(c)
the  Common  Areas  while  engaged 
improvements, repairs or alterations to the Project, or any portion thereof; and

in  making  additional

(d)
To do and perform such other acts and make such other changes in, to or
with respect to the Common Areas and Project as Lessor may, in the exercise of
sound business judgment, deem to be appropriate.

3.

Term.

Term. The Commencement Date, Expiration Date and Original Term of this Lease

3.1
are as specified in Paragraph 1.3.

3.2
Early Possession. Any provision herein granting Lessee Early Possession of the
Premises  is  subject  to  and  conditioned  upon  the  Premises  being  available  for  such
possession prior to the Commencement Date. Any grant of Early Possession only conveys
a  non-exclusive  right  to  occupy  the  Premises.  If  Lessee  totally  or  partially  occupies  the
Premises  prior  to  the  Commencement  Date,  the  obligation  to  pay  Base  Rent  shall  be
abated for the period of such Early Possession. All other terms of this Lease (including but
not limited to the obligations to pay Lessee's Share of Common Area Operating Expenses,
Real  Property  Taxes  and  insurance  premiums  and  to  maintain  the  Premises)  shall  be  in
effect during such period. Any such Early Possession shall not affect the Expiration Date.

3.3
Delay  In  Possession.  Lessor  agrees  to  use  commercially  reasonable  efforts  to
deliver  exclusive  possession  of  the  Premises  to  Lessee  by  the  Commencement  Date.  If,
despite said efforts, Lessor is unable to deliver possession by such date, Lessor shall not
be subject to any liability therefor, nor shall such failure affect the validity of this Lease or
change  the  Expiration  Date.  Lessee  shall  not,  however,  be  obligated  to  pay  Rent  or
perform  its  other  obligations  until  Lessor  delivers  possession  of  the  Premises  and  any
period  of  rent  abatement  that  Lessee  would  otherwise  have  enjoyed  shall  run  from  the
date  of  delivery  of  possession  and  continue  for  a  period  equal  to  what  Lessee  would
otherwise  have  enjoyed  under  the  terms  hereof,  but  minus  any  days  of  delay  caused  by
the  acts  or  omissions  of  Lessee.  If  possession  is  not  delivered  within  60  days  after  the
Commencement Date, as the same may be extended under the terms of any Work Letter
executed by Parties, Lessee may, at its option, by notice in writing within 10 days after the
end  of  such  60-day  period,  cancel  this  Lease,  in  which  event  the  Parties  shall  be
discharged from all

obligations hereunder. If such written notice is not received by Lessor within said 10-day
period,  Lessee's  right  to  cancel  shall  terminate.  If  possession  of  the  Premises  is  not
delivered  within  120  days  after  the  Commencement  Date,  this  Lease  shall  terminate
unless other agreements are reached between Lessor and Lessee, in writing.

3.4
Lessee  Compliance.  Lessor  shall  not  be  required  to  tender  possession  of  the
Premises  to  Lessee  until  Lessee  complies  with  its  obligation  to  provide  evidence  of
insurance (Paragraph 8.5). Pending delivery of such evidence, Lessee shall be required to
perform all of its obligations under this Lease from and after the Start Date, including the
payment of Rent, notwithstanding Lessor's election to withhold possession pending receipt
of  such  evidence  of  insurance.  Further,  if  Lessee  is  required  to  perform  any  other
conditions prior to or concurrent with the Start Date, the Start Date shall occur but Lessor
may elect to withhold possession until such conditions are satisfied.

4.

Rent.

Rent Defined. All monetary obligations of Lessee to Lessor under the terms of this

4.1.
Lease (except for the Security Deposit) are deemed to be rent ("Rent").

Common Area Operating Expenses. Lessee shall pay to Lessor during the term
4.2
hereof, in addition to the Base Rent, Lessee's Share (as specified in Paragraph 1.6) of all
Common Area Operating Expenses, as hereinafter defined, during each calendar year of
the term of this Lease, in accordance with the following provisions:

"Common Area Operating Expenses" are defined, for purposes of this
(a)
Lease, as all costs relating to the ownership and opera on of the Project, including,
but not limited to, the following:

The  operation,  repair  and  maintenance,  in  neat,  clean,  good  order

(i)
and condition, and if necessary the replacement, of the following:

(aa)  The  Common  Areas  and  Common  Area  improvements,
including  parking  areas,  loading  and  unloading  areas,  trash  areas,
roadways,  parkways,  walkways,  driveways,  landscaped  areas,
bumpers, irrigation systems, Common Area lighting facilities, fences
and  gates,  elevators,  roofs,  exterior  walls  of  the  buildings,  building
systems and roof drainage systems.

(bb) Exterior signs and any tenant directories.

(cc) Any fire sprinkler systems.

(dd)  All  other  areas  and  improvements  that  are  within  the  exterior
boundaries  of  the  Project  but  outside  of  the  Premises  and/or  any
other space occupied by a tenant.

The  cost  of  water,  gas,  electricity  and  telephone  to  service  the

(ii)
Common Areas and any utilities not separately metered.

The  cost  of 

(iii)
trash  disposal,  pest  control  services,  property
management,  security  services,  owners'  association  dues  and  fees,  the
cost  to  repaint  the  exterior  of  any  structures  and  the  cost  of  any
environmental inspections.

(iv)

Real Property Taxes (as defined in Paragraph 10).

The  cost  of  the  premiums  for  the  insurance  maintained  by  Lessor

(v) 
pursuant to Paragraph 8.

Any deductible portion of an insured loss concerning the Building or

(vi)
the Common Areas.

Auditors', accountants' and attorneys' fees and costs related to the

(vii)  
operation, maintenance, repair and replacement of the Project.

(viii)   The cost of any capital improvement to the Building or the Project
not covered under the provisions of Paragraph 2.3 provided; however, that
Lessor  shall  allocate  the  cost  of  any  such  capital  improvement  over  a  12-
year  period  and  Lessee  shall  not  be  required  to  pay  more  than  Lessee's
Share  of  1/144th  of  the  cost  of  such  capital  improvement  in  any  given
month.  Lessee  shall  pay  Interest  on  the  unamortized  balance  but  may
prepay  its  obligation  at  any  time.  Such  obligations  shall  cease  upon
termination of the Lease.

(ix)  The cost of any other services to be provided by Lessor that are stated
elsewhere in this Lease to be a Common Area Operating Expense.

(b)
Any Common Area Operating Expenses and Real Property Taxes that are
specifically  attributable  to  the  Unit,  the  Building  or  to  any  other  building  in  the
Project  or  to  the  operation,  repair  and  maintenance  thereof,  shall  be  allocated
entirely  to  such  Unit,  Building,  or  other  building.  However,  any  Common  Area
Operating Expenses and Real Property Taxes that are not specifically attributable
to the Building or to any other building or to the operation, repair and maintenance
thereof,  shall  be  equitably  allocated  by  Lessor  to  all  buildings  in  the  Project.
Notwithstanding  the  foregoing,  Lessee  shall  not  be  obligated  to  pay  the  costs  of
repairs for any damage caused by another tenant in the Building or any other third
party.

(c)
The  inclusion  of  the  improvements,  facilities  and  services  set  forth  in
Subparagraph 4.2(a) shall not be deemed to impose an obligation upon Lessor to
either have said improvements or facilities or to provide those services unless the
Project already has the same, Lessor already provides the services, or Lessor has
agreed elsewhere in this Lease to provide the same or some of them.

(d)
Lessee's  Share  of  Common  Area  Operating  Expenses  is  payable  monthly
on  the  same  day  as  the  Base  Rent  is  due  hereunder.  The  amount  of  such
payments  shall  be  based  on  Lessor's  estimate  of  the  annual  Common  Area
Operating Expenses. Within 60 days after written request (but not more than once
each year) Lessor shall deliver to Lessee a reasonably detailed statement showing
Lessee's Share of the actual Common Area Operating Expenses for the preceding
year. If Lessee's payments during such year exceed

Lessee's  Share,  Lessor  shall  credit  the  amount  of  such  over  payment  against
Lessee's  future  payments.  If  Lessee's  payments  during  such  year  were  less  than
Lessee's Share, Lessee shall pay to Lessor the amount of the deficiency within 10
days after delivery by Lessor to Lessee of the statement.

(e)
Common Area Operating Expenses shall not include any expenses paid by
any tenant directly to third parties, or as to which Lessor is otherwise reimbursed
by any third party, other tenant, or insurance proceeds.

4.3
Payment. Lessee shall cause payment of Rent to be received by Lessor in lawful
money of the United States, without offset or deduction (except as specifically permitted in
this  Lease),  on  or  before  the  day  on  which  it  is  due.  All  monetary  amounts  shall  be
rounded to the nearest whole dollar. In the event that any statement or invoice prepared by
Lessor  is  inaccurate  such  inaccuracy  shall  not  constitute  a  waiver  and  Lessee  shall  be
obligated  to  pay  the  amount  set  forth  in  this  Lease.  Rent  for  any  period  during  the  term
hereof  which  is  for  less  than  one  full  calendar  month  shall  be  prorated  based  upon  the
actual  number  of  days  of  said  month.  Payment  of  Rent  shall  be  made  to  Lessor  at  its
address stated herein or to such other persons or place as Lessor may from time to time
designate  in  writing.  Acceptance  of  a  payment  which  is  less  than  the  amount  then  due
shall not be a waiver of Lessor's rights to the balance of such Rent, regardless of Lessor's
endorsement  of  any  check  so  stating.  In  the  event  that  any  check,  draft,  or  other
instrument  of  payment  given  by  Lessee  to  Lessor  is  dishonored  for  any  reason,  Lessee
agrees  to  pay  to  Lessor  the  sum  of  $25  in  addition  to  any  Late  Charge  to  compensate
Lessor for additional time and expenses incurred in handling the dishonored payment and
Lessor, at its option, may require all future Rent be paid by cashier's check. Payments will
be  applied  first  to  accrued  late  charges  and  attorney's  fees,  second  to  accrued  interest,
then to Base Rent and Common Area Operating Expenses, and any remaining amount to
any other outstanding charges or costs. The Base Rent shall be adjusted upward annually
by three percent (3%).

5.
Security  Deposit.  Lessee  shall  deposit  with  Lessor  upon  execution  hereof  the  Security
Deposit as security for Lessee's faithful performance of its obligations under this Lease. If Lessee
fails to pay Rent, or otherwise Defaults under this Lease, Lessor may use, apply or retain all or
any portion of said Security Deposit for the payment of any amount already due Lessor, for Rents
which  will  be  due  in  the  future,  and/or  to  reimburse  or  compensate  Lessor  for  any  liability,
expense, loss or damage which Lessor may suffer or incur by reason thereof. If Lessor uses or
applies all or any portion of the Security Deposit, Lessee shall within 10 days after written request
therefor deposit monies with Lessor sufficient to restore said Security Deposit to the full amount
required  by  this  Lease.  If  the  Base  Rent  increases  during  the  term  of  this  Lease,  Lessee  shall,
upon written request from Lessor, deposit additional monies with Lessor so that the total amount
of the Security Deposit shall at all times bear the same proportion to the increased Base Rent as
the initial Security Deposit bore to the initial Base Rent. Should the Agreed Use be amended to
accommodate  a  material  change  in  the  business  of  Lessee  or  to  accommodate  a  sublessee  or
assignee, Lessor shall have the right to increase the Security Deposit to the extent necessary, in
Lessor's reasonable judgment, to account for any increased wear and tear that the Premises may
suffer as a result thereof. If a change in control of Lessee occurs during this Lease and following
such  change  the  financial  condition  of  Lessee  is,  in  Lessor's  reasonable  judgment,  significantly
reduced, Lessee shall deposit such additional monies with Lessor as shall be sufficient to cause
the Security Deposit to be at a commercially reasonable level based on such change in financial
condition, but in no event shall the increase be more than 10% of

the  original  amount  of  the  Security  Deposit.  Lessor  shall  not  be  required  to  keep  the  Security
Deposit separate from its general accounts. Within 90 days after the expiration or termination of
this Lease, Lessor shall return that portion of the Security Deposit not used or applied by Lessor.
Lessor shall upon written request provide Lessee with an accounting showing how that portion of
the Security Deposit that was not returned was applied. No part of the Security Deposit shall bear
interest or be considered prepayment for any monies to be paid by Lessee under this Lease. THE
SECURITY DEPOSIT SHALL NOT BE USED BY LESSEE IN LIEU OF PAYMENT OF THE LAST
MONTH'S  RENT.  After  the  30th  month  of  the  Lease  term,  50%  of  the  Security  Deposit  will  be
returned to Lessee as long as Lessee is not in default.

6.

Use.

6.1
Use. Lessee shall use and occupy the Premises only for the Agreed Use, or any
other legal use which is reasonably comparable thereto, and for no other purpose. Lessee
shall  not  use  or  permit  the  use  of  the  Premises  in  a  manner  that  is  unlawful,  creates
damage,  waste  or  a  nuisance,  or  that  disturbs  occupants  of  or  causes  damage  to
neighboring premises or properties. Other than guide, signal and seeing eye dogs, Lessee
shall  not  keep  or  allow  in  the  Premises  any  pets,  animals,  birds,  fish,  or  reptiles.  Lessor
shall  not  unreasonably  withhold  or  delay  its  consent  to  any  written  request  for  a
modification of the Agreed Use, so long as the same will not impair the structural integrity
of  the  Building  or  the  mechanical  or  electrical  systems  therein,  and/or  is  not  significantly
more burdensome to the Project. If Lessor elects to withhold consent, Lessor shall within 7
days  after  such  request  give  written  notification  of  same,  which  notice  shall  include  an
explanation of Lessor's objections to the change in the Agreed Use.

6.2

Hazardous Substances.

(a)
Reportable Uses Require Consent. The term "Hazardous Substance" as
used in this Lease shall mean any product, substance, or waste whose presence,
use,  manufacture,  disposal,  transportation,  or  release,  either  by  itself  or  in
combination  with  other  materials  expected  to  be  on  the  Premises,  is  either:  (i)
potentially  injurious  to  the  public  health,  safety  or  welfare,  the  environment  or  the
Premises, (ii) regulated or monitored by any governmental authority, or (iii) a basis
for potential liability of Lessor to any governmental agency or third party under any
applicable statute or common law theory. Hazardous Substances shall include, but
not  be  limited  to,  hydrocarbons,  petroleum,  gasoline,  and/or  crude  oil  or  any
products, by products or fractions thereof. Lessee shall not engage in any activity
in  or  on  the  Premises  which  constitutes  a  Reportable  Use  of  Hazardous
Substances  without  the  express  prior  written  consent  of  Lessor  and  timely
compliance  (at  Lessee's  expense)  with  all  Applicable  Requirements.  "Reportable
Use"  shall  mean  (i)  the  installation  or  use  of  any  above  or  below  ground  storage
tank, (ii) the generation, possession, storage, use, transportation, or disposal of a
Hazardous Substance that requires a permit from, or with respect to which a report,
notice, registration or business plan is required to be filed with, any governmental
authority, and/or (iii) the presence at the Premises of a Hazardous Substance with
respect  to  which  any  Applicable  Requirements  requires  that  a  notice  be  given  to
persons  entering  or  occupying 
the  Premises  or  neighboring  properties.
Notwithstanding  the  foregoing,  Lessee  may  use  any  ordinary  and  customary
materials reasonably required to be used in the normal course of the Agreed Use,
ordinary office supplies (copier toner, liquid paper,

glue,  etc.)  and  common  household  cleaning  materials,  so  long  as  such  use  is  in
compliance  with  all  Applicable  Requirements,  is  not  a  Reportable  Use,  and  does
not  expose  the  Premises  or  neighboring  property  to  any  meaningful  risk  of
contamination  or  damage  or  expose  Lessor  to  any  liability  therefor.  In  addition,
Lessor  may  condition  its  consent  to  any  Reportable  Use  upon  receiving  such
additional assurances as Lessor reasonably deems necessary to protect itself, the
public, the Premises and/or the environment against damage, contamination, injury
and/or  liability,  including,  but  not  limited  to,  the  installation  (and  removal  on  or
before  Lease  expiration  or  termination)  of  protective  modifications  (such  as
concrete encasements) and/or increasing the Security Deposit.

(b)
Duty  to  Inform  Lessor.  If  Lessee  knows,  or  has  reasonable  cause  to
believe, that a Hazardous Substance has come to be located in, on, under or about
the  Premises,  other  than  as  previously  consented  to  by  Lessor,  Lessee  shall
immediately  give  written  notice  of  such  fact  to  Lessor,  and  provide  Lessor  with  a
copy  of  any  report,  notice,  claim  or  other  documentation  which  it  has  concerning
the presence of such Hazardous Substance.

(c)
Lessee  Remediation.  Lessee  shall  not  cause  or  permit  any  Hazardous
Substance to be spilled or released in, on, under, or about the Premises (including
through  the  plumbing  or  sanitary  sewer  system)  and  shall  promptly,  at  Lessee's
expense, comply with all Applicable Requirements and take all investigatory and/or
remedial  action  reasonably  recommended,  whether  or  not  formally  ordered  or
required, for the cleanup of any contamination of, and for the maintenance, security
and/or  monitoring  of  the  Premises  or  neighboring  properties,  that  was  caused  or
materially  contributed  to  by  Lessee,  or  pertaining  to  or  involving  any  Hazardous
Substance  brought  onto  the  Premises  during  the  term  of  this  Lease,  by  or  for
Lessee, or any third party.

(d)
Lessee Indemnification. Lessee shall indemnify, defend and hold Lessor,
its  agents,  employees,  lenders  and  ground  lessor,  if  any,  harmless  from  and
against  any  and  all  loss  of  rents  and/or  damages,  liabilities,  judgments,  claims,
expenses, penalties, and attorneys' and consultants' fees arising out of or involving
any Hazardous Substance brought onto the Premises by or for Lessee, or any third
party (provided, however, that Lessee shall have no liability under this Lease with
respect to underground migration of any Hazardous Substance under the Premises
from areas outside of the Project not caused or contributed to by Lessee), nor from
any condition caused by Lessor, any other tenant in the Building, or any third party
not affiliated with Lessee. Lessee's obligations shall include, but not be limited to,
the  effects  of  any  contamination  or  injury  to  person,  property  or  the  environment
created or suffered by Lessee, and the cost of investigation, removal, remediation,
restoration and/or abatement, and shall survive the expiration or termination of this
Lease.  No  termination,  cancellation  or  release  agreement  entered  into  by  Lessor
and Lessee shall release Lessee from its obligations under this Lease with respect
to Hazardous Substances, unless specifically so agreed by Lessor in writing at the
time of such agreement.

(e)
Lessor  Indemnification.  Except  as  otherwise  provided  in  paragraph  8.7,
Lessor and its successors and assigns shall indemnify, defend, reimburse and hold
Lessee,  its  employees  and  lenders,  harmless  from  and  against  any  and  all
environmental damages,

including  the  cost  of  remediation,  which  are  suffered  as  a  direct  result  of
Hazardous  Substances  on  the  Premises  prior  to  Lessee  taking  possession  or
which  are  caused  by  the  negligence  or  willful  misconduct  of  Lessor,  its  agents  or
employees.  Lessor's  obligations,  as  and  when  required  by  the  Applicable
Requirements,  shall  include,  but  not  be  limited  to,  the  cost  of  investigation,
removal,  remediation,  restoration  and/or  abatement,  and  shall  survive  the
expiration or termination of this Lease.

Investigations and Remediations. Lessor shall retain the responsibility

(f)
and pay for any investigations or remediation measures required by governmental
entities having jurisdiction with respect to the existence of Hazardous Substances
on the Premises prior to the Lessee taking possession, unless such remediation
measure is required as a result of Lessee's use (including "Alterations", as defined
in paragraph 7.3(a) below) of the Premises, in which event Lessee shall be
responsible for such payment. Lessee shall cooperate fully in any such activities at
the request of Lessor, including allowing Lessor and Lessor's agents to have
reasonable access to the Premises at reasonable times in order to carry out
Lessor's investigative and remedial responsibilities.

Lessor Termination Option. If a Hazardous Substance Condition (see
(g)
Paragraph 9.1(e)) occurs during the term of this Lease, unless Lessee is legally
responsible therefor (in which case Lessee shall make the investigation and
remediation thereof required by the Applicable Requirements and this Lease shall
continue in full force and effect, but subject to Lessor's rights under Paragraph
6.2(d) and Paragraph 13), Lessor may, at Lessor's option, either (i) investigate and
remediate such Hazardous Substance Condition, if required, as soon as
reasonably possible at Lessor's expense, in which event this Lease shall continue
in full force and effect, or (ii) if the estimated cost to remediate such condition
exceeds 12 times the then monthly Base Rent or $100,000, whichever is greater,
give written notice to Lessee, within 30 days after receipt by Lessor of knowledge
of the occurrence of such Hazardous Substance Condition, of Lessor's desire to
terminate this Lease as of the date ninety (90) days following the date of such
notice. In the event Lessor elects to give a termination notice, Lessee may, within
10 days thereafter, give written notice to Lessor of Lessee's commitment to pay the
amount by which the cost of the remediation of such Hazardous Substance
Condition exceeds an amount equal to 12 times the then monthly Base Rent or
$100,000, whichever is greater. Lessee shall provide Lessor with said funds or
satisfactory assurance thereof within 30 days following such commitment. In such
event, this Lease shall continue in full force and effect, and Lessor shall proceed to
make such remediation as soon as reasonably possible after the required funds
are available. If Lessee does not give such notice and provide the required funds or
assurance thereof within the me provided, this Lease shall terminate as of the date
specified in Lessor's notice of termination.

Lessee's  Compliance  with  Applicable  Requirements.  Except  as  otherwise
6.3
provided  in  this  Lease,  Lessee  shall,  at  Lessee's  sole  expense,  fully,  diligently  and  in  a
timely  manner,  materially  comply  with  all  Applicable  Requirements,  the  requirements  of
any  applicable  fire  insurance  underwriter  or  rating  bureau,  and  the  recommendations  of
Lessor's engineers and/or consultants

which  relate  in  any  manner  to  the  Premises,  without  regard  to  whether  said  Applicable
Requirements  are  now  in  effect  or  become  effective  after  the  Start  Date.  Lessee  shall,
within  10  days  after  receipt  of  Lessor's  written  request,  provide  Lessor  with  copies  of  all
permits and other documents, and other information evidencing Lessee's compliance with
any  Applicable  Requirements  specified  by  Lessor,  and  shall  immediately  upon  receipt,
notify Lessor in writing (with copies of any documents involved) of any threatened or actual
claim, notice, citation, warning, complaint or report pertaining to or involving the failure of
Lessee  or  the  Premises  to  comply  with  any  Applicable  Requirements.  Likewise,  Lessee
shall  immediately  give  written  notice  to  Lessor  of:  (i)  any  water  damage  to  the  Premises
and  any  suspected  seepage,  pooling,  dampness  or  other  condition  conducive  to  the
production of mold; or (ii) any mustiness or other odors that might indicate the presence of
mold in the Premises.

6.4
Inspection; Compliance. Lessor and Lessor's "Lender" (as defined in Paragraph
30) and consultants authorized by Lessor shall have the right to enter into the Premises at
any time in the case of an emergency, and otherwise at reasonable times after reasonable
notice, for the purpose of inspecting and/or testing the condition of the Premises and/or for
verifying compliance by Lessee with this Lease. The cost of any such inspections shall be
paid by Lessor, unless a violation of Applicable Requirements, or a Hazardous Substance
Condition  (see  Paragraph  9.1(e))  is  found  to  exist  or  be  imminent,  or  the  inspection  is
requested  or  ordered  by  a  governmental  authority.  In  such  case,  Lessee  shall  upon
request  reimburse  Lessor  for  the  cost  of  such  inspection,  so  long  as  such  inspection  is
reasonably  related  to  the  violation  or  contamination.  In  addition,  Lessee  shall  provide
copies of all relevant material safety data sheets (MSDS) to Lessor within 10 days of the
receipt  of  written  request  therefor.  Lessee  acknowledges  that  any  failure  on  its  part  to
allow such inspections or testing will expose Lessor to risks and potentially cause Lessor
to incur costs not contemplated by this Lease, the extent of which will be extremely difficult
to ascertain. Accordingly, should the Lessee fail to allow such inspections and/or testing in
a timely fashion the Base Rent shall be automatically increased upon notice to Lessee, by
an amount equal to 5% of the then existing Base Rent or $100, whichever is greater for
the length of time that Lessee remains in default of this provision. The Parties agree that
such  increase  in  Base  Rent  represents  fair  and  reasonable  compensation  for  the
additional  risk/costs  that  Lessor  will  incur  by  reason  of  Lessee's  failure  to  allow  such
inspection and/or testing. Such increase in Base Rent shall in no event constitute a waiver
of Lessee's Default or Breach with respect to such failure nor prevent the exercise of any
of the other rights and remedies granted hereunder.

7.

Maintenance; Repairs; Utility Installations; Trade Fixtures and Alterations.

7.1

Lessee's Obligations.

(a)
In  General.  Subject  to  the  provisions  of  Paragraph  2.2  (Condition),  2.3
(Compliance),  6.3  (Lessee's  Compliance  with  Applicable  Requirements),  7.2
(Lessor's Obligations), 9 (Damage or Destruction), and 14 (Condemnation), Lessee
shall,  at  Lessee's  sole  expense,  keep  the  Premises,  Utility  Installations  (intended
for  Lessee's  exclusive  use,  no  matter  where  located),  and  Alterations  in  good
order,  condition  and  repair  (whether  or  not  the  portion  of  the  Premises  requiring
repairs, or the means of repairing the same, are reasonably or readily accessible to
Lessee,  and  whether  or  not  the  need  for  such  repairs  occurs  as  a  result  of
Lessee's use, any prior use, the elements or the age of such

portion  of  the  Premises),  including,  but  not  limited  to,  all  equipment  or  facilities,
such as plumbing, HVAC equipment, electrical, lighting facilities, boilers, pressure
vessels,  fixtures,  interior  walls,  interior  surfaces  of  exterior  walls,  ceilings,  floors,
windows,  doors,  plate  glass,  and  skylights  but  excluding  any  items  which  are  the
responsibility of Lessor pursuant to Paragraph 7.2 or which have been damaged by
another tenant or other third party not affiliated with Lessee. Lessee, in keeping the
Premises  in  good  order,  condition  and  repair,  shall  exercise  and  perform  good
maintenance practices, specifically including the procurement and maintenance of
the  service  contracts  required  by  Paragraph  7.1(b)  below.  Lessee's  obligations
shall  include  restorations,  replacements  or  renewals  when  necessary  to  keep  the
Premises and all improvements thereon or a part thereof in good order, condition
and state of repair.

Service Contracts. Lessee shall, at Lessee's sole expense, procure and

(b)
maintain contracts, with copies to Lessor, in customary form and substance for, and
with contractors specializing and experienced in the maintenance of the following
equipment and improvements, if any, if and when installed on the Premises: (i)
HVAC equipment, (ii) boiler and pressure vessels, and (iii) clarifiers. However,
Lessor reserves the right, upon notice to Lessee, to procure and maintain any or all
of such service contracts, and Lessee shall reimburse Lessor, upon demand, for
the cost thereof. So long as the cost thereof does not exceed that amount which
could have been paid by Lessee for a similar contract.

Failure to Perform. If Lessee fails to perform Lessee's obligations under

(c)
this Paragraph 7.1, Lessor may enter upon the Premises after 10 days' prior written
notice to Lessee (except in the case of an emergency, in which case no notice shall
be required), perform such obligations on Lessee's behalf, and put the Premises in
good order, condition and repair, and Lessee shall promptly pay to Lessor a sum
equal to 115% of the cost thereof.

Replacement. Subject to Lessee's indemnification of Lessor as set forth in

(d)
Paragraph 8.7 below, and without relieving Lessee of liability resulting from
Lessee's failure to exercise and perform good maintenance practices, if an item
described in Paragraph 7.1(b) cannot be repaired other than at a cost which is in
excess of 50% of the cost of replacing such item, then such item shall be replaced
by Lessor, and the cost thereof shall be prorated between the Parties and Lessee
shall only be obligated to pay, each month during the remainder of the term of this
Lease or any extension thereof, on the date on which Base Rent is due, an amount
equal to the product of multiplying the cost of such replacement by a fraction, the
numerator of which is one, and the denominator of which is 144 (i.e. 1/144th of the
cost per month). Lessee shall pay Interest on the unamortized balance but may
prepay its obligation at any time. Such obligations shall cease upon termination of
the Lease.

Lessor's Obligations. Subject to the provisions of Paragraphs 2.2 (Condition), 2.3
7.2
(Compliance),  4.2  (Common  Area  Operating  Expenses),  6  (Use),  7.1  (Lessee's
Obligations),  9  (Damage  or  Destruction)  and  14  (Condemnation),  Lessor,  subject  to
reimbursement pursuant to Paragraph 4.2, shall keep in good order, condition and repair
the foundations, exterior walls,

structural  condition  of  interior  bearing  walls,  exterior  roof,  roof  membrane,  fire  sprinkler
system, Common Area fire alarm and/or smoke detection systems, fire hydrants, parking
lots,  walkways,  parkways,  driveways,  landscaping,  fences,  signs  and  utility  systems
serving  the  Common  Areas  and  all  parts  thereof,  as  well  as  providing  the  services  for
which  there  is  a  Common  Area  Operating  Expense  pursuant  to  Paragraph  4.2.  Lessor
shall  not  be  obligated  to  paint  the  exterior  or  interior  surfaces  of  exterior  walls  nor  shall
Lessor  be  obligated  to  maintain,  repair  or  replace  windows,  doors  or  plate  glass  of  the
Premises. Nothing contained in this paragraph shall apply to Lessor's obligation to perform
Tenant Improvements as set forth in the Work Letter for which Lessor shall be responsible,
without charge to Lessee.

7.3

Utility Installations; Trade Fixtures; Alterations.

(a)
Definitions. The term "Utility Installations"  refers  to  all  floor  and  window
coverings,  air  and/or  vacuum  lines,  power  panels,  electrical  distribution,  security
and  fire  protection  systems,  communication  cabling,  lighting  fixtures,  HVAC
equipment,  plumbing,  and  fencing  in  or  on  the  Premises.  The  term  "Trade
Fixtures"  shall  mean  Lessee's  machinery  and  equipment  that  can  be  removed
without doing material damage to the Premises. The term "Alterations" shall mean
any  modification  of  the  improvements,  other  than  Utility  Installations  or  Trade
Fixtures,  whether  by  addition  or  deletion.  "Lessee  Owned  Alterations  and/or
Utility Installations" are defined as Alterations and/or Utility Installations made by
Lessee that are not yet owned by Lessor pursuant to Paragraph 7.4(a).

(b)
Consent.  Lessee  shall  not  make  any  Alterations  or  Utility  Installations  to
the  Premises  without  Lessor's  prior  written  consent.  Lessee  may,  however,  make
non-structural  Alterations  or  Utility  Installations  to  the  interior  of  the  Premises
(excluding  the  roof)  without  such  consent  but  upon  notice  to  Lessor,  as  long  as
they  are  not  visible  from  the  outside,  do  not  involve  puncturing,  relocating  or
removing  the  roof  or  any  existing  walls,  will  not  affect  the  electrical,  plumbing,
HVAC,  and/or  life  safety  systems,  do  not  trigger  the  requirement  for  additional
modifications  and/or  improvements  to  the  Premises  resulting  from  Applicable
Requirements, such as compliance with Title 24, and/or life safety systems, and the
cumulative  cost  thereof  during  this  Lease  as  extended  does  not  exceed  a  sum
equal to 3 month's Base Rent in the aggregate or a sum equal to one month's Base
Rent  in  any  one  year.  Notwithstanding  the  foregoing,  Lessee  shall  not  make  or
permit  any  roof  penetrations  and/or  install  anything  on  the  roof  without  the  prior
written  approval  of  Lessor.  Lessor  may,  as  a  precondition  to  granting  such
approval, require Lessee to utilize a contractor chosen and/or approved by Lessor.
Any  Alterations  or  Utility  Installations  that  Lessee  shall  desire  to  make  and  which
require the consent of the Lessor shall be presented to Lessor in written form with
detailed plans. Consent shall be deemed conditioned upon Lessee's: (i) acquiring
all  applicable  governmental  permits,  (ii)  furnishing  Lessor  with  copies  of  both  the
permits and the plans and specifications prior to commencement of the work, and
(iii)  compliance  with  all  conditions  of  said  permits  and  other  Applicable
Requirements  in  a  prompt  and  expeditious  manner.  Any  Alterations  or  Utility
Installations shall be performed in a workmanlike manner with good and sufficient
materials. Lessee shall promptly upon completion furnish Lessor with as built plans
and specifications. For work which costs an amount in excess of one month's Base

Rent,  Lessor  may  condition  its  consent  upon  Lessee  providing  a  lien  and
completion  bond  in  an  amount  equal  to  150%  of  the  estimated  cost  of  such
Alteration or Utility Installation and/or upon Lessee's posting an additional Security
Deposit with Lessor.

(c)
Liens; Bonds. Lessee shall pay, when due, all claims for labor or materials
furnished  or  alleged  to  have  been  furnished  to  or  for  Lessee  at  or  for  use  on  the
Premises, which claims are or may be secured by any mechanic's or materialmen's
lien against the Premises or any interest therein. Lessee shall give Lessor not less
than  10  days  notice  prior  to  the  commencement  of  any  work  in,  on  or  about  the
Premises,  and  Lessor  shall  have  the  right  to  post  notices  of  non-responsibility.  If
Lessee  shall  contest  the  validity  of  any  such  lien,  claim  or  demand,  then  Lessee
shall,  at  its  sole  expense  defend  and  protect  itself,  Lessor  and  the  Premises
against the same and shall pay and satisfy any such adverse judgment that may be
rendered  thereon  before  the  enforcement  thereof.  If  Lessor  shall  require,  Lessee
shall  furnish  a  surety  bond  in  an  amount  equal  to  150%  of  the  amount  of  such
contested lien, claim or demand, indemnifying Lessor against liability for the same.
If  Lessor  elects  to  participate  in  any  such  action,  Lessee  shall  pay  Lessor's
attorneys' fees and costs.

7.4

Ownership; Removal; Surrender; and Restoration.

(a)
Ownership. Subject to Lessor's right to require removal or elect ownership
as  hereinafter  provided,  all  Alterations  and  Utility  Installations  made  by  Lessee
shall be the property of Lessee, but considered a part of the Premises. Lessor may,
at  any  time,  elect  in  writing  to  be  the  owner  of  all  or  any  specified  part  of  the
Lessee Owned Alterations and Utility Installations. Unless otherwise instructed per
paragraph  7.4(b)  hereof,  all  Lessee  Owned  Alterations  and  Utility  Installations
shall, at the expiration or termination of this Lease, become the property of Lessor
and be surrendered by Lessee with the Premises.

(b)
Removal.  By  delivery  to  Lessee  of  written  notice  from  Lessor  not  earlier
than 90 and not later than 30 days prior to the end of the term of this Lease, Lessor
may  require  that  any  or  all  Lessee  Owned  Alterations  or  Utility  Installations  be
removed  by  the  expiration  or  termination  of  this  Lease.  Lessor  may  require  the
removal  at  any  time  of  all  or  any  part  of  any  Lessee  Owned  Alterations  or  Utility
Installations made without the required consent.

(c)
Surrender;  Restoration.  Lessee  shall  surrender  the  Premises  by  the
Expiration Date or any earlier termination date, with all of the improvements, parts
and surfaces thereof broom clean and free of debris, and in good operating order,
condition and state of repair, ordinary wear and tear excepted. "Ordinary wear and
tear" shall not include any damage or deterioration that would have been prevented
by good maintenance practice. Notwithstanding the foregoing and the provisions of
Paragraph 7.1(a), if the Lessee occupies the Premises for 12 months or less, then
Lessee shall surrender the Premises in the same condition as delivered to Lessee
on the Start Date with NO allowance for ordinary wear and tear. Lessee shall repair
any  damage  occasioned  by  the  installation,  maintenance  or  removal  of  Trade
Fixtures,  Lessee  owned  Alterations  and/or  Utility  Installations,  furnishings,  and
equipment  as  well  as  the  removal  of  any  storage  tank  installed  by  or  for  Lessee.
Lessee shall also remove from the Premises any and all

Hazardous  Substances  brought  onto  the  Premises  by  or  for  Lessee,  or  any  third
party  (except  Hazardous  Substances  which  were  deposited  via  underground
migration  from  areas  outside  of  the  Project)  to  the  level  specified  in  Applicable
Requirements.  Trade  Fixtures  shall  remain  the  property  of  Lessee  and  shall  be
removed by Lessee. Any personal property of Lessee not removed on or before the
Expiration  Date  or  any  earlier  termination  date  shall  be  deemed  to  have  been
abandoned  by  Lessee  and  may  be  disposed  of  or  retained  by  Lessor  as  Lessor
may  desire.  The  failure  by  Lessee  to  timely  vacate  the  Premises  pursuant  to  this
Paragraph  7.4(c)  without  the  express  written  consent  of  Lessor  shall  constitute  a
holdover under the provisions of Paragraph 26 below.

8.

Insurance; Indemnity.

8.1
Payment  of  Premiums.  The  cost  of  the  premiums  for  the  insurance  policies
required to be carried by Lessor, pursuant to Paragraphs 8.2(b), 8.3(a) and 8.3(b), shall be
a Common Area Operating Expense. Premiums for policy periods commencing prior to, or
extending  beyond,  the  term  of  this  Lease  shall  be  prorated  to  coincide  with  the
corresponding Start Date or Expiration Date.

8.2

Liability Insurance.

(a)
Carried  by  Lessee.  Lessee  shall  obtain  and  keep  in  force  a  Commercial
General Liability policy of insurance protecting Lessee and Lessor as an additional
insured against claims for bodily injury, personal injury and property damage based
upon  or  arising  out  of  the  ownership,  use,  occupancy  or  maintenance  of  the
Premises  and  all  areas  appurtenant  thereto.  Such  insurance  shall  be  on  an
occurrence  basis  providing  single  limit  coverage  in  an  amount  not  less  than
$1,000,000 per occurrence with an annual aggregate of not less than $2,000,000.
Lessee shall add Lessor as an additional insured by means of an endorsement at
least  as  broad  as  the  Insurance  Service  Organization's  "Additional  Insured
Managers or Lessors of Premises" Endorsement. The policy shall not contain any
intra-insured  exclusions  as  between  insured  persons  or  organizations,  but  shall
include coverage for liability assumed under this Lease as an "insured  contract"
for the performance of Lessee's indemnity obligations under this Lease. The limits
of said insurance shall not, however, limit the liability of Lessee nor relieve Lessee
of  any  obligation  hereunder.  Lessee  shall  provide  an  endorsement  on  its  liability
policy(ies) which provides that its insurance shall be primary to and not contributory
with any similar insurance carried by Lessor, whose insurance shall be considered
excess insurance only.

(b)
Carried by Lessor. Lessor shall maintain liability insurance as described in
Paragraph  8.2(a),  in  addition  to,  and  not  in  lieu  of,  the  insurance  required  to  be
maintained by Lessee. Lessee shall not be named as an additional insured therein.

8.3

Property Insurance - Building, Improvements and Rental Value.

(a)
Building  and  Improvements.  Lessor  shall  obtain  and  keep  in  force  a
policy or policies of insurance in the name of Lessor, with loss payable to Lessor,
any  ground  lessor,  and  to  any  Lender  insuring  loss  or  damage  to  the  Premises.
The amount of such insurance shall be equal to the full insurable replacement cost
of the Premises, as the same shall

exist from time to time, or the amount required by any Lender, but in no event more
than  the  commercially  reasonable  and  available  insurable  value  thereof.  Lessee
Owned  Alterations  and  Utility  Installations,  Trade  Fixtures,  and  Lessee's  personal
property shall be insured by Lessee not by Lessor. If the coverage is available and
commercially  appropriate,  such  policy  or  policies  shall  insure  against  all  risks  of
direct physical loss or damage (except the perils of flood and/or earthquake unless
required by a Lender), including coverage for debris removal and the enforcement
of any Applicable Requirements requiring the upgrading, demolition, reconstruction
or replacement of any portion of the Premises as the result of a covered loss. Said
policy  or  policies  shall  also  contain  an  agreed  valuation  provision  in  lieu  of  any
coinsurance  clause,  waiver  of  subrogation,  and  inflation  guard  protection  causing
an  increase  in  the  annual  property  insurance  coverage  amount  by  a  factor  of  not
less  than  the  adjusted  U.S.  Department  of  Labor  Consumer  Price  Index  for  All
Urban Consumers for the city nearest to where the Premises are located. If such
insurance  coverage  has  a  deductible  clause,  the  deductible  amount  shall  not
exceed $5,000 per occurrence.

(b)
Rental Value. Lessor shall also obtain and keep in force a policy or policies
in the name of Lessor with loss payable to Lessor and any Lender, insuring the loss
of the full Rent for one year with an extended period of indemnity for an additional
180  days  ("Rental  Value  insurance").  Said  insurance  shall  contain  an  agreed
valuation provision in lieu of any coinsurance clause, and the amount of coverage
shall  be  adjusted  annually  to  reflect  the  projected  Rent  otherwise  payable  by
Lessee, for the next 12 month period.

(c)
Adjacent Premises. Lessee shall pay for any increase in the premiums for
the property insurance of the Building and for the Common Areas or other buildings
in  the  Project  if  said  increase  is  caused  by  Lessee's  acts,  omissions,  use  or
occupancy of the Premises.

(d)
Lessee's Improvements.  Since  Lessor  is  the  Insuring  Party,  Lessor  shall
not be required to insure Lessee Owned Alterations and Utility Installations unless
the  item  in  question  has  become  the  property  of  Lessor  under  the  terms  of  this
Lease.

8.4

Lessee's  Property;  Business 
Compensation Insurance.

Interruption 

Insurance;  Worker's

(a)
Property  Damage.  Lessee  shall  obtain  and  maintain  insurance  coverage
on all of Lessee's personal property, Trade Fixtures, and Lessee Owned Alterations
and  Utility  Installations.  Such  insurance  shall  be  full  replacement  cost  coverage
with a deductible of not to exceed $1,000 per occurrence. The proceeds from any
such insurance shall be used by Lessee for the replacement of personal property,
Trade Fixtures and Lessee Owned Alterations and Utility Installations.

Business  Interruption.  Lessee  shall  obtain  and  maintain  loss  of  income
(b)
and  extra  expense  insurance  in  amounts  as  will  reimburse  Lessee  for  direct  or
indirect  loss  of  earnings  attributable  to  all  perils  commonly  insured  against  by
prudent lessees in the business of Lessee or attributable to prevention of access to
the Premises as a result of such perils.

 
(c)
Worker's  Compensation  Insurance.  Lessee  shall  obtain  and  maintain
Worker's  Compensation  Insurance  in  such  amount  as  may  be  required  by
Applicable  Requirements.  Such  policy  shall  include  a  'Waiver  of  Subrogation'
endorsement. Lessee shall provide Lessor with a copy of such endorsement along
with the certificate of insurance or copy of the policy required by paragraph 8.5.

No  Representation  of  Adequate  Coverage.  Lessor  makes  no
(d)
representation that the limits or forms of coverage of insurance specified herein are
adequate to cover Lessee's property, business operations or obligations under this
Lease.

8.5
Insurance Policies. Insurance required herein shall be by companies maintaining
during the policy term a "General Policyholders Rating" of at least A-, VII, as set forth in
the  most  current  issue  of  "Best's  Insurance  Guide,”  or  such  other  rating  as  may  be
required by a Lender. Lessee shall not do or permit to be done anything which invalidates
the  required  insurance  policies.  Lessee  shall,  prior  to  the  Start  Date,  deliver  to  Lessor
certified  copies  of  policies  of  such  insurance  or  certificates  with  copies  of  the  required
endorsements evidencing the existence and amounts of the required insurance. No such
policy  shall  be  cancelable  or  subject  to  modification  except  after  30  days  prior  written
notice  to  Lessor.  Lessee  shall,  at  least  10  days  prior  to  the  expiration  of  such  policies,
furnish  Lessor  with  evidence  of  renewals  or  "insurance  binders"  evidencing  renewal
thereof,  or  Lessor  may  increase  his  liability  insurance  coverage  and  charge  the  cost
thereof  to  Lessee,  which  amount  shall  be  payable  by  Lessee  to  Lessor  upon  demand.
Such policies shall be for a term of at least one year, or the length of the remaining term of
this Lease, whichever is less. If either Party shall fail to procure and maintain the insurance
required to be carried by it, the other Party may, but shall not be required to, procure and
maintain the same.

8.6 Waiver  of  Subrogation.  Without  affecting  any  other  rights  or  remedies,  Lessee
and  Lessor  each  hereby  release  and  relieve  the  other,  and  waive  their  entire  right  to
recover damages against the other, for loss of or damage to its property arising out of or
incident to the perils required to be insured against herein. The effect of such releases and
waivers is not limited by the amount of insurance carried or required, or by any deductibles
applicable hereto. The Parties agree to have their respective property damage insurance
carriers waive any right to subrogation that such companies may have against Lessor or
Lessee, as the case may be, so long as the insurance is not invalidated thereby.

8.7
Indemnity.  Except  for  Lessor's  negligence  or  willful  misconduct,  Lessee  shall
indemnify,  protect,  defend  and  hold  harmless  the  Premises,  Lessor  and  its  agents,
Lessor's  master  or  ground  lessor,  partners  and  Lenders,  from  and  against  any  and  all
claims,  loss  of  rents  and/or  damages,  liens,  judgments,  penalties,  reasonable  attorneys'
and consultants' fees, expenses and/or liabilities arising out of, involving, or in connection
with, a Breach of the Lease by Lessee and/or the use and/or occupancy of the Premises
and/or  Project  by  Lessee  and/or  by  Lessee's  employees,  contractors  or  invitees  .  If  any
action or proceeding is brought against Lessor by reason of any of the foregoing matters,
Lessee  shall  upon  notice  defend  the  same  at  Lessee's  expense  by  counsel  reasonably
satisfactory  to  Lessor  and  Lessor  shall  cooperate  with  Lessee  in  such  defense.  Lessor
need not have first paid any such claim in order to be defended or indemnified. So long as
Lessee  is  conducting  the  defense  of  the  claim  for  liability  in  accordance  with  this
Paragraph 8.7, (i) the Indemnitee will not consent to the entry of any judgment or enter into
any settlement with

respect  to  the  claim  without  the  prior  written  consent  of  the  Lessee,  (ii)  Lessee  will  not
consent to the entry of any judgment or enter into any settlement with respect to the claim
without the prior written consent of the Indemnitee, which consent will not be unreasonably
withheld  or  delayed,  provided,  however,  that  such  consent  of  the  Indemnitee  will  not  be
required  if  the  judgement  or  settlement  contains  a  full  release  of  claims  against  the
Indemnitee  without  an  admission  of  wrongdoing  or  liability.  The  foregoing  sentence  will
apply to all indemnification provisions contained elsewhere in this Lease.

8.8
Exemption  of  Lessor  and  its  Agents  from  Liability.  Notwithstanding  the
negligence  or  breach  of  this  Lease  by  Lessor  or  its  agents,  and  except  to  the  extent
caused  by  Lessor's  gross  negligence  or  willful  misconduct,  neither  Lessor  nor  its  agents
shall be liable under any circumstances for: (i) injury or damage to the person or goods,
wares,  merchandise  or  other  property  of  Lessee,  Lessee's  employees,  contractors,
invitees, customers, or any other person in or about the Premises, whether such damage
or injury is caused by or results from fire, steam, electricity, gas, water or rain, indoor air
quality, the presence of mold or from the breakage, leakage, obstruction or other defects of
pipes,  fire  sprinklers,  wires,  appliances,  plumbing,  HVAC  or  lighting  fixtures,  or  from  any
other  cause,  whether  the  said  injury  or  damage  results  from  conditions  arising  upon  the
Premises or upon other portions of the Building, or from other sources or places; (ii) any
damages arising from any act or neglect of any other tenant of Lessor or from the failure of
Lessor or its agents to enforce the provisions of any other lease in the Project; or (iii) injury
to Lessee's business or for any loss of income or profit therefrom.

Failure to Provide Insurance. Lessee acknowledges that any failure on its part to
8.9
obtain or maintain the insurance required herein will expose Lessor to risks and potentially
cause  Lessor  to  incur  costs  not  contemplated  by  this  Lease,  the  extent  of  which  will  be
extremely  difficult  to  ascertain.  Accordingly,  for  any  month  or  portion  thereof  that  Lessee
does not maintain the required insurance and/or does not provide Lessor with the required
binders or certificates evidencing the existence of the required insurance, the Base Rent
shall be automatically increased upon notice to Lessee, by an amount equal to 5% of the
then existing Base Rent or $100, whichever is greater for the length of time that Lessee
remains  in  default  of  this  provision.  The  parties  agree  that  such  increase  in  Base  Rent
represents fair and reasonable compensation for the additional risk/costs that Lessor will
incur  by  reason  of  Lessee's  failure  to  maintain  the  required  insurance.  Such  increase  in
Base Rent shall in no event constitute a waiver of Lessee's Default or Breach with respect
to  the  failure  to  maintain  such  insurance,  prevent  the  exercise  of  any  of  the  other  rights
and  remedies  granted  hereunder,  nor  relieve  Lessee  of  its  obligation  to  maintain  the
insurance specified in this Lease.

9.

Damage or Destruction.

9.1

Definitions.

(a)
"Premises  Partial  Damage"  shall  mean  damage  or  destruction  to  the
improvements  on  the  Premises,  other  than  Lessee  Owned  Alterations  and  Utility
Installations, which can reasonably be repaired in 3 months or less from the date of
the damage or destruction, and the cost thereof does not exceed a sum equal to 6
month's  Base  Rent.  Lessor  shall  notify  Lessee  in  writing  within  30  days  from  the
date  of  the  damage  or  destruction  as  to  whether  or  not  the  damage  is  Partial  or
Total.

(b)
"Premises  Total  Destruction"  shall  mean  damage  or  destruction  to  the
improvements  on  the  Premises,  other  than  Lessee  Owned  Alterations  and  Utility
Installations and Trade Fixtures, which cannot reasonably be repaired in 3 months
or less from the date of the damage or destruction and/or the cost thereof exceeds
a sum equal to 6 month's Base Rent. Lessor shall notify Lessee in writing within 30
days from the date of the damage or destruction as to whether or not the damage
is Partial or Total.

(c)
"Insured Loss" shall mean damage or destruction to improvements on the
Premises, other than Lessee Owned Alterations and Utility Installations and Trade
Fixtures, which was caused by an event required to be covered by the insurance
described in Paragraph 8.3(a), irrespective of any deductible amounts or coverage
limits involved.

(d)
"Replacement  Cost"  shall  mean  the  cost  to  repair  or  rebuild  the
improvements  owned  by  Lessor  at  the  time  of  the  occurrence  to  their  condition
existing  immediately  prior  thereto,  including  demolition,  debris  removal  and
upgrading  required  by  the  operation  of  Applicable  Requirements,  and  without
deduction for depreciation.

"Hazardous  Substance  Condition"  shall  mean 

(e)
the  occurrence  or
discovery  of  a  condition  involving  the  presence  of,  or  a  contamination  by,  a
Hazardous Substance, in, on, or under the Premises which requires restoration.

Partial Damage - Insured Loss. If a Premises Partial Damage that is an Insured
9.2
Loss occurs, then Lessor shall, at Lessor's expense, repair such damage (but not Lessee's
Trade  Fixtures  or  Lessee  Owned  Alterations  and  Utility  Installations)  as  soon  as
reasonably  possible  and  this  Lease  shall  continue  in  full  force  and  effect;  provided,
however,  that  Lessee  shall,  at  Lessor's  election,  make  the  repair  of  any  damage  or
destruction the total cost to repair of which is $10,000 or less, and, in such event, Lessor
shall make any applicable insurance proceeds available to Lessee on a reasonable basis
for that purpose. Notwithstanding the foregoing, if the required insurance was not in force
or the insurance proceeds are not sufficient to effect such repair, the Insuring Party shall
promptly  contribute  the  shortage  in  proceeds  as  and  when  required  to  complete  said
repairs.  In  the  event,  however,  such  shortage  was  due  to  the  fact  that,  by  reason  of  the
unique  nature  of  the  improvements,  full  replacement  cost  insurance  coverage  was  not
commercially  reasonable  and  available,  Lessor  shall  have  no  obligation  to  pay  for  the
shortage  in  insurance  proceeds  or  to  fully  restore  the  unique  aspects  of  the  Premises
unless  Lessee  provides  Lessor  with  the  funds  to  cover  same,  or  adequate  assurance
thereof,  within  10  days  following  receipt  of  written  notice  of  such  shortage  and  request
therefor.  If  Lessor  receives  said  funds  or  adequate  assurance  thereof  within  said  10  day
period,  the  party  responsible  for  making  the  repairs  shall  complete  them  as  soon  as
reasonably  possible  and  this  Lease  shall  remain  in  full  force  and  effect.  If  such  funds  or
assurance  are  not  received,  Lessor  may  nevertheless  elect  by  written  notice  to  Lessee
within  10  days  thereafter  to:  (i)  make  such  restoration  and  repair  as  is  commercially
reasonable  with  Lessor  paying  any  shortage  in  proceeds,  in  which  case  this  Lease  shall
remain in full force and effect, or (ii) have this Lease terminate 30 days thereafter. Lessee
shall  not  be  entitled  to  reimbursement  of  any  funds  contributed  by  Lessee  to  repair  any
such damage or destruction. Premises Partial Damage due to flood or earthquake shall be
subject to Paragraph 9.3, notwithstanding that there may be some insurance coverage, but
the net proceeds of any such insurance shall be made available for the repairs if made by
either Party.

9.3
Partial  Damage  -  Uninsured  Loss.  If  a  Premises  Partial  Damage  that  is  not  an
Insured Loss occurs, unless caused by a negligent or willful act of Lessee (in which event
Lessee  shall  make  the  repairs  at  Lessee's  expense),  Lessor  may  either:  (i)  repair  such
damage  as  soon  as  reasonably  possible  at  Lessor's  expense  (subject  to  reimbursement
pursuant to Paragraph 4.2), in which event this Lease shall continue in full force and effect,
or (ii) terminate this Lease by giving written notice to Lessee within 30 days after receipt by
Lessor  of  knowledge  of  the  occurrence  of  such  damage.  Such  termination  shall  be
effective 60 days following the date of such notice. In the event Lessor elects to terminate
this Lease, Lessee shall have the right within 10 days after receipt of the termination notice
to  give  written  notice  to  Lessor  of  Lessee's  commitment  to  pay  for  the  repair  of  such
damage without reimbursement from Lessor. Lessee shall provide Lessor with said funds
or  satisfactory  assurance  thereof  within  30  days  after  making  such  commitment.  In  such
event this Lease shall continue in full force and effect, and Lessor shall proceed to make
such  repairs  as  soon  as  reasonably  possible  after  the  required  funds  are  available.  If
Lessee does not make the required commitment, this Lease shall terminate as of the date
specified in the termination notice.

9.4
Total Destruction. Notwithstanding any other provision hereof, if a Premises Total
Destruction  occurs,  this  Lease  shall  terminate  30  days  following  such  Destruction.  If  the
damage  or  destruction  was  caused  by  the  gross  negligence  or  willful  misconduct  of
Lessee, Lessor shall have the right to recover Lessor's damages from Lessee, except as
provided in Paragraph 8.6.

Damage Near End of Term. If at any time during the last 6 months of this Lease
9.5
there is damage for which the cost to repair exceeds one month's Base Rent, whether or
not an Insured Loss, Lessor may terminate this Lease effective 60 days following the date
of occurrence of such damage by giving a written termination notice to Lessee within 30
days  after  the  date  of  occurrence  of  such  damage.  Notwithstanding  the  foregoing,  if
Lessee  at  that  time  has  an  exercisable  option  to  extend  this  Lease  or  to  purchase  the
Premises,  then  Lessee  may  preserve  this  Lease  by  (a)  exercising  such  option  and  (b)
providing Lessor with any shortage in insurance proceeds (or adequate assurance thereof)
needed to make the repairs on or before the earlier of (i) the date which is 10 days after
Lessee's receipt of Lessor's written notice purporting to terminate this Lease, or (ii) the day
prior  to  the  date  upon  which  such  option  expires.  If  Lessee  duly  exercises  such  option
during  such  period  and  provides  Lessor  with  funds  (or  adequate  assurance  thereof)  to
cover  any  shortage  in  insurance  proceeds,  Lessor  shall,  at  Lessor's  commercially
reasonable expense, repair such damage as soon as reasonably possible and this Lease
shall  continue  in  full  force  and  effect.  If  Lessee  fails  to  exercise  such  option  and  provide
such funds or assurance during such period, then this Lease shall terminate on the date
specified in the termination notice and Lessee's option shall be extinguished.

9.6

Abatement of Rent; Lessee's Remedies.

(a)
Abatement.  In  the  event  of  Premises  Partial  Damage  or  Premises  Total
Destruction  or  a  Hazardous  Substance  Condition  for  which  Lessee  is  not
responsible under this Lease, the Rent payable by Lessee for the period required
for  the  repair,  remediation  or  restoration  of  such  damage  shall  be  abated  in
proportion to the degree to which Lessee's use of the Premises is impaired, but not
to  exceed  the  proceeds  received  from  the  Rental  Value  insurance.  All  other
obligations of Lessee hereunder shall be performed

by  Lessee,  and  Lessor  shall  have  no  liability  for  any  such  damage,  destruction,
remediation, repair or restoration except as provided herein.

(b)
Remedies. If Lessor is obligated to repair or restore the Premises and does
not  commence,  in  a  substantial  and  meaningful  way,  such  repair  or  restoration
within 90 days after such obligation shall accrue, Lessee may, at any time prior to
the commencement of such repair or restoration, give written notice to Lessor and
to any Lenders of which Lessee has actual notice, of Lessee's election to terminate
this  Lease  on  a  date  not  less  than  30  days  following  the  giving  of  such  notice.  If
Lessee gives such notice and such repair or restoration is not commenced within
30 days thereafter, this Lease shall terminate as of the date specified in said notice.
If  the  repair  or  restoration  is  commenced  within  such  30  days,  this  Lease  shall
continue  in  full  force  and  effect.  "Commence"  shall  mean  either  the  unconditional
authorization of the preparation of the required plans, or the beginning of the actual
work on the Premises, whichever first occurs.

9.7
Termination;  Advance  Payments.  Upon  termination  of  this  Lease  pursuant  to
Paragraph  6.2(g)  or  Paragraph  9,  an  equitable  adjustment  shall  be  made  concerning
advance Base Rent and any other advance payments made by Lessee to Lessor. Lessor
shall, in addition, return to Lessee so much of Lessee's Security Deposit as has not been,
or is not then required to be, used by Lessor.

10.

Real Property Taxes.

10.1 Definition. As used herein, the term "Real Property Taxes" shall include any form
of assessment; real estate, general, special, ordinary or extraordinary, or rental levy or tax
(other  than  inheritance,  personal  income  or  estate  taxes);  improvement  bond;  and/or
license fee imposed upon or levied against any legal or equitable interest of Lessor in the
Project, Lessor's right to other income therefrom, and/or Lessor's business of leasing, by
any authority having the direct or indirect power to tax and where the funds are generated
with  reference  to  the  Project  address.  The  term  "Real  Property  Taxes"  shall  also  include
any tax, fee, levy, assessment or charge, or any increase therein: (i) imposed by reason of
events occurring during the term of this Lease, including but not limited to, a change in the
ownership of the Project, (ii) a change in the improvements thereon, and/or (iii) levied or
assessed  on  machinery  or  equipment  provided  by  Lessor  to  Lessee  pursuant  to  this
Lease. In calculating Real Property Taxes for any calendar year, the Real Property Taxes
for any real estate tax year shall be included in the calculation of Real Property Taxes for
such calendar year based upon the number of days which such calendar year and tax year
have in common.

10.2 Payment of Taxes. Except as otherwise provided in Paragraph 10.3, Lessor shall
pay  the  Real  Property  Taxes  applicable  to  the  Project,  and  said  payments  shall  be
included  in  the  calculation  of  Common  Area  Operating  Expenses  in  accordance  with  the
provisions of Paragraph 4.2.

10.3 Additional Improvements.  Common  Area  Operating  Expenses  shall  not  include
Real  Property  Taxes  specified  in  the  tax  assessor's  records  and  work  sheets  as  being
caused by additional improvements placed upon the Project by other lessees or by Lessor
for the exclusive enjoyment of such other lessees. Notwithstanding Paragraph 10.2 hereof,
Lessee shall, however, pay to Lessor at the time Common Area Operating Expenses are
payable under Paragraph 4.2, the

entirety of any increase in Real Property Taxes if assessed solely by reason of Alterations,
Trade Fixtures or Utility Installations placed upon the Premises by Lessee or at Lessee's
request or by reason of any alterations or improvements to the Premises made by Lessor
subsequent to the execution of this Lease by the Parties.

10.4
Joint Assessment. If the Building is not separately assessed, Real Property Taxes
allocated to the Building shall be an equitable proportion of the Real Property Taxes for all
of the land and improvements included within the tax parcel assessed, such proportion to
be determined by Lessor from the respective valuations assigned in the assessor's work
sheets  or  such  other  information  as  may  be  reasonably  available.  Lessor's  reasonable
determination thereof, in good faith, shall be conclusive.

10.5 Personal  Property  Taxes.  Lessee  shall  pay  prior  to  delinquency  all  taxes
assessed  against  and  levied  upon  Lessee  Owned  Alterations  and  Utility  Installations,
Trade  Fixtures,  furnishings,  equipment  and  all  personal  property  of  Lessee  contained  in
the Premises. When possible, Lessee shall cause its Lessee Owned Alterations and Utility
Installations, Trade Fixtures, furnishings, equipment and all other personal property to be
assessed  and  billed  separately  from  the  real  property  of  Lessor.  If  any  of  Lessee's  said
property shall be assessed with Lessor's real property, Lessee shall pay Lessor the taxes
attributable to Lessee's property within 10 days after receipt of a written statement setting
forth the taxes applicable to Lessee's property.

11.

Utilities and Services.

Lessee shall pay for all water, gas, heat, light, power, telephone, trash disposal and
11.1
other  utilities  and  services  supplied  to  the  Premises,  together  with  any  taxes  thereon.
Notwithstanding the provisions of Paragraph 4.2, if at any time in Lessor's sole judgment,
Lessor  determines  that  Lessee  is  using  a  disproportionate  amount  of  water,  electricity  or
other commonly metered utilities, or that Lessee is generating such a large volume of trash
as  to  require  an  increase  in  the  size  of  the  trash  receptacle  and/or  an  increase  in  the
number  of  times  per  month  that  it  is  emptied,  then  Lessor  may  increase  Lessee's  Base
Rent by an amount equal to such increased costs. There shall be no abatement of Rent
and  Lessor  shall  not  be  liable  in  any  respect  whatsoever  for  the  inadequacy,  stoppage,
interruption  or  discontinuance  of  any  utility  or  service  due  to  riot,  strike,  labor  dispute,
breakdown,  accident,  repair  or  other  cause  beyond  Lessor's  reasonable  control  or  in
cooperation with governmental request or directions.

11.2 Within fifteen days of Lessor's written request, Lessee agrees to deliver to Lessor
such information, documents and/or authorization as Lessor needs in order for Lessor to
comply  with  new  or  existing  Applicable  Requirements  relating  to  commercial  building
energy usage, ratings, and/or the reporting thereof.

12.

Assignment and Subletting.

12.1

Lessor's Consent Required.

Lessee  shall  not  voluntarily  or  by  operation  of  law  assign,  transfer,
(a)
mortgage or encumber (collectively, "assign or assignment")  or  sublet  all  or  any
part  of  Lessee's  interest  in  this  Lease  or  in  the  Premises  without  Lessor's  prior
written consent, which consent shall not be unreasonably withheld or delayed.

(b)
Unless Lessee is a corporation and its stock is publicly traded on a national
stock exchange, a change in the control of Lessee shall constitute an assignment
requiring consent. The transfer, on a cumulative basis, of 25% or more of the voting
control of Lessee shall constitute a change in control for this purpose.

(c)
The  involvement  of  Lessee  or  its  assets  in  any  transaction,  or  series  of
transactions  (by  way  of  merger,  sale,  acquisition,  financing,  transfer,  leveraged
buy-out or otherwise), whether or not a formal assignment or hypothecation of this
Lease  or  Lessee's  assets  occurs,  which  results  or  will  result  in  a  reduction  of  the
Net Worth of Lessee by an amount greater than 25% of such Net Worth as it was
represented  at  the  me  of  the  execution  of  this  Lease  or  at  the  time  of  the  most
recent assignment to which Lessor has consented, or as it exists immediately prior
to said transaction or transactions constituting such reduction, whichever was or is
greater,  shall  be  considered  an  assignment  of  this  Lease  to  which  Lessor  may
withhold its consent. "Net  Worth  of  Lessee"  shall  mean  the  net  worth  of  Lessee
(excluding  any  guarantors)  established  under  generally  accepted  accounting
principles.

(d)
An assignment or subletting without consent shall, at Lessor's option, be a
Default curable after notice per Paragraph 13.1(d), or a non-curable Breach without
the  necessity  of  any  notice  and  grace  period.  If  Lessor  elects  to  treat  such
unapproved assignment or subletting as a non-curable Breach, Lessor may either:
terminate this Lease, or (ii) upon 30 days written notice, increase the monthly Base
Rent to 110% of the Base Rent then in effect. Further, in the event of such Breach
and  rental  adjustment,  (i)  the  purchase  price  of  any  option  to  purchase  the
Premises  held  by  Lessee  shall  be  subject  to  similar  adjustment  to  110%  of  the
price  previously  in  effect,  and  (ii)  all  fixed  and  non-fixed  rental  adjustments
scheduled during the remainder of the Lease term shall be increased to 110% of
the scheduled adjusted rent.

Lessee's  remedy  for  any  breach  of  Paragraph  12.1  by  Lessor  shall  be

(e)
limited to compensatory damages and/or injunctive relief.

Lessor  may  reasonably  withhold  consent  to  a  proposed  assignment  or

(f)
subletting if Lessee is in Default at the time consent is requested.

Notwithstanding  the  foregoing,  allowing  a  de  minimis  portion  of  the
(g)
Premises,  i.e.  20  square  feet  or  less,  to  be  used  by  a  third  party  vendor  in
connection  with  the  installation  of  a  vending  machine  or  payphone  shall  not
constitute a subletting.

12.2

Terms and Conditions Applicable to Assignment and Subletting.

(a)
Regardless  of  Lessor's  consent,  no  assignment  or  subletting  shall  :  (i)  be
effective without the express written assumption by such assignee or sublessee of
the  obligations  of  Lessee  under  this  Lease,  (ii)  release  Lessee  of  any  obligations
hereunder, or (iii) alter the primary liability of Lessee for the payment of Rent or for
the performance of any other obligations to be performed by Lessee.

(b)
Lessor  may  accept  Rent  or  performance  of  Lessee's  obligations  from  any
person  other  than  Lessee  pending  approval  or  disapproval  of  an  assignment.
Neither a delay in

the  approval  or  disapproval  of  such  assignment  nor  the  acceptance  of  Rent  or
performance  shall  constitute  a  waiver  or  estoppel  of  Lessor's  right  to  exercise  its
remedies for Lessee's Default or Breach.

Lessor's  consent  to  any  assignment  or  subletting  shall  not  constitute  a

(c)
consent to any subsequent assignment or subletting.

(d)
In  the  event  of  any  Default  or  Breach  by  Lessee,  Lessor  may  proceed
directly  against  Lessee,  any  Guarantors  or  anyone  else  responsible  for  the
performance  of  Lessee's  obligations  under  this  Lease,  including  any  assignee  or
sublessee, without first exhausting Lessor's remedies against any other person or
entity responsible therefor to Lessor, or any security held by Lessor.

(e)
Each request for consent to an assignment or subletting shall be in writing,
accompanied  by  information  relevant  to  Lessor's  determination  as  to  the  financial
and  operational  responsibility  and  appropriateness  of  the  proposed  assignee  or
sublessee,  including  but  not  limited  to  the  intended  use  and/or  required
modification of the Premises, if any, together with a fee of $500 as consideration for
Lessor's  considering  and  processing  said  request.  Lessee  agrees  to  provide
Lessor with such other or additional information and/or documentation as may be
reasonably requested. (See also Paragraph 36)

(f)
Any  assignee  of,  or  sublessee  under,  this  Lease  shall,  by  reason  of
accepting  such  assignment,  entering  into  such  sublease,  or  entering  into
possession  of  the  Premises  or  any  portion  thereof,  be  deemed  to  have  assumed
and agreed to conform and comply with each and every term, covenant, condition
and  obligation  herein  to  be  observed  or  performed  by  Lessee  during  the  term  of
said  assignment  or  sublease,  other  than  such  obligations  as  are  contrary  to  or
inconsistent  with  provisions  of  an  assignment  or  sublease  to  which  Lessor  has
specifically consented to in writing.

(g)
Lessor's  consent  to  any  assignment  or  subletting  shall  not  transfer  to  the
assignee  or  sublessee  any  Option  granted  to  the  original  Lessee  by  this  Lease
unless  such  transfer  is  specifically  consented  to  by  Lessor  in  writing.  (See
Paragraph 39.2)

12.3 Additional Terms and Conditions Applicable to Subletting. The following terms
and conditions shall apply to any subletting by Lessee of all or any part of the Premises
and shall be deemed included in all subleases under this Lease whether or not expressly
incorporated therein:

Lessee hereby assigns and transfers to Lessor all of Lessee's interest in all
(a)
Rent payable on any sublease, and Lessor may collect such Rent and apply same
toward  Lessee's  obligations  under  this  Lease;  provided,  however,  that  until  a
Breach shall occur in the performance of Lessee's obligations, Lessee may collect
said Rent. In the event that the amount collected by Lessor exceeds Lessee's then
outstanding obligations any such excess shall be refunded to Lessee. Lessor shall
not, by reason of the foregoing or any assignment of such sublease, nor by reason
of  the  collection  of  Rent,  be  deemed  liable  to  the  sublessee  for  any  failure  of
Lessee to perform and comply with any of Lessee's obligations to such sublessee.
Lessee hereby irrevocably authorizes and directs any such

sublessee, upon receipt of a written notice from Lessor stating that a Breach exists
in  the  performance  of  Lessee's  obligations  under  this  Lease,  to  pay  to  Lessor  all
Rent due and to become due under the sublease. Sublessee shall rely upon any
such notice from Lessor and shall pay all Rents to Lessor without any obligation or
right  to  inquire  as  to  whether  such  Breach  exists,  notwithstanding  any  claim  from
Lessee to the contrary.

(b)
In  the  event  of  a  Breach  by  Lessee,  Lessor  may,  at  its  option,  require
sublessee  to    attorn  to  Lessor,  in  which  event  Lessor  shall  undertake  the
obligations of the sublessor under such sublease from the time of the exercise of
said option to the expiration of such sublease; provided, however, Lessor shall not
be liable for any prepaid rents or security deposit paid by such sublessee to such
sublessor or for any prior Defaults or Breaches of such sublessor.

Any  matter  requiring  the  consent  of  the  sublessor  under  a  sublease  shall

(c)
also require the consent of Lessor.

No sublessee shall further assign or sublet all or any part of the Premises

(d)
without Lessor's prior written consent.

(e)
Lessor shall deliver a copy of any notice of Default or Breach by Lessee to
the  sublessee,  who  shall  have  the  right  to  cure  the  Default  of  Lessee  within  the
grace  period,  if  any,  specified  in  such  notice.  The  sublessee  shall  have  a  right  of
reimbursement and offset from and against Lessee for any such Defaults cured by
the sublessee.

13.

Default; Breach; Remedies.

13.1 Default; Breach. A "Default" is defined as a failure by the Lessee to comply with
or  perform  any  of  the  terms,  covenants,  conditions  or  Rules  and  Regulations  under  this
Lease. A "Breach" is defined as the occurrence of one or more of the following Defaults,
and the failure of Lessee to cure such Default within any applicable grace period:

The abandonment of the Premises; the vacating of the Premises prior to the
(a)
expiration or termination of this Lease without providing a commercially reasonable
level  of  security,  or  where  the  coverage  of  the  property  insurance  described  in
Paragraph  8.3  is  jeopardized  as  a  result  thereof,  or  without  providing  reasonable
assurances to minimize potential vandalism; or failure to deliver to Lessor exclusive
possession of the entire Premises in accordance herewith prior to the expiration or
termination of this Lease.

(b)
The  failure  of  Lessee  to  (i)  make  any  payment  of  Rent  or  any  Security
Deposit required to be made by Lessee hereunder, whether to Lessor or to a third
party,  within  5  days  after  due,  (ii)  to  provide  reasonable  evidence  of  insurance  or
surety  bond,  or  (iii)  to  fulfill  any  obligation  under  this  Lease  which  endangers  or
threatens  life  or  property,  where  such  failure  continues  for  a  period  of  3  business
days  following  written  notice  to  Lessee.  THE  ACCEPTANCE  BY  LESSOR  OF  A
PARTIAL  PAYMENT  OF  RENT  OR  SECURITY  DEPOSIT  SHALL  NOT
CONSTITUTE  A  WAIVER  OF  ANY  OF  LESSOR'S  RIGHTS,  INCLUDING
LESSOR'S RIGHT TO RECOVER POSSESSION OF THE PREMISES.

(c)
The  failure  of  Lessee  to  allow  Lessor  and/or  its  agents  access  to  the
Premises  or  the  commission  of  waste,  act  or  acts  constituting  public  or  private
nuisance, and/or an illegal activity on the Premises by Lessee, where such actions
continue for a period of 3 business days following written notice to Lessee. In the
event  that  Lessee  commits  waste,  a  nuisance  or  an  illegal  activity  a  second  time
then,  the  Lessor  may  elect  to  treat  such  conduct  as  a  non-curable  Breach  rather
than a Default.

(d)
The  failure  by  Lessee  to  provide  (i)  reasonable  written  evidence  of
compliance  with  Applicable  Requirements,  (ii)  the  service  contracts,  (iii)  the
rescission of an unauthorized assignment or subletting, (iv) an Estoppel Certificate
or financial statements, (v) a requested subordination, (vi) evidence concerning any
guaranty and/or Guarantor, (vii) any document requested under Paragraph 41, (viii)
material safety data sheets (MSDS), or (ix) any other documentation or information
which  Lessor  may  reasonably  require  of  Lessee  under  the  terms  of  this  Lease,
where any such failure continues for a period of 10 business days following written
notice to Lessee.

(e)
A Default by Lessee as to the terms, covenants, conditions or provisions of
this  Lease,  or  of  the  rules  adopted  under  Paragraph  2.9  hereof,  other  than  those
described  in  subparagraphs  13.1(a),  (b),  (c)  or  (d),  above,  where  such  Default
continues for a period of 30 days after written notice; provided, however, that if the
nature of Lessee's Default is such that more than 30 days are reasonably required
for its cure, then it shall not be deemed to be a Breach if Lessee commences such
cure  within  said  30  day  period  and  thereafter  diligently  prosecutes  such  cure  to
completion.

The occurrence of any of the following events: (i) the making of any general
(f)
arrangement or assignment for the benefit of creditors; (ii) becoming a "debtor" as
defined in 11 U.S.C. § 101 or any successor statute thereto (unless, in the case of
a  petition  filed  against  Lessee,  the  same  is  dismissed  within  60  days);  (iii)  the
appointment  of  a  trustee  or  receiver  to  take  possession  of  substantially  all  of
Lessee's  assets  located  at  the  Premises  or  of  Lessee's  interest  in  this  Lease,
where possession is not restored to Lessee within 30 days; or (iv) the attachment,
execution or other judicial seizure of substantially all of Lessee's assets located at
the  Premises  or  of  Lessee's  interest  in  this  Lease,  where  such  seizure  is  not
discharged  within  30  days;  provided,  however,  in  the  event  that  any  provision  of
this subparagraph is contrary to any applicable law, such provision shall be of no
force or effect, and not affect the validity of the remaining provisions.

The  discovery  that  any  financial  statement  of  Lessee  or  of  any  Guarantor

(g)
given to Lessor was materially false.

(h)
If the performance of Lessee's obligations under this Lease is guaranteed:
(i)  the  death  of  a  Guarantor,  (ii)  the  termination  of  a  Guarantor's  liability  with
respect to this Lease other than in accordance with the terms of such guaranty, (iii)
a  Guarantor's  becoming  insolvent  or  the  subject  of  a  bankruptcy  filing,  (iv)  a
Guarantor's  refusal  to  honor  the  guaranty,  or  (v)  a  Guarantor's  breach  of  its
guaranty  obligation  on  an  anticipatory  basis,  and  Lessee's  failure,  within  60  days
following written notice of any such event, to provide written alternative assurance
or security, which, when coupled with the

then  existing  resources  of  Lessee,  equals  or  exceeds  the  combined  financial
resources of Lessee and the Guarantors that existed at the time of execution of this
Lease.

13.2 Remedies.  If  Lessee  fails  to  perform  any  of  its  affirmative  duties  or  obligations,
within  10  days  after  written  notice  (or  in  case  of  an  emergency,  without  notice),  Lessor
may,  at  its  option,  perform  such  duty  or  obligation  on  Lessee's  behalf,  including  but  not
limited to the obtaining of reasonably required bonds, insurance policies, or governmental
licenses,  permits  or  approvals.  Lessee  shall  pay  to  Lessor  an  amount  [***]  in  such
performance upon receipt of an invoice therefor. In the event of a Breach, Lessor may, with
or without further notice or demand, and without limiting Lessor in the exercise of any right
or remedy which Lessor may have by reason of such Breach:

(a)
Terminate  Lessee's  right  to  possession  of  the  Premises  by  any  lawful
means,  in  which  case  this  Lease  shall  terminate  and  Lessee  shall  immediately
surrender  possession  to  Lessor.  In  such  event  Lessor  shall  be  entitled  to  recover
from Lessee: (i) the unpaid Rent which had been earned at the time of termination;
(ii)  the  worth  at  the  time  of  award  of  the  amount  by  which  the  unpaid  rent  which
would  have  been  earned  after  termination  until  the  time  of  award  exceeds  the
amount  of  such  rental  loss  that  the  Lessee  proves  could  have  been  reasonably
avoided; (iii) the worth at the time of award of the amount by which the unpaid rent
for  the  balance  of  the  term  after  the  time  of  award  exceeds  the  amount  of  such
rental loss that the Lessee proves could be reasonably avoided; and (iv) any other
amount necessary to compensate Lessor for all the detriment proximately caused
by the Lessee's failure to perform its obligations under this Lease or which in the
ordinary  course  of  things  would  be  likely  to  result  therefrom,  including  but  not
limited to the cost of recovering possession of the Premises, expenses of reletting,
including  necessary  renovation  and  alteration  of  the  Premises,  reasonable
attorneys'  fees,  and  that  portion  of  any  leasing  commission  paid  by  Lessor  in
connection with this Lease applicable to the unexpired term of this Lease. Lessor
and  Lessee  agree  that  the  damages  to  be  incurred  by  the  Lessor  in  the  event  of
Lessee's default of the Lease would be difficult or impossible to calculate and the
parties therefore intend to provide by the foregoing for liquidated damages and not
a  penalty  and  agree  that  the  sum  provided  is  a  reasonable  pre-estimate  of  the
probable loss. The worth at the time of award of the amount referred to in provision
(iii) of the immediately preceding sentence shall be computed by discounting such
amount  at  the  discount  rate  of  the  Federal  Reserve  Bank  of  the  District  within
which  the  Premises  are  located  at  the  time  of  award  plus  one  percent.  Efforts  by
Lessor  to  mitigate  damages  caused  by  Lessee's  Breach  of  this  Lease  shall  not
waive Lessor's right to recover any damages to which Lessor is otherwise entitled.
If termination of this Lease is obtained through the provisional remedy of unlawful
detainer, Lessor shall have the right to recover in such proceeding any unpaid Rent
and  damages  as  are  recoverable  therein,  or  Lessor  may  reserve  the  right  to
recover  all  or  any  part  thereof  in  a  separate  suit.  If  a  notice  and  grace  period
required  under  Paragraph  13.1  was  not  previously  given,  a  notice  to  pay  rent  or
quit, or to perform or quit given to Lessee under the unlawful detainer statute shall
also constitute the notice required by Paragraph 13.1. In such case, the applicable
grace period required by Paragraph 13.1 and the unlawful detainer statute shall run
concurrently, and the failure of Lessee to cure the Default within

the greater of the two such grace periods shall constitute both an unlawful detainer
and  a  Breach  of  this  Lease  entitling  Lessor  to  the  remedies  provided  for  in  this
Lease and/or by said statute.

(b)
Continue the Lease and Lessee's right to possession and recover the Rent
as  it  becomes  due,  in  which  event  Lessee  may  sublet  or  assign,  subject  only  to
reasonable limitations. Acts of maintenance, efforts to relet, and/or the appointment
of a receiver to protect the Lessor's interests, shall not constitute a termination of
the Lessee's right to possession.

Pursue  any  other  remedy  now  or  hereafter  available  under  the  laws  or
(c)
judicial decisions of the state wherein the Premises are located. The expiration or
termination  of  this  Lease  and/or  the  termination  of  Lessee's  right  to  possession
shall not relieve Lessee from liability under any indemnity provisions of this Lease
as to matters occurring or accruing during the term hereof or by reason of Lessee's
occupancy of the Premises.

13.3
Inducement Recapture. Any agreement for free or abated rent or other charges,
the  cost  of  tenant  improvements  for  Lessee  paid  for  or  performed  by  Lessor,  or  for  the
giving  or  paying  by  Lessor  to  or  for  Lessee  of  any  cash  or  other  bonus,  inducement  or
consideration  for  Lessee's  entering  into  this  Lease,  all  of  which  concessions  are
hereinafter  referred  to  as  "Inducement  Provisions,"  shall  be  deemed  conditioned  upon
Lessee's full and faithful performance of all of the terms, covenants and conditions of this
Lease.  Upon  Breach  of  this  Lease  by  Lessee,  resulting  in  termination  of  the  Lease,  any
such Inducement Provision shall automatically be deemed deleted from this Lease and of
no further force or effect, and any rent, other charge, bonus, inducement or consideration
theretofore abated, given or paid by Lessor under such an Inducement Provision shall be
immediately due and payable by Lessee to Lessor, notwithstanding any subsequent cure
of  said  Breach  by  Lessee.  The  acceptance  by  Lessor  of  rent  or  the  cure  of  the  Breach
which initiated the operation of this paragraph shall not be deemed a waiver by Lessor of
the  provisions  of  this  paragraph  unless  specifically  so  stated  in  writing  by  Lessor  at  the
time of such acceptance.

13.4
Late Charges. Lessee hereby acknowledges that late payment by Lessee of Rent
will cause Lessor to incur costs not contemplated by this Lease, the exact amount of which
will be extremely difficult to ascertain. Such costs include, but are not limited to, processing
and  accounting  charges,  and  late  charges  which  may  be  imposed  upon  Lessor  by  any
Lender. Accordingly, if any Rent shall not be received by Lessor within 5 days after such
amount  shall  be  due,  then,  without  any  requirement  for  notice  to  Lessee,  Lessee  shall
immediately  pay  to  Lessor  a  one-time  late  charge  equal  to  5%  of  each  such  overdue
amount  or  $100,  whichever  is  greater.  The  parties  hereby  agree  that  such  late  charge
represents a fair and reasonable estimate of the costs Lessor will incur by reason of such
late  payment.  Acceptance  of  such  late  charge  by  Lessor  shall  in  no  event  constitute  a
waiver  of  Lessee's  Default  or  Breach  with  respect  to  such  overdue  amount,  nor  prevent
the exercise of any of the other rights and remedies granted hereunder. In the event that a
late charge is payable hereunder, whether or not collected, for 3 consecutive installments
of Base Rent, then notwithstanding any provision of this Lease to the contrary, Base Rent
shall, at Lessor's option, become due and payable quarterly in advance.

Interest.  Any  monetary  payment  due  Lessor  hereunder,  other  than  late  charges,
13.5
not  received  by  Lessor,  when  due  shall  bear  interest  from  the  31st  day  after  it  was  due.
The interest

("Interest") charged shall be computed at the rate of 10% per annum but shall not exceed
the  maximum  rate  allowed  by  law.  Interest  is  payable  in  addition  to  the  potential  late
charge provided for in Paragraph 13.4.

13.6 Breach by Lessor.

Notice  of  Breach.  Lessor  shall  not  be  deemed  in  breach  of  this  Lease
(a)
unless Lessor fails within a reasonable time to perform an obligation required to be
performed by Lessor. For purposes of this Paragraph, a reasonable time shall in no
event be less than 30 days after receipt by Lessor, and any Lender whose name
and  address  shall  have  been  furnished  to  Lessee  in  writing  for  such  purpose,  of
written  notice  specifying  wherein  such  obligation  of  Lessor  has  not  been
performed; provided, however, that if the nature of Lessor's obligation is such that
more than 30 days are reasonably required for its performance, then Lessor shall
not  be  in  breach  if  performance  is  commenced  within  such  30  day  period  and
thereafter diligently pursued to completion.

(b)
Performance  by  Lessee  on  Behalf  of  Lessor.  In  the  event  that  neither
Lessor nor Lender cures said breach within 30 days after receipt of said notice, or if
having  commenced  said  cure  they  do  not  diligently  pursue  it  to  completion,  then
Lessee  may  elect  to  cure  said  breach  at  Lessee's  expense  and  offset  from  Rent
the actual and reasonable cost to perform such cure, provided however, that such
offset shall not exceed an amount equal to the greater of one month's Base Rent or
the  Security  Deposit,  reserving  Lessee's  right  to  reimbursement  from  Lessor  for
any such expense in excess of such offset. Lessee shall document the cost of said
cure and supply said documentation to Lessor.

the 

threat  of 

14.
Condemnation.  If  the  Premises  or  any  portion  thereof  are  taken  under  the  power  of
the  exercise  of  said  power  (collectively
eminent  domain  or  sold  under 
"Condemnation"), this Lease shall terminate as to the part taken as of the date the condemning
authority takes  title or possession, whichever first occurs. If more than 10% of the floor area of
the  Unit,  or  more  than  25%  of  the  parking  spaces  is  taken  by  Condemnation,  Lessee  may,  at
Lessee's  option,  to  be  exercised  in  writing  within  10  days  after  Lessor  shall  have  given  Lessee
written  notice  of  such  taking  (or  in  the  absence  of  such  notice,  within  10  days  after  the
condemning  authority  shall  have  taken  possession)  terminate  this  Lease  as  of  the  date  the
condemning  authority  takes  such  possession.  If  Lessee  does  not  terminate  this  Lease  in
accordance with the foregoing, this Lease shall remain in full force and effect as to the portion of
the Premises remaining, except that the Base Rent shall be reduced in proportion to the reduction
in utility of the Premises caused by such Condemnation. Condemnation awards and/or payments
shall  be  the  property  of  Lessor,  whether  such  award  shall  be  made  as  compensation  for
diminution  in  value  of  the  leasehold,  the  value  of  the  part  taken,  or  for  severance  damages;
provided, however, that Lessee shall be entitled to any compensation paid by the condemnor for
Lessee's relocation expenses, loss of business goodwill and/or Trade Fixtures, without regard to
whether  or  not  this  Lease  is  terminated  pursuant  to  the  provisions  of  this  Paragraph.  All
Alterations  and  Utility  Installations  made  to  the  Premises  by  Lessee,  for  purposes  of
Condemnation only, shall be considered the property of the Lessee and Lessee shall be entitled to
any and all compensation which is payable therefor. In the event that this Lease is not terminated
by reason of the Condemnation, Lessor shall repair any damage to the Premises caused by such
Condemnation.

15.

Brokerage Fees.

15.1 Additional Commission. In addition to the payments owed pursuant to Paragraph
1.10  above,  Lessor  agrees  that:  (a)  if  Lessee  exercises  any  Option,  (b)  if  Lessee  or
anyone  affiliated  with  Lessee  acquires  from  Lessor  any  rights  to  the  Premises  or  other
premises  owned  by  Lessor  and  located  within  the  Project,  (c)  if  Lessee  remains  in
possession of the Premises, with the consent of Lessor, after the expiration of this Lease,
or  (d)  if  Base  Rent  is  increased,  whether  by  agreement  or  operation  of  an  escalation
clause herein, then, Lessor shall pay Brokers a fee in accordance with the fee schedule of
the Brokers in effect at the time the Lease was executed. The provisions of this paragraph
are intended to supersede the provisions of any earlier agreement to the contrary.

15.2 Assumption  of  Obligations.  Any  buyer  or  transferee  of  Lessor's  interest  in  this
Lease shall be deemed to have assumed Lessor's obligation hereunder. Brokers shall be
third party beneficiaries of the provisions of Paragraphs 1.10, 15, 22 and 31. If Lessor fails
to  pay  to  Brokers  any  amounts  due  as  and  for  brokerage  fees  pertaining  to  this  Lease
when due, then such amounts shall accrue Interest. In addition, if Lessor fails to pay any
amounts to Lessee's Broker when due, Lessee's Broker may send written notice to Lessor
and  Lessee  of  such  failure  and  if  Lessor  fails  to  pay  such  amounts  within  10  days  after
said  notice,  Lessee  shall  pay  said  monies  to  its  Broker  and  offset  such  amounts  against
Rent. In addition, Lessee's Broker shall be deemed to be a third party beneficiary of any
commission agreement entered into by and/or between Lessor and Lessor's Broker for the
limited purpose of collecting any brokerage fee owed.

15.3 Representations and Indemnities of Broker Relationships. Lessee and Lessor
each represent and warrant to the other that it has had no dealings with any person, firm,
broker, agent or finder (other than the Brokers and Agents, if any) in connection with this
Lease,  and  that  no  one  other  than  said  named  Brokers  and  Agents  is  entitled  to  any
commission  or  finder's  fee  in  connection  herewith.  Lessee  and  Lessor  do  each  hereby
agree to indemnify, protect, defend and hold the other harmless from and against liability
for compensation or charges which may be claimed by any such unnamed broker, finder or
other similar party by reason of any dealings or actions of the indemnifying Party, including
any costs, expenses, attorneys' fees reasonably incurred with respect thereto.

16.

Estoppel Certificates.

Each  Party  (as  "Responding  Party")  shall  within  10  days  after  written
(a)
notice  from  the  other  Party  (the  "Requesting  Party")  execute,  acknowledge  and
deliver  to  the  Requesting  Party  a  statement  in  writing  in  form  similar  to  the  then
most  current  "Estoppel  Certificate"  form  published  by  AIR  CRE,  plus  such
additional  information,  confirmation  and/or  statements  as  may  be  reasonably
requested by the Requesting Party.

(b)
If  the  Responding  Party  shall  fail  to  execute  or  deliver  the  Estoppel
Certificate  within  such  10  day  period,  the  Requesting  Party  may  execute  an
Estoppel  Certificate  stating  that:  (i)  the  Lease  is  in  full  force  and  effect  without
modification except as may be represented by the Requesting Party, and (ii) there
are  no  uncured  defaults  in  the  Requesting  Party's  performance.  Prospective
purchasers  and  encumbrancers  may  rely  upon  the  Requesting  Party's  Estoppel
Certificate, and the Responding Party shall be estopped from denying the truth of
the facts contained in said Certificate. In addition,

Lessee  acknowledges  that  any  failure  on  its  part  to  provide  such  an  Estoppel
Certificate  will  expose  Lessor  to  risks  and  potentially  cause  Lessor  to  incur  costs
not  contemplated  by  this  Lease,  the  extent  of  which  will  be  extremely  difficult  to
ascertain. Accordingly, should the Lessee fail to execute and/or deliver a requested
Estoppel  Certificate  in  a  timely  fashion  the  monthly  Base  Rent  shall  be
automatically  increased  upon  notice  to  Lessee,  by  an  amount  equal  to  5%  of  the
then  existing  Base  Rent  or  $100,  whichever  is  greater  for  length  of  time  that
Lessee remains in default of this provision. The Parties agree that such increase in
Base  Rent  represents  fair  and  reasonable  compensation  for  the  additional
risk/costs  that  Lessor  will  incur  by  reason  of  Lessee's  failure  to  provide  the
Estoppel  Certificate.  Such  increase  in  Base  Rent  shall  in  no  event  constitute  a
waiver  of  Lessee's  Default  or  Breach  with  respect  to  the  failure  to  provide  the
Estoppel  Certificate  nor  prevent  the  exercise  of  any  of  the  other  rights  and
remedies granted hereunder.

(c)
If  Lessor  desires  to  finance,  refinance,  or  sell  the  Premises,  or  any  part
thereof,  Lessee  and  all  Guarantors  shall  within  10  days  after  written  notice  from
Lessor  deliver  to  any  potential  lender  or  purchaser  designated  by  Lessor  such
financial statements as may be reasonably required by such lender or purchaser,
including  but  not  limited  to  Lessee's  financial  statements  for  the  past  3  years.  All
such  financial  statements  shall  be  received  by  Lessor  and  such  lender  or
purchaser in confidence and shall be used only for the purposes herein set forth.

Definition of Lessor. The term "Lessor" as used herein shall mean the owner or owners
17.
at  the  time  in  question  of  the  fee  title  to  the  Premises,  or,  if  this  is  a  sublease,  of  the  Lessee's
interest in the prior lease. In the event of a transfer of Lessor's title or interest in the Premises or
this  Lease,  Lessor  shall  deliver  to  the  transferee  or  assignee  (in  cash  or  by  credit)  any  unused
Security  Deposit  held  by  Lessor.  Upon  such  transfer  or  assignment  and  delivery  of  the  Security
Deposit,  as  aforesaid,  the  prior  Lessor  shall  be  relieved  of  all  liability  with  respect  to  the
obligations and/or covenants under this Lease thereafter to be performed by the Lessor. Subject
to  the  foregoing,  the  obligations  and/or  covenants  in  this  Lease  to  be  performed  by  the  Lessor
shall be binding only upon the Lessor as hereinabove defined.

Severability.  The  invalidity  of  any  provision  of  this  Lease,  as  determined  by  a  court  of

18.
competent jurisdiction, shall in no way affect the validity of any other provision hereof.

Days. Unless otherwise specifically indicated to the contrary, the word "days" as used in

19.
this Lease shall mean and refer to calendar days.

20.
Limitation  on  Liability.  The  obligations  of  Lessor  under  this  Lease  shall  not  constitute
personal obligations of Lessor, or its partners, members, directors, officers or shareholders, and
Lessee  shall  look  to  the  Premises,  and  to  no  other  assets  of  Lessor,  for  the  satisfaction  of  any
liability  of  Lessor  with  respect  to  this  Lease,  and  shall  not  seek  recourse  against  Lessor's
partners,  members,  directors,  officers  or  shareholders,  or  any  of  their  personal  assets  for  such
satisfaction. The obligations of Lessee under this Lease shall not constitute personal obligations
of  Lessee's  directors,  officers  or  shareholders  and  Lessor  shall  look  to  the  Lessee  for  the
satisfaction  of  any  liability  of  Lessee  with  respect  to  this  Lease,  and  shall  not  seek  recourse
against  Lessee's  directors,  officers  or  shareholders,  or  any  of  their  personal  assets  for  such
satisfaction.

Time of Essence. Time is of the essence with respect to the performance of all obligations

21.
to be performed or observed by the Parties under this Lease.

22.
No Prior or Other Agreements; Broker Disclaimer. This Lease contains all agreements
between  the  Parties  with  respect  to  any  matter  mentioned  herein,  and  no  other  prior  or
contemporaneous  agreement  or  understanding  shall  be  effective.  Lessor  and  Lessee  each
represents  and  warrants  to  the  Brokers  that  it  has  made,  and  is  relying  solely  upon,  its  own
investigation  as  to  the  nature,  quality,  character  and  financial  responsibility  of  the  other  Party  to
this  Lease  and  as  to  the  use,  nature,  quality  and  character  of  the  Premises.  Brokers  have  no
responsibility with respect thereto or with respect to any default or breach hereof by either Party.

23.

Notices.

23.1 Notice Requirements. All notices required or permitted by this Lease or applicable
law shall be in writing and may be delivered in person (by hand or by courier) or may be
sent  by  regular,  certified  or  registered  mail  or  U.S.  Postal  Service  Express  Mail,  with
postage  prepaid,  or  by  facsimile  transmission,  or  by  email,  and  shall  be  deemed
sufficiently  given  if  served  in  a  manner  specified  in  this  Paragraph  23.  The  addresses
noted  adjacent  to  a  Party's  signature  on  this  Lease  shall  be  that  Party's  address  for
delivery  or  mailing  of  notices.  Either  Party  may  by  written  notice  to  the  other  specify  a
different address for notice, except that upon Lessee's taking possession of the Premises,
the Premises shall constitute Lessee's address for notice. A copy of all notices to Lessor
shall be concurrently transmitted to such party or parties at such addresses as Lessor may
from time to time hereafter designate in writing.

23.2 Date  of  Notice.  Any  notice  sent  by  registered  or  certified  mail,  return  receipt
requested, shall be deemed given on the date of delivery shown on the receipt card, or if
no delivery date is shown, the postmark thereon. If sent by regular mail the notice shall be
deemed  given  72  hours  after  the  same  is  addressed  as  required  herein  and  mailed  with
postage prepaid. Notices delivered by United States Express Mail or overnight courier that
guarantees next day delivery shall be deemed given 24 hours after delivery of the same to
the  Postal  Service  or  courier.  Notices  delivered  by  hand,  or  transmitted  by  facsimile
transmission  or  by  email  shall  be  deemed  delivered  upon  actual  receipt.  If  notice  is
received on a Saturday, Sunday or legal holiday, it shall be deemed received on the next
business day.

23.3 Options.  Notwithstanding  the  foregoing,  in  order  to  exercise  any  Options  (see
paragraph  39),  the  Notice  must  be  sent  by  Certified  Mail  (return  receipt  requested),
Express Mail (signature required), courier (signature required) or some other methodology
that provides a receipt establishing the date the notice was received by the Lessor.

24. Waivers.

(a)
No  waiver  by  Lessor  of  the  Default  or  Breach  of  any  term,  covenant  or
condition hereof by Lessee, shall be deemed a waiver of any other term, covenant
or condition hereof, or of any subsequent Default or Breach by Lessee of the same
or of any other term, covenant or condition hereof. Lessor's consent to, or approval
of,  any  act  shall  not  be  deemed  to  render  unnecessary  the  obtaining  of  Lessor's
consent  to,  or  approval  of,  any  subsequent  or  similar  act  by  Lessee,  or  be
construed as the basis of an estoppel to

enforce the provision or provisions of this Lease requiring such consent. No waiver
by  Lessee  of  the  Default  or  Breach  of  any  term,  covenant  or  condition  hereof  by
Lessor, shall be deemed a waiver of any other term, covenant or condition hereof,
or of any subsequent Default or Breach by Lessor of the same or of any other term,
covenant or condition hereof.

The acceptance of Rent by Lessor shall not be a waiver of any Default or
(b)
Breach  by  Lessee.  Any  payment  by  Lessee  may  be  accepted  by  Lessor  on
account  of  monies  or  damages  due  Lessor,  notwithstanding  any  qualifying
statements  or  conditions  made  by  Lessee  in  connection  therewith,  which  such
statements  and/or  conditions  shall  be  of  no  force  or  effect  whatsoever  unless
specifically agreed to in writing by Lessor at or before the time of deposit of such
payment.

(c)
THE  PARTIES  AGREE  THAT  THE  TERMS  OF  THIS  LEASE  SHALL
GOVERN  WITH  REGARD  TO  ALL  MATTERS  RELATED  THERETO  AND
HEREBY WAIVE THE PROVISIONS OF ANY PRESENT OR FUTURE STATUTE
TO THE EXTENT THAT SUCH STATUTE IS INCONSISTENT WITH THIS LEASE.

25.

Disclosures Regarding The Nature of a Real Estate Agency Relationship.

(a)
When  entering  into  a  discussion  with  a  real  estate  agent  regarding  a  real
estate  transaction,  a  Lessor  or  Lessee  should  from  the  outset  understand  what
type of agency relationship or representation it has with the agent or agents in the
transaction. Lessor and Lessee acknowledge being advised by the Brokers in this
transaction, as follows:

(i)
Lessor's Agent. A Lessor's agent under a listing agreement with the
Lessor acts as the agent for the Lessor only. A Lessor's agent or subagent
has the following affirmative obligations: To  the  Lessor:  A  fiduciary  duty  of
utmost  care,  integrity,  honesty,  and  loyalty  in  dealings  with  the  Lessor.  To
the  Lessee  and  the  Lessor:  (a)  Diligent  exercise  of  reasonable  skills  and
care  in  performance  of  the  agent's  duties.  (b)  A  duty  of  honest  and  fair
dealing  and  good  faith.  (c)  A  duty  to  disclose  all  facts  known  to  the  agent
materially  affecting  the  value  or  desirability  of  the  property  that  are  not
known to, or within the diligent attention and observation of, the Parties. An
agent is not obligated to reveal to either Party any confidential information
obtained from the other Party which does not involve the affirmative duties
set forth above.

(ii)
Lessee's Agent. An agent can agree to act as agent for the Lessee
only.  In  these  situations,  the  agent  is  not  the  Lessor's  agent,  even  if  by
agreement  the  agent  may  receive  compensation  for  services  rendered,
either  in  full  or  in  part  from  the  Lessor.  An  agent  acting  only  for  a  Lessee
has the following affirmative obligations. To the Lessee: A fiduciary duty of
utmost care, integrity, honesty, and loyalty in dealings with the Lessee. To
the  Lessee  and  the  Lessor:  (a)  Diligent  exercise  of  reasonable  skills  and
care  in  performance  of  the  agent's  duties.  (b)  A  duty  of  honest  and  fair
dealing  and  good  faith.  (c)  A  duty  to  disclose  all  facts  known  to  the  agent
materially  affecting  the  value  or  desirability  of  the  property  that  are  not
known to, or within the diligent attention and observation of, the

Parties. An agent is not obligated to reveal to either Party any confidential
information  obtained  from  the  other  Party  which  does  not  involve  the
affirmative duties set forth above.

(iii)
Agent  Representing  Both  Lessor  and  Lessee.  A  real  estate  agent,
either  acting  directly  or  through  one  or  more  associate  licensees,  can
legally be the agent of both the Lessor and the Lessee in a transaction, but
only with the knowledge and consent of both the Lessor and the Lessee. In
a dual agency situation, the agent has the following affirmative obligations
to  both  the  Lessor  and  the  Lessee:  (a)  A  fiduciary  duty  of  utmost  care,
integrity,  honesty  and  loyalty  in  the  dealings  with  either  Lessor  or  the
Lessee. (b) Other duties to the Lessor and the Lessee as stated above in
subparagraphs (i) or (ii). In representing both Lessor and Lessee, the agent
may not, without the express permission of the respective Party, disclose to
the  other  Party  confidential  information,  including,  but  not  limited  to,  facts
relating  to  either  Lessee's  or  Lessor's  financial  position,  motivations,
bargaining  position,  or  other  personal  information  that  may  impact  rent,
including  Lessor's  willingness  to  accept  a  rent  less  than  the  listing  rent  or
Lessee's  willingness  to  pay  rent  greater  than  the  rent  offered.  The  above
duties  of  the  agent  in  a  real  estate  transaction  do  not  relieve  a  Lessor  or
Lessee  from  the  responsibility  to  protect  their  own  interests.  Lessor  and
Lessee should carefully read all agreements to assure that they adequately
express  their  understanding  of  the  transaction.  A  real  estate  agent  is  a
person qualified to advise about real estate. If legal or tax advice is desired,
consult a competent professional. Both Lessor and Lessee should strongly
consider  obtaining  tax  advice  from  a  competent  professional  because  the
federal  and  state  tax  consequences  of  a  transaction  can  be  complex  and
subject to change.

(b)
Brokers have no responsibility with respect to any default or breach hereof
by  either  Party.  The  Parties  agree  that  no  lawsuit  or  other  legal  proceeding
involving  any  breach  of  duty,  error  or  omission  relating  to  this  Lease  may  be
brought against Broker more than one year after the Start Date and that the liability
(including court costs and attorneys' fees), of any Broker with respect to any such
lawsuit  and/or  legal  proceeding  shall  not  exceed  the  fee  received  by  such  Broker
pursuant  to  this  Lease;  provided,  however,  that  the  foregoing  limitation  on  each
Broker's  liability  shall  not  be  applicable  to  any  gross  negligence  or  willful
misconduct of such Broker.

(c)
Lessor  and  Lessee  agree  to  identify  to  Brokers  as  "Confidential"  any
communication or information given Brokers that is considered by such Party to be
confidential.

26.
No Right To Holdover. Lessee has no right to retain possession of the Premises or any
part  thereof  beyond  the  expiration  or  termination  of  this  Lease.  At  or  prior  to  the  expiration  or
termination of this Lease Lessee shall deliver exclusive possession of the Premises to Lessor. For
purposes of this provision and Paragraph 13.1(a), exclusive possession shall mean that Lessee
shall  have  vacated  the  Premises,  removed  all  of  its  personal  property  therefrom  and  that  the
Premises  have  been  returned  in  the  condition  specified  in  this  Lease.  In  the  event  that  Lessee
does not deliver exclusive possession to Lessor as specified

above, then Lessor's damages during any holdover period shall be computed at the amount of the
Rent  (as  defined  in  Paragraph  4.1)  due  during  the  last  full  month  before  the  expiration  or
termination of this Lease (disregarding any temporary abatement of Rent that may have been in
effect),  but  with  Base  Rent  being  150%  of  the  Base  Rent  payable  during  such  last  full  month.
Nothing contained herein shall be construed as consent by Lessor to any holding over by Lessee.

Cumulative Remedies. No remedy or election hereunder shall be deemed exclusive but

27.
shall, wherever possible, be cumulative with all other remedies at law or in equity.

28.
Covenants and Conditions; Construction of Agreement. All provisions of this Lease to
be observed or performed by Lessee are both covenants and conditions. In construing this Lease,
all headings and titles are for the convenience of the Parties only and shall not be considered a
part of this Lease. Whenever required by the context, the singular shall include the plural and vice
versa. This Lease shall not be construed as if prepared by one of the Parties, but rather according
to its fair meaning as a whole, as if both Parties had prepared it.

29.
Binding  Effect;  Choice  of  Law.  This  Lease  shall  be  binding  upon  the  Parties,  their
personal  representatives,  successors  and  assigns  and  be  governed  by  the  laws  of  the  State  in
which the Premises are located. Any litigation between the Parties hereto concerning this Lease
shall  be  initiated  in  the  county  in  which  the  Premises  are  located.  Signatures  to  this  Lease
accomplished by means of electronic signature or similar technology shall be legal and binding.

30.

Subordination; Attornment; Non Disturbance.

30.1 Subordination.  This  Lease  and  any  Option  granted  hereby  shall  be  subject  and
subordinate  to  any  ground  lease,  mortgage,  deed  of  trust,  or  other  hypothecation  or
security  device  (collectively,  "Security  Device"),  now  or  hereafter  placed  upon  the
Premises,  to  any  and  all  advances  made  on  the  security  thereof,  and  to  all  renewals,
modifications, and extensions thereof. Lessee agrees that the holders of any such Security
Devices (in this Lease together referred to as "Lender") shall have no liability or obligation
to perform any of the obligations of Lessor under this Lease. Any Lender may elect to have
this Lease and/or any Option granted hereby superior to the lien of its Security Device by
giving written notice thereof to Lessee, whereupon this Lease and such Options shall be
deemed  prior  to  such  Security  Device,  notwithstanding  the  relative  dates  of  the
documentation or recordation thereof.

30.2 Attornment.  In  the  event  that  Lessor  transfers  title  to  the  Premises,  or  the
Premises are acquired by another upon the foreclosure or termination of a Security Device
to  which  this  Lease  is  subordinated  (i)  Lessee  shall,  subject  to  the  non-disturbance
provisions  of  Paragraph  30.3,  attorn  to  such  new  owner,  and  upon  request,  enter  into  a
new lease, containing all of the terms and provisions of this Lease, with such new owner
for the remainder of the term hereof, or, at the election of the new owner, this Lease will
automatically  become  a  new  lease  between  Lessee  and  such  new  owner,  for  the
remainder  of  the  term  hereof  and  (ii)  Lessor  shall  thereafter  be  relieved  of  any  further
obligations  hereunder  (except  for  any  obligations  which  arose  prior  to  the  date  of  such
transfer of title) and such new owner shall assume all of Lessor's obligations, except that
such new owner shall not: (a) be liable for any act or omission of any prior lessor or with
respect to events occurring prior to acquisition of ownership; (b) be subject to any offsets
or  defenses

which  Lessee  might  have  against  any  prior  lessor,  or  (c)  be  liable  for  the  return  of  any
security deposit paid to any prior lessor which was not paid or credited to such new owner.

30.3 Non-Disturbance.  With  respect  to  Security  Devices  entered  into  by  Lessor  after
the  execution  of  this  Lease,  Lessee's  subordination  of  this  Lease  shall  be  subject  to
receiving  a  commercially  reasonable  non  disturbance  agreement  (a  "Non-Disturbance
Agreement") from the Lender which Non Disturbance Agreement provides that Lessee's
possession  of  the  Premises,  and  this  Lease,  including  any  options  to  extend  the  term
hereof, will not be disturbed so long as Lessee is not in Breach hereof and attorns to the
record  owner  of  the  Premises.  Further,  within  60  days  after  the  execution  of  this  Lease,
Lessor  shall,  if  requested  by  Lessee,  use  its  commercially  reasonable  efforts  to  obtain  a
Non Disturbance Agreement from the holder of any pre-existing Security Device which is
secured  by  the  Premises.  In  the  event  that  Lessor  is  unable  to  provide  the  Non
Disturbance Agreement within said 60 days, then Lessee may, at Lessee's option, directly
contact  Lender  and  attempt  to  negotiate  for  the  execution  and  delivery  of  a  Non
Disturbance Agreement.

30.4 Self Executing. The agreements contained in this Paragraph 30 shall be effective
without  the  execution  of  any  further  documents;  provided,  however,  that,  upon  written
request from Lessor or a Lender in connection with a sale, financing or refinancing of the
Premises,  Lessee  and  Lessor  shall  execute  such  further  writings  as  may  be  reasonably
required  to  separately  document  any  subordination,  attornment  and/or  Non  Disturbance
Agreement provided for herein.

31.
Attorneys'  Fees.  If  any  Party  or  Broker  brings  an  action  or  proceeding  involving  the
Premises whether founded in tort, contract or equity, or to declare rights hereunder, the Prevailing
Party (as hereafter defined) in any such proceeding, action, or appeal thereon, shall be entitled to
reasonable  attorneys'  fees.  Such  fees  may  be  awarded  in  the  same  suit  or  recovered  in  a
separate suit, whether or not such action or proceeding is pursued to decision or judgment. The
term,  "Prevailing  Party"  shall  include,  without  limitation,  a  Party  or  Broker  who  substantially
obtains  or  defeats  the  relief  sought,  as  the  case  may  be,  whether  by  compromise,  settlement,
judgment, or the abandonment by the other Party or Broker of its claim or defense. The attorneys'
fees award shall not be computed in accordance with any court fee schedule, but shall be such as
to  fully  reimburse  all  attorneys'  fees  reasonably  incurred.  In  addition,  Lessor  shall  be  entitled  to
attorneys' fees, costs and expenses incurred in the preparation and service of notices of Default
and  consultations  in  connection  therewith,  whether  or  not  a  legal  action  is  subsequently
commenced in connection with such Default or resulting Breach ($200 is a reasonable minimum
per occurrence for such services and consultation).

32.
Lessor's Access; Showing Premises; Repairs.  Lessor  and  Lessor's  agents  shall  have
the  right  to  enter  the  Premises  at  any  time,  in  the  case  of  an  emergency,  and  otherwise  at
reasonable times after reasonable prior notice for the purpose of showing the same to prospective
purchasers, lenders, or tenants, and making such alterations, repairs, improvements or additions
to  the  Premises  as  Lessor  may  deem  necessary  or  desirable  and  the  erecting,  using  and
maintaining of utilities, services, pipes and conduits through the Premises and/or other premises
as long as there is no material adverse effect on Lessee's use of the Premises. All such activities
shall be without abatement of rent or liability to Lessee.

33.
Auctions.  Lessee  shall  not  conduct,  nor  permit  to  be  conducted,  any  auction  upon  the
Premises  without  Lessor's  prior  written  consent.  Lessor  shall  not  be  obligated  to  exercise  any
standard of reasonableness in determining whether to permit an auction.

34.
Signs.  Lessor  may  place  on  the  Premises  ordinary  "For  Sale"  signs  at  any  time  and
ordinary "For Lease" signs during the last 6 months of the term hereof. Except for ordinary "For
Sublease" signs which may be placed only on the Premises, Lessee shall not place any sign upon
the  Project  without  Lessor's  prior  written  consent.  All  signs  must  comply  with  all  Applicable
Requirements.

Termination;  Merger.  Unless  specifically  stated  otherwise  in  writing  by  Lessor,  the
35.
voluntary  or  other  surrender  of  this  Lease  by  Lessee,  the  mutual  termination  or  cancellation
hereof, or a termination hereof by Lessor for Breach by Lessee, shall automatically terminate any
sublease or lesser estate in the Premises; provided, however, that Lessor may elect to continue
any one or all existing subtenancies. Lessor's failure within 10 days following any such event to
elect  to  the  contrary  by  written  notice  to  the  holder  of  any  such  lesser  interest,  shall  constitute
Lessor's election to have such event constitute the termination of such interest.

36.
Consents.  All  requests  for  consent  shall  be  in  writing.  Except  as  otherwise  provided
herein, wherever in this Lease the consent of a Party is required to an act by or for the other Party,
such  consent  shall  not  be  unreasonably  withheld  or  delayed.  Lessor's  actual  reasonable  costs
and expenses (including but not limited to architects', attorneys', engineers' and other consultants'
fees) incurred in the consideration of, or response to, a request by Lessee for any Lessor consent,
including  but  not  limited  to  consents  to  an  assignment,  a  subletting  or  the  presence  or  use  of  a
Hazardous  Substance,  shall  be  paid  by  Lessee  upon  receipt  of  an  invoice  and  supporting
documentation therefor. Lessor's consent to any act, assignment or subletting shall not constitute
an  acknowledgment  that  no  Default  or  Breach  by  Lessee  of  this  Lease  exists,  nor  shall  such
consent be deemed a waiver of any then existing Default or Breach, except as may be otherwise
specifically  stated  in  writing  by  Lessor  at  the  time  of  such  consent.  The  failure  to  specify  herein
any particular condition to Lessor's consent shall not preclude the imposition by Lessor at the time
of  consent  of  such  further  or  other  conditions  as  are  then  reasonable  with  reference  to  the
particular matter for which consent is being given. In the event that either Party disagrees with any
determination  made  by  the  other  hereunder  and  reasonably  requests  the  reasons  for  such
determination,  the  determining  party  shall  furnish  its  reasons  in  writing  and  in  reasonable  detail
within 10 business days following such request.

37.

Guarantor.

37.1 Execution. The Guarantors, if any, shall each execute a guaranty in the form most
recently published by AIR CRE.

37.2 Default. It shall constitute a Default of the Lessee if any Guarantor fails or refuses,
upon  request  to  provide:  (a)  evidence  of  the  execution  of  the  guaranty,  including  the
authority of the party signing on Guarantor's behalf to obligate Guarantor, and in the case
of  a  corporate  Guarantor,  a  certified  copy  of  a  resolution  of  its  board  of  directors
authorizing the making of such guaranty, (b) current financial statements, (c) an Estoppel
Certificate, or (d) written confirmation that the guaranty is still in effect.

38.
Quiet Possession. Subject to payment by Lessee of the Rent and performance of all of
the covenants, conditions and provisions on Lessee's part to be observed and performed under
this Lease, Lessee shall have quiet possession and quiet enjoyment of the Premises during the
term hereof.

Options. If Lessee is granted any option, as defined below, then the following provisions

39.
shall apply.

39.1 Definition. "Option"  shall  mean:  (a)  the  right  to  extend  or  reduce  the  term  of  or
renew this Lease or to extend or reduce the term of or renew any lease that Lessee has on
other  property  of  Lessor;  (b)  the  right  of  first  refusal  or  first  offer  to  lease  either  the
Premises  or  other  property  of  Lessor;  (c)  the  right  to  purchase,  the  right  of  first  offer  to
purchase or the right of first refusal to purchase the Premises or other property of Lessor.

39.2 Options  Personal  To  Original  Lessee.  Any  Option  granted  to  Lessee  in  this
Lease is personal to the original Lessee, and cannot be assigned or exercised by anyone
other than said original Lessee and only while the original Lessee is in full possession of
the  Premises  and,  if  requested  by  Lessor,  with  Lessee  certifying  that  Lessee  has  no
intention of thereafter assigning or subletting.

39.3 Multiple Options. In the event that Lessee has any multiple Options to extend or
renew this Lease, a later Option cannot be exercised unless the prior Options have been
validly exercised.

39.4 Effect of Default on Options.

(a)
Lessee  shall  have  no  right  to  exercise  an  Option:  (i)  during  the  period
commencing  with  the  giving  of  any  notice  of  Default  and  continuing  until  said
Default is cured, (ii) during the period of time any Rent is unpaid (without regard to
whether notice thereof is given Lessee), (iii) during the time Lessee is in Breach of
this  Lease,  or  (iv)  in  the  event  that  Lessee  has  been  given  3  or  more  notices  of
separate  Default,  whether  or  not  the  Defaults  are  cured,  during  the  12  month
period immediately preceding the exercise of the Option.

The  period  of  time  within  which  an  Option  may  be  exercised  shall  not  be
(b)
extended or enlarged by reason of Lessee's inability to exercise an Option because
of the provisions of Paragraph 39.4(a).

An  Option  shall 

force  or  effect,
terminate  and  be  of  no 
(c)
notwithstanding  Lessee's  due  and  timely  exercise  of  the  Option,  if,  after  such
exercise and prior to the commencement of the extended term or completion of the
purchase,  (i)  Lessee  fails  to  pay  Rent  for  a  period  of  30  days  after  such  Rent
becomes  due  (without  any  necessity  of  Lessor  to  give  notice  thereof),  or  (ii)  if
Lessee commits a Breach of this Lease.

further 

40.
Security  Measures.  Lessee  hereby  acknowledges  that  the  Rent  payable  to  Lessor
hereunder does not include the cost of guard service or other security measures, and that Lessor
shall  have  no  obligation  whatsoever  to  provide  same.  Lessee  assumes  all  responsibility  for  the
protection of the Premises, Lessee, its agents and invitees and their property from the acts of third
parties.

Reservations.  Lessor  reserves  the  right:  (i)  to  grant,  without  the  consent  or  joinder  of
41.
Lessee, such easements, rights and dedications that Lessor deems necessary; (ii) to cause the
recordation of parcel maps and restrictions; and (iii) to create and/or install new utility raceways,
so  long  as  such  easements,  rights,  dedications,  maps,  restrictions,  and  utility  raceways  do  not
unreasonably  interfere  with  the  use  of  the  Premises  by  Lessee.  Lessee  agrees  to  sign  any
documents reasonably requested by Lessor to effectuate such rights.

42.
Performance Under Protest. If at any time a dispute shall arise as to any amount or sum
of  money  to  be  paid  by  one  Party  to  the  other  under  the  provisions    hereof,  the  Party  against
whom  the  obligation  to  pay  the  money  is  asserted  shall  have  the  right  to  make  payment  "under
protest" and such payment shall not be regarded as a voluntary payment and there shall survive
the right on the part of said Party to institute suit for recovery of such sum. If it shall be adjudged
that there was no legal obligation on the part of said Party to pay such sum or any part thereof,
said Party shall be entitled to recover such sum or so much thereof as it was not legally required
to  pay.  A  Party  who  does  not  initiate  suit  for  the  recovery  of  sums  paid  "under  protest"  within  6
months shall be deemed to have waived its right to protest such payment.

43.

Authority; Multiple Parties; Execution.

(a)
If  either  Party  hereto  is  a  corporation,  trust,  limited  liability  company,
partnership, or similar entity, each individual executing this Lease on behalf of such
entity  represents  and  warrants  that  he  or  she  is  duly  authorized  to  execute  and
deliver  this  Lease  on  its  behalf.  Each  Party  shall,  within  30  days  after  request,
deliver to the other Party satisfactory evidence of such authority.

(b)
If  this  Lease  is  executed  by  more  than  one  person  or  entity  as  "Lessee",
each  such  person  or  entity  shall  be  jointly  and  severally  liable  hereunder.  It  is
agreed  that  any  one  of  the  named  Lessees  shall  be  empowered  to  execute  any
amendment  to  this  Lease,  or  other  document  ancillary  thereto  and  bind  all  of  the
named Lessees, and Lessor may rely on the same as if all of the named Lessees
had executed such document.

(c)
This Lease may be executed by the Parties in counterparts, each of which
shall be deemed an original and all of which together shall constitute one and the
same instrument.

Conflict. Any conflict between the printed provisions of this Lease and the typewritten or

44.
handwritten provisions shall be controlled by the typewritten or handwritten provisions.

45.
Offer. Preparation of this Lease by either party or their agent and submission of same to
the other Party shall not be deemed an offer to lease to the other Party. This Lease is not intended
to be binding until executed and delivered by all Parties hereto.

46.
Amendments.  This  Lease  may  be  modified  only  in  writing,  signed  by  the  Parties  in
interest  at  the  time  of  the  modification.  As  long  as  they  do  not  materially  change  Lessee's
obligations  hereunder,  Lessee  agrees  to  make  such  reasonable  non-monetary  modifications  to
this Lease as may be reasonably required by a Lender in connection with the obtaining of normal
financing or refinancing of the Premises.

47. Waiver of Jury Trial. THE PARTIES HEREBY WAIVE THEIR RESPECTIVE RIGHTS TO
TRIAL  BY  JURY      IN  ANY  ACTION  OR  PROCEEDING  INVOLVING  THE  PROPERTY  OR
ARISING OUT OF THIS AGREEMENT.

Arbitration  of  Disputes.  An  Addendum  requiring  the  Arbitration  of  all  disputes  between

48.
the Parties and/or Brokers arising out of this Lease ☐ is ⌧ is not attached to this Lease.

49.

Accessibility;   Americans with   Disabilities Act.

(a)

The Premises:

⌧  have  not  undergone  an  inspection  by  a  Certified  Access  Specialist  (CASp).
Note:  A  Certified  Access  Specialist  (CASp)  can  inspect  the  subject  premises  and
determine  whether  the  subject  premises  comply  with  all  of  the  applicable
construction  related  accessibility  standards  under  state  law.  Although  state  law
does  not  require  a  CASp  inspection  of  the  subject  premises,  the  commercial
property  owner  or  lessor  may  not  prohibit  the  lessee  or  tenant  from  obtaining  a
CASp inspection of the subject premises for the occupancy or potential occupancy
of  the  lessee  or  tenant,  if  requested  by  the  lessee  or  tenant.  The  parties  shall
mutually  agree  on  the  arrangements  for  the  me  and  manner  of  the  CASp
inspection, the payment of the fee for the CASp inspection, and the cost of making
any  repairs  necessary  to  correct  violations  of  construction  related  accessibility
standards within the premises.

☐  have  undergone  an  inspection  by  a  Certified  Access  Specialist  (CASp)  and  it
was  determined  that  the  Premises  met  all  applicable  construction  related
accessibility  standards  pursuant  to  California  Civil  Code  §55.51  et  seq.  Lessee
acknowledges that it received a copy of the inspection report at least 48 hours prior
to executing this Lease and agrees to keep such report confidential.

☐  have  undergone  an  inspection  by  a  Certified  Access  Specialist  (CASp)  and  it
was determined that the Premises did not meet all applicable construction related
accessibility  standards  pursuant  to  California  Civil  Code  §55.51  et  seq.  Lessee
acknowledges that it received a copy of the inspection report at least 48 hours prior
to  executing  this  Lease  and  agrees  to  keep  such  report  confidential  except  as
necessary to complete repairs and corrections of violations of construction related
accessibility standards.

In the event that the Premises have been issued an inspection report by a CASp
the  Lessor  shall  provide  a  copy  of  the  disability  access  inspection  certificate  to
Lessee within 7 days of the execution of this Lease.

(b)
Since compliance with the Americans with Disabilities Act (ADA) and other
state and local accessibility statutes are dependent upon Lessee's specific use of
the Premises, Lessor makes no warranty or representation as to whether or not the
Premises comply with ADA or any similar legislation. In the event that Lessee's use
of the Premises requires modifications or additions to the Premises in order to be in
compliance  with  ADA  or  other  accessibility  statutes,  Lessee  agrees  to  make  any
such necessary modifications and/or additions at Lessee's expense.

LESSOR AND LESSEE HAVE CAREFULLY READ AND REVIEWED THIS LEASE AND EACH
TERM  AND  PROVISION  CONTAINED  HEREIN,  AND  BY  THE  EXECUTION  OF  THIS  LEASE
SHOW THEIR INFORMED AND VOLUNTARY CONSENT THERETO. THE PARTIES HEREBY
AGREE THAT, AT THE TIME THIS LEASE IS EXECUTED, THE TERMS OF THIS LEASE ARE
COMMERCIALLY  REASONABLE  AND  EFFECTUATE  THE  INTENT  AND  PURPOSE  OF
LESSOR AND LESSEE WITH RESPECT TO THE PREMISES.

ATTENTION: NO REPRESENTATION OR RECOMMENDATION IS MADE BY AIR CRE OR BY
ANY  BROKER  AS  TO  THE  LEGAL  SUFFICIENCY,  LEGAL  EFFECT,  OR  TAX
CONSEQUENCES  OF  THIS  LEASE  OR  THE  TRANSACTION  TO  WHICH  IT  RELATES.  THE
PARTIES ARE URGED TO:

SEEK ADVICE OF COUNSEL AS TO THE LEGAL AND TAX CONSEQUENCES OF

1.
THIS LEASE.

2.
RETAIN  APPROPRIATE  CONSULTANTS  TO  REVIEW  AND  INVESTIGATE  THE
CONDITION  OF  THE  PREMISES.  SAID  INVESTIGATION  SHOULD  INCLUDE  BUT  NOT  BE
LIMITED TO: THE POSSIBLE PRESENCE OF HAZARDOUS SUBSTANCES, THE ZONING OF
THE  PREMISES,  THE  STRUCTURAL  INTEGRITY,  THE  CONDITION  OF  THE  ROOF  AND
OPERATING  SYSTEMS,  COMPLIANCE  WITH  THE  AMERICANS  WITH  DISABILITIES  ACT
AND THE SUITABILITY OF THE PREMISES FOR LESSEE'S INTENDED USE.

WARNING:      IF  THE  PREMISES  ARE  LOCATED  IN  A  STATE  OTHER  THAN  CALIFORNIA,
CERTAIN PROVISIONS OF THE LEASE MAY NEED TO BE REVISED TO COMPLY WITH THE
LAWS OF THE STATE IN WHICH THE PREMISES ARE LOCATED.

The parties hereto have executed this Lease at the place and on the dates specified above their
respective signatures.

Executed at: ________________       

Executed at: ________________

On:  07/23/2021                                

On: _______________________

By LESSOR:
   Altman Investment Company, LLC

By: /s/ David Odmark                    
Name Printed: David Odmark         
Title:  Managing Principal             
Phone: [***]
Fax:                                                   
Email: [***]

By: _______________                    
Name Printed: _______________   
Title: _________________            
Phone: ______________                
Fax:                                                   _
Email:_______________________

Address: _____________________
Floor

By LESSEE:

    Capricor Therapeutics, Inc.

By:  /s/ Linda Marban                    
Name Printed:  Linda Marban            
Title:  CEO   

Phone: [***]   

Fax: [***]

Email: [***]

By:  /s/ AJ Bergmann                  

Name Printed:  AJ Bergmann             

Title:  CFO   

Phone: [***]
Fax: [***]

Email: [***]

Address: 8840 Wilshire Blvd., 2nd

Beverly Hills, CA 90211   

Federal ID No.: ________________

Federal ID No.: [***]

BROKER
   Cushman & Wakefield
Attn: ________________________  
________________________  
Title: ________________________
________________________  

Address: _____________________
_____________________  
Phone: ______________                
______________________                   
Fax:                                                   _
________________________               
Email:_______________________
_______________________  
Federal ID No.: ________________
________________  
Broker DRE License #: [***]
Agent DRE License #: [***] 

BROKER

     CBRE
Attn: 

Title: 

Address: 

Phone: 

Fax: 

Email: 

Federal ID No.: 

Broker DRE License #: [***]
Agent DRE License #: [***]

[***]
NOTICE: No part of these works may be reproduced in any form without permission in
writing.

  
 
ADDENDUM TO LEASE

Date: July 16, 2021

By and Between

Lessor:Altman Investment Company, LLC

Lessee:Capricor Therapeutics, Inc.

Property Address: 10865 Road to the Cure, San Diego, CA 92121

(street address, city, state, zip)

Paragraph:    1 - 7 

[***]

[***]
NOTICE: No part of these works may be reproduced in any form without permission in
writing.

  
   
 
EXHIBIT A

FLOOR PLAN

Exhibit 10.55

*Portions of the exhibit have been excluded because it is both not material and is the type
of information that the registrant treats as private or confidential.

COMMERCIALIZATION AND DISTRIBUTION AGREEMENT

This  Commercialization  and  Distribution  Agreement  (“Agreement”)  is  made  and  entered
into  as  of  the  25th  day  of  January,  2022  (“Effective  Date”),  by  and  between  CAPRICOR
THERAPEUTICS, INC., a corporation organized under the laws of the State of Delaware, with its
principal  office  located  at  8840  Wilshire  Blvd.,  2nd  Floor,  Beverly  Hills,  California  90211  USA
(“Capricor”)  and  NIPPON  SHINYAKU  CO.,  LTD.  a  corporation  organized  under  the  laws  of
Japan,  with  its  principal  office  located  at  14,  Nishinosho-Monguchi-cho,  Kisshoin,  Minami-ku,
Kyoto  601-8550,  Japan  (“Distributor”).  Capricor  and  Distributor  may  sometimes  individually  be
referred to herein as a “Party” and together as the “Parties”.

In consideration of the mutual promises contained herein, the Parties agree as follows:

1.
DEFINITIONS.  For purposes of this Agreement, the words, terms and phrases when used
in this Section 1 or throughout the Agreement with an initial capital letter, shall have the meanings
assigned to them unless the context otherwise requires:

1.1

“Affiliate” means any person or entity directly or indirectly controlling or controlled
by, or under direct or indirect common control with a Party, during the term of this Agreement and
only so long as such control exists. For purposes of this definition, “control” means the power to
direct the management and policies of such person or entity directly or indirectly, whether through
ownership of voting or other equity securities, by contract or otherwise, and shall include entities
which become Affiliates after the Effective Date.

1.2

“BLA” means a Biologics License Application as defined by the FDA as a request
for permission to introduce, or deliver for introduction, a biologic product into interstate commerce.

1.3

“Cell  Therapy”  means  the  administration  of  living  cells  to  a  patient  for  the

treatment of a disease or condition.  

1.4

the  body  of
“Chemistry,  Manufacturing  and  Controls  (“CMC”)”  means 
information  that  defines  the  manufacturing  process  and  the  quality  control  release  testing,
specifications  and  stability  of  the  Product  together  with  the  manufacturing  facility  and  all  of  its
support  utilities,  including  their  design,  qualification,  operation  and  maintenance  for  regulatory
compliance in the Territory. 

1.5

 “Commercially Reasonable Efforts” means with respect to a party, those efforts
and  resources  consistent  with  those  typically  applied  by  a  biopharmaceutical  or  biotechnology
company of comparable size and resources to such party and its affiliates to a product that is at a
similar  stage  of  development  or  commercialization  and  has  similar  market  potential,  taking  into
account  efficacy,  safety,  patent  and  regulatory  exclusivity,  anticipated  or  approved  labelling,
present and future market potential, competitive conditions, the profitability of the product in light
of pricing and reimbursement issues, and all other relevant factors.

1.6

“Competing Products” means any Cell-Therapy product used as a therapeutic for

DMD.

1.7

“Customers”  means  hospitals  or  other  healthcare  providers  equipped  with

pharmacy services and cold storage capabilities.    

1.8

1.9

“DMD” means Duchenne muscular dystrophy.

“FDA” means the United States Food and Drug Administration.

1.10

“First Commercial Sale” means, with respect to a Product in the Territory, the first
bona fide commercial sale to a third party of such Product following Marketing Approval. Sales or
other  dispositions  by  Capricor  for  clinical  trial  or  other  scientific  testing  purposes,  or  under  early
access or compassionate use programs, shall not constitute a First Commercial Sale.  

1.11

“Governmental  Authority”  means  any  government  or  any  court,  administrative
agency  or  commission  or  other  governmental  or  regulatory  authority  or  agency  and  shall  also
include any quasi-governmental authority or agency with jurisdictional or regulatory authority over
any activity contemplated by this Agreement.

1.12

“Interim  Analysis”  means  an  analysis  of  data  that  is  conducted  before  all  data

collection has been completed.

1.13

“Marketing  Approval”  means  all  approvals, 

registrations  or
authorizations  of  any  Governmental  Authority  necessary  for  the  manufacturing,  use,  storage,
import, transport and sale of Products in the Territory.  

licenses, 

1.14

“Net Sales” is defined on Exhibit A hereto.

1.15

“Person”  means  an  individual,  corporation,  partnership,  limited  liability  company,
unincorporated  syndicate,  association  or  organization,  trust,  trustee,  executor,  administrator  or
other  legal  representative,  governmental  authority  or  agency,  or  any  group  of  Persons  acting  in
concert.  

1.16

“Product(s)”  means 

the  Cell  Therapy  product  using  human  allogeneic
cardiosphere-derived cells (“CDCs”), developed by Capricor and known as “CAP-1002”, used for
the treatment of diseases and symptoms in humans for DMD.  

1.17

“Product  Specifications”  means  specifications  for  the  Product  set  forth  on  the

product packaging and/or the written instructions for use accompanying the Product.

1.18

“Purchase Order(s)”  means  a  formal  offer  to  buy  a  specified  number  of  units  of

Product at a specified price within a specified timeframe.

1.19

“Regulations”  means  all  laws,  statutes,  rules,  regulations  (including,  without
limitation,  all  health  and  safety  legislation)  of  the  Territory  in  which  the  Products  are  sold  by
Distributor.

1.20

“Supply  Price”  means  the  price  at  which  Capricor  shall  sell  the  Products  to

Distributor determined in accordance with the provisions set forth on Exhibit A.

1.21
Puerto Rico.

“Territory” means the United States of America. (“U.S.”),  including  the  territory  of

1.22

“Trademarks” means the Trademarks of Capricor listed on Exhibit B, together with
any further trademarks and trade names of which Capricor may become the proprietor or which
Capricor may

have  the  right  to  use  on  or  in  relation  to  the  Products  at  any  time  during  the  term  of  this
Agreement, and in each case which Capricor adds to Exhibit B in its sole discretion.

1.23

“Transfer  Price”  means  the  price  paid  by  Distributor  to  Capricor  on  the  initial

Delivery of the Product, as set forth on Exhibit A.

2.  

PRODUCT DEVELOPMENT BY CAPRICOR

2.1      Obligations Regarding Preclinical Development.  Capricor  shall  complete  any
tests or studies necessary and/or desired to complete the preclinical development of the Product
for  DMD  which  Capricor,  in  its  discretion,  believes  to  be  necessary  to  advance  the  clinical
development  of  the  Product  and  the  ability  to  obtain  regulatory  approval  thereof.  The  costs  and
expense associated with preclinical tests or studies shall be the sole responsibility of Capricor.

2.2     Obligations Regarding Clinical Development of CAP-1002. Capricor shall have
the  obligation  to  sponsor  and  conduct  a  Phase-3  clinical  trial  of  CAP-1002  for  the  treatment  of
DMD, the IND for such trial having been cleared by the FDA (the “HOPE-3 Trial”). The protocol for
the HOPE-3 Trial will be determined by Capricor pursuant to guidance given by the FDA. Capricor
will  keep  Distributor  advised  as  to  the  progress  of  the  HOPE-3  Trial  and  Distributor  may  offer
advice  to  Capricor  in  connection  therewith.    Notwithstanding  the  foregoing,  all  decisions  with
respect to the conduct of the HOPE-3 Trial will be made by Capricor. The costs and expense of
the HOPE-3 Trial shall be the sole responsibility of Capricor.

2.3

CMC Studies.    Capricor  shall  conduct  those  CMC  studies  and  gather  applicable

data required by FDA at Capricor’s sole cost and expense.

2.4        Manufacturing  and  Marketing  Approval.    Capricor  shall  be  responsible  for
determining  whether  to  submit  a  BLA  based  on  the  results  of  the  Hope-3  Trial  and  shall  use
Commercially Reasonable Efforts to (a) obtain Marketing Approval for the Product in the Territory,
and (b) manufacture the Product for clinical and commercial purposes, in each instance at its sole
cost and expense.

2.5       

Pharmacovigilance  and  Post-Marketing  Surveillance.  Capricor  shall  be
responsible  for  any  safety  surveillance  related  to  pharmacovigilance  and  post-marketing
surveillance required for the Product in the Territory with such assistance from Distributor as may
be requested by Capricor. Distributor will provide Capricor with ready access to all materials, data
and other information on clinical use and related matters on a timely basis to enable compliance
with  all  regulatory  and  quality  requirements,  including,  but  not  limited  to,  U.S.  21  CFR  314.80.
Capricor  shall  be  responsible  for  the  out-of-pocket  costs  thereof  but  shall  not  be  required  to
reimburse Distributor for Distributor’s time or efforts in providing such information to Capricor. The
details  of  each  Party’s  role  in  relation  to  the  above-mentioned  safety  surveillance  shall  be
separately set forth in another agreement.  

2.6       Joint Steering Committee.

            2.6.1     Establishment of Committee.  Within thirty (30) days after the Effective
Date, Capricor and Distributor will assemble a Joint Steering Committee (the “JSC”). Initially, the
JSC will be composed of at least two, but no more than four, representatives of each Party, with
an equal number appointed by each of Capricor and Distributor. Each Party will provide a list of its
representatives to the

 
 
 
 
 
       
other Party within thirty (30) days after the Effective Date. Each Party will promptly notify the other
Party  in  writing  of  any  change  in  its  appointed  representatives.  Each  Party  may  invite  its
employees and its Affiliates’ employees and consultants to attend meetings of the JSC who are
bound to obligations of confidentiality, non-use, and assignment of inventions similar to those of
that Party’s members of the JSC.

2.6.2     Meetings. The JSC will hold its first meeting within ninety (90) days of the
Effective  Date.  While  in  existence,  the  JSC  will  meet  at  least  on  a  quarterly  basis  by  audio  or
video  teleconference  or  in  person,  to  be  agreed  by  the  Parties.  After  Marketing  Approval  is
obtained  for  the  Product,  the  JSC  will  meet  at  least  on  a  quarterly  basis  by  audio  or  video
teleconference  or  in  person,  to  be  agreed  by  the  Parties.  Each  Party  will  bear  its  own  costs
relating to any JSC meeting. The Parties will endeavour to schedule meetings of the JSC at least
two (2) months in advance or as necessary to resolve any matters requiring a joint decision,  

2.6.3     Responsibilities. The duties of the JSC will include, but not be limited to,
reviewing the progress of the HOPE-3 Trial and clinical development, making determinations as to
forecasts, pricing, Minimum Sales Requirements (as hereinafter defined), monetary disputes and
such other matters that may require the joint decision of the Parties, in each case, subject to the
applicable provisions set forth in this Agreement. Distributor shall have the right to render advice
to  Capricor  with  respect  to  the  HOPE-3  Trial  and  Capricor  will  give  good  faith  consideration  to
Distributor’s  suggestions  provided  on  a  timely  basis,  but  all  final  decisions  with  respect  to  the
conduct and operations of the HOPE-3 Trial shall be made by Capricor.

2.7              Call  Center.    Capricor  shall,  at  its  own  cost  and  expense,  be  responsible  for
setting up and operating a call center to receive any inquiry or information related to the Product
from Customers. The details of each Party’s role in relation to such call center shall be separately
set forth in another agreement.

3.

PAYMENTS TO CAPRICOR FOR PRODUCT DEVELOPMENT  

3.1      In consideration of the costs and expenses incurred by Capricor in connection with
all pre-clinical, clinical, CMC and commercial development of the Product, Distributor shall pay to
Capricor  Thirty  Million  U.S.  dollars  (US$30,000,000)  upon  the  execution  of  this  Agreement,
provided that such payment shall be made by Distributor within thirty (30) days from Distributor’s
receipt  of  the  invoice  thereof  from  Capricor.  The  payment  made  to  Capricor  specified  in  this
Section 3.1 shall be non-refundable and non-creditable.

3.2     Product Development Milestones.  In addition to the payment set forth in Section
3.1 above, Distributor shall pay to Capricor within thirty (30) days after Distributor’s receipt of an
invoice  of  the  milestone  payment  and  documents  evidencing  the  achievement  of  the  relevant
milestone, the following amounts:

3.2.1 

[***];

3.2.2 

[***]; and

3.2.3   

[***].  

4.  

APPOINTMENT OF DISTRIBUTOR

        
        
       
       
     
     
     
4.1

Appointment.

4.1.1 Subject  to  the  terms  and  conditions  set  forth  herein,  Capricor  hereby
appoints Distributor, and Distributor hereby accepts such appointment, to serve during the term of
this  Agreement  as  Capricor’s  exclusive  (even  as  to  Capricor,  subject  further  to  Section  4.1.2)
distributor  of  the  Product  in  the  Territory  (subject  to  Section  4.4).  Except  as  may  be  permitted
under  Section  4.2  hereof,  Distributor  shall  only  distribute  the  Products  directly  to  Customers
located in and for use exclusively in the Territory. Distributor shall be entitled to describe itself as
Capricor’s  “Authorized  Distributor”  solely  for  the  Products  in  the  Territory.  Distributor  is  not
authorized to, and shall not, do business in Capricor’s name or hold itself out as Capricor’s sales
agent  (but  rather  as  an  authorized  distributor)  of  the  Products  or  as  being  entitled  to  bind  or
obligate Capricor in any way.

4.1.2

For  so  long  as  this  Agreement  is  in  full  force  and  effect  and  Distributor  is
not  in  breach  or  default  hereunder,  which  breach  or  default  has  not  been  cured  pursuant  to
Section 15.2.1 of this Agreement, Capricor shall not sell, nor appoint any other distributors to sell
the Product in the Territory, without the written consent of Distributor; provided, that Capricor shall
have the right (directly and/or through its distributors) to:

(a)   distribute Products to customers within the Territory other than through
Distributor  if  and  to  the  extent  Distributor  is  unable  to  so  distribute  the  Products  due  to  (a)
regulatory requirements; (b) Distributor's failure to meet its Minimum Sales Requirements, subject
to  Section  5.2;  or  (c)  Distributor  being  otherwise  prohibited  or  prevented  from  selling  and/or
distributing the Products or refusing or being unable to sell and/or distribute the Products to any
Customer or class of Customers other than by Customer decision; and

(b)   sell and distribute CAP-1002 through relationships that do not include
Distributor for indications other than for DMD; provided that Capricor shall clearly indicate to any
third parties to whom Capricor intends to sell Products, that Distributor is Capricor’s “Authorized
Distributor”  for  the  Products  in  the  Territory  for  the  DMD  indication  and  Capricor  shall  promptly
forward all inquiries regarding purchase of the Product in the Territory received by Capricor for use
in the DMD indication to Distributor.

4.1.3   

If  the  Parties  agree  to  expand  the  grant  of  rights  to  Distributor  to  cover
indications other than DMD, the terms of such expansion shall be set forth in an addendum to this
Agreement  which  will  set  forth  the  responsibilities  of  the  respective  Parties,  remuneration  to
Capricor, sales and other milestones, and other matters to be agreed upon by the Parties.

4.1.4    This  Agreement  shall  in  no  way  limit  the  right  of  Capricor,  its  Affiliates,
sublicensees,  distributors  or  other  appointees  to  market,  sell  or  otherwise  distribute  the  Product
outside the Territory, subject to the provisions contained in Article 17.

4.1.5   If  during  the  term  of  this  Agreement,  both  Parties  concur  that  any  patent
rights  held  by  third  parties  would  be  infringed  by  the  sale  of  Product  in  the  Territory  pursuant  to
this Agreement, Capricor shall use Commercially Reasonable Efforts to acquire such rights at its
sole responsibility and expense.  

       
       
4.2

Subdistributors.    Distributor  shall  not,  without  the  prior  written  consent  of
Capricor,  appoint  any  subdistributors  or  agents  (including  the  replacing  of  any  previously
approved subdistributors) to promote, market, sell and distribute the Product within the Territory;
provided, however, that Distributor may enter into a subdistribution agreement with its Affiliate, NS
Pharma,  Inc.,  a  corporation  organized  under  the  General  Corporation  Law  of  the  State  of
Delaware, with its principal office located at 140 East Ridgewood Ave, Suite 280S Paramus, New
Jersey  07652  USA  (“NS  Pharma”),  to  serve  as  a  subdistributor  of  the  Product  in  the  Territory
without  further  consent  from  Capricor.  In  addition,  notwithstanding  Capricor’s  consent  to  any
subdistributor, or Distributor’s appointment of NS Pharma as a subdistributor, Distributor shall at
all times remain fully liable for the acts or omissions of its subdistributors and/or agents as if such
act or omission was undertaken directly by Distributor, and Distributor hereby agrees to indemnify
and  hold  harmless  Capricor  from  any  and  all  damages,  losses,  liabilities  or  expenses  (including
reasonable attorneys’ fees and costs) arising from the promotion and distribution of the Product in
any  manner  from  any  act  or  omission  on  the  part  of  Distributor’s  subdistributors  or  agents.  In
addition,  any  subdistributors  permitted  to  be  appointed  pursuant  to  the  terms  and  conditions  of
this  Agreement  shall  comply  with  all  applicable  obligations  under  this  Agreement  to  the  same
extent  as  Distributor.  Without  amending  or  limiting  Distributor’s  obligations  in  this  Section  4.2  or
elsewhere  in  this  Agreement,  (including  in  respect  of  any  nonperformance  or  omissions  by  NS
Pharma), with respect to Article 4, 5, 6, 7, 8, 9, 12 and 15 and Exhibit A and Exhibit D, Distributor
may  cause  NS  Pharma  to  perform  and  exercise  Distributor’s  obligations  and  rights  in  whole  or
part. For the avoidance of doubt, Subdistributor shall, in addition to Distributor, be responsible for
any breach of Distributor’s obligations under this Agreement assumed by Subdistributor, and any
action  or  claim  by  Capricor  in  respect  of  any  breach,  act,  error  or  omission  hereunder  by
Distributor or Subdistributor may be brought against either Distributor or Subdistributor, and each
of Distributor and Subdistributor shall be jointly and severally liable hereunder.

4.3

Territorial  Responsibility.    Distributor  shall  use  its  Commercially  Reasonable
Efforts to establish sales policies and procedures to realize the maximum sales potential for the
Products in the Territory, consistent with applicable Regulations. Without the prior written consent
of  Capricor,  Distributor  shall  not  advertise,  promote  or  seek  customers  for  Products  or  establish
any  office  through  which  orders  for  Products  are  solicited  for  use  or  distribution  outside  the
Territory,  nor  knowingly  sell  Products  for  use  outside  the  Territory.  Any  requests  or  inquiries
received by potential Customers, whether directly or indirectly, for the purchase of Product for use
or distribution outside the Territory shall be referred to Capricor.

4.4

Competing  Products.    Distributor  agrees  that  any  efforts  by  Distributor  to  sell
Competing  Products  in  the  Territory  would  constitute  a  conflict  of  interest  with  respect  to
Distributor’s  obligations  to  Capricor  to  market  and  sell  the  Products.  During  the  term  of  this
Agreement,  neither  Distributor,  its  Affiliates,  nor  any  of  its  subdistributors  shall,  either  directly  or
indirectly, without Capricor's prior written consent:

                        4.4.1 
market or promote any product or accept orders through agents or
otherwise, to or from any Customer or any Affiliate of any Customer for any Competing Product in
the Territory;  

                        4.4.2 

develop or manufacture any Competing Product in the Territory; or

       
4.4.3    market  to  or  solicit  orders  from,  or  distribute  any  Product  through
distributors, agents, or otherwise, to or from any Customer, any Affiliate of any Customer or any
third Person located outside of the Territory.

4.5

Independent Contractors.  The relationship of Distributor to Capricor established
by this Agreement is that of an independent contractor, and nothing contained in this Agreement
shall be construed so that Distributor will be deemed to be an employee, agent, joint venturer, co-
owner or otherwise a participant in a common undertaking. Each Party shall be solely responsible
for its own financial obligations associated with its respective business. Neither Party shall have,
nor  represent  itself  as  having,  any  right  or  authority  to  obligate  or  bind  the  other  in  any  manner
whatsoever.  All  sales  and  other  agreements  between  Distributor  and  its  Customers  are
Distributor’s exclusive responsibility.

4.6            Reservation  of  Rights.  Except as expressly provided in this Article 4, no right,
title,  license  or  interest  is  granted,  whether  express  or  implied,  by  Capricor  to  Distributor,  and
nothing  in  this  Agreement  shall  be  deemed  to  grant  to  Distributor  rights  in  any  products  or
technology other than the Products (and with respect to the Products solely as set forth herein),
nor  shall  any  provision  of  this  Agreement  be  deemed  to  restrict  Capricor’s  right  to  exploit  the
technology or other intellectual property rights relating to the Products in products other than the
Products.  Subject  to  Article  17,  Distributor  acknowledges  and  agrees  that  Capricor  has  and
retains  the  right  to  appoint  other  authorized  distributors,  licensees  or  resellers  of  the  Products
outside the Territory without restriction and without any obligations to Distributor.

5.

GENERAL OBLIGATIONS OF DISTRIBUTOR

5.1

Forecasts.  At least ninety (90) days prior to the anticipated approval of the BLA,
the  JSC  shall  meet  to  decide  upon  a  twelve  (12)  month  unit  forecast  indicating  Distributor’s
intended  purchases  of  Products  during  each  month  of  such  period  as  well  as  such  other
information  as  Capricor  may  reasonably  request  in  the  format  reasonably  specified  by  Capricor
from time to time. Such forecasts shall be updated by Distributor on a rolling quarterly basis for
each new twelve (12) month period following the preceding quarter, which updated forecast must
be received by Capricor no later than the last day of the second month of the applicable quarter
during the term of this Agreement. Such rolling forecasts shall be used for the purpose of meeting
the lead times required by Capricor. The first three months of this initial forecast and the first three
months of each subsequent updated 12-month forecast delivered hereunder shall be binding on
the Parties and shall be covered by a firm Purchase Order for a quantity of Products not less than
that  forecasted  for  such  quarterly  period.  Capricor  shall  review  the  12-month  forecasts  provided
by  Distributor  and  upon  accepting  the  12-month  forecast,  Capricor  shall  provide  the  volume  of
Products specified by Distributor in such 12-month forecast. Capricor may, in its discretion, reject
Purchase Orders calling for quantities exceeding the 12-month forecasted quantities but shall be
under  no  obligation  to  do  so.  If  the  Parties  are  unable  to  agree  on  the  forecast  herein,  such
forecast  shall  be  determined  by  Expert  Determination  pursuant  to  the  procedure  set  forth  in
Section  18.3.2  below.  The  cost  of  such  Expert  Determination  shall  be  borne  equally  by  the
Parties.     

5.2

Sales.    Distributor  shall  use  its  Commercially  Reasonable  Efforts  to  achieve  the
First Commercial Sale of the Product as promptly as practicable following Marketing Approval and
notification  by  Capricor  that  the  Products  are  ready  for  Delivery,  and  to  make  sales  of  the
Products to Customers in the Territory. For clarification, Capricor agrees that (i) Distributor has the
right  to  choose  to  whom  it  sells  the  Products  in  its  sole  discretion  so  long  as  such  sale  is  to  a
Customer (as defined in Section 1.7), and (ii)

Distributor  may  refuse  a  Customer’s  order  in  its  sole  discretion.  Distributor  shall  not  sell  any
expired  Products,  and  Capricor  shall  not  have  any  responsibility  under  this  Agreement  with
respect to any such expired Products, including, without limitation, any obligation to repurchase or
replenish expired Products.

5.2.1 Minimum  Sales  Requirements.    During  the  term  of  this  Agreement,
Distributor  shall  be  required  to  sell  a  certain  minimum  number  of  Products  in  the  Territory
(“Minimum  Sales  Requirements”)  during  each  calendar  year  of  this  Agreement  commencing
with  the  year  in  which  the  BLA  is  approved  and  ending  upon  termination  or  expiration  of  this
Agreement. Within ninety (90) days prior to the anticipated date of approval of the BLA and within
ninety (90) days prior to the beginning of each of Distributor’s calendar years thereafter during the
term of this Agreement, the JSC shall meet and attempt to come to an agreement on the Minimum
Sales  Requirements  for  each  calendar  year  following  BLA  approval.  If  the  Parties  are  unable  to
agree  on  such  amounts,  the  Minimum  Sales  Requirements  shall  be  determined  by  Expert
Determination  pursuant  to  the  procedure  set  forth  in  Section  18.3.2  below.  The  cost  of  such
Expert Determination shall be borne equally by the Parties.

5.2.2    Shortfall in Minimum Sales.   Distributor shall notify Capricor within thirty
(30)  days  following  the  end  of  each  calendar  year  whether  it  has  achieved  the  Minimum  Sales
Requirements for that year and shall include a reasonably detailed calculation of any shortfall in
sales of Products. [***].

5.2.3    Failure to Meet Minimum Sales Requirements.

(a)  

Initial 24-Month Period.  [***].

(b)     

Subsequent  12-Month  Periods.    Following  the  end  of  initial  24-
month period, the Minimum Sales Requirements shall be determined no later than the last day of
September  in  the  preceding  year  of  each  calendar  year  for  which  such  Minimum  Sales
Requirements shall be applicable. If Distributor fails to meet its Minimum Sales Requirements for
any such calendar year, [***].

Continuous  Failure  to  Meet  Minimum  Sales  Requirements.    If
Distributor  fails  to  meet  its  Minimum  Sales  Requirements  for  [***]  during  the  term  of  this
Agreement, [***].

(c)   

5.2.4     Payment of Sales Milestones.  Upon reaching the Sales Milestones set
forth  in  Exhibit  C,  Distributor  shall  pay  to  Capricor  those  amounts  set  forth  on  said  Exhibit  C,
attached  hereto.  Distributor  shall  notify  Capricor  within  thirty  (30)  days  of  achieving  each
applicable Sales Milestone and Distributor shall pay Capricor the respective accrued and payable
Sales Milestones within thirty (30) days of receipt of an invoice from Capricor with respect thereto.
For purposes of calculating the Sales Milestones, the Net Sales shall be calculated based on the
quarterly gross sales of the Product by Distributor, subdistributors, agents or other Persons during
the  term  of  this  Agreement.  If  Distributor  achieves  more  than  one  Sales  Milestone  in  a  given
calendar year, each Sales Milestone amount shall accrue and be payable as and when achieved.
The  payment(s)  made  to  Capricor  specified  in  Exhibit  C  shall  be  non-refundable  and  non-
creditable.

5.3

Customer Training.  Distributor shall train its Customers with respect to the use,
handling,  storage  and  administration  of  the  Products  sold  in  the  Territory  pursuant  to  the
instructions for use accompanying the Products.

5.4 

Market Access, Pricing, Marketing and Promotion of the Products.  Distributor
shall at its own expense, be responsible for market access, patient advocacy, reimbursement and
patient  support,  and  shall  at  its  own  expense,  vigorously  promote  the  sale  of  the  Product  in  a
manner that preserves the existing goodwill and promotes the good image of the Product and of
Capricor in the Territory as soon as Marketing Approval for the Product has been obtained. Such
promotion shall include, without limitation, distributing promotional and marketing materials in the
Territory, detailing the Product on the Product website, and advertising the Product as permitted
by the applicable Regulations within the Territory to the extent determined by Distributor.  

5.4.1   Promotional Materials.  Distributor shall discuss with Capricor the contents
of any promotional or marketing literature or materials created by the Distributor for the Products
prior to their use or distribution in the Territory. Such materials must be consistent with Capricor’s
approved  indications  for  use  and  guidelines  for  the  Products  and  all  Regulations  and  related
requirements  and  must  be  approved  by  Capricor.  Capricor  shall  not  unreasonably  withhold  or
delay such approval. Capricor shall allocate an adequate sales and marketing staff to discuss with
Distributor  regarding  the  contents  of  such  promotional  or  marketing  literature  or  materials.  The
Distributor  may  use  any  marketing  materials  which  may  be  provided  by  Capricor.  Capricor  will
own all right, title, and interest in all promotional and marketing materials related to the Products,
provided  that  Capricor  shall  not  own  any  right,  title,  and  interest  related  to  Distributor’s
pharmaceutical  products  other  than  those  related  only  to  the  Products.  Distributor  hereby
irrevocably transfers, conveys and assigns to Capricor in perpetuity all right, title, and interest in
such  materials,  including  all  copyrights,  the  right  to  make  derivative  works  and  collective  works
with  respect  thereto.  For  clarification,  Distributor  shall  have  a  non-exclusive  right  to  use  such
promotional  and  marketing  materials  and  with  respect  thereto  solely  in  the  performance  of  its
obligations hereunder during the term of this Agreement.

5.5

Distributor’s Obligations.   Distributor shall have the following specific obligations

with respect to the handling and distribution of the Products:

5.5.1 to comply with all quality requirements as set forth in a quality agreement to

be prepared and executed by the Parties (“Quality Agreement”); 

5.5.2 to  respond  promptly  to  all  inquiries  from  Customers,  including  complaints
and reports of adverse events and other Product incidences and to advise Capricor promptly of all
such matters in accordance with the provisions set forth in the Quality Agreement;

5.5.3 to  investigate  diligently  all  leads  with  respect  to  potential  payors  and
Customers  in  the  Territory  referred  to  it  by  any  source,  including  Capricor,  and  to  provide
adequate  contact  with  existing  and  potential  payors  and  Customers  within  the  Territory  on  a
regular basis, consistent with good business practices;

5.5.4 to  permit,  upon  reasonable  notice,  (a)  Capricor  personnel  and/or  (b)
individuals  designated  by  Capricor  and  bound  to  a  duty  of  confidentiality  by  written  agreement
with  Capricor,  to  visit  Distributor’s  place  of  business  and  Distribution  Warehouse  (as  hereinafter
defined)  and  inspect  its  inventories,  records,  and  other  relevant  documents  pertaining  to  the
Products  and/or  Distributor’s  performance  of  its  obligations  under  this  Agreement,  which
inspections shall be limited to records relating to inventory management and product traceability
for  the  sole  purpose  of  ensuring  compliance  by  Distributor  with  the  terms  and  conditions  of  this
Agreement; and

5.5.5

to  maintain  an  adequate  staff  of  trained  and  qualified  sales  and  medical
affairs  personnel  dedicated  to  the  Product  and,  upon  the  request  of  Capricor,  to  make  such
personnel available for orientation and training with respect to the selling, use and handling of the
Products.

5.5.6        Distributor  shall  establish  a  distribution  warehouse  (the  “Distribution
Warehouse”)  whereat  it  will  receive  all  Products  purchased  from  Capricor.  The  Distribution
Warehouse  will  have  the  storage  capabilities  designed  to  hold  the  Products  in  accordance  with
the  specification  set  therefor  in  accordance  with  the  Quality  Agreement.  All  Products  sent  to
Distributor’s Customers shall be shipped from the Distribution Warehouse at Distributor’s sole cost
and expense. Once Product is delivered to the Distribution Warehouse, Distributor shall bear the
risk  of  loss  thereof.  Except  as  otherwise  agreed,  Distributor  will  adhere  to  existing  receiving,
storage, and shipping practices including such practices applicable to time-/ temperature-sensitive
requirements  set  forth  in  the  Quality  Agreement  and  Distributor  will  be  responsible  for  the
management of the Distribution Warehouse at its own cost and expense.  

5.6

Shipments to Customers.  Distributor shall be solely responsible for all shipping
and  transportation  costs  for  all  shipments  of  the  Products  from  the  Distribution  Warehouse  to
Customers and will be responsible for freight claims and resolving with Customers any disputes
regarding product deliveries, shortages, and overages.  

5.7

Post-Sales Service.

5.7.1 Credit  and  Collection.    Distributor  shall  be  responsible  for  all  collection
and  credit  approval  processes  for  all  invoices.  Distributor  shall  have  the  sole  authority  to  issue
credits and resolve Customer issues. Distributor shall communicate with Capricor regarding same
if there are recurring problems that may affect Capricor’s responsibilities.

5.7.2 Product Complaints.  Customer complaints will be logged by Distributor in
accordance with the Quality Agreement and forwarded to Capricor’s Vice President of Regulatory
Affairs (or such person's designee) at a frequency to be agreed upon by the Parties or otherwise
required  by  the  Regulations.  Such  complaints  may  be  escalated  for  resolution  per  applicable
regulatory procedures.

5.8   Pricing/Billing.    Within  thirty  (30)  days  after  the  filing  of  the  BLA,  the  JSC  shall
meet and endeavour in good faith to arrive at the agreed wholesale price, and range of applicable
discounts,  at  which  Distributor  will  be  selling  the  Product  to  its  Customers.  If  the  Parties  fail  to
come to an agreement, the JSC will retain a third-party consulting firm with experience in pricing
and reimbursement for orphan drugs to advise on the appropriate price and applicable discount
ranges  for  the  Product.  If  the  Parties  are  unable  to  agree  on  such  price  and  ranges,  the  pricing
and discount ranges shall be determined by Expert Determination pursuant to the procedure set
forth in Section 18.3.2 below. The cost of such consulting firm and Expert Determination shall be
borne  equally  by  the  Parties.  Distributor  will  negotiate  the  delivered  price  within  the  discount
ranges  for  the  Product  and  Distributor  shall  be  responsible  for  processing  all  billing  to  the
Customer.

5.9

Regulations; Compliance.

5.9.1   Distributor  shall  comply  fully  with  all  Regulations  as  they  relate  to  the
Products  in  the  Territory,  including  the  storage,  promotion  and  sale  of  the  Products.  Distributor
shall monitor the

   
   
appropriate information sources closely for changes in such Regulations and other requirements
in the Territory and will notify Capricor promptly in writing of any and all such changes.

5.9.2   Without  limiting  the  foregoing  provisions  of  this  Section  5.9,  Distributor
shall  comply  with  all  necessary  government  and  regulatory  requirements  regarding  the
importation,  marketing,  and  distribution  of  Products  in  the  Territory.  These  include,  but  are  not
limited  to,  specific  requirements  for  traceability,  vigilance,  complaint  reporting  and  handling.
Distributor  shall  not  sell  or  distribute  Products  in  the  Territory  until  such  time  as  all
regulatory/marketing licenses and approvals required by the specific Regulations of the Territory
have  been  obtained.  Distributor  shall  allow  Capricor  or  a  Capricor-authorized  party  to  assess,
periodically, Distributor’s compliance with the aforementioned standards.

5.10

Representations.  Neither  Distributor  nor  any  of 

its  agents,  employees,
representatives or subdistributors shall (i) market or promote the Product for uses other than the
indications and protocols approved by the FDA (i.e., no “off-label” promotion), (ii) make any false
or  misleading  representations  to  Customers  or  others  regarding  Distributor,  Capricor  or  the
Products,  or  (iii)  make  any  representations,  warranties  or  guarantees  with  respect  to  the
specifications,  features  or  capabilities  of  the  Product  that  are  not  consistent  with  Capricor’s
documentation accompanying the Product or Capricor’s literature describing the Product. Neither
Distributor, nor any of its agents, employees or representatives may change, extend, or alter any
representation or obligation which is binding upon Capricor or its Affiliates.

5.11 Governmental  Requirements;  Regulatory  Affairs. 

  Except  as  otherwise
provided herein, Distributor shall be responsible for compliance with all requirements established
by Governmental Authorities within the Territory applicable to its activities under this Agreement.
Distributor  shall  provide  Capricor  with  all  reasonably  required  support  to  comply  with  any  local
regulatory  law  and  requirements  including,  but  not  limited  to,  assisting  and  executing  all
documents necessary to satisfy all regulatory requirements in the U.S and the individual states in
which the Products are distributed, whenever it is mandatory or necessary to register the Product
in that state.

5.12

Expenses.    Except  as  otherwise  expressly  provided  herein,  Distributor  assumes
full responsibility for all costs and expenses which it incurs in carrying out its obligations under this
Agreement, 
to  all  rentals,  salaries,  commissions,  advertising,
demonstration,  travel  and  accommodation  expenses,  without  the  right  to  reimbursement  for  any
portion thereof from Capricor.

including  but  not 

limited 

5.13

Insurance.  Distributor shall obtain and keep in full force and effect during the term
of this Agreement and for a minimum of three (3) years thereafter, one or more policies of liability
insurance  which  shall  cover  all  liabilities  of  Distributor,  whenever  arising,  attributable  to  the
activities  of  Distributor,  its  agents,  employees,  representatives  and  subdistributors  under  this
Agreement. [***]. Such policies shall not be cancellable without thirty (30) days prior written notice
to Capricor. Capricor shall have the option to be designated as an additional named insured under
each such policy and shall be provided with a certificate of insurance within thirty (30) days after
the  issuance  of  such  policy  and  each  renewal  thereof.  All  policies  of  insurance  maintained  by
Distributor  under  this  Section  5.13  shall  be  taken  out  with  insurance  companies  holding  a
Financial  Strength  Rating  of  at  least  “A-VII”,  as  set  forth  in  the  most  current  issue  of  Best’s
Insurance Reports.

5.14

Packaging  and  Labelling.    Distributor  shall  not  package  or  label  any  Products
and  shall  not  alter  any  Product  or  any  package  or  label  used  in  connection  with  any  Product,
except  as  specifically  authorized  in  writing  by  Capricor.  In  the  event  Capricor  shall  authorize  or
require repackaging or re-labeling, Distributor shall comply with the instructions given by Capricor
at Capricor’s expense. If requested by Capricor in writing, Distributor shall initiate the translation
of all user and technical manuals, advertising and marketing information provided by Capricor into
the  languages  of  its  Customers  in  the  Territory  and  provide  Capricor  with  advance  copies  of  all
such  materials  for  written  approval  by  Capricor  (which  approval  shall  not  be  unreasonably
withheld). Any translations in the possession of Capricor as of the Effective Date shall be offered
to  Distributor  free  of  charge.  Capricor  shall  own  all  such  translations  and  all  related  intellectual
property rights in and to such translations, and Distributor hereby assigns to Capricor all right, title
and interest it may have therein and thereto; provided, however that Distributor shall have a non-
exclusive  right  to  use  such  translations  solely  in  the  performance  of  its  obligations  hereunder
during the term of this Agreement.

5.15

Tracking  of  Products.    Distributor  shall  keep  adequate  records  to  enable  the
tracking of the Products sold as more particularly set forth in the Quality Agreement (collectively,
“Traceability Information”).  During  the  term  of  this  Agreement  and  for  a  period  of  at  least  that
time  required  by  applicable  Regulations  (but  in  no  case  for  less  than  ten  (10)  years  following
termination or expiration of this Agreement), Distributor shall comply with all applicable information
security and privacy legal requirements with respect to the collection, storage and processing of
Traceability  Information,  including  privacy  notice  requirements  and  data  subject  rights  under
applicable Regulations, and Distributor shall be solely responsible for the protection and security
of Traceability Information while under its or any third party agent’s control, including with respect
to  any  data  security  incidents  that  may  affect  such  data.  Distributor  shall  keep  complete  and
accurate historical records of the information described in this Section 5.15. Capricor shall have
the  right,  at  any  time  upon  no  less  than  seven  (7)  days’  notice,  to  verify  that  such  records  are
being  properly  maintained  by  Distributor  and  to  receive  copies  of  such  records  upon  Capricor’s
request.  The  requirements  of  this  Section  5.15  shall  survive  the  termination  or  expiration  of  this
Agreement for the duration of Distributor’s collection and storage obligations. In the event at the
expiration  of  the  tenth  year  following  the  termination  or  expiration  of  this  Agreement  (or  such
longer  period  if  required  by  applicable  Regulation),  Distributor  does  not  want  to  retain  such
records,  Distributor  may  notify  Capricor  of  its  intention  to  destroy  such  records,  and  upon
Capricor’s election, shall deliver such records to Capricor for its retention thereafter.

5.16     Sales Reports. No later than thirty (30) days after the end of each month during
the term of this Agreement, Distributor shall provide Capricor with a comprehensive monthly sales
report (the “Monthly Sales Report”) summarizing the sales of the Product during the preceding
month. Such Monthly Sales Report shall include, at a minimum, the following: (a) the total number
of units sold by Distributor, its Affiliates (and its or their subdistributors); (b) gross revenue in U.S.
dollars,  (c)  the  average  selling  price  in  U.S.  dollars;  (d)  any  deductions  from  gross  revenue  or
average selling price taken with respect to such Product to arrive at Net Sales (with reasonable
supporting  detail  provided  to  enable  Capricor  to  affirm  and  verify  such  deductions)  of  Product
during such period; and (e) the approximate figure of the aggregate Supply Price that has accrued
and is payable with respect to Product sales during such period.

5.17 Record Retention.  During the term of this Agreement and for a period of at least
ten (10) years following the termination or expiration hereof, Distributor shall keep complete and
accurate  historical  records  of  the  sales  information  described  in  this  Section  5.17.  Within  thirty
(30) days after

completion of the Distributor’s annual audit, Distributor shall have its independent auditors confirm
in writing to Capricor that the sales reports delivered to Capricor by Distributor are consistent with
the findings of the annual audit. Nothing contained in this Section shall reduce the obligations of
Distributor set forth in Section 5.16 above.

5.18

Permits.      Capricor  shall  be  responsible,  at  its  expense,  for  obtaining  Marketing
Approval for the Product from the FDA and any other applicable regulatory authority.   Distributor
shall  be  responsible,  at  its  expense,  for  obtaining  and  maintaining  all  licenses  and  permits
necessary  for  the  distribution  and  sale  of  the  Products  in  the  Territory,  including  delivery  of  the
Products from the Distribution Warehouse to Customers in the Territory.  

6.

GENERAL OBLIGATIONS OF CAPRICOR

6.1

Information.      Capricor  shall  provide  Distributor  with  (a)  technical  information
concerning  the  Products,  (b)  limited  quantities  of  Capricor’s  instructional  materials,  sales
literature,  if  any,  and  (c)  available  clinical,  preclinical,  CMC,  data  and  other  Product  data  that
Capricor has or obtains during the term of this Agreement, with all such information, materials and
data printed in the English language.

6.2

Training by Capricor.    Capricor  shall  provide  training  to  Distributor  at  Capricor’s
sole  cost  and  expense  (other  than  the  cost  and  expense  of  Distributor’s  trainers’  travel  costs
which  shall  be  borne  by  Distributor,  if  any),  on  the  use,  storage,  handling  and  shipping
requirements for the Products. As part of such training, Capricor shall, at a time that is mutually
agreed  to  by  both  Parties,  conduct  an  initial  Product  training  session  for  qualified  personnel
designated by Distributor. Additionally, Capricor shall conduct a “train the trainer” session with the
relevant  individuals  of  Distributor  who  will  be  responsible  for  Customer  training.  The  timing  and
location of trainings shall be mutually agreed to by the Parties.   Capricor shall provide on-going
Product training for Distributor personnel as reasonably requested by Distributor.

6.3            Product  Labelling.    Capricor  shall  provide  labelling  for  the  Products  which  is
compliant  with  the  Regulations.  Distributor  shall  not  re-label  Products  supplied  to  Distributor  by
Capricor hereunder without the prior written consent of Capricor.

6.4

Regulatory Approval.

6.4.1

  BLA  Approval.    As  soon  as  reasonably  practicable,  Capricor  shall  use
Commercially  Reasonable  Efforts  to  obtain  in  its  own  name  and  at  its  own  expense  Marketing
Approval for the Product in the U.S. Capricor shall provide Distributor with notice and a copy of
the BLA related to the Product promptly after receipt thereof.

6.4.2 Other Approvals.  If any additional approvals are necessary to market the
Products  in  the  Territory  according  to  the  Regulations,  Capricor  shall  use  Commercially
Reasonable  Efforts  to  obtain  those  approvals  as  soon  as  reasonably  practicable  at  its  own
expense.  

6.4.3 Product  Registrations  and  Certifications.    Capricor  shall  obtain  all
necessary registrations and certifications for the Products, and Distributor shall assist Capricor in
obtaining such registrations and certifications, provided that Distributor shall not attempt to obtain
any  such  registration  or  certification  in  its  own  name.  The  Parties  understand  and  agree  that
Capricor  itself,  or  through  its  agents  (but  not  including  Distributor),  shall  have  the  sole  right  to
correspond with and submit regulatory

applications  and  other  filings  to  the  applicable  Governmental  Authorities  to  obtain  approvals  to
import,  export,  sell  or  otherwise  commercialize  the  Products.  Accordingly,  Distributor  shall  not
correspond directly with any Governmental Authority relating to the process of obtaining approvals
for Products, without Capricor’s prior written consent, unless mandated by applicable Regulations,
and in such case, Distributor shall in advance of such communications, provide Capricor in writing
notice of any such correspondence and shall provide Capricor with a copy thereof.

6.5

Representations by Capricor.  Neither Capricor nor any of its agents, employees
or  representatives  shall  make  any  false  or  misleading  representations  to  Customers  or  others
regarding Distributor or the Products.

6.6

Insurance.    Capricor  shall  obtain  and  keep  in  force  during  the  term  of  this
Agreement  and  for  a  minimum  of  three  (3)  years  thereafter,  one  or  more  policies  of  liability
insurance which shall cover all liabilities of Capricor, whenever arising, attributable to the activities
of  Capricor,  its  agents,  employees  and  contractors  under  this  Agreement.  [***].  Distributor  shall
have  the  option  to  be  designated  as  an  additional  named  insured  under  each  such  policy  and
shall be provided with a certificate of insurance within thirty (30) days after the issuance of such
policy  and  each  renewal  thereof.  All  policies  of  insurance  maintained  by  Capricor  under  this
Section 6.6 shall be taken out with insurance companies holding a Financial Strength Rating of at
least “A-VII”, as set forth in the most current issue of Best’s Insurance Reports.

6.7       Customer  Leads.      During  the  term  of  this  Agreement,  Capricor  shall  refer  to
Distributor any request it receives either directly or via its Affiliates for the purchase of Products in
the Territory.

6.8

Marketing Authorization Holder.  Capricor shall be responsible for obtaining and
maintaining  its  status  as  the  marketing  authorization  holder  of  the  Products  for  the  DMD
indication.

7.

PURCHASE ORDERS; TITLE and DELIVERY

7.1

Terms  and  Conditions.   All  purchases  of  Products  by  Distributor  from  Capricor
during the term of this Agreement shall be subject to the terms and conditions of this Agreement,
and nothing contained in any Distributor Purchase Orders shall in any way modify such terms and
conditions of purchase or add any additional terms or conditions.

7.2          Delivery.    All  Products  delivered  pursuant  to  the  terms  and  conditions  of  this
Agreement  shall  be  suitably  packed  for  shipment  in  Capricor’s  designated  shipping  containers,
marked  for  shipment  to  Distributor’s  Distribution  Warehouse  at  the  address  specified  by
Distributor. All freight, insurance, all applicable taxes, import duties, customs fees, similar charges
and other shipping expenses for shipments to the Distribution Warehouse, as well as any special
packing  expense,  shall  be  paid  by  Capricor  pursuant  to  the  DDP  (Delivered  Duty  Paid)  the
Distribution Warehouse, INCOTERMS 2020 (Distributor’s receipt of the Product at the Distribution
Warehouse  shall  be  hereinafter  referred  to  as  “Delivery”  with  a  correlative  meaning  for  “Deliver”
and  “Delivered”).  Distributor  shall  bear  all  applicable  taxes,  duties,  customs  fees  and  similar
charges that may be assessed against the Products following Delivery.

7.3       Purchase Orders.  Pursuant to this Agreement, the Distributor will submit written
purchase  orders  (“Purchase Orders”)  for  the  Products  consistent  with  the  forecasts  set  forth  in
Article 5. Except with respect to the quantity of Products ordered in accordance with the terms and
conditions of this Agreement, no additional terms and conditions contained in a Purchase Order
shall be binding on

 
       
Capricor.  Such  Purchase  Orders  shall  be  subject  to  Capricor’s  standard  terms  and  conditions
which  may  be  established  during  the  term  of  this  Agreement  and  shall  be  agreed  by  Distributor
when such standard terms and conditions are established or revised.

7.4

Acceptance of Purchase Orders.

7.4.1      No  Purchase  Order  shall  be  binding  upon  Capricor  until  accepted  by
Capricor  in  writing,  and  Capricor  shall  have  no  liability  to  Distributor  with  respect  to  Purchase
Orders  that  are  not  accepted.  Within  ten  (10)  days  after  receipt  of  a  Purchase  Order,  Capricor
shall  notify  Distributor  of  the  acceptance  or  rejection  of  a  Purchase  Order  and  of  the  assigned
date  of  Delivery  (the  “Delivery  Date”)  for  accepted  Purchase  Orders.  Partial  acceptances  by
Capricor  shall  be  permitted.  Any  portion  of  a  Purchase  Order  that  has  not  been  rejected  within
such ten (10) day period shall be deemed to have been accepted by Capricor, and Capricor shall
notify Distributor of the Delivery Date for the accepted Purchase Order immediately after such ten
(10) day period. The Minimum Sales Requirements shall be reduced by an amount equal to any
portion of a Purchase Order that has been rejected by Capricor without Due Cause (as hereinafter
defined)  for  the  year  in  which  delivery  for  the  rejected  quantities  was  requested  by  Distributor.
Notwithstanding  the  foregoing,  no  such  reduction  shall  occur  if  the  Purchase  Order,  or  portion
thereof, was rejected for Due Cause. For purposes hereof, the term “Due Cause” shall mean (a)
the  orders  exceed  the  forecast;  (b)  the  orders  were  placed  during  such  period  of  time  when
Distributor is in arrears with respect to payments to be made pursuant to this Agreement; and (c)
Distributor  is  in  material  default  of  its  obligations  under  this  Agreement,  which  default  has  not
been cured within the applicable cure periods set forth in Section 15.2.1 hereof.

7.4.2   No partial shipment of a Purchase Order shall constitute the acceptance of
the  entire  Purchase  Order.  Capricor  shall  use  Commercially  Reasonable  Efforts  to  deliver  the
Products  at  the  times  specified  in  its  written  acceptance  of  Distributor’s  Purchase  Orders;
provided,  however,  that  the  failure  to  Deliver  Products  by  the  agreed  upon  Delivery  Date  (or
Delivery  in  advance  of  such  Delivery  Date)  shall  not  give  Distributor  any  right  of  rescission  with
respect to this Agreement or any right to refuse Delivery. However, Distributor shall have the right
to rescind the Purchase Order if Capricor has not completed a Delivery of the Products ordered
within thirty (30) days after the accepted Delivery Date. In the event Capricor fails to Deliver the
quantities which have been ordered by Distributor and accepted by Capricor within thirty (30) days
after  the  scheduled  Delivery  Date  therefor,  the  Minimum  Sales  Requirements  for  the  month  in
which  delivery  was  scheduled  shall  be  reduced  by  the  quantities  accepted  but  not  Delivered  by
the end of such thirty (30) day period. 

8.

PRICING AND TERMS OF PAYMENT

8.1     Transfer Prices and Supply Prices.  

8.1.1 Capricor  shall  supply  the  Products  to  Distributor  in  U.S.  dollars  at  the
Supply  Price  determined  in  accordance  with  Exhibit  A.  Upon  Delivery  of  the  Products  to
Distributor, Distributor shall be obligated to pay to Capricor the Transfer Price for such Products
as  set  forth  on  Exhibit A.  Shipping  charges  and  insurance  associated  with  the  shipment  of  the
Products to the Distribution Warehouse shall be borne by Capricor.  

8.1.2 Payment  of  Transfer  Prices.    Payments  of  Transfer  Prices  to  be  made
hereunder shall be due and sent to Capricor by wire transfer within thirty (30) days after the end of
each month

during  the  term  of  this  Agreement  for  all  Products  Delivered  to  Distributor  in  accordance  with
Section 7.2 during that month. Until payment for the Products is received by Capricor, there shall
be no quantities applied to satisfy the Minimum Sales Requirements.

8.1.3 Payment  of  Supply  Prices.      Distributor  shall  report  to  Capricor  the
approximate  figure  of  the  aggregate  Supply  Price  that  has  accrued  and  is  payable  to  Capricor
during each monthly period (which amount shall correspond to the Monthly Sales Reports for such
period) and revise such approximate figure to the definitive figure quarterly. Payments of Supply
Prices  accruing  under  this  Agreement,  shall  be  due  and  sent  to  Capricor  by  wire  transfer  [***]
upon receipt of an invoice from Capricor with respect thereto.  

8.2     Overdue Payments.  For so long as any payment from Distributor to Capricor shall
be  overdue,  Distributor  shall  pay  (a)  interest  on  the  overdue  amount  at  a  rate  which  is  [***]  per
annum of the overdue amount from the date on which such amounts were originally due, or such
lower rate as may be the maximum legally permissible rate of interest under similar circumstances
in  the  State  of  California.  Such  amounts  shall  automatically  become  due  on  all  balances
outstanding, and any payments received thereon shall be applied first to the payment of accrued
interest.

8.3

Taxes.  Each Party shall be solely responsible for the payment of all taxes imposed
on  its  share  of  income  arising  directly  or  indirectly  from  the  activities  of  the  Parties  under  this
Agreement. Distributor agrees to pay, indemnify and hold Capricor harmless from any sales, use,
excise, import or export, value-added, or similar tax or duty, and any withholding taxes or duties
not based on Capricor’s net income (“Transfer Taxes”), and all government permit fees, license
fees, customs fees or similar fees (“Fees”) levied upon any deliverables under this Agreement or
due to any payment to be made pursuant to this Agreement or the sale of the Products, and any
governmental  penalties  for  the  non-payment  of  Transfer  Taxes,  interest,  collection  costs  and
withholding  costs  associated  with  any  of  the  foregoing  items  (“Additional  Costs”).  Transfer
Taxes, Fees and Additional Costs required to be paid by Distributor pursuant to this Section 8.3
are  in  addition  to  and  may  not  be  claimed  as  a  reduction  or  offset  against,  any  payment  due  to
Capricor hereunder. For clarification, Distributor shall deduct the withholding taxes, if required by
applicable  laws  and  Regulations,  from  the  amount  paid  to  Capricor  when  Distributor  pays  the
amount  of  the  payment  provided  in  this  Agreement  (including  but  not  limited  to  the  amount
specified in Article 3 and Sales Milestones).

8.4

No  Acknowledgement. 

  Neither  payments  made  by  Distributor  nor 

the
acceptance  of  payments  by  Capricor  in  the  amount  of  or  less  than  the  amount  shown  on  any
invoice  from  Capricor  shall  be  construed  as  an  acceptance  or  agreement  with  the  amount  so
stated or the amount received. Either Party may recover from the other Party the amount of any
overpayment  or  underpayment.  Without  limiting  the  generality  of  the  foregoing,  Capricor  may
supplement any invoice it renders to Distributor hereunder for less than the full amount to which it
is entitled; provided that such supplement is made within a reasonable time after the date of the
invoice being supplemented.

8.5

Audit.  Capricor shall have the right to audit Distributor’s books and records to the
extent  necessary  to  determine  Distributor’s  compliance  with  the  terms  and  conditions  of  this
Agreement. Capricor may use independent auditors who may participate fully in such audit. Such
independent  auditors  shall  enter  into  an  agreement  with  the  Parties  hereto,  on  terms  that  are
agreeable to both Parties hereto, under which such independent auditors shall agree to maintain
the confidentiality of the information obtained during the course of such audit. Any such audit shall
be conducted during regular

business  hours  and  in  a  manner  that  does  not  interfere  unreasonably  with  the  operations  of
Distributor. Capricor may perform such an audit one time in each twelve-month period during the
term  of  this  Agreement  and  one  time  within  two  (2)  years  following  the  expiration  of  the  term;
provided that Capricor may perform an additional audit at any time if the preceding audit reveals a
failure to conform to the terms and conditions of this Agreement. Each audit shall begin upon the
date specified by Capricor in a notice to the Distributor a minimum of fifteen (15) days prior to the
commencement  of  the  audit  and  shall  be  performed  diligently  and  in  good  faith  and  shall  be
completed within a reasonable period of time. If the results of the audit reveal an underpayment to
Capricor of more than five percent (5%), then the costs of the audit shall be borne by Distributor.

9.

ACCEPTANCE AND REJECTION OF PRODUCTS

9.1

Acceptance and Rejection.  Distributor shall inspect all shipments of the Products
promptly  upon  Delivery  thereof.  In  the  event  of  any  damage,  visible  defect,  shortage  or
discrepancy in or to a shipment of the Products, Distributor shall inspect all incoming shipments
as  soon  as  reasonably  practicable  and,  no  later  than  ten  (10)  days  after  the  Delivery  (the
“Rejection Period”),  promptly  report  the  same  to  Capricor  and  furnish  such  written  evidence  or
other documentation as Capricor may deem appropriate. Capricor shall not be liable for any such
damage,  visible  defect,  shortage,  or  discrepancy  unless  Capricor  has  received  notice  and
substantiating  evidence  thereof  from  Distributor  within  the  Rejection  Period.  Any  Product  not
properly rejected within the Rejection Period shall be deemed accepted and any claims thereto,
except for claims in relation to Latent Defects as provided in Section 9.4, shall be deemed waived.
If any unit of a Product is shipped by Distributor to its Customer prior to expiration of the Rejection
Period, then that unit shall be deemed accepted upon shipment by Distributor. If the substantiating
evidence  delivered  by  Distributor  reasonably  demonstrates  that  the  damage,  visible  defect,
shortage or discrepancy in or to a shipment of the Products meets the criteria for rejection of the
Product  by  Distributor,  Capricor  shall  promptly  deliver  additional  or  substitute  Products  to
Distributor  in  accordance  with  the  delivery  procedures  set  forth  herein,  but  in  no  event  shall
Capricor be liable for any additional costs, expenses or damages incurred by Distributor, directly
or indirectly, as a result of such damage, visible defect shortage or discrepancy in or to a shipment
discovered in Distributor’s acceptance inspection provided above in this Section 9.1. Such criteria
for rejection of the Product shall be specified in the Quality Agreement. Capricor shall not be liable
for any such damage, visible defect, shortage, or discrepancy unless Capricor has received notice
and such substantiating evidence thereof from Distributor within the Rejection Period.

9.2

Method  of  Rejection.   To  reject  a  Product,  Distributor  shall,  within  the  Rejection
Period, notify Capricor in writing of its rejection and request that Capricor provide a Return Goods
Authorization  number  (“RGA”)  to  Distributor  and  Distributor  shall  otherwise  comply  with  the
procedures set forth on Exhibit D, attached hereto. Capricor may elect either to have the rejected
Products  shipped  back  or  to  have  them  destroyed  at  Capricor's  expense.  If  Capricor  elects  to
have the Products returned, within ten (10) days after receipt of the RGA number, Distributor shall
return  to  Capricor  the  rejected  Products,  freight  prepaid,  in  their  original  shipping  carton  (if
reasonably  practicable)  with  the  RGA  number  displayed  on  the  outside  of  the  carton.  Provided
that  Capricor  has  provided  a  RGA  to  Distributor,  Capricor  reserves  the  right  to  refuse  to  accept
any rejected Products that do not bear an RGA number on the outside of the carton. As promptly
as  possible,  but  no  later  than  thirty  (30)  days  after  receipt  by  Capricor  of  properly  rejected
Products,  if  the  Products  were  properly  rejected  due  to  damage,  visible  defect,  shortage  or
discrepancy, Capricor shall, at Distributor’s option, either replace the Products or credit Distributor

therefor. Capricor shall pay the shipping charges back to Distributor and shall credit Distributor for
any prepaid shipping charges paid by Distributor for properly rejected Products, and Capricor shall
be responsible for the shipping charges for any shipment of replacement Products to Distributor.

9.3

Title  and  Risk  of  Loss.    Title  and  risk  of  loss  of  the  Product  will  transfer  from

Capricor to Distributor upon Delivery of the Product.

9.4

Latent  Defects.      If  Distributor  becomes  aware  of  any  damage,  defect  or  non-
conformance  to  Product  Specifications  in  or  to  the  Products  which  was  not  discoverable  at  its
visual inspection described in Section 9.1, Distributor shall promptly report such damage, defect
or  non-conformance  to  Capricor  and  furnish  Capricor  with  such  written  evidence  or  other
documentation.  If  the  written  evidence  delivered  by  Distributor  shall  demonstrate  that  such
damage,  defect  or  non-conformance  meet  the  criteria  for  the  latent  defect  (“Latent  Defect”),
Capricor shall promptly deliver additional or substitute Products to Distributor in accordance with
the  delivery  procedures  set  forth  in  Section  9.1.  The  criteria  for  the  Latent  Defect  shall  be
specified in the Quality Agreement.

10. WARRANTIES; LIMITATION OF LIABILITY

10.1

Product Warranty.  Capricor warrants to Distributor that, at the time of Delivery to
Distributor’s  Distribution  Warehouse:  (a)  the  Products  have  been  manufactured,  tested,  stored
and handled in accordance with the Quality Agreement; (b) the Products have been manufactured
to  the  Product  Specifications  set  forth  on  its  packaging  and  the  written  instructions  for  use  that
accompany  the  Products;  (c)  the  Products  shall  not  be  adulterated  or  misbranded  within  the
meaning of the Federal Food, Drug and Cosmetic Act (as amended) (the “Act”) or the Regulations
issued  thereunder;  (d)  the  Products  shall  not  violate  any  other  medical  or  health  law,  statute,
Regulation  or  directive  applicable  to  the  Products  or  their  distribution  in  the  Territory;  (e)  the
Products shall not violate any applicable customs, trade or environmental law, statute, Regulation
or directive; and (f) Capricor shall have good and marketable title to all Products free and clear of
all liens or encumbrances (other than any created by Distributor). If the Products fail to satisfy one
of the warranty conditions (a), (b), (c), (d), (e), and (f) above, such Products shall be referred to as
“Non-Conforming Products”. The warranties set forth in this Article 10 are intended solely for the
benefit of Distributor. All claims hereunder shall be made by Distributor and may not be made by
Distributor’s  Customers.  In  the  event  any  of  the  Products  shipped  to  Distributor  are  Non-
Conforming  Products,  Capricor  will  replace  the  Non-Conforming  Products  at  no  charge  to
Distributor, subject to the following:

10.1.1 The Product and its package are returned to Capricor (or destroyed at its

instruction), at which time they become the sole property of Capricor; and

10.1.2 The  Product  has  not  been  altered,  mishandled,  improperly  stored,
reprocessed,  misused,  or  subject  to  unusual  physical  stress,  nor  has  it  been  subject  to
temperature incursions, and the tamper proof seal has not been removed.

10.2

Disclaimer.    THE  FOREGOING  WARRANTY  IS  EXCLUSIVE  AND  IN  LIEU  OF
ALL  OTHER  WARRANTIES  OF  ANY  KIND,  WHETHER  STATUTORY,  WRITTEN,  ORAL,
EXPRESS OR IMPLIED, INCLUDING ANY WARRANTIES OF FITNESS FOR A PARTICULAR
PURPOSE AND MERCHANTABILITY. IN NO EVENT, WHETHER AS A RESULT OF BREACH
OF CONTRACT, TORT LIABILITY (INCLUDING NEGLIGENCE) OR

OTHERWISE,  SHALL  CAPRICOR  BE  LIABLE  TO  DISTRIBUTOR  FOR  ANY  SPECIAL,
INDIRECT, INCIDENTAL OR CONSEQUENTIAL DAMAGES.

10.3

Limitation of Liability. [***].

10.4      Capricor shall not be liable with respect to any Product labeling or package inserts
provided or used by Distributor or for any noncompliance with the foregoing due to the handling or
packaging of Products by Distributor in a manner inconsistent with Capricor’s instructions.

10.5  Capricor’s  warranty  shall  not  apply  to  or  cover  any  Product  which  Capricor  can
demonstrate has not been stored under the required conditions after Delivery of the Products, or
to any Product that has in any way been affected by handling or distribution by anyone other than
Capricor after Delivery of the Products, or any adulteration occurring after Delivery of the Products
unless this has been directed by Capricor.

11.

INDEMNIFICATION

11.1

By Distributor.  In addition to any indemnification obligation described elsewhere
in  this  Agreement,  Distributor  shall  indemnify,  defend  and  hold  harmless  Capricor  and  the
Capricor Indemnified Parties (as hereinafter defined) from and against and in respect of (a) any
and  all  claims  by,  and  liabilities  to,  third  parties  (“Third-Party  Claims”)  asserted  against  or
incurred  by  Capricor  or  any  of  the  Capricor  Indemnified  Parties,  and  (b)  any  and  all  expenses,
interests,  fines,  penalties,  damages  or  other  liabilities  payable  to  third  parties  (including
reasonable fees and expenses of counsel, travel costs and other out of pocket costs) by Capricor
or  any  of  the  Capricor  Indemnified  Parties  in  connection  with  actual,  pending  or  threatened
litigation or other proceedings regarding such Third-Party Claims (“Expenses”), in each instance
that arise out of or relate to:

11.1.1  any  tort  claim  (including  any  claim  for  personal  injury,  wrongful  death  or
property  damage)  to  the  extent  such  claim  arises  from  any  negligent  act  or  omission  or  willful
misconduct by Distributor (or its employees, agents, subdistributors, or contractors) in the course
of  its  performance  pursuant  to  this  Agreement,  including  any  misrepresentation  concerning  the
characteristics or method of usage of Products or relating to the storage, handling or delivery of
Products;

11.1.2        the  creation,  extension  or  alteration  of  any  warranty,  representation  or
obligation by Distributor or any of its agents, employees, representatives or subdistributors, which
is inconsistent with the provisions of this Agreement;

11.1.3      any  action  taken  or  omitted  to  be  taken  by  Distributor  or  Distributor’s
agents, employees, representatives or subdistributors which is inconsistent with the provisions of
this Agreement;

11.1.4      claims  arising  from  the  use  of  materials  created  or  prepared  by  or  on

behalf of Distributor without obtaining the written approval of Capricor;

11.1.5 any  violation  by  Distributor,  its  agents,  employees,  representatives  or
subdistributors  of  any  law,  Regulation  or  order  of  any  Governmental  Authority  in  the  Territory
applicable  to  Distributor  including,  without  limitation,  any  sale  or  import  of  the  Products  into  any
countries or regions outside the Territory;

11.1.6 any  material  breach  by  Distributor  of  this  Agreement  or  any  of  the   

representations, warranties or covenants of Distributor contained in this Agreement; and

11.1.7  any  actual  or  alleged  patent,  copyright  or  trademark  infringement,  or
misappropriation or violation of any other proprietary right, arising out of Distributor's performance
pursuant to this Agreement (but not arising out of or relating to any of the proprietary rights in the
Products as delivered);

provided that this Section 11.1 shall not apply to any Third-Party Claim or Expense to the extent
that the Parties agree, or it is finally determined pursuant to Article 10 that the Third-Party Claim
or Expense is within the scope of Capricor’s indemnity obligation set forth in Section 11.2 below.
The  "Capricor  Indemnified  Parties"  shall  mean  and  include  (i)  Capricor’s  Affiliates  (ii)  the
respective directors, officers, agents and employees of and counsel to Capricor and its Affiliates,
(iii) each other Person, if any, controlling Capricor or any of its Affiliates, and (iv) the successors,
assigns, heirs and personal representatives of any of the foregoing.

11.2

By Capricor.  In addition to any indemnification obligation described elsewhere in
this  Agreement,  Capricor  shall  indemnify  and  hold  Distributor  and  the  Distributor  Indemnified
Parties (as hereinafter defined) harmless from and against, and in respect of, any and all Third-
Party Claims asserted against or incurred by, and any and all Expenses payable by, Distributor or
any of the Distributor Indemnified Parties that arise out of or relate to:

11.2.1 any  actual  or  alleged  breach  of  any  warranty  (including  written  warranties
included within the Product packaging) or obligation, if any, accompanying the Products, subject
to the limitations provided in Section 10.3;

11.2.2 the  creation,  extension  or  alteration  of  any  warranty,  representation  or
obligation  by  Capricor  or  any  of  its  agents,  employees  or  representatives  which  is  inconsistent
with the provisions of this Agreement;

11.2.3 any  action  taken  or  omitted  to  be  taken  by  Capricor  or  Capricor’s  agents,

employees or representatives which is inconsistent with the provisions of this Agreement;

11.2.4  claims arising from the use of materials created or prepared by or on behalf

of Capricor.

11.2.5  death or bodily injury to patients on whom a Product was properly used in
accordance with the instructions for use accompanying the Product; provided, however, that such
indemnification shall not apply to the extent that such death or personal injury was caused by (a)
any  breach  of  this  Agreement  by  Distributor;  (b)  any  act  of  negligence,  willful  misconduct  or
intentional  act  or  omission  to  act  by  Distributor,  its  agents,  employees,  representatives,
subdistributors,  Customers  and/or  the  hospital  at  which  the  Product  was  used,  its  employees,
medical staff, contractors, agents and the medical personnel administering the Product; or (c) any
material  violation  of  any  applicable  Regulations  by  Distributor.  Capricor  will  be  entitled  to  offset
from  its  indemnification  obligation  described  herein  all  collateral  sources,  including  amounts
covered by third-party payers or any other source.

11.2.6 any  violation  by  Capricor  of  any  Regulation,  law  or  order  of  any
Governmental  Authority  in  the  Territory  applicable  to  Capricor  (other  than  to  the  extent  that  any
violation is caused by

the  breach  of  this  Agreement  by  Distributor  or  any  of  its  agents,  employees,  representatives,
subdistributors or Affiliates or any negligence or intentional act or omission of any such persons or
entities);

11.2.7 any  material  breach  by  Capricor  of  this  Agreement  or  any  of  the

 representations, warranties or covenants of Capricor contained in this Agreement; and

11.2.8 actual or alleged infringement or misappropriation alleged by third parties of
patents,  copyrights,  trademarks,  or  other  intellectual  property  rights  by  the  using  or  selling  of
Product(s)  (except  to  the  extent  arising  from  Distributor’s  use  or  sale  of  the  Product(s)  in  a
manner not approved by Capricor);

provided that this Section 11.2 shall not apply to any Third-Party Claim or Expense to the extent
that the Parties agree, or it is finally determined pursuant to Article 10 that the Third-Party Claim
or Expense is within the scope of Distributor's indemnity obligation set forth in Section 11.1 above.
The  "Distributor  Indemnified  Parties"  shall  mean  and  include  (i)  Distributor's  Affiliates,  (ii)  the
respective directors, officers, agents and employees of and counsel to Distributor and its Affiliates,
(iii) each other Person, if any, controlling Distributor or any of its Affiliates, and (iv) the successors,
assigns, heirs and personal representatives of any of the foregoing.  

11.3

Neither  Party  shall  be  liable  to  the  other  or  to  such  other  Party’s  Indemnified
Persons for any indirect, special, consequential, punitive or incidental damages resulting from any
claim arising out of this Agreement, nor shall the foregoing indemnification obligations extend to
any such damages.

11.4

Procedure.  

11.4.1 If  any  third  party  shall  make  any  claim  or  commence  any  arbitration
proceeding  or  suit  against  any  one  or  more  of  Distributor’s  Indemnified  Parties  or  Capricor’s
Indemnified Parties (“Indemnified Persons”) with respect to which an Indemnified Person intends
to make any claim for indemnification against Capricor under Section 11.2 or against Distributor
under Section 11.1 (as the case may be, the “Indemnitor”) such Indemnified Persons, (each an
“Indemnitee”)  shall  promptly  (but  in  no  event  more  than  thirty  (30)  days  after  learning  of  such
Third-Party  Claim)  give  written  notice  to  the  Indemnitor  of  such  Third  Party  Claim,  arbitration
proceeding  or  suit  and  the  following  provisions  shall  apply.  The  Indemnitee  shall  provide  the
Indemnitor  all  information  and  documentation  necessary  to  support  and  verify  the  losses  so
claimed and the Indemnitor and its representatives shall be given access to all books and records
in the possession or control of the Indemnitee which the Indemnitor reasonably determines to be
related to such Third-Party Claim. Indemnitee shall tender the defense thereof to the Indemnitor.
Indemnitor  shall  have  the  right,  but  not  the  obligation,  to  assume  sole  control  of  the  defense,
settlement  or  disposition  thereof,  including,  without  limitation,  the  selection  of  defense  counsel
reasonably  acceptable  to  Indemnitee.  The  Indemnitee  will  reasonably  cooperate  with  the
Indemnitor  in  the  defense  and  settlement  of  all  such  Third-Party  Claims  at  the  Indemnitor’s
request  and  expense.  The  Indemnitor  will  keep  the  Indemnitee  advised  concerning  the  relevant
Third-Party  Claim(s),  and  the  Indemnitor  shall  not  admit  liability  with  respect  thereto  without  the
express  prior  written  consent  of  the  Indemnitee.  A  failure  to  promptly  notify  the  Indemnitor  of  a
claim  shall  serve  to  reduce  the  indemnity  rights  of  the  Indemnitee  only  to  the  extent  that  such
delay or failure to promptly notify the Indemnitor actually prejudiced or damaged the Indemnitor’s
defense of the claim. If the Indemnitor elects to assume

any such defense, the Indemnitor shall not be liable for any legal or other expenses subsequently
incurred directly by the Indemnitee in connection with such defense.

11.4.2        So  long  as  the  Indemnitor  is  conducting  the  defense  of  the  Third  Party
Claim  in  accordance  with  this  Article  11,  (a)  the  Indemnitee  will  not  consent  to  the  entry  of  any
judgment  or  enter  into  any  settlement  with  respect  to  the  Third-Party  Claim  without  the  prior
written  consent  of  the  Indemnitor,  and  (ii)  the  Indemnitor  will  not  consent  to  the  entry  of  any
judgment  or  enter  into  any  settlement  with  respect  to  the  Third-Party  Claim  without  the  prior
written  consent  of  the  Indemnitee,  which  consent  will  not  be  unreasonably  withheld  or  delayed;
provided,  however,  that  such  consent  of  the  Indemnitee  will  not  be  required  if  the  judgment  or
settlement contains a full release of claims against the Indemnitee with no admission of liability or
wrongdoing. Notwithstanding any other provision of this Section 11.4, if an Indemnitee withholds
its consent to a bona fide settlement offer, where, but for such action, the Indemnitor could have
settled such Third-Party Claim, the Indemnitor will be required to indemnify the Indemnitee only up
to a maximum of the bona fide settlement offer for which the Indemnitor could have settled such
Third-Party Claim.

                       11.4.3 If the Indemnitor does not assume and conduct the defense of any such
Third  Party  Claim  for  which  it  is  obligated  to  provide  indemnification  under  Section  11.4.1  or
Section 11.4.2 (as applicable), notwithstanding anything to the contrary in this Agreement, (a) the
Indemnitee may defend against, consent to the entry of any judgment, or enter into any settlement
in  any  manner  the  Indemnitee  may  deem  reasonably  appropriate  and  the  Indemnitee  need  not
consult with, or obtain any consent from, the Indemnitor, and (b) the Indemnitor shall remain liable
to  indemnify  the  Indemnitee  for  any  damages,  losses  and  expenses  (including  without  limitation
the attorney’s fee and arbitration costs) as provided in this Agreement.

11.5

Entire  Obligations.    The  foregoing  provisions  of  this  Article  11  state  the  entire
obligations  of  the  Parties  and  the  exclusive  remedy  of  the  Parties  and  any  Indemnified  Persons
with  respect  to  any  alleged  infringement  of  patents,  copyrights,  trademarks  or  other  intellectual
property rights by the Products or the use or sale of the Products.

12.

NOTIFICATIONS

12.1 Safety  Notifications.  In  case  a  Product  is  potentially  deviating  from  Capricor’s
Product  Specifications,  or  under  any  other  circumstance  where  such  Product  might  cause,  or
already  has  caused,  harm  to  a  patient,  user  or  other  person,  each  Party  shall  notify  the  other
Party  in  writing  (“Safety  Notification”),  irrespective  of  the  time  or  location  of  detection  of  the
potentially  faulty  Product,  as  soon  as  the  respective  party  gains  knowledge  of  such.  It  is
Capricor’s  sole  right  and  responsibility  to  file  safety  reports  or  vigilance  reports  to  any  legal
authority  for  the  Products  in  order  to  comply  with  the  applicable  Regulations  in  the  Territory.
Nothing  in  this  Agreement  shall  prevent  Distributor  from  complying  with  any  applicable  law  or
Regulation  that  requires  Distributor  to  report  medical  incidents,  provided  that  Distributor  shall
concurrently provide Capricor with a copy of any such reports. Safety Notifications and any other
complaints with respect to the Product are to be promptly delivered to the following addresses:

Capricor Therapeutics, Inc.

NS PHARMA, INC.

10865 Road to the Cure
Suite 150
San Diego, CA 92121

140 East Ridgewood Ave, Suite 280S
Paramus, NJ 07652
Attn:  Director of Regulatory Affairs

Attn: Director of Regulatory Affairs

With a copy to:
General Counsel
8840 Wilshire Blvd., 2nd Floor
Beverly Hills, CA 90211

12.2

Statements.  In the event of an actual or alleged defect of a Product, Distributor or
its  representatives  or  agents  shall  not  make  any  statement  as  to  the  cause,  before  having
informed  Capricor  and  having  received  Capricor’s  written  report  on  the  initial  analysis  of  the
defect,  which  shall  be  provided  by  Capricor  within  thirty  (30)  days  after  its  receipt  of  notification
from Distributor, and shall then not render statements different from or in addition to the results of
such analysis. Notwithstanding the foregoing, Distributor shall be free to make such reports as are
required  by  applicable  law.  Unless  otherwise  proscribed  by  law,  Distributor  shall  concurrently
provide Capricor with a copy of any report filed pursuant to this Section.

12.3

Product  Recalls.    If  either  Party  believes  that  a  recall  of  any  Product  in  the
Territory is desirable or required by Regulations in the Territory or elsewhere, it shall immediately
notify the other Party. The Parties shall then discuss reasonably and in good faith whether such
recall  is  appropriate  or  required  and  the  manner  in  which  any  recall  should  be  handled.
Notwithstanding  Section  10.3,  if  the  reason  for  such  recall  is  finally  determined  to  have  been
caused  due  to  Capricor’s  gross  negligence,  willful  misconduct  or  breach  of  this  Agreement,
Capricor  shall  reimburse  Distributor  for  all  of  the  costs  and  expenses  actually  incurred  by
Distributor in connection with such recall. If the reason for such recall is finally determined to have
been  caused  due  to  Distributor’s  gross  negligence,  willful  misconduct  or  breach  of  this
Agreement, Distributor shall reimburse Capricor for all of the costs and expenses actually incurred
by Capricor in connection with such recall. Any Product Recall shall be conducted in accordance
with the relevant provisions set forth in the Quality Agreement.

12.4

Remedial Actions.  It is Capricor’s exclusive right and obligation to issue recalls,
safety  alerts,  advisory  notices  or  similar  remedial  actions  with  respect  to  the  Product.  In  such
case,  Capricor  and  Distributor  shall  each  support  and  fully  cooperate  with  each  other  to  comply
with  all  applicable  laws  and  Regulations.  Furthermore,  in  such  case,  Distributor  shall  notify  its
Customers  and,  upon  Capricor’s  request,  retrieve  identified  Products.  Notwithstanding  the
foregoing, Distributor shall be free to take any actions required by applicable Regulations. Unless
otherwise proscribed by law, Distributor shall concurrently inform Capricor about all actions taken
by Distributor in connection with any remedial actions.

12.5 Material Safety Risk. In the event that Capricor determines in good faith that the
continued manufacture and sale of the Product poses a material safety risk to patients, Capricor
shall immediately give notice of such a material safety risk to Distributor and discuss suspension
of the continued sale of the Product. If Distributor disputes suspension of the continued sale of the
Product,  such  matter  shall  be  submitted  to  the  JSC  and  the  JSC  shall  attempt  to  resolve  the
dispute;  provided  that  if  the  JSC  is  unable  to  resolve  such  dispute  thereunder  within  thirty  (30)
days of referral to the JSC, then such dispute shall be submitted to Expert Determination pursuant
to Section 18.3.2. Capricor will consider in good faith the determination of the expert, but, if after
applying sound scientific judgment and acting

only in the interest of patient safety without consideration for any other business reasons Capricor
is  unable  to  accept  such  determination,  Capricor  shall  have  the  final  decision-making  authority
regarding  whether  a  material  safety  risk  exists  and  suspension  of  the  continued  sale  of  the
Product, and its decision with respect thereto shall not be subject to appeal. For clarification, this
Agreement  shall  continue  in  effect  during  such  suspension  of  the  continued  sale  unless
terminated in accordance with any provisions of this Agreement. During such suspension of the
continued  sale  of  the  Product,  the  performance  of  Distributor’s  obligations  hereunder  shall  be
suspended except as required to be performed by applicable laws, Regulations or Governmental
Authority. When the suspension of the continued sale of the Product is lifted and the sales of the
Product resumes, the suspension of the performance of these obligations shall be lifted, provided
that  the  Parties  shall  agree  on  when  the  sales  of  the  Product  will  resume  and  discuss  the
amendment of this Agreement.

13.

PROPERTY RIGHTS AND CONFIDENTIALITY

13.1

Property Rights.  Distributor agrees that Capricor and/or its Affiliates own all right,
title,  and  interest  in  the  Product  and  in  all  of  Capricor’s  patents,  trademarks,  trade  names,
inventions, copyrights, know-how, and trade secrets relating to the design, manufacture, operation
and/or  use  of  the  Products.  The  use  by  Distributor  of  any  of  these  property  rights  is  authorized
only for the purposes set forth in this Agreement, and upon termination of this Agreement for any
reason, such authorization shall cease.

13.2

Transfer  Conveys  No  Right  to  Manufacture  or  Copy.   The  Products  are  being
transferred hereunder by Capricor subject in every case to the condition that such transfer does
not convey any license, expressly or by implication, to manufacture, duplicate, modify or otherwise
copy or reproduce the Product. Distributor shall take appropriate steps with its subdistributors and
Customers,  as  Capricor  may  request,  to  inform  them  of  and  assure  compliance  with  the
restrictions contained in this Section 13.2.

13.3

Confidentiality.

13.3.1   This Agreement applies to all Confidential Information disclosed by a Party
(the  “Disclosing  Party”)  and/or  its  Affiliates  to  a  receiving  Party  (the  “Receiving  Party”).
“Confidential  Information”  means  confidential  and/or  proprietary  information  of  the  Disclosing
Party  and  its  licensors  and  Affiliates,  whether  in  written,  printed,  verbal  or  electronic  form,
including, without limitation: (a) research and development activities, preclinical study information,
clinical trial information and data, results, product design details and specifications, manufacturing
processes,  CMC  development,  protocols,  technology  and  know-how,  regulatory  processes  and
information,  sales  and  marketing  plans, 
forecasts,  procurement
requirements,  vendor  information,  customer  lists,  personnel  information,  and  strategic  plans;  (b)
other  information  that  the  Disclosing  Party  identifies  in  writing  as  confidential  to  the  Receiving
Party;  (c)  information  that  the  Receiving  Party  knows  or  has  reason  to  know  is  confidential  or
proprietary  information  of  the  Disclosing  Party;  (d)  information  which  is  of  such  a  nature  or  the
manner or circumstance in which such information is disclosed is such that it may be reasonably
inferred to be confidential and/or proprietary to the Disclosing Party; and (e) all notes, analyses,
compilations,  studies,  interpretations  or  other  documents  prepared  by  the  Receiving  Party  or  its
representatives  to  the  extent  they  contain,  reflect  or  are  based  upon,  in  whole  or  in  part,
Confidential  Information  of  a  Disclosing  Party  furnished  to  the  Receiving  Party  or  its
representatives in connection with this Agreement by or on behalf of the Disclosing Party and (f)
information obtained during an audit or tour of the Disclosing Party’s (or its Affiliates’ facility).

finances  and  business 

13.3.2          Restriction  on  Use  and  Disclosure.    Distributor  and  Capricor  each
agree  that  during  the  term  of  this  Agreement  and  for  a  period  of  seven  (7)  years  after  the
termination hereof, to hold the Disclosing Party’s Confidential Information in confidence and not to
use it in any way for their own account or for the account of any third party, nor disclose to any
third party, any Confidential Information of the Disclosing Party, except as specifically permitted or
required for their respective performances hereunder. Distributor and Capricor each agree to take
all necessary measures to prevent any disclosure of the other Party’s Confidential Information and
to  ensure  compliance  with  the  above  obligations  by  its  employees,  agents,  contractors,
subdistributors,  or  consultants.  Distributor  shall  not  publish  any  technical  description  of  the
Products beyond the description published by Capricor. Distributor shall not manufacture or have
manufactured  any  pharmaceutical  or  biologic  product  utilizing  any  of  Capricor’  Confidential
Information  and  shall  not  alter,  amend  or  modify  all  or  any  part  of  the  Product.  The  Receiving
Party shall be responsible for any unauthorized use or disclosure of the Confidential Information
by  the  Receiving  Party's  employees,  agents,  contractors,  representatives,  subdistributors,
directors, or consultants.

13.3.3      Mutual  Nondisclosure  Agreement.      The  Parties  have  executed  that
certain  Mutual  Nondisclosure  Agreement  dated  [***],  a  copy  of  which  is  attached  hereto  as
Exhibit E (the “NDA”).  The  terms  and  conditions  of  the  NDA  are  incorporated  herein  as  though
set forth in full and shall be applicable to the obligations of the Parties in connection with the use
and  protection  of  the  Parties’  Confidential  Information  hereunder.  In  the  event  of  a  conflict
between  the  terms  and  conditions  of  the  NDA  and  this  Agreement,  the  terms  and  conditions  of
this  Agreement  shall  control.  For  clarification,  (i)  Confidential  Information  shall  not  include  the
information specified in Section 1.2 of the NDA and (ii) if the disclosure is legally compelled, such
disclosure shall be subject to Article 7 of NDA.  

14.

TRADEMARKS

14.1

License.

14.1.1  During the term of this Agreement, Distributor shall have:

the exclusive distributor of the Product in the Territory; and

(a)

the exclusive, non-transferable right to indicate to the public that it is

(b)

the  right  to  advertise,  sell,  distribute,  promote,  and  market  such
Product in the Territory under the Trademarks listed on Exhibit B, provided such Trademarks are
used by Distributor in accordance with Capricor’s standards, specifications and instructions, but in
no event beyond the Term of this Agreement.

(c)      Notwithstanding the foregoing, Distributor may sublicense such rights
to the approved subdistributors including NS Pharma, subject to the provisions set forth in Section
4.2.

14.1.2   Except  as  set  forth  in  this  Section  14.1,  nothing  contained  in  this
Agreement shall grant to Distributor any right, title, or interest in the Trademarks, and all goodwill
accruing from the use of the Trademarks shall inure solely to the benefit of Capricor. At no time
during  or  after  the  term  shall  Distributor,  directly  or  indirectly,  challenge  or  assist  others  to
challenge the Trademarks or the registration thereof. Distributor shall afford Capricor reasonable
opportunities during the term hereof to inspect and monitor the activities of Distributor in order to
ensure  Distributor’s  use  of  the  Trademarks  in  accordance  with  Capricor’s  standards  and
instructions. Distributor shall acquire no right, title or interest in such

 
Trademarks  other  than  the  foregoing  limited  license  and  all  rights  in  the  Trademarks  shall  be  in
the name of Capricor and/or its Affiliates, and Distributor shall not use any Trademarks as part of
Distributor’s  corporate  or  trade  name  or  permit  any  third  party  to  do  so  without  the  prior  written
consent of Capricor. In the event Capricor determines in its sole discretion that it is necessary or
advisable  to  enter  into  a  Registered  User  Agreement  or  a  similar  document  in  connection  with
protection of such Trademarks, Distributor shall enter into such an agreement.

14.2

Registration.  Capricor, in its sole discretion, shall determine whether to register
the  Trademarks  in  the  Territory.  In  addition,  in  the  event  Capricor  believes  that  it  is  advisable  to
effect any filing or obtain any governmental approval or sanction for the use by Distributor of any
of the Trademarks pursuant to this Agreement, the Parties shall fully cooperate in order to do so.
All expenses relating to the registration of the Trademarks in the Territory, as well as the making of
any filings or obtaining any governmental approvals for the use by Distributor of the Trademarks
shall be borne by Capricor.

14.3 Markings.    Distributor  shall  not,  without  the  prior  written  consent  of  Capricor,
remove  or  alter  any  patent  numbers,  trade  names,  trademarks,  notices,  serial  numbers,  labels,
tags  or  other  identifying  marks,  symbols  or  legends  affixed  to  any  Product  or  containers  or
packages.

14.4

Infringements.  Distributor shall promptly notify Capricor of any use by any third
party of the Trademarks or any similar marks which may constitute an infringement or passing off
of  the  Trademarks.  Capricor  reserves  the  right  in  its  sole  discretion  to  institute  any  proceedings
against such third party infringers and Distributor shall refrain from doing so without Capricor’ prior
written consent. Distributor agrees to cooperate fully with Capricor in any action taken by Capricor
against  such  third  parties,  provided  that  all  expenses  of  such  action  shall  be  borne  by  Capricor
and all damages which may be awarded or agreed upon in settlement of such action shall accrue
to  Capricor.  If  Capricor  elects  not  to  pursue  any  such  action  against  a  third  party  infringer,
Distributor  shall  have  the  right,  but  not  the  obligation,  to  pursue  such  action  at  its  own  cost  and
expense  and  shall  be  subject  to  Capricor’s  consent,  not  to  be  unreasonably  withheld.  In  such
case, the costs to be borne and allocation of any recovery  Distributor is awarded for any action
against  the  third  party  infringer  shall  first  be  allocated  to  reimburse  Distributor  for  costs  and
expenses incurred under such action, and any remaining amounts shall be allocated between the
Parties as agreed between the Parties prior to Distributor’s initiation of such action.

14.5

Termination  of  Use.    Distributor  acknowledges  the  proprietary  rights  of  Capricor
and/or its Affiliates in and to the Trademarks and any trade names regularly applied by Capricor to
the Product, and Distributor hereby waives in favor of Capricor all rights to any trademarks, trade
names,  trade  dress,  and  logotypes  now  or  hereafter  originated  by  Capricor,  and  all  goodwill
accruing  from  the  use  of  any  of  the  foregoing  shall  inure  solely  to  the  benefit  of  Capricor.
Distributor shall not adopt, use or register any words, phrases or symbols which are identical to
any  of  such  trademarks,  trade  names,  trade  dress  or  logotypes.  Upon  termination  of  this
Agreement,  Distributor  shall  cease  and  desist  from  use  of  the  Trademarks  in  any  manner.  In
addition,  Distributor  hereby  empowers  Capricor  and  agrees  to  assist  Capricor,  if  requested,  to
cancel, revoke or withdraw any governmental registration or authorization permitting Distributor to
use the Trademarks in the Territory.

14.6

Approval of Representations.  All representations of Capricor’s Trademarks that
Distributor intends to use shall first be submitted to Capricor for written approval of design, color,
and other details or shall be exact copies of those used by Capricor. 

15.       TERM AND TERMINATION

15.1

Term.    Unless  sooner  terminated  under  the  provisions  of  this  Article  15  or  any
other  termination  provision  contained  elsewhere  in  this  Agreement,  the  term  of  this  Agreement
shall commence on the date of mutual execution hereof and shall continue in full force and effect
until [***]. Thereafter, the term of this Agreement may be extended upon the mutual agreement of
the Parties, in writing. for successive periods of one (1) year each unless otherwise terminated in
writing by either Party. If the Agreement is extended, the Parties may discuss reducing the Supply
Price of the Product.

15.2

Termination

15.2.1     Termination  By  Capricor.      In  addition  to  any  termination  provisions
contained elsewhere in this Agreement, Capricor shall have the right to terminate this Agreement
by written notice to Distributor in the following circumstances:

(i)

Distributor  shall  have  failed  to  pay  all  undisputed  amounts  for  its
purchases  of  Products  in  accordance  with  Article  8  or  breached  any  other  monetary  obligation
hereunder, which failure is not cured within sixty (60) days after receiving notification thereof from
Capricor; provided, however, that all amounts that are subject to a bona fide dispute (“Disputed
Amounts”) raised by a Party in writing within such sixty (60) day period may be withheld from the
specific invoice to which it relates and submitted first to the JSC for resolution, and if not resolved,
then  to  General  Arbitration  pursuant  to  Section  18.3.1.  hereof.  All  Disputed  Amounts  that
Distributor  subsequently  agrees  in  writing  to  pay  or  that  are  required  to  be  paid  pursuant  to  a
proper  arbitration  determination  shall  be  paid  within  thirty  (30)  days  from  the  date  of  such
agreement or determination.  

(ii)

Distributor  shall  have  breached  a  material  obligation  (other  than
under Section 15.2.1) under this Agreement and failed to cure such breach within ninety (90) days
after receiving notice thereof from Capricor; provided, however, that if there is a bona fide dispute
as to any non-monetary obligation raised by a Party in writing within such ninety (90) day period,
such dispute shall first be submitted to the JSC for resolution, and if not resolved, then to General
Arbitration pursuant to Section 18.3.1 hereof.

(iii)

In  the  event  Distributor  shall  have  failed  to  pay  any  monetary
amounts or failed to cure any non-monetary obligation after determination by the arbitrator that it
is  obligated  to  do  so,  Capricor  shall  have  the  right  to  terminate  this  Agreement  upon  thirty  (30)
days’ written notice thereof by Capricor to Distributor.

(iv)   Upon ten (10) days’ written notice, in that event that any Regulation
or  Governmental  Authority  enactment  or  decree  suspends  or  prohibits  the  performance  by
Capricor of its obligations hereunder, and, after using Commercially Reasonable Efforts to do so,
Capricor is unable to resume its responsibilities hereunder.

15.2.2    Termination  By  Distributor.    In  addition  to  any  termination  provisions
contained  elsewhere  in  this  Agreement,  Distributor  shall  have  the  right  to  terminate  this
Agreement by written notice to Capricor in the following circumstances:

    Capricor  shall  have  breached  a  material  obligation  under  this
Agreement  and  failed  to  cure  such  breach  within  ninety  (90)  days  after  receiving  written  notice
thereof from

  (i)

           
Distributor; provided, however, that if there is a bona fide dispute as to any obligation raised by a
Party in writing within such ninety (90) day period, such dispute shall first be submitted to the JSC
for resolution, and if not resolved, then to General Arbitration pursuant to Section 18.3 hereof.

 (ii)

 Upon ten (10) days’ written notice, in that event that any Regulation
or  Governmental  Authority  enactment  or  decree  suspends  or  prohibits  the  performance  by
Distributor  of  its  obligations  hereunder,  and,  after  using  Commercially  Reasonable  Efforts  to  do
so, Distributor is unable to resume its responsibilities hereunder.

15.2.3  Either Party may terminate this Agreement immediately upon written notice

to the other Party if:

The other Party shall be or become bankrupt or insolvent or if there
are  instituted  by  or  against  it  proceedings  in  bankruptcy  or  under  insolvency  laws  or  for  its
reorganization, receivership, liquidation or dissolution;

(i)

(ii)

The  Product  is  adjudicated  to  infringe  the  intellectual  property  of  a
third party and it is not commercially or technically feasible for Capricor or Distributor to obtain a
license from the third party or to replace or modify the Product so that it is no longer infringing any
third party’s intellectual property rights or such replacement or modification of the Product is not
acceptable for Distributor.

15.2.4   Termination for Change of Control. [***].

15.3

Rights and Obligations on Termination.  In addition to any provision contained
elsewhere  in  this  Agreement,  in  the  event  of  termination  of  this  Agreement  for  any  reason,  the
Parties shall have the following rights and obligations:

15.3.1      Termination  of  this  Agreement  shall  not  release  the  Parties  from  the
obligation  to  make  payments  of  all  amounts  then  due  and  payable,  including,  without  limitation,
any Supply Price payments, Transfer Price payments and Milestone payments accruing through
the date of such termination or expiration.

15.3.2  Subject to any provision contained elsewhere in this Agreement, Capricor
shall  have  the  right  at  its  option  to  either  (i)  cancel  any  or  all  accepted  Purchase  Orders  which
provide  for  delivery  after  the  effective  date  of  termination;  or  (ii)  continue  to  fulfill,  subject  to  the
terms  of  Section  7.4  above,  all  orders  accepted  by  Capricor  prior  to  the  effective  date  of
termination which specify a Delivery Date no later than ninety (90) days after the acceptance of
such order, provided that Capricor shall continue to fulfill orders accepted by Capricor prior to the
effective  date  of  termination  to  enable  Distributor  to  fulfill  its  remaining  obligations  under  any
orders  which  have  been  given  to  Distributor  prior  to  the  applicable  notice  of  termination,  and
provided  further,  that  (i)  Distributor  is  in  material  compliance  with  Distributor’s  obligations  under
this Agreement; and (ii) Capricor is otherwise not restricted in its ability to sell additional Products
to Distributor

15.3.3   In case of termination by Capricor pursuant to Section 15.2.1 (i), (ii) or (iii)
or Section 15.2.3(i), Capricor shall have the right, but not the obligation, to repurchase all or any
part  of  the  inventories  of  Products  in  Distributor’s  possession  as  of  the  termination  date  at
Capricor’s invoiced Transfer Price to Distributor for such Products, less freight to Capricor’s place
of business. Capricor shall

 
exercise its option under this subsection by notifying Distributor in writing no later than fifteen (15)
days  after  the  effective  termination  date.  In  case  of  any  termination  other  than  a  termination  by
Capricor specified above in this Section 15.3.3, Capricor shall (i) repurchase all or any part of the
inventories of Products in Distributor’s possession as of the termination date which are unsold, not
expired  and  which  have  been  properly  stored  and  maintained  at  Capricor’s  invoiced  Transfer
Price  to  Distributor  for  such  Products,  and  (ii)  bear  the  cost  of  the  freight  of  the  Products  to  be
repurchased by Capricor to Capricor’s designated place of business.

15.3.4      In  the  event  Capricor  exercises  its  right  to  terminate  this  Agreement
pursuant  to  the  foregoing  termination  provisions,  Capricor  shall  continue  to  sell  Products  to
Distributor  to  enable  Distributor  to  fulfill  its  remaining  obligations  under  any  orders  which  have
been given to Distributor prior to the applicable notice, provided that (i) Distributor is in material
compliance  with  the  terms  and  conditions  of  this  Agreement;  and  (ii)  Capricor  is  otherwise  not
restricted in its ability to sell additional Products to Distributor.

15.4

Remedies  Cumulative.    Any  rights  or  remedies  provided  by  this  Agreement  to
either Party shall be cumulative and in addition to any rights or remedies such Party may have at
law, or in equity, or under any other agreements between the Parties.

15.5

Return of Materials.  All of the trademarks, trade names, packaging, photographs,
samples,  literature  and  sales  aids  of  every  kind  of  Capricor  and/or  its  Affiliates  shall  remain  the
property of Capricor and/or its Affiliates, as applicable. Within thirty (30) days after the termination
of  this  Agreement,  Distributor  shall  prepare  all  such  items  in  its  possession  for  shipment,  as
Capricor  may  direct,  at  Capricor’  expense.  Distributor  shall  not  make,  use,  dispose  of,  or  retain
any copies of any Confidential Information or items which may have been entrusted to it except for
those  materials  necessary  to  satisfy  its  regulatory  obligations.  Effective  upon  the  termination  of
this Agreement, Distributor shall cease to use all of Capricor’s trademarks, marks, trade names,
data, and literature of every kind.

16.
FORCE MAJEURE.  The obligations of either Party to perform under this Agreement shall
be  excused  during  each  period  of  delay  caused  by  matters  (not  including  lack  of  funds  or  other
financial  causes)  such  as  fires,  floods,  explosions,  accidents,  acts  of  God,  war,  riots,  strikes,
lockout  or  other  concerted  acts  of  workers,  pandemic,  communicable  diseases,  acts  of
Governmental Authorities, supplier delays, shortages of raw materials, actions or failures to act by
Governmental Authorities, and Government orders, in each case that are reasonably beyond the
control of the Party obligated to perform; provided that nothing contained in this Agreement shall
affect  either  Party's  ability  or  discretion  with  respect  to  any  strike  or  other  employee  dispute  or
disturbance  and  all  such  strikes,  disputes  or  disturbances  shall  be  deemed  to  be  beyond  the
control of such Party. A condition of force majeure shall be deemed to continue only so long as
the affected Party shall be taking all reasonable actions necessary to overcome such condition. If
either Party shall be affected by a condition of force majeure, such Party shall give the other Party
prompt  notice  thereof,  which  notice  shall  contain  the  affected  Party's  estimate  of  the  duration  of
such condition and a description of the steps being taken or proposed to be taken to overcome
such condition of force majeure. Any delay occasioned by any such cause shall not constitute a
default  under  this  Agreement,  and  the  obligations  of  the  Parties  shall  be  suspended  during  the
period of delay so occasioned. During any period of force majeure, the Party that is not directly
affected  by  such  condition  of  force  majeure  shall  be  entitled  to  take  any  reasonable  action
necessary to mitigate the effects of such condition of force majeure.

17.

RIGHT OF FIRST REFUSAL; RIGHT OF FIRST NEGOTIATION

[***]

18.

   DISPUTE RESOLUTION

18.1 General.  Any dispute arising out of or relating to this Agreement shall be resolved
in  accordance  with  the  procedures  specified  in  this  Article  18,  which  shall  be  the  sole  and
exclusive procedures for the resolution of any such disputes.

18.2 Escalation.    The  Parties  will  attempt  in  good  faith  to  resolve  any  claim  or
controversy  arising  out  of  or  relating  to  the  execution,  interpretation  and  performance  of  this
Agreement  (including  the  validity,  scope  and  enforceability  of  this  mediation  and  arbitration
provision) promptly by negotiations between executives of each Party who have authority to settle
the  controversy  and  who  are  at  a  higher  level  of  management  than  the  persons  with  direct
responsibility for the administration of this Agreement. Any Party may give the other Party written
notice of any dispute not resolved in the normal course of business. Within fifteen (15) days after
delivery of the notice, the receiving Party shall submit to the other a written response.  The notice
and  the  response  shall  include  (a)  a  statement  of  each  Party's  position  and  a  summary  of
arguments supporting that position, and (b) the name and title of the executive who will represent
that Party and of any other person who will accompany the executive. Within thirty (30) days after
delivery  of  the  notifying  Party's  notice,  the  executives  of  both  Parties  shall  meet  at  a  mutually
acceptable  time  and  place,  and  thereafter  as  often  as  they  reasonably  deem  necessary,  to
attempt to resolve the dispute. All reasonable requests for information made by one Party to the
other will be honored. All negotiations pursuant to this clause are confidential and shall be treated
as  compromise  and  settlement  negotiations  for  purposes  of  applicable  rules  of  evidence.  All
applicable limitation periods and defenses based upon the passage of time shall be automatically
tolled while the negotiations pursuant to this section are pending.

18.3 Arbitration.    

18.3.1   General Arbitration.  

(a)   Except as controlled by Section 18.3.2, any matter submitted to
arbitration pursuant to any provision contained in this Agreement or any dispute arising out of or
relating  to  this  Agreement  or  its  breach,  termination  or  validity,  including  whether  the  claims
asserted are arbitrable, which has not been resolved by the specified binding procedure pursuant
to  Section  18.2  within  sixty  (60)  days  of  the  initiation  of  the  date  of  delivery  of  notice  shall  be
settled  by  binding  arbitration  under  the  Rules  of  Arbitration  of  the  International  Chamber  of
Commerce  (“ICC  Rules”),  except  as  modified  in  this  Agreement,  in  effect  on  the  date  of  this
Agreement,  by  three  independent  and  impartial  arbitrators,  one  of  whom  shall  be  appointed  by
each Party and the third by the two appointees. The arbitration and this arbitration clause shall be
governed  by  the  United  States  Arbitration  Act,  9  U.S.C.  §§  1-16,  and  judgment  upon  the  award
rendered by the arbitrators may be entered by any court having jurisdiction thereof. The place of
the arbitration shall be New York, New York or Los Angeles, California and shall be determined by
the Party that initiated the arbitration. The arbitrators may award attorneys' fees in their discretion.
Otherwise,  the  arbitrators  are  not  empowered  to  award  damages  in  excess  of  compensatory
damages, and each Party hereby irrevocably waives any right to recover such damages.

   
                         
(b)    The Parties may request limited discovery in accordance with the IBA
Rules on the Taking Evidence in International Arbitration. In addition, the Parties hereby confirm
that  (i)  the  arbitrators  shall  have  the  power  to  compel  the  production  of  documents  at  their
discretion, (ii) in principle, discovery shall be limited to the minimum necessary scope to allow the
Parties a reasonable opportunity to present their cases and fairly establish the facts of the dispute,
and (iii) any request for production of documents made by a Party shall be sufficiently detailed in
its description of the requested document and accompanied by a statement explaining how such
document  is  relevant  to  the  dispute  and  why  the  requesting  party  believes  the  requested
document  is  in  the  possession  of  the  other  Party.  The  statute  of  limitations  of  the  State  of  New
York  shall  apply  with  respect  to  any  notification  of  a  dispute  under  this  Agreement  and  shall  be
extended  until  commencement  of  arbitration  if  all  interim  deadlines  have  been  complied  with  by
the notifying Party.

18.3.2     Expert Determination.  If the Parties, through the JSC or otherwise, are
unable to agree on Minimum Sales Requirements, forecasts, the pricing and applicable discount
ranges for the Products and a material safety risk, either Party may submit such dispute to binding
Expert Determination for resolution in accordance with the following provisions:

The  submitting  Party  shall  notify  the  other  Party  of  its  decision  to
initiate the Expert Determination proceeding pursuant to this Section 18.3.2 through written notice.

(a)

(b)

Within  ten  (10)  days  following  receipt  of  such  notice,  the  Parties
shall use Commercially Reasonable Efforts to agree on an independent third party expert with at
least  ten  (10)  years  of  experience  in  the  marketing,  sales  and  distribution  of  pharmaceutical
compounds or products. If the Parties cannot agree on such expert within such time period, each
Party shall nominate one independent expert within such ten (10)-day period, and the two experts
so selected shall nominate the presiding expert (the “Presiding Expert”) within ten (10) calendar
days  of  their  nomination.  No  person  nominated  by  a  Party  or  appointed  by  the  experts  shall  be
entitled  to  act  as  the  Presiding  Expert  unless  such  person  has  at  least  ten  (10)  years  of
experience in the marketing, sales and distribution of pharmaceutical compounds or products. Any
person  appointed  or  selected  as  the  Presiding  Expert  in  accordance  with  the  above  provisions
shall  be  entitled  to  act  as  such  expert  provided  that  before  accepting  such  appointment,  the
proposed Presiding Expert shall have fully disclosed in writing any interest or duty which conflicts
or  may  conflict  with  the  function  under  the  appointment  and/or  may  prejudice  an  opinion.  No
person shall, without the prior written agreement of both Parties, be appointed as expert who is, or
has  been,  an  employee  of  either  Party  or  either  Party’s  Affiliate  or  who  is,  or  has  been,  a
consultant  to  or  contractor  of  either  Party  or  either  Party’s  Affiliate  or  who  holds  any  financial
interest  in  either  Party  or  either  Party’s  Affiliate.  No  person  shall  be  appointed  as  a  Presiding
Expert who has not agreed to hold in confidence any and all information furnished by the Parties
in connection with the dispute and the existence of the dispute and the outcome thereof.

 Within ten (10) days of its appointment, the Presiding Expert shall
set  a  date  for  the  hearing,  which  date  shall  be  no  more  than  thirty  (30)  days  after  the  date  the
Presiding Expert has accepted the appointment.

(c)

(d)

  The  Expert  Determination  shall  be  in  an  accelerated  form;
accordingly, at least fourteen (14) calendar days prior to the hearing, each Party shall provide the
Presiding  Expert  with  a  proposed  resolution,  along  with  supporting  documentation  (each,  a
“Proposed  Resolution”)  to  the  issue  in  question.  Such  Proposed  Resolution  may  be  no  more
than thirty (30) pages, single spaced, single-sided

 
     
   
         
     
       
(inclusive  of  any  graphs  or  exhibits,  and  secondary  materials),  and  must  clearly  provide  and
identify the Party’s position with respect to the disputed matter(s) (“Position”);

(e)

After  receiving  both  Parties’  Proposed  Resolutions,  the  Presiding
Expert  will  distribute  each  Party’s  Proposed  Resolution  to  the  other  Party.  Seven  (7)  calendar
days  in  advance  of  the  hearing  (described  in  clause  (f)  below),  the  Parties  shall  submit  to  the
Presiding  Expert  and  exchange  response  briefs  of  no  more  than  ten  (10)  pages,  with  the  same
rules  applied  as  to  the  Proposed  Resolution.  The  Parties’  Proposed  Resolution  and  responsive
briefs  may  also  include  or  attach  demonstratives  and/or  expert  opinion  based  on  the  permitted
documentary  evidence,  subject  to  the  page  limits.  Neither  Party  may  have  any  other
communications (either written or oral) with the Presiding Expert other than for the sole purpose of
engaging the Presiding Expert or as expressly permitted in this Section 18.3.2;

(f)

The hearing shall consist of a one (1) day hearing of no longer than
eight (8) hours, such time to be split equally between the Parties, in the form of presentations by
counsel and/or employees and officers of the Parties. No live witnesses shall be permitted except
expert  witnesses  whose  opinions  were  provided  with  the  Parties’  briefs.    The  Presiding  Expert
shall determine whether to hold the meeting in person, in which case it will be held in New York,
New York, or by video or teleconference;

(g)

No  later  than  ten  (10)  calendar  days  following  the  hearing,  the
Presiding Expert shall issue his or her written decision. The Presiding Expert shall take into due
consideration  each  Party’s  Position  and  changes  in  the  market  environment  of  the  Product  but
shall be under no obligation to select one Party’s Proposed Resolution as his or her decision. The
Presiding  Expert’s  decision  shall  be  final  and  binding  on  the  Parties  and  the  written  decision  by
the  Presiding  Expert  shall  constitute  a  binding  agreement  between  the  Parties  that  may  be
enforced  in  accordance  with  its  terms.  Each  Party  shall  bear  its  own  costs  and  expenses  in
connection  with  such  Expert  Determination,  and  shall  share  equally  the  experts’  fees  and
expenses;    

(h)

The  violation  of  one  of  the  time  limits  prescribed  in  this  Section
18.3.2 by the expert shall not affect the expert’s competence to decide on the subject matter, and
shall not affect the final and binding decision rendered by the expert, unless otherwise agreed by
the Parties; and

The  above  Expert  Determination  shall  be  the  exclusive  and
binding  remedy  of  either  Party  if  the  Parties  cannot  agree  on  those  matters  designated  in  this
Agreement as being subject to Expert Determination, with the exception of Section 12.5 regarding
material safety risk.    

(i)

18.3.3    Injunctive Relief.   Nothing contained in this Article 18 shall prevent either
Party  from  resorting  to  judicial  process  if  injunctive  or  other  equitable  relief  from  a  court  is
necessary  to  prevent  serious  and  irreparable  injury  to  one  Party  or  to  others.  The  use  of
arbitration  procedures  will  not  be  construed  under  the  doctrine  of  laches,  waiver  or  estoppel  to
affect adversely either Party's right to assert any claim or defense.

19.    PUBLICITY AND DISCLOSURES

19.1 On  or  after  the  Effective  Date  of  this  Agreement,  the  Parties  shall  issue  a  press
release  substantially  in  a  form  to  be  agreed  upon  by  the  Parties.  Thereafter,  Distributor  and
Capricor  may  each  disclose  to  third  parties  the  information  contained  in  such  press  release
without  the  need  for  further  approval  by  the  other  Party,  provided  that  such  information  is  still
accurate. Any subsequent press release will contain the same accuracy and truthfulness as the
original press release. No other press releases or

     
     
     
                                 
public disclosures of the transaction contemplated by this Agreement may be made that discloses
additional information about such transactions without the mutual consent of the other Party or to
the extent required by applicable law, rule or regulation (including stock exchange requirements).
To  the  extent  that  a  release  of  information  is  required  by  applicable  law,  rule  or  regulation
(including stock exchange requirements), the disclosing Party will use Commercially Reasonable
Efforts  to  ensure  that  the  content  is  accurate  and  in  accordance  with  reasonable  business
standards  and  will,  to  the  extent  practicable,  provide  the  other  Party  with  advance  notice  of  the
proposed disclosure and an opportunity to review and comment upon such disclosure. A copy of
this Agreement may be filed with the Securities and Exchange Commission, The New York Stock
Exchange,  the  NASDAQ  Market  and/or  the  Tokyo  Stock  Exchange  as  required  by  applicable
Regulations.  In  connection  with  such  filing,  the  Parties  will  endeavor  to  obtain  confidential
treatment  of  economic  and  trade  secret  information.  For  clarification,  subject  to  the  foregoing
provision  in  this  Section  19.1,  Distributor  may  cause  NS  Pharma  to  issue  a  press  release  in
relation to this Agreement.

19.2

The restrictions contained in Section 19.1 will not apply to any disclosures to any
prospective  investor,  acquirer,  financing  source,  analyst,  consultant,  agent,  representative,
successor  or  finder,  or  any  licensee  of  Capricor,  or  any  other  third  party  with  whom  Capricor  is
considering entering into a commercial relationship including but not limited to business alliance or
M&A  provided  that  Capricor  takes  reasonable  precautions  to  maintain  confidentiality  prior  to
disclosure.  Capricor  will  have  taken  reasonable  precautions  for  purpose  of  this  Agreement  if  it
obtains  a  written  confidentiality  agreement  with  the  intended  recipient  containing  confidentiality
provisions substantially similar to those contained in Article 13 of this Agreement. Capricor shall
indemnify  and  hold  harmless  the  Distributor  for  any  subsequent  breach  of  such  confidentiality
agreement by such recipient. Any information that is now, or hereafter becomes generally known
or available to the public will be excluded from the prohibitions of this Article 19. In addition to the
foregoing,  Capricor  shall  have  the  right  to  use  without  further  consent,  the  names  or  marks  of
Distributor on Capricor’s website, corporate presentations, and in media segments, provided that
Capricor shall not change or modify such names, marks, or logos of Distributor.

20.

GENERAL PROVISIONS

20.1 Governing  Law  and  Jurisdiction.    This  Agreement  shall  be  governed  by  and
construed under the laws of the State of New York, USA. The UN Convention on Contracts for the
International Sale of Goods shall not apply.

20.2

Entire Agreement.  This Agreement, including all exhibits attached hereto which
are  incorporated  herein  and  the  NDA,  constitute  the  entire  agreement  and  understanding  of  the
Parties with respect to the subject matter hereof, and supersedes all previous agreements by and
between  the  Parties  as  well  as  all  proposals,  term  sheets,  oral  or  written,  and  all  negotiations,
conversations  or  discussions  heretofore  had  between  the  Parties  related  hereto.  Distributor
acknowledges that it has not been induced to enter into this Agreement by any representations or
statements, oral or written, not expressly contained herein.

20.3   Amendment; Modification.  No modification or amendment to any provision of, nor
any consent required by, this Agreement, nor any consent to any departure by either Party there
from, shall in any event be effective unless the same shall be in writing and signed by the other
Party  and  then  such  modification,  amendment,  or  consent  shall  be  effective  only  in  the  specific
instance and for the purpose

for which it is given. No notice to or demand on either Party in any case shall entitle such Party to
any other or further notice or demand in the same, similar or other circumstances.

20.4

No Waiver.  To the fullest extent permitted by law, no failure or delay by a Party to
insist  upon  the  strict  performance  of  any  term,  condition,  covenant  or  agreement  of  this
Agreement or any other agreement referred to herein, or to exercise any right, power or remedy
hereunder or thereunder or consequent upon a breach hereof or thereof, shall constitute a waiver
of any such term, condition, covenant, agreement, right, power or remedy or of any such breach,
or preclude such Party from exercising any such right, power, or remedy at any later time or times.

20.5

Notices.  Any notice required or permitted to be given by either Party to the other
under  this  Agreement  shall  be  in  writing  addressed  to  the  other  Party  at  its  registered  office  or
principal place of business or such other address as may at the relevant time have been notified
pursuant to this provision to the Party giving the notice. At the time of execution of this Agreement,
notices shall be given as follows:

If to Distributor:

[***]

If to Capricor:

With a copy to:

Capricor Therapeutics, Inc. 
10865 Road to the Cure
Suite 150

General Counsel
8840 Wilshire Blvd., 2nd Floor

Beverly Hills, CA  90211

            San Diego, CA  92121

[***]

[***]

20.6

Assignment.    Distributor  agrees  that  its  rights  and  obligations  under  this
Agreement  may  not  be  transferred  or  assigned,  directly  or  indirectly,  without  the  prior  written
consent  of  Capricor.  Capricor  shall  be  entitled  to  assign  any  or  all  of  its  rights  and  obligations
hereunder to any other person or entity excluding any company that had or has been in litigation
with  Distributor  in  the  period  three  (3)  years  prior  to  the  Effective  Date  of  this  Agreement  to  the
time  of  the  intended  assignment  by  Capricor,  provided  that  such  assignee  shall  assume  all  of
Capricor’s obligations hereunder. Any prohibited assignment shall be null and void. For purposes
of  clarity,  nothing  contained  herein  shall  restrict  or  be  construed  to  limit  Capricor’s  right  or  the
rights of a third party to enter into an acquisition agreement or other form of corporate transaction
with  Capricor,  including,  without  limitation,  a  sale,  merger,  sale  of  substantially  all  assets,  or
change of control of Capricor.

20.7

Counterparts.  This Agreement shall be executed in two or more counterparts in
the English language, and each such counterpart shall be deemed an original hereof. In case of
any conflict between the English version and any translated version of this Agreement, the English
version  shall  govern.  All  correspondence,  documents  and  communications  of  any  kind  made
under this Agreement shall be made in the English language.

20.8

Severability.  If any provision of this Agreement is held to be invalid, illegal, void
or otherwise unenforceable in any jurisdiction by reason of any rule of law, administrative decision,
judicial decision, public policy or otherwise, such provision shall be ineffective in such jurisdiction
to the extent of

such  invalidity,  illegality,  voidness  or  unenforceability  without  affecting,  impairing  or  invalidating
any  remaining  provisions  of  this  Agreement.  Any  such  invalid,  illegal,  void  or  otherwise
unenforceable provisions shall be replaced by valid enforceable substitute provisions that are as
similar as possible to such invalid, illegal, void or otherwise unenforceable provisions with respect
to the economic and other commercial effects upon the Parties, which substitute provisions shall
be established pursuant to the dispute resolution procedure set forth in Article 18.

20.9

Headings;  Captions.    The  headings  and  captions  of  this  Agreement  are  for
convenience and reference only and are not to be used to explain, modify, amplify or interpret this
Agreement.

20.10 Binding  Effect.    Subject  to  the  limitations  on  assignment  contained  in  Section
20.6  above,  this  Agreement  shall  be  binding  on  and  inure  to  the  benefit  of  the  parties  to  this
Agreement and their respective heirs, personal representatives, successors, and assigns.

20.11 Authorization.  If any signatory hereto is executing this Agreement on behalf of an
entity,  such  individual  represents  and  warrants  that  he  or  she  is  duly  authorized  to  execute  and
deliver this Agreement on behalf of said entity and that this Agreement is binding upon said entity
in accordance with its terms.

20.12 Survival.    Notwithstanding  any  other  provision  of  this  Agreement  to  the  contrary,
the provisions of Sections 1, 2.5, 4.2, 5.2.4, 5.5.2, 5.5.4, 5.7.1, 5.7.2, 5.9.2, 5.13, 5.15, 5.17, 6.6,
8.1.3, 8.2, 8.3, 8.5, 10.2, 10.3, 10.5,  11, 12.1, 12.2, 12.3, 12.4, 13.3, 14.1.2, 14.5, 15.3, 18, 19.1
and 20 shall survive the expiration or termination of this Agreement as necessary to give full effect
to all of the provisions contained therein, provided that (i) the provisions of Sections 2.5, 5.5.2 and
5.7.2  shall  survive  the  expiration  or  termination  of  this  Agreement  for  three  (3)  months,  (ii)  the
provisions of Sections 5.5.4 and 5.9.2 shall survive the expiration or termination of this Agreement
for  twelve  (12)  months  and  (iii)  the  provisions  of  Sections  5.2.4,  5.7.1,  8.1.3,  8.2  and  8.3  shall
apply only to the payment obligations accruing through the date of the expiration or termination of
this Agreement.

Signature Page Follows

IN WITNESS WHEREOF, the Parties have executed this Agreement as of the Effective Date.

CAPRICOR THERAPEUTICS, INC.

NIPPON SHINYAKU CO., LTD.

By: /s/ Linda Marban_______________
Name: Linda Marbán
Its: Chief Executive Officer
Date: _January 25, 2022_____________ 

By: _/s/ Toru Nakai__________________

Name: Toru Nakai
Its: President

  Date: _January 25, 2022______________

 
 
 
 
  
LIST OF EXHIBITS

EXHIBIT A

PRODUCT PRICING

EXHIBIT B

TRADEMARKS

EXHIBIT C

SALES MILESTONES

EXHIBIT D

PROCEDURES FOR PRODUCT RETURNS

EXHIBIT E

NONDISCLOSURE AGREEMENT   

EXHIBIT A

PRODUCT PRICING

Transfer Price

During the term of the Agreement, Distributor shall pay to Capricor a Transfer Price for each unit
of Product sold to Distributor, which price shall be [***].

Supply Price

During the term of the Agreement, Distributor shall pay to Capricor [***].

Net Sales

“Net Sales” means the gross amounts billed or invoiced with respect to sales of the Product by
Distributor, Distributor’s Affiliates, agents, representative or subdistributors to any Customer within
the Territory during the term of this Agreement, calculated in the same manner as reported in such
entity’s audited financial statements, less the following to the extent actually incurred:

(a)

Credits,  refunds  or  allowances  granted  upon  returns,  rejections  or  recalls  and  for

retroactive price reductions or billing errors;

(b)

Rebates,  chargeback  payments  or  credits  or  other  equivalents  thereof  to
formularies, government or government agency programs, trade customers, managed health care
organizations  and  pharmacy  benefit  managers  (or  equivalents  thereof)  to  obtain  listing  or
purchase of the applicable Products; and

(c)

Bad  debts,  uncollectible  amounts,  and  collection  costs  relating  to  the  sale  of

Products that are actually written off.

EXHIBIT B

TRADEMARKS

To be determined

EXHIBIT C

SALES MILESTONES

[***]

EXHIBIT D

PROCEDURES FOR PRODUCT RETURNS

1.

General Principles

All  returned  goods  must  include  a  Return  Goods  Authorization  number  (“RGA”)  issued  by
Capricor.  Any  goods  returned  to  Capricor  without  an  RGA  will  not  be  eligible  for  credit  and/or
replacement,  and  will  not  be  returned  to  Distributor.  This  policy  applies  to  all  returns  for  any
reason,  including  but  not  limited  to  transportation  errors,  damaged  products,  defective  products,
product complaints and/or warranty claims.

2.

Return Authorization Process

Prior to returning any Capricor product for credit consideration or product replacement, Distributor
must  request  pre-approval  for  the  return  by  contacting  Capricor’s  Customer  Service  and
completing the RGA Form.

To receive an RGA, Distributor must provide all of the following information on the RGA form: (a)
Distributor name; (b) lot number; (c) quantity of each item to be returned; (d) invoice number and
(if available) purchase order number; and (e) reason for return.

Upon receipt of a complete RGA form, Customer Service will issue an RGA, which Distributor can
use to return the goods, following the procedure in Section 3 (Return Location) below.

3.

Return Location

After  receiving  a  completed  RGA  from  Distributor,  Capricor  will  validate  that  all  required
information  has  been  provided  and  that  all  conditions  for  return  of  goods  have  been  met.  Upon
validation, Customer Service will confirm to Distributor that the RGA has been authorized. Within
five (5) business days of receiving RGA authorization, Distributor should return the approved units
(and only the approved units) to Capricor via prepaid freight to the following address:

_____________________________________________________________________________________

 All returned products must be accompanied with the RGA Form in its proper protective packaging
and the RGA Number must be written on outside of the box used to return the shipment.

EXHIBIT E

NONDISCLOSURE AGREEMENT

SUBSIDIARIES OF THE REGISTRANT

Exhibit 21.1

LEGAL NAME
Capricor, Inc.

JURISDICTION OF ORGANIZATION

  Delaware

    
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Stockholders of Capricor Therapeutics, Inc. and Subsidiary
San Diego, California

We consent to the incorporation by reference in the Registration Statements of Capricor Therapeutics, Inc. on Form S-8 (File Nos. 333-
152283,  333-175727,  333-194317,  333-215510,  333-239241,  333-253083,  and  333-262826),  Form  S-3  (File  Nos.  333-161339,  333-
165167, 333- 207149, 333-212017, 333-219188, 333-227955, 333-238088, and 333-254363), and Form S-1 (File No. 333-235358) of
our report dated March 11, 2022, relating to the consolidated financial statements, appearing in this Annual Report on Form 10-K.

Exhibit 23.1

/s/ Rose, Snyder & Jacobs LLP
Rose, Snyder & Jacobs LLP
Encino, California

March 11, 2022

Exhibit 31.1

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER

I, Linda Marbán, Ph.D., certify that:

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

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

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

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

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our
supervision, to ensure that material information relating to the registrant, including its 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.

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: March 11, 2022

/s/ Linda Marbán, Ph.D.
Name: Linda Marbán, Ph.D.
Title: Chief Executive Officer and Principal Executive Officer

Exhibit 31.2

CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER

I, Anthony J. Bergmann, certify that:

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

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

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

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

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our
supervision, to ensure that material information relating to the registrant, including its 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.

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: March 11, 2022

/s/ Anthony J. Bergmann
Name: Anthony J. Bergmann
Title: Chief Financial Officer and Principal Financial Officer

 
 
 
CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER
PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 32.1

Pursuant to 18 U.S.C. § 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, Linda Marbán, Ph.D., the

Principal Executive Officer of Capricor Therapeutics, Inc. (the “Company”), hereby certifies, to her knowledge, that:

(1) the Annual Report on Form 10-K of the Company for the period ended December 31, 2021 (the “Report”) fully complies with

the requirements of Section 13(a) or Section 15(d), as applicable, 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 and results of operations

of the Company for the period covered by the Report.

Date: March 11, 2022

/s/ Linda Marbán, Ph.D.
Name: Linda Marbán, Ph.D.
Title: Chief Executive Officer and Principal Executive Officer

 
 
 
CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER
PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 32.2

Pursuant to 18 U.S.C. § 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, Anthony J. Bergmann, the

Principal Financial Officer of Capricor Therapeutics, Inc. (the “Company”), hereby certifies, to his knowledge, that:

(1) the Annual Report on Form 10-K of the Company for the period ended December 31, 2021 (the “Report”) fully complies with

the requirements of Section 13(a) or Section 15(d), as applicable, 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 and results of operations

of the Company for the period covered by the Report.

Date: March 11, 2022

/s/ Anthony J. Bergmann
Name: Anthony J. Bergmann
Title: Chief Financial Officer and Principal Financial Officer