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Entera Bio Ltd.

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FY2019 Annual Report · Entera Bio Ltd.
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

 (Mark One)

FORM 20-F

☐

☒

☐

☐

REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the fiscal year ended December 31, 2019

OR

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the transition period from  ___ to ___ .

OR

SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
Date of event requiring this shell company report ___ 

OR

Commission file number: 001-38556

ENTERA BIO LTD.
(Exact name of Registrant as specified in its charter)

State of Israel
(Jurisdiction of incorporation or organization)

Mr. Adam Gridley, Chief Executive Officer
Kiryat Hadassah
Minrav Building - Fifth Floor
Jerusalem, Israel
Tel: +972-2-532-7151

 (Name, Telephone E-mail and/or Facsimile number and Address of Company Contact Person)

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

Title of each class
Ordinary Shares, par value of NIS 0.0000769
Warrants,  each  warrant  exercisable  for  0.5  shares  of
Ordinary  Shares  at  an  exercise  price  of  $5.85  per
Ordinary Share.

Trading Symbol

ENTX
ENTXW

Name of each exchange on which registered
NASDAQ Capital Market
NASDAQ Capital Market

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

Securities for which there is a reporting obligation pursuant to Section 15(d) of the Act: None

Indicate the number of outstanding shares of each of the issuer's classes of capital or common stock as of the close of the period
covered by the annual report.

18,202,237 Ordinary Shares, par value NIS 0.0000769 per share.

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

If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to
Section 13 or 15(d) of the Securities Exchange Act of 1934.

☐ Yes  ☒ 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

☒ Yes  ☐ No

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted
pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that
the registrant was required to submit and post such files).

☒ Yes  ☐ No

Indicate  by  check  mark  whether  the  registrant  is  a  large  accelerated  filer,  an  accelerated  filer,  a  non-accelerated  filer  or  an
emerging growth company (as defined in Rule 12b-2 of the Act).

Large Accelerated Filer ☐

Accelerated Filer ☐

Non-Accelerated Filer ☒
Emerging growth company ☒

Indicate  by  check  mark  which  basis  of  accounting  the  registrant  has  used  to  prepare  the  financial  statements  included  in  this
filing:

U.S. GAAP ☐

International Financial Reporting Standards as
issued by the
International Accounting Standards Board ☒

Other ☐

If  “Other”  has  been  checked  in  response  to  the  previous  question,  indicate  by  check  mark  which  financial  statement  item  the
registrant has elected to follow.

If  this  is  an  annual  report,  indicate  by  check  mark  whether  the  registrant  is  a  shell  company  (as  defined  in  Rule  12b-2  of  the
Exchange Act).

Item 17 ☐  Item 18 ☐

☐ Yes  ☒ No

2

 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
Item Number

Title

PART ONE

TABLE OF CONTENTS

Item 1
Item 2
Item 3
Item 4
Item 4A
Item 5
Item 6
Item 7
Item 8
Item 9
Item 10
Item 11
Item 12

PART TWO

Item 13
Item 14
Item 15
Item 16A
Item 16B
Item 16C
Item 16D
Item 16E
Item 16F
Item 16G
Item 16H

PART THREE

Item 17
Item 18
Item 19

Identity of Directors, Senior Management and Advisers
Offer Statistics and Expected Timetable
Key Information
Information on the Company
Unresolved Staff Comments
Operating and Financial Review and Prospects
Directors, Senior Management and Employees
Major Shareholders and Related Party Transactions
Financial Information
The Offer and Listing
Additional Information
Quantitative and Qualitative Disclosures About Market Risk
Description of Securities Other than Equity Securities

Defaults, Dividend Arrearages and Delinquencies
Material Modifications to the Rights of Security Holders and Use of Proceeds
Controls and Procedures
Audit Committee Financial Expert
Code of Ethics
Principal Accountant Fees and Services
Exemptions from the Listing Standards for Audit Committees
Purchases of Equity Securities by the Issuer and Affiliated Purchasers
Change in Registrant’s Certifying Accountant
Corporate Governance
Mine Safety Disclosure

Financial Statements
Financial Statements
Exhibits

3

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150
150
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150
150
155

156
156
157

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Unless otherwise indicated, all references to the “Company,” “we,” “us,” “our” and “Entera” refer to Entera Bio Ltd. and its

wholly owned subsidiary, Entera Bio Inc., a Delaware corporation, unless the context otherwise requires.

DEFINITIONS

References to the “Companies Law” are to Israel’s Companies Law, 5759-1999, as currently amended;

References to the “Exchange Act” are to the Securities Exchange Act of 1934, as amended;

References to the “FDA” are to the United States Food and Drug Administration;

References to “Nasdaq” are to the Nasdaq Capital Market;

References to “Ordinary Shares” are to our ordinary shares, par value of NIS 0.0000769 per share;

References to “IPO Warrants” are to our warrants listed on the Nasdaq under the symbol ENTXW;

Reference to “Investor Warrants” are to our unregistered warrants issued in connection with our Private Placement (as defined

below in Item 10.C “Material Contracts—Investor Warrants”);

References to the “SEC” are to the United States Securities and Exchange Commission;

References to the “Securities Act” are to the Securities Act of 1933, as amended; and

References to “U.S. dollars” and “$” are to currency of the United States of America, “euro” or “€” are to the Euro, the legal

currency of certain countries of the European Union and references to “NIS” are to new Israeli shekels.

We do not endorse or adopt any third-party research or forecast firms’ statements or reports referred to in this Annual Report
and assume no responsibility for the contents or opinions represented in such statements or reports, nor for the updating of any
information contained therein.

PRESENTATION OF FINANCIAL INFORMATION

We  report  under  International  Financial  Reporting  Standards,  or  IFRS,  as  issued  by  the  International  Accounting  Standards
Board, or the IASB. None of the financial statements were prepared in accordance with generally accepted accounting principles
in  the  United  States.  We  present  our  financial  statements  in  U.S.  dollars.  We  have  made  rounding  adjustments  to  some  of  the
figures included in this Annual Report. Accordingly, numerical figures shown as totals in some tables may not be an arithmetic
aggregation of the figures that precede them.

Items included in our financial statements are measured using the currency of the primary economic environment in which we
operate,  the  U.S.  dollar,  or  the  Functional  Currency.  Our  financial  statements  and  other  financial  information  included  in  this
Annual Report are presented in U.S. dollars unless otherwise noted. See Note 2 of our audited consolidated financial statements
for the year ended December 31, 2019, included elsewhere in this Annual Report.

USE OF TRADEMARKS

“Entera  Bio,”  “Enterabio,”  “Entera,”  the  EnteraBio  logo  and  other  trademarks,  trade  names  or  service  marks  of  Entera
appearing in this Annual Report are the property of Entera. This Form 20-F also contains trade names, trademarks and service
marks of others, which are the property of their respective owners. We do not intend our use or display of other companies’ trade
names, trademarks or service marks to imply a relationship with, or endorsement or sponsorship of us by, these other companies.
Solely for the convenience of the reader, we only use the ® symbol the first time any federal or trade name is mentioned. Each
trademark or tradename of any other company appearing in this Annual Report is, to our knowledge, owned by such company.

4

 
 
 
 
SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS

Various  statements  in  this  report  are  “forward-looking  statements”  within  the  meaning  of  the  Private  Securities  Litigation
Reform  Act  of  1995  and  other  U.S.  Federal  securities  laws. In  addition,  historic  results  of  scientific  research  and  clinical  and
preclinical  trials  do  not  guarantee  that  the  conclusions  of  future  research  or  trials  would  not  be  different,  and  historic  results
referred to in this Annual Report may be interpreted differently in light of additional research and clinical and preclinical trials
results.  Forward-looking  statements  include  all  statements  that  are  not  historical  facts.  We  have  based  these  forward-looking
statements largely on our management’s current expectations and future events and financial trends that we believe may affect
our  financial  condition,  results  of  operations,  business  strategy  and  financial  needs.  Forward-looking  statements  involve
substantial risks and uncertainties. All statements, other than statements of historical facts, included in this report regarding our
strategy, future operations, future financial position, projected costs, prospects, plans and objectives of management are forward-
looking statements. These statements are subject to risks and uncertainties and are based on information currently available to our
management.  Words  such  as,  but  not  limited  to,  “anticipate,”  “believe,”  “contemplates,”  “continue,”  “could,”  “design,”
“estimate,”  “expect,”  “intend,”  “likely,”  “may,”  “ongoing,”  “plan,”  “potential,”  “predict,”  “project,”  “will,”  “would,”  “seek,”
“should,”  “target,”  or  the  negative  of  these  terms  and  similar  expressions  or  words,  identify  forward-looking  statements.  The
events  and  circumstances  reflected  in  our  forward-looking  statements  may  not  occur  and  actual  results  could  differ  materially
from those projected in our forward-looking statements. Meaningful factors which could cause actual results to differ include, but
are not limited to:

•

•

•

•

•

•

•

•

•

•

•

•

•

•

the scope, progress and costs of developing our product candidates such as EB613 for Osteoporosis and EB 612 for Hypoparathyroidism;

the accuracy of our estimates regarding expenses, capital requirements, the sufficiency of our cash resources and the need for additional financing;

our ability to raise additional funds on commercially reasonable terms;

our ability to develop, advance product candidates into, and successfully complete, clinical studies such as our ongoing Phase 2 clinical trial of
EB613 in osteoporosis;

our reliance on third parties to conduct our clinical trials and on third-party suppliers to supply or produce our product candidates;

our expectations regarding licensing, business transactions and strategic collaborations;

our  operation  as  a  development  stage  company  with  limited  operating  history  and  a  history  of  operating  losses  and  our  ability  to  fund  our
operations going forward;

our ability to continue as a going concern absent access to sources of liquidity;

our interpretation of FDA feedback and guidance and how such guidance may impact our clinical development plans, specifically our ability to
utilize the 505(b)(2) pathway for the development and potential approval of EB613 and any other product candidates we may develop;

our ability to obtain and maintain regulatory approval for any of our product candidates;

our competitive position, especially with respect to Forteo® and other products on the market or in development for the treatment of osteoporosis;

our ability to establish and maintain development and commercialization collaborations;

any potential commercial launch of current or future product candidates, and the timing, cost or other aspects of such commercialization;

our ability to manufacture and supply sufficient amounts of material to support our clinical trials and any potential future commercial requirements;

5

 
•

•

•

•

•

•

•

•

•

•

our ability to use and expand our drug delivery technology to additional product candidates;

the  safety  and  efficacy  of  therapeutics  marketed  by  competitors  that  are  targeted  toward  indications  for  which  we  are  developing  product
candidates;

the size of any market we may target and the adoption of our product candidates, if approved, by physicians and patients;

our  ability  to  obtain,  maintain  and  protect  our  intellectual  property  and  operate  our  business  without  infringing  misappropriating  or  otherwise
violating any intellectual property rights of others;

our ability to retain key personnel and recruit additional qualified personnel;

the possibility that competing products or technologies may make any product candidates we may develop and commercialize or our oral delivery
technology obsolete;

the pricing and reimbursement of our product candidates, if approved;

our ability to develop a sales, marketing and distribution infrastructure, if any;

our ability to manage growth; and

the duration and severity of the recent coronavirus (COVID-19) outbreak, the actions that may be required to contain the Coronavirus or treat its
impact, and its impact on our operations and workforce, including our research and development and clinical trials.1

All written and verbal forward-looking statements attributable to us or any person acting on our behalf are expressly qualified
in their entirety by the cautionary statements contained or referred to in this section. We caution investors not to rely too heavily
on the forward-looking statements we make or that are made on our behalf. Except as required by law, we are under no duty, and
expressly  disclaim  any  obligation,  to  update  or  revise  publicly  any  forward-looking  statements,  whether  as  a  result  of  new
information, future events or otherwise. You are advised, however, to consult any further disclosures we make on related subjects
in any annual, quarterly or current reports that we may file with the Securities and Exchange Commission.

We  encourage  you  to  read  the  discussion  and  analysis  of  our  financial  condition  and  our  consolidated  financial  statements
contained in this Annual Report. We also encourage you to read Item 3.D of Part 1 of this Annual Report, entitled “Risk Factors,”
and  Item  5.A  of  Part  1  of  this  Annual  Report,  entitled  “Operating  and  Financial  Review  and  Prospects”  for  a  more  complete
discussion of the risks and uncertainties associated with our business. In addition to the risks described above and in Items 3.D
and 5.A of this report, other unknown or unpredictable factors also could affect our results. There can be no assurance that the
actual results or developments anticipated by us will be realized or, even if substantially realized, that they will have the expected
consequences  to,  or  effects  on,  us.  Therefore,  no  assurance  can  be  given  that  the  outcomes  stated  in  such  forward-looking
statements and estimates will be achieved.

6

 
 
PART ONE

ITEM 1.          IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS

Not applicable.

 ITEM 2.         OFFER STATISTICS AND EXPECTED TIMETABLE

Not applicable.

ITEM 3.          KEY INFORMATION

3.A.          Selected Financial Data

Our historical consolidated financial statements are prepared in accordance with IFRS and are presented in U.S. dollars. The
selected historical consolidated financial information for the years ended December 31, 2019, 2018 and 2017 and the selected
statements  of  financial  position  data  as  of  December  31,  2019  and  2018  have  been  derived  from,  and  should  be  read  in
conjunction with, the audited consolidated financial statements of Entera Bio Ltd. and notes thereto appearing elsewhere in this
Annual  Report.  The  selected  historical  consolidated  financial  position  data  as  of  December  31,  2017  and  2016  and  financial
information  for  the  year  ended  December  31,  2016  has  been  derived  from  our  audited  consolidated  financial  statements  not
included in this Annual Report.

On January 1, 2019 we adopted IFRS 16. Consequently, financial information for dates and periods before January 1, 2019
was not updated and the disclosures required under the new standard are not provided. In addition, we adopted the amendment to
IAS 1, financial information was updated for dates and periods before January 1, 2019. Accordingly, we classified in comparable
periods the relevant financial liabilities as current liabilities.

The information presented below is qualified by the more detailed historical consolidated financial statements set forth in this
Annual  Report,  and  should  be  read  in  conjunction  with  those  consolidated  financial  statements,  the  notes  thereto  and  the
discussion under “Item 5–Operating and Financial Review and Prospects” included elsewhere in this Annual Report.

We have not included selected historical consolidated financial data for the year ended December 31, 2015 in the table below
as  we  qualify  as  an  emerging  growth  company  under  the  Jumpstart  Our  Business  Startups  Act  of  2012,  or  the  JOBS  Act
(“Emerging Growth Company”), and we make use of an accommodation for reduced reporting.

7

 
 
 
 
 
 
Consolidated Statements of Comprehensive Loss Data

Consolidated statements of comprehensive loss:
Revenue
Cost of revenue
Research and development expenses, net
General and administrative expenses

Total operating loss

Financial income:
Income from change in fair value of financial liabilities at fair value through
profit or loss
Other financial expenses (income), net
Financial income, net
Net comprehensive loss
Loss per ordinary share(1)
Basic
Diluted
Weighted average number of Ordinary Shares used in computing basic loss per

ordinary share(1)

Weighted average number of Ordinary Shares used in computing diluted loss per

ordinary share(1)

Year Ended December 31,

2019

2018

2017

2016

(In thousands, except shares and per share data)

 $

 $

 $

 $
 $

236 
210 
7,199 
4,281 
11,454 

(743)
84 
(659)
10,795 

0.89 
0.89 

 $

 $

 $

 $
 $

500 
- 
8,518 
2,843 
10,861 

 $

(523)   
(34)   
(557)   
 $

10,304 

1.30 
1.31 

 $
 $

- 
- 
2,768 
8,575 
11,343 

 $

(251)   
105 
(146)   
 $

11,197 

2.49 
2.49 

 $
 $

- 
- 
2,648 
2,719 
5,367 

(4,311)
143 
(4,168)
1,199 

0.27 
0.78 

12,146,729 

7,955,447 

4,490,720 

4,473,170 

12,146,729 

7,983,402 

4,490,720 

6, 756,360 

(1) Basic and diluted loss per Ordinary Share and basic and diluted weighted average number of Ordinary Shares in 2017 and
2016 were retroactively adjusted due to Ordinary Shares split of 1 for 130. Basic and diluted loss per Ordinary Share in 2019
and  2017  are  the  same  because  the  financial  instruments  as  described  in  the  financial  statements  were  excluded  from  the
calculation  since  their  effect  was  anti-dilutive.  See  Note  15  of  our  consolidated  financial  statements  for  the  year  ended
December 31, 2019, included elsewhere in this Annual Report for further details on the calculation of basic and diluted loss
per ordinary share.

8

 
 
 
   
   
   
 
 
 
   
   
   
     
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
    
   
   
 
  
  
  
  
  
  
  
  
    
   
   
 
  
  
  
  
  
  
  
  
 
Consolidated Statements of Financial Position Data:

2019

2018

2017

2016

 As of December 31,

(In thousands)

Consolidated statements of financial position data:
Cash and cash equivalents
Short-term bank deposits
Restricted deposits
Accounts receivable
Other current assets
Total current assets
Property and equipment
Right of use assets
Intangible assets

15,185 
- 
- 
278 
173 
15,636 
202 
260 
605 

7,506 
4,015 
- 
725 
220 
12,466 
224 
- 
651 

11,746     
-     
-     
-     
671     
12,417     
207     
-     
654     

Total assets

 $

16,703 

 $

13,341 

 $

13,278    $

Accounts payable-Trade and other
Lease liabilities
Contract liabilities
Convertible Loans
Preferred shares
Warrants to purchase Ordinary Shares 
and preferred shares
Total current liabilities 
Liability to issue preferred shares and warrants
Lease liabilities
Severance pay obligations, net
Total non-current liabilities
Total liabilities

Shareholders’ equity (Capital deficiency)
Working capital(1)

1,704 
177 
267 
- 
- 

2,444 
4,592 
- 
122 
70 
192 
4,784 

11,919 

11,044 

 $

 $

 $

1,563 

2,020     

225 
- 
- 

1,372 
3,160 
- 
- 
65 
65 
3,225 

10,116 

9,306 

 $

 $

 $

-     
3,893     
33,455     

5,398     
44,766     
-     
-     
70     
70     
44,836    $

(31,558)   $

(32,349)   $

 $

 $

 $

 4,163 
- 
1,075 
- 
 195 
 5,433 
 199 
- 
 654 

 6,286 

657 

- 
14,720 
 11,031 

4,800 
 31,208 
273 
- 
 51 
324 
 31,532 

 (25,246) 

 (25,775) 

(1) Working capital is defined as total current assets minus total current liabilities.

3.B.          Capitalization and Indebtedness

Not applicable.

3.C.          Reasons For the Offer and Use of Proceeds

Not applicable.

3.D.          Risk Factors

Any  investment  in  our  securities  involves  a  high  degree  of  risk.  You  should  consider  carefully  the  following  factors  and  all
other  information  contained  in  this  Annual  Report  before  you  make  a  decision  to  invest  in  our  Ordinary  Shares  and  IPO
Warrants.  If  any  of  the  negative  events  referred  to  below  occur,  our  business,  prospects,  financial  condition  and  results  of
operations could be materially and adversely affected. In any such case, the trading price of our Ordinary Shares could decline,
and you could lose all or part of your investment.

9

 
 
 
 
 
   
   
     
 
 
 
 
   
   
     
       
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
      
  
 
  
  
  
  
  
      
  
  
  
  
  
  
  
  
      
  
  
  
  
  
  
  
  
  
  
 
  
      
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
 
 
 
 
 
Risks Related to Our Financial Position

We have incurred significant losses since our inception and anticipate that we will continue to incur substantial losses for the
next several years.

We have incurred net losses in each year since our inception, including net losses of $10.8 million in 2019 and $10.3 million
in 2018. As of December 31, 2019 we had an accumulated deficit of $62.9 million. We expect to continue to incur substantial
losses for the next several years, and we expect these losses to increase as we continue our development of and potentially seek
regulatory  approval  for,  EB613  and  EB612  and  potentially  develop  future  product  candidates.  In  addition,  if  we  receive
regulatory approval to market EB613 or any of our other current or future product candidates, we will incur additional losses as
we scale-up manufacturing and potentially prepare to commercialize any approved products. We anticipate that our net losses and
accumulated  deficit  for  the  next  several  years  will  be  significant  as  we  conduct  our  planned  operations.  Given  our  current
development plans, we anticipate that our existing cash and cash equivalents and will be sufficient to fund our operations into  the
second quarter of 2021. Accordingly, these factors, among others, raise substantial doubt about our ability to continue as a going
concern. Because of the numerous risks and uncertainties associated with the development and commercialization of our product
candidates, we are unable to accurately predict the timing or amount of the development and clinical expenses or when, or if we
will  be  able  to  achieve,  or  maintain,  profitability.  In  addition,  our  expenses  could  increase  if  we  are  required  by  the  FDA  or
comparable  foreign  regulatory  authorities  to  perform  preclinical  or  clinical  studies  or  trials  in  addition  to  those  currently
expected, or if there are any delays in completing our clinical trials or the development and potential commercialization of EB613
or  any  other  product  candidates.  The  amount  of  our  future  net  losses  will  depend,  in  part,  on  the  amount  and  timing  of  our
expenses, our ability to generate revenue and our ability to raise additional capital. These net losses have had, and will continue
to have, an adverse effect on our stockholders’ equity and working capital.

Management has performed an analysis of our ability to continue as a going concern. In addition, our independent registered
public accounting firm has raised substantial doubt as to our ability to continue as a going concern. 

Based  on  its  assessment,  management  has  raised  substantial  doubt  about  our  ability  to  continue  as  a  going  concern.  In
addition, our independent registered public accounting firm expressed substantial doubt as to our ability to continue as a going
concern in their report accompanying our audited consolidated financial statements. As of March 15, 2020, we had cash and cash
equivalents  of  approximately  $13.7  million.  Our  ability  to  continue  as  a  going  concern  will  depend  on  our  ability  to  obtain
additional  financing.  Management  is  in  the  process  of  evaluating  various  financing  alternatives  in  the  public  or  private  equity
markets,  debt  financings,  government  grants  or  through  license  of  the  company’s  technology  to  additional  external  parties
through partnerships or research collaborations as the Company will need to finance future research and development activities
and general and administrative expenses through fund raising. A going concern opinion could impair our ability to finance our
operations  through  public  or  private  equity  offerings  or  debt  financings,  or  a  combination  of  one  or  more  of  these  funding
sources. Any additional equity or debt financing could be extremely dilutive to our current shareholders. Additional capital may
not  be  available  on  reasonable  terms,  or  at  all,  and  we  may  be  required  to  terminate  or  significantly  curtail  our  operations,  or
enter into arrangements  with  collaborative  partners  or  others  that  may  require  us  to  relinquish  rights  to  certain  aspects  of  our
product candidates, or potential markets that we would not otherwise relinquish. If we are unable to obtain capital, our business,
including our ability  to  conduct  studies  and  develop  our  product  candidates,  would be jeopardized and we may not be able to
continue operations.

Due to our limited resources and access to capital, we must and have in the past decided to prioritize development of certain
product candidates; these decisions may prove to have been wrong and may adversely affect our revenues.

Because we have limited resources and access to capital to fund our operations, we must decide which product candidates to
pursue and the amount of resources to allocate to each. As such, we are currently primarily focused on the development of EB613
and  EB612 for the treatment  of  osteoporosis  and  hypoparathyroidism,  respectively. Our decisions concerning the allocation of
research,  collaboration,  management  and  financial  resources  toward  particular  compounds,  product  candidates  or  therapeutic
areas may not lead to the development of viable commercial products and may divert resources away from better opportunities.
Similarly, our current or potential decisions to delay, terminate or collaborate with third parties with respect to certain product
development  programs  may  also  be  sub-optimal  and  could  cause  us  to  miss  valuable  opportunities.  If  we  make  incorrect
determinations regarding the market potential of our product candidates or misread trends in the biopharmaceutical industry, our
business, financial condition and results of operations could be materially adversely affected.

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We  will  require  substantial  additional  funding,  which  may  not  be  available  to  us  on  acceptable  terms,  or  at  all,  and,  if  not
available, may require us to delay, reduce or cease our product development activities and operations.

We  are  currently  advancing  our  lead  product  candidate  EB613  through  clinical  development.  Developing  therapeutics,
including conducting preclinical studies and clinical trials, is expensive. We will require substantial additional capital in order to
complete  filings  with  the  regulatory  agencies  including  the  FDA  and  European  Medicines  Agency,  or  the  EMA,  secure
commercial  manufacturing  supply  for  and  commercialize  EB613  and  conduct  the  research  and  development  and  clinical  and
regulatory  activities  necessary  to  bring  other  product  candidates  to  market.  If  the  FDA  or  comparable  foreign  regulatory
authorities  require  that  we  perform  additional  preclinical  studies  or  clinical  trials  at  any  point,  our  expenses  would  further
increase beyond what we currently expect, and the anticipated timing of any future clinical development activities and potential
regulatory approvals may be delayed depending upon our allocation of resources and available funding. The recent outbreak of
the coronavirus known as COVID-19 has significantly disrupted world financial markets and may reduce opportunities for us to
seek out additional funding. Additional funds may not be available when we need them on terms that are acceptable to us, or at
all. If adequate funds are not available to us on a timely basis, or on acceptable terms, we may be required to delay, limit, reduce
or terminate preclinical studies, clinical trials or other development activities for one or more of our product candidates or delay,
limit,  reduce  or  terminate  our  establishment  of  manufacturing,  sales  and  marketing  capabilities  or  other  activities  that  may  be
necessary to commercialize our product candidates.

We expect that we would need to raise additional funds to support the execution of our long-term growth strategy, including
for a potential Phase 3 trial comparing EB613 with Forteo®, additional non-clinical studies for EB613, and further development
of  our  technology  platform  and  product  pipeline.  We  can  provide  no  assurance  that  additional  funding  will  be  available  on  a
timely basis, on terms acceptable to us, or at all. As a result of our Private Placement (as defined below in Item 7.B “Item 7.B.
Related  Party  Transactions—Private  Placement”)  in  2019,  some  investors  have  one-year  preemptive  rights  to  participate  in
subsequent financing rounds, subject to certain conditions, which may delay or frustrate our ability to raising additional funding.
Because successful development of our product candidates is uncertain, we are unable to estimate the actual amount of financing
we  will  require  to  complete  research  and  development  and  to  commercialize  our  product  candidates.  We  may  also  require
additional financing if we are forced to delay and curtail our research activities and clinical trials due to the impact of COVID-19.
The amount and timing of our funding requirements will depend on many factors, including but not limited to:

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the number and characteristics of product candidates that we pursue;

the scope, progress, timing, cost and results of research, preclinical development, and clinical trials;

the costs, timing and outcome of seeking and obtaining approvals from the FDA, EMA or other regulatory agencies;

the costs associated with manufacturing our product candidates and establishing sales, marketing, and distribution capabilities;

the costs associated with obtaining, maintaining, expanding, defending and enforcing the scope of our intellectual property portfolio, including the
amount and timing of any payments we may be required to make in connection with the licensing, filing, defense and enforcement of any patents
or other intellectual property rights;

the extent to which we acquire or in-license other products or technologies;

the economic and other terms, timing of and success of any collaboration, licensing, or other arrangements into which we entered or may enter in
the future, including the timing of achievement of milestones and receipt of any milestone or royalty payments under these agreements;

our need and ability to hire additional management, scientific, and medical personnel;

the effect of competing products that may limit market penetration of our product candidates;

the amount and timing of revenues, if any, we receive from commercial sales of any product candidates for which we receive marketing approval
in the future;

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our need to implement additional internal systems and infrastructure, including financial and reporting systems to support our current operations as
a public company; and

the impact of COVID-19, once known, on our clinical trials, regulatory timelines, business operations and financial stability.

Many  of  these  factors  are  outside  of  our  control.  Based  upon  our  currently  expected  level  of  operating  expenditures,  we
believe that we will be able to fund our operations into the second quarter of 2021. Our expectations are based on management’s
current  assumptions,  clinical  development  plans  and  regulatory  submission  timelines,  which  may  prove  to  be  wrong,  and  we
could spend our available financial resources much faster than we currently expect. This period could be shortened if there are
any  unanticipated  increases  in  spending  on  development  programs  or  other  unanticipated  increases  in  spending  related  to
circumstances  outside  of  our  control,  including,  without  limitation,  costs  associated  with  litigation  or  other  legal  proceedings,
hiring of additional consultants and personnel or procurement of additional raw materials. Our existing cash and cash equivalents
will  not  be  sufficient  to  obtain  regulatory  approval  for  any  of  our  product  candidates.  Accordingly,  we  continue  to  require
substantial additional capital. In order to fund our future capital needs, we may seek additional funding through equity or debt
financings, development partnering arrangements, lines of credit or other sources. These conditions raise substantial doubt about
our ability to continue as a going concern, and we will be required to raise additional funds, seek alternative means of financial
support, or both, in order to continue operations. The accompanying financial statements have been prepared assuming that we
will continue as a going concern and do not include adjustments that might result from the outcome of this uncertainty. If we are
unable to raise the requisite funds, we will need to curtail or cease operations.

Our fundraising efforts in the future to secure additional financing will divert our management from our day-to-day activities,
which may adversely affect our ability to develop and commercialize our product candidates. In addition, we cannot guarantee
that  future  financing  will  be  available  in  sufficient  amounts  or  on  terms  acceptable  to  us,  if  at  all.  If  we  are  unable  to  raise
additional  capital  when  required  or  on  acceptable  terms,  we  may  be  required  to  significantly  delay,  reduce  or  discontinue  the
development or commercialization of one or more of our product candidates or curtail our operations, which will have an adverse
effect on our business, operating results and prospects.

We have a limited operating history and no history of commercializing pharmaceutical products, which may make it difficult
to  evaluate  the  prospects  for  our  future  viability  and  making  an  investment  in  our  common  stock  unsuitable  for  many
investors.

We began operations in 2010. Our operations to date have been limited to financing and staffing our company, developing our
drug  delivery  technology  and  developing  our  product  candidates.  We  have  not  yet  demonstrated  an  ability  successfully  to
complete a large-scale, pivotal clinical trial, obtain marketing approval, manufacture a commercial scale product or conduct sales
and marketing activities necessary for successful product commercialization. Consequently, predictions about our future success
or  viability  may  not  be  as  accurate  as  they  could  be  if  we  had  a  history  of  successfully  developing  and  commercializing
pharmaceutical products.

Raising  additional  capital  may  cause  dilution  to  our  shareholders,  and  these  financings,  or  disputes  with  shareholders  in
connection therewith, may restrict our operations or require us to relinquish substantial rights or result in unanticipated legal
or other costs.

Until  such  time,  if  ever,  as  we  can  generate  substantial  product  revenue,  we  expect  to  finance  our  cash  needs  through  a
combination of public or private equity offerings, debt financings, strategic collaborations and grant funding. We do not have any
committed external sources of funds and we will need to raise additional capital. To the extent that we raise additional capital
through  the  sale  of  equity  or  convertible  debt  securities,  your  ownership  interest  will  be  diluted,  and  the  terms  of  these  new
securities may include liquidation or other preferences that adversely affect your rights as a holder of our Ordinary Shares. Debt
financing,  if  available  at  all,  may  involve  agreements  that  include  covenants  limiting  or  restricting  our  ability  to  take  specific
actions  such  as  incurring  additional  debt,  making  capital  expenditures,  or  declaring  dividends,  and  may  be  secured  by  all  or  a
portion of our assets. Further, we may incur substantial costs in pursuing future capital and/or financing, including investment
banking  fees,  legal  fees,  accounting  fees,  printing  and  distribution  expenses  and  other  costs  and  such  efforts  may  divert  our
management from their day-to-day activities, which may compromise our ability to develop and market our product candidates.
We may also be required to recognize non-cash expenses in connection with certain securities we may issue, such as convertible
notes and warrants, which could cause our operating results to fluctuate on a quarterly basis.

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Shareholders who invested prior to the Company’s initial public offering, or IPO, lenders whose indebtedness converted upon
consummation of the IPO into our Ordinary Shares or shareholders who invested in our January 2018 private placement offering
may  raise  claims  concerning  their  pre-existing  contractual  rights  as  lenders  or  shareholders  or  oppose  actions  taken  by  the
Company with respect to the terms of existing or future  financing  transactions.  Any  such  dispute  could  be  time-consuming  or
costly to the Company or require us to seek alternative financing arrangements.

If we raise additional funds through collaborations, strategic alliances, or licensing arrangements with third parties, we may
have to relinquish valuable rights to our technologies, product candidates, or future revenue streams, or grant licenses on terms
that are not favorable to us. We cannot assure you that we will be able to obtain additional funding if and when necessary. If we
are unable to obtain adequate financing on a timely basis, we could be required to delay, scale back or eliminate one or more of
our development programs or grant rights to develop and market product candidates that we would otherwise prefer to develop
and market ourselves.

Our failure to fulfill all of our registration requirements may cause us to suffer liquidated damages, which may be very costly.

Pursuant to the terms of the registration rights agreement that we entered into with certain investors in our 2019 Private
Placement, we are required to file a registration statement with respect to securities issued and are required to maintain the
effectiveness of such registration statement. The failure to do so could result in the payment of liquidated damages by us in the
event that we do not meet any of the foregoing requirement in an amount equal to 1% per month of the aggregate purchase price
paid in cash by such investors to us. There can be no assurance that we will be able to obtain or maintain the effectiveness of any
registration statement, and therefore there can be no assurance that we will not incur damages with respect to such agreements.

The  requirements  of  being  a  public  company  may  strain  our  resources  and  distract  our  management,  which  could  make  it
difficult to manage our business, particularly after we are no longer an Emerging Growth Company.

As a public company, we are required to comply with various regulatory and reporting requirements, including those required
by the SEC. Complying with these reporting and regulatory requirements are time consuming, result in increased costs to us and
could have a negative effect on our business, results of operations and financial condition.

We are subject to the reporting requirements of the Exchange Act, and the requirements of the Sarbanes-Oxley Act of 2002, as
amended, or the Sarbanes-Oxley Act. These requirements may place a strain on our systems and resources. The Exchange Act
requires  that  we  file  annual  and  current  reports  with  respect  to  our  business  and  financial  condition.  The  Sarbanes-Oxley  Act
requires  that  we  maintain  effective  disclosure  controls  and  procedures  and  internal  control  over  financial  reporting.  We  are
implementing  procedures  and  processes  for  the  purpose  of  addressing  the  standards  and  requirements  applicable  to  public
companies.  Complying  with  these  requirements  is  costly  and  time  consuming.  In  the  event  that  we  are  unable  to  demonstrate
compliance with our obligations as a public company in a timely manner, or are unable to produce timely or accurate financial
statements, we may be subject to sanctions or investigations by regulatory authorities, such as the SEC or Nasdaq, investors may
lose  confidence  in  our  operating  results  and  the  price  of  our  Ordinary  Shares  could  decline.  These  activities  may  divert
management’s  attention  from  other  business  concerns,  which  could  have  a  material  adverse  effect  on  our  business,  financial
condition, results of operations and cash flows.

As  an  Emerging  Growth  Company,  we  may  take  advantage  of  certain  temporary  exemptions  from  various  reporting
requirements including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404
of the Sarbanes-Oxley Act and the rules and regulations of the SEC thereunder. We plan to take advantage of these exemptions
but  we  cannot  guarantee  that  we  will  not  be  required  to  implement  these  requirements  sooner  than  budgeted  or  planned  and
thereby incur unexpected expenses. We will remain an Emerging Growth Company until the earliest of: (a) the last day of our
fiscal year during which we have total annual gross revenues of at least $1.07 billion; (b) the last day of our fiscal year following
the fifth anniversary of the completion of our IPO, specifically, December 31, 2023; (c) the date on which we have, during the
previous three-year period, issued more than $1.0 billion in non-convertible debt; or (d) the date on which we are deemed to be a
large accelerated filer, or Large Accelerated Filer, under the Exchange Act with at least $700 million of equity securities held by
non-affiliates.  We  cannot  predict  or  estimate  the  amount  of  additional  costs  we  may  incur  as  a  result  of  no  longer  being  an
Emerging Growth Company or the timing of such costs.

Our  Ordinary  Shares  and  IPO  Warrants  are  listed  on  Nasdaq.  As  a  public  company  listed  on  Nasdaq,  we  incur  significant
legal, accounting and other expenses. In addition, changing laws, regulations and standards, in the United States or Israel, relating
to corporate governance and public disclosure and other matters, may be implemented in the future, which may increase our legal
and  financial  compliance  costs,  make  some  activities  more  time  consuming  and  divert  management’s  time  and  attention  from
revenue-generating  activities  to  compliance  activities.  If  our  efforts  to  comply  with  new  laws,  regulations  and  standards  differ
from the activities intended by regulatory or governing bodies due to ambiguities related to practice, regulatory authorities may
initiate legal proceedings against us and our business may be harmed. Furthermore, because we are a publicly traded company in
the  United  States  and  subject  to  U.S.  rules  and  regulations  it  is  more  expensive  for  us  to  obtain  director  and  officer  liability

insurance,  and  we  may  be  required  to  accept  reduced  coverage  or  incur  substantially  higher  costs  to  obtain  coverage.  These
factors may also make it more difficult for us to attract and retain qualified members of our board of directors, particularly to
serve on our audit committee, and qualified executive officers.

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Risks Related to Our Business and the Development of Our Product Candidates

All  of  our  product  candidates  are  in  preclinical  or  clinical  development  and  we  have  not  yet  successfully  completed  the
development of any product candidates.

We are a clinical-stage company focused on the development of orally delivered protein therapeutics to treat unmet medical
needs. We were formed in 2009 and have a limited operating history. Since inception we have devoted substantially all of our
resources to the development of our technology platform, the clinical and preclinical advancement of our product candidates, the
creation, licensing and protection of related intellectual property rights and the provision of general and administrative support
for these operations. We have not yet obtained regulatory approval for any product candidates in any jurisdiction or generated any
revenues from product sales. If any of our current or future product candidates fails in clinical trials or preclinical development,
or does not gain regulatory approval, or if our product candidates following regulatory approval, if any, do not achieve market
acceptance, we may never become profitable or sustain profitability.

We commenced our first clinical trials with our oral PTH candidates in Osteoporosis and Hypoparathyroidism, and we have a
limited operating history of developing products upon which you can evaluate our business and prospects. In addition, our current
ongoing  clinical  trial  for  EB613  for  Osteoporosis  is  the  largest  clinical  trial  we  have  conducted  to  date  and  we  have  never
conducted  clinical  trials  of  a  size  required  for  regulatory  approvals.  Furthermore,  we  have  not  yet  demonstrated  an  ability  to
successfully overcome many of the risks and uncertainties frequently encountered by companies in rapidly evolving fields, such
as the oral delivery of protein therapeutics.

To  become  and  remain  profitable,  we  must  succeed  in  developing  and  commercializing  products  that  generate  significant
market revenues. This will require us to be successful in a range of challenging activities for which we are only in the preliminary
stages, including developing product candidates, completing pre-clinical and clinical trials for such product candidates, obtaining
regulatory  approval  for  them,  and  manufacturing,  marketing  and  selling  those  products  for  which  we  may  obtain  regulatory
approval. We may never succeed in these activities and, even if we do, we may never generate revenue from product sales that is
significant  enough  to  achieve  profitability.  Our  ability  to  generate  future  revenue  from  product  sales  depends  heavily  on  our
success in many areas, including but not limited to:

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complete our ongoing Phase 2 dose-ranging clinical trial for EB613 and any future development efforts for EB613 or other product candidates;

secure additional funding as may be needed to continue the development of EB613 or any other product candidates;

obtain required regulatory and marketing approvals for the manufacturing and commercialization of EB613 and any other product candidates we
may develop;

obtain adequate reimbursement from third-party payors for any product that may be commercialized, if approved;

• manage  our  spending  as  costs  and  expenses  increase  due  to  the  preparation  of  regulatory  filings,  potential  regulatory  approvals,  manufacturing

scale-up and potential commercialization;

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continue to build and maintain our intellectual property portfolio;

recruit and retain qualified executive management and other personnel;

build and maintain appropriate research and development, clinical, sales, manufacturing, financial reporting, distribution and marketing capabilities
on our own or through third parties;

gain broad market acceptance for our product candidates;

develop and maintain successful strategic relationships and collaborations;

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develop  a  sustainable  and  scalable  manufacturing  process  for  any  approved  product  candidates  and  maintaining  supply  and  manufacturing
relationships with third parties that can support clinical development and market demand for our product candidates, if approved;

establish sales, marketing, and distribution capabilities in the United States;

obtain market acceptance for any of our product candidates that receive marketing approval, if any, as viable treatment options;

address any competing technological and market developments;

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

attracting, hiring and retaining qualified personnel.

If  we  are  unsuccessful  in  accomplishing  any  of  these  objectives,  we  may  not  be  able  to  develop  product  candidates,  raise
capital,  expand  our  business  or  continue  our  operations.  Even  if  one  or  more  of  the  product  candidates  that  we  develop  is
approved for commercial sale, we anticipate incurring significant costs associated with commercializing any approved product
candidate.  Because  of  the  numerous  risks  and  uncertainties  with  pharmaceutical  product  development,  we  are  unable  to
accurately predict the timing or amount of increased expenses or when, or if, we will be able to achieve profitability. Even if we
achieve  profitability  in  the  future,  we  may  not  be  able  to  sustain  profitability  in  subsequent  periods.  Our  failure  to  become  or
remain  profitable  would  depress  our  market  value  and  could  impair  our  ability  to  raise  capital,  expand  our  business,  develop
other product candidates, or continue our operations. A decline in the value of our company could also cause you to lose all or
part of your investment.

We depend on enrollment of patients in our clinical trials for our product candidates. If we are unable to enroll an adequate
number  of  volunteers  or  patients  in  our  clinical  trials,  our  research  and  development  efforts  could  be  materially  adversely
affected.

Successful and timely completion of clinical trials will require that we enroll enough volunteers in early studies, or patients
with a specific disease in later trials. Trials may be subject to delays as a result of enrollment taking longer than anticipated or
subject  withdrawal.  Enrollment  depends  on  many  factors,  including  the  size  and  nature  of  the  patient  population,  eligibility
criteria for the trial, the proximity of patients to clinical sites, the design of the clinical protocol, the number of competing clinical
trials,  the  availability  of  drugs  approved  for  the  indication  the  clinical  trial  is  investigating,  and  clinicians’  and  patients’
perceptions as to the potential advantages of the product being studied in relation to other available therapies. Our most advanced
programs,  EB613  and  EB612  may  compete  with  marketed  drugs,  such  as  Forteo  (in  Osteoporosis)  and  Natpara®  (in
hypoparathyroidism), or other clinical trials for drugs in development to treat such conditions. Furthermore, EB612 has orphan
drug designation in the US which means that the potential patient population is limited. These factors may make it difficult for us
to enroll enough subjects to complete our clinical trials in a timely and cost-effective manner. Delays in the completion of any
clinical  trial  of  our  product  candidates  will  increase  our  costs,  slow  down  development  of  our  product  candidates  and  any
potential approvals and delay or potentially jeopardize our ability to commence product sales and generate revenue. In addition,
some of the factors that cause, or lead to, a delay in the commencement or completion of clinical trials may also ultimately lead
to the denial of regulatory approval of our product candidates.

We may not be successful in our efforts to use and expand our drug delivery technology to other product candidates.

A key element of our strategy is to combine our oral drug delivery technology platform with a variety of proteins and large
molecule  active  pharmaceutical  ingredients,  or  APIs,  to  build  a  pipeline  of  product  candidates  and  progress  these  product
candidates  through  clinical  development  for  the  treatment  of  a  variety  of  different  types  of  diseases.  We  intend  to  use  our
technology in combination with known APIs, to validate our platform and potentially minimize risk and development timelines.

Our  initial  product  candidates  combine  our  oral  drug  delivery  technology  with  PTH,  a  hormone  that  has  been  used  in
injectable form for many years for the treatment of osteoporosis and hypoparathyroidism. Our business is substantially dependent
on  our  ability  to  complete  the  development  of,  obtain  regulatory  approval  for,  and  successfully  commercialize  our  oral  PTH
product  candidates  in  a  timely  manner.  If  we  are  unable  to  validate  our  oral  drug  delivery  technology  with  our  PTH  product
candidates, in particular our lead candidate EB613, we may be unsuccessful in leveraging our oral drug delivery technology for
use  with  other  APIs.  In  addition,  we  may  significantly  modify  the  formulation  of  oral  PTH  to  develop  new  formulations  for
applications  in  hypoparathyroidism  and  other  indications.  If  we  are  not  successful  in  optimizing  the  formation  of  our  PTH
product  candidates  for  additional  indications,  or  if  we  are  not  otherwise  able  to  obtain  regulatory  approval  for  them  or
successfully commercialize them, our business and prospects may be severely limited.

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In addition, our technology makes use of synthetically bioengineered ingredients. Although our product candidates utilize a
synthesized PTH molecule with a known mechanism of action, they may cause patients to exhibit safety or immune responses
that  do  not  match  the  biological  effect  of  a  human  protein  produced  by  the  parathyroid  gland.  Such  responses  could  result  in
increased  regulatory  scrutiny,  delays  or  other  impediments  to  our  planned  development  or  the  public  acceptance  and
commercialization of our products. Even if we are successful in expanding our drug delivery technology to other APIs for other
indications, the potential product candidates that we identify may not be suitable for clinical development, to the extent they are
shown  to  have  harmful  side  effects  or  other  characteristics  that  indicate  that  they  are  unlikely  to  be  products  that  will  receive
marketing approval and achieve market acceptance. We may never successfully develop or commercialize our technology with
other APIs, which could limit our business and prospects.

If serious adverse, undesirable or unacceptable side effects are identified during the development of our product candidates,
marketing approval may be delayed or we may need to abandon our development of such product candidates, and if such side
effects are identified following regulatory approval, any approved product label may be limited or we may be subject to other
significant negative consequences.

All  of  our  product  candidates  are  still  in  clinical  or  non-clinical  development  and  although  our  product  candidates  have
undergone or will undergo safety testing, not all adverse effects of drugs can be predicted or anticipated. Unforeseen side effects
from any of our product candidates could be recognized either during clinical development or, if such side effects are rare, after
our product candidates have been approved by regulatory authorities and the approved product has been marketed, resulting in
the exposure of additional patients. While our oral PTH has exhibited no serious drug related adverse events in our clinical trials
to date, the results of future clinical trials may show that our product candidates cause undesirable or unacceptable side effects,
which could interrupt, delay or halt clinical trials, and result in delay of, or failure to obtain, marketing approval from the FDA,
the  EMA  and  other  regulatory  authorities,  or  result  in  marketing  approval  from  the  FDA,  the  EMA  and  other  regulatory
authorities with restrictive label warnings or potential product liability claims. For instance, other PTH products have been issued
with labels that disclose a potential risk of osteosarcoma based on non-clinical studies.

Additionally,  the  FDA  and  foreign  regulatory  agency  regulations  require  that  we  report  certain  information  about  adverse
medical events if our products may have caused or contributed to those adverse events. The timing of our obligation to report
would be triggered by the date on which we become aware of the adverse event as well as the nature of the event. We may fail to
report adverse events we become aware of within the prescribed timeframe. We may also fail to appreciate that we have become
aware of a reportable adverse event, especially if it is not reported to us as an adverse event or if it is an adverse event that is
unexpected or removed in time from the use of our products. If we fail to comply with our reporting obligations, the FDA or a
foreign regulatory agency could take action including criminal prosecution, the imposition of civil monetary penalties or seizure
of our products.

If any of our product candidates receives marketing approval and we or others later identify undesirable or unacceptable side

effects caused by such products:

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regulatory authorities may require us to take these products off the market;

regulatory  authorities  may  require  the  addition  of  labeling  statements,  specific  warnings,  a  contraindication  or  field  alerts  to  physicians  and
pharmacies;

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

we may be subject to limitations on how we may promote the product;

sales of the product may decrease significantly;

we may be subject to litigation or product liability claims; and

our reputation may suffer.

Any of these events could prevent us or any potential collaborators from achieving or maintaining market acceptance of the
affected product or could substantially increase commercialization costs and expenses, which in turn could delay or prevent us
from generating significant revenue from the sale of our products.

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We manage our business and develop our technology with a small number of employees and key consultants, and in the event
of their loss or unavailability we may not be able to grow our business or develop and commercialize our products.

We  currently  depend  upon  the  efforts  and  abilities  of  our  senior  executives,  including  Adam  Gridley  our  Chief  Executive
Officer, Dr. Phillip Schwartz, our President of R&D and Executive Vice President, Hillel Galitzer, our Chief Operating Officer,
and  a  small  number  of  employees  and  key  consultants.  Our  success  depends  upon  the  continued  contributions  of  these  senior
executives, employees and consultants, many of whom have substantial scientific and technical experience with, and have been
instrumental  for,  us  and  our  technology  platform.  Furthermore,  recruiting  and  retaining  new  executive  talent  and  qualified
scientific  personnel  to  perform  future  research  and  development  work  will  be  critical  to  our  success.  Competition  for  skilled
personnel is intense and turnover rates are high, and our ability to attract and retain qualified personnel may be limited. The loss
or unavailability of the services of any of our key employees and consultants for any significant period of time or our inability to
attract and retain qualified skilled personnel could have a material adverse effect on our business, technology, prospects, financial
condition and results of operations. We do not maintain “key man” life insurance policies for any of our employees.

We  expect  to  grow  our  organization,  particularly  in  the  United  States,  specifically  to  supplement  and  expand  our  senior
management,  clinical  development  and  regulatory  capabilities  and  marketing  infrastructure,  and  we  may  experience
difficulties in managing these changes and this growth, which could disrupt our operations.

As  our  clinical  development  and  commercialization  plans  and  strategies  develop,  we  expect  to  supplement  and  expand  our
employee base, particularly in the United States, for clinical development, regulatory, operational, sales, marketing, financial and
other  capabilities  and  with  senior  managers  who  are  either  based  in  the  U.S.  or  who  have  significant  U.S.  public  company
experience.  These  changes  may  result  in  significant  shifting  of  responsibilities  or  replacement  of  key  personnel.  The  need  to
identify,  recruit,  maintain,  motivate  and  integrate  additional  employees  and  senior  members  of  management,  including  senior
executives, is expected to impose significant responsibilities on our senior executives and may divert a disproportionate amount
of their attention away from our day-to-day activities. The addition of such employees and managers may have an impact on the
decisions that we make over time. As a result of these changes, we may cease to be a foreign private issuer, which would require
us to comply with U.S. regulations pertaining to domestic issuers instead.

In conjunction with the addition of these employees and senior members of management, we intend to grow our company.
Due to our limited financial resources and the limited experience of our management team, it is possible that our management,
finance, development personnel, systems and facilities currently in place may not be adequate to support this future growth. We
may not be able to effectively manage the expansion of our operations, which may result in weaknesses in our infrastructure, give
rise  to  operational  errors,  loss  of  business  opportunities,  loss  of  employees  and  reduced  productivity  among  remaining
employees. Our expected growth could require significant expenditures and may divert financial resources from other projects,
such  as  the  development  of  existing  and  additional  product  candidates.  If  we  are  unable  to  effectively  manage  our  expected
growth, our expenses may increase more than expected, our ability to generate or grow revenue could be reduced and we may not
be  able  to  implement  our  strategy.  Our  future  financial  performance  and  our  ability  to  develop  our  product  candidates  and
compete effectively with others in our industry will depend, in part, on our ability to effectively manage any future growth. In
addition, pursuant to both Israeli law and Nasdaq rules, we have appointed independent directors, which may result in a change in
the company’s direction over time, as discussed in further detail in “Item 6.C.—Board Practices—Board of Directors.”

We  are  increasingly  dependent  on  information  technology  systems,  infrastructure  and  data,  and  our  internal  computer
systems, or those of our collaborators, third-party clinical research organizations or other contractors or consultants, may fail
or suffer security breaches, which could result in a material disruption of our product development programs.

We are increasingly dependent upon information technology systems, infrastructure and data. Despite the implementation of
security  measures,  our  internal  computer  systems  and  those  of  our  development  partners,  third-party  clinical  research
organizations,  data  management  organizations  and  other  contractors  and  consultants  are  vulnerable  to  damage  from  service
interruption or destruction, computer viruses, unauthorized access, natural disasters, terrorism, war and telecommunication and
electrical failures. In addition, such systems are subject to compromise from internal threats, such as theft, misuse, unauthorized
access  or  other  improper  actions  by  employees,  third-party  service  providers  and  other  third  parties  with  otherwise  legitimate
access to our systems. Cyber-attacks are increasing in their frequency, sophistication and intensity, and have become increasingly
difficult  to  detect.  Cyber-attacks  could  include  the  deployment  of  harmful  malware,  denial-of  service,  social  engineering  and
other means to affect service reliability and threaten data confidentiality, integrity and availability. It is possible that we may not
be  able  to  anticipate,  detect,  appropriately  react  and  respond  to,  or  implement  effective  preventative  measures  against  all
cybersecurity incidents. Our key business partners face similar risks, and a security breach of their systems could adversely affect
our security posture.

17

 
 
 
 
 
While we have not experienced any such system failure, accident or security breach to date, if such an event were to occur and
cause interruptions in our operations, it could cause damage or destroy assets, compromise business systems, or otherwise result
in  a  material  disruption  of  our  programs  and  business  operations.  Security  breaches  further  pose  a  risk  that  sensitive  data,
including intellectual property, clinical data, trade secrets or personal information may be exposed to unauthorized persons or to
the public, altered or lost. For example, the loss of clinical trial data for any of our product candidates could result in delays in
our  regulatory  approval  efforts  and  significantly  increase  our  costs  to  recover  or  reproduce  the  data.  To  the  extent  that  any
disruption or security breach results in a loss of or damage to our data or applications or other data or applications relating to our
technology  or  product  candidates,  or  inappropriate  disclosure  of  confidential  or  proprietary  information,  we  could  incur
liabilities, damages or damage to our reputation and the further development of our product candidates could be delayed. We do
not currently maintain a cyber insurance policy and therefore the successful assertion of one or more large claims against us in
connection with a breach or other cybersecurity-related matter could materially adversely affect our business, financial condition
and operating results.

We  rely  on  email  and  other  messaging  services  in  connection  with  our  operations.  We  may  be  targeted  by  parties  using
fraudulent spoofing and phishing emails to misappropriate passwords, payment information or other personal information or to
introduce  viruses  through  Trojan  horse  programs  or  otherwise  through  our  networks,  computers,  smartphones,  tablets  or  other
devices. Despite our efforts to mitigate the effectiveness of such malicious email campaigns through a variety of control and non-
electronic checks, spoofing and phishing may damage our business and increase our costs. Any of these events or circumstances
could materially adversely affect our business, financial condition and operating results.

We  may  be  required  to  expend  significant  capital  and  other  resources  to  protect  against,  respond  to,  and  recover  from  any
potential, attempted,  or  existing  cybersecurity incidents.  As  cybersecurity  incidents  continue  to  evolve,  we  may  be  required  to
expend significant additional resources to continue to modify or enhance our protective measures or to investigate and remediate
any  information  security  vulnerabilities.  In  addition,  our  remediation  efforts  may  not  be  successful.  Moreover,  there  could  be
public announcements regarding any cybersecurity incidents and any steps we take to respond to or remediate such incidents, and
if securities analysts or investors perceive these announcements to be negative, it could, among other things, have a substantial
adverse effect on the price of our common stock. There can be no assurance that our efforts will prevent service interruptions, or
identify breaches in our systems, that could adversely affect our business and operations and/or result in the loss of critical or
sensitive  information  or  the  illegal  transfer  of  funds  to  unknown  persons,  which  could  result  in  financial,  legal,  business  or
reputational harm, and may harm our relationships with third parties.

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

We  are  exposed  to  the  risk  of  employee  fraud  or  other  misconduct.  Misconduct  by  employees  could  include  intentional
failures to comply with  the  regulations  of  the  FDA  or foreign  regulators,  failure  to  provide  accurate  information  to  regulatory
authorities, failure to comply with manufacturing standards we have established, failure to comply with federal and state health
care  fraud  and  abuse  laws  and  regulations  in  the  United  States  and  abroad,  failure  to  report  financial  information  or  data
accurately, disclose unauthorized activities to us or failure to comply with our own internal company policies. In particular, sales,
marketing and business arrangements in the healthcare industry are subject to extensive laws and regulations intended to prevent
fraud, misconduct, kickbacks, self-dealing and other abusive practices. These laws and regulations may restrict or prohibit a wide
range  of  pricing,  discounting,  marketing  and  promotion,  sales  commission,  customer  incentive  programs  and  other  business
arrangements. Employee misconduct could also involve the improper use of information obtained in the course of clinical trials,
which could result in regulatory sanctions and cause harm to our reputation. We have adopted a code of business conduct and
ethics, but it is not always possible to identify and deter employee misconduct, and the precautions we take to detect and prevent
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 comply with these laws or regulations. If any such actions
are  instituted  against  us,  and  we  are  not  successful  in  defending  ourselves  or  asserting  our  rights,  those  actions  could  have  a
significant impact on our business, including the imposition of significant fines or other sanctions.

In  addition,  during  the  course  of  our  operations  our  directors,  executives  and  employees  may  have  access  to  material,
nonpublic information regarding our business, our results of operations or potential transactions we are considering. We may not
be able to prevent a director, executive or employee from trading in our common stock on the basis of, or while having access to,
material,  nonpublic  information.  If  a  director,  executive  or  employee  was  to  be  investigated  or  an  action  was  to  be  brought
against  a  director,  executive  or  employee  for  insider  trading,  it  could  have  a  negative  impact  on  our  reputation  and  our  stock
price. Such a claim, with or without merit, could also result in substantial expenditures of time and money and divert attention of
our management team from other tasks important to the success of our business.

18

 
 
The results of the United Kingdom’s exit from the European Union may have a negative effect on global economic conditions,
financial markets and our business.

 The United Kingdom, or the U.K. exited the European Union, or the EU on January 31, 2020, which will be followed by an
11-month transition period by which to leave the single market and customs union; however, ongoing uncertainty remains as to
what kind of post-Brexit agreement between the U.K. and the EU, if any, may be approved by the U.K. parliament. Brexit could
lead  to  legal  and  regulatory  uncertainly  and  potentially  divergent  national  laws  and  regulations,  including  with  respect  to  data
privacy  manufacturing,  labor,  environmental,  competition  and  other  matters.  Since  a  significant  proportion  of  the  regulatory
framework in the United Kingdom is derived from EU directives and regulations, the withdrawal of the U.K. from the EU could
materially impact the regulatory regime with respect to our activities in the United Kingdom and could affect our activities in
other countries.

Since a significant proportion of the regulatory framework affecting the pharmaceutical and biotechnology industries in the
United  Kingdom  is  derived  from  the  European  Union  directives  and  regulations,  the  referendum  could  materially  impact  the
regulatory regime with respect to the approval of our product candidates in the United Kingdom and/or the European Union. In
addition,  following  the  Brexit  vote,  the  European  Union  moved  the  EMA,  headquarters  from  the  United  Kingdom  to  the
Netherlands. This transition may cause disruption in the administrative and medical scientific links between the EMA and the
U.K. Medicines and Healthcare products Regulatory Agency, including delays in granting clinical trial authorization or marketing
authorization, disruption of import and export of active substance and other components of new drug formulations, and disruption
of  the  supply  chain  for  clinical  trial  product  and  final  authorized  formulations.  The  cumulative  effects  of  the  disruption  to  the
regulatory framework may add considerably to the development lead time to marketing authorization and commercialization of
products  in  the  United  Kingdom  and/or  the  European  Union.  Any  delay  in  obtaining,  or  an  inability  to  obtain,  any  marketing
approvals,  as  a  result  of  Brexit  or  otherwise,  would  prevent  us  from  commercializing  our  product  candidates  in  the  United
Kingdom and/or the European Union, and restrict our ability to generate revenue and achieve and sustain profitability. If any of
these outcomes occurs, we may be forced to restrict or delay efforts to seek regulatory approval in the United Kingdom and/or
European Union for our product candidates, which could significantly and materially harm our business.

The outbreak of COVID-19 in the United States, Israel and elsewhere has created significant business disruptions and will
adversely affect our business.

The  outbreak of COVID-19 in the United States, Israel and elsewhere, has created significant business disruption and will
adversely affected our businesses. In December 2019, a novel strain of coronavirus, COVID-19, was identified in Wuhan, China.
As of March 2020, this virus has spread globally, including to the United States and Israel and continues to spread globally. The
spread  of  COVID-19  from  China  to  other  countries  has  resulted  in  the  Director  General  of  the  World  Health  Organization
declaring the outbreak of COVID-19 as a pandemic. The COVID-19 outbreak continues to rapidly evolve.

In March 2020, the Government of Israel, where we run our research and development activities and clinical trials, imposed a
mandatory  quarantine  of  all  foreign  visitors  and,  in  addition,  announced  that  non-Israeli  residents  or  citizens  traveling  from
certain  countries  may  be  denied  entry  into  Israel.  Israel  has  further  issued  regulations  imposing  partial  home  confinement  and
other  movement  restrictions,  reducing  staffing  of  non-essential  businesses,  restricting  public  transportation  and  other  public
activities.  We  continue  to  monitor  our  operations  and  government  regulations,  guidelines  and  recommendations  and  may
temporarily close our office space to protect our employees. In addition, hospitals may reduce staffing and have begun to reduce
or postpone certain treatments in response to the spread of an infectious disease, including our clinical trials. Such events may
result in a period of business disruption, and in reduced operations, any of which could materially affect our business, financial
condition and results of operations.

Disruptions to our supply chain will prevent us from receiving necessary materials from manufacturers for our research and
may also delay third-party laboratories with which we work from performing research tasks. If individuals or site staff who, as
healthcare  providers,  may  have  heightened  exposure  to  COVID-19,  choose  not  to  participate  in  or  leave  clinical  trials  being
conducted  by  us  or  our  collaboration  partners  due  to  concerns  over  infection  risk  or  if  Israeli  authorities  fully  close  or  curtail
access to the hospital facilities where many of our clinical trials are conducted for a prolonged time, our clinical trial operations
could be significantly and adversely affected. The diversion of healthcare resources away from the conduct of clinical trials to
focus on pandemic concerns, including the attention of physicians serving as our clinical trial investigators, diversion of hospitals
and  medical  centers  or  sites  serving  as  our  clinical  trial  sites  and  hospital  or  other  staff  supporting  the  conduct  of  our  clinical
trials may significantly disrupt our research activities. Israeli authorities have begun repurposing certain medical institutions to
function as centers for COVID-19 treatment, including two centers where we conduct trials.

19

 
Limitations  on  travel  could  interrupt  key  trial  activities,  such  as  clinical  trial  site  initiations  and  monitoring  of  ongoing
stability  studies  or  other  such  experiments  associated  with  our  upcoming  preclinical  studies  or  future  collaborations,  domestic
and  international  travel  by  employees,  contractors  or  patients  to  clinical  trial  sites,  including  any  government-imposed  travel
restrictions or quarantines that may impact the ability or willingness of patients, employees or contractors to travel to our clinical
trial  sites  or  secure  visas  or  entry  permissions,  any  of  which  could  delay  or  adversely  impact  the  conduct  or  progress  of  our
clinical trials. At this time, our employees are largely following a work from home policy and will be required to adapt or change
their current participation in our research as evolving government directives are released, including the cessation of non-essential
business activity,  which  may  be  interpreted  by  Israeli  authorities  to  include  our  clinical  trials.  Limitations  on  or  the  closure  of
mass  transit  may  impact  our  business  operations  or  delay  necessary  interactions  with  local  regulators,  ethics  committees  and
other important agencies and contractors.

We  expect  such  disruptions  will  prevent  or  delay  us  from  completing  research  and  development  activities  and  our  clinical
trials. Depending on their duration, these restrictions could affect our ability to conclude our Phase 2 clinical trial of EB613 with
the 97 patients we currently have enrolled. If fewer patients are enrolled in our Phase 2 clinical trial, the FDA may determine that
we  lack  sufficient  data  to  proceed  with  a  Phase  3  clinical  trial  or  may  require  that  we  alter  the  design  of  any  future  Phase  3
clinical trial, which may require us to expend additional resources. Our relationships with certain business partners or investors
may be impaired. While we may be able to adapt to these developments by testing patients in their homes, there is no guarantee
we will be able to continue doing so in the future if Israeli authorities enact a complete lockdown or require citizens to shelter in
place, as has already occurred in certain cities in China, the United States and Europe. Interruption or delays in the operations of
the FDA and foreign regulatory authorities may impact review and approval timelines. Regulatory authorities may also decide to
prioritize review of other pharmaceutical approval applications, including those related to treatment of COVID-19. We may also
be delayed in completing research we are contractually obligated to produce, including as part of our agreed collaboration with
Amgen or with other third-party partners.

As a result, the expected timeline for data readouts of our preclinical studies and clinical trials and certain regulatory filings
will  likely  be  negatively  impacted,  which  would  adversely  affect  our  ability  to  obtain  regulatory  approval  for  our  product
candidates, increase our operating expenses and have a material adverse effect on our financial results. We may require additional
capital to continue our research activities, which funding may not be available entirely or at attractive terms.

These  and  other  factors  arising  from  the  COVID-19  pandemic  could  worsen  in  countries  that  are  already  afflicted  with
COVID-19, could continue to spread to additional countries, or could return to countries where the pandemic has been partially
contained, each of which could further adversely impact our ability to conduct clinical trials and our business generally, and could
have a material adverse impact on our operations, internal control over our financial reporting,  financial condition and results. In
addition, the trading prices for our Ordinary Shares and other biopharmaceutical companies have been highly volatile as a result
of  the  COVID-19  pandemic.  The  extent  to  which  the  coronavirus  impacts  our  business  will  depend  on  future  developments,
which are highly uncertain and cannot be predicted, including new information which may emerge concerning the severity and
geographic reach of the coronavirus and the effectiveness of actions to contain the coronavirus or treat its impact, among others.

We  are  subject  to  risks  related  to  restrictive  data  privacy  regulations  governing  the  collection,  use,  processing  and  cross-
border transfer of personal information.

In the ordinary course of our business, we may collect, process, use, store or transfer sensitive data in our data centers and on
our networks, including intellectual property, proprietary business information (both ours and that of our customers, suppliers and
business partners) and personally identifiable information, including in connection with conducting clinical trials. We are subject
to strict data privacy laws and regulations in the U.S., European Union, Israel and other jurisdictions in which we operate, as well
as contractual obligations,  governing  the  collection,  transmission,  storage  and use of personal information. The legislative and
regulatory landscape  for  data  privacy  and  protection  continues  to  evolve  around  the  world  and  are  increasingly  rigorous,  with
new and constantly changing requirements applicable to our business, including the U.S.’s federal Health Insurance Portability
and Accountability  Act  of  1996,  as  amended,  or  HIPAA,  the  EU  General  Data  Protection  Regulation  ((EU)  2016/679),  or  the
GDPR, the Israeli Privacy Protection Law, 5741-1981, and other laws and regulations governing the collection, use, disclosure
and  transmission  of  data.    The  enforcement  practices  of  these  laws  and  regulations  are  likely  to  remain  uncertain  for  the
foreseeable  future.  These  laws  and  regulations  may  be  interpreted  and  applied  differently  over  time  and  from  jurisdiction  to
jurisdiction, and it is possible that they will be interpreted and applied in ways that may have a material adverse effect on our
results of operations, financial condition and cash flows.

20

 
For example, in the United States, various federal and state regulators have adopted, or are considering adopting, laws and
regulations concerning personal information and data security. Certain state laws may be more stringent or broader in scope, or
offer greater individual rights, with respect to personal information than federal, international or other state laws, and such laws
may differ from each other, all of which may complicate compliance efforts. For example, the California Consumer Privacy Act,
or  the  CCPA,  which  increases  privacy  rights  for  California  residents  and  imposes  obligations  on  companies  that  process  their
personal information, came into effect on January 1, 2020. Among other things, the CCPA requires covered companies to provide
new disclosures to California consumers and provide such consumers new data protection and privacy rights, including the ability
to opt-out of certain sales of personal information. The CCPA provides for civil penalties for violations, as well as a private right
of action for certain data breaches that result in the loss of personal information. This private right of action may increase the
likelihood of, and risks associated with, data breach litigation. In addition, laws in all 50 U.S. states require businesses to provide
notice to consumers whose personal information has been disclosed as a result of a data breach. State laws are changing rapidly
and there is discussion in Congress of a new comprehensive federal data privacy law to which we would become subject if it is
enacted.

In addition, outside the United States, laws, regulations and standards in many jurisdictions apply broadly to the collection,
use,  retention,  security,  disclosure,  transfer  and  other  processing  of  personal  information.  For  example,  the  GDPR  greatly
increased  the  European  Commission’s  jurisdictional  reach  of  its  laws  and  adds  a  broad  array  of  requirements  for  handling
personal data. EU member states are tasked under the GDPR to enact, and have enacted, certain implementing legislation that
adds to and/or further interprets the GDPR requirements and potentially extends our obligations and potential liability for failing
to meet such obligations. The GDPR, together with national legislation, regulations and guidelines of the EU member states and
the United Kingdom governing the processing of personal data, impose strict obligations and restrictions on the ability to collect,
use,  retain,  protect,  disclose,  transfer  and  otherwise  process  personal  data.    Specifically,  the  GDPR’s  requirements  including
having  legal  bases  for  processing  personal  information  relating  to  identifiable  individuals  and  transferring  such  information
outside of the European Economic Area, including to the United States, and other countries providing details to those individuals
regarding the processing of their personal information, keeping personal information secure, having data processing agreements
with third parties who process personal information, responding to individuals’ requests to exercise their rights in respect of their
personal information, reporting security breaches involving personal data to the competent national data protection authority and
affected individuals, appointing data protection officers, conducting data protection impact assessments and record-keeping. The
GDPR  imposes  additional  responsibilities  and  liabilities  in  relation  to  personal  data  that  we  process  and  authorizes  fines  for
certain violations of up to 4% of global annual revenue or €20 million, whichever is greater.  As such, we may be required to put
in place additional mechanisms ensuring compliance with the new data protection rules.

All  of  these  evolving  compliance  and  operational  requirements  impose  significant  costs,  such  as  costs  related  to
organizational changes, implementing additional protection technologies, training associates and engaging consultants, which are
likely to increase over time. In addition, such requirements may require us to modify our data processing practices and policies,
distract management or divert resources from other initiatives and projects. Any failure or perceived failure to comply with the
requirements  of  privacy  laws  and  regulations,  including  the  CCPA,  GDPR  and  related  national  data  protection  laws  of  the
member states of the European Union, may result in damage to our reputation and our relationship with our customers, as well as
proceedings or litigation by governmental agencies or customers, including class action privacy litigation in certain jurisdictions,
which would subject us to significant fines, sanctions, awards, penalties or judgments, which could have a material adverse effect
on our business, prospects, financial condition and results of operations.

Risks Related to Regulatory Approval of Our Product Candidates

 Clinical drug development is expensive, time consuming and uncertain. Development programs are subject to unanticipated
delays and we may ultimately not be able to obtain regulatory approvals for the commercialization of our product candidates.

Our lead product candidates are orally delivered tablet formulations of the synthetic form of the first 34 amino acids of human
PTH. We are developing EB613 to treat Osteoporosis and EB612 to treat of hypoparathyroidism. These product candidates, have
not yet reached late stage clinical development and are subject to the risks of failure inherent in drug development. The clinical
development,  manufacturing,  quality  assurance,  labeling,  storage,  record-keeping,  advertising,  promotion,  pharmacovigilance,
import, export, marketing and distribution of our product candidates is subject to extensive regulation by the FDA in the United
States and by comparable  authorities  in  foreign  markets.  We  are  not  permitted  to  market  our  product  candidates  in  the  United
States  until  we  receive  approval  of  a  new  drug  application,  or  NDA,  from  the  FDA  or  in  any  other  country  until  we  receive
marketing  approval  from  the  applicable  regulatory  authorities  in  such  countries.  We  have  not  yet  submitted  a  marketing
application,  or  received  marketing  approval,  for  any  of  our  product  candidates  and  have  limited  experience  in  conducting  and
managing the clinical trials necessary to obtain regulatory approvals. The process of obtaining regulatory approvals is expensive,
often takes many years, and can vary substantially based upon the type, complexity, and novelty of the products involved, as well
as the target indications. Approval policies or regulations may change and the regulatory agencies have substantial discretion in
the approval process for products, including the ability to delay, limit or deny approval of a product candidate for many reasons.

 
Obtaining approval of an NDA or other marketing application can be a lengthy, expensive and uncertain process. Despite the time
and expense invested in clinical development of product candidates, regulatory approval is never guaranteed.

21

The  FDA  or  comparable  foreign  regulatory  authorities  can  delay,  limit  or  deny  approval  of  a  product  candidate  for  many

reasons, including:

•

•

•

•

•

•

•

•

•

•

•

such authorities may disagree with the number, design, size, conduct or implementation of our clinical trials or any of our collaborators’ clinical
trials;

we or any of our development partners may be unable to demonstrate to the satisfaction of the FDA or other regulatory authorities that a product
candidate is safe and effective for any indication;

the results of clinical trials may not meet the level of statistical significance or clinical significance required by the FDA, EMA or other regulatory
agencies for approval;

such  authorities  may  not  accept  clinical  data  from  trials  which  are  conducted  at  clinical  facilities  or  in  countries  where  the  standard  of  care  is
potentially different from that authority’s jurisdiction;

the  data  collected  from  non-clinical  studies  and  clinical  trials  of  our  product  candidates  may  not  be  sufficient  to  support  the  submission  of  an
application for regulatory approval;

the results of clinical trials may not demonstrate the safety or efficacy required by such authorities for approval;

we or any of our future development partners may be unable to demonstrate that a product candidate’s clinical and other benefits outweigh its
safety risks;

such authorities may disagree with our interpretation of data from preclinical studies or clinical trials or the use of results from studies that served
as precursors to our current or future product candidates;

such authorities may find deficiencies in our manufacturing processes or facilities or those of third-party manufacturers with which we or any of
our future development partners contract for clinical and commercial supplies;

the FDA may require development of a Risk Evaluation and Mitigation Strategy, or REMS, as a condition of approval; and

the  approval  policies  or  regulations  of  such  authorities  may  significantly  change  in  a  manner  rendering  our  or  any  of  our  future  development
partners’ clinical data insufficient for approval.

Each of our oral PTH product candidates, including EB613 and EB612, are still in clinical development and face a variety of

risks and uncertainties, including the following:

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•

•

future  clinical  trial  results  may  show  that  our  oral  PTH  is  not  effective,  including  if  our  drug  delivery  technology  is  not  effective,  our  product
candidates are not effective, our clinical trial designs are flawed, or clinical trial investigators or subjects do not comply with trial protocols;

our product candidates may not be well tolerated or may cause negative side effects;

our ability to complete the development and commercialization of our oral PTH for our intended uses may be significantly dependent upon our
ability to obtain and maintain experienced and committed collaborators to assist us with obtaining clinical and regulatory approvals for, and the
manufacturing, marketing and distribution of, our oral PTH;

even if our oral PTH is shown to be safe and effective for its intended purposes, we may face significant or unforeseen difficulties in obtaining or
manufacturing sufficient quantities at reasonable prices, or at all;

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even if our oral PTH is successfully developed, commercially produced and receives all necessary regulatory approvals, there is no guarantee that
there will be market acceptance;

even  if  our  oral  PTH  is  successfully  developed,  commercially  produced  and  receives  all  necessary  regulatory  approvals  for  the  treatment  of
Osteoporosis, there is no guarantee that we will successfully develop and commercialize it for other indications, including hypoparathyroidism and
delayed union fractures; and

our competitors may develop therapeutics or other treatments that are superior to or less costly than our own with the result that our products, even
if they are successfully developed, manufactured and approved, may not generate significant revenues.

If  we  are  unsuccessful  in  dealing  with  any  of  these  risks,  or  if  we  or  a  potential  partner  are  unable  to  successfully
commercialize  our  oral  PTH  or  any  other  product  candidates  we  may  develop  in  the  future,  it  would  likely  have  a  material
adverse effect on our business, prospects, financial condition and results of operations. In addition, in the event we are able to
successfully commercialize our oral PTH, we may sell the tablets at a discounted sales price for the initial period in order to gain
market acceptance of the product, which could adversely affect our financial condition and results of operations.

In addition, before we can submit an application for regulatory approval in the United States, we must conduct a pivotal trial
that  will  be  substantially  broader  than  our  completed  Phase  2a  trial  in  hypoparathyroidism  and  our  ongoing  Phase  2  trial  in
osteoporosis. We will also need to agree on a protocol with the FDA for a Phase 3 clinical trial before commencing the trial. The
outbreak of COVID-19 may impact whether the FDA would consider our Phase 2 clinical trial data to be sufficient for purposes
of  commencing  a  Phase  3  clinical  trial  for  osteoporosis.  Phase  3  clinical  trials  frequently  produce  unsatisfactory  results  even
when  prior  clinical  trials  were  successful.  Therefore,  even  if  the  results  of  our  Phase  2  trials  are  successful,  the  results  of  the
additional trials that we conduct may or may not be successful. Further, our product candidates may not be approved even if they
achieve  their  primary  endpoints  in  Phase  3  clinical  trials.  For  example,  there  is  no  FDA  guidance  on  the  acceptable  level  of
variability of absorption of orally delivered products with large molecule APIs, and, therefore we are unable to be certain that we
are  designing  our  product  candidates  or  clinical  trials  to  satisfy  the  FDA  in  this  regard.  The  FDA,  EMA  or  other  regulatory
agencies may require that we conduct additional clinical, nonclinical, manufacturing validation or drug product quality studies
beyond  those  planned  and  submit  data  from  such  trials  before  considering  or  reconsidering  the  application.  Depending  on  the
extent of these or any other studies, approval of any applications that we submit may be delayed by several years or may require
us to expend more resources than we have available. It is also possible that additional studies, if performed and completed, may
not  be  considered  sufficient  by  the  FDA,  EMA  or  other  regulatory  agencies.  If  any  of  these  outcomes  occur,  we  would  not
receive approval for our oral PTH tablet or other product candidates we may develop in the future.

In  addition,  the  FDA,  EMA  or  other  regulatory  agencies  may  also  approve  a  product  candidate  for  fewer  or  more  limited
indications  than  we  request,  may  impose  significant  limitations  related  to  use  restrictions  for  certain  age  groups,  warnings,
precautions or contraindications or may grant approval contingent on the performance of costly post-marketing clinical trials or
risk  mitigation  requirements.  The  FDA,  EMA  or  other  regulatory  agencies  may  also  not  accept  the  labeling  claims  that  we
believe would be necessary or desirable for the successful commercialization of our product candidates.

The commencement and completion of clinical trials can be delayed or prevented for a number of reasons.

EB613 is currently in a Phase 2 clinical trial for the treatment of osteoporosis and we had a Pre-IND meeting for EB613 with
the FDA in November 2018. Following FDA guidance on our proposed preclinical and clinical development plans, we intend to
further develop EB613 and conduct the required nonclinical studies and clinical trials in order to attain regulatory approval in the
United States and other countries. In addition, we plan to initiate a Phase 2b/3 clinical trial of EB612 in hypoparathyroidism that
would potentially support a submission for regulatory approval of EB612. Drug development is a long, expensive and uncertain
process, and delay or failure can occur at any stage of any of our clinical trials for a number of reasons including:

•

•

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

delays  in  reaching  or  failing  to  reach  agreement  on  acceptable  terms  with  prospective  contract  research  organizations,  or  CROs,  contract
manufacturing organizations, and trial sites, the terms of which can be subject to extensive negotiation and may vary significantly;

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failure  of  our  third-party  contractors,  such  as  CROs  and  contract  manufacturing  organizations,  or  our  investigators  to  comply  with  regulatory
requirements or otherwise meet their contractual obligations in a timely manner;

insufficient or inadequate supply or quality of a product candidate or other materials necessary to conduct our clinical trials;

difficulties obtaining institutional review board, or IRB, or ethics committee approval to conduct a clinical trial at a prospective site;

the FDA, EMA or other regulatory authority may require changes to any of our trial designs, our pre-clinical strategy or our manufacturing plans;

various challenges recruiting and enrolling subjects to participate in clinical trials, including size and nature of subject population, proximity of
subjects to clinical sites, eligibility criteria for the trial, budgetary limitations, nature of trial protocol, the patient referral practices of physicians,
changes  in  the  readiness  of  subjects  to  volunteer  for  a  trial,  the  availability  of  approved  effective  treatments  for  the  relevant  disease  and
competition from other clinical trial programs for similar indications;

difficulties in maintaining contact with subjects who withdraw from the trial, resulting in incomplete data;

governmental or regulatory delays and changes in regulatory requirements, policy and guidelines;

varying interpretations of data by the FDA and foreign regulatory agencies; and

inaccurate interpretations by us of the FDA’s guidance for the clinical and regulatory path for our product candidates.

If  changes  in  regulatory  requirements  and  guidance  occur,  we  may  need  to  significantly  amend  clinical  trial  protocols  or
submit new clinical trial protocols with appropriate regulatory authorities to reflect these changes. Amendments may require us to
renegotiate  terms  with  CROs,  or  resubmit  clinical  trial  protocols  to  IRBs  or  ethics  committees  for  re-examination,  which  may
impact the costs, timing or successful completion of a clinical trial. Our clinical trials may be suspended or terminated at any time
by the FDA (for trials in the U.S.), other regulatory authorities (for trials conducted outside the U.S.), the IRB /ethics committee
overseeing  any  given  clinical  trial,  any  of  our  clinical  trial  sites  with  respect  to  that  site,  or  us,  due  to  a  number  of  factors,
including:

•

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•

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•

failure to conduct the clinical trial in accordance with regulatory requirements or our clinical protocols;

findings of an inspection of the clinical trial operations or trial sites by the FDA or other regulatory authorities;

unforeseen  issues,  including  serious  adverse  events  associated  with  a  product  candidate,  or  lack  of  effectiveness  or  any  determination  that  a
clinical trial presents unacceptable health risks;

lack of adequate funding to continue the clinical trial due to unforeseen costs or other business decisions; and

upon a breach or pursuant to the terms of any agreement with, or for any other reason by, current or future collaborators that have responsibility
for the clinical development of any of our product candidates.

Moreover, principal investigators for our clinical trials may serve as scientific advisors or consultants to us from time to time
and receive compensation in connection with such services. Under certain circumstances, we are required to report some of these
relationships to the FDA. The FDA may conclude that a financial relationship between us and a principal investigator has created
a conflict of interest or otherwise affected the investigator’s conduct of the trial. The FDA may therefore question the integrity of
the data generated at the applicable clinical trial site and the utility of the clinical trial itself may be jeopardized. This could result
in a delay in approval, or rejection, of our marketing applications by the FDA and may ultimately lead to the denial of marketing
approval of one or more of our product candidates.

If  we  do  not  succeed  in  conducting  and  managing  our  non-clinical  development  activities  or  clinical  trials,  or  in  obtaining
regulatory approvals, we might not be able to commercialize our product candidates, or might be significantly delayed in doing
so, which could have a material adverse effect on our business, prospects, financial condition and results of operations.

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The results of previous clinical trials may not be predictive of future results, our progress in trials for one product candidate
may not be indicative of progress in trials for other product candidates, and our trials may not be designed so as to support
regulatory approval.

We  currently  have  no  products  approved  for  sale  and  we  cannot  guarantee  that  we  will  ever  have  marketable  products.
Clinical failure can occur at any stage of clinical development. Clinical trials may produce negative or inconclusive results, and
we or any of our current and future collaborators may decide, or regulators may require us, to conduct additional clinical or non-
clinical  testing.  We  will  be  required  to  demonstrate  with  substantial  evidence  through  well-controlled  clinical  trials  that  our
product  candidates  are  safe  and  effective  for  use  in  a  diverse  population  before  we  can  obtain  regulatory  approvals  for  their
commercial  sale.  Success  in  early  clinical  trials  does  not  mean  that  future  clinical  trials  will  be  successful  because  product
candidates in later-stage clinical trials may fail to demonstrate sufficient safety and efficacy to the satisfaction of the FDA and
non-U.S.  regulatory  authorities  despite  having  progressed  through  initial  clinical  trials.  Product  candidates  that  have  shown
promising results in early clinical trials may still suffer significant setbacks in subsequent clinical trials. Similarly, the outcome of
non-clinical testing and early clinical trials may not be predictive of the success of later clinical trials, and interim results of a
clinical  trial  do  not  necessarily  predict  final  results.  Progress  in  trials  of  one  product  candidate  does  not  indicate  that  we  will
make similar progress  in  additional  trials  for  that  product  candidate  or  in  trials for our other product candidates. 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 earlier clinical trials.

The design of a clinical trial can determine whether its results will support approval of a product. We may be unable to design
and/or execute a clinical trial to support regulatory approval. Flaws in the design of a clinical trial may not become apparent until
the  clinical  trial  is  well  advanced  or  completed.  In  addition,  we  may  have  little  control  over  whether  subjects  comply  with
important aspects of clinical trial protocols. In particular, in trials of our oral PTH, if subjects do not comply with restrictions on
eating  and  drinking  before  and  after  administration  of  our  product  candidates,  interaction  between  the  drug  and  food  in  the
gastrointestinal  tract,  or  a  “food  effect,”  may  decrease  the  bioavailability  and  increase  the  variability  of  drug  delivered  to  the
subject, which may negatively impact efficacy.

In  some  instances,  there  can  be  significant  variability  in  safety  and/or  efficacy  results  between  different  trials  of  the  same
product  candidate  due  to  numerous  factors,  including  changes  in  trial  protocols,  differences  in  size  and  type  of  the  patient
populations, adherence to the dosing regimen and other trial protocols, modifications in the formulation throughout the course of
development and the rate of dropout among clinical trial participants. While we have not had any serious adverse events in our
clinical  trials  to  date,  that  are  believed  to  be  related  to  our  oral  PTH  product  candidates,  we  may  need  to  change  future  trial
designs in response to adverse events that occur during future clinical development. We do not know whether any Phase 2, Phase
3 or other clinical trials we or any of our collaborators may conduct will demonstrate consistent or adequate efficacy and safety to
obtain regulatory approval to market our product candidates.

Even if regulatory approvals are obtained for our product candidates, we will be subject to ongoing government regulation. If
we  fail  to  comply  with  applicable  current  and  future  laws  and  government  regulations,  it  could  delay  or  prevent  the
promotion, marketing or sale of our products.

Even  if  marketing  approval  is  obtained  for  our  product  candidates,  a  regulatory  authority  may  still  impose  significant
restrictions  on  a  product’s  indications,  conditions  for  use,  distribution  or  marketing  or  impose  ongoing  requirements  for
potentially costly post-market surveillance, post-approval studies or clinical trials, all of which may result in significant expense
and  limit  our  ability  to  commercialize  our  products.  Our  products  will  also  be  subject  to  ongoing  requirements  governing  the
labeling, packaging, storage, advertising, distribution, promotion, recordkeeping and submission of safety and other post-market
information, including adverse events, and any changes to the approved product, product labeling or manufacturing process. In
addition, manufacturers of drug products and their facilities are subject to continual review and periodic inspections by the FDA
and  other  regulatory  authorities  for  compliance  with  Current  Good  Manufacturing  Practice,  or  cGMP,  requirements  and  other
regulations.

If  we,  our  drug  products  or  the  manufacturing  facilities  for  our  drug  products  fail  to  comply  with  applicable  regulatory

requirements, a regulatory agency may:

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issue warning letters or untitled letters or take similar enforcement actions;

seek an injunction or impose civil or criminal penalties or monetary fines;

suspend or withdraw marketing approval;

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suspend any ongoing clinical trials;

refuse to approve pending applications or supplements to applications;

suspend or impose restrictions on operations, including costly new manufacturing requirements;

seize or detain products, refuse to permit the import or export of products, exclude products from federal healthcare programs, or request that we
initiate a product recall; or

refuse to allow us to enter into supply contracts, including government contracts.

We  cannot  predict  the  likelihood,  nature  or  extent  of  government  regulation  that  may  arise  from  future  legislation  or
administrative action, either in the United States or abroad, and compliance with such regulation may be expensive and consume
substantial financial and management resources. If we or any future marketing collaborators or contract manufacturers are slow
or unable to adapt to changes in existing requirements or the adoption of new requirements or policies or are not able to maintain
regulatory compliance, it could delay or prevent the promotion, marketing or sale of our products, which would adversely affect
our business and results of operations. 

In order to obtain FDA approval for EB612 prior to the expiration of Natpara’s orphan drug exclusivity in 2022, we may need
to  show  that  EB612  is  clinically  superior  or  otherwise  makes  a  major  contribution  to  patient  care.  Moreover,  although  we
have obtained orphan drug designation for EB612 for the treatment of hypoparathyroidism, we may be unable to maintain the
benefits associated with orphan drug designation, including the potential for market exclusivity.

Regulatory authorities in some jurisdictions, including the United States and Europe, may designate drugs for relatively small
patient populations as orphan drugs. Under the Orphan Drug Act, the FDA may designate a product candidate as an orphan drug
if  it  is  a  drug  intended  to  treat  a  rare  disease  or  condition,  which  is  generally  defined  as  a  condition  that  affects  fewer  than
200,000 individuals in the United States or that affects more than 200,000 individuals in the United States and for which there is
no reasonable expectation that the cost of developing and making available the drug for the disease or condition will be recovered
from sales of the drug in the United States. In the European Union, the European Commission may designate a product candidate
as an orphan medicinal product if it is a medicine for the diagnosis, prevention or treatment of life-threatening or very serious
conditions  that  affects  not  more  than  five  in  10,000  persons  in  the  European  Union,  or  it  is  unlikely  that  marketing  of  the
medicine would generate sufficient returns to justify the investment needed for its development and no satisfactory method of
diagnosis, prevention or treatment of the condition concerned is authorized, or, if such method exists, that the medicinal product
will  be  of  significant  benefit  to  those  affected  by  the  condition.  We  have  received  orphan  drug  designation  for  oral  PTH,
specifically  human  PTH  (1-34),  for  the  treatment  of  hypoparathyroidism  from  the  FDA,  but  orphan  drug  designation  may  not
ensure that we have market exclusivity in a particular market and there is no assurance we will be able to receive orphan drug
designation for any additional oral PTH product candidates for the treatment of other diseases. Further, the granting of a request
for orphan drug designation does not alter the standard regulatory requirements and process for obtaining marketing approval,
including the development time or regulatory review time of a drug.

Generally, if a product candidate with an orphan drug designation receives the first marketing approval for the indication for
which it has such designation, the product is entitled to a period of marketing exclusivity, which, subject to certain exceptions,
precludes  the  FDA  from  approving  another  drug  with  the  same  active  moiety  for  the  same  indication  for  that  time  period  or
precludes the EMA, and other national drug regulators in the European Union, from accepting the marketing application for a
similar medicinal product for the same indication. The applicable period is seven years in the United States and 10 years in the
European Union. The EU period can be reduced to six years if, at the end of the fifth year of marketing exclusivity, a product no
longer  meets  the  criteria  for  orphan  drug  designation,  for  instance  if  the  product  is  sufficiently  profitable  so  that  market
exclusivity is no longer justified. In the European Union, orphan exclusivity may also be extended for an additional two years
(i.e.,  a  maximum  of  12  years’  orphan  exclusivity)  if  the  product  is  approved  on  the  basis  of  a  dossier  that  includes  pediatric
clinical trial data generated in accordance with an approved pediatric investigation plan. Orphan drug exclusivity may be lost in
the United States if the FDA determines that the request for designation was materially defective or if the manufacturer is unable
to assure sufficient quantity of the product to meet the needs of patients with the rare disease or condition.

Orphan drug exclusivity may not effectively protect the product from competition because exclusivity can be suspended under
certain circumstances. In the United States, even after an orphan drug is approved, the FDA can subsequently approve another
drug with the same active moiety for the same condition if the FDA concludes that the later drug is clinically superior in that it is
shown  to  be  safer,  more  effective  or  otherwise  makes  a  major  contribution  to  patient  care.  In  the  European  Union,  orphan
exclusivity will not prevent a marketing authorization being granted for a similar medicinal product in the same indication if the
new product is safer, more effective or otherwise clinically superior to the first product or if the marketing authorization holder of
the first product is unable to supply sufficient quantities of the product.

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We believe that our key competitor in hypoparathyroidism treatment is Takeda Pharmaceutical Company Ltd., whose product
Natpara,  an  injectable  bioengineered  recombinant  form  of  PTH  (1-84),  was  approved  by  the  FDA  in  January  2015,  and
conditionally approved by the EMA in April 2017. Natpara has been granted orphan drug designation for hypoparathyroidism by
the FDA and, as the first approved product for this indication, has orphan drug market exclusivity for seven years in the United
States and, 10 years after receipt of market approval in the European Union. Therefore, we will only be able to obtain regulatory
approval  for  EB612  prior  to  expiration  of  Natpara’s  orphan  exclusivity  period  in  the  United  States,  which  expires  in  January
2022,  if  we  demonstrate  EB612’s  clinical  superiority  over  Natpara  in  that  it  demonstrates  greater  effectiveness  or  safety  than
Natpara  or  that  it  otherwise  makes  a  major  contribution to patient care. We believe that we will be able to demonstrate to the
satisfaction of the FDA and EMA that our formulation of PTH is clinically superior to Natpara, and therefore we do not believe
that  the  FDA  or  EMA  will  be  precluded  from  approving  a  marketing  application  prior  to  Natpara’s  expiration  of  orphan
exclusivity,  but  there  can  be  no  assurance  that  we  will  be  able  to  demonstrate  that  EB612  is  clinically  superior  to  Natpara  or
otherwise  makes  a  major  contribution  to  patient  care,  under  the  applicable  FDA  and  EMA  standards  and  obtain  regulatory
approval even if EB612 would otherwise satisfy each regulator’s standards for approval. In 2019, Natpara was recalled due to
certain product format issues, and is not anticipated to return to the market until later in 2020.

Even  if  we  obtain  regulatory  approval  of  EB612,  we  may  not  enjoy  the  benefits  of  our  orphan  designation  for  EB612  for
hypoparathyroidism. Regulatory approval of EB612 would not create exclusivity vis-a-vis Natpara, and we would still have to
compete with Natpara for market acceptance and on other factors that contribute to commercial success, such as reimbursement.
Moreover, even if we obtain orphan drug exclusivity for EB612 vis-à-vis other products in development, that exclusivity may not
effectively protect EB612 from competition because different drugs with different active moieties can be approved for the same
condition.  Even  after  an  orphan  drug  is  approved,  the  FDA  or  EMA  can  subsequently  approve  the  same  drug  with  the  same
active moiety for the same condition if the FDA or EMA concludes that the later drug is safer, more effective, or otherwise makes
a major contribution to patient care.

Healthcare legislative changes may harm our business and future prospects.

Healthcare costs have risen significantly over the past decade. Globally, governments are becoming increasingly aggressive in
imposing health care cost-containment measures. Certain proposals, if passed, would impose limitations on the prices we will be
able  to  charge  for  the  products  that  we  are  developing,  or  the  amounts  of  reimbursement  available  for  these  products  from
governmental agencies or third-party payors. These limitations could in turn reduce the amount of revenues that we will be able
to generate in the future from sales of our products and licenses of our technology.

In the United States, the Medicare Prescription Drug, Improvement, and Modernization Act of 2003, or MMA changed the
way  Medicare  covers  and  pays  for  pharmaceutical  products.  The  MMA  expanded  Medicare  coverage  for  outpatient  drug
purchases by those covered by Medicare under a new Part D and introduced a new reimbursement methodology based on average
sales prices for Medicare Part B physician-administered drugs. In addition, the MMA authorized Medicare Part D prescription
drug  plans  to  limit  the  number  of  drugs  that  will  be  covered  in  any  therapeutic  class.  As  a  result  of  this  legislation  and  the
expansion  of  federal  coverage  of  drug  products,  we  expect  that  there  will  be  additional  pressure  to  contain  and  reduce  costs.
These cost reduction initiatives and other provisions of the MMA could decrease the coverage and price that we receive for any
approved  products  and  could  seriously  harm  our  future  business  prospects.  While  this  law  applies  only  to  drug  benefits  for
Medicare  beneficiaries,  private  payors  often  follow  Medicare  coverage  policy  and  payment  limitations  in  setting  their  own
reimbursement rates, and any reduction in reimbursement that results from this law may result in a similar reduction in payments
from private payors.

In March 2010, President Obama signed into law the Patient Protection and Affordable Care Act, as amended by the Health
Care and Education Reconciliation Act, or collectively, the ACA, a sweeping law intended to broaden access to health insurance,
reduce  or  constrain  the  growth  of  healthcare  spending,  enhance  remedies  against  fraud  and  abuse,  add  new  transparency
requirements  for  health  care  and  health  insurance  industries,  impose  new  taxes  and  fees  on  the  health  industry  and  impose
additional  health  policy  reforms.  The  ACA,  among  other  things,  increased  rebates  a  manufacturer  must  pay  to  the  Medicaid
program, addressed a new methodology by which rebates owed by manufacturers under the Medicaid Drug Rebate Program are
calculated for drugs that are inhaled, infused, instilled, implanted or injected, established a new Medicare Part D coverage gap
discount  program,  in  which  manufacturers  must  provide  50%  point-of-sale  discounts  on  products  covered  under  Part  D  and
implemented payment system reforms including a national pilot program on payment bundling to encourage hospitals, physicians
and other providers to improve the coordination, quality and efficiency of certain healthcare services through bundled payment
models.  Further,  the  new  law  imposed  a  significant  annual  fee  on  companies  that  manufacture  or  import  branded  prescription
drug  products.  Substantial  new  provisions  affecting  compliance  were  enacted,  which  may  affect  our  business  practices  with
health care practitioners. The ACA appears likely to continue the pressure on pharmaceutical pricing and may also increase our
regulatory burdens and operating costs.

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In addition, other legislative changes have been proposed and adopted in the United States since the ACA was enacted. In
2011, the U.S. Congress enacted the Budget Control Act of 2011 (the “Budget Control Act”), which included provisions intended
to reduce the federal deficit. The Budget Control Act resulted in the imposition of 2% reductions in Medicare payments to
providers beginning in 2013 and, due to subsequent legislative amendments to the statute, will remain in effect through 2027
absent additional congressional action. In January 2013, the American Taxpayer Relief Act of 2012 was signed into law, which,
among other things, 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. These new laws may result in additional reductions in
Medicare and other healthcare funding, which could have a material adverse effect on customers for our drugs, if approved, and
accordingly, our financial operations. If government spending is further reduced, anticipated budgetary shortfalls may also impact
the ability of relevant agencies, such as the FDA, to continue to function at current levels, which may impact the ability of
relevant agencies to timely review and approve research and development, manufacturing and marketing activities, which may
delay our ability to develop, market and sell any product candidates we may develop. In addition, any significant spending
reductions affecting Medicare, Medicaid or other publicly funded or subsidized health programs that may be implemented, or any
significant taxes or fees that may be imposed on us, as part of any broader deficit reduction effort or legislative replacement to the
Budget Control Act, could have an adverse impact on our anticipated product revenues.

There have been judicial and Congressional challenges to certain aspects of the ACA, as well as recent efforts by the Trump
administration to repeal and replace certain aspects of the ACA, and we expect such challenges to continue. Since January 2017,
President Trump has signed two Executive Orders and other directives designed to delay the implementation of certain provisions
of  the  ACA  or  otherwise  circumvent  some  of  the  requirements  for  health  insurance  mandated  by  the  ACA.  In  2017,  the  U.S.
Congress enacted the Tax Cuts and Jobs Act (the “2017 Tax Act”), which eliminated 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  that  is
commonly  referred  to  as  the  “individual  mandate.”  On  January  22,  2018,  President  Trump  signed  a  continuing  resolution  on
appropriations for fiscal year 2018 that delayed the implementation of certain fees mandated by the ACA, including the so-called
“Cadillac” tax on certain high cost employer-sponsored insurance plans and the annual fee imposed on certain health insurance
providers  based  on  market  share.  The  Bipartisan  Budget  Act  of  2018,  or  the  BBA,  among  other  things,  amends  the  ACA,
effective  January  1,  2019,  to  close  the  coverage  gap  in  most  Medicare  drug  plans.  In  July  2018,  CMS  published  a  final  rule
permitting further collections and payments to and from certain ACA qualified health plans and health insurance issuers under
the ACA risk adjustment program in response to the outcome of federal district court litigation, regarding the method CMS uses
to determine this risk adjustment. On December 14, 2018, a federal judge in Texas ruled that the ACA is unconstitutional in its
entirety because the “individual mandate” was repealed by Congress as part of the 2017 Tax Act. While the judge, as well as the
Trump administration and CMS, have stated that the ruling will have no immediate effect pending appeal of the decision, it is
unclear  how  this  decision,  subsequent  appeals,  and  other  efforts  to  repeal  and  replace  the  ACA,  will  impact  our  business.  On
December 18, 2019, the Fifth Circuit Court of Appeals upheld the lower court’s decision that the ACA was unconstitutional. On
March 2, 2020, the U.S. Supreme Court granted certiorari to review the case, with an outcome expected in summer 2020.

Moreover, recently there has been heightened governmental scrutiny over the manner in which manufacturers set prices for
their commercial products. There have been several recent U.S. Congressional inquiries and proposed and enacted federal and
state  legislation  designed  to,  among  other  things,  bring  more  transparency  to  drug  pricing,  review  the  relationship  between
pricing  and  manufacturer  patient  programs,  reduce  the  cost  of  drugs  under  Medicare,  and  reform  government  program
reimbursement  methodologies  for  drugs.  The  Trump  administration’s  budget  proposal  for  fiscal  year  2019  contains  additional
drug price control measures that could be enacted during the 2019 budget  process  or  in  other  future  legislation,  including,  for
example, measures to permit Medicare Part D plans to negotiate the price of certain drugs under Medicare Part B, to allow some
states to negotiate drug prices under Medicaid and to eliminate cost sharing for generic drugs for low-income patients.

Additionally, the Trump administration released a “Blueprint” to lower drug prices and reduce out of pocket costs of drugs
that  contains  additional  proposals  to  increase  manufacturer  competition,  increase  the  negotiating  power  of  certain  federal
healthcare programs, incentivize manufacturers to lower the list price of their products and reduce the out of pocket costs of drug
products paid by consumers. On January 31, 2019, the HHS Office of Inspector General proposed modifications to federal Anti-
Kickback Statute safe harbors, which, among other things, may affect rebates paid by manufacturers to Medicare Part D plans,
the purpose of which is to further reduce the cost of drug products to consumers. In addition, CMS issued a final rule, effective
on  July  9,  2019,  that  requires  direct-to-consumer  advertisements  of  prescription  drugs  and  biological  products,  for  which
payment is available through or under Medicare or Medicaid, to include in the advertisement the Wholesale Acquisition Cost, or
list price, of that drug or biological product if it is equal to or greater than $35 for a monthly supply or usual course of treatment.
Prescription  drugs  and  biological  products  that  are  in  violation  of  these  requirements  will  be  included  on  a  public  list.  Any
adopted health reform measure could reduce the ultimate demand for our products, if approved, or put pressure on our product
pricing.  Individual  states  in  the  United  States  have  also  become  increasingly  active  in  passing  legislation  and  implementing
regulations designed to control pharmaceutical product pricing, including price or patient reimbursement constraints, discounts,
restrictions on certain product access and marketing cost disclosure and transparency measures, and, in some cases, designed to
encourage  importation  from  other  countries  and  bulk  purchasing.  In  addition,  regional  healthcare  authorities  and  individual
hospitals  are  increasingly  using  bidding  procedures  to  determine  what  pharmaceutical  products  and  which  suppliers  will  be

 
 
 
included in their prescription drug and other healthcare programs. We expect that additional state and federal healthcare reform
measures will be adopted in the future.

28

The delivery of healthcare in the European Union, including the establishment and operation of health services and the pricing
and  reimbursement  of  medicines,  is  almost  exclusively  a  matter  for  national,  rather  than  EU,  law  and  policy.  National
governments and health service providers have different priorities and approaches to the delivery of health care and the pricing
and  reimbursement  of  products  in  that  context.  In  general,  however,  the  healthcare  budgetary  constraints  in  most  EU  member
states have resulted in restrictions on the pricing and reimbursement of medicines by relevant health service providers. Coupled
with ever-increasing EU and national regulatory burdens on those wishing to develop and market products, this could prevent or
delay  marketing  approval  of  our  product  candidates,  restrict  or  regulate  post-approval  activities  and  affect  our  ability  to
commercialize  any  products  for  which  we  obtain  marketing  approval.  Both  in  the  United  States  and  in  the  European  Union,
legislative  and  regulatory  proposals  have  been  made  to  expand  post-approval  requirements  and  restrict  sales  and  promotional
activities for pharmaceutical products.  We  do  not  know  whether  additional  legislative  changes will be enacted, or whether the
regulations, guidance or interpretations will be changed, or what the impact of such changes on the marketing approvals of our
product candidates, if any, may be.

Our relationships with customers and payors are subject to applicable anti-kickback, fraud and abuse and other healthcare
laws  and  regulations,  which,  if  violated,  could  expose  us  to  criminal  sanctions,  civil  penalties,  exclusion  from  government
healthcare programs, contractual damages, reputational harm and diminished profits and future earnings.

Healthcare providers, physicians and others will play a primary role in the recommendation and prescription of any products
for  which  we  obtain  marketing  approval.  Our  future  arrangements  with  third-party  payors  and  customers  may  expose  us  to
broadly applicable fraud and abuse and other healthcare laws and regulations, primarily in the United States, that may constrain
the business or financial arrangements and relationships through which we market, sell and distribute our products for which we
obtain marketing approval. Restrictions under applicable healthcare laws and regulations, include the following:

•

•

•

•

the federal Anti-Kickback Statute prohibits, among other things, persons from knowingly and willfully soliciting, offering, receiving or providing
remuneration,  directly  or  indirectly,  in  cash  or  in  kind,  to  induce  or  reward  either  the  referral  of  an  individual  for,  or  the  purchase,  order  or
recommendation  of,  any  good  or  service,  for  which  payment  may  be  made,  in  whole  or  in  part,  under  a  federal  health  care  program  such  as
Medicare and Medicaid. 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. In addition, the government may assert that a claim including items or services resulting from a violation of the federal
Anti-Kickback Statute constitutes a false or fraudulent claim for purposes of the False Claims Act;

the federal False Claims Act imposes civil penalties, and provides for 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 or making a false
statement to avoid, decrease or conceal an obligation to pay money to the federal government;

HIPAA imposes criminal and civil liability for executing a scheme to defraud any health care benefit program or making false statements relating
to health care matters. 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;

the federal false statements statute prohibits 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 health care benefits, items or services;

29

 
 
•

•

•

•

the federal transparency requirements under the ACA requires certain manufacturers of drugs, devices, biologics and medical supplies to report to
the Department of Health and Human Services information related to payments and other transfers of value to physicians and teaching hospitals
and the ownership and investment interests of such physicians or their family members;

the Physician Payments Sunshine Act, created under the ACA, and its implementing regulations, which requires specified manufacturers of drugs,
devices, biologics and medical supplies for which payment is available under Medicare, Medicaid or the Children’s Health Insurance Program,
with specific exceptions, to report annually to the Centers for Medicare & Medicaid Services, or CMS, information related to payments or other
“transfers of value” made to physicians. All such reported information is publicly available;

analogous state and non-U.S. laws and regulations, such as certain state anti-kickback and false claims laws which may apply to items or services
reimbursed  by  any  third-party  payor,  including  commercial  insurers;  state  laws  that  require  pharmaceutical  companies  to  comply  with  the
industry’s voluntary compliance guidelines and the applicable compliance guidance promulgated by the federal government or otherwise restrict
payments  that  may  be  made  to  healthcare  providers  and  other  potential  referral  sources;  state  laws  that  require  drug  manufacturers  to  report
information related to payments and other transfers of value to physicians and other healthcare providers or marketing expenditures; and state laws
governing the privacy and security of health information in certain circumstances, many of which differ from each other in significant ways and
may not have the same effect, thus complicating compliance efforts; and

regulation by the Centers for Medicare and Medicaid Services and enforcement by the U.S. Department of Health and Human Services (Office of
Inspector General) or the U.S. Department of Justice.

Because of the breadth of these laws and the narrowness of the statutory exceptions and safe harbors available, it is possible

that some of our future business activities could be subject to challenge under one or more of such laws.

Efforts to ensure that our business arrangements with third parties will comply with applicable healthcare laws and regulations
will  involve  substantial  costs.  It  is  possible  that  governmental  authorities  will  conclude  that  our  business  practices  may  not
comply with current or future statutes, regulations or case law involving applicable fraud and abuse or other healthcare laws and
regulations. If our operations are found to be in violation of any of these laws or any other governmental regulations that may
apply  to  us,  we  may  be  subject  to  significant  civil,  criminal  and  administrative  penalties,  damages,  fines,  exclusion  from  U.S.
government funded healthcare programs, such as Medicare and Medicaid, and the curtailment or restructuring of our operations.
If any of the physicians or other providers or entities with whom we expect to do business with are found to be not in compliance
with applicable laws, they may be subject to criminal, civil or administrative sanctions, including exclusions from government
funded healthcare programs.

Risks Related to Commercialization of Our Product Candidates

We are likely to face significant competition, and if our competitors’ products are more effective, safer or less expensive than
ours, our commercial opportunities will be negatively affected. Our lead product candidates, if approved, would compete with
existing products.

Our  industry  is  highly  competitive  and  subject  to  rapid  and  significant  technological  change.  While  we  believe  that  our
technology, knowledge, experience and scientific resources provide us with competitive advantages, we face competition from
many different sources, including large pharmaceutical, specialty pharmaceutical, biotechnology and generic drug companies and
academic  and  government  institutions.  These  organizations  may  have  significantly  greater  resources  than  we  do  and  conduct
similar  research,  seek  and  obtain  patent  protection  that  may  impact  our  freedom  to  operate  and  establish  collaborative
arrangements for research, development, manufacturing and marketing of products that compete with our product candidates. We
believe  that  the  key  competitive  factors  that  will  affect  the  development  and  commercial  success  of  our  oral  PTH  product
candidates, and any other product candidates that we develop, are efficacy, safety and tolerability profile, convenience in dosing,
product  labeling,  price  and  availability  of  reimbursement  from  the  government  and  other  third-parties.  Our  commercial
opportunity could be reduced or eliminated if our competitors have products that are better in one or more of these categories.
Furthermore, our competitors may, among other things: develop and commercialize products that are safer, more effective, less
expensive,  or  more  convenient  or  easier  to  administer;  obtain  quicker  regulatory  approval;  establish  superior  proprietary
positions;  have  access  to  more  manufacturing  capacity;  implement  more  effective  approaches  to  sales  and  marketing;  or  form
more advantageous strategic alliances.

30

 
 
 
 
 
 
Our  primary  innovation  is  our  development  of  an  oral  drug  delivery  technology  for  large  peptides,  protein  and  other  large
molecules. If another company develops an alternative technology for oral delivery of such molecules that is equal to or better
than our technology, we may be unable to compete.

The  osteoporosis  market  is  already  served  by  a  variety  of  competing  products  based  on  a  number  of  APIs.  Many  of  these
existing products have achieved widespread acceptance among physicians, patients and payors for the treatment of osteoporosis.
The market has been dominated by bisphosphonates for many years, although bisphosphonates’ market share has declined due to
the  occurrence  of  rare  but  potentially  serious  side  effects,  as  well  as  the  introduction  of  newly  developed  pharmacological
treatments. Many of the new drugs have serious side effects of their own. Eli Lilly’s Forteo, an injectable PTH (1-34), is one of
the most effective osteoporosis medications, and newer products such as Prolia® and EVENITY® have been launched by Amgen
Inc., or Amgen. We anticipate that our product candidate EB613, if approved, will compete with Forteo, Prolia, EVENITY, and
the rest of the pharmacological treatments for osteoporosis. Many of these products are available on a generic basis, and EB613
may not demonstrate sufficient additional clinical benefits to physicians, patients or payors as compared to generic products. In
many  cases,  insurers  or  other  third-party  payors,  particularly  Medicare,  seek  to  encourage  the  use  of  generic  products.
Furthermore, our competitors in this market are large pharmaceutical companies and the alternatives have been on the market for
many years and have widespread market acceptance.

We believe that our key competitor in hypoparathyroidism treatment is Natpara. If we obtain regulatory approval for EB612, it
will  compete  with  Natpara,  which  by  that  time  will  have  been  marketed  for  several  years  and  may  have  wide-spread  market
acceptance that may be difficult to overcome.  In order to obtain FDA approval for EB612 prior to the expiration of Natpara’s
orphan  drug  exclusivity  in  2022,  we  need  to  show  that  EB612  is  clinically  superior  to  Natpara  or  otherwise  makes  a  major
contribution  to  patient  care.  Moreover,  although  we  have  obtained  orphan  drug  designation  for  EB612  for  the  treatment  of
hypoparathyroidism, we may be unable to maintain the benefits associated with orphan drug designation, including the potential
for market exclusivity. In addition, Ascendis Pharma has reported that it is developing a long-acting, oral prodrug formulation of
PTH for the treatment of hypoparathyroidism. In 2019, Ascendis reported that it expects top-line results from a global Phase 2
trial in 2020, and anticipates initiating a Phase 3 trial by the end of 2021 or 2022.

We are subject to manufacturing risks that could substantially increase our costs and limit supply of our products.

The process of manufacturing our products is complex, highly regulated and subject to several risks, including:

• We  do  not  have  experience  in  manufacturing  our  product  candidates  at  commercial  scale.  We  may  not  succeed  in  the  scaling  up  of  our  final
manufacturing process. We may need a larger-scale manufacturing process for our oral PTH than what we have planned, depending on the dose
and regimen that will be determined in future studies. Any changes in our manufacturing processes as a result of scaling up may result in the need
to obtain additional regulatory approvals. Difficulties in achieving commercial-scale production or the need for additional regulatory approvals as
a result of scaling up could delay the development and regulatory approval of our product candidates and ultimately affect our success. Contract
manufacturers may not have sufficient expertise to manufacture a dry oral formulation with a large molecule API, in which case we may have to
establish our own commercial manufacturing capabilities, which could be expensive and delay launch of product candidates.

•

•

The  manufacturing  process  for  large  molecules  is  more  complex  and  subject  to  greater  regulation  than  that  of  other  drugs.  The  process  of
manufacturing large molecules, such as our product candidates, is extremely susceptible to product loss due to contamination, equipment failure or
improper  installation  or  operation  of  equipment,  vendor  or  operator  error,  inconsistency  in  yields,  variability  in  product  characteristics  and
difficulties  in  scaling  the  production  process.  Even  minor  deviations  from  normal  manufacturing  processes  could  result  in  reduced  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.

The manufacturing facilities in which our product candidates are made could be adversely affected by equipment failures, labor shortages, natural
disasters, power failures, outbreaks of an infectious disease such as COVID-19 and numerous other factors.

31

 
 
 
• We must comply with applicable current cGMP, regulations and guidelines. We may encounter difficulties in achieving quality control and quality
assurance  and  may  experience  shortages  in  qualified  personnel.  We  are  subject  to  inspections  by  the  FDA  and  comparable  agencies  in  other
jurisdictions  to  confirm  compliance  with  applicable  regulatory  requirements.  Any  failure  to  follow  cGMP  or  other  regulatory  requirements  or
delay, interruption or other issues that arise in the manufacture, fill-finish, packaging, or storage of our product candidates as a result of a failure of
our  facilities  or  the  facilities  or  operations  of  third  parties  to  comply  with  regulatory  requirements  or  pass  any  regulatory  authority  inspection
could  significantly  impair  our  ability  to  develop  and  commercialize  our  product  candidates,  including  leading  to  significant  delays  in  the
availability of drug product for our clinical trials or the termination or hold on a clinical trial, or the delay or prevention of a filing or approval of
marketing  applications  for  our  product  candidates.  Significant  noncompliance  could  also  result  in  the  imposition  of  sanctions,  including  fines,
injunctions,  civil  penalties,  failure  of  regulatory  authorities  to  grant  marketing  approvals  for  our  product  candidates,  delays,  suspension  or
withdrawal of approvals, license revocation, seizures or recalls of products, operating restrictions and criminal prosecutions, any of which could
damage our reputation. If we are not able to maintain regulatory compliance, we may not be permitted to market our product candidates and/or
may be subject to product recalls, seizures, injunctions, or criminal prosecution.

•

•

Any  adverse  developments  affecting  manufacturing  operations  for  our  product  candidates,  if  any  are  approved,  may  result  in  shipment  delays,
inventory shortages, lot failures, product withdrawals or recalls, or other interruptions in the supply of our products. We may also have to take
inventory write-offs and incur other charges and expenses for products that fail to meet specifications, undertake costly remediation efforts or seek
more costly manufacturing alternatives.

Our product candidates that have been produced and are stored for later use may degrade, become contaminated or suffer other quality defects,
which may cause the affected product candidates to no longer be suitable for their intended use in clinical trials or other development activities. If
the defective product candidates cannot be replaced in a timely fashion, we may incur significant delays in our development programs that could
adversely affect the value of such product candidates.

We currently have no sales, marketing or distribution infrastructure. Any failure or delay in the development of our internal
sales, marketing and distribution capabilities would adversely affect the commercialization of our products. If we enter into
collaborations to market and sell any approved products, our revenue may be lower and we will be dependent on the efforts of
a third party.

We have not yet established sales, marketing or distribution operations because our product candidates are in the early to mid-
stages  of  clinical  development.  If  our  product  candidates  are  approved  and  we  were  to  commercialize  these  products,  such
activities would be expensive and time consuming. If we elect to fund and undertake commercialization activities on our own, we
may need to obtain additional expertise and additional capital, which may not be available to us on acceptable terms or at all. In
addition,  the  costs  of  establishing  sales  and  marketing  operations  may  be  incurred  in  advance  of  any  approval  of  our  product
candidates. Moreover, we may not be able to hire a sales force that is sufficient in size or has adequate expertise in the medical
markets  that  we  intend  to  target.  Any  failure  or  delay  in  the  development  of  our  internal  sales,  marketing  and  distribution
capabilities would adversely affect the commercialization of our products.

Alternatively, we may consider entering into a collaboration to commercialize our oral PTH candidates globally or in selected
regions. Any such collaborator would be responsible for, or substantially support, late stage clinical trials of our oral PTH product
candidates, as well as regulatory approvals and registrations. These arrangements are typically complex and time consuming to
negotiate. To the extent that we enter into collaboration agreements with respect to marketing, sales or distribution, our product
revenue  may  be  lower  than  if  we  directly  marketed  and  sold  any  approved  products.  In  addition,  any  revenue  we  receive  will
depend in whole or in part upon the efforts of these third-party collaborators, which may not be successful and are generally not
within  our  control.  If  we  are  unable  to  enter  into  these  arrangements  on  acceptable  terms  or  at  all,  we  may  not  be  able  to
successfully commercialize any approved products. If we are not successful in commercializing any approved products, either on
our  own  or  through  collaborations  with  one  or  more  third  parties,  our  future  product  revenue  will  suffer  and  we  may  incur
significant additional losses.

Even if approved, if any of our product candidates do not achieve broad market acceptance among physicians, patients, the
medical community and third-party payors, our revenue generated from their sales will be limited.

The  commercial  success  of  our  product  candidates  will  depend  upon  their  acceptance  among  physicians,  patients  and  the

medical community. The degree of market acceptance of our product candidates will depend on a number of factors, including:

•

•

limitations or warnings contained in the approved labeling for a product candidate;

changes in the standard of care for the targeted indications for any of our product candidates;

32

 
 
 
 
•

•

•

•

•

•

•

•

•

•

•

•

•

limitations in the approved clinical indications for our product candidates;

demonstrated clinical safety and efficacy compared to other products;

lack of significant adverse side effects;

sales, marketing and distribution support;

availability and extent of coverage and reimbursement from managed care plans and other third-party payors;

timing of market introduction and perceived effectiveness of competitive products;

the degree of cost-effectiveness of our product candidates;

availability of alternative therapies at similar or lower cost, including generic and over-the-counter products;

the extent to which the product candidate is approved for inclusion on formularies of hospitals and third-party payors, including managed care
organizations;

whether the product is designated under physician treatment guidelines as a first-line therapy or as a second- or third-line therapy for particular
diseases;

adverse publicity about our product candidates or favorable publicity about competitive products;

convenience and ease of administration of our products; and

potential product liability claims.

If any of our product candidates are approved, but do not achieve an adequate level of acceptance by physicians, patients and
the  medical  community,  we  may  not  generate  sufficient  revenue  from  these  products,  and  we  may  not  become  or  remain
profitable. In addition, 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.

Even if we obtain regulatory approval of any of our product candidates in a major pharmaceutical market such as the United
States or the European Union, we may never obtain approval or commercialize our products in other major markets, which
would limit our ability to realize their full market potential.

In order to market any products in a country or territory, we must establish and comply with numerous and varying regulatory
requirements of such countries or territories regarding safety and efficacy. Clinical trials conducted in one country may not be
accepted  by  regulatory  authorities  in  other  countries,  and  regulatory  approval  in  one  country  does  not  mean  that  regulatory
approval will be obtained in any other country. Approval procedures vary among countries and can involve additional product
testing  and  validation  and  additional  administrative  review  periods.  Seeking  regulatory  approvals  in  all  major  markets  could
result  in  significant  delays,  difficulties  and  costs  for  us  and  may  require  additional  preclinical  studies  or  clinical  trials  which
would  be  costly  and  time  consuming.  Regulatory  requirements  can  vary  widely  from  country  to  country  and  could  delay  or
prevent  the  introduction  of  our  products  in  those  countries.  Satisfying  these  and  other  regulatory  requirements  is  costly,  time
consuming, uncertain and subject to unanticipated delays. In addition, our failure to obtain regulatory approval in any country
may  delay  or  have  negative  effects  on  the  process  for  regulatory  approval  in  other  countries.  We  do  not  have  any  product
candidates  approved  for  sale  in  any  jurisdiction,  including  international  markets,  and  we  do  not  have  experience  in  obtaining
regulatory  approval  in  international  markets.  If  we  fail  to  comply  with  regulatory  requirements  in  international  markets  or  to
obtain and maintain required approvals, our target market will be reduced and our ability to realize the full market potential of
our products will be harmed.

The  successful  commercialization  of  our  product  candidates,  if  approved,  will  depend  in  part  on  the  extent  to  which
governmental authorities and third-party payors establish adequate coverage and reimbursement levels and pricing policies.

The successful commercialization of our product candidates, if approved, will depend, in part, on the extent to which coverage
and  reimbursement  for  our  products  will  be  available  from  government  and  health  administration  authorities,  private  health
insurers  and  other  third-party  payors.  To  manage  healthcare  costs,  many  governments  and  third-party  payors  increasingly
scrutinize  the  pricing  of  new  technologies  and  require  greater  levels  of  evidence  of  favorable  clinical  outcomes  and  cost-
effectiveness before extending coverage. In light of such challenges to prices and increasing levels of evidence of the benefits and
clinical  outcomes  required  of  new  technologies,  we  cannot  be  sure  that  coverage  will  be  available  for  our  oral  PTH  product
candidates or any other product candidate that we commercialize and, if available, that the reimbursement rates will be adequate.
If we are unable to obtain adequate levels of coverage and reimbursement for our product candidates, their marketability will be
negatively and materially impacted.

 
 
 
 
 
33

 
Reimbursement may impact the demand for, or the price of, any product for which we obtain marketing approval. In addition,
third-party  payors  are  likely  to  impose  strict  requirements  for  reimbursement  in  order  to  limit  off-label  use  of  a  higher  priced
drug.  Reimbursement  by  a  third-party  payor  may  depend  upon  a  number  of  factors  including  the  third-party  payor’s
determination that use of a product is:

•

•

•

•

•

a covered benefit under its health plan;

safe, effective and medically necessary;

appropriate for the specific patient;

cost-effective; and

neither experimental nor investigational.

Third party payors may deny coverage and reimbursement status altogether of a given drug product, or cover the product but
establish prices at levels that are too low to enable us to realize an appropriate return on our investment in product development.
Because  the  coverage  and  reimbursement  policies  may  change  frequently,  in  some  cases  at  short  notice,  even  when  there  is
favorable  coverage  and  reimbursement,  future  changes  may  occur  that  adversely  impact  the  favorable  status.  Further,  the  net
reimbursement  for  drug  products  may  be  subject  to  additional  reductions  if  there  are  changes  to  laws  that  presently  restrict
imports of drugs from countries where they may be sold at lower prices than in the United States.

The  unavailability  or  inadequacy  of  third-party  coverage  and  reimbursement  could  have  a  material  adverse  effect  on  the
market acceptance of our product candidates and the future revenues we may expect to receive from those products. In addition,
we are unable to predict what additional legislation or regulation relating to the healthcare industry or third-party coverage and
reimbursement may be enacted in the future, or what effect such legislation or regulation would have on our business.

Obtaining  coverage  and  reimbursement  approval  for  a  product  from  a  government  or  other  third-party  payor  is  a  time-
consuming and costly process that could require us to provide supporting scientific, clinical and cost effectiveness data for the
use of our products to the payor. We may not be able to provide data sufficient to gain acceptance with respect to coverage and
reimbursement.  We  cannot  be  sure  that  coverage  or  adequate  reimbursement  will  be  available  for  our  product  candidates,  if
approved.  Also,  we  cannot  be  sure  that  reimbursement  amounts  will  not  reduce  the  demand  for,  or  the  price  of,  our  future
products.  If  reimbursement  is  not  available,  or  is  available  only  to  limited  levels,  we  may  not  be  able  to  commercialize  our
product candidates, profitably or at all, even if approved.

We may become exposed to costly and damaging liability claims, either when testing our product candidates in the clinic or at
the commercial stage; and our product liability insurance may not cover all damages from such claims.

We are exposed to potential product liability and professional indemnity risks that are inherent in the research, development,
manufacturing,  marketing  and  use  of  pharmaceutical  products.  Currently  we  have  no  products  that  have  been  approved  for
commercial sale; however, the current and future use of product candidates by us in clinical trials, and the sale of any approved
products in the future, may expose us to liability claims. These claims might be made by patients that use the product, healthcare
providers, pharmaceutical companies, our collaborators or others selling such products. Any claims against us, regardless of their
merit, could be difficult and costly to defend and could materially adversely affect the market for our product candidates or any
prospects  for  commercialization  of  our  product  candidates.  Regardless  of  the  merits  or  eventual  outcome,  liability  claims  may
result in:

•

•

decreased demand for any of our product candidates or products we develop;

injury to our reputation and significant negative media attention;

34

 
 
 
 
 
•

•

•

•

•

•

•

withdrawal of clinical trial participants or cancellation of clinical trials;

costs to defend the related litigation, which may be only partially recoverable even in the event of successful defense;

a diversion of management’s time and our resources;

substantial monetary awards to trial participants or patients;

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

loss of revenues; and

the inability to commercialize any products we develop.

Although the clinical trial process is designed to identify and assess potential side effects, it is always possible that a drug,
even after regulatory approval, may exhibit unforeseen side effects. If any of our product candidates were to cause adverse side
effects during clinical trials or after approval of the product candidate, we may be exposed to substantial liabilities. Physicians
and patients may not comply with any warnings that identify known potential adverse effects and patients who should not use our
product candidates.

Although  we  maintain  limited  product  liability  insurance  for  our  product  candidates,  it  is  possible  that  our  liabilities  could
exceed our insurance coverage. We intend to expand our insurance coverage to include the sale of commercial products if we
obtain marketing approval for any of our product candidates. However, we may not be able to maintain insurance coverage at a
reasonable cost or obtain insurance coverage that will be adequate to satisfy any liability that may arise. If a successful product
liability claim or series of claims is brought against us for uninsured liabilities or in excess of insured liabilities, our assets may
not be sufficient to cover such claims and our business operations could be impaired.

Should any of the events described above occur, this could have a material adverse effect on our business, financial condition

and results of operations.

Risks Related to Our Dependence on Third Parties

We are highly dependent upon our ability to enter into agreements with collaborators to develop, commercialize and market
our products.

We may enter into collaborations with third parties that we believe could provide us with funding, research support, and other
milestone  payments.  For  example,  we  have  recently  entered  into  a  research  collaboration  and  license  agreement  with  Amgen.
Under  the  agreement,  the  parties  will  collaborate  for  the  development  and  discovery  of  clinical  candidates  in  the  field  of
inflammatory disease and other serious illnesses. Further, under the terms of the agreement, we will engage in formulation and
preclinical  development  at  Amgen’s  expense.  Amgen  will  be  responsible  for  subsequent  research,  clinical  development,
manufacturing and commercialization of any of the resulting programs, at its expense. We also anticipate seeking a collaborator
to develop EB613 for osteoporosis and that any such collaborator would be responsible for, or substantially support, late stage
clinical trials of EB613 as well as regulatory approvals and registrations and any potential commercialization activities.

We  face  significant  competition  in  seeking  appropriate  collaborators.  Our  ability  to  reach  a  definitive  agreement  for  a
collaboration will depend, inter alia, upon our assessment of the collaborator’s resources and expertise, the terms and conditions
of the proposed collaboration and the proposed collaborator’s evaluation of a number of factors. These factors may include the
design or results of clinical trials, the likelihood of approval by the FDA, the EMA or similar regulatory authorities, the potential
market for the subject product candidate, the costs and complexities of manufacturing and delivering such product candidate to
patients, the potential of competing products, the existence of uncertainty with respect to our ownership of technology, which can
exist if there is a challenge to such ownership without regard to the merits of the challenge and industry and market conditions
generally. The collaborator may also consider alternative product candidates or technologies for similar indications that may be
available  for  collaboration  and  whether  such  a  collaboration  could  be  more  attractive  than  the  one  with  us  for  our  product
candidate. 

Collaborations  are  complex  and  time-consuming  to  negotiate  and  document.  If  we  are  unable  to  reach  agreements  with
suitable  collaborators  on  a  timely  basis,  on  acceptable  terms,  or  at  all,  we  may  have  to  curtail  the  development  of  a  product
candidate,  reduce  or  delay  one  or  more  of  our  other  development  programs,  delay  potential  commercialization  of  a  product
candidate or reduce the scope of any sales or marketing activities,  or  increase  our  expenditures  and  undertake  development  or
commercialization  activities  at  our  own  expense.  If  we  fail  to  enter  into  collaborations  and  do  not  have  sufficient  funds  or
expertise  to  undertake  the  necessary  development  and  commercialization  activities  ourselves,  we  may  not  be  able  to  further

 
 
 
 
 
 
 
 
develop our product candidates or bring them to market or continue to develop our technology platforms and our business may be
materially and adversely affected.

35

 
Any collaboration we enter into may pose a number of risks, including the following:

•

•

•

•

•

•

•

•

•

•

•

•

•

•

Collaborators may have significant discretion in determining the efforts and resources that they will apply to these collaborations;

Collaborators may not perform their obligations as expected;

Collaborators may not pursue development and commercialization of any product candidates that achieve regulatory approval or may elect not to
continue  or  renew  development  or  commercialization  programs  based  on  clinical  trial  results,  changes  in  the  collaborators’  strategic  focus  or
available funding, or external factors, such as an acquisition, that divert resources or create competing priorities;

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

Collaborators could independently develop, or develop with third parties, products that compete directly or indirectly with our products or product
candidates  if  the  collaborators  believe  that  competitive  products  are  more  likely  to  be  successfully  developed  or  can  be  commercialized  under
terms that are more economically attractive than ours;

Product candidates discovered in collaboration with us may be viewed by our collaborators as competitive with their own product candidates or
products, which may cause collaborators to cease to devote resources to the commercialization of our product candidates;

A collaborator with marketing and distribution rights to one or more of our product candidates that achieve regulatory approval may not commit
sufficient resources to the marketing and distribution of such product or products;

Disagreements with collaborators, including disagreements over proprietary rights, contract interpretation or the preferred course of development,
might  cause  delays  or  termination  of  the  research,  development  or  commercialization  of  product  candidates,  might  lead  to  additional
responsibilities for us with respect to product candidates, or might result in litigation or arbitration, any of which would be time-consuming and
expensive;

Collaborators may not properly obtain, maintain, defend or enforce our intellectual property rights or may use our proprietary information in such
a  way  as  to  invite  litigation  that  could  jeopardize  or  invalidate  our  intellectual  property  or  proprietary  information  or  expose  us  to  potential
litigation or other intellectual property-related proceedings, including proceedings challenging the scope, ownership, validity and enforceability of
our intellectual property. For example, Amgen has the first right to enforce or defend certain of our intellectual property rights under our research
collaboration  and  license  agreement,  and  although  we  may  have  the  right  to  assume  the  enforcement  and  defense  of  such  intellectual  property
rights if Amgen does not, our ability to do so may be compromised by Amgen’s actions;

Collaborators may own or co-own intellectual property covering our product candidates or research programs that results from our collaboration
with  them,  and  in  such  cases,  we  may  not  have  the  exclusive  right  to  commercialize  such  intellectual  property  or  such  product  candidates  or
research programs;

Collaborators may infringe, misappropriate or otherwise violate the intellectual property rights of third parties, which may expose us to litigation
and potential liability;

Collaborators  may  fail  to  comply  with  applicable  laws,  rules  or  regulations  when  performing  services  for  us,  which  may  expose  us  to  legal
proceedings and potential liability;

Collaborations may be terminated for convenience by the collaborator and, if terminated, we may suffer from negative publicity and we may find
it more difficult to attract new collaborators. For example, at any point in the research and development process, subject to certain conditions,
Amgen can terminate our research collaboration and license agreement in its entirety or with respect to a specific development program; and

The outbreak of COVID-19 may cause us to fail to meet contractually obligated deadlines with our collaboration partners or otherwise strain our
relationships with current collaborators or other business partners.

36

If we enter into collaborations to develop and potentially commercialize any product candidates, we may not be able to realize
the benefit of such transactions if we or our collaborator elects not to exercise the rights granted under the agreement or if we or
our  collaborator  are  unable  to  successfully  integrate  a  product  candidate  into  existing  operations  and  company  culture.  In
addition, if our agreement with any of our collaborators terminates, our access to technology and intellectual property licensed to
us  by  that  collaborator  may  be  restricted  or  terminate  entirely,  which  may  delay  our  continued  development  of  our  product
candidates  utilizing  the  collaborator’s  technology  or  intellectual  property  or  require  us  to  stop  development  of  such  product
candidates completely. We may also find it more difficult to find a suitable replacement collaborator or attract new collaborators,
and  our  development  programs  may  be  delayed  or  the  perception  of  us  in  the  business  and  financial  communities  could  be
adversely affected. All of the risks relating to product development, regulatory approval and commercialization described in this
Annual Report also apply to the activities of any of our future program collaborators.

Exclusivity  and  other  governance  provisions  within  our  research  collaboration  and  license  agreement  with  Amgen  may
prevent us from pursuing certain alternative product candidates and exercising complete control over our product candidates’
development.

During certain periods under our research collaboration and license agreement with Amgen, we may not, alone or with a third
party, research, develop, manufacture or commercialize certain products primarily interacting with the targets of the applicable
collaboration programs. Further, our collaboration with Amgen is governed by a joint research committee, or JRC, made up of
equal  representatives  of  us  and  Amgen.  The  JRC  may  establish  additional  subcommittees  to  oversee  particular  projects  or
activities.  Subject  to  limitations  specified  in  the  agreement,  if  the  JRC  is  unable  to  make  a  decision  by  consensus,  the
disagreement is to be resolved through escalation to specified senior executive officers of the parties, although Amgen has the
final decision-making  ability  with  respect  to  certain  specified  issues.  These  exclusivity and governance provisions may inhibit
our development efforts and could have a material adverse effect on our business, prospects, financial condition and results of
operations.

We may not be able to secure and maintain research institutions to conduct our clinical trials.

We  rely  on  research  institutions  to  conduct  our  clinical  trials.  Specifically,  the  limited  number  of  centers  experienced  with
pharmaceutical  product  candidates  heightens  our  dependence  on  such  research  institutions.  Our  reliance  upon  research
institutions, including hospitals and clinics, provides us with less control over the timing and cost of clinical trials and the ability
to recruit subjects. If we are unable to reach agreements with suitable research institutions on acceptable terms, if any resulting
agreement is terminated, if research institutions are closed down by public authorities for reasons outside of our control, such as
during the current COVID-19 outbreak, or if we cannot fulfill contractual commitments due to the impact of COVID-19, we may
be unable to quickly replace the research institution with another qualified institution on acceptable terms. Furthermore, we may
not be able to secure and maintain suitable research institutions to conduct our clinical trials.

Independent clinical investigators and CROs that we engage to conduct our clinical trials may not devote sufficient time or
attention to our clinical trials or be able to repeat their past success.

We expect to continue to depend on independent clinical investigators and CROs to conduct our clinical trials. CROs may also
assist us in the collection and analysis of data. There is a limited number of third-party service providers that specialize or have
the expertise required to achieve our business objectives. Identifying, qualifying and managing performance of third-party service
providers can be difficult, time consuming and cause delays in our development programs. These investigators and CROs will not
be our employees and we will not be able to control, other than by contract, the amount of resources, including time, which they
devote to our product candidates and clinical trials. If independent investigators or CROs fail to devote sufficient resources to the
development  of  our  product  candidates,  or  if  their  performance  is  substandard,  it  may  delay  or  compromise  the  prospects  for
approval and commercialization of any product candidates that we develop. In addition, the use of third-party service providers
requires  us  to  disclose  our  proprietary  information  to  these  parties,  which  could  increase  the  risk  that  this  information  will  be
misappropriated. Further, the FDA and other regulatory authorities require that we comply with standards, commonly referred to
as  Good  Clinical  Practice,  or  GCP,  requirements  for  conducting,  recording  and  reporting  clinical  trials  to  assure  that  data  and
reported  results  are  credible  and  accurate  and  that  the  rights,  integrity  and  confidentiality  of  trial  subjects  are  protected.
Regulatory authorities enforce these GCPs through periodic inspections of trial sponsors, principal investigators and trial sites. If
we  or  any  of  our  CROs  fail  to  comply  with  applicable  GCPs,  the  clinical  data  generated  in  our  clinical  trials  may  be  deemed
unreliable  and  the  FDA,  EMA  or  comparable  regulatory  authorities  may  require  us  to  perform  additional  clinical  trials  before
approving our marketing applications. We cannot assure you that upon inspection by a given regulatory authority, such regulatory
authority  will  determine  that  any  of  our  clinical  trials  comply  with  GCP  regulations.  In  addition,  our  clinical  trials  must  be
conducted with product produced under cGMP regulations. Our failure to comply with these regulations may require us to repeat
clinical  trials,  which  would  delay  the  regulatory  approval  process.  Failure  of  clinical  investigators  or  CROs  to  meet  their
obligations to us or comply with GCP procedures could adversely affect the clinical development of our product candidates and
harm our business.

 
 
 
 
 
 
 
37

If  the  third  parties  or  consultants  that  assist  us  in  conducting  our  clinical  trials  do  not  perform  their  contractual  duties  or
obligations,  experience  work  stoppages,  do  not  meet  expected  deadlines,  terminate  their  agreements  with  us  or  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
trial protocols or GCPs, or for any other reason, we may need to conduct additional clinical trials or enter into new arrangements
with alternative third parties, which could be difficult, costly or impossible, and our clinical trials may be extended, delayed or
terminated or may need to be repeated. If any of the foregoing were to occur, we may not be able to obtain, or may be delayed in
obtaining, regulatory approval for the product candidates being tested in such trials, and will not be able to, or may be delayed in
our efforts to, successfully commercialize these product candidates.

We contract with third parties for the supply of materials used in drug formulation for clinical testing and expect to contract
with  third  parties  for  the  manufacturing  of  our  product  candidates  for  large-scale  testing.  This  reliance  on  third  parties
increases the risk that we will not have sufficient quantities of our product candidates or products or such quantities at an
acceptable cost, which could delay, prevent or impair our development or commercialization efforts.

We anticipate continuing our engagement of third parties to provide our clinical supply as we advance our product candidates
into and through clinical development. We expect in the future to use third parties for the manufacture of our product candidates
for  clinical  testing,  as  well  as  for  commercial  manufacture.  We  plan  to  enter  into  long-term  supply  agreements  with  several
manufacturers for commercial supplies. We may be unable to reach agreement on satisfactory terms with contract manufacturers
to manufacture our product candidates. Additionally, the facilities to manufacture our product candidates must be the subject of a
satisfactory  inspection  before  the  FDA,  the  EMA  or  other  regulatory  authorities  approve  an  NDA  or  grant  a  marketing
authorization  for  the  product  candidate  manufactured  at  that  facility.  We  will  depend  on  these  third-party  manufacturers  for
compliance  with  the  FDA’s  and  EMA’s  requirements  for  the  manufacture  of  our  finished  products.  We  do  not  control  the
manufacturing  process  of,  and  are  completely  dependent  on,  our  contract  manufacturers  for  compliance  with  cGMPs.  If  our
manufacturers cannot successfully manufacture material that conforms to our specifications and the FDA, European Commission
and other regulatory authorities’ cGMP requirements, they will not be able to secure and/or maintain regulatory approval for their
manufacturing  facilities.  In  addition,  we  have  no  control  over  the  ability  of  our  contract  manufacturers  to  maintain  adequate
quality  control,  quality  assurance  and  qualified  personnel.  If  the  FDA  or  a  comparable  foreign  regulatory  authority  does  not
approve these facilities for the manufacture of our product candidates or if it withdraws any such approval in the future, we may
need  to  find  alternative  manufacturing  facilities,  which  would  significantly  impact  our  ability  to  develop,  obtain  regulatory
approval  for  or  market  our  product  candidates,  if  approved,  and  may  subject  us  to  recalls  or  enforcement  action  for  products
already on the market.

Our failure or the failure of our third party subcontractors and suppliers to comply with applicable regulations could result in
sanctions being imposed on us, including fines, injunctions, civil penalties, delays, suspension or withdrawal of approvals, license
revocation, seizures or recalls of products, operating restrictions and criminal prosecutions, any of which could significantly and
adversely affect supplies of our product candidates that we may develop.

Reliance  on  third-party  manufacturers  entails  risks  to  which  we  would  not  be  subject  if  we  manufactured  the  product

candidates ourselves, including:

•

•

•

•

•

the possibility of a breach of the manufacturing agreements by the third parties because of factors beyond our control;

the possibility that the supply is inadequate or delayed;

the risk that the third party may enter the field and seek to compete and may no longer be willing to continue supplying;

the possibility of termination or nonrenewal of the agreements by the third parties before we are able to arrange for a qualified replacement third-
party manufacturer; and

the possibility that we may not be able to secure a manufacturer or manufacturing capacity in a timely manner and on satisfactory terms in order to
meet our manufacturing needs.

38

 
 
 
 
 
Any  of  these  factors  could  cause  the  delay  of  approval  or  commercialization  of  our  product  candidates,  cause  us  to  incur
higher  costs  or  prevent  us  from  commercializing  our  product  candidates  successfully.  Furthermore,  if  any  of  our  product
candidates are approved and contract manufacturers fail to deliver the required commercial quantities of finished product on a
timely basis and at commercially reasonable prices, and we are unable to find one or more replacement manufacturers capable of
production  at  a  substantially  equivalent  cost,  in  substantially  equivalent  volumes  and  quality  and  on  a  timely  basis,  we  would
likely  be  unable  to  meet  demand  for  our  products  and  could  lose  potential  revenue.  It  may  take  several  years  to  establish  an
alternative source of supply for our product candidates and to have any such new source approved by the FDA, the EMA or any
other relevant regulatory authorities.

Risks Related to Our Intellectual Property

If we fail to establish, maintain, defend and enforce intellectual property rights with respect to our technology, our business,
prospects, financial condition and results of operations may be materially adversely affected.

Our success depends in large part on our ability to obtain and maintain protection with respect to our intellectual property and
proprietary technology. Our product candidates utilize our proprietary technology relating to the oral delivery of large molecules
for the treatment of certain conditions with oral PTH. We seek to protect our proprietary position by filing patent applications in
the United States and certain foreign jurisdictions relating to our product candidates and technologies that are important to our
business. This process is expensive, complex and time-consuming, and we may not be able to file and prosecute all necessary or
desirable patent applications at a reasonable cost or in a timely manner. It is also possible that we will fail to identify patentable
aspects of our research and development output before it is too late to obtain patent protection. If we do not adequately obtain,
maintain,  protect  and  enforce  our  proprietary  rights  in  our  technologies,  competitors  may  be  able  to  use  our  technologies  and
erode or negate any  competitive  advantage  we  may  have,  which  could  have  a material adverse effect on our business and our
ability to achieve profitability.

We have limited patent protection with respect to our product candidates and technologies. We have been issued a patent that
contains  claims  directed  to  compositions  comprising  a  protein,  an  absorption  enhancer  and  a  protease  inhibitor,  as  well  as
methods for oral administration of a protein with an enzymatic activity in each of the United States, Australia, Canada, Japan,
New Zealand, China, Israel and Russia. Related patent applications are pending in the United States, the European Union, Hong
Kong, Brazil, China and India. We have also filed six patent applications in various jurisdictions that currently contain claims
directed to oral administration technologies, including compositions and drug delivery devices utilizing an absorption enhancer
and  methods  of  treating  osteoporosis,  hypoparathyroidism  and  bone  fractures  and  related  conditions  with  orally  administered
parathyroid hormone. We cannot  be  certain  that  patents  will  be  issued  or  granted  with  respect  to  any  of  our  pending  or  future
patent applications, or that issued or granted patents will not later be found to be invalid or unenforceable. The patent position of
pharmaceutical  companies  is  generally  uncertain  because  it  involves  complex  legal  and  factual  considerations.  The  standards
applied  by  the  United  States  Patent  and  Trademark  Office,  or  USPTO,  and  foreign  patent  offices  in  granting  patents  are  not
always  applied  uniformly  or  predictably,  and  can  change.  For  example,  there  is  no  uniform  worldwide  policy  regarding
patentable subject matter or the scope of claims allowable in pharmaceutical or biotechnology patents. Even if our pending patent
applications  issue  as  patents,  such  patents  may  not  cover  our  product  candidates  in  the  United  States  or  in  other  countries.
Accordingly, we cannot predict whether additional patents protecting our technology will issue in the United States or in non-
U.S.  jurisdictions,  or  whether  any  patents  that  do  issue  will  have  claims  of  adequate  scope  to  provide  us  with  a  competitive
advantage.

The  issuance  of  a  patent  is  not  conclusive  as  to  its  inventorship,  scope,  validity  or  enforceability,  and  our  patents  may  be
challenged in the courts or patent offices in the United States and abroad. Such challenges may result in loss of exclusivity or in
patent  claims  being  narrowed,  invalidated  or  held  unenforceable,  which  could  limit  our  ability  to  stop  others  from  using  or
commercializing technology and products similar or identical to ours, or limit the duration of the patent protection covering our
technology  and  product  candidates.  In  addition,  patents  have  a  limited  lifespan.  In  the  United  States  and  most  foreign
jurisdictions,  the  natural  expiration  of  a  patent  is  generally  20  years  after  its  effective  filing  date.  Various  extensions  may  be
available;  however,  the  life  of  a  patent  and  the  protection  it  affords  is  limited.  For  example,  the  Drug  Price  Competition  and
Patent Term Restoration Act of 1984, or the Hatch-Waxman Act, permits a patent term extension of up to five years beyond the
expiration date of a U.S. patent as partial compensation for the useful patent term lost, if any, during the FDA regulatory review
process. However, a patent term extension cannot extend the remaining term of a patent beyond a total of 14 years from the date
of the product’s approval by the FDA, only one patent applicable to an approved drug is eligible for the extension, and only those
claims covering  the  approved  drug,  a  method  for  using  it  or  a  method  for  manufacturing  it  may  be  extended.  We  may  not  be
granted  an  extension  because  we  may  fail  to  satisfy  applicable  requirements  and  even  if  we  are  granted  an  extension,  the
applicable  time  period  or  the  scope  of  patent  protection  afforded  could  be  less  than  we  request.  In  addition,  if  we  encounter
delays  in  obtaining  regulatory  approvals,  the  period  of  time  during  which  we  could  market  a  product  under  patent  protection
could be reduced. Even if patents covering our product candidates are obtained, once such patents expire, we may be vulnerable
to competition from similar or generic products. Given the amount of time required for the development, testing and regulatory
review  of  new  product  candidates,  patents  protecting  such  candidates  might  expire  before  or  shortly  after  such  candidates  are

 
 
 
 
 
commercialized. As a result, we cannot provide any assurance that any of our issued patents or any patents that may be issued to
us in the future will provide sufficient protections for our technology or product candidates, in whole or in part, or will effectively
prevent competitors from commercializing similar or identical technologies and products.

39

 
Our issued patents may not be sufficient to provide us with a competitive advantage. For example, competitors and other third
parties may be able to circumvent our patents by developing similar or alternative technologies or products in a non-infringing
manner. We may also grant licenses under our intellectual property that may limit our ability to exploit such intellectual property.
For example, we are party to a patent transfer agreement with Oramed Ltd., or the Patent Transfer Agreement, pursuant to which
we  have  granted  Oramed  Ltd.  an  exclusive,  worldwide,  royalty-free,  irrevocable  and  perpetual  license,  with  the  right  to
sublicense, under certain of our patent rights to develop, manufacture and commercialize covered products or otherwise exploit
such patent rights in the fields of diabetes and influenza and we have agreed not to, directly or indirectly, engage in any activities
within the fields of diabetes and influenza. Even if such agreement were to be terminated, Oramed Ltd. would retain its exclusive
license under such patent rights.

In  the  future,  we  may  enter  into  additional  collaborative  agreements  or  license  agreements  with  third  parties  which  may
subject us to obligations that must be fulfilled and require us to manage complex relationships with third parties. If we are unable
to meet our obligations or manage our relationships with our collaborators under these agreements, our revenue may decrease.
From  the  standpoint  of  our  future  strategic  collaborators,  the  strength  of  the  intellectual  property  under  which  we  may  grant
licenses can be a determinant of the value of these relationships. If we are unable to secure, protect and enforce our intellectual
property, it may become more difficult for us to attract strategic collaborators. The loss or diminution of our intellectual property
rights could also result in a decision by future third-party collaborators to terminate their agreements with us. In addition, these
agreements  may  be  complex  and  may  contain  provisions  that  could  give  rise  to  legal  disputes,  including  potential  disputes
concerning financial obligations or ownership of intellectual property and data under such agreements. Such disputes can lead to
lengthy,  expensive  litigation  or  arbitration,  requiring  us  to  divert  management  time  and  resources  to  such  dispute.  Any  such
development could have a material adverse effect on our business, prospects, financial condition and results of operations.

We  may  become  involved  in  proceedings  to  protect  or  enforce  our  proprietary  rights,  which  could  be  expensive  and  time
consuming, and may ultimately be unsuccessful.

Competitors or other third parties may infringe or otherwise violate our patents, trademarks, copyrights or other intellectual
property rights. To counter infringement or other violations, we may be required to file claims, which can be expensive and time
consuming.  Any  such  claims  could  provoke  these  parties  to  assert  counterclaims  against  us,  including  claims  alleging  that  we
infringe their patents or other intellectual property rights. In addition, in a patent infringement proceeding, a court may decide
that one or more of the patents we assert is invalid or unenforceable, in whole or in part, construe the patent’s claims narrowly or
refuse to prevent the other party from using the technology at issue on the grounds that our patents do not cover the technology.
In any intellectual property litigation, even if we are successful, any award of monetary damages or other remedy we receive may
not  be  commercially  valuable.  Furthermore,  because  of  the  substantial  amount  of  discovery  required  in  connection  with
intellectual  property  litigation,  there  is  a  risk  that  some  of  our  confidential  information  could  be  compromised  by  disclosure
during this  type  of  litigation.  Third  parties  may  also  raise  challenges  to  the  validity  of  our  patent  claims  before  administrative
bodies in the United States or abroad, even outside the context of litigation. Such mechanisms include re-examination, post-grant
review and inter partes review proceedings and equivalent proceedings in foreign jurisdictions such as opposition proceedings. If
third parties have prepared and filed patent applications in the United States that also claim technology to which we have rights,
we may have to participate in interference proceedings in the USPTO, to determine priority of invention for patent applications
filed before March 16, 2013, or in derivation proceedings to determine inventorship for patent applications filed after such date.
Such proceedings could result in the revocation of, cancellation of, or amendment to our patents in such a way that they no longer
cover our product candidates or provide us with any competitive advantage.

In addition, we may be subject to third-party challenges regarding our exclusive ownership of our intellectual property. If a
third party were successful in challenging our exclusive ownership of any of our intellectual property, we may lose our right to
use such intellectual property, such third party may be able to license such intellectual property to other third parties, including
our competitors, and third parties could market competing products and technology.

40

 
 
 
 
 
Furthermore,  because  of  the  substantial  amount  of  discovery  required  in  connection  with  intellectual  property  litigation  or
other proceedings, there is a risk that some of our confidential information could be compromised by disclosure during this type
of  litigation  or  proceedings.  In  addition,  during  the  course  of  this  kind  of  litigation  or  proceedings,  there  could  be  public
announcements  of  the  results  of  hearings,  motions  or  other  interim  proceedings  or  developments  or  public  access  to  related
documents.  If  investors  perceive  these  results  to  be  negative,  the  market  price  for  our  Ordinary  Shares  could  be  significantly
harmed.

Emisphere has notified us that it believes that, among other things, it is the exclusive owner of certain U.S. and related foreign
patents  and  patent  applications  we  acquired  from  Oramed  Ltd.  If  Emisphere  were  to  initiate  a  legal  proceeding  against  us
regarding its claim of ownership, we would vigorously defend against such claim. However, if Emisphere is ultimately successful
in obtaining ownership of the patent rights that are the subject of its claim, then we may lose our ability to enforce such patent
rights against any third party infringers. Moreover, if Emisphere is ultimately successful in obtaining ownership of such patent
rights  and  could  successfully  demonstrate  that,  absent  a  license  from  Emisphere,  our  product  candidates,  including  EB612,  or
technologies infringe such patent rights, then we would be required to redesign our product candidates or technologies so they are
no  longer  infringing  or  obtain  a  license  from  Emisphere  to  such  patent  rights,  which  may  not  be  available  on  commercially
reasonable terms or at all. Even if we are successful in defending against Emisphere’s claim, litigation could result in substantial
costs and be a distraction to management. Any of the foregoing could have a material adverse effect on our competitive position,
business, financial conditions, results of operations, and prospects.

Our commercial success depends significantly on our ability to operate without infringing the patents and other proprietary
rights of third parties. We may face claims that we are violating the intellectual property rights of others.

Our  success  will  depend  in  part  on  our  ability  to  operate  without  infringing  the  proprietary  rights  of  third  parties.  Other
entities  may  have  or  obtain  patents  or  other  proprietary  rights  that  could  limit  our  ability  to  make,  use,  sell,  offer  for  sale  or
import our product candidates and future approved products or impair our competitive position. We may face claims, including
from  direct  competitors,  asserting  that  the  commercial  use  of  our  technology  infringes  or  otherwise  violates  the  intellectual
property rights of others. We cannot be certain that our technologies and processes do not violate the intellectual property rights
of  others.  Third  parties  may  assert  infringement  claims  against  us  based  on  existing  or  future  intellectual  property  rights.  We
expect that we may increasingly be subject to such claims as our product candidates approach commercialization, and as we gain
greater visibility as  a  public  company.  We  may  not  be  aware  of  all  such  intellectual  property  rights  potentially  relating  to  our
product  candidates  and  their  uses.  Thus,  we  do  not  know  with  certainty  that  our  oral  PTH  (1-34)  tablet  or  any  other  product
candidate,  or  our  commercialization  thereof,  does  not  and  will  not  infringe  or  otherwise  violate  any  third  party’s  intellectual
property.

If we were found to infringe or otherwise violate the intellectual property rights of others, we could face significant costs to
implement  work-arounds,  and  we  cannot  provide  any  assurance  that  any  such  work-around  would  be  available  or  technically
equivalent  to  our  current  technology.  In  such  cases,  we  might  need  to  license  a  third  party’s  intellectual  property,  and  such
required licenses might not be available on acceptable terms, or at all. Even if we were able to obtain a license, it could be non-
exclusive, thereby giving our competitors access to the same technologies licensed to us and could require us to make substantial
licensing and royalty payments. We could be forced, including by court order, to cease commercializing the infringing technology
or product. In addition, we could be found liable for monetary damages, including treble damages and attorneys’ fees if we are
found to have willfully infringed a patent or other intellectual property right. A finding of infringement could prevent us from
commercializing our product candidates or force us to cease some of our business operations, which could materially harm our
business. Claims that we have misappropriated the confidential information or trade secrets of third parties could expose us to
similar liabilities and have a similar negative impact on our business.

The  pharmaceutical  and  biotechnology  industries  have  produced  a  significant  number  of  patents,  and  it  may  not  always  be
clear to industry participants, including us, which patents  cover  various  types  of  products  or  methods  of  use.  The  coverage  of
patents is subject to interpretation by the courts, and the interpretation is not always uniform or predictable. There is a substantial
amount  of  litigation  involving  patent  and  other  intellectual  property  rights  in  the  biotechnology  and  pharmaceutical  industries
generally, and these lawsuits can be very time consuming and costly. If we are sued for patent infringement, we would need to
demonstrate that our products or methods either do not infringe the patent claims of the relevant patent or that the patent claims
are invalid, and we may not be successful in doing so. Proving invalidity is difficult. For example, in the United States, proving
invalidity  requires  a  showing  of  clear  and  convincing  evidence  to  overcome  the  presumption  of  validity  enjoyed  by  issued
patents.  Even  if  we  are  successful  in  these  proceedings,  we  may  incur  substantial  costs  and  divert  management’s  time  and
attention in defending these proceedings, which could have a material adverse effect on our business.

41

 
 
 
 
 
 
Also,  to  the  extent  that  our  agreements  provide  that  we  will  defend  and  indemnify  our  suppliers,  service  providers,  future
strategic collaborators or any other party for claims against them relating to any alleged infringement of the intellectual property
rights of third parties in connection with such suppliers’, service providers’, strategic collaborators’ or other parties’ use of our
technologies, we may incur substantial costs defending and indemnifying such parties to the extent they are subject to these types
of  claims.  Any  claims  brought  against  us,  any  suppliers,  service  providers,  future  strategic  collaborators  or  any  other  party
indemnified by us alleging that we have violated the intellectual property of others could have a material adverse effect on our
business, prospects, financial condition and results of operations.

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

We currently have limited patent protection for our product candidates and technologies, and filing, prosecuting, maintaining
and defending patents on product candidates in all countries throughout the world would be prohibitively expensive. In addition,
we may not pursue or obtain patent protection in all major markets. In addition, the legal systems of some countries, particularly
developing countries, do not favor the enforcement of patents and other intellectual property protection, especially those relating
to life sciences. This could make it difficult for us to stop the infringement of our other intellectual property rights. For example,
many foreign countries have compulsory licensing laws under which a patent owner must grant licenses to certain third parties.
Furthermore,  many  countries  limit  the  enforceability  of  patents  against  third  parties,  including  government  agencies  or
government contractors. In these countries, patents may provide limited or no benefit.

Competitors may use our technologies in jurisdictions where we have not obtained or are unable to adequately enforce patent
protection  to  develop  or  commercialize  their  own  products.  These  products  may  compete  with  our  future  products,  and  our
patents or other intellectual property rights may not be effective or sufficient to prevent them from competing. Proceedings to
enforce our patent rights in such jurisdictions, whether or not successful, could result in substantial costs and divert our efforts
and attention from other aspects of our business, could put our patents at risk of being invalidated or interpreted narrowly, put our
patent applications at risk of not issuing and provoke third parties to assert claims against us. We may not prevail in any lawsuits
that  we  initiate  and  the  damages  or  other  remedies  awarded,  if  any,  may  not  be  commercially  meaningful.  Accordingly,  our
efforts  to  enforce  our  intellectual  property  rights  around  the  world  may  be  inadequate  to  obtain  a  significant  commercial
advantage from the intellectual property that we develop or license.

In addition, changes in the law and legal decisions by courts in the United States and foreign countries may affect our ability

to obtain adequate protection for our technology and to enforce our intellectual property.

Changes in U.S. patent law could diminish the value of our future patents, if issued, thereby impairing our ability to protect
our product candidates.

As  is  the  case  with  other  pharmaceutical  companies,  our  success  is  heavily  dependent  on  intellectual  property,  particularly
patents.  Obtaining  and  enforcing  patents  in  the  pharmaceutical  industry  involve  both  technological  and  legal  complexity.
Therefore,  obtaining  and  enforcing  pharmaceutical  patents  is  costly,  time-consuming  and  inherently  uncertain.  In  addition,  the
United States has recently enacted wide-ranging patent reform legislation, which includes provisions that affect the way patent
applications  are  prosecuted,  redefine  prior  art,  may  affect  patent  litigation,  and  switch  the  U.S.  patent  system  from  a  “first  to
invent” system to a “first inventor to file” system. It is not clear what, if any, impact such legislation will have on the operation of
our business. Additionally, the United States Supreme Court has ruled on several patent cases in recent years, either narrowing
the scope of patent protection available in certain circumstances or weakening the rights of patent owners in certain situations. In
addition to increasing uncertainty with regard to our ability to obtain patents in the future, this combination of events has created
uncertainty with respect to the value of patents, once obtained. Depending on decisions by the U.S. Congress, the federal courts,
and  the  USPTO,  the  laws  and  regulations  governing  patents  could  change  in  unpredictable  ways  that  could  increase  the
uncertainties and costs surrounding the prosecution of our patent applications and the enforcement or defense of any U.S. patents
that may issue to us in the future, all of which could have a material adverse effect on our business and financial condition.

Intellectual property litigation may lead to unfavorable publicity that harms our reputation and causes the market price of our
Ordinary Shares to decline.

During  the  course  of  any  intellectual  property  litigation,  there  could  be  public  announcements  of  the  results  of  hearings,
rulings on motions, and other interim proceedings. If securities analysts or investors regard these announcements as negative, the
perceived value of our product candidates or future products, services or intellectual property could be diminished and the market
price of our Ordinary Shares may decline as a result. Furthermore, such negative publicity could severely impair our capability to
enter into future agreements with key commercial collaborators.

42

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

Periodic maintenance fees, renewal fees, annuity fees and various other government fees on patents and/or applications will be
due to be paid to the USPTO and various government patent agencies outside of the United States over the lifetime of our owned
patents  and/or  applications  and  any  patent  rights  we  may  own  or  license  in  the  future.  The  USPTO  and  various  non-U.S.
government patent agencies require compliance with several procedural, documentary, fee payment and other similar provisions
during  the  patent  application  process.  In  many  cases,  an  inadvertent  lapse  can  be  cured  by  payment  of  a  late  fee  or  by  other
means  in  accordance  with  the  applicable  rules.  There  are  situations,  however,  in  which  non-compliance  can  result  in
abandonment  or  lapse  of  the  patent  or  patent  application,  resulting  in  partial  or  complete  loss  of  patent  rights  in  the  relevant
jurisdiction. In such an event, potential competitors might be able to enter the market and this circumstance could have a material
adverse effect on our business.

Under applicable employment laws, we may not be able to enforce covenants not to compete and therefore may be unable to
prevent  our  competitors  from  benefiting  from  the  expertise  of  some  of  our  former  employees.  In  addition,  our  Israeli
employees may be entitled to seek compensation for their inventions irrespective of their contractual agreements with us.

Our  agreements  with  our  employees  and  key  consultants  generally  include  non-competition  provisions.  These  provisions
prohibit such employees and key consultants, if they cease working for us, from competing directly with us or working for our
competitors  or  clients  for  a  limited  period  of  time.  We  may  be  unable  to  enforce  these  provisions  under  the  laws  of  the
jurisdictions  in  which  our  employees  and  consultants  work  and  it  may  be  difficult  for  us  to  restrict  our  competitors  from
benefitting from the expertise our former employees or consultants developed while working for us. For example, Israeli courts
have required employers seeking to enforce non-compete undertakings of a former employee to demonstrate that the competitive
activities  of  the  former  employee  will  harm  one  of  a  limited  number  of  material  interests  of  the  employer  which  have  been
recognized  by  the  courts,  such  as  the  secrecy  of  a  company’s  confidential  commercial  information  or  the  protection  of  its
intellectual property. If we cannot demonstrate that such interests will be harmed, we may be unable to prevent our competitors
from  benefiting  from  the  expertise  of  our  former  employees  or  consultants  and  our  ability  to  remain  competitive  may  be
diminished. In addition, a significant portion of our intellectual property has been developed by our employees and consultants in
the course of their employment or consulting relationship with us. Under the Israeli Patent Law, 5727-1967, inventions conceived
by an employee or consultant during the scope of his or her employment or consulting relationship with a company are regarded
as  “service  inventions.”  Even  when  our  agreements  with  our  employees  and  consultants  include  provisions  regarding  the
assignment  and  waiver  of  rights  to  additional  compensation  in  respect  of  inventions  created  within  the  course  of  their
employment  or  consulting  relationship  with  us,  including  in  respect  of  service  inventions,  we  cannot  guarantee  that  such
provisions  will  be  upheld  by  Israeli  courts,  as  a  result  of  uncertainty  under  Israeli  law  with  respect  to  the  efficacy  of  such
provisions.  If  we  are  required  to  pay  additional  compensation  or  face  disputes  relating  to  service  inventions,  our  results  of
operations could be adversely affected.

We may not be able to protect the confidentiality of our technology, which, if disseminated, could negatively impact our plan
of operations.

In  addition  to  seeking  patent  protection,  we  also  rely  on  trade  secret  protection  and  confidentiality  agreements  to  protect
proprietary know-how that may not be patentable, processes for which patents may be difficult to obtain and/or enforce, and other
elements  of  our  technology.  Any  disclosure  to  or  misappropriation  by  third  parties  of  our  confidential  proprietary  information
could  enable  competitors  to  quickly  duplicate  or  surpass  our  technological  achievements,  which  would  harm  our  competitive
position.  While  we  strive  to  maintain  systems  and  procedures  to  protect  the  confidentiality  of  our  trade  secrets  and  technical
know-how,  these  systems  and  procedures  may  fail  to  provide  an  adequate  degree  of  protection.  For  example,  although  we
generally enter into agreements with our employees, consultants, advisors, and other collaborators restricting the disclosure and
use of trade secrets, technical know-how and confidential information, we cannot provide any assurance that these agreements
will be sufficient to prevent unauthorized use or disclosure of our trade secrets and technical know-how, that these agreements
will  not  be  breached  or  that  we  have  executed  agreements  with  all  parties  who  may  have  had  access  to  our  proprietary
information. We may not have adequate remedies in the case of a breach of any such agreements, and our competitors or others
may independently develop substantially equivalent or superior proprietary information and techniques or otherwise gain access
to our trade secrets or know-how. Monitoring and policing unauthorized use and disclosure of intellectual property is difficult.
Further, the laws of certain foreign countries do not protect proprietary rights to the same extent or in the same manner as the
laws  of  the  United  States.  As  a  result,  we  may  encounter  significant  problems  in  protecting  and  defending  our  intellectual
property both in the United States and abroad. If we are unable to prevent material disclosure of the intellectual property related
to our technologies to third parties, or if our competitors or other third parties independently develop any of our trade secrets, we
will  not  be  able  to  establish  or  maintain  a  competitive  advantage  in  our  market,  which  could  materially  adversely  affect  our
business, results of operations and financial condition.

 
 
 
 
 
 
43

We currently have relationships with different consultants who perform research and development activities for us and who
are not employed by us, and we may enter into additional relationships of such nature in the future. We have limited control over
the  activities  of  these  consultants  and  can  expect  only  limited  amounts  of  their  time  to  be  dedicated  to  our  activities.  These
persons may have consulting, employment or advisory arrangements with other entities that may conflict with or compete with
their  obligations  to  us.  We  typically  require  our  consultants  to  sign  agreements  that  require  such  consultants  to  treat  our
proprietary information and results of studies as confidential. However, in connection with each such relationship, we may not be
able to maintain the confidentiality of our technology, the dissemination of which could hurt our competitive position and results
of operations. To the extent that our scientific consultants develop inventions or processes independently that may be applicable
to  our  product  candidates,  disputes  may  arise  as  to  the  ownership  of  the  proprietary  rights  to  such  information,  and  we  may
expend significant resources in such disputes and we may not win those disputes. 

We  may  be  subject  to  claims  by  third  parties  asserting  that  we  or  our  employees,  consultants  or  contractors  have
misappropriated their intellectual property, or claiming ownership of what we regard as our own intellectual property.

Certain  of  our  employees,  consultants  and  contractors  were  previously  employed  at  other  biotechnology  or  pharmaceutical
companies, including our competitors or potential competitors. Although  we  try  to  ensure  that  our  employees,  consultants  and
contractors do not use the proprietary information or know-how of others in their work for us, we may be subject to claims that
we or these employees, consultants or contractors  have  used  or  disclosed  intellectual  property,  including  trade  secrets  or  other
proprietary  information,  of  any  such  employee’s,  consultant’s  or  contractor’s  former  employer.  Litigation  may  be  necessary  to
defend against these claims and, even if we are successful in defending ourselves, could result in substantial costs to us or be
distracting to our management. If we do not succeed with respect to any such claims, in addition to paying monetary damages
and possible ongoing royalties, we may lose valuable intellectual property rights or personnel. For example, as described above,
Emisphere has notified us that it believes that, among other things, it is the exclusive owner of certain U.S. and related foreign
patents  and  patent  applications  we  acquired  from  Oramed  Ltd.  If  Emisphere  were  to  initiate  a  legal  proceeding  against  us
regarding its claim of ownership, we would vigorously defend against such claim. However, if Emisphere is ultimately successful
in obtaining ownership of the patent rights that are the subject of its claim, then we may lose our ability to enforce such patent
rights against any third party infringers. Moreover, if Emisphere is ultimately successful in obtaining ownership of such patent
rights  and  could  successfully  demonstrate  that,  absent  a  license  from  Emisphere,  our  product  candidates,  including  EB612,  or
technologies infringe such patent rights, then we would be required to redesign our product candidates or technologies so they are
no  longer  infringing  or  obtain  a  license  from  Emisphere  to  such  patent  rights,  which  may  not  be  available  on  commercially
reasonable terms or at all. Even if we are successful in defending against Emisphere’s claim, litigation could result in substantial
costs and be a distraction to management. Any of the foregoing could have a material adverse effect on our competitive position,
business, financial conditions, results of operations, and prospects.

In addition, while we typically require our employees, consultants and contractors who may be involved in the development of
intellectual property to execute agreements assigning such intellectual property to us, we may be unsuccessful in executing such
an  agreement  with  each  party  who  in  fact  develops  intellectual  property  that  we  regard  as  our  own.  Further,  such  assignment
agreements may not be self-executing, may be insufficient in scope or may be breached, and we may be forced to bring claims
against third parties, or defend claims they may bring against us, to determine the ownership of what we regard as our intellectual
property.

If  we  fail  in  prosecuting  or  defending  any  such  claims,  in  addition  to  paying  monetary  damages,  we  may  lose  valuable
intellectual  property  rights  or  personnel.  Even  if  we  are  successful  in  prosecuting  or  defending  against  such  claims,  litigation
could result in substantial costs and be a distraction to management.

If  trademarks  and  trade  names  related  to  our  product  candidates  are  not  adequately  protected,  then  we  may  not  be  able  to
build name recognition in our markets of interest and our business may be adversely affected.

We  do  not  currently  own  or  use  any  registered  trademarks  for  our  product  candidates.  In  the  future,  our  registered  or
unregistered  trademarks  or  trade  names  may  be  challenged,  infringed,  circumvented  or  declared  generic  or  determined  to  be
infringing on other marks. We may not be able to protect our rights to these trademarks and trade names, which we need to build
name recognition by potential collaborators or customers in our markets of interest. Any unauthorized use of these trademarks
could harm our reputation or commercial interests. In addition, our enforcement against third-party infringers or violators may be
unduly expensive and time-consuming, and the outcome may be an inadequate remedy. Over the long term, if we are unable to
establish name recognition based on our trademarks and trade names, then we may not be able to compete effectively and our
business may be adversely affected.

44

 
 
 
 
 
 
 
Risks Related to Our Ordinary Shares and IPO Warrants

The price of our Ordinary Shares and IPO Warrants may be volatile, and holders of our Ordinary Shares and IPO Warrants
could lose all or part of their investment

The price of securities for publicly traded emerging biopharmaceutical and drug discovery and development companies has
been  highly  volatile  and  is  likely  to  remain  highly  volatile  in  the  future.  The  market  price  of  our  Ordinary  Shares  and  IPO
Warrants on Nasdaq may fluctuate as a result of a number of factors, some of which are beyond our control, including, but not
limited to:

•

•

•

•

•

•

•

•

•

•

•

•

actual or anticipated fluctuations in our and our competitors’ results of operations and financial condition;

clinical trial results and the timing of the release of such results;

the amount of our cash resources and our ability to obtain additional funding;

announcements of research activities, business developments, technological innovations or new products, or acquisitions or expansion plans by us
or our competitors;

success or failure of our research and development projects or those of our competitors;

our entering into or terminating strategic relationships;

changes in laws or government regulation;

regulatory developments and the decisions of regulatory authorities as to the approval or rejection of new or modified products;

departure of our key personnel;

disputes  related  to  proprietary  rights,  including  patents,  litigation  matters  and  our  ability  to  obtain  intellectual  property  protection  for  our
technologies;

our sale, or the sale by our significant shareholders, of Ordinary Shares, IPO Warrants or other securities in the future;

public concern regarding the safety, efficacy or other aspects of the products or methodologies we are developing;

• market conditions in our industry and changes in estimates of the future size and growth rate of our markets;

• market acceptance of our products;

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•

•

•

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the mix of products that we sell and related services that we provide;

the  success  or  failure  of  our  licensees  to  develop,  obtain  approval  for  and  commercialize  our  licensed  products,  for  which  we  are  entitled  to
contingent payments and royalties;

publication of the results of preclinical or clinical trials for EB613, EB612 or any other product candidates we may develop;

failure by us to achieve a publicly announced milestone;

delays between our expenditures to develop and market new or enhanced products and the generation of sales from those products;

changes in the amounts that we spend to develop, acquire or license new products, technologies or businesses;

45

 
 
•

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changes in our expenditures to promote our products;

variance in our financial performance from the expectations of market analysts;

the limited trading volume of our Ordinary Shares and IPO Warrants; and

general economic and market conditions, including factors unrelated to our industry or operating performance.

In addition, the stock market in general has recently experienced extreme price and volume fluctuations that have often been
unrelated  or  disproportionate  to  the  operating  performance  of  individual  companies.  Broad  market  and  industry  factors  may
materially affect the market price of companies’ stock, including ours, regardless of actual operating performance.

We  do  not  know  whether  a  market  for  our  Ordinary  Shares  or  IPO  Warrants  will  be  sustained  and  as  a  result,  it  may  be
difficult for holders of our Ordinary Shares to sell their shares.

Although our Ordinary Shares and IPO Warrants are listed on Nasdaq, an active trading market for our Ordinary Shares and
IPO Warrants may not be sustained. The lack of an active market may impair the ability of holders of our Ordinary Shares or IPO
Warrants  to  sell  their  Ordinary  Shares  or  IPO  Warrants  at  the  time  they  wish  to  sell  them  or  at  a  price  that  they  consider
reasonable. The lack of an active market may also reduce the value of our Ordinary Shares or IPO Warrants, and may cause the
trading price of our Ordinary Shares or IPO Warrants to be more volatile. An inactive market may also impair our ability to raise
capital by selling Ordinary Shares or IPO Warrants and may impair our ability to acquire other companies by using our Ordinary
Shares or IPO Warrants as consideration.

 Our stock price may continue to be volatile, and securities class action litigation has often been instituted against companies
following periods of volatility of their stock price. Any such litigation, if instituted against us, could result in substantial costs
and a diversion of our management’s attention and resources.

In  the  past,  following  periods  of  volatility  in  the  overall  market  and  the  market  price  of  a  particular  company’s  securities,
securities class action litigation has often been instituted against these companies. Although there is no such shareholder litigation
currently pending or threatened against the Company, such litigation, if instituted against us, could result in substantial costs and
a diversion of our management’s attention and resources.

The IPO Warrants are speculative in nature and are a risky investment. You may not be able to recover your investment in the
IPO Warrants, and the IPO Warrants may expire worthless.

The  value  of  the  IPO  Warrants  will  depend  on  the  value  of  our  Ordinary  Shares,  which  will  depend  on  factors  related  and
unrelated to the success of our clinical development program or other factors as detailed above and cannot be predicted at this
time.

If the price per share of our Ordinary Shares does not increase to an amount sufficiently above the applicable exercise price of
the  IPO  Warrants  during  the  period  the  IPO  Warrants  are  exercisable,  and  if  a  public  market  for  our  IPO  Warrants  does  not
develop, the IPO Warrants may not have any value, and you may be unable to recover any or all of your investment in the IPO
Warrants. There can be no assurance that the market price of the Ordinary Shares will ever equal or exceed the exercise price of
the  IPO  Warrants,  and  consequently,  whether  it  will  ever  be  profitable  for  holders  of  the  IPO  Warrants  to  exercise  the  IPO
Warrants.

Holders of the IPO Warrants will have no rights as shareholders until they acquire our Ordinary Shares.

Until you acquire our Ordinary Shares upon exercise of the IPO Warrants, you will have no rights with respect to our Ordinary
Shares issuable upon exercise of the IPO Warrants, except as set forth in the IPO Warrants. Upon exercise of your IPO Warrants,
you  will  be  entitled  to  exercise  the  rights  of  a  shareholder  only  as  to  matters  for  which  the  record  date  occurs  on  or  after  the
exercise date, unless the IPO Warrants are settled via “cashless exercise” in which case you will be entitled to exercise such rights
only after the end of the relevant calculation period as defined in our Registration Statement on Form F-1 (File No. 333-221472)
filed with the SEC on June 27, 2018, under “Description of IPO Warrants - Exercisability, Exercise Price and Term.”

46

 
 
 
 
 
 
 
 
 Future sales by our shareholders may adversely affect our stock price and our ability to raise funds in new stock offerings.

Sales of our Ordinary Shares or IPO Warrants in the public market could lower the market price of our Ordinary Shares or
IPO Warrants. Sales may also make it more difficult for us to sell equity securities or equity-related securities in the future at a
time and price that our management deems acceptable or at all. Most of our outstanding Ordinary Shares and IPO Warrants are
not restricted from resale. In the event of a sale of Ordinary Shares or IPO Warrants offered by selling shareholders, the price of
our Ordinary Shares or IPO Warrants could decline, and such decline could be material.

The significant share ownership position of D.N.A Biomedical Solutions Ltd. that beneficially owns approximately 20.67% of
our Ordinary Shares may significantly influence the outcome of matters requiring shareholder approval.

D.N.A Biomedical Solutions Ltd. (“D.N.A Biomedical”), beneficially owns approximately 20.48% of our outstanding shares,
as  of  March  15,  2020.  Accordingly,  D.N.A  Biomedical  may  be  able  to  influence  matters  requiring  shareholder  approval,
including the election of directors and approval of significant corporate transactions, which could have the effect of delaying or
preventing either a third party from acquiring control over us or engaging in other purchases of our Ordinary Shares that might
otherwise  give  our  shareholders  the  opportunity  to  realize  a  premium  over  the  then-prevailing  market  price  for  our  Ordinary
Shares or any changes, or from making any changes to our management or board of directors. D.N.A Biomedical could also sell
its stake in our company and effectively transfer a significant stake of our company to another party without your consent. D.N.A
Biomedical’s interests may not be consistent with those of our other shareholders. In addition, this significant interest in us may
discourage  third  parties  from  seeking  to  acquire  control  of  us,  which  may  adversely  affect  the  market  price  of  our  Ordinary
Shares.

The market price of our Ordinary Shares and IPO Warrants could be negatively affected by future sales of our securities.

If our shareholders, particularly our directors or our executive officers and their affiliates, that in aggregate, beneficially own
approximately  28.29%  of  our  Ordinary  Shares  as  of  March  15,  2020,  sell  substantial  amounts  of  our  Ordinary  Shares  or  IPO
Warrants in the public market, or if there is a public perception that these sales may occur in the future, the market price of our
Ordinary Shares or IPO Warrants may decline. The perception in the public market that our shareholders might sell our Ordinary
Shares or IPO Warrants could also depress the market price of our Ordinary Shares or IPO Warrants and could impair our future
ability to obtain capital, especially through an offering of equity securities. In addition, our sale of additional Ordinary Shares or
IPO Warrants or other similar securities in order to raise capital might have a similar negative impact on the share price of our
Ordinary Shares or IPO Warrants. A decline in the price of our Ordinary Shares may impede our ability to raise capital through
the  issuance  of  additional  Ordinary  Shares,  IPO  Warrants  or  other  equity  securities,  and  may  cause  holders  of  our  Ordinary
Shares or IPO Warrants to lose part or all of their investment.

We have never paid, and we currently do not intend to pay dividends.

We have never declared or paid any cash dividends on our Ordinary Shares. We currently intend to retain any future earnings
to finance operations and to expand our business and, therefore, do not expect to pay any cash dividends in the foreseeable future.
As a result, capital appreciation, if any, of our Ordinary Shares will be investors’ sole source of gain for the foreseeable future. In
addition,  Israeli  law  may  limit  our  declaration  or  payment  of  dividends,  and  may  subject  our  dividends  to  Israeli  withholding
taxes.

We are currently a foreign private issuer and, as a result, we are not subject to U.S. proxy rules and are subject to Exchange
Act  reporting  obligations  that,  to  some  extent,  are  more  lenient  and  less  frequent  than  those  of  a  U.S.  domestic  public
company.

We report under the Exchange Act as a non-U.S. company with foreign private issuer status. Because we qualify as a foreign
private issuer under the Exchange Act, we are exempt from certain provisions of the Exchange Act that are applicable to U.S.
domestic  public  companies,  including  (i)  the  sections  of  the  Exchange  Act  regulating  the  solicitation  of  proxies,  consents  or
authorizations in respect of a security registered under the Exchange Act, (ii) the sections of the Exchange Act requiring insiders
to file public reports of their stock ownership and trading activities and liability for insiders who profit from trades made in a
short period of time and (iii) the rules under the Exchange Act requiring the filing with the SEC of quarterly reports on Form 10-
Q  containing  unaudited  financial  and  other  specified  information,  or  current  reports  on  Form  8-K,  upon  the  occurrence  of
specified  significant  events.  We  are,  however,  making  available  to  our  shareholders  quarterly  reports  containing  unaudited
financial information for each of the first three quarters of each fiscal year. In addition, foreign private issuers are not required to
file their annual report on Form 20-F until four months after the end of each fiscal year, while U.S. domestic issuers that are not
accelerated filers are required to file their annual report on Form 10-K within 90 days after the end of each fiscal year. Foreign
private  issuers  are  also  exempt  from  the  Regulation  Fair  Disclosure,  aimed  at  preventing  issuers  from  making  selective
disclosures of material information. As a result of the above, while we are generally filing public reports in accordance with U.S.

 
 
 
 
 
 
 
 
 
SEC  regulations,  you  may  not  have  the  same  protections  afforded  to  shareholders  of  companies  that  are  not  foreign  private
issuers.

47

 
As  a  foreign  private  issuer  and  as  permitted  by  Nasdaq  rules,  we  follow  certain  home  country  governance  practices  rather
than the corporate governance requirements of Nasdaq.

As a foreign private issuer, we have the option to follow certain Israeli corporate governance practices rather than those of
Nasdaq,  except  to  the  extent  that  such  laws  would  be  contrary  to  U.S.  securities  laws,  and  provided  that  we  disclose  the
requirements we are not following and describe the home country practices we follow instead. We rely on this foreign private
issuer exemption, or Foreign Private Issuer Exemption, with respect to Nasdaq shareholder approval requirements in respect of
additional  issuances  of  equity  in  either  a  public  or  private  offering  and  equity-based  compensation  plans  and  the  quorum
requirement  for  meetings  of  our  shareholders.  In  addition,  we  rely  on  the  Foreign  Private  Issuer  Exemption  with  respect  to
Nasdaq compensation committee requirements, independent approval of board nominations, the requirement to have a majority
of  independent  directors  on  our  board,  third  party  compensation  of  directors  and  director  nominees  and  the  requirement  for
independent directors to hold executive sessions. We may in the future, as long as we are considered a foreign private issuer, elect
to  follow  home  country  practices  in  Israel  with  regard  to  other  matters.  As  a  result,  our  shareholders  may  not  have  the  same
protections afforded to shareholders of companies that are subject to all Nasdaq corporate governance requirements.

We may lose our status as a foreign private issuer, which would increase our compliance costs and could thereby negatively
impact our results of operations.

We may no longer be a foreign private issuer as of June 30, 2020 the end of our second fiscal quarter in our current fiscal year,
which  would  require  us  to  comply  with  all  of  the  periodic  disclosure  and  current  reporting  requirements  of  the  Exchange  Act
applicable to U.S. domestic issuers as of January 1, 2021. We will not maintain our current status as a foreign private issuer, if as
of June 30, 2020 (a) a majority of our Ordinary Shares is not either directly or indirectly owned of record by non-residents of the
United States and (b) one of the following applies: (i) a majority of our executive officers or directors are United States citizens
or  residents,  (ii)  more  than  50  percent  of  our  assets  are  located  in  the  United  States  or  (iii)  our  business  is  administered
principally  inside  the  United  States.  The  regulatory  and  compliance  costs  to  us  under  U.S.  securities  laws  as  a  U.S.  domestic
issuer  may  be  significantly  higher.  If  we  are  not  a  foreign  private  issuer,  we  will  be  required  to  file  periodic  reports  and
registration  statements  on  U.S.  domestic  issuer  forms  with  the  SEC,  which  are  more  detailed  and  extensive  than  the  forms
available  to  a  foreign  private  issuer.  We  may  also  be  required  to  modify  certain  of  our  policies  to  comply  with  governance
practices associated with U.S. domestic issuers. Such modifications will involve additional costs. In addition, we may lose our
ability to rely upon exemptions from certain corporate governance requirements on Nasdaq that are available to foreign private
issuers. As a result, we expect that a loss of foreign private issuer status would increase our legal and financial compliance costs
and would make some activities highly time consuming and costly. We also expect that if we were required to comply with the
rules and regulations applicable to U.S. domestic issuers, it would make it more difficult and expensive for us to obtain director
and officer liability insurance, and we may be required to accept reduced coverage or incur substantially higher costs to obtain
coverage. These rules and regulations could also make it more difficult for us to attract and retain qualified members of our board
of directors.

There is a risk that we may be a passive foreign investment company, for U.S. federal income tax purposes for any taxable
year, which generally would result in certain adverse U.S. federal income tax consequences to our U.S. investors.

There is a risk that we may be treated as a passive foreign investment company, or PFIC, for any taxable year. Although the
application of the PFIC rules to a company like us is subject to uncertainties in some respects, we believe that it is reasonable to
take the position that we were not a PFIC for 2019, but there can be no assurance that the Internal Revenue Service will agree or
that a court will uphold this position. For the reasons described below, we cannot express a view as to whether we will be a PFIC
for the current or any future taxable year. In general, a non-U.S. corporation is a PFIC for any taxable year in which (i) 75% or
more of its gross income consists of passive income, or the income test, or (ii) 50% or more of the average  value of its assets
consists of assets (generally determined on a quarterly basis) that produce, or are held for the production of, passive income, or
the assets  test.  Generally,  passive  income  includes  interest,  dividends,  rents,  royalties  and  certain  gains,  and  cash  is  a  passive
asset for PFIC purposes. The assets shown on our balance sheet consist, and are expected to continue to consist, primarily of cash
and  cash  equivalents  for  the  foreseeable  future.  Therefore,  whether  we  will  satisfy  the  assets  test  for  the  current  or  any  future
taxable year will depend largely on the quarterly value of our goodwill and on how quickly we utilize our cash in our business.
Because  (i)  the  value  of  our  goodwill  may  be  determined  by  reference  to  the  market  price  of  our  Ordinary  Shares,  which  has
been, and may continue to be volatile given the nature and early stage of our business, (ii) we hold, and expect to continue to
hold, a significant amount of cash, and (iii) a company’s annual PFIC status can be determined only after the end of each taxable
year, we cannot express a view as to whether we will be a PFIC for the current or any future taxable year. In addition, it is not
clear how to apply the income test to a company like us, which is still developing its key intangible assets and whose overall
losses  from  research  activities  significantly  exceed  the  amount  of  its  income  (including  passive  income).  If  our  losses  from
research and development activities are disregarded for purposes of the income test, we may be a PFIC for any taxable year if
75% or more of our gross income (as determined for U.S. federal income tax purposes) for the relevant year is from interest and
financial investments. Because the revenue shown on our financial statements is not calculated based on U.S. tax principles, and
because for any taxable year we may not have sufficient (or any) non-passive revenue, there is a risk that we may be or become a

 
 
 
 
 
PFIC under the income test for any taxable year. If we were a PFIC for any taxable year during which a U.S. investor owned our
Ordinary  Shares  (or  under  proposed  Treasury  regulations,  IPO  Warrants),  such  U.S.  shareholder  generally  will  be  subject  to
certain adverse U.S. federal income tax consequences, including increased tax liability on gains from dispositions of the Ordinary
Shares (or IPO Warrants) and certain distributions and a requirement to file annual reports with the Internal Revenue Service. See
“Item  10.E.—Taxation—Material  U.S.  Federal  Income  Tax  Considerations  for  U.S.  Holders—Passive  Foreign  Investment
Company Rules” for more information.

48

 
We are an Emerging Growth Company and we cannot be certain whether the reduced requirements applicable to Emerging
Growth Companies will make our Ordinary Shares less attractive to investors.

We are an Emerging Growth Company, and we may take advantage of certain exemptions from various requirements that are
applicable  to  other  public  companies  that  are  not  Emerging  Growth  Companies.  For  instance,  for  as  long  as  we  remain  an
Emerging Growth Company, we will not be subject to the provision of Section 404(b) of the Sarbanes-Oxley Act that requires
our independent registered public accounting firm to provide an attestation report on the effectiveness of our internal control over
financial  reporting.  This  may  increase  the  risk  that  we  will  fail  to  detect  and  remedy  any  weaknesses  or  deficiencies  in  our
internal control over financial reporting. We have elected to include three years of selected financial data compared to five years
for comparable data reported by other public companies. In general, these reduced reporting requirements may allow us to refrain
from disclosing information that you may find important.

We  can  qualify  as  an  Emerging  Growth  Company  for  up  to  five  years,  although  circumstances  could  cause  us  to  lose  that
status earlier, including, inter alia, if the market value of our Ordinary Shares held by non-affiliates exceeds $700 million as of
any June 30 (the end of our second fiscal quarter) before that time, in which case we would no longer be an Emerging Growth
Company  as  of  the  following  December  31  (our  fiscal  year  end).  When  we  are  no  longer  deemed  to  be  an  Emerging  Growth
Company,  we  will  not  be  entitled  to  the  exemptions  provided  in  the  JOBS  Act.  We  cannot  predict  if  investors  will  find  our
Ordinary Shares less attractive as a result of our reliance on exemptions under the JOBS Act. If some investors find our Ordinary
Shares less attractive as a result, there may be a less active trading market for our Ordinary Shares and our share price may be
more volatile.

Our ordinary shares may be delisted from the Nasdaq Capital Market if we are unable to maintain compliance with Nasdaq’s
continued listing standards.

Nasdaq imposes, among other requirements, continued listing standards including a minimum bid requirement. The price of

our ordinary shares must trade at or above $1.00 to comply with the minimum bid requirement for continued listing on the
Nasdaq Capital Market. If the closing bid price of our ordinary shares fails to meet Nasdaq’s minimum closing bid price
requirement for a period in excess of 30 consecutive days, or if we otherwise fail to meet any other applicable requirements of the
Nasdaq Capital Market and we are unable to regain compliance, Nasdaq may make a determination to delist our ordinary shares.
Any delisting of our ordinary shares would likely adversely affect the market liquidity and market price of our ordinary shares
and our ability to obtain financing for the continuation of our operations or result in the loss of confidence by investors.

If we fail to maintain an effective system of internal control over financial reporting, we may not be able to accurately report
our financial results or prevent fraud. As a result, shareholders could lose confidence in our financial and other public
reporting, which would harm our business and the trading price of our common shares.

Effective internal controls over financial reporting are necessary for us to provide reliable financial reports and, together with

adequate disclosure controls and procedures, are designed to prevent fraud among other objectives. Any failure to implement
required new or improved controls, or difficulties encountered in their implementation could cause us to fail to meet our reporting
obligations. In addition, any testing by us conducted in connection with Section 404 of the Sarbanes-Oxley Act of 2002, or any
subsequent testing by our independent registered public accounting firm, may reveal deficiencies in our internal controls over
financial reporting that are deemed to be material weaknesses or that may require prospective or retroactive changes to our
financial statements or identify other areas for further attention or improvement. Inferior internal controls could also subject us to
regulatory scrutiny and sanctions, impair our ability to raise revenue and cause investors to lose confidence in our reported
financial information, which could have a negative effect on the trading price of our common shares.

49

 
 
 
 
 
We are required to disclose changes made in our internal controls and procedures and our management is required to assess
the effectiveness of these controls annually. However, for as long as we are an “emerging growth company” under the JOBS Act,
our independent registered public accounting firm will not be required to attest to the effectiveness of our internal controls over
financial reporting pursuant to Section 404. An independent assessment of the effectiveness of our internal controls could detect
problems that our management’s assessment might not. Undetected material weaknesses in our internal controls could lead to
financial statement restatements and require us to incur the expense of remediation.

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

The  trading  market  for  our  Ordinary  Shares  depends  in  part  on  the  research  and  reports  that  securities  or  industry  analysts
publish about us or our business. We do not have control over these analysts and we do not have commitments from them to write
research reports about us. If securities or industry analysts do not commence coverage of our company, the trading price for our
shares may be negatively affected. In the event we obtain securities or industry analyst coverage, if one or more of the analysts
who covers us downgrades our shares, our shares price would likely decline. If one or more of these analysts ceases to cover us
or fails to publish regular reports on us, interest in the purchase of our shares could decrease, which could cause our share price
or trading volume to decline.

Risks Relating to Our Incorporation and Location in Israel

The Israeli government grants we have received for research and development expenditures restrict our ability to manufacture
products and transfer technologies outside of Israel and require us to satisfy specified conditions. If we fail to satisfy these
conditions,  we  may  be  required  to  refund  grants  previously  received  together  with  interest  and  penalties  or  to  pay  other
amounts according to the formulas set out in the relevant laws.

Our research and development efforts have been financed, in part, through the grants that we have received from the Israeli
Innovation Authority (formerly known as the Office of Chief Scientist of the Israeli Ministry of Economy), or the IIA. Pursuant
to  these  grants,  we  must  comply  with  the  requirements  of  the  Encouragement  of  Industrial  Research,  Development  and
Technological Innovation in Industry Law 5744-1984 and the IIA regulations, or the Research Law. Until the grants are repaid
with  interest,  royalties  are  payable  to  the  IIA  in  the  amount  of  3%  on  revenues  derived  from  sales  of  products  or  services
developed in whole or in part using the IIA grants, including EB612, EB613 and any other oral PTH product candidates we may
develop. The royalty rate may increase to 5%, with respect to approved applications filed following any year in which we achieve
sales of over $70 million.

Under the Research Law, we are prohibited from manufacturing products developed using these grants outside of the State of
Israel without special approvals. We may not receive the required approvals for any proposed transfer of manufacturing activities.
Even if we do receive approval to manufacture products developed with government grants outside of Israel, the royalty rate may
be increased and we may be required to pay up to three times the grant amounts and the interest, depending on the manufacturing
volume that is performed outside of Israel. This restriction may impair our ability to outsource manufacturing or engage in our
own  manufacturing  operations  for  those  products  or  technologies.  For  additional  information,  see  “Item  4.B.—Business
Overview—The Israeli Innovation Authority Grant.”

Additionally, under the Research Law, we are prohibited from transferring in any manner (including by way of license), the
IIA-financed technologies and related rights (including know-how and other intellectual property rights) in or outside of the State
of Israel, except under limited circumstances and only with the approval of the IIA. We may not receive the required approvals
for any proposed transfer and, even if received, we may be required to pay the IIA a portion of the consideration that we receive
upon any transfer of such technology to a non-Israeli entity up to 600% of the grant amounts and the interest. The scope of the
IIA support received, the royalties that we have already paid to the IIA, the amount of time that has elapsed between the date on
which the know-how or other intellectual property rights were transferred and the date on which the IIA grants were received and
the sale price and the form of transaction will be taken into account in order to calculate the amount of the payment to the IIA.
Approval  to  transfer  the  technology  to  residents  of  the  State  of  Israel  is  also  required,  and  may  be  granted  in  specific
circumstances only if the recipient abides by the provisions of applicable laws, including the restrictions on the transfer of know-
how  and  the  obligation  to  pay  royalties.  No  assurance  can  be  made  that  approval  to  any  such  transfer,  if  requested,  will  be
granted. Transfer of know-how or rights outside of the state of Israel without IIA approval is a criminal offense.

50

 
 
 
 
 
 
 
These restrictions may impair our ability to sell our technology assets or to perform or outsource manufacturing outside of
Israel, engage in change of control transactions or otherwise transfer our know-how outside of Israel and may require us to obtain
the approval of the IIA for certain actions and transactions and pay additional royalties and other amounts to the IIA. In addition,
any change of control and any change of ownership of our Ordinary Shares that would make a non-Israeli citizen or resident an
interested  party,  as  defined  in  the  Israeli  Securities  Law,  5728-1968,  as  amended,  requires  written  notice  to  the  IIA,  and  our
failure  to  comply  with  this  requirement  could  result  in  monetary  fines.  Such  non-Israeli  interested  parties,  which  include  5%
shareholders  and  shareholders  who  have  the  right  to  appoint  a  director  to  our  board  of  directors,  are  required  to  sign  an
undertaking towards the IIA in which they would undertake to comply with the Research Law. Shareholders that purchase shares
in an IPO would not be required to sign such an undertaking.

These restrictions will continue to apply even after we have repaid the full amount of the grants and the interest. If we fail to
satisfy the conditions of the Research Law, we may be required to refund grants previously received together with interest and
penalties, to make other payments to the IIA or become subject to criminal charges.

Security, political and economic instability in the Middle East may harm our business.

Our  principal  research  and  development  facilities  are  located  in  Israel.  In  addition,  part  of  our  key  employees,  officers  and
directors  are  residents  of  Israel.  Accordingly,  political,  economic  and  military  conditions  in  the  Middle  East  may  affect  our
business directly. Since the establishment of the State of Israel in 1948, a number of armed conflicts have occurred between Israel
and its neighboring countries, Hamas (an Islamist militia and political group in the Gaza Strip) and Hezbollah (an Islamist militia
and political group in Lebanon). Recent political uprisings, social unrest and violence in various countries in the Middle East,
including Israel’s neighbor Syria, are affecting the political stability of those countries. This instability may lead to deterioration
of  the  political  relationships  that  exist  between  Israel  and  certain  countries  and  have  raised  concerns  regarding  security  in  the
region and the potential for armed conflict. In addition, Iran has threatened to attack Israel. Iran is also believed to have a strong
influence among the Syrian government, Hamas and Hezbollah. These situations may potentially escalate in the future into more
violent events which may affect Israel and us. These situations, including conflicts which involved missile strikes against civilian
targets in various parts of Israel have in the past negatively affected business conditions in Israel.

Any hostilities involving Israel or the interruption or curtailment of trade between Israel and its present trading partners could
have a material adverse effect on our business. Although such hostilities did not in the past have a material adverse impact on our
business, we cannot guarantee that hostilities will not be renewed and have such an effect in the future. The political and security
situation  in  Israel  may  result  in  parties  with  whom  we  have  contracts  claiming  that  they  are  not  obligated  to  perform  their
commitments under those agreements pursuant to force majeure provisions. These or other Israeli political or economic factors
could harm our operations and product development. Any hostilities involving Israel or the interruption or curtailment of trade
between Israel and its present trading partners could adversely affect our operations and could make it more difficult for us to
raise capital. We could experience disruptions if acts associated with this conflict result in any serious damage to our facilities.
Furthermore,  several  countries,  as  well  as  certain  companies  and  organizations,  continue  to  restrict  business  with  Israel  and
Israeli  companies,  which  could  have  an  adverse  effect  on  our  business  and  financial  condition  in  the  future.  Our  business
interruption insurance may not adequately compensate us for losses, if at all, that may occur as a result of an event associated
with a security situation in the Middle East, and any losses or damages incurred by us could have a material adverse effect on our
business.

Our operations may be disrupted by the obligations of personnel to perform military service.

Our employees in Israel, including executive officers, generally, may be called upon to perform up to 42 days (and in some
cases more) of annual military reserve duty until they generally reach the age of 45 (or older in some cases) and, in emergency
circumstances, could be called to active duty. In response to increased tension and hostilities, since September 2000 there have
been  occasional  call-ups  of  military  reservists,  including  in  connection  with  the  mid-2006  war  in  Lebanon  and  the  December
2008, November 2012 and July 2014 conflicts with Hamas, and it is possible that there will be additional call-ups in the future.
Our  operations  could  be  disrupted  by  the  absence  of  a  significant  number  of  our  employees  related  to  military  service  or  the
absence  for  extended  periods  of  one  or  more  of  our  key  employees  for  military  service.  Such  disruption  could  materially
adversely affect our operations, business and results of operations.

51

 
 
 
 
 
 
 
Our  business  is  subject  to  currency  exchange  risk  and  fluctuations  between  the  U.S.  dollar  and  other  currencies  may
negatively affect our earnings and results of operations.

The U.S. dollar is both our functional and reporting currency. As a result, our results of operations may be adversely affected
by  exchange  rate  fluctuations  between  the  U.S.  dollar  and  the  NIS.  A  significant  portion  of  the  expenses  associated  with  our
Israeli operations, including personnel and facilities related expenses, are incurred in NIS. Consequently, inflation in Israel will
have the effect of increasing the cost of our operations in Israel unless it is offset on a timely basis by a devaluation of the NIS
relative to the U.S. dollar. In addition, if the value of the U.S. dollar decreases against the NIS, our earnings may be negatively
impacted.  Moreover,  exchange  rate  fluctuations  in  currency  exchange  rates  in  countries  other  than  Israel  where  we  operate,
perform  our  clinical  trials  or  conduct  business  may  also  negatively  affect  our  earnings  and  results  of  operations.  We  cannot
predict any future trends in the rate of inflation or deflation in Israel or the rate of devaluation or appreciation of the NIS against
the U.S. dollar. If the dollar cost of our operations in Israel increases, our dollar-measured results of operations will be adversely
affected. For example, in 2019, the value of the NIS appreciated against the U.S. dollar by 7.8%, which appreciation was partially
offset by inflation in Israel of 0.3%. In 2018, the value of the NIS depreciated against the U.S. dollar by 8.1%, the effect of which
was partly offset by inflation in Israel at a rate of approximately 0.8%. As a result of these fluctuations, our NIS denominated
expenses were affected.

Potential  future  revenue  may  be  derived  from  abroad,  including  outside  of  the  United  States.  As  a  result,  our  business  and
share  price  may  be  affected  by  fluctuations  in  foreign  exchange  rates  with  these  other  currencies,  which  may  also  have  a
significant  impact  on  our  reported  results  of  operations  and  cash  flows  from  period  to  period.  Currently,  we  do  not  have  any
exchange  rate  hedging  arrangements  in  place.  Foreign  currency  fluctuations  could  materially  adversely  affect  our  results  of
operations or could positively affect our results of operations in ways that may not necessarily be repeated in future periods.

It may be difficult to enforce a U.S. judgment against us or our officers and directors, to assert U.S. securities laws claims in
Israel or to serve process on our officers and directors.

We are incorporated under the laws of the State of Israel. Service of process upon us, our directors and officers and the Israeli
experts, if any, a significant number of whom reside outside the United States, may be difficult to obtain within the United States.
Furthermore, because the majority of our assets and investments, and substantially all of our directors, officers and such Israeli
experts, if any, are located outside the United States, any judgment obtained in the United States against us or any of them may be
difficult to collect within the United States. In addition, such judgment may not be enforced by an Israeli court.

In addition, it may also be difficult for an investor to effect service of process on these persons in the U.S. or to assert U.S.
securities law claims in original actions instituted in Israel. Israeli courts may refuse to hear a claim based on an alleged violation
of U.S. securities laws reasoning that Israel is not the most appropriate forum to bring such a claim. In addition, even if an Israeli
court agrees to hear a claim, it may determine that Israeli law and not U.S. law is applicable to the claim. If U.S. law is found to
be applicable, the content of applicable U.S. law must be proved as a fact, which can be a time-consuming and costly process.
Certain matters of procedure will also be governed by Israeli law. There is little binding case law in Israel addressing the matters
described above. See the section in our Registration Statement on Form F-1 filed under the Securities Act with the SEC on June
27, 2018, entitled “Enforceability of Civil Liabilities.” As a result of the difficulty associated with enforcing a judgment against
us in Israel, holders of our Ordinary Shares may not be able to collect any damages awarded by either a U.S. or foreign court.

Provisions of Israeli law and our amended Articles may give rise to withholding obligations or delay, prevent or make difficult
a change of control and therefore depress the price of our shares.

Israeli corporate law regulates mergers, requires tender offers for acquisitions of shares above specified thresholds, requires
special approvals for transactions involving directors, officers or significant shareholders and regulates other matters that may be
relevant to these types of transactions. For example, under the Companies Law, upon the request of a creditor of either party to a
proposed merger, the court may delay or prevent the merger if it concludes that there exists a reasonable concern that as a result
of the merger the surviving company will be unable to satisfy the obligations of any of the parties to the merger. Additionally, a
tender  offer  for  all  of  a  company’s  issued  and  outstanding  shares  can  only  be  completed  if  the  acquirer  receives  positive
responses from the holders of at least 95% of the issued share capital. Completion of the tender offer also requires approval of a
majority of the offerees that do not have a personal interest in the tender offer unless, following consummation of the tender offer,
the acquirer would hold more than 98% of the company’s outstanding shares. Furthermore, the shareholders, including those who
indicated their acceptance of the tender offer, may, at any time within six months following the completion of the tender offer,
petition  an  Israeli  court  to  alter  the  consideration  for  the  acquisition,  unless  the  acquirer  stipulated  in  its  tender  offer  that  a
shareholder  that  accepts  the  offer  may  not  seek  such  appraisal  rights.  For  additional  information  regarding  the  regulation  of
mergers and tender offers under the Israeli Companies Law, see “Item 16.G.–Corporate Governance— Anti-Takeover Measures
under Israeli Law; Acquisitions under Israeli Law.”

 
 
 
 
 
 
 
 
52

Furthermore,  Israeli  tax  considerations  may  make  potential  transactions  unappealing  to  us  or  to  our  shareholders  whose
country of residence does not have a tax treaty with Israel exempting such shareholders from Israeli tax. For example, Israeli tax
law  does  not  recognize  tax-free  share  exchanges  to  the  same  extent  as  U.S.  tax  law.  With  respect  to  mergers,  Israeli  tax  law
allows  for  tax  deferral  in  certain  circumstances  that  makes  the  deferral  contingent  on  the  fulfillment  of  numerous  conditions,
including  a  holding  period  of  two  years  from  the  date  of  the  transaction  during  which  sales  and  dispositions  of  shares  of  the
participating companies are, subject to certain exceptions, restricted. Moreover, with respect to certain share swap transactions,
the tax deferral is limited in time, and when the time expires, tax then becomes payable even if no actual disposition of the shares
has occurred.

Our amended Articles of Association, or Articles, provide that our directors (other than external directors) are elected on a
staggered basis such that a potential acquirer cannot readily replace our entire board of directors at a single general shareholders
meeting.

These provisions could cause our Ordinary Shares to trade at prices below the price for which third parties might be willing to
pay to gain control of us. Third parties who are otherwise willing to pay a premium over prevailing market prices to gain control
of us may be unable or unwilling to do so because of these provisions of Israeli law and our amended Articles.

Your  rights  and  responsibilities  as  a  shareholder  are  governed  by  Israeli  law,  which  may  differ  in  some  respects  from  the
rights and responsibilities of shareholders of U.S. companies.

We are incorporated under Israeli law. The rights and responsibilities of the holders of our Ordinary Shares are governed by
our  Articles  and  Israeli  law.  These  rights  and  responsibilities  differ  in  some  respects  from  the  rights  and  responsibilities  of
shareholders in typical U.S.-based corporations. In particular, a shareholder of an Israeli company has a duty to act in good faith
and in a customary manner in exercising its rights and performing its obligations towards the company and other shareholders
and  to  refrain  from  abusing  its  power  in  the  company,  including,  among  other  things,  in  voting  at  the  general  meeting  of
shareholders on matters such as amendments to a company’s articles of association, increases in a company’s authorized share
capital, mergers and acquisitions and interested party transactions requiring shareholder approval. In addition, a shareholder who
knows that it possesses the power to determine the outcome of a shareholder vote or to appoint or prevent the appointment of a
director or executive officer in the company has a duty of fairness toward the company with regard to such vote or appointment.
There is limited case law available to assist us in understanding the implications of these provisions that govern shareholders’
actions, and these provisions may be interpreted to impose additional obligations and liabilities on holders of our Ordinary Shares
that are not typically imposed on shareholders of U.S. corporations.

Our business could be negatively affected as a result of actions of activist shareholders, and such activism could impact the
trading value of our securities.

In  recent  years,  certain  Israeli  issuers  listed  on  United  States  exchanges  have  been  faced  with  governance-related  demands
from  activist  shareholders,  unsolicited  tender  offers  and  proxy  contests.  Responding  to  these  types  of  actions  by  activist
shareholders could be costly and time-consuming, disrupting our operations and diverting the attention of management and our
employees.  Such  activities  could  interfere  with  our  ability  to  execute  our  strategic  plan.  In  addition,  a  proxy  contest  for  the
election of directors at our annual meeting would require us to incur significant legal fees and proxy solicitation expenses and
require  significant  time  and  attention  by  management  and  our  board  of  directors.  The  perceived  uncertainties  as  to  our  future
direction also could affect the market price and volatility of our securities.

ITEM 4.          INFORMATION ON THE COMPANY

4.A.          History and Development

Our legal and commercial name is Entera Bio Ltd. We were incorporated as a limited liability company under the laws of the
State  of  Israel  on  September  30,  2009.  We  commenced  operations  in  June  2010  as  a  joint  venture  of  D.N.A  Biomedical  and
Oramed Ltd. (“Oramed”) to pursue the development of pharmaceutical products for the oral delivery of proteins. In connection
with  our  founding,  Oramed  licensed  to  us  the  use  of  certain  of  its  patent  rights  relating  to  the  oral  delivery  of  proteins.  In
February  2011,  Oramed  sold  the  majority  of  its  holdings  in  us  to  D.N.A.  Biomedical.  In  connection  with  the  sale,  Oramed
assigned  to  us  the  patent  rights  that  it  had  previously  licensed  to  us,  in  exchange  for  an  exclusive  license  to  use  the  assigned
patent  rights  in  the  fields  of  diabetes  and  influenza  and  for  a  3%  royalty  on  net  revenues  generated  from  our  use  or  other
exploitation of the assigned patent rights. In March 2011, D.N.A Biomedical and Oramed terminated the joint venture. To date,
we have focused our operations on the development of our drug delivery technology for the oral administration of proteins and
large molecules, in particular our oral PTH (1-34) product candidates.

We are registered with the Israeli Registrar of Companies. Our registration number is 51-433060-4. Article 3 of our Articles

generally provides that our objectives are to engage in any lawful activity.

 
 
 
 
 
53

Our  principal  executive  offices  are  located  at  Kiryat  Hadassah  Minrav  Building,  5th  Floor,  Jerusalem  9122002,  Israel.  Our
corporate  offices  in  the  United  States  are  located  at  37  Walnut  Street,  Suite  300,  Wellesley  Hills,  MA.  Our  website  is
https://www.enterabio.com/. The information contained on, or that can be accessed through, our website does not constitute a part
of  this  form  and  is  not  incorporated  by  reference  herein.  The  SEC  also  maintains  a  website  that  contains  reports,  proxy  and
information statements and other information regarding issuers that file electronically with the SEC. The address of this website
is http://www.sec.gov and you can access our filings on that website.

We  have  one  wholly-owned  subsidiary,  Entera  Bio,  Inc.,  which  was  incorporated  on  January  8,  2018  under  the  laws  of  the
State of Delaware. While our operations were initially conducted in our research and development facilities in Israel, in 2018 we
started  to  expand  our  clinical  and  medical  teams  in  the  United  States.  In  2019,  we  hired  a  U.S.-based  CEO  and  CFO  and
established corporate offices in Boston, Massachusetts.

We  are  an  Emerging  Growth  Company.  As  such,  we  are  eligible  to,  and  intend  to,  take  advantage,  for  up  to  five  years,  of
certain  exemptions  from  various  reporting  requirements  applicable  to  other  public  companies  that  are  not  Emerging  Growth
Companies, such as not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley
Act. We will remain an Emerging Growth Company until the earliest of: (i) the last day of our fiscal year during which we have
total  annual  gross  revenues  of  at  least  $1.07  billion;  (ii)  the  last  day  of  our  fiscal  year  following  the  fifth  anniversary  of  the
closing of our IPO; (iii) the date on which we have, during the previous three-year period, issued more than $1.0 billion in non-
convertible debt; (iv) the date on which we are deemed to be a Large Accelerated Filer under the Exchange Act, with at least
$700 million of equity securities held by non-affiliates.

Further, under the JOBS act, Emerging Growth Companies can take advantage of an extended transition period for complying
with new or revised accounting standards. This provision allows an Emerging Growth Company to delay the adoption of some
accounting standards until those standards would otherwise apply to private companies. However, given that we currently report
under IFRS as required by the IASB, we will not be able to avail ourselves of this extended transition period and, as a result, we
will  adopt  new  or  revised  accounting  standards  on  the  relevant  dates  on  which  adoption  of  such  standards  is  required  by  the
IASB.

For information regarding our capital expenditures, see “Item 5.B.–Liquidity and Capital Resources.”

4.B.          Business Overview

Who We Are

We  are  a  clinical-stage  biopharmaceutical  company  focused  on  the  development  and  commercialization  of  orally  delivered
macromolecule therapeutics for use in areas with significant unmet medical need where adoption of injectable therapies is limited
due to cost, convenience and compliance challenges for patients. Our current strategy for our lead product candidates is to use our
technology to develop an oral formulation of human parathyroid hormone (1-34), or PTH, which has been approved in the United
States in injectable form for over a decade.

  Our  lead  oral  PTH  product  candidates  are  EB613  for  the  treatment  of  osteoporosis  and  EB612  for  the  treatment  of
hypoparathyroidism. In both of these indications, the leading products are daily injectable formulations of PTH. In total, more
than 180 healthy volunteers and patients, have received multiple doses of various formulations of our oral PTH (1-34).

Osteoporosis is a systemic skeletal disease characterized by low bone mass, deterioration of bone tissue and increased bone
fragility and susceptibility to fracture. Forteo® is a once-daily subcutaneous injectable form of PTH (1-34), marketed by Eli Lilly
and  Company  (“Eli  Lilly”),  that  was  approved  in  2002  for  the  treatment  of  osteoporosis  in  the  United  States  and  is  widely
considered one of the most effective treatments due to its ability to build bone. Because our product candidate EB613 is delivered
orally, we believe it will reduce the treatment and cost burden on patients and lead to significantly higher patient and physician
acceptance compared to an injectable form of PTH. Between 2013 and 2015, we conducted a Phase 1b, open label, crossover
design, pharmacokinetic or PK study, with nine to ten healthy male volunteers in three cohorts that received either 20 microgram
Forteo  injections,  or  EB613.  The  pharmacokinetic  profile  of  EB613  was  characterized  by  rapid  absorption  and  disappearance
rates, resulting in a short pharmacokinetic exposure to the drug (see graph below).

54

 
 
Pharmacokinetic profiles following the administration of an oral formulation of PTH (1-34) versus Forteo ®
injections. Each data point represents the mean of observations in nine to ten volunteers.

With our current formulation of oral EB613, the total systemic exposure as measured by the area under the curve, or AUC, of
188pgm*hr/ml following the administration of oral EB613  was  similar  to  the  AUC  of  the  Forteo  injection  of  182  pgm*hr/ml,
while  the  maximal  plasma  concentrations,  also  known  as  Cmax,  of  the  oral  EB613  formulation  was  approximately  two-fold
higher than the Cmax of the injection. In addition, the duration of the exposure above the upper limit of the reference range of
endogenous parathyroid hormone, (equivalent to ≥28 pg/mL PTH(1-34), if adjusted on a molar basis), was approximately one
hour or two-fold less following the administration of oral EB613 in comparison to more than two hours for subjects receiving
Forteo  .  Lower  exposure  to  the  drug  is  believed  to  be  preferable  as  extended  exposure  above  the  upper  limit  of  the  reference
range  may  lead  to  an  increased  incidence  of  hypercalcemia,  an  undesired  side  effect,  observed  in  some  patients  treated  with
subcutaneous injections of Forteo. As a result, the sharper and shorter duration of exposure, may be preferable for the treatment
of osteoporosis.

In an additional treatment arm of the above study, a lower dose was used to achieve a Cmax similar to the Cmax following a
Forteo injection with a lower AUC. Each data point below  represents  the  mean  of  observations  in  nine  to  ten  volunteers.  The
activation of the various biological pathways is believed to be triggered by PTH levels above a specific threshold. It is possible
that a similar Cmax associated with a lower AUC and shorter exposure time may not only be sufficient to activate the anabolic
pathways, but may also reduce the risk of hypercalcemia adverse events.

55

Pharmacokinetic profiles following the administration of an oral formulation of PTH (1-34) versus commercial
Forteo® injection in Phase 1b. Each data point represents the mean of observations in nine to ten volunteers.

Based on our Phase 1 studies, and our ongoing Phase 2 dose-ranging trial, EB613 appears to be safe and well tolerated with no
drug-related  adverse  events  reported.  In  a  single  volunteer,  two  mild  unrelated  adverse  events  (cough  and  dyspepsia)  were
reported  one  day  after  the  oral  drug  administration.  In  contrast,  three  cases  of  transient  increases  in  serum  calcium  above  the
upper limit of normal, and a single case of vomiting, were observed following injections of Forteo.

Based  on  changes  in  general  guidance  issued  by  the  FDA  in  2018  and  the  similarity  of  our  product’s  PK  profile  to  that  of
Forteo,  we  requested  and  held  a  pre-IND  meeting  with  the  FDA  to  discuss  our  development  plan  of  our  oral  PTH  candidate,
EB613, for the treatment of osteoporosis. In addition to discussing various aspects of the nonclinical and clinical development
plan, the meeting focused on the use of the 505(b)(2) regulatory pathway and the use of bone mineral density, or BMD, rather
than fracture incidence as the primary endpoint to support an NDA. Based on the FDA’s response, we believe that we may be
able to use BMD as the primary efficacy endpoint for a Phase 3 trial and that a fracture endpoint trial will not be required.

In  July  2019,  we  initiated  a  dose  ranging  Phase  2  multi-center  trial  in  approximately  160  postmenopausal  women  with
osteoporosis, or low BMD. Following the analysis of the data from this study, we intend to design and execute Phase 3 pivotal
trial(s)  in  approximately  600-700  osteoporosis  patients.  We  believe  that  the  study  design  to  achieve  the  BMD  endpoint  of  the
alternative pathway, as discussed with the FDA, will have a much smaller number of patients and will be significantly shorter in
duration than a pathway that utilizes a placebo-controlled bone fracture endpoint. Based on directives from the Israeli Ministry of
Health  and  our  affiliated  medical  institutions  implemented  in  March  2020  due  to  COVID-19,  we  have  temporarily  suspended
enrollment of new patients in our ongoing Phase 2 clinical trial. At this time, we have 97 patients currently enrolled in this trial.
As of March 23, 2020, we are continuing to collect patient data from the currently enrolled patients in this trial through various
monitoring means established by the regulatory authorities.

Hypoparathyroidism is a rare condition in which the body fails to produce sufficient amounts of PTH or the PTH produced
lacks  biologic  activity.  Historically,  the  treatments  for  hypoparathyroidism  have  been  calcium  supplements,  active  vitamin  D
analogs (calcitriol or similar drugs) and occasionally phosphate binders, the chronic use of which results in serious side effects
with significant costs to patients and the healthcare system. A once-daily injectable form of PTH (1-84), or Natpara, has been
approved for the treatment of hypoparathyroidism. Our lead product candidate for hypoparathyroidism, EB612, is also delivered
orally and can be administered in customized doses several times a day. Studies performed by researchers at the NIH have shown
that  dosing  PTH  multiple  times  per  day  significantly  increases  the  efficacy  of  therapy  and  may  be  more  effective  for  treating
hypoparathyroidism. These studies found that the total daily PTH dose required to maintain serum calcium in the normal or near-
normal range was reduced by 50% with twice-daily PTH (1-34) and also demonstrated that twice-daily dosing achieved better
control  over  serum  calcium  and  urinary  calcium  excretion  as  compared  to  once-daily  dosing.  In  addition,  we  believe  patients
generally prefer orally-administered drugs. For these reasons, we believe EB612 dosed two or more times during the day may be
clinically  superior  to  existing  daily  therapy  and  has  the  potential  to  become  the  standard  of  care,  if  approved,  for
hypoparathyroidism.

56

In  2015,  we  successfully  completed  a  Phase  2a  trial  for  EB612.  Although  our  Phase  2a  trial  involved  a  smaller  number  of
patients, was conducted for a shorter duration and did not include an initial dose optimization period in comparison to the design
of  the  pivotal  trial  used  for  regulatory  approval  of  Natpara  (the  REPLACE  trial),  our  Phase  2a  trial  showed  the  potential  for
similar efficacy. In the third quarter of 2019, we reported the results of a Phase 2 clinical trial that included one day of dosing
with EB612 to evaluate the pharmacokinetic/pharmacodynamics, or PK/PD, profile of various EB612 dose regimens compared
with Natpara. The results from this study demonstrated that EB612 was effectively delivered into the blood stream and activated
PTH-dependent biological pathways that are inadequately activated in patients with hypoparathyroidism. In addition, the various
dosing regimens demonstrated positive impacts on serum calcium, urine calcium and serum phosphate levels. No serious adverse
events were reported. We believe this Phase 2 trial will help determine the design of a definitive long-term Phase 3 trial of EB612
in  patients  with  hypoparathyroidism  in  which  the  dose  frequency  would  be  titrated  to  control  hypocalcemia,  normalize  serum
phosphate and reduce renal calcium excretion.

In  the  future,  after  the  completion  of  additional  formulation  and  development  activities    and  subject  to  available  funds,  we
expect  to  initiate  a  multi-site  Phase  2b/3  clinical  trial  of  EB612  for  the  treatment  of  hypoparathyroidism,  which  will  further
evaluate the dosage, effectiveness and safety profile of EB612 in an expanded population of patients with hypoparathyroidism.
We  expect  that  this  Phase  2b/3  trial,  when  initiated,  will  be  designed  to  replicate  the  REPLACE  trial  in  many  aspects  and  to
achieve a significant reduction in urinary calcium. The phase 2b/3 clinical trial of EB612 in hypoparathyroidism may potentially
support a submission for regulatory approval of EB612, if successful.

In addition to the utilization of our technology to develop our own internal drug candidates, we intend to use our technology as
a platform for the oral delivery of other novel protein and large molecule therapeutics. Our proprietary technology has potential
advantages  over  alternative  delivery  options,  and  may  enable  us  to  create  a  potential  pipeline  of  products  across  a  range  of
therapeutic  indications.  We  have  generated  data  on  a  number  of  additional  proteins  and  peptides  in  molecules  as  large  as  150
kDa, and may develop these candidates further internally, or explore potential research collaborations to advance these therapies
through clinical development and generate funding.

In December 2018, we entered into a research collaboration and license agreement with Amgen, Inc, or Amgen. Under the
agreement,  the  parties  will  collaborate  on  the  development  and  discovery  of  clinical  candidates  in  the  field  of  inflammatory
disease and other serious illnesses. Specifically, we and Amgen will use our proprietary drug delivery platform to help Amgen
develop oral formulations for up to three large molecule drug candidates within Amgen’s pipeline. Further, under the terms of the
agreement, we will conduct preclinical development activities, at Amgen’s expense and Amgen will be responsible for research,
clinical development, manufacturing and commercialization of any of the resulting programs, at its expense. We will be eligible
to  receive  from  Amgen  aggregate  payments  of  up  to  $270  million  upon  achievement  of  various  clinical  and  commercial
milestones,  or  Amgen’s  exercise  of  options  to  select  an  additional  program  to  include  in  the  collaboration,  as  well  as  tiered
royalty payments ranging from the low to mid-single digits based on the level of Amgen’s net sales of any applicable products, if
approved. We will retain all intellectual property rights to our drug delivery technology, which under this collaboration will be
licensed to Amgen exclusively for Amgen’s nominated drug targets. Amgen will retain all rights to its large molecules and any
subsequent improvements.

Our Pipeline

Drug  development  has  shifted  towards  the  use  of  biologics  such  as  peptides,  proteins  and  other  large  molecules  for  the
treatment of various diseases including orphan indications. For example, approximately 30% of the drugs approved by the FDA
between  2015  and  2018  were  biologics.  Currently,  most  large  molecule  therapeutics  can  only  be  delivered  via  injections  and
other non-oral pathways because oral administration typically leads to poor absorption into the blood stream as well as enzymatic
degradation  within  the  gastrointestinal  tract.  Oral  drug  delivery  has  the  potential  to  reduce  the  treatment  burden  on  patients
relative  to  injectable  drugs  and  may  provide  significantly  more  flexibility,  both  in  size  and  number  of  doses  per  day,  than
injectable  drugs.  Our  proprietary  oral  drug  delivery  technology  is  designed  to  address  the  issues  of  poor  absorption,  high
variability, and difficulties delivering such large molecules to the targeted location in the body by utilizing a combination of a
synthetic  absorption  enhancer,  to  facilitate  the  enhanced  absorption  of  large  molecules,  and  protease  inhibitors  to  prevent
enzymatic degradation.

We  have  initially  focused  on  the  development  of  products  which  are  based  on  previously  approved  therapeutic  agents.  We
believe this will allow us to more efficiently and predictably advance product candidates through the development cycle based on
well-defined  clinical  and  regulatory  pathways.  We  have  conducted  initial  feasibility  studies  with  a  number  of  candidates,
including  human  growth  hormone,  or  HGH,  among  others,  and  intend,  subject  to  the  availability  of  resources,  to  commence
preclinical and clinical development for our next, non-PTH product candidate in the future.

57

The following chart summarizes the current stage of development of each of our current product candidates, as well as their

indications.

Our Strategy

Our  goal  is  to  become  a  leading  biopharmaceutical  company  focused  on  the  development  and  commercialization  of  orally
delivered large molecule therapeutics in indications with significant unmet medical needs. The key elements of our strategy to
achieve this goal are to:

•

•

•

•

Advance EB613 into a Phase 3 clinical trial for the treatment of osteoporosis: We are currently conducting a dose ranging Phase 2 clinical trial of
EB613  for  the  treatment  of  osteoporosis.  Based  on  FDA  guidance  received  at  our  pre-IND  meeting  in  November  2018,  we  intend  to  further
develop EB613 and conduct the required non-clinical and clinical trials in order to attain regulatory approval. We intend to conduct a single Phase
3, multicenter trial with a BMD endpoint comparing Oral PTH with Forteo over a 12-month treatment period. We believe this Phase 3 trial could
be initiated as early as 2021 or 2022, based on a successful outcome of the Phase 2 trial, pending the determination of the impact of COVID-19 on
our clinical trial enrollment, on our ability to collect sufficient data to proceed with a Phase 3 clinical trial and on the design of any such Phase 3
clinical trial, as well as on whether we will have adequate financial resources.

Advance EB612 through clinical development for the treatment of hypoparathyroidism: To date we have completed two Phase 2 clinical trials of
EB612 for the treatment of hypoparathyroidism. We reported positive results from the first trial in the third quarter of 2015, and then conducted a
Phase  2PK/PD  trial  in  2019  to  evaluate  the  profile  of  various  EB612  dose  regimens.  After  the  completion  of  additional  formulation  and
development activities to determine our final formulations, and subject to available funds, we expect to initiate a Phase 2b/3 clinical trial of EB612
for  the  treatment  of  hypoparathyroidism.  The  FDA  and  the  EMA  have  granted  EB612  orphan  drug  designation  for  the  treatment  of
hypoparathyroidism.

Leverage  our  expertise  in  the  oral  delivery  of  PTH  to  develop  product  candidates  in  additional  indications:  In  the  future,  we  may  conduct
exploratory  Phase  2  studies  for  the  use  of  our  oral  PTH  candidates  in  additional  indications  in  which  the  anabolic  effects  of  pulsatile  PTH  to
stimulate  bone  formation  may  play  a  key  pharmacologic  role,  including  in  delayed  union  of  fractures,  an  indication  within  the  field  of  bone
healing after a fracture. We plan to use EB613, or a further modified formulation, if studies suggest we could achieve a PK profile that is more
efficacious, for these indications.

Identify and develop products based on FDA-approved injectable large molecule therapeutics: We intend to leverage our technology platform by
applying it to the development of known large molecule therapeutics and believe we can reduce the development and regulatory risks by working
on  FDA-approved  large  molecule  therapeutic  agents  with  known  mechanisms  of  action.  We  believe  this  will  allow  us  to  advance  our  product
candidates efficiently and predictably through the development cycle thereby offering us the option to either develop these products on our own or
to collaborate with the innovator companies.

58

•

•

Develop more effective novel large molecule therapeutics through collaborations and partnerships with other biotechnology or pharmaceutical
companies:  Oral  drug  delivery  lowers  the  treatment  burden  on  patients  relative  to  injectable  drugs,  leading  to  higher  patient  and  physician
acceptance and compliance, and at a lower cost to patients. However, certain peptides, proteins and other large molecule therapeutics can currently
only be delivered via injections and other non-oral pathways because oral administration leads to negligible absorption into the blood stream as
well as enzymatic degradation within the gastrointestinal tract. Our technology is designed to overcome both of these issues by enabling enhanced
systemic  absorption  of  large  molecules  and  slowing  their  enzymatic  degradation  while  in  the  gastrointestinal  tract.  For  example,  in  December
2018, we entered into a research collaboration and license agreement with Amgen and we intend to explore additional collaborations to further
validate our technology and potentially generate value through funding from such collaborations. COVID-19 may impact our ability to conduct
research  and  development  activities  or  to  develop  data  that  may  lead  to  potential  future  collaborations  (see  “Risk  Factors—The  outbreak  of
COVID-19 in the United States, Israel and elsewhere has created significant business disruptions and will adversely affect our business”).

Establish global and regional commercial partnerships, or selectively develop commercial capabilities for our lead oral PTH product candidates:
For our oral PTH product candidates that target orphan indications, we may determine to retain commercialization rights within key territories,
including the United States, because of the ability to commercialize efficiently with a small sales force or other contract selling organizations. For
product  candidates  that  target  indications  with  larger  patient  populations  such  as  Osteoporosis,  we  may  choose  to  partner  with  larger
biopharmaceutical  companies  ahead  of  late  stage  development  and  commercialization,  or  to  license  our  technology  to  third  parties  for  their
additional indications, pending our Phase 2 trial results and the potential impact of COVID-19 on those results or on our discussions with potential
collaboration  or  other  business  partners.  We  are  building  a  corporate  and  business  development  capability  to  determine  the  appropriate
development and commercial strategies for our current and future product candidates.

Our Technology

We are focused on the development and commercialization of product candidates that leverage our proprietary technology for
the  oral  delivery  of  large  molecule  therapeutics.  In  recent  years,  drug  development  has  shifted  towards  the  use  of  peptides,
proteins and other large molecules for the treatment of various diseases. By lowering the treatment burden on patients, oral drug
delivery leads to higher patient and physician acceptance. In addition, oral drug delivery provides significantly more flexibility,
both in size of dose and number of doses per day, than injectable drugs, which are frequently administered by preset injection pen
and only once per day. Oral tablets are also less costly to manufacture than injectable biologics, which we expect will lower the
cost of our therapies to patients, thereby expanding access to a greater population of patients who can afford these therapies.

Currently,  peptides,  proteins  and  other  large  molecule  therapeutics  are  typically  delivered  via  injections  and  other  non-oral
pathways  because  oral  administration  leads  to  poor  absorption  into  the  blood  stream  (bioavailability)  due  to  enzymatic
degradation  within  the  gastrointestinal  tract  and  poor  permeability  though  the  intestinal  wall.  Most  oral  drug  delivery
technologies attempting to overcome this hurdle only manage to attain very low bioavailability (less than 1%), which generally
results in high variability of dose exposure, both between patients and within the same patient at different times of administration.
These  variability  issues  are  due  to  the  fact  that  small  changes  in  the  level  of  absorption  lead  to  significant  changes  in  the
bioavailability. As a result, absorption variability generally decreases as drug bioavailability increases.

Oral formulations of large molecules must therefore ensure that the large molecule is able to pass through the intestinal wall so
that it can be absorbed into the bloodstream and that the large molecule therapeutic is not exposed to enzymatic degradation in
order to protect its biological activity and availability for absorption.

Our  proprietary  technology  is  designed  to  address  both  of  these  issues  by  utilizing  a  combination  of  a  synthetic  absorption
enhancer,  or  carrier  molecule,  to  facilitate  the  enhanced  absorption  of  large  molecules,  and  protease  inhibitors  to  prevent
enzymatic degradation. By designing our product candidates to address both the issues of absorption and degradation, we have
been able to significantly increase bioavailability and decrease the variability of the PTH dose delivered in our clinical trials to
date.

59

 
Our carrier molecule is designed to create a weak association with our chosen large molecule therapeutic agents, leaving the
therapeutic agent chemically unmodified. The carrier molecule enables transport across the intestinal membrane via transcellular
absorption  without  compromising  the  integrity  of  the  intestinal  wall.  Because  of  the  weak  association  between  the  carrier
molecule and the therapeutic agent, the interaction is designed to be reversible and occurs spontaneously by simple dilution on
entering  the  blood.  We  selected  protease  inhibitors  that  act  by  specifically  inhibiting  a  number  of  gastrointestinal  enzymes
designed to assist in the degradation and digestion of proteins without interfering with normal gastrointestinal activity.

In  order  for  large  molecule  therapeutics  to  benefit  from  the  use  of  our  oral  delivery  technology,  they  must  demonstrate  a

number of specific characteristics, including:

•

•

•

having the appropriate size, as measured by molecular weight, and other chemical/physical characteristics;

having a mechanism of action that favors delivery through the gastrointestinal tract rather than through injections, and;

having a dosing schedule that requires dosing one or more times per day for at least three months.

Based on these criteria, we chose to focus initially on product candidates related to oral delivery of PTH molecules, which
have  the  potential  for  therapeutic  use  in  a  number  of  indications  including  hypoparathyroidism,  osteoporosis  and  non-union
fractures.  We  have  also  explored  the  use  of  our  technology  in  other  molecules  such  as  HGH  and  a  number  of  other
macromolecules, up to approximately 150kDa in size.

Based  on  the  strength  of  our  technology  platform,  in  December  2018,  we  entered  into  a  research  collaboration  and  license
agreement  with  Amgen,  under  which,  the  parties  will  collaborate  for  the  development  and  discovery  of  up  to  three  clinical
candidates in the field of inflammatory disease and other serious illnesses. We will retain all intellectual property rights to our
drug  delivery  technology,  which  under  this  collaboration  will  be  licensed  to  Amgen,  exclusively  for  Amgen’s  nominated  drug
targets. Amgen will retain all rights to its certain large molecules and any subsequent improvements.

Our Product Candidates

The following table summarizes important information about each of our current oral PTH product candidates, including their
indications  and  their  current  stage  of  development.  We  have  not  out-licensed  any  intellectual  property  rights  to  our  oral  PTH
product  candidates  listed  below,  and,  therefore,  have  retained  the  ability  to  pursue  their  worldwide  commercialization,  or
potential commercial partnerships.

Program

EB613

Indication

Description

Stage of
Development

Status

Osteoporosis

Oral PTH (1-34)

Phase 2

Pre-IND meeting conducted in Q4 2018

EB612

Hypoparathyroidism

Oral PTH (1-34)

Phase 2

Phase 2 dose ranging clinical trial initiated in 2019

Phase 3 initiation expected in 2021 or 2022.
Phase  2a  successfully  completed  (results  reported
2015)

Phase 2b PK/PD clinical trial head to head with
Natpara in hypoparathyroid patients results reported in
Q3 2019

Final formulation(s) to be selected in 2020

Oral PTH Therapeutics

PTH is a hormone that regulates the levels of calcium and phosphorus in the blood. The naturally occurring form of PTH that
is found in the human body is composed of 84 amino acids, although only the first 34 amino acids are believed to be responsible
for its biological effects. A recombinant injectable form of PTH that is comprised of only the first 34 amino acids, or PTH (1-34),
is  used  as  a  treatment  for  a  number  of  indications,  including  hypoparathyroidism,  osteoporosis  and  non-union  fractures.  A
subcutaneous injectable form of human PTH (1-34), marketed under the name Forteo®, has been approved in the United States
since  2002  and  has  been  used  by  more  than  one  million  patients  for  the  treatment  of  osteoporosis.  An  injectable  form  of  full
length human PTH (1-84), marketed under the name Natpara®, has also been approved for the treatment of hypoparathyroidism.
We are developing multiple oral PTH (1-34) tablet candidates that can be used for a number of proposed indications. We believe
that  our  oral  PTH  product  candidates,  EB613  and  EB612,  if  approved,  have  the  potential  to  become  the  standard  of  care  for
patients with osteoporosis, hypoparathyroidism and non-union fractures.

 
   
   
   
   
 
 
 
 
60

PTH regulates calcium and phosphate homeostasis and bone metabolism in the body. In normal healthy individuals, PTH is
generally produced at very low basal levels that produce a blood concentration of 15 - 25 pg/mL. On top of the basal PTH levels,
there are physiological pulses two to three times per day that result in transient increases in PTH levels reaching up to 65 pg/mL.
The  changes  in  PTH  secretion  are  in  response  to  ionized  calcium  concentration  in  blood  plasma  that  result  from  the  entry  of
calcium from nutrients in the intestine and resorption of calcium from bone. The pulses help encourage bone turnover through
activation  of  both  osteoblasts  and  osteoclasts,  the  two  main  types  of  cells  that  are  responsible  for  the  process  through  which
bones  are  remodeled.  In  the  absence  of  adequate  parathyroid  function  producing  these  pulses  in  response  to  decreasing  blood
calcium, it is difficult for the body to regulate normal homeostatic processes.

EB613 for Osteoporosis

Osteoporosis

We are developing an oral PTH program, EB613, for the treatment of osteoporosis. Osteoporosis is a systemic skeletal disease
characterized  by  low  bone  mass,  deterioration  of  the  microarchitecture  of  bone  tissue  and  increased  bone  fragility  and
susceptibility to fracture. It most commonly affects older populations, primarily postmenopausal women. All bones are subject to
an  ongoing  process  of  formation  and  degradation,  whereby  bone  tissue  is  removed  from  the  skeleton  and  new  bone  tissue  is
formed.  Two  main  types  of  cells  are  responsible  for  this  process:  osteoclasts,  which  break  down  bone  tissue,  and  osteoblasts,
which secrete new bone tissue. In healthy individuals, bone resorption is matched by new bone formation. Osteoporosis develops
as  the  delicate  balance  between  bone  resorption  by  osteoclasts  and  bone  formation  by  osteoblasts  is  not  maintained,  and  not
enough bone tissue is formed, leading to frail and fracture-prone bones. Moreover, in many types of osteoporosis, the overall rate
of bone turnover is accelerated, increasing the rate of bone loss. These weak and brittle bones become susceptible to fractures
caused  by  fall,  mild  stress  or  even  a  cough,  that  would  cause  no  harm  to  normal  bones.  The  complications  of  fractures  and
treatment in frail elderly individuals can even be fatal (for example, due to pulmonary embolism, pneumonia or urosepsis).

Osteoporosis often leads to loss of mobility, admission to nursing homes and dependence on caregivers resulting in substantial
costs to the healthcare system. The prevalence of osteoporosis is growing due to the aging of populations in developed countries,
and, according to the National Osteoporosis Foundation, or NOF, is significantly under-recognized and under-treated. While the
aging of the population is a primary driver of an increase in prevalence, osteoporosis is also increasing from the use of drugs that
induce bone loss, such as chronic use of glucocorticoids and aromatase inhibitors that are increasingly used for breast cancer and
the hormone deprivation therapies used for prostate cancer.

Market opportunity

The  NOF  has  estimated  that  over  50  million  people  in  the  United  States  already  have  osteoporosis  or  have  low  bone  mass
placing them at increased risk for osteoporosis. In addition, the NOF has estimated that osteoporosis is responsible for more than
two million fractures in the United States each year resulting in an estimated $19 billion in costs annually. The NOF expects that
the number of fractures in the United States due to osteoporosis will rise to three million by 2025, resulting in an estimated $25.3
billion  in  costs  each  year.  Worldwide,  osteoporosis  affects  an  estimated  200  million  women  according  to  the  International
Osteoporosis  Foundation,  or  IOF,  and  causes  more  than  8.9  million  fractures  annually,  which  is  equivalent  to  an  osteoporotic
fracture occurring approximately every three seconds. The IOF has estimated that 1.6 million hip fractures occur worldwide each
year,  and  by  2050  this  number  could  reach  between  4.5  million  and  6.3  million.  The  IOF  estimates  that  in  Europe  alone,  the
annual cost of osteoporotic fractures could surpass €76 billion by 2050.

61

Limitations of current treatments for osteoporosis

The  goal  of  pharmacological  treatment  of  osteoporosis  is  to  maintain  or  increase  bone  strength,  to  prevent  factures  and  to
minimize osteoporosis-related morbidity and mortality caused by fractures throughout the patient’s life. Current treatments for
osteoporosis generally fall into two categories: antiresorptive medications that prevent bone loss but do not restore normal bone
mass  and  anabolic  medications  that  increase  the  rate  of  bone  formation,  and  at  least  in  part,  restore  lost  bone.  The  global
osteoporosis  drug  market  was  dominated  for  many  years  by  bisphosphonates  that  inhibit  bone  resorption,  although
bisphosphonates’  market  share  in  the  United  States  has  declined  over  recent  years  due  to  fear  of  the  occurrence  of  rare  but
potentially  serious  side  effects.  In  addition,  anabolic  drugs  like  Forteo  (human  PTH  (1-34)),  and  the  most  recent  new  drug
abaloparatide (Tymlos ®) which is a synthetic PTH receptor agonist, have become more frequently used. Both anabolic drugs
require subcutaneous injection and are used for limited 1 to 2 year periods, followed by transition to an antiresorptive drug.  More
recently, the market has seen the introduction of newly developed pharmacological treatments that also inhibit bone resorption,
including the RANK-ligand inhibitor denosumab (Prolia ®).

The primary current treatments for osteoporosis are summarized in the table below:

Class of Drug
Injectable PTH

Name
(Producer)
Forteo (Eli Lilly)

Monoclonal antibody

Prolia (Amgen)

Injectable
abaloparatide

Tymlos (Radius
Health)

Bisphosphonate

Fosamax (Merck)
Actonel, Boniva,
Zometa (IV)
(Novartis)

Method of Action
Increases  bone  mineral  density  by
increasing bone formation.

Blocks bone resorption by osteoclasts by
binding  RANK-L  a  protein 
is
essential to activate osteoclasts

that 

Similar  to  PTH,  binds  to  PTH  receptors
and 
formation  and
increased bone mineral density

in  bone 

results 

by 

bone 

Prevent 
inhibiting
loss 
osteoclasts.  Effects  reversible  at  low
doses  but  high 
intravenous  causes
apoptosis.

serious 

Known Side Effects
Decrease in blood pressure, increase in serum
calcium  in  the  blood;  nausea,  joint  aches,
pain, leg cramps, injection site reactions
Hypocalcemia, 
infections,
dermatologic adverse reactions, osteonecrosis
of  the  jaw,  atypical  femoral  fractures,  back
pain, pain in extremity, musculoskeletal pain,
hypercholesterolemia, and cystitis
hypotension,
Osteosarcoma, 
hypercalcemia, 
dizziness,
nausea, headache, palpitations, fatigue, upper
abdominal pain and vertigo
Irritation  of 
the  gastrointestinal  mucosa,
hypocalcemia,  severe  musculoskeletal  pain,
osteonecrosis  of  the  jaw,  atypical  femoral
fractures

orthostatic 
hypercalciuria, 

2019
Branded
Sales
(in millions)
 $1,404

$2,672

$172

N/A
(Generic)

In  osteoporosis  patients,  who  have  normal  basal  levels  of  PTH,  therapeutic  administration  of  PTH  initially  activates
osteoblasts, but eventually activates osteoclasts after several months of treatment. While both types of cells are activated when
PTH is administered, osteoblasts are activated to a greater extent, increasing net bone formation and bone mass. Injectable PTH
(1-34), in the form of Eli Lilly’s Forteo, is therefore one of the most effective osteoporosis medications on the market today and
demonstrably  more  efficacious  in  reducing  the  risk  of  spine  fractures  than  bisphosphonates.  However,  there  have  not  been
adequate  head-to-head  comparisons  on  the  risk  of  non-vertebral  fracture  risk.  Forteo  is  particularly  advantageous  in
glucocorticoid-induced  osteoporosis  produced  by  drugs  like  prednisone.  A  study  published  in  the  New  England  Journal  of
Medicine  found  that  over  a  period  of  18  months  bone  mineral  density  in  the  lumbar  spine  in  a  group  of  patients  with
glucocorticoid-induced  osteoporosis  treated  with  Forteo  increased  twice  as  much  as  that  in  the  group  treated  with  a
bisphosphonate.

Unlike our oral delivery system, Forteo is administered by subcutaneous injection, which has significant drawbacks. Patients
may  reject  this  treatment  due  to  the  discomfort  and  local  irritation  associated  with  a  daily  injectable  regimen.  Additionally,
subcutaneous injection of Forteo has been shown to induce antibodies to the drug in approximately 3% of the patient population.
We  believe  an  oral  form  of  PTH  (1-34)  would  significantly  improve  patient  and  physician  acceptance.  Eli  Lilly  has  evaluated
several collaborations with developers of alternative transdermal delivery systems, including a micro needle patch system and a
nasal delivery system, none of which were successful. While a patch technology may reduce the discomfort associated with an
injection,  we  believe  patients  will  prefer  an  oral  form  of  PTH  (1-34)  over  a  patch  form  of  delivery.  In  addition,  several
pharmaceutical companies have previously attempted to develop an orally administered form of PTH, although none have been
successful to date due to issues including variability and low bioavailability.

62

  
 
Other oral delivery technologies for the treatment of osteoporosis

We believe that our oral delivery technology is superior to other oral peptide delivery technologies that were and still may be
in development for osteoporosis patients. The table below presents a comparison and integration of available clinical trial results
to date:

Company/Technology
Entera Bio
Novartis/Emisphere (Eligen - CNAC) (1)
Enteris Biopharma - Unigen (Peptelligence) (2)
Multiple manufacturers(3)
Chiasma (TPE)(4)
Proxima Concepts (AXCESS)(5)

Molecule
PTH (1-34)
PTH (1-34)
PTH (1-31)
Desmopressin
Octreotide
Insulin

API MW (g/mole)
4118
4118
3719
1069
1019 (Cyclic peptide)
5733

Bioavailability (F)
1.5%
0.2 - 0.5%
0.52%
0.16%
0.67%
0.7%

(1) Source: The single dose pharmacokinetic profile of a novel oral human parathyroid hormone formulation in healthy postmenopausal women Sibylle P.

Hämmerle, et al. Bone. 2012 Apr;50(4):965-73. doi: 10.1016/j.bone.2012.01.009. Epub 2012 Jan 25.

(2) Source: Pharmacokinetics of oral recombinant human parathyroid hormone rhPTH (1-31)NH2 in postmenopausal women with osteoporosis. Sturmer

A1 et el. Clin Pharmacokinet. 2013 Nov;52(11):995-1004. doi: 10.1007/s40262-013-0083-4.

(3) Source: Public Assessment Report, Desmopressin Acetate 100 Microgram Tablet PL 24668/0177 and Desmopressin Acetate 200 Microgram Tablet

PL 24668/0178. Medicines and Healthcare Products Regulatory Agency.

(4) Source:  Pharmacokinetic  Modeling  of  Oral  Octreotide  (Octreolin™)  in  Healthy  Volunteers  and  Dosing  Regimen  Optimization  for  Acromegaly
Patients. Shmuel Tuvia et al. Endocrine Society’s 94th Annual Meeting June 2012, OR29-6-OR29-6. Source: The glucose lowering effect of an oral
insulin (Capsulin) during an isoglycaemic clamp study in persons with type 2 diabetes S. D. Luzio et al. Diabetes Obes Metab. 2010 Jan;12(1):82-7.
doi: 10.1111/ j.1463-1326.2009.01146.x. Epub 2009 Sep 25.

Preclinical and Clinical Development of EB613

In preclinical and  Phase 1 clinical development in which more than 70 healthy volunteers participated, EB613 exhibited no
serious drug related adverse events and displayed compelling PK and PD properties, in particular compared to the published data
from Forteo. In total, subjects received more than 350 administrations of various doses and formulations of oral PTH.  The Phase
1 studies with EB613 took place over a 6 year period and, at each and every visit, vital signs and blood samples were taken over
an 8 hour period post administration of drug. In the totality of these administrations there were less than 3% transient mild to
moderate drug-related adverse events. These adverse events were expected and typical for PTH administration and usually occur
at  an  equal  or  higher  rate  in  the  clinical  trials  performed  with  Forteo  (injectable  PTH  1-34).  Typical  adverse  events  for  PTH
treatment in our Phase 1b study included: mild hypercalcemia, tachycardia and headache. Other adverse events observed were
typical of those observed in the placebo group of our study and other clinical trials, which include anemia, musculoskeletal and
connective tissue event of knee cramps, nausea, muscle aches, and dizziness. 

63

 
 
Phase 1a Clinical Trial

Following proof-of-concept and safety studies in various animal models, we conducted a Phase 1a clinical trial with our initial
formulations to assess the safety and pharmacokinetic profile of our oral PTH formulations. This trial began in August 2011 and
was completed in early 2013 as multiple formulations of oral PTH (1-34) were tested.

The clinical trial was designed as a three-stage trial in 42 healthy volunteers. The first stage, in which 24 healthy volunteers
participated,  was  blinded  and  placebo-controlled  for  the  study  drug  and  placebo,  and  open  label  for  subcutaneous  injection  of
Forteo. In the second, dose-escalation stage, six new volunteers were administered different formulations with modifications in
PTH dose and ratios of PTH to excipients, with doses up to 1.5 mg. The various formulations evaluated throughout the clinical
trial were all based on the same components and within a predefined range. In the third stage, the best formulation of our oral
PTH, selected based on data from the second stage, was compared to placebo and subcutaneous injection of Forteo in 12 healthy
volunteers. The primary endpoint of the clinical trial was safety. Bioavailability was also evaluated, and in the second and third
stages PK and PD data were also collected. In typical Phase 1 clinical trials, one formulation is tested for safety and, in certain
cases, PK and PD profile. Therefore, we believe the results from our Phase 1a clinical trial effectively represent the equivalent of
nine separate Phase 1 clinical trials. By combining these nine clinical trials into one protocol, we were able to achieve significant
economies of scale and time.

64

Phase 1b Clinical Trial

In order to continually improve our formulations and evaluate different manufacturing technologies, between 2014 and 2017
we conducted an extended Phase 1b clinical trial that was designed to emulate multiple Phase 1b clinical trials. In this trial, we
evaluated different production methods, and multiple formulations and administration regimens of our oral PTH formulations for
safety, bioavailability, PK and PD data. This open-label clinical trial was designed to compare our various oral PTH formulations
to  injectable  Forteo  in  30  healthy  male  volunteers.  In  this  trial,  each  subject  was  administered  a  20  µg  dose  of  subcutaneous
injectable Forteo during the first visit to establish a baseline for comparison.

Subsequently, different formulations of our oral PTH were administered during eight to 14 successive visits, each separated by
at least a 48-hour washout period. The different formulations include various PTH doses (0.5mg - 3.0mg) and ratios of PTH to
excipients, as well as changes in production method and administration parameters. The primary purpose of this clinical trial was
to allow us to test a variety of manufacturing technologies. As a result of this clinical trial we have been able to further optimize
the  formulation  and  achieve  an  increased  bioavailability  and  reduced  variability.  The  optimized  formulation  and  the  various
formulations evaluated throughout the clinical trial were all based on the same components and within a predefined range.

Low inter-patient variability observed in EB612 Phase 1b [x patients x dose]

Formulation
EB612 Oral PTH
Injectable PTH

Participants
10
10

Cmax
(pg/ml)
235.6 ± 36
184.2 ± 26

Tmax (min)
16.5 ± 1.2
16 ± 1.8

Coefficient
of
Variation
(%)
48
45

The  PK  and  PD  data  indicated  that  our  oral  PTH  formulations  can  successfully  mimic  injectable  Forteo’s  peak  serum
concentration  levels,  or  Cmax,  after  a  single  dose,  as  well  as  time  to  maximal  concentration,  or  Tmax.  The  PK  profile  of  the
absorbed  PTH  (1-34)  was  characterized  by  a  sharp  increase  in  concentration,  forming  a  peak  concentration  within  60  minutes
post-drug  administration,  followed  by  a  rapid  decrease,  which  leads  to  the  anabolic,  or  bone-building  effect  of  PTH.  In  the
optimized formulations of oral PTH the average Cmax achieved by our oral PTH formulation was similar to the Cmax following
injectable Forteo or greater. There was a significant inter-patient and intra-patient variability, which is believed to be associated
with the variability of the gastric state of the volunteers on various treatment visit days and with some of the early formulations
used in the trial. However, in later visits of the clinical trial we were able to decrease the variability through optimization of our
formulation.

65

Analysis of the PD profile of our oral PTH formulation indicated that a biomarker of PTH activity, cyclic AMP, was activated
in a similar manner to that of injectable Forteo. Furthermore, analysis of serum calcium indicated that an increase can be obtained
by a single dose of our oral PTH formulation as indicated in the graph below:

Change in serum concentrations of albumin corrected calcium (green line) and the plasma concentrations of PTH (1-34)
(blue line) following the administration of oral PTH (1-34) (0.75mg) in ten healthy volunteers.

These indicate that our oral PTH formulation reaches the circulation, remains intact and has biological potency similar to that
observed  with  injectable  Forteo.  At  present,  we  estimate  that  there  are  at  least  four  million  patient  years’  experience  with
injectable Forteo. We believe that reaching a similar peak plasma concentration and PD profile as Forteo significantly decreases
the risk that our oral PTH formulation will not have the desired clinical effect.

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The graph below shows a linear dose/response relationship of oral PTH. An increase in absorption variability was observed

with the dose increase in Phase 1 studies.

EB613: Favorable Pharmacodynamic Profile

Cyclic AMP, or cAMP, is a known indicator of PTH activity. It is part of the signaling pathway activated by the PTH binding
to its cellular receptors. cAMP can be measured in the plasma and used as a biological marker of PTH activity. The graph below
shows a similar activation profile following dosing of both commercial Forteo and EB613.

In  addition, the graph  below  shows  the  PK  profile  of  injectable  Forteo,  EB613 and placebo from our Phase 1 clinical trial.
Both  the  injectable  Forteo  and  our  oral  PTH  formulation  have  a  rapid  increase  in  plasma  concentrations  followed  by  a  fast
elimination  phase.  This  is  significant  in  attaining  the  desired  anabolic  effect  by  transiently  activating  the  biological  pathways.
Furthermore, because the PK profile of our oral PTH is sharper than the injection (a more rapid return to baseline) it may result in
a greater anabolic effect as it is believed that the prolonged increase in PTH levels may reduce the desired anabolic effect. Based
on  the  data  we  have  generated  to  date,  we  believe  that  EB613  produces  a  blood  level  profile  similar  to  Forteo  (teriparatide),
which was approved by the FDA in 2002 for the treatment of osteoporosis in men and postmenopausal women who are at high
risk for fractures.

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Ongoing Phase 2 Trial and Planned Clinical Development

In November 2018, we held a pre-IND meeting with the FDA to discuss our development plan for oral PTH for the treatment
of osteoporosis. In addition to discussing various aspects of the nonclinical and clinical development plan, the meeting focused
on  the  potential  use  of  the  505b(2)  regulatory  pathway  and  the  use  of  BMD,  rather  than  fracture  incidence  as  the  primary
endpoint to support a BLA. Following the FDA’s feedback, we initiated a Phase 2 multi-center dose-ranging trial of EB613 in
approximately 160 osteoporosis patients, at four leading osteoporosis centers in Israel. This trial, which was initiated in July 2019
and includes a treatment period of six months, is being conducted to evaluate both the safety of EB613 and to identify the optimal
dose that we will select to advance into a single Phase 3 pivotal trial. In this trial, we are evaluating, multiple bone markers, such
as  P1NP  –  a  bone  formation  marker,  CTX  –  a  bone  resorption  marker,  BMD,  and  various  additional  safety  endpoints.    As  of
March 16, 2020, we have enrolled approximately 60% of the patients in the Phase 2 trial of EB613, and to date, there have no
drug related serious adverse events reported. Based on directives from the Israeli Ministry of Health and our affiliated medical
institutions  implemented  in  March  2020  due  to  COVID-19,  we  have  temporarily  suspended  enrollment  of  new  patients  in  our
ongoing Phase 2 clinical trial. At  this  time,  we  have  97  patients  currently  enrolled  in  this  trial.  As  of  March  23,  2020,  we  are
continuing to collect patient data from the currently enrolled patients in this trial through various monitoring means established
by the regulatory authorities.

In  parallel,  we  are  conducting  several  nonclinical  safety  assessment  studies  to  support  our  regulatory  filings,  including  a
planned  IND  in  2020,  with  the  FDA  to  facilitate  various  IND-opening  trials,  and  subsequently,  to  enable  the  start  of  a  single
Phase 3 clinical trial in 2021 or 2022 using sites in the United States, Israel and other territories, subject to positive data from our
ongoing Phase 2 trial of EB613, pending the determination of the impact of COVID-19 on our clinical trial enrollment, on our
ability to collect sufficient data to proceed with a Phase 3 clinical trial and on the design of any such Phase 3 clinical trial. If
further governmental actions are taken in Israel, we may not be able to collect further data on our enrolled patients, or may not be
able to restart enrollment of the Phase 2 trial. While we believe the existing enrolled patient population may allow us to proceed
directly to a Phase 3 study, we will need to confirm these expectations about our future clinical trials with the FDA. For further
information on the potential impact of COVID-19, see “Risk Factors—The outbreak of COVID-19 in the United States, Israel
and elsewhere has created significant business disruptions and will adversely affect our business.”

Developers  of  osteoporosis  drugs  that  contain  new  chemical  entities  are  required  to  conduct  extensive  clinical  studies  that
employ an endpoint which measures the reduction in fractures. These trials often require thousands of patients over a multi-year
period, and typically cost hundreds of millions of dollars. However, once fracture risk reduction has been demonstrated, the FDA
and other regulatory agencies have allowed new formulations or treatment regimens of the same active ingredient to be approved
using  BMD  as  the  primary  efficacy  endpoint  under  the  505(b)(2)  regulatory  pathway  in  the  United  States  or  the  comparable
regulation in other countries. Based on the FDA’s response in the November 2018 meeting, we believe that in our planned Phase
3 trial, BMD may be used as the primary efficacy endpoint and that a fracture endpoint trial will not be required.

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EB612 for Hypoparathyroidism

Hypoparathyroidism

Our lead product candidate for hypoparathyroidism, EB612, is an oral formulation of PTH (1-34). We believe that EB612, if
approved, has the potential to become the standard of care  for  hypoparathyroidism.  Hypoparathyroidism  is  a  rare  condition  in
which  the  parathyroid  glands  fail  to  produce  sufficient  amounts  of  PTH.  In  addition,  there  are  rare  genetic  diseases  where
mutations in the PTH gene results in PTH that lacks biologic activity. Individuals with a deficiency of parathyroid hormone may
exhibit  hypocalcemia  and  hyperphosphatemia.  Hypocalcemia  can  cause  one  or  more  of  a  variety  of  symptoms,  including
weakness, muscle cramps, excessive nervousness, headaches and uncontrollable twitching and cramping spasms of muscles such
as those of the hands, feet, arms, legs and face, which is known as tetany. Numbness and tingling around the mouth and in the
fingers and toes can also occur. Acute hypocalcemia can result in cardiac failure, failure of nervous system functions and death.
Hyperphosphatemia  can  result  in  soft  tissue  calcium  deposition,  which  may  lead  to  severe  issues,  including  damage  to  the
circulatory  and  central  nervous  systems.  The  most  common  cause  of  hypoparathyroidism  is  damage  to,  or  removal  of,  the
parathyroid  glands  due  to  surgery  for  another  condition.  Hypoparathyroidism  can  also  be  caused  by  an  autoimmune  process
idiopathic reasons or occur in association with a number of different underlying disorders. In rare cases, hypoparathyroidism may
occur as a genetic disorder where mutations in the PTH gene results in the production of PTH that lacks biologic activity.

Market opportunity

The prevalence of hypoparathyroidism is estimated to be 37 per 100,000 in the United States, with 70% of cases caused by
surgery, 8% due to genetic disorder and 7% due to idiopathic origin. Although incidence rates have been difficult to quantify, it is
estimated  that  chronic  hypoparathyroidism,  which  affects  patients  for  more  than  six  months,  affects  approximately  58,700
insured individuals in the United States, with an estimated 43% of these chronic cases characterized as mild, 39% characterized
as moderate, and 18% characterized as severe. The FDA has granted orphan drug designation to our oral PTH for the treatment of
hypoparathyroidism.

Limitations of current treatments for hypoparathyroidism

Historically,  the  treatments  for  hypoparathyroidism  have  been  calcium  supplements,  vitamin  D  supplements  and  phosphate
binders. Although calcium and vitamin D can help alleviate hypocalcemia, their chronic use results in many serious side effects
with significant costs to the healthcare system. Hypoparathyroid patients often need to take large doses of calcium throughout the
day  in  order  to  maintain  serum  calcium  near  the  lower  limit  of  the  normal  range.  Moreover,  ordinary  vitamin  D  is  generally
insufficient  as  the  body  cannot  produce  adequate  quantities  of  1,25-dihydroxyvitamin  D,  the  active  hormone  derived  from
vitamin  D.  Drugs  like  calcitriol  and  alfacalcitol  must  be  prescribed  to  stimulate  calcium  absorption.  If  excess  calcium  is
absorbed,  it  then  falls  upon  the  kidneys  to  dispose  of  excess  calcium.  Endogenous  PTH  normally  regulates  renal  calcium
excretion, but this regulation is defective in patients with hypoparathyroidism. Over potentially years of treatment, kidney stones
may develop, and ultimately kidney failure may occur due to either kidney stones or deposition of calcium phosphate in kidney
tissue (called nephrocalcinosis). Even with the use of calcium and vitamin D supplements and other medications, many patients
with hypoparathyroidism continue to experience physical and cognitive symptoms.

Until  recently,  hypoparathyroidism  was  the  only  hormonal  insufficiency  state  that  did  not  have  an  approved  hormone
replacement therapy. Natpara, which is administered once daily with a pre-set injection pen, was approved by the FDA in January
2015 and launched commercially in the United States later that year. Natpara was originally developed by NPS Pharmaceuticals,
Inc., which was acquired by Shire plc in 2015 and is now a part of Takeda Pharmaceuticals through its 2019 acquisition of Shire.
Natpara is a recombinant form of human PTH (1-84) that was developed as an injectable hormone replacement therapy for the
underlying  cause  of  hypoparathyroidism,  which  is  a  lack  of  PTH.  In  the  FDA’s  advisory  committee  meeting  for  Natpara,  a
number of observations were highlighted including that Natpara had limited clinical benefit in controlling excessive calcium in
the  urine,  or  hypercalciuria,  a  condition  commonly  associated  with  hypoparathyroidism  and  the  most  commonly  identifiable
cause of calcium kidney stone disease. Additional analysis by the FDA also noted that, due to a change in trial protocol that was
made after the initiation of the trial, the responder rate for the pivotal single-dose trial’s primary efficacy endpoint was 32.1%
under  the  original  trial  protocol  versus  the  54.8%  that  was  ultimately  reported.  The  FDA  stated  in  its  briefing  report  that  the
results  of  this  alternate  analysis  may  be  more  clinically  relevant,  particularly  if  a  clinician’s  goal  is  to  keep  a  patient’s  serum
calcium in the lower half of the normal range.

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EB612 for the treatment of hypoparathyroidism

We believe EB612 may offer several advantages over Natpara for the following reasons:

•

•

•

•

EB612  is  designed  to  be  dosed  multiple  times  a  day.  Studies  performed  by  the  NIH  have  shown  that  dosing  PTH  multiple  times  per  day
significantly  increases  the  efficacy  of  therapy  and  would  be  more  effective  for  treating  hypoparathyroidism.  These  studies  found  that  the  total
daily PTH dose required to maintain serum calcium in the normal or near-normal range was reduced by 50% with twice-daily PTH (1-34) and also
demonstrated that twice-daily dosing achieved better control over serum calcium and urinary calcium excretion as compared to once-daily dosing.

EB612 is designed to be dosed according to patient needs. The hypoparathyroid population is heterogeneous and patients have highly variable
responsiveness to PTH. Therefore, the ability to customize PTH dosing throughout the day with an oral tablet is an advantage over a once-daily
preset injection pen.

EB612 is expected to have fewer adverse events of hypercalcemia. Our planned treatment regimen would be increased gradually and in parallel to
increases  in  serum  calcium.  As  a  result,  calcium  supplements  active  vitamin  D  metabolites  (e.g.,  calcitriol)  would  be  reduced  gradually,  while
maintaining a relatively stable level of serum calcium. This is in contrast with Natpara’s initial high dose, which requires an immediate reduction
in supplements in anticipation of a rapid increase in serum calcium levels. Furthermore, this immediate and prolonged increase in serum calcium
increases risk of prolonged hypercalcemia compared to EB612. Moreover, the target serum calcium level would be the lower end of the normal
range. If serum calcium were at, or greater than, the middle of the normal range, calcium supplements, active vitamin D metabolites and oral PTH
dose would be reduced.

EB612  can  be  administered  in  a  more  convenient  manner.  Natpara  is  administered  by  subcutaneous  injection,  must  be  stored  under  restrictive
conditions (refrigeration required with no freezing or shaking) and has a multi-step preparation that must be performed every two weeks. EB612
will not require such additional preparations and will have no significant storage restrictions.

As a result of its dose flexibility and the greater patient acceptance of oral formulations, we believe EB612, if approved, will
address a larger segment of the hypoparathyroid population than Natpara. For these reasons, we believe that EB612, if approved,
has the potential to become the standard of care for patients with hypoparathyroidism.

To date, no oral PTH formulation has been successfully developed because PTH, like many other hormonally active peptides,
degrades rapidly in the intestinal tract when taken orally. EB612 is a synthetic form of the first 34 amino acids of human PTH to
which we have applied our proprietary technology for the oral delivery of large molecule therapeutics. This technology permits
oral  administration,  enabling  more  frequent  dosing  throughout  the  day  and  greater  sensitivity  and  flexibility  in  dosing  than
injectable formulations of PTH. The carrier molecule and selection of protease inhibitors that are used in our technology are well-
characterized and have been used in large clinical trials. We have attempted to optimize EB612 to enable the most cost effective
and safest formulation while maintaining the required effect. These components, when used separately, have been shown to be
safe in doses significantly higher than those used in the clinical trials for our current product candidates.

We believe that EB612 will have inherent advantages compared to injectable forms, including convenience of application, that
no special preparation is required and that it can be stored under convenient storage conditions (room temperature or refrigeration
for long term storage). Additionally, based on the results of our preliminary studies, we believe that EB612 will have an enhanced
clinical profile as compared to Natpara, with an additional positive effect on elevated urinary calcium, as well as reduced side
effects. If our preliminary results are borne out in additional clinical trials, we believe this combination of advantages and long
term clinical benefits will be compelling to both patients and physicians.

EB612 Hypoparathyroidism Clinical Trials

We demonstrated with earlier formulations of what now is EB613 a large body of evidence in Phase 1 studies, which included
a Phase 1a clinical trial with multiple formulations of our oral PTH to evaluate safety and collect bioavailability, PK and PD data
in 42 healthy volunteers, and an extended Phase 1b clinical trial in an additional 30 volunteers to test a variety of manufacturing
technologies with multiple formulations, administration parameters and dosing regimens of our oral PTH. These earlier data and
oral PTH formulations led to several Phase 2 studies evaluating a number of EB612 formulations in hypoparathyroidism patients.

Phase 2a Clinical Trial

In  2015,  we  successfully  completed  a  multicenter  Phase  2a  clinical  trial  of  EB612  in  hypoparathyroidism  patients.  The

endpoints in the trial were met, and 17 patients completed the four-month trial and reported no related serious adverse events.

Based  on  a  review  of  the  clinical  data  presented  in  Natpara’s  REPLACE  trial  and  our  Phase  2a  results,  we  believe  EB612
potentially provides a more favorable therapy for hypoparathyroidism patients. Although our Phase 2a trial involved a smaller
number of patients (N=17 vs. N=84 + 40 placebo), lasted for a shorter duration (four months vs. six months) and did not include
a  dose  optimization  period  of   ~2 - 16  weeks  prior  to  treatment  initiation,  our  results  showed  a  greater  absolute  reduction  in
calcium supplements (1278 ±880mg vs. 1152 ±1219mg) while the patients’ albumin adjusted serum calcium increased slightly as
opposed  to  a  slight  decrease  in  the  REPLACE  trial  (baseline  vs.  end  of  treatment).  In  addition,  serum  phosphate  levels  were

significantly  reduced  into  their  normal  range  an  hour  after  the  first  study  drug  was  taken  (11%  reduction,  p<0.01),  and  lower
serum phosphate levels were maintained for the duration of the study and until the final treatment day (14% reduction, p<0.01).

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Primary endpoints: Calcium intake reduced while serum levels were maintained or improved during Phase 2a

Secondary endpoints: decrease in phosphate levels observed during Phase 2a

      Phase 2 PK/PD Clinical Trial

We initiated a two-part Phase 2 PK/PD trial in 2014. This trial was designed to provide a bridge from our completed Phase 2a
trial, which was conducted prior to the marketing approval of Natpara, and our planned Phase 2b/3 trial, and to also allow us to
better understand the relative strength and dose of our product as compared to the marketed product, Natpara. This trial was also
intended  to  provide  valuable  comparative  data  to  Natpara  that  will  further  inform  our  Phase  2b/3  trial  design.  The  relevant
endpoints  for  the  PK/PD  trial  included  an  examination  of  levels  of  PTH  (1-34),  PTH  (1-84)  (Natpara),  serum  calcium,  serum
phosphate, urinary calcium and urinary phosphate.

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In November 2018 we announced the completion of part I of this Phase 2 PK/PD trial to evaluate the PK/PD profile of various
EB612  dose  regimens,  while  comparing  such  various  dose  regimens  with  Natpara.  In  Part  I  of  the  Trial,  ten  patients  with
hypoparathyroidism completed two three-day in-patient visits. Throughout each of these three-day visits, patients remained on
their  current  standard  medications.  On  the  first  day  of  each  visit  (baseline)  patients  received  no  additional  treatments.  On  day
two, patients were randomized to receive one of three treatments: EB612 twice a day (BID), four times a day (QID), or Natpara*
once a day (QD). On day three, patients did not receive any additional treatments. In the second three-day visit, patients were
again randomized on day two to receive one of the treatment regimens they had not received previously. Throughout the three-
day visits, patients were continuously monitored clinically, and PTH, calcium, phosphate, and the hormonal metabolite of vitamin
D  (1,25-  dihydroxyvitamin  D)  levels  were  measured.  PTH  has  several  well-known  physiological  effects.  It  increases  serum
calcium,  decreases  serum  phosphate,  increases  reabsorption  of  calcium  in  the  kidney,  where  it  also  increases  1,25-
dihydroxyvitamin D synthesis.

Results from Part 1 of the PK/PD trial of Oral PTH (1-34) four times a day (QID) treatment included: (i) an increase in the
serum calcium by an average of approximately 0.3 mg/dL over baseline, with such increase maintained over a 24-hour period;
(ii)  a  decrease  in  serum  phosphate  by  an  average  of  0.5  mg/dL  below  baseline  with  such  decrease  maintained  over  a  24-hour
period; (iii) an increase in average levels of serum active vitamin D of approximately 90% on the day of treatment as compared to
baseline;  and  (iv)  a  decrease  in  average  levels  of  24-hour  urinary  calcium  of  approximately  30%  on  the  day  of  treatment  as
compared to baseline. An initial analysis of the Part 1 data suggests that the QID regimen provided a greater effect on all of the
parameters measured as compared to the BID regimen. The concentration of PTH (1-34) in blood after administration of Oral
PTH  (1-34)  in  the  current  trial  was  sufficient  to  produce  the  observed  pharmacodynamic  effects  and  did  not  induce
hypercalcemia. No serious adverse events were reported in the trial.

The second and final part of this PK/PD trial evaluated a variety of dosing treatment regimens with a high and low dose of
EB612  as  well  as  Natpara  with  patients  also  receiving  calcium  supplements  and  either  alfacalcidol  or  calcitriol.  In  September
2019 we presented the results of Part 2 of this PK/PD trial at the American Society for Bone and Mineral Research (ASBMR)
Annual  Meeting.  The  trial  conclusions  noted  that  EB612  2.25  mg  QID  for  one  day  is  associated  with  an  increase  in  serum
albumin-corrected  calcium  and  1,25(OH)2D  (1,25-dihydroxyvitamin  D),  a  decrease  in  serum  phosphate,  and  a  decrease  in
urinary  calcium  in  patients  with  hypoparathyroidism.  EB612  produced  similar  biological  effects  to  Natpara  100  µg  QD,  the
highest dose of hPTH (1-84) currently indicated for use in patients with hypoparathyroidism, on serum calcium, phosphate and
vitamin D. Additionally, EB612 effected a decrease in urinary calcium. These changes in serum PD parameters were sustained
over  the  24-hour  period  of  observation  from  time  zero.  BID,  TID  and  QID  regimens  showed  a  dose-dependent  increase  in
1,25(OH)2D indicating that the long-term treatment, even with the less frequent regimens, may be an effective treatment option
for  those  patients  suffering  from  less  severe  hypoparathyroidism.  Treatment  with  Oral  hPTH  (1-34)  dosed  at  multiple  times
during the day has the potential to reduce calciuria generally associated with maintenance of serum calcium within the normal
range  using  calcium  supplements  and  calcitriol  analogs  alone.  There  were  no  treatment-emergent  adverse  events  of
hypercalcemia, as well as no treatment-emergent Serious Adverse Events reported in the trial.

Planned Additional Clinical Development and Regulatory Pathway

In the future, after the completion of additional formulation and development activities to inform our final formulations, and
subject  to  available  funds,  we  expect  to  initiate  a  Phase  2b/3  clinical  trial  of  EB612  for  the  treatment  of  hypoparathyroidism,
which  will  further  evaluate  the  dosage,  effectiveness  and  safety  profile  of  EB612  in  an  expanded  population  of  patients  with
hypoparathyroidism  conducted  at  multiple  trial  sites.  We  expect  that  this  Phase  2b/3  trial,  when  initiated,  will  be  designed  to
replicate the REPLACE trial in many aspects and to achieve a significant reduction in urinary calcium. The phase 2b/3 clinical
trial of EB612 in hypoparathyroidism may potentially support a submission for regulatory approval of EB612, if successful.

The  Phase  2b/3  trial  would  be  placebo  controlled  with  a  “rescue”  provision  for  patients  who  have  substantial  persistent
symptoms, hyperphosphatemia, hypocalcemia or hypercalciuria. The planned primary endpoints will be the proportion of patients
obtaining  a  serum  calcium  and  phosphate  within  a  “target”  range,  reducing  hypercalciuria  and  from  a  safety  perspective,  the
incidence  of  clinically  important  hypercalcemia  and  decreased  renal  function  adverse  events.  The  trial  will  also  compare  the
reduction in calcium intake, reduction in active vitamin D in each treatment group. Secondary endpoints include mean absolute
levels of serum calcium and serum phosphate.

In  April  2014,  we  received  orphan  drug  designation  from  the  FDA  for  our  oral  PTH  in  hypoparathyroidism.  If  a  product
receives  the  first  FDA  approval  of  human  PTH  (1-34)  for  the  indication  for  which  it  has  orphan  designation,  the  product  is
entitled to orphan drug exclusivity, which means that FDA may not approve any other application to market the same drug for the
same indication for a period of seven years, except in limited circumstances, such as a showing of clinical superiority over the
product with orphan exclusivity or where the manufacturer is unable to assure sufficient product quantity. In January 2015, the
FDA approved Natpara, an injectable form of PTH, for hypoparathyroidism, and awarded Natpara orphan drug exclusivity until
January  23,  2022.  While  Natpara  has  orphan  drug  exclusivity  for  hypoparathyroidism,  we  believe  that  we  will  be  able  to
demonstrate  that  our  oral  formulation  of  PTH  is  clinically  superior  to  Natpara  in  that  it  demonstrates  greater  effectiveness  or

safety than Natpara or that it otherwise makes a major contribution to patient care. Therefore, we believe that Natpara’s orphan
drug exclusivity will not prevent the FDA  from  approving  our  BLA  for  EB612.  In  June  2016,  we  received  approval  from  the
EMA granting orphan status to our oral PTH in Europe.

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Development and License Agreements

In  addition  to  the  development  of  our  product  candidates,  we  have  a  research  collaboration  and  license  agreement  with
Amgen, combining our proprietary drug delivery platform with drugs selected by Amgen to create new products. Pursuant to the
agreement,  in  January  2019,  we  received  a  non-refundable  and  non-creditable  initial  technology  access  fee  of  $725,000  from
Amgen and are eligible to receive from Amgen aggregate payments of up to $270 million upon achievement of various clinical
and commercial milestones or Amgen’s exercise of options to select an additional program to include in the collaboration, as well
as tiered royalty payments ranging from the low to mid single digits based on the level of Amgen’s net sales of the applicable
products.  The  agreement  is  exclusive  only  to  the  specific  drug  candidates  that  are  developed  and  discovered  under  the
collaboration  program,  leaving  us  the  rights  to  commercialize  and  develop  products  with  other  drugs  using  our  proprietary
technology while also allowing Amgen to retain all rights to its certain large molecules and any subsequent improvements. The
first prospective product under the agreement with Amgen is currently in the preclinical and research and development phase.
Amgen  also  has  options,  limited  in  time,  to  select  up  to  two  additional  programs  to  include  in  the  collaboration.  Under  the
agreement,  we  will  engage  in  preclinical  development  at  Amgen’s  expense  and  Amgen  will  conduct  all  research,  clinical
development, manufacturing and commercialization activities.

Additional Research and Development

Future Development of Orally Delivered Large Molecule Therapeutics

We  intend  to  use  our  technology  as  a  platform  for  the  oral  delivery  of  low-bioavailability  therapeutics,  which  may  include
proteins  and  other  large  molecule  therapeutics  as  well  as  small  molecules  with  very  low  absorption  due  to  poor  permeability
properties (BCS class 3 drugs). We have conducted initial feasibility studies with a number of candidates, including HGH, and
intend to commence clinical development for our next, non-PTH, product candidate in the future. For example, in initial rodent
studies  utilizing  our  drug  delivery  technology,  an  oral  formulation  of  HGH  obtained  significant  concentrations  of  intact  HGH
throughout the blood stream.

We expect that the key criteria in selecting our next clinical candidate will include: the size of the molecule and other chemical
characteristics that would benefit from our technology, whether the molecule is best delivered through the intestinal tract rather
than through injection, and the drug’s dosing schedule, more specifically, whether it is prescribed for at least three months and
would  likely  be  best  administered  at  least  once  a  day.  Additionally,  we  may  target  large  proteins  that  are  prone  to  inducing
damaging immune responses when injected subcutaneously. In some cases, the immune response to the injection is so severe as
to  reduce  or  eliminate  all  physiological  effect  of  the  drug  upon  the  illness.  We  are  also  considering  whether  to  partner  the
development of any such additional product candidates and are in early stage discussions with a number of external parties.

Bone Healing/Non-Union Fractures

Currently, no pharmacological treatments are available that have been approved to either stimulate bone healing, treat delayed
union fractures or treat patients with non-union following a fracture. A number of studies suggest that PTH could be beneficial in
the  treatment  of  such  fractures,  to  potentially  speed  union  and/or  reduce  the  risk  of  non-union.  While  surgery  is  generally
required  to  treat  patients  with  established  fracture  non-union,  PTH  might  improve  likelihood  of  a  favorable  surgical  outcome.
PTH  could  thus  be  a  potentially  new  treatment  option  for  the  induction  of  bone  healing  after  a  fracture.  Non-union  fractures
occur when the normal process of  bone  healing  fails  or  is  greatly  delayed.  Note  the  fracture  malunion  refers  to  a  fracture  that
heals, but with an important abnormal structure or alignment of the bone fragments. By definition, a non-union fracture will not
heal  on  its  own.  Most  non-union  fractures  require  surgery,  which  can  involve  bone  grafts  or  stabilizing  the  affected  bone  by
affixing rods, plates or screws. Risks of surgery include neurovascular injury, infection and hemorrhage.

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In  the  United  States,  there  are  approximately  seven  million  new  fractures  each  year,  with  approximately  300,000  delayed

union or non-union fractures. Estimates for the average non-union treatment costs vary from approximately $25,000 to $45,000.

Depending  on  the  nature  of  the  fracture,  non-surgical  solutions  can  include  electrical  stimulation  or  fitting  external  braces.
Other more experimental techniques exist as well, including ultrasound  stimulation,  which  has  been  approved  by  the  FDA  for
treating fresh fracture since the 1990s. Unlike the rigorous requirements for new drug approval, the FDA has not required the
same level of evidence for the efficacy of devices used to treat a medical condition. The major drawbacks of the more traditional
methods are invasiveness and the risks inherent with surgery. In addition, bone grafting is associated with considerable morbidity,
including chronic pain, injury to nerves and muscles and blood loss. Surgical cost is another significant concern. Experimental
techniques, such as stimulation of the bone with electricity or sound show some promise for healing, but data demonstrating its
effectiveness remains limited.

Our Potential Solution for Non-union or Delayed-Union of Fractures

Studies have suggested that PTH can accelerate bone healing. PTH increases the activity and number of osteoblasts, which are

responsible for bone formation, making it a potential treatment when bone healing is delayed.

We  intend  to  investigate  the  efficacy  of  EB613  for  delayed-union  or  non-union  fractures.  We  may  either  pursue  fracture
treatment as an additional use of EB613 or further modify the formulation if studies suggest we could achieve a PK profile that is
more  efficacious  for  bone  fractures.  As  treatment  of  non-union  fractures  and  bone  healing  may  entail  three  to  six  months  of
treatment,  we  believe  the  acceptance  of  oral  PTH  will  be  higher  than  other  potential  pharmacological  alternatives  that  require
injections. We believe we will be able to use the PK data generated with EB613 in Phase 1 clinical trials relating to osteoporosis
to  progress  directly  to  a  Phase  2a  clinical  trial  of  our  oral  PTH  product  candidates  for  non-union  or  delayed-union  of  bone
fractures.

Intellectual Property

Our success depends in part on our ability to protect the proprietary nature of our product candidates, technology, and know-
how; operate without infringing on the proprietary rights of others; and prevent others from infringing on our proprietary rights.
We seek to protect our proprietary position by, among other methods, seeking patent protection in the United States and in certain
other  jurisdictions  for  our  product  candidates  and  other  technology  that  we  consider  important  to  the  development  of  our
business,  where  such  protection  is  available.  We  believe  that  our  success  will  depend  in  part  on  our  ability  to  obtain  patent
protection for our intellectual property. We also intend to rely on trade secret protection, know-how and the exploitation of in-
licensing opportunities to develop our proprietary position.

Patent Rights

As of December 31, 2019, our global patent portfolio included the following patents and patent applications:

Patents claiming compositions comprising a protein, an absorption enhancer and a protease inhibitor as well as methods for
oral administration of a protein with an enzymatic activity, which compositions cover EB612 and EB613, have been issued in the
United States, Australia, Japan, China, Israel, Canada, New Zealand and Russia. Related patent applications are pending in the
United  States,  the  European  Union,  Hong  Kong,  Brazil,  China  and  India.  Specifically,  in  the  United  States,  Australia,  Japan,
China, Hong Kong, Israel and Russia divisional or continuation patent application have been filed to specifically cover PTH (1-
34).  Such  patents  have  already  been  granted  in  the  United  States,  Australia,  Israel,  Russia  and  Japan.  Applications  in  the
remaining jurisdictions are pending. The current issued patents in the United States and China are limited to insulin. These issued
patents  and  any  patents  that  may  issue  from  the  pending  patent  applications  are  currently  expected  to  expire  in  August  2029,
assuming all annuity and maintenance payments are paid thereon. Rights to these patents and patent applications were assigned to
us pursuant to the Patent Transfer Agreement with Oramed.

Three patent applications filed in various jurisdictions, which we believe, if issued as patents containing substantially the same
claims  as  those  in  the  applications,  would  cover  certain  oral  administration  technologies.  The  mentioned  technologies  include
compositions and drug delivery devices which utilize an absorption enhancer to enable the absorption of a therapeutically active
agent in a controlled manner. We believe that certain of the pending claims contained in these patent applications, if issued in
substantially the same form, would cover the formulations of EB612 and EB613. An application covering certain formulations
with  a  controlled  absorption  profile  was  filed  in  the  United  States,  European  Union,  Canada,  Hong  Kong,  Israel  and  Mexico.
Another application covering certain formulations for co-administration with an antacid or protease inhibitor was filed the United
States,  European  Union,  Canada  and  Hong  Kong  (the  application  in  the  United  States  has  been  granted,  and  a  divisional
application has been filed therein). Any patents that issue from these patent applications are expected to expire in February 2036,
assuming  all  annuity  and  maintenance  payments  are  paid  thereon.  Another  application  covering  certain  formulations  and
regimens  was  filed  in  the  United  States,  European  Union,  Australia,  Brazil,  Canada,  China,  Hong  Kong,  India,  Israel,  Japan,

Mexico, New Zealand, Singapore, South Africa and South Korea.  Any patents that issue from this patent application is expected
to expire in August 2037, assuming all annuity and maintenance payments are paid thereon.

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Three patent applications filed in various jurisdictions, which we believe, if issued as patents containing substantially the same
claims as those in the applications, would contain method of treatment claims covering the use of orally administered PTH for the
treatment  of  osteoporosis  (filed  in  the  United  States,  European  Union,  Canada,  China,  Hong  Kong,  Israel  and  Japan),
hypoparathyroidism  (filed  in  the  United  States,  European  Union,  Brazil,  Canada,  Hong  Kong,  Israel  and  Japan)  and  bone
fractures  and  related  conditions  (filed  in  the  United  States,  European  Union,  Canada  and  Hong  Kong).  Any  patents  that  issue
from these patent applications are expected to expire in February 2036, assuming all annuity and maintenance payments are paid
thereon.

Three  patent  applications,  which  we  believe,  if  issued  as  national  stage  patents  containing  substantially  the  same  claims  as
those in the applications, would cover certain oral administration technologies. The mentioned technologies include compositions
and  drug  delivery  devices  which  utilize  an  absorption  enhancer  to  enable  the  absorption  of  a  therapeutically  active  agent  in  a
controlled manner. We believe that certain of the pending claims contained in these patent applications, if issued in substantially
the  same  form,  would  cover  the  formulations  of  EB612  and  EB613.  Any  patents  that  issue  from  these  patent  applications  are
expected to expire in February 2036 or August 2037, as described hereinabove, assuming all annuity and maintenance payments
are paid thereon.

The  term  of  individual  patents  depends  upon  the  legal  term  for  patents  in  the  countries  in  which  they  are  granted.  In  most
countries,  including  the  United  States,  the  patent  term  is  generally  20  years  from  the  earliest  claimed  filing  date  of  a  non-
provisional patent application in the applicable country. In the United States, a patent’s term may, in certain cases, be lengthened
by patent term adjustment, which compensates a patentee for administrative delays by the U.S. Patent and Trademark Office, or
USPTO, in examining and granting a patent, or may be shortened if a patent is terminally disclaimed over a commonly owned
patent or a patent naming a common inventor and having an earlier expiration date. The Drug Price Competition and Patent Term
Restoration Act of 1984, or the Hatch-Waxman Act, permits a patent term extension of up to five years beyond the expiration
date of a U.S. patent as partial compensation for the useful patent term lost, if any, during the FDA regulatory review process.
However, a patent term extension cannot extend the remaining term of a patent beyond a total of 14 years from the date of the
product’s approval by the FDA. The patent term extension period is generally one-half the time between the effective date of the
IND  and  the  submission  date  of  the  NDA  for  the  product,  plus  the  time  between  the  submission  date  of  the  NDA  and  the
approval of the application. Only one patent applicable to an approved drug is eligible for the extension and the application for
the extension must be submitted prior to the expiration of the patent. Only those claims covering the approved drug, a method for
using it or a method for manufacturing it may be extended. Moreover, we may not receive an extension because of, for example,
failing to apply within applicable deadlines, failing to apply prior to expiration of relevant patents or otherwise failing to satisfy
applicable requirements. Similar provisions are available in the European Union and certain other foreign jurisdictions to extend
the term of a patent that covers an approved drug. However, the length of any extension, if granted, could be less than we request.

Trade Secrets

In  addition  to  patent  rights,  we  also  rely  on  unpatented  trade  secrets  and  know-how  to  protect  our  proprietary  technology.
However,  trade  secrets  can  be  difficult  to  protect.  We  seek  to  protect  our  proprietary  technology,  in  part,  by  entering  into
confidentiality  agreements  with  our  employees,  consultants,  contractors,  manufacturers,  outside  scientific  collaborators  and
sponsored  researchers,  members  of  our  board  of  directors,  technical  review  board  and  other  advisors  upon  their  engagement.
These  agreements  generally  provide  that  all  confidential  information  developed  or  made  known  to  the  individual  during  the
course of the individual’s relationship with us is to be kept confidential and not to be disclosed to third parties except in specific
limited circumstances. We also generally require signed confidentiality or material transfer agreements from any company that is
to  receive  our  confidential  information.  In  the  case  of  employees,  consultants,  and  contractors,  the  agreements  also  generally
provide  that  all  inventions  conceived  by  the  individual  while  rendering  services  to  us  shall  be  assigned  to  us  as  our  exclusive
property. There can be no assurance, however, that we have entered into agreements with all applicable parties, that all persons
who we desire to sign such agreements will sign, or if they do, that such agreements will not be breached, that we would have
adequate remedies  for  any  breach,  or  that  our  unpatented  trade  secrets  or  know-how  will  not  otherwise  become  known  or  be
independently developed by competitors. Additionally, to the extent that our commercial partners, collaborators, employees, and
consultants  use  intellectual  property  owned  by  others  in  their  work  for  us,  disputes  may  arise  as  to  the  rights  in  related  or
resulting know-how and inventions. For this and a more comprehensive discussion of risks related to our intellectual property, see
“Item 3.D.–Risk Factors—Risks Related to Our Intellectual Property.”

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Commercialization Strategy

Our  current  main  focus  is  developing  an  oral  PTH  (1-34)  for  the  treatment  of  osteoporosis  and  orphan  indications,  and
specifically, EB613 for the treatment of osteoporosis and EB612 for the treatment of hypoparathyroidism. EB613 and EB612 are
two  drug  candidates  based  on  oral  PTH  (1-34),  with  significantly  distinct  treatment  approaches.  In  the  future  we  plan  to  also
conduct clinical trials of EB613 for the treatment of non-union fractures. In addition, we have recently entered into a research
collaboration  and  license  agreement  with  Amgen.  Under  the  agreement  with  Amgen,  the  parties  will  collaborate  for  the
development and discovery of clinical candidates in the field of inflammatory disease and other serious illnesses. Further, under
the terms of the agreement, we will use our proprietary drug delivery platform to develop oral formulations for up to three large
molecule  biological  drug  candidates  currently  being  developed  by  Amgen.  We  are  also  investigating  applying  our  oral  drug
delivery platform to other FDA-approved proteins or large molecule therapeutics, including human growth hormone.

We have not yet established sales, marketing or product distribution operations because our product candidates are in clinical
development. We may seek a partner to develop EB613 and EB612, and anticipate that any such partner would be responsible
for, or substantially support, late stage clinical trials of both of these lead clinical candidates as well as submitting applications for
regulatory  approvals  and  registrations.  In  our  collaboration  with  Amgen,  Amgen  is  responsible  for  the  research,  clinical
development, manufacturing and commercialization of any of the resulting programs.

Competition

The  medical  and  pharmaceutical  industries  in  which  we  operate  are  highly  competitive  and  subject  to  rapid  and  significant
technological  change  and  changes  in  practice.  While  we  believe  that  our  technology,  knowledge,  experience  and  scientific
resources  provide  us  with  competitive  advantages,  we  face  competition  from  many  different  sources,  including  large
pharmaceutical, specialty pharmaceutical, biotechnology, and generic drug companies and academic and government institutions.
We believe that the key competitive factors that will affect the development and commercial success of our oral PTH product
candidates for hypoparathyroidism, osteoporosis and non-union fractures, and any other product candidates that we develop, are
the efficacy, safety and tolerability profile, convenience in dosing, product labeling, price and availability of reimbursement from
the  government  and  other  third-parties.  Our  commercial  opportunity  could  be  reduced  or  eliminated  if  our  competitors  have
products that are better in one or more of these categories.

We expect that, if approved, our oral PTH product candidates for hypoparathyroidism, osteoporosis and non-union fractures,
and other product candidates that we develop, would compete with a number of existing products. Furthermore, we believe that
we face competition with regard to our oral drug delivery platform, as we believe that other non-invasive medical drug delivery
technologies,  including  alternative  oral  delivery  systems  as  well  as  transdermal  patches,  are  being  developed  by  other  parties.
Many of our potential competitors have substantially greater financial, technical, commercial and human resources than we do
and  significantly  more  experience  in  the  discovery,  development  and  regulatory  approvals  of  product  candidates,  and  the
commercialization of those products. Accordingly, our competitors may be more successful than us in obtaining FDA approval
for  product  candidates  and  achieving  widespread  market  acceptance.  See  “Item  3.D.–Risk  Factors—Risks  Related  to
Commercialization of Our Product Candidates.”

EB613 for Osteoporosis

Current  treatments  for  osteoporosis  generally  fall  into  two  categories:  antiresorptive  medications  to  slow  bone  loss  and
anabolic  medications  to  increase  the  rate  of  bone  formation.  The  global  osteoporosis  drug  market  has  traditionally  been
dominated  by  bisphosphonates,  which  slow  bone  loss.  Although  bisphosphonates’  market  share  has  declined  due  to  the
occurrence of serious side effects, as well as the introduction of newly developed pharmacological treatments, many of the new
drugs have serious side effects of their own. Eli Lilly’s Forteo, is one of the most effective osteoporosis medications, and newer
products such as Prolia® and EVENITY® have been launched  by  Amgen.  We  anticipate  that  our  product  candidate  EB613  if
approved, will compete with Forteo, Prolia and EVENITY. We believe that EB613 may prove to be superior to Forteo due to its
oral administration, potentially leading to greater patient acceptance and its sharper pharmacokinetic profile which is expected to
have  more  potent  anabolic  effect.  However,  our  competitors  in  this  market  are  large  pharmaceutical  companies  with  greater
resources than us and the alternatives therapies have been on the market for many years and have widespread market acceptance.

EB612 for Hypoparathyroidism

Historically,  the  treatments  for  hypoparathyroidism  have  been  calcium  supplements,  vitamin  D  supplements  and  phosphate
binders, however many serious side effects result from these products. Our product candidate EB612 is designed to deliver PTH
to  hypoparathyroid  patients  to  directly  address  the  underlying  PTH  deficiency.  Because  our  product  would  be  a  branded
pharmaceutical, in contrast to the over-the-counter supplements currently used by those with the condition, we believe that the
market acceptance will be strongest among patients whose disease is not well-controlled by over-the-counter supplements, or in

those patients who continue to suffer from side effects associated with therapy or symptoms associated with poor management of
their condition.

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We believe that our key competitor in hypoparathyroidism treatment is Takeda, which is now marketing Natpara, an injectable
bioengineered recombinant form of PTH (1-84) that was approved by the FDA in January 2015. Natpara has been granted orphan
drug designation for hypoparathyroidism by the FDA as the first approved product for this indication and has orphan drug market
exclusivity for seven years in the United States. Orphan drug market exclusivity means that the FDA may not approve any other
application to market the same drug for the same indication for a period of seven years, except in limited circumstances, such as a
showing of clinical superiority over the product with orphan exclusivity or where the manufacturer is unable to assure sufficient
product  quantity.  Therefore,  we  will  only  be  able  to  obtain  regulatory  approval  for  EB612,  which  also  has  orphan  drug
designation for hypoparathyroidism,  if  we  demonstrate  EB612’s  clinical  superiority  over  Natpara.  For  example,  EB612  would
need to demonstrate either greater effectiveness or safety than Natpara or that it otherwise makes a major contribution to patient
care. We believe that we will be able to demonstrate that our oral formulation of PTH is clinically superior to Natpara in terms of
efficacy and safety, and therefore, that Natpara’s orphan drug exclusivity will not prevent the FDA from approving our NDA for
oral  PTH  prior  to  the  expiration  of  Natpara’s  market  exclusivity  period.  In  2019,  Natpara  was  recalled  due  to  certain  product
format issues, and is not anticipated to return to the market until later in 2020.

In  addition,  Ascendis  Pharma  has  reported  that  it  is  developing  a  long-acting,  oral  prodrug  formulation  of  PTH  for  the
treatment of hypoparathyroidism. In  2019, Ascendis reported that it expects top-line results from a global Phase 2 trial in 2020,
and  anticipated  initiating  a  Phase  3  trial  by  the  end  of  2021  or  2022.  Other  companies  and  groups  that  are  developing  or
commercializing  therapies  for  hypoparathyroidism,  include  Chugai  Pharmaceutical  Co.,  Ltd.,  Extend  Biosciences  Inc.,
Massachusetts General Hospital, Alizé Pharma and Eli Lilly.

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 The Israeli Innovation Authority Grants

We  have  received  grants  of  approximately  $0.5  million  from  the    IIA  to  partially  fund  our  research  and  development.  The
grants are subject to certain requirements and restrictions in the Research Law. In general, until the grants are repaid with interest,
royalties  are  payable  to  the  Israeli  government  in  the  amount  of  3%  on  revenues  derived  from  sales  of  products  or  services
developed in whole or in part using the IIA grants, including EB612, EB613 and any other oral PTH product candidates we may
develop. The royalty rate may increase to 5%, with respect to approved applications filed following any year in which we achieve
sales of over $70 million.

The amount that must be repaid may be increased to three times the amount of the grant received, and the rate of royalties may
be accelerated if manufacturing of the products developed with the grant money is transferred outside of the State of Israel. As of
December 31, 2018, the total royalty amounts payable to the IIA, including accrued interest, was approximately $0.5 million. As
of December 31, 2019, we paid royalties in the amount of $27,000 to the IIA.

In addition to paying any royalties due, we must abide by other restrictions associated with receiving such grants under the
Research Law that continue to apply even following repayment to the IIA. These restrictions may impair our ability to outsource
manufacturing,  engage  in  change  of  control  transactions  or  otherwise  transfer  our  “know-how”  (in  its  meaning  under  the
Research Law) in or outside of Israel, and may require us to obtain the approval of the IIA for certain actions and transactions
and pay additional royalties and other amounts to the IIA. We may not receive the required approvals for any proposed transfer
and, even if received, we may be required to pay the IIA a portion of the consideration that we receive upon any transfer of such
technology to a non-Israeli entity up to 600% of the grant amounts and the interest. The IIA approved the Company’s Research
Collaboration and License Agreement with Amgen Inc. as of December 2018, subject to payments to the IIA in the rate of 5.38%
out of any payment received from Amgen for the license and up to a total amount of six times the amount of the IIA funding and
the  interest.  In  addition,  as  disclosed  under  “Item  4.B.–Business  overview - Manufacturing,”  we  have  signed  a  contract  with  a
U.K.-based  contract  manufacturing  organization,  to  produce  and  supply  pills  for  trials  performed  worldwide.  We  believe  that,
because production is not being done for commercial purposes, the entry into the production agreement in the U.K. will not affect
the royalty rates to be paid to the IIA. Should it turn out that this position is not acceptable to the IIA, the maximum royalties to
be paid to the IIA will be three times the amount of the grants and the interest. In addition, any change of control and any change
of ownership of our Ordinary Shares that would cause a non-Israeli citizen or resident to become an interested party as defined in
the Research Law (which includes any person who holds 5% or more of our outstanding shares), requires written notice to the
IIA. Such a non-Israeli interested party is required to sign an undertaking towards the IIA in which it undertakes to comply with
the Research Law. If we fail to comply with the Research Law, we may be forced to return the grants and/or be subject to other
payments to the IIA, monetary fines and/or criminal charges.

Oramed Patent Transfer Agreement

In 2010, in connection with our establishment as a joint venture between D.N.A Biomedical and Oramed, a subsidiary of Oramed
Pharmaceuticals,  Inc.,  we  entered  into  a  patent  license  agreement  with  Oramed  pursuant  to  which  Oramed  granted  us  a
worldwide,  royalty-bearing,  exclusive,  irrevocable,  perpetual  and  sub-licensable  license  under  certain  Oramed  patent  rights,  to
develop, manufacture and commercialize products for certain indications to be specified by us and Oramed, other than diabetes,
obesity and influenza. In February 2011, D.N.A Biomedical and Oramed entered into a share purchase agreement for the sale by
Oramed to D.N.A Biomedical of 47% of our Ordinary Shares. In connection with this transaction, in February 2011 we entered
into a Patent Transfer Agreement with Oramed, to replace the original 2010 license agreement.

Pursuant  to  the  terms  of  the  Patent  Transfer  Agreement,  Oramed  assigned  to  us  all  of  its  right,  title  and  interest  in  the
previously licensed patent rights, and in return we granted to Oramed a worldwide, royalty-free, exclusive, irrevocable, perpetual
and  sublicensable  license  under  the  assigned  patent  rights  to  develop,  manufacture  and  commercialize  products  or  otherwise
exploit such patent rights in the fields of diabetes and influenza. Additionally, we agreed not to engage, directly or indirectly, in
any activities in the fields of diabetes and influenza. In consideration for such assignment, we agreed to pay Oramed royalties
equal to 3% of our net revenues generated, directly or indirectly, from exploitation of the assigned patent rights, including the
sale, lease or transfer of the assigned patent rights or sales of products or services covered by the assigned patent rights. Either
party may terminate the Patent Transfer Agreement for the other party’s uncured material breach upon 45 days’ written notice
(and  immediately  upon  written  notice  in  the  event  of  an  incurable  breach),  or  if  the  other  party  undergoes  certain  insolvency-
related events. The royalty obligations imposed on us will survive termination of the Patent Transfer Agreement.

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Manufacturing

We  do  not  own  or  operate  facilities  for  large  scale  product  manufacturing,  storage  and  distribution,  or  testing,  nor  do  we
expect to in the future. Our current facility is limited to small-mid scale manufacturing, storage and distribution of materials and
oral  drug  formulations  clinical  studies.  Our  facility  has  ISO:9001:2015  quality  management  systems  accreditation  from  The
Standards Institution of Israel for the production and development of functional excipients and oral drug formulations to be used
in clinical trials. The facility includes a dedicated Class D clean room for tablet production and a dedicated chemical synthesis
room designed to meet ISO 8 specifications.

Our manufacturing activities include the chemical synthesis of one of our non-active but functional drug components as well
as  the  formulation  and  production  of  the  final  drug,  packaging,  storage  and  distribution.  Our  QA/QC  analytical  laboratory
performs part of the release and stability testing for PTH tablets manufactured by the U.K.-based contract manufacturing facility.
In addition, our research and development team supports the manufacturing activities and develop/optimize analytical methods
used by the contract manufacturer in order to meet regulatory requirements for our clinical trials. We have signed a contract with
a U.K.-based contract manufacturing organization, to produce and supply pills for trials performed worldwide. This contract is
not  exclusive  and  we  may  enter  into  additional  contracts.  Various  materials  included  in  the  drug  formulation  and  materials
procured  for  the  chemical  synthesis  are  commercially  available  from  various  accredited  suppliers.  We  do  not  have  supply
contracts  with  all  such  vendors  and  are  not  bound  to  any  specific  vendor  at  this  point  in  time.  However,  it  is  our  intention  to
complete such contracts in anticipation of commercial manufacturing activities, so that if approved, we will have such contracts
in place.

In  March  2017,  we  contracted  with  an  FDA/EMA  inspected-GMP  subcontractor  in  the  U.K.  to  outsource  activities  for
technical  transfer  and  tablet  production  for  our  international  clinical  trials  including  the  clinical  drug  supply  for  the  Phase  2
PK/PD  trial.  We  expect  future  clinical  studies  with  our  oral  PTH  (1-34)  tablets,  as  well  as  the  potential  commercial  supply,  if
approved, will be provided by the same subcontractor.

Government Regulation and Product Approval

Government  authorities  in  the  United  States,  at  the  federal,  state  and  local  level,  and  in  other  countries  and  jurisdictions,
including the European Union, extensively regulate, inter alia, the research, development, testing, manufacture, pricing, quality
control,  approval,  packaging,  storage,  recordkeeping,  labeling,  advertising,  promotion,  distribution,  marketing,  post-approval
monitoring and reporting, and import and export of pharmaceutical products. The processes for obtaining regulatory approvals in
the  United  States  and  in  other  countries  and  jurisdictions,  along  with  subsequent  compliance  with  applicable  statutes  and
regulations and other regulatory authorities, require the expenditure of substantial time and financial resources.

Review and Approval of Drugs in the United States

In the United States, our product candidates are regulated by the FDA as drugs under the Federal Food, Drug, and Cosmetic
Act,  or  the  FDCA,  the  Public  Health  Service  Act,  or  the  PHSA,  and  regulations  implemented  by  the  agency.  The  failure  to
comply  with  the  applicable  requirements  at  any  time  during  the  product  development  process,  including  preclinical  testing,
clinical testing, the approval process or post-approval process, may subject an applicant to delays in the conduct of clinical trials,
regulatory review and approval, and/or administrative or judicial sanctions. These sanctions may include, but are not limited to,
the  FDA’s  refusal  to  allow  an  applicant  to  proceed  with  clinical  testing,  refusal  to  approve  pending  applications,  license
suspension or revocation, withdrawal of an approval, warning letters, adverse publicity, product recalls, product seizures, total or
partial suspension of production or distribution, injunctions, fines, and civil or criminal investigations and penalties brought by
the FDA or Department of Justice, or other governmental entities.

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

completing each of the following steps:

•

•

•

preclinical  laboratory  tests,  animal  studies  and  formulation  studies  all  performed  in  accordance  with  the  FDA’s  Good  Laboratory  Practice
regulations;

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

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

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•

•

•

•

•

•

•

performance  of  adequate  and  well-controlled  clinical  trials  to  establish  the  safety  and  efficacy  of  the  product  candidate  for  each  proposed
indication and conducted in accordance with GCP requirements;

submission of data supporting safety and efficacy as well as detailed information on the manufacture and composition of the product in clinical
development and proposed labeling;

preparation and submission to the FDA of a NDA;

review of the product by an FDA advisory committee, where appropriate or if applicable;

satisfactory completion of one or more FDA inspections of the manufacturing facility or facilities, including those of third parties, at which the
product, or components thereof, are produced to assess compliance with cGMP requirements and to assure that the facilities, methods and controls
are adequate to preserve the product’s identity, strength, quality and purity;

satisfactory completion of any FDA audits of the non-clinical and clinical trial sites to assure compliance with GCP requirements and the integrity
of clinical data in support of the NDA;

payment of user fees and securing FDA approval of the NDA for the proposed indication; and

compliance  with  any  post-approval  requirements,  including  risk  evaluation  and  mitigation  strategies,  or  REMS,  and  any  post-approval  studies
required by the FDA.

Preclinical Studies and Investigational New Drug Application

Preclinical tests include laboratory evaluations of product chemistry, formulation and stability, as well as studies to evaluate
the  potential  for  efficacy  and  toxicity  in  animals.  The  conduct  of  the  preclinical  tests  and  formulation  of  the  compounds  for
testing must comply with federal regulations and requirements. The results of the preclinical tests, together with manufacturing
information and analytical  data,  are submitted  to  the  FDA  as  part  of  an  IND  application.  Some  preclinical  tests  may  continue
even after submission of the IND application. The IND automatically becomes effective 30 days after receipt by the FDA, unless
before  that  time  the  FDA  raises  concerns  or  questions  about  the  product  or  conduct  of  the  proposed  clinical  trial,  including
concerns that human research volunteers will be exposed to unreasonable health risks. In that case, the IND sponsor and the FDA
must resolve any outstanding FDA concerns before the clinical trial can begin.

As a result, submission of the IND may result in the FDA not allowing the clinical trials to commence or allowing the clinical
trial to commence on the terms originally specified by the sponsor in the IND. If the FDA raises concerns or questions either
during this initial 30-day period, or at any time during the IND process, it may choose to impose a partial or complete clinical
hold. This order issued by the FDA  would delay either a proposed clinical trial or cause suspension of an ongoing clinical trial,
until  all  outstanding  concerns  have  been  adequately  addressed  and  the  FDA  has  notified  the  company  that  investigations  may
proceed. This could cause significant delays or difficulties in completing planned clinical trials in a timely manner.

Clinical Trials

Clinical  trials  involve  the  administration  of  the  investigational  product  candidate  to  healthy  volunteers  or  patients  with  the
disease to be treated under the supervision of a qualified principal investigator in accordance with cGCP requirements. Clinical
trials are conducted under trial protocols detailing, among other things, the objectives of the clinical trial, inclusion and exclusion
criteria, the parameters to be used in monitoring safety and the effectiveness criteria to be evaluated. A protocol for each clinical
trial and any subsequent protocol amendments must be submitted to the FDA as part of the IND.

A  sponsor  who  wishes  to  conduct  a  clinical  trial  outside  the  United  States  may,  but  need  not,  obtain  FDA  authorization  to
conduct the clinical trial under an IND. If a clinical trial outside the United States is not conducted under an IND, the sponsor
may submit data from the clinical trial to the FDA in support of a NDA so long as the clinical trial is conducted consistent with
the  spirit  of  GCP  and  in  compliance  with  an  international  guideline  for  the  ethical  conduct  of  clinical  research  known  as  the
Declaration  of  Helsinki  and/or  the  laws  and  regulations  of  the  country  or  countries  in  which  the  clinical  trial  is  performed,
whichever provides the greater protection to the participants in the clinical trial.

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Further,  each  clinical  trial  must  be  reviewed  and  approved  by  an  IRB  either  centrally  or  individually  at  each  institution  at
which  the  clinical  trial  will  be  conducted.  The  IRB  will  consider,  among  other  things,  clinical  trial  design,  patient  informed
consent,  ethical  factors,  the  safety  of  human  subjects  and  the  possible  liability  of  the  institution.  An  IRB  must  operate  in
compliance with the FDA regulations. The FDA, IRB or the clinical trial sponsor may suspend or discontinue a clinical trial at
any  time  for  various  reasons,  including  a  finding  that  the  clinical  trial  is  not  being  conducted  in  accordance  with  FDA
requirements  or  the  subjects  or  patients  are  being  exposed  to  an  unacceptable  health  risk.  Clinical  testing  also  must  satisfy
extensive GCP rules and the requirements for informed consent. Additionally, some clinical trials are overseen by an independent
group of qualified experts organized by the clinical trial sponsor, known as a data safety monitoring board or committee. This
group may recommend continuing the clinical trial as planned, make changes in clinical trial conduct, or cessation of the clinical
trial at designated check points based on access to certain data from the clinical trial.

Clinical trials typically are conducted in three sequential phases, but the phases may overlap or be combined. Annual progress
reports detailing the results of the clinical trials must be submitted to the FDA. Additional studies may be required after approval.

•

•

•

Phase  1  clinical  trials  are  initially  conducted  in  a  limited  population  to  test  the  product  candidate  for  safety,  including  adverse  effects,  dose
tolerance, absorption, metabolism, distribution, excretion and pharmacodynamics in healthy humans or, on occasion, in patients, such as cancer
patients.

Phase 2  clinical  trials  are  generally  conducted  in  a  limited  patient  population  to  identify  possible  adverse  effects  and  safety  risks,  evaluate  the
efficacy of the product candidate for specific targeted indications and determine dose tolerance and optimal dosage. Multiple Phase 2 clinical trials
may be conducted by the sponsor to obtain information prior to beginning larger and more costly Phase 3 clinical trials.

Phase 3 clinical trials proceed if the Phase 2 clinical trials demonstrate that a dose range of the product candidate is potentially effective and has
an acceptable safety profile. Phase 3 clinical trials are undertaken to further evaluate, in a larger number of patients, dosage, provide substantial
evidence of clinical efficacy and further test for safety in an expanded and diverse patient population at multiple, geographically dispersed clinical
trial  sites.  A  well-controlled,  statistically  robust  Phase  3  trial  may  be  designed  to  deliver  the  data  that  regulatory  authorities  will  use  to  decide
whether or not to approve, and, if approved, how to appropriately label a drug: such Phase 3 studies are referred to as “pivotal.”

In some cases, the FDA may approve a NDA for a product candidate but require the sponsor to conduct additional clinical
trials to further assess the drug’s safety and effectiveness after NDA approval. Such post-approval trials are typically referred to
as  Phase  4  clinical  trials.  These  studies  are  used  to  gain  additional  experience  from  the  treatment  of  patients  in  the  intended
therapeutic indication and to document a clinical benefit in the case of drugs or biologics approved under accelerated approval
regulations. If the FDA approves a product while a company has ongoing clinical trials that were not necessary for approval, a
company may be able to use the data from these clinical trials to meet all or part of any Phase 4 clinical trial requirement or to
request a change in the product labeling. Failure to exhibit due diligence with regard to conducting Phase 4 clinical trials could
result in withdrawal of approval for products.

Compliance with Current Good Manufacturing Practice Requirements

Before approving a NDA, the FDA typically will inspect the facility or facilities where the product is manufactured. The FDA
will not approve an application unless it determines that the manufacturing processes and facilities are in full compliance with
cGMP  requirements  and  adequate  to  assure  consistent  production  of  the  product  within  required  specifications.  The  PHSA
emphasizes the importance of manufacturing control for products like biologics whose attributes cannot be precisely defined.

Manufacturers and others involved in the manufacture and distribution of products must also register their establishments with
the FDA and certain state agencies. Both U.S. and non-U.S. manufacturing establishments must register and provide additional
information to the FDA upon their initial participation in the manufacturing process. Any product manufactured by or imported
from a facility that has not registered, whether U.S. or non-U.S., is deemed misbranded under the FDCA. Establishments may be
subject  to  periodic  unannounced  inspections  by  government  authorities  to  ensure  compliance  with  cGMPs  and  other  laws.
Inspections  must  follow  a  “risk-based  schedule”  that  may  result  in  certain  establishments  being  inspected  more  frequently.
Manufacturers  may  also  have  to  provide,  on  request,  electronic  or  physical  records  regarding  their  establishments.  Delaying,
denying, limiting, or refusing inspection by the FDA may lead to a product being deemed to be adulterated.

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      Review and Approval of a New Drug Application

The results of product candidate development, preclinical testing and clinical trials, including negative or ambiguous results as
well as positive findings, are submitted to the FDA as part of a NDA requesting approval to market the product. The NDA also
must  contain  extensive  manufacturing  information  and  detailed  information  on  the  composition  of  the  product  and  proposed
labeling as well as payment of a user fee. According to the FDA’s fee schedule, the user fee for an application requiring clinical
data, such as a NDA, is $2.9 million for 2020. However, we believe that we may apply for, and be granted, a waiver as a small
business for the first filing of a NDA for approval.

The FDA has 60 days after submission of the application to conduct an initial review to determine whether it is sufficient to
accept for filing based on the agency’s threshold determination that it is sufficiently complete to permit substantive review. Once
the submission has been accepted for filing, the FDA begins an in-depth review of the application. Under the goals and policies
under the Prescription Drug User Fee Act, or the PDUFA, the FDA has ten months from the filing date in which to complete its
initial review of a standard application and respond to the applicant, and six months for a priority review of the application. The
FDA  does  not  always  meet  its  PDUFA  goal  dates  for  standard  and  priority  applications.  The  review  process  may  often  be
significantly extended by FDA requests for additional information or clarification. The review process and the PDUFA goal date
may be extended by three months if the FDA requests, or the applicant otherwise provides additional information or clarification
regarding information already provided in the submission within the last three months before the PDUFA goal date.

Under the FDCA and the PHSA, the FDA may approve a NDA if it determines that the product is safe, pure and potent and
the  facility  where  the  product  will  be  manufactured  meets  standards  designed  to  ensure  that  it  continues  to  be  safe,  pure  and
potent.

On the basis of the FDA’s evaluation of the application and accompanying information, including the results of the inspection
of the manufacturing facilities, the FDA may issue an approval letter or a complete response letter. An approval letter authorizes
commercial  marketing  of  the  product  with  specific  prescribing  information  for  specific  indications.  If  the  application  is  not
approved, the FDA will issue a complete response letter, which will contain the conditions that must be met in order to secure
final approval of the application, and when possible will outline recommended actions the sponsor might take to obtain approval
of  the  application.  Sponsors  that  receive  a  complete  response  letter  may  submit  to  the  FDA  information  that  represents  a
complete response to the issues identified by the FDA. Such resubmissions are classified under PDUFA as either Class 1 or Class
2.  The  classification  of  a  resubmission  is  based  on  the  information  submitted  by  an  applicant  in  response  to  an  action  letter.
Under the goals and policies agreed to by the FDA under PDUFA, the FDA has two months to review a Class 1 resubmission and
six  months  to  review  a  Class  2  resubmission  from  the  date  of  receipt.  The  FDA  will  not  approve  an  application  until  issues
identified in the complete response letter have been addressed.

The FDA may also refer the application to an advisory committee for review, evaluation and recommendation as to whether
the application should be approved. Typically, an advisory committee is a panel of independent experts, including clinicians and
other scientific experts, that reviews, evaluates and provides a recommendation as to whether the application should be approved
and  under  what  conditions.  The  FDA  is  not  bound  by  the  recommendations  of  an  advisory  committee,  but  it  considers  such
recommendations carefully when making decisions.

If  the  FDA  approves  a  new  product,  it  may  limit  the  approved  indications  for  use  of  the  product.  It  may  also  require  that
contraindications, warnings or precautions be included in the product labeling. In addition, the FDA may call for post-approval
studies, including Phase 4 clinical trials, to further assess the product’s safety after approval. The agency may also require testing
and  surveillance  programs  to  monitor  the  product  after  commercialization,  or  impose  other  conditions,  including  distribution
restrictions or other risk management mechanisms, including a REMS, to help ensure that the benefits of the product outweigh
the potential risks. A REMS can include medication guides, communication plans for healthcare professionals, and elements to
assure  safe  use,  or  ETASU.  ETASU  can  include,  but  are  not  limited  to,  special  training  or  certification  for  prescribing  or
dispensing,  dispensing  only  under  certain  circumstances,  special  monitoring,  and  the  use  of  patent  registries.  The  FDA  may
prevent  or  limit  further  marketing  of  a  product  based  on  the  results  of  post-market  studies  or  surveillance  programs.  After
approval, many types of changes to the approved product, such as adding new indications, manufacturing changes and additional
labeling claims, are subject to further testing requirements and FDA review and approval.

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Fast Track, Breakthrough Therapy and Priority Review Designations

The FDA is authorized to designate certain products for expedited review if they are intended to address an unmet medical
need  in  the  treatment  of  a  serious  or  life-threatening  disease  or  condition.  These  programs  are  fast  track  designation,
breakthrough therapy designation and priority review designation.

Specifically, the FDA may designate a product for fast track review if it is intended, whether alone or in combination with one
or more other products, for the treatment of a serious or life-threatening disease or condition, and it demonstrates the potential to
address unmet medical needs for such a disease or condition. For fast track products, sponsors may have greater interactions with
the FDA and the FDA may initiate review of sections of a fast track product’s application before the application is complete. This
rolling review may be available if the FDA determines, after preliminary evaluation of clinical data submitted by the sponsor, that
a fast track product may be effective. The sponsor must also provide, and the FDA must approve, a schedule for the submission
of the remaining information and the sponsor must pay applicable user fees. However, the FDA’s time period goal for reviewing a
fast track application does not begin until the last section of the application is submitted. In addition, the fast track designation
may be withdrawn by the FDA if the FDA believes that the designation is no longer supported by data emerging in the clinical
trial process.

Second,  in  2012,  Congress  enacted  the  Food  and  Drug  Administration  Safety  and  Innovation  Act,  or  FDASIA.  This  law
established  a  new  regulatory  scheme  allowing  for  expedited  review  of  products  designated  as  “breakthrough  therapies.”  A
product  may  be  designated  as  a  breakthrough  therapy  if  it  is  intended,  either  alone  or  in  combination  with  one  or  more  other
products,  to  treat  a  serious  or  life-threatening  disease  or  condition  and  preliminary  clinical  evidence  indicates  that  the  product
may  demonstrate  substantial  improvement  over  existing  therapies  on  one  or  more  clinically  significant  endpoints,  such  as
substantial  treatment  effects  observed  early  in  clinical  development.  The  FDA  may  take  certain  actions  with  respect  to
breakthrough  therapies,  including  holding  meetings  with  the  sponsor  throughout  the  development  process;  providing  timely
advice to the product sponsor regarding development and approval; involving more senior staff in the review process; assigning a
cross-disciplinary project lead for the review team; and taking other steps to design the clinical trials in an efficient manner.

Third, the FDA may designate a product for priority review if it is a product that treats a serious condition and, if approved,
would provide a significant improvement in safety or effectiveness. The FDA determines, on a case-by-case basis, whether the
proposed product represents a significant improvement when compared with other available therapies. Significant improvement
may be illustrated by evidence of increased effectiveness in the treatment of a condition, elimination or substantial reduction of a
treatment-limiting  product  reaction,  documented  enhancement  of  patient  compliance  that  may  lead  to  improvement  in  serious
outcomes, and evidence of safety and effectiveness in a new subpopulation. A priority designation is intended to direct overall
attention  and  resources  to  the  evaluation  of  such  applications,  and  to  shorten  the  FDA’s  goal  for  taking  action  on  a  marketing
application from ten months to six months.

Accelerated Approval Pathway

The  FDA  may  grant  accelerated  approval  to  a  product  for  a  serious  or  life-threatening  condition  that  provides  meaningful
therapeutic advantage to patients over existing treatments based upon a determination that the product has an effect on a surrogate
endpoint that is reasonably likely to predict clinical benefit. The FDA may also grant accelerated approval for such a condition
when the product has an effect on an  intermediate  clinical  endpoint  that  can  be  measured  earlier  than  an  effect  on  irreversible
morbidity or mortality, or IMM, and that is reasonably likely to predict an effect on irreversible morbidity or mortality or other
clinical benefit, taking into account the severity, rarity, or prevalence of the condition and the availability or lack of alternative
treatments. Products granted accelerated approval must meet the same statutory standards for safety and effectiveness as those
granted traditional approval.

For the purposes of accelerated approval, a surrogate endpoint is a marker, such as a laboratory measurement, radiographic
image, physical sign, or other measure that is thought to predict clinical benefit, but is not itself a measure of clinical benefit.
Surrogate endpoints can often be measured more easily or more rapidly than clinical endpoints. An intermediate clinical endpoint
is a measurement of a therapeutic effect that is considered reasonably likely to predict the clinical benefit of a product, such as an
effect  on  IMM.  The  FDA  has  limited  experience  with  accelerated  approvals  based  on  intermediate  clinical  endpoints,  but  has
indicated that such endpoints generally may support accelerated approval where the therapeutic effect measured by the endpoint
is  not  itself  a  clinical  benefit  and  basis  for  traditional  approval,  if  there  is  a  basis  for  concluding  that  the  therapeutic  effect  is
reasonably likely to predict the ultimate clinical benefit of a product.

The  accelerated  approval  pathway  is  most  often  used  in  settings  in  which  the  course  of  a  disease  is  long  and  an  extended
period of time is required to measure the intended clinical benefit of a product, even if the effect on the surrogate or intermediate
clinical  endpoint  occurs  rapidly.  Thus,  accelerated  approval  has  been  used  extensively  in  the  development  and  approval  of
products for treatment of a variety of cancers in which the goal of therapy is generally to improve survival or decrease morbidity

and  the  duration  of  the  typical  disease  course  requires  lengthy  and  sometimes  large  clinical  trials  to  demonstrate  a  clinical  or
survival benefit.

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The accelerated approval pathway is usually contingent on a sponsor’s agreement to conduct, in a diligent manner, additional
post-approval confirmatory studies to verify and describe the product’s clinical benefit. As a result, a product candidate approved
on this basis is subject to rigorous post-marketing compliance requirements, including the completion of Phase 4 or post-approval
clinical  trials  to  confirm  the  effect  on  the  clinical  endpoint.  Failure  to  conduct  required  post-approval  studies,  or  confirm  a
clinical benefit during post-marketing studies, would allow the FDA to withdraw the product from the market on an expedited
basis. All promotional materials for product candidates approved under accelerated regulations are subject to prior review by the
FDA.

Post-Approval Regulation

If regulatory approval for marketing of a product or new indication for an existing product is obtained, the sponsor will be
required to comply with post-approval regulatory requirements, including any post-approval requirements that the FDA may have
imposed as a condition of approval. The sponsor will be required to report certain adverse reactions and production problems to
the FDA, provide updated safety and efficacy information and comply with requirements concerning advertising and promotional
labeling requirements. Drug manufacturers and certain of their subcontractors are required to register their establishments with
the FDA and certain state agencies, and are subject to periodic unannounced inspections by the FDA and certain state agencies
for  compliance  with  ongoing  regulatory  requirements,  including  cGMP  regulations,  which  impose  certain  procedural  and
documentation requirements upon drug manufacturers. Accordingly, the sponsor and its third-party manufacturers must continue
to expend time, money and effort in the areas of production and quality control to maintain compliance with cGMP regulations
and other regulatory requirements.

A product may also be subject to official lot release, meaning that the manufacturer is required to perform certain tests on each
lot of the product before it is released for distribution. If the product is subject to official release, the manufacturer must submit
samples of each lot, together with a release protocol showing a summary of the history of manufacture of the lot and the results of
all of the manufacturer’s tests performed on the lot, to the FDA. The FDA may in addition perform certain confirmatory tests on
lots of some products before releasing the lots for distribution. Finally, the FDA will conduct laboratory research related to the
safety, purity, potency, and effectiveness of pharmaceutical products.

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:

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•

•

•

•

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

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

refusal of the FDA to approve pending NDAs 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. Biologics
may be promoted only for the approved indications and in accordance with the provisions of the approved label. The FDA and
other agencies actively enforce the laws and regulations prohibiting the promotion of off-label uses, and a company that is found
to have improperly promoted off-label uses may be subject to significant liability.

Orphan Drug Designation

Orphan drug designation in the United States is designed to encourage sponsors to develop drugs intended for rare diseases or
conditions. In the United States, a rare disease or condition is statutorily defined as a condition that affects fewer than 200,000
individuals  in  the  United  States,  or  that  affects  more  than  200,000  individuals  in  the  United  States  and  for  which  there  is  no
reasonable expectation that the cost of developing and making available the drug for the disease or condition will be recovered
from sales of the drug in the United States.

84

Orphan drug designation qualifies a company for tax credits, waiver of the NDA user fee and may confer market exclusivity
for  seven  years  following  the  date  of  the  drug’s  marketing  approval,  if  granted  by  the  FDA,  if  a  product  that  has  orphan
designation  subsequently  receives  the  first  FDA  approval  of  that  drug  for  the  disease  for  which  it  has  such  designation.  This
means  that  the  FDA  may  not  approve  any  other  applications,  including  NDA  to  market  the  same  biologic  even  in  a  different
formulation for the same indication for seven years, except in limited circumstances such as a showing of clinical superiority over
the product with orphan drug exclusivity or where the manufacturer is unable to assure sufficient product quantity. An application
for designation as an orphan product can be made any time prior to the filing of an application for approval to market the product.
A  product  becomes  an  orphan  product  when  it  receives  orphan  drug  designation  from  the  Office  of  Orphan  Products
Development, or OOPD, at the FDA based on acceptable confidential requests made under the regulatory provisions. The product
must then go through the review and approval process like any other product.

A sponsor may request orphan drug designation of a previously unapproved product or new orphan indication for an already
marketed product. In addition, a sponsor of a product that is otherwise the same product as an already approved orphan drug may
seek  and  obtain  orphan  drug  designation  for  the  subsequent  product  for  the  same  rare  disease  or  condition  if  it  can  present  a
plausible hypothesis that its product may be clinically superior to the first, approved product. More than one sponsor may receive
orphan  drug  designation  for  the  same  product  for  the  same  rare  disease  or  condition,  but  each  sponsor  seeking  orphan  drug
designation  must  file  a  complete  request  for  designation,  and  only  the  first  sponsor  that  obtains  approval  for  that  drug  for  the
orphan indication will obtain market exclusivity, effectively preventing the FDA from approving products under development by
competitors  for  the  same  drug  and  same  indication,  unless  the  competitor  is  able  to  demonstrate  that  the  product  under
development is clinically superior to the approved product or the approved product is not available in sufficient quantities. To
permit  the  FDA  to  end  another  manufacturer’s  orphan  exclusivity  period,  the  FDA  must  determine  that  the  manufacturer  has
demonstrated clinical superiority by showing the later drug is safer, more effective, or otherwise makes a major contribution to
patient care.

The period of exclusivity begins on the date that the marketing application is approved by the FDA and applies only to the
indication  for  which  the  product  has  been  designated.  The  FDA  may  approve  a  second  application  for  the  same  product  for  a
different use or a subsequent application for a different drug for the same indication. Orphan drug designation neither shortens
the development time or regulatory review time of a drug nor gives the drug any advantage in the regulatory review or approval
process.

Biosimilars and Exclusivity

The  ACA,  which  was  signed  into  law  on  March  23,  2010,  included  a  subtitle  called  the  Biologics  Price  Competition  and
Innovation Act of 2009 or BPCIA. The BPCIA established a regulatory scheme authorizing the FDA to approve biosimilars and
interchangeable biosimilars. To date, five biosimilars have been licensed under the BPCIA, although numerous biosimilars have
been approved in Europe. The FDA has issued several draft guidance documents outlining an approach to review and approval of
biosimilars.  Complexities  associated  with  the  larger,  and  often  more  complex,  structures  of  biological  products,  as  well  as  the
processes by which such products are manufactured, pose significant hurdles to implementation, which are still being worked out
by the FDA.

Under  the  BPCIA,  a  manufacturer  may  submit  an  application  for  licensure  of  a  biologic  product  that  is  “biosimilar  to”  or
“interchangeable  with”  a  previously  approved  biological  product  or  “reference  product.”  In  order  for  the  FDA  to  approve  a
biosimilar product, it must find that there are no clinically meaningful differences between the reference product and proposed
biosimilar product in terms of safety, purity, and potency. For the FDA to approve a biosimilar product as interchangeable with a
reference product, the agency must find that the biosimilar product can be expected to produce the same clinical results as the
reference product, and (for products administered multiple times) that the biologic and the reference biologic may be switched
after one has been previously administered without increasing safety risks or risks of diminished efficacy relative to exclusive use
of the reference biologic.

Under the BPCIA, an application for a biosimilar product may not be submitted to the FDA until four years following the date
of approval of the reference product. The FDA may not approve a biosimilar product until 12 years from the date on which the
reference  product  was  approved.  Even  if  a  product  is  considered  to  be  a  reference  product  eligible  for  exclusivity,  another
company  could  market  a  competing  version  of  that  product  if  the  FDA  approves  a  full  NDA  for  such  product  containing  the
sponsor’s  own  preclinical  data  and  data  from  adequate  and  well-controlled  clinical  trials  to  demonstrate  the  safety,  purity  and
potency  of  their  product.  The  BPCIA  also  created  certain  exclusivity  periods  for  biosimilars  approved  as  interchangeable
products.

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      Patent Term Extension

A patent claiming a new drug or biologic product may be eligible for a limited patent term extension under the Hatch-Waxman
Act, which permits a patent extension of up to five years beyond the expiration date of a U.S. patent as partial compensation for
the useful patent term lost, if any, during the FDA regulatory review process. However, a patent term extension cannot extend the
remaining  term  of  a  patent  beyond  a  total  of  14  years  from  the  date  of  the  product’s  approval  by  the  FDA.  The  patent  term
extension period granted is typically one-half the time between the effective date of the first IND and the submission date of the
NDA  for  the  product,  plus  the  time  between  the  submission  date  of  the  NDA  and  the  approval  of  that  application.  Only  one
patent applicable to an approved product is eligible for the extension, and the application for the extension must be submitted
prior to the expiration of the patent in question. A patent that covers multiple products for which approval is sought can only be
extended in connection with one of the products. The USPTO reviews and approves the application for any patent term extension
or restoration in consultation with the FDA.

Regulation Outside the United States

In  order  to  market  any  product  outside  of  the  United  States,  a  company  must  also  comply  with  numerous  and  varying
regulatory  requirements  of  other  countries  and  jurisdictions  regarding  quality,  safety  and  efficacy  and  governing,  among  other
things, clinical trials, marketing authorization, commercial sales and distribution of drug products. Whether or not it obtains FDA
approval  for  a  product,  the  company  would  need  to  obtain  the  necessary  approvals  by  the  comparable  non-U.S.  regulatory
authorities  before  it  can  commence  clinical  trials  or  marketing  of  the  product  in  those  countries  or  jurisdictions.  The  approval
process  ultimately  varies  between  countries  and  jurisdictions  and  can  involve  additional  product  testing  and  additional
administrative review periods. The time required to obtain approval in other countries and jurisdictions might differ from and be
longer than that required to obtain FDA approval. Regulatory approval in one country or jurisdiction does not ensure regulatory
approval in another, but a failure or delay in obtaining regulatory approval in one country or jurisdiction may negatively impact
the regulatory process in others.

Regulation and Marketing Authorization in the European Union

The EMA is the scientific agency of the European Union that coordinates the evaluation and monitoring of new and approved
medicinal products. It is responsible for the scientific evaluation of applications for EU marketing authorizations, as well as the
development  of  technical  guidance  and  the  provision  of  scientific  advice  to  sponsors.  The  EMA  decentralizes  its  scientific
assessment of medicines by working through a network of about 4,500 experts throughout the European Union, nominated by the
member states. The EMA draws on resources of over 40 National Competent Authorities of EU member states.

The process regarding approval of medicinal products in the European Union follows roughly the same lines as in the United

States and likewise generally involves satisfactorily completing each of the following:

•

•

•

•

•

•

preclinical laboratory tests, animal studies and formulation studies all performed in accordance with the applicable EU Good Laboratory Practice
regulations;

submission to the relevant national authorities of a clinical trial application, or CTA, for each clinical trial, which must be approved before human
clinical trials may begin;

performance of adequate and well-controlled clinical trials to establish the safety and efficacy of the product for each proposed indication;

submission to the relevant competent authorities of a marketing authorization application, or MAA, which includes the data supporting safety and
efficacy as well as detailed information on the manufacture and composition of the product in clinical development and proposed labeling;

satisfactory  completion  of  an  inspection  by  the  relevant  national  authorities  of  the  manufacturing  facility  or  facilities,  including  those  of  third
parties, at which the product is produced to assess compliance with strictly enforced cGMP;

potential audits of the non-clinical and clinical trial sites that generated the data in support of the MAA; and

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•

review and approval by the relevant competent authority of the MAA before any commercial marketing, sale or shipment of the product.

Preclinical Studies

Preclinical tests include laboratory evaluations of product chemistry, formulation and stability, as well as studies to evaluate
the potential efficacy and toxicity in animals. The conduct of the preclinical tests and formulation of the compounds for testing
must  comply  with  the  relevant  EU  regulations  and  requirements.  The  results  of  the  preclinical  tests,  together  with  relevant
manufacturing information and analytical data, are submitted as part of the CTA when seeking approval to start a clinical trial,
and with the MAA when seeking marketing authorization.

Clinical Trial Approval

Requirements  for  the  conduct  of  clinical  trials  in  the  European  Union  including  cGCP,  are  implemented  in  the  currently
Clinical  Trials  Directive  2001/20/EC  and  the  GCP  Directive  2005/28/EC.  Pursuant  to  Directive  2001/20/EC  and  Directive
2005/28/EC,  as  amended,  a  system  for  the  approval  of  clinical  trials  in  the  European  Union  has  been  implemented  through
national legislation of the EU member states. Under this system, approval must be obtained from the competent national authority
of  a  EU  member  state  in  which  a  trial  is  planned  to  be  conducted,  or  in  multiple  member  states  if  the  clinical  trial  is  to  be
conducted  in  a  number  of  member  states.  To  this  end,  a  CTA  is  submitted,  which  must  be  supported  by  an  investigational
medicinal  product  dossier,  or  IMPD,  and  further  supporting  information  prescribed  by  Directive  2001/20/EC  and  Directive
2005/28/EC and other applicable guidance documents. Furthermore, a clinical trial may only be started after a competent ethics
committee has issued a favorable opinion on the clinical trial application in that country.

In April 2014, the European Union legislative body passed the new Clinical Trials Regulation (EU) No 536/2014 which is set
to replace the current Clinical Trials Directive 2001/20/EC. To ensure that the rules for clinical trials are identical throughout the
EU, the new EU clinical trials legislation was passed as a regulation which is directly applicable in all EU member states. All
clinical  trials  performed  in  the  European  Union  are  required  to  be  conducted  in  accordance  with  the  Clinical  Trials  Directive
2001/20/EC until the new Clinical Trials Regulation (EU) No 536/2014 will become applicable. According to the current plans of
the EMA, the new Clinical Trials  Regulation  will  become  applicable  later  this  year.  The  Clinical  Trials  Directive  2001/20/EC
will, however, still apply three years from the date of entry into application of the Clinical Trials Regulation to (i) clinical trials
applications submitted  before  the  entry  into  application  and  (ii)  clinical  trials  applications  submitted  within  one  year  after  the
entry into application if the sponsor opts for the old system.

Regulation (EU) No 536/2014 aims to simplify and streamline the approval of clinical trial in the European Union. The main

characteristics of the regulation include:

•

•

•

•

•

A streamlined application procedure via a single entry point, the EU portal;

A single set of documents to be prepared and submitted for the application as well as simplified reporting procedures which will spare sponsors
from submitting broadly identical information separately to various bodies and different Member States;

A  harmonized  procedure  for  the  assessment  of  applications  for  clinical  trials,  which  is  divided  in  two  parts.  Part  I  is  jointly  assessed  by  all
Member States concerned. Part II is assessed by each Member State concerned separately;

Strictly defined deadlines for the assessment of clinical trial application; and

The involvement of the ethics committees in the assessment procedure in accordance with the national law of the Member State concerned but
within the overall timelines defined by the Regulation (EU) No 536/2014.

Marketing Authorization

Authorization  to  market  a  product  in  the  member  states  of  the  European  Union  proceeds  under  one  of  four  procedures:  a

centralized authorization procedure, a mutual recognition procedure, a decentralized procedure or a national procedure.

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Centralized Authorization Procedure

The centralized procedure enables applicants to obtain a marketing authorization that is valid in all EU member states based
on a single application. Certain medicinal products, including products developed by means of biotechnological processes must
undergo the centralized authorization procedure for marketing authorization, which, if granted by the European Commission, is
automatically  valid  in  all - currently  28 - European  Union  member  states.  Sponsors  may  elect  to  file  an  MAA  through  the
centralized  procedures  for  other  classes  of  products.  The  EMA  and  the  European  Commission  administer  this  centralized
authorization procedure pursuant to Regulation (EC) No 726/2004. The other European Economic Area member states (namely
Norway, Iceland and Liechtenstein) are also obligated to recognize the Commission decision.

Pursuant to Regulation (EC) No 726/2004, this procedure is mandatory for:

• medicinal products developed by means of one of the following biotechnological processes:

•

•

•

•

recombinant DNA technology;

controlled expression of genes coding for biologically active proteins in prokaryotes and eukaryotes including transformed mammalian cells;

hybridoma and monoclonal antibody methods;

advanced therapy medicinal products as defined in Article 2 of Regulation (EC) No 1394/2007 on advanced therapy medicinal products;

• medicinal products for human use containing a new active substance which, on the date of entry into force of this Regulation, was not authorized

in the European Union, for which the therapeutic indication is the treatment of any of the following diseases:

•

•

•

•

•

•

acquired immune deficiency syndrome;

cancer;

neurodegenerative disorder;

diabetes;

auto-immune diseases and other immune dysfunctions;

viral diseases; and

• medicinal products that are designated as orphan medicinal products pursuant to Regulation (EC) No 141/2000.

The centralized authorization procedure is optional for other medicinal products if they contain a new active substance or if
the applicant shows that the medicinal product concerned constitutes a significant therapeutic, scientific or technical innovation
or that the granting of authorization is in the interest of patients in the European Union.

Administrative Procedure

Under the centralized authorization procedure, the EMA’s Committee for Human Medicinal Products, or CHMP serves as the
scientific committee that renders opinions about the safety, efficacy and quality of medicinal products for human use on behalf of
the EMA. The CHMP is composed of experts nominated by each member state’s national authority for medicinal products, with
one  of  them  appointed  to  act  as  Rapporteur  for  the  co-ordination  of  the  evaluation  with  the  possible  assistance  of  a  further
member  of  the  Committee  acting  as  a  Co-Rapporteur.  After  approval,  the  Rapporteur(s)  continue  to  monitor  the  product
throughout  its  life  cycle.  The  CHMP  has  210  days,  to  adopt  an  opinion  as  to  whether  a  marketing  authorization  should  be
granted. The process usually takes longer in case additional information is requested, which triggers clock-stops in the procedural
timelines.  The  process  is  complex  and  involves  extensive  consultation  with  the  regulatory  authorities  of  member  states  and  a
number of experts. When an application is submitted for a marketing authorization in respect of a drug which is of major interest
from the point of view of public health and in particular from the viewpoint of therapeutic innovation, the applicant may pursuant
to Article 14(9) Regulation (EC) No 726/2004 request an accelerated assessment procedure. If the CHMP accepts such request,
the time-limit of 210 days will be reduced to 150 days but it is possible that the CHMP can revert to the standard time-limit for
the centralized procedure if it considers that it is no longer appropriate to conduct an accelerated assessment. Once the procedure
is completed, a European Public Assessment Report, or EPAR, is produced. If the opinion is negative, information is given as to
the grounds on which this conclusion was reached. After the adoption of the CHMP opinion, a decision on the MAA must be
adopted by the European Commission, after consulting the European Union member states, which in total can take more than 60
days. After a drug has been authorized and launched, it is a condition of maintaining the marketing authorization that all aspects
relating to its quality, safety and efficacy must be kept under review.

 
88

Conditional Approval

In specific circumstances, EU legislation (Article 14(7) Regulation (EC) No 726/2004 and Regulation (EC) No 507/2006 on
Conditional  Marketing  Authorizations  for  Medicinal  Products  for  Human  Use)  enables  applicants  to  obtain  a  conditional
marketing  authorization  prior  to  obtaining  the  comprehensive  clinical  data  required  for  an  application  for  a  full  marketing
authorization.  Such  conditional  approvals  may  be  granted  for  products  (including  medicines  designated  as  orphan  medicinal
products), if  (1) the risk-benefit balance of the product is positive, (2) it is likely that the applicant will be in a position to provide
the required comprehensive clinical trial data, (3) the product fulfills unmet medical needs, and (4) the benefit to public health of
the immediate availability on the market of the medicinal product concerned outweighs the risk inherent in the fact that additional
data are still required. A  conditional  marketing  authorization  may  contain  specific  obligations  to  be  fulfilled  by  the  marketing
authorization  holder,  including  obligations  with  respect  to  the  completion  of  ongoing  or  new  studies,  and  with  respect  to  the
collection of pharmacovigilance data. Conditional marketing authorizations are valid for one year, and may be renewed annually,
if  the  risk-benefit  balance  remains  positive,  and  after  an  assessment  of  the  need  for  additional  or  modified  conditions  and/or
specific  obligations.  The  timelines  for  the  centralized  procedure  described  above  also  apply  with  respect  to  the  review  by  the
CHMP of applications for a conditional marketing authorization.

Marketing Authorization Under Exceptional Circumstances

As per Article 14(8) Regulation (EC) No 726/2004, products for which the applicant can demonstrate that comprehensive data
(in line with the requirements laid down in Annex I of Directive 2001/83/EC, as amended) cannot be provided (due to specific
reasons foreseen in the legislation) might be eligible for marketing authorization under exceptional circumstances. This type of
authorization  is  reviewed  annually  to  reassess  the  risk-benefit  balance.  The  fulfillment  of  any  specific  procedures/obligations
imposed as part of the marketing authorization under exceptional circumstances is aimed at the provision of information on the
safe and effective use of the product and will normally not lead to the completion of a full dossier/approval.

Market Authorizations Granted by Authorities of EU Member States

In  general,  if  the  centralized  procedure  is  not  followed,  there  are  three  alternative  procedures  to  obtain  a  marketing

authorization in (one or several) EU member states as prescribed in Directive 2001/83/EC:

•

•

•

The  decentralized  procedure  allows  applicants  to  file  identical  applications  to  several  EU  member  states  and  receive  simultaneous  national
approvals based on the recognition by EU member states of an assessment by a reference member state.

The national procedure is only available for products intended to be authorized in a single EU member state.

A mutual recognition procedure similar to the decentralized procedure is available when a marketing authorization has already been obtained in at
least one European Union member state.

A marketing authorization may be granted only to an applicant established in the European Union.

Pediatric Studies

Prior  to  obtaining  a  marketing  authorization  in  the  European  Union,  applicants  have  to  demonstrate  compliance  with  all
measures  included  in  an  EMA-approved  Pediatric  Investigation  Plan,  or  PIP,  covering  all  subsets  of  the  pediatric  population,
unless the EMA has granted (1) a product-specific waiver, (2) a class waiver, or (3) a deferral for one or more of the measures
included in the PIP. The respective requirements for all marketing authorization procedures are laid down in Regulation (EC) No
1901/2006,  the  so  called  Pediatric  Regulation.  This  requirement  also  applies  when  a  company  wants  to  add  a  new  indication,
pharmaceutical form or route of administration for a medicine that is already authorized. The Pediatric Committee of the EMA,
or PDCO, may grant deferrals for some medicines, allowing a company to delay development of the medicine in children until
there  is  enough  information  to  demonstrate  its  effectiveness  and  safety  in  adults.  The  PDCO  may  also  grant  waivers  when
development  of  a  medicine  in  children  is  not  needed  or  is  not  appropriate,  such  as  for  diseases  that  only  affect  the  elderly
population.

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Before a marketing authorization application can be filed, or an existing marketing authorization can be amended, the EMA

determines that companies actually comply with the agreed studies and measures listed in each relevant PIP.

Period of Authorization and Renewals

A marketing authorization will be valid for five years in principle, and the marketing authorization may be renewed after five
years  on  the  basis  of  a  re-evaluation  of  the  risk-benefit  balance  by  the  EMA  or  by  the  competent  authority  of  the  authorizing
member  state.  To  this  end,  the  marketing  authorization  holder  must  provide  the  EMA  or  the  competent  authority  with  a
consolidated version of the file in respect of quality, safety and efficacy, including all variations introduced since the marketing
authorization was granted, at least six months before the marketing authorization ceases to be valid. Once renewed, the marketing
authorization  will  be  valid  for  an  unlimited  period,  unless  the  Commission  or  the  competent  authority  decides,  on  justified
grounds relating to pharmacovigilance, to proceed with one additional five-year renewal. Any authorization that is not followed
by the actual placing of the drug on the EU market (in case of centralized procedure) or on the market of the authorizing member
state within three years after authorization will cease to be valid, the so-called “sunset clause.”

Orphan Drug Designation and Exclusivity

Pursuant  to  Regulation  (EC)  No  141/2000  and  Regulation  (EC)  No.  847/2000  the  European  Commission  can  grant  such
orphan  medicinal  product  designation  to  products  for  which  the  sponsor  can  establish  that  it  is  intended  for  the  diagnosis,
prevention,  or  treatment  of   (1)  a  life-threatening  or  chronically  debilitating  condition  affecting  not  more  than  five  in  10,000
people in the European Union, or (2) a life threatening, seriously debilitating or serious and chronic condition in the European
Union and that without incentives it is unlikely that sales of the drug in the European Union would generate a sufficient return to
justify the necessary investment. In addition, the sponsor must establish that there is no other satisfactory method approved in the
European Union of diagnosing, preventing or treating the condition, or if such a method exists, the proposed orphan drug will be
of significant benefit to patients.

Orphan drug designation provides a number of benefits, including fee reductions, regulatory assistance, and the possibility to
apply for a centralized EU marketing authorization (see “Item 4.B—Government Regulation and Product Approval—Centralized
Authorization  Procedure”),  as  well  as  10  years  of  market  exclusivity  following  a  marketing  authorization.  During  this  market
exclusivity period, neither the EMA, nor the European Commission nor the Member States can accept an application or grant a
marketing  authorization  for  a  “similar  medicinal  product.”  A  “similar  medicinal  product”  is  defined  as  a  medicinal  product
containing  a  similar  active  substance  or  substances  as  contained  in  an  authorized  orphan  medicinal  product,  and  which  is
intended  for  the  same  therapeutic  indication.  The  market  exclusivity  period  for  the  authorized  therapeutic  indication  may  be
reduced to six years if, at the end of the fifth year, it is established that the orphan drug designation criteria are no longer met,
including where it is shown that the product is sufficiently profitable not to justify maintenance of market exclusivity. In addition,
a competing similar medicinal product may be authorized prior to the expiration of the market exclusivity period, including if it is
shown  to  be  safer,  more  effective  or  otherwise  clinically  superior  to  the  already  approved  orphan  drug  or  if  the  holder  of  the
marketing authorization for the already approved orphan drug is unable to supply sufficient quantities of the product.

If the MAA of a medicinal product designated as an orphan drug includes the results of all studies conducted in compliance
with an agreed PIP, and a corresponding statement is subsequently included in the marketing authorization granted, the ten-year
period of market exclusivity will be extended to twelve years.

Regulatory Data Protection

European Union legislation also provides for a system of regulatory data and market exclusivity. According to Article 14(11)
of Regulation (EC) No 726/2004, as amended, and Article 10(1) of Directive 2001/83/EC, as amended, upon receiving marketing
authorization, new chemical entities approved on the basis of complete independent data package benefit from eight years of data
exclusivity and an additional two years of market exclusivity. Data exclusivity prevents regulatory authorities in the European
Union from referencing the innovator’s data to assess a generic (abbreviated) application. During the additional two-year period
of market exclusivity, a generic marketing  authorization  can  be  submitted,  and  the  innovator’s  data  may  be  referenced,  but  no
generic  medicinal  product  can  be  marketed  until  the  expiration  of  the  market  exclusivity.  The  overall  ten-year  period  will  be
extended to a maximum of eleven years if, during the first eight years of those 10 years, the marketing authorization holder, or
MAH, obtains an authorization for one or more new therapeutic indications which, during the scientific evaluation prior to their
authorization,  are  held  to  bring  a  significant  clinical  benefit  in  comparison  with  existing  therapies.  Even  if  a  compound  is
considered  to  be  a  new  chemical  entity  and  the  innovator  is  able  to  gain  the  period  of  data  exclusivity,  another  company
nevertheless could also market another version of the drug if such company obtained marketing authorization based on an MAA
with  a  complete  independent  data  package  of  pharmaceutical  test,  pre-clinical  tests  and  clinical  trials.  However,  products
designated as orphan medicinal products enjoy, upon receiving marketing authorization, a period of 10 years of orphan market
exclusivity (see also “Item 4.B—Government Regulation and Product Approval—Regulation and Marketing Authorization in the
European Union—Orphan  Drug  Designation  and  Exclusivity”).  Depending  upon  the  timing  and  duration  of  the  EU  marketing

authorization process, products may be eligible for up to five years’ supplementary protection certificates, or SPCs, pursuant to
Regulation (EC) No 469/2009. Such SPCs extend the rights under the basic patent for the drug.

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Regulatory Requirements After a Marketing Authorization Has Been Obtained

If  we  obtain  authorization  for  a  medicinal  product  in  the  European  Union,  we  will  be  required  to  comply  with  a  range  of

requirements applicable to the manufacturing, marketing, promotion and sale of medicinal products:

Pharmacovigilance and Other Requirements

We will, for example, have to comply with the EU’s stringent pharmacovigilance or safety reporting rules, pursuant to which

post-authorization studies and additional monitoring obligations can be imposed.

Other requirements relate to, for example, the manufacturing of products and APIs in accordance with good manufacturing
practice standards. EU regulators may conduct inspections to verify our compliance with applicable requirements, and we will
have to continue to expend time, money and effort to remain compliant. Non-compliance with EU requirements regarding safety
monitoring or pharmacovigilance, and with requirements related to the development of products for the pediatric population, can
also  result  in  significant  financial  penalties  in  the  European  Union.  Similarly,  failure  to  comply  with  the  EU’s  requirements
regarding  the  protection  of  individual  personal  data  can  also  lead  to  significant  penalties  and  sanctions.  Individual  European
Union  member  states  may  also  impose  various  sanctions  and  penalties  in  case  we  do  not  comply  with  locally  applicable
requirements.

Manufacturing

The manufacturing of authorized drugs, for which a separate manufacturer’s license is mandatory, must be conducted in strict
compliance with the EMA’s cGMP requirements and comparable requirements of other regulatory bodies in the European Union,
which mandate the methods, facilities and controls used in manufacturing, processing and packing of drugs to assure their safety
and  identity.  The  EMA  enforces  its  cGMP  requirements  through  mandatory  registration  of  facilities  and  inspections  of  those
facilities. The EMA may have a coordinating role for these inspections while the responsibility for carrying them out rests with
the  member  states  competent  authority  under  whose  responsibility  the  manufacturer  falls.  Failure  to  comply  with  these
requirements could interrupt supply and result in delays, unanticipated costs and lost revenues, and could subject the applicant to
potential legal or regulatory action, including but not limited to warning letters, suspension of manufacturing, seizure of product,
injunctive action or possible civil and criminal penalties.

Marketing and Promotion

The marketing and promotion of authorized drugs, including industry-sponsored continuing medical education and advertising
directed  toward  the  prescribers  of  drugs  and/or  the  general  public,  are  strictly  regulated  in  the  European  Union  notably  under
Directive 2001/83/EC, as amended. The applicable regulations aim to ensure that information provided by holders of marketing
authorizations regarding their products is truthful, balanced and accurately reflects the safety and efficacy claims authorized by
the EMA or by the competent authority of the authorizing member state. Failure to comply with these requirements can result in
adverse publicity, warning letters, corrective advertising and potential civil and criminal penalties.

      Clinical Testing in Israel

In order to conduct clinical trials on humans in Israel, prior authorization must be obtained (depending on the nature of the
trial)  from  either  the  medical  director  of  the  institution  in  which  the  clinical  trials  are  scheduled  to  be  conducted,  or  from  the
general  manager  of  the  Israeli  Ministry  of  Health,  as  required  under  the  Guidelines  for  Clinical  Trials  in  Human  Subjects
implemented pursuant to the Israeli Public Health Regulations (Clinical Trials in Human Subjects), 5740-1980, as amended from
time  to  time.  Pursuant  to  the  Israeli  Public  Health  Regulations,  such  authorization  generally  cannot  be  granted  unless,  among
other things, the relevant institutions ethics committee has provided its prior approval of the testing and that the trial complies
with  the  standards  set  forth  by  the  Declaration  of  Helsinki.  In  certain  circumstances,  such  as  in  the  cases  of  genetic  trials  or
special fertility trials, a written opinion provided by the Ministry of Health’s ethics committee is also required in order to receive
such  authorization.  The  Ministry  of  Health  has  provided  emergency  guidance  associated  with  COVID-19  in  March  2020  for
ongoing clinical trials, which we are complying with, and may issue additional guidance that may impact our ability to complete
our ongoing clinical trials of EB613 in Osteoporosis.

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The institutional ethics committee must, among other things, evaluate the anticipated benefits that are likely to be derived from
the project to determine if it justifies the risks and inconvenience to be inflicted on the participating human subjects, and it must
also ensure that adequate protection exists for the rights and safety of the participants as well as the accuracy of the information
gathered in the course of the clinical testing.

Other Healthcare Laws

Health care providers, physicians and third-party payers play a primary role in the recommendation and prescription of drug
products  that  are  granted  marketing  approval.  Arrangements  with  third-party  payers  and  customers  are  subject  to  broadly
applicable  fraud  and  abuse  and  other  health  care  laws  and  regulations.  In  the  United  States,  such  restrictions  under  applicable
federal and state healthcare laws and regulations, include the following:

•

•

•

•

•

•

•

the federal Anti-Kickback Statute prohibits, among other things, persons from knowingly and willfully soliciting, offering, receiving or providing
remuneration,  directly  or  indirectly,  in  cash  or  in  kind,  to  induce  or  reward  either  the  referral  of  an  individual  for,  or  the  purchase,  order  or
recommendation  of,  any  good  or  service,  for  which  payment  may  be  made,  in  whole  or  in  part,  under  a  federal  health  care  program  such  as
Medicare  and  Medicaid.  A  person  or  entity  does  not  need  to  have  actual  knowledge  of  the  federal  Anti-Kickback  Statute  or  specific  intent  to
violate it to have committed a violation; in addition, the government may assert that a claim including items or services resulting from a violation
of the federal Anti-Kickback Statute constitutes a false or fraudulent claim for purposes of the False Claims Act;

the federal False Claims Act imposes civil penalties, and provides for 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 or making a false
statement to avoid, decrease or conceal an obligation to pay money to the federal government;

HIPAA imposes criminal and civil liability for executing a scheme to defraud any health care benefit program or making false statements relating
to health care matters. 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 to have committed a violation;

the federal false statements statute prohibits 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 health care benefits, items or services;

the federal transparency requirements under the ACA require certain manufacturers of drugs, devices, biologics and medical supplies to report to
the Department of Health and Human Services information related to payments and other transfers of value to physicians and teaching hospitals
and the ownership and investment interests of such physicians and their immediate family members;

HIPAA, as amended by the Health Information Technology for Economic and Clinical Health Act, which governs the conduct of certain electronic
healthcare transactions and protects the security and privacy of protected health information;

the Physician Payments Sunshine Act, created under the ACA, and its implementing regulations, which requires specified manufacturers of drugs,
devices, biologics and medical supplies for which payment is available under Medicare, Medicaid or the Children’s Health Insurance Program,
with specific exceptions, to report annually to the Centers for Medicare & Medicaid Services, or CMS, information related to payments or other
“transfers of value” made to physicians. All such reported information is publicly available;

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•

•

analogous  state  and  non-U.S.  laws  and  regulations,  such  as  state  anti-kickback  and  false  claims  laws  which  may  apply  to  items  or  services
reimbursed by any payer, including commercial insurers; state laws that require pharmaceutical companies to comply with the industry’s voluntary
compliance guidelines and the applicable compliance guidance promulgated by the federal government or otherwise restrict payments that may be
made  to  healthcare  providers  and  other  potential  referral  sources;  state  laws  that  require  pharmaceutical  manufacturers  to  report  information
related to payments and other transfers of value 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 may not
have the same effect, thus complicating compliance efforts; and

regulation by the Centers for Medicare and Medicaid Services and enforcement by the U.S. Department of Health and Human Services (Office of
Inspector General) or the U.S. Department of Justice.

Because of the breadth of these laws and the narrowness of the statutory exceptions and safe harbors available, it is possible
that some of our future business activities could be subject to challenge under one or more of such laws. Efforts to ensure that our
business  arrangements  with  third  parties  will  comply  with  applicable  laws  and  regulations  will  involve  substantial  costs.  It  is
possible that governmental authorities will conclude that our business practices may not comply with current or future statutes,
regulations or case law involving applicable fraud and abuse or other health care laws and regulations. If our operations are found
to  be  in  violation  of  any  of  these  laws  or  any  other  governmental  regulations  that  may  apply  to  us,  we  may  be  subject  to
significant civil, criminal and administrative penalties, damages, fines, exclusion from government funded health care programs,
such as Medicare and Medicaid, and the curtailment or restructuring of our operations. If any of the physicians or other providers
or entities with whom we expect to do business are found to be not in compliance with applicable laws, they may be subject to
criminal, civil or administrative sanctions, including exclusions from government funded health care programs.

Environmental, Health and Safety

We  are  further  subject  to  various  foreign,  national,  federal,  state  and  local  laws  and  regulations  relating  to  environmental,
health and safety matters, in a number of jurisdictions, governing, inter alia, (i) the use, storage, registration, handling, emission
and disposal of chemicals, waste materials and sewage; and (ii) chemical, air, water and ground contamination, air emissions and
the cleanup of contaminated sites, including any contamination that results from spills due to our failure to properly dispose of
chemicals,  waste  materials  and  sewage.  Our  operations  at  our  Jerusalem  research  and  development  facility  use  chemicals  and
produce  waste  materials  and  sewage.  Our  activities  require  permits  from  various  governmental  authorities  including,  local
municipal  authorities,  the  Ministry  of  Environmental  Protection  and  the  Ministry  of  Health.  The  Ministry  of  Environmental
Protection  and  the  Ministry  of  Health,  local  authorities  and  the  municipal  water  and  sewage  company  conduct  periodic
inspections in order to review and ensure our compliance with the various regulations.

Although we do not believe that we will be required to make material operating or capital expenditures in connection with
such laws and regulations, we may be required to incur significant costs to comply with these laws and regulations in the future,
and complying with these laws and regulations may result in a material adverse effect upon our business, financial condition and
results of operations. Further, our failure to comply with such laws and regulations could have a material adverse effect on our
business and reputation, result in an interruption or delay in the development or manufacture of our products, or increase the costs
for the development or manufacture of our products.

In addition, laws and regulations relating to environmental, health and safety matters are often subject to change. In the event
of any changes or new laws or regulations, we could be subject to new compliance measures or to penalties for activities which
were  previously  permitted.  For  instance,  Israeli  regulations  were  promulgated  in  2011  relating  to  the  discharge  of  industrial
sewage  into  the  sewer  system.  These  regulations  establish  new  and  potentially  significant  fees  for  discharging  forbidden  or
irregular sewage into the sewage system.

Pharmaceutical Pricing and Reimbursement

Significant  uncertainty  exists  as  to  the  coverage  and  reimbursement  status  of  any  drug  products  for  which  we  plan  to  seek
regulatory approval. Sales of any of our product candidates, if approved, will depend, in part, on the extent to which the costs of
the  products  will  be  covered  by  third-party  payors,  including  government  health  programs  such  as  Medicare  and  Medicaid,
commercial health insurers and managed care organizations. Concerns about drug pricing have been expressed by both members
of the United States Congress and the administration. The process for determining whether a payer will provide coverage for a
drug product may be separate from the process for setting the price or reimbursement rate that the payer will pay for the drug
product  once  coverage  is  approved.  Third-party  payers  may  limit  coverage  to  specific  drug  products  on  an  approved  list,  or
formulary, which might not include all of the approved drugs for a particular indication.

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In  order  to  secure  coverage  and  reimbursement  for  any  product  that  might  be  approved  for  sale,  we  may  need  to  conduct
expensive  pharmacoeconomic  studies  in  order  to  demonstrate  the  medical  necessity  and  cost-effectiveness  of  the  product,  in
addition to the costs required to obtain FDA, EMA or other comparable regulatory approvals. Our product candidates may not be
considered medically necessary or cost-effective. A payer’s decision to provide coverage for a drug product does not imply that
an adequate reimbursement rate will be approved. Third-party reimbursement may not be sufficient to enable us to maintain price
levels high enough to realize an appropriate return on our investment in product development.

The containment of healthcare costs has become a priority of governments, and the prices of drugs have been a focus in this
effort. Third-party payers are increasingly challenging the prices charged for medical products and services and examining the
medical necessity and cost effectiveness of medical products in addition to their safety and efficacy. If these third-party payors do
not consider our products to be cost-effective compared to other available therapies, they may not cover our products if approved
under their plans or, if they do, the level of payment may not be sufficient to allow us to sell our products at a profit. The U.S.
government,  state  legislatures  and  non-U.S.  governments  have  shown  significant  interest  in  implementing  cost  containment
programs to limit the growth of government-paid health care costs, including price controls, restrictions on reimbursement and
requirements for substitution of  generic  products  for  branded  prescription  drugs.  Adoption  of  such  controls  and  measures,  and
tightening of restrictive policies in jurisdictions with existing controls and measures, could limit payments for pharmaceuticals
such as the product candidates that we are developing and could adversely affect our net revenue and results.

Pricing and reimbursement schemes vary widely from country to country. Some countries provide that drug products may be
marketed only after a reimbursement price has been agreed. Some countries may require the completion of additional studies that
compare  the  cost-effectiveness  of  a  particular  product  candidate  to  currently  available  therapies.  The  conduct  of  such  studies
could  be  expensive  and  result  in  delays  in  our  commercializing  efforts.  The  European  Union  provides  options  for  its  member
states  to  restrict  the  range  of  drug  products  for  which  their  national  health  insurance  systems  provide  reimbursement  and  to
control the prices of medicinal products for human use. European Union member states may approve a specific price for a drug
product or may instead adopt a system of direct or indirect controls on the profitability of the company placing the drug product
on the market. Other member states allow companies to fix their own prices for drug products, but monitor and control company
profits. The downward pressure on health care costs in general, particularly prescription drugs, has become very intense. As a
result,  increasingly  high  barriers  are  being  erected  to  the  entry  of  new  products.  In  addition,  in  some  countries,  cross-border
imports from low-priced markets exert competitive pressure that may reduce pricing within a country. There can be no assurance
that any country that has price controls or reimbursement limitations for drug products will allow favorable reimbursement and
pricing arrangements for any of our products.

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

Health Care Reform

In the United States, there have been and continue to be a number of significant legislative initiatives to contain healthcare
costs. The ACA was enacted in the United States in March 2010 and contains provisions that may reduce the profitability of drug
products,  including,  for  example,  increased  rebates  for  drugs  subject  to  the  Medicaid  Drug  Rebate  Program,  extension  of
Medicaid rebates to Medicaid managed care plans, mandatory discounts for certain Medicare Part D beneficiaries and annual fees
based on pharmaceutical companies’ share of sales to federal health care programs.

In addition, other legislative changes have been proposed and adopted since the ACA was enacted. These changes included
aggregate reductions to Medicare payments to providers of  2%  per  fiscal  year,  effective  April  1,  2013  and,  due  to  subsequent
legislative amendments to the statute, will stay in effect through 2027, unless additional Congressional action is taken. In January
2013, the American Taxpayer Relief Act of 2012 was signed into law, which, among other things, 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. These new laws may result in additional reductions in Medicare and other healthcare funding, which could
have a material adverse effect on customers for our drugs, if approved, and, accordingly, our financial operations.

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There have been judicial and Congressional challenges to certain aspects of the ACA, as well as recent efforts by the Trump
administration to repeal and replace certain aspects of the ACA, and we expect such challenges to continue. Since January 2017,
President Trump has signed two Executive Orders and other directives designed to delay the implementation of certain provisions
of  the  ACA  or  otherwise  circumvent  some  of  the  requirements  for  health  insurance  mandated  by  the  ACA.  In  2017,  the  U.S.
Congress  enacted  the  2017  Tax  Act,  which  eliminated  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 that is commonly referred to as the
“individual  mandate.”  On  January  22,  2018,  President  Trump  signed  a  continuing  resolution  on  appropriations  for  fiscal  year
2018  that  delayed  the  implementation  of  certain  fees  mandated  by  the  ACA,  including  the  so-called  “Cadillac”  tax  on  certain
high cost employer-sponsored insurance plans and the annual fee imposed on certain health insurance providers based on market
share. The Bipartisan Budget Act of 2018, or the BBA, among other things, amends the ACA, effective January 1, 2019, to close
the  coverage  gap  in  most  Medicare  drug  plans.  In  July  2018,  CMS  published  a  final  rule  permitting  further  collections  and
payments to and from certain ACA qualified health plans and health insurance issuers under the ACA risk adjustment program in
response to the outcome of federal district court litigation, regarding the method CMS uses to determine this risk adjustment. On
December  14,  2018,  a  federal  judge  in  Texas  ruled  that  the  ACA  is  unconstitutional  in  its  entirety  because  the  “individual
mandate” was repealed by Congress as part of the 2017 Tax Act. While the judge, as well as the Trump administration and CMS,
have  stated  that  the  ruling  will  have  no  immediate  effect  pending  appeal  of  the  decision,  it  is  unclear  how  this  decision,
subsequent appeals, and other efforts to repeal and replace the ACA, will impact our business. On December 18, 2019, the Fifth
Circuit  Court  of  Appeals  upheld  the  lower  court’s  decision  that  the  ACA  was  unconstitutional.  On  March  2,  2020,  the  U.S.
Supreme Court granted certiorari to review the case, with an outcome expected in summer 2020.

Moreover, recently there has been heightened governmental scrutiny over the manner in which manufacturers set prices for
their commercial products. There have been several recent U.S. Congressional inquiries and proposed and enacted federal and
state  legislation  designed  to,  among  other  things,  bring  more  transparency  to  drug  pricing,  review  the  relationship  between
pricing  and  manufacturer  patient  programs,  reduce  the  cost  of  drugs  under  Medicare,  and  reform  government  program
reimbursement  methodologies  for  drugs.  The  Trump  administration’s  budget  proposal  for  fiscal  year  2019  contains  additional
drug price control measures  that  could  be  enacted  during  the 2019 budget process or in other future legislation, including, for
example, measures to permit Medicare Part D plans to negotiate the price of certain drugs under Medicare Part B, to allow some
states to negotiate drug prices under Medicaid and to eliminate cost sharing for generic drugs for low-income patients.

Additionally, the Trump administration released a “Blueprint” to lower drug prices and reduce out of pocket costs of drugs that
contains additional proposals to increase manufacturer competition, increase the negotiating power of certain federal healthcare
programs, incentivize manufacturers to lower the list price of their products and reduce the out of pocket costs of drug products
paid by consumers. On January 31, 2019, the HHS Office of Inspector General proposed modifications to federal Anti-Kickback
Statute safe harbors, which, among other things, may affect rebates paid by manufacturers to Medicare Part D plans, the purpose
of which is to further reduce the cost of drug products to consumers. In addition, CMS issued a final rule, effective on July 9,
2019,  that  requires  direct-to-consumer  advertisements  of  prescription  drugs  and  biological  products,  for  which  payment  is
available through or under Medicare or Medicaid, to include in the advertisement the Wholesale Acquisition Cost, or list price, of
that drug or biological product if it is equal to or greater than $35 for a monthly supply or usual course of treatment. Prescription
drugs and biological  products  that  are  in  violation  of  these  requirements  will  be included on a public list. Any adopted health
reform  measure  could  reduce  the  ultimate  demand  for  our  products,  if  approved,  or  put  pressure  on  our  product  pricing.
Individual states in the United States have also become increasingly active in passing legislation and implementing regulations
designed to control pharmaceutical product pricing, including price or patient reimbursement constraints, discounts, restrictions
on certain product access and marketing cost disclosure and transparency measures, and, in some cases, designed to encourage
importation  from  other  countries  and  bulk  purchasing.  In  addition,  regional  healthcare  authorities  and  individual  hospitals  are
increasingly using bidding procedures to determine what pharmaceutical products and which suppliers will be included in their
prescription drug and other healthcare programs. We expect that additional state and federal healthcare reform measures will be
adopted in the future.

We expect that additional state and federal healthcare reform measures, as well as legal changes by foreign governments, will
be adopted in the future, any of which could limit the amounts that governments will pay for healthcare products and services,
which could result in reduced demand for our product candidates or additional pricing pressures.

Legal Proceedings

We are not currently a party to any material legal proceedings. Emisphere has notified us that it believes that it is the exclusive
owner of certain U.S. and related foreign patents and patent applications we acquired from Oramed Ltd.; however, Emisphere has
not initiated a legal proceeding against us regarding its claim. The matter is still in its early stages. If Emisphere were to initiate a
legal proceeding, we would vigorously defend against such claim and believe that Emisphere’s notification is without merit. For
more  information  on  the  risks  related  to  Emisphere’s  claim,  see  “Item  3.D.–Risk  Factors—Risks  Related  to  Our  Intellectual
Property—We may become involved in proceedings to protect or enforce our proprietary rights, which could be expensive and

 
 
 
 
time consuming, and may ultimately be unsuccessful.”

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4.C.          Organizational Structure

We were formed as a company in the State of Israel on September 30, 2009.

Our corporate structure consists of Entera Bio Ltd. and Entera Bio, Inc., our wholly-owned U.S. subsidiary.

4.D.          Property, Plants and Equipment

Our facilities in Israel, which house our research and developments, clinical development, clinical operations, regulatory and
management functions are located in Jerusalem, Israel. Under a Lease Agreement with Unihead Biopark Ltd. as of December 31,
2019,  we  are  leasing  approximately  622  square  meters  of  office  and  laboratory  space  pursuant  to  a  lease  agreement  that  will
expire on June 30, 2023, with a one-time option for early termination by us on December 31, 2021, subject to a notice period of
six months.

Our corporate offices in the United States are located just outside of Boston in Wellesley, Massachusetts. We currently lease
approximately  1,390  square  feet  of  office  space  under  a  short-term  lease  that  expires  in  October  2020,  if  not  renewed  for
successive periods.

  We  believe  that  our  current  offices  and  laboratory  space  in  Israel,  and  our  corporate  headquarters  in  the  United  States  is
sufficient to meet our anticipated needs for the foreseeable future and is suitable for the conduct of our business. We believe that
suitable additional space would be available if required in the future on commercially reasonable terms.

ITEM 4A.       UNRESOLVED STAFF COMMENTS

None.

 ITEM 5.         OPERATING AND FINANCIAL REVIEW AND PROSPECTS

5.A.          Results of Operations

The  following  discussion  of  our  financial  condition  and  results  of  operations  should  be  read  in  conjunction  with  our
consolidated  financial  statements  and  the  related  notes  included  elsewhere  in  this  Annual  Report.  This  discussion  contains
forward-looking  statements  that  are  subject  to  known  and  unknown  risks  and  uncertainties.  Actual  results  and  the  timing  of
events may differ significantly from those expressed or implied in such forward-looking statements due to a number of factors,
including  those  set  forth  in  the  section  entitled  “Risk  Factors”  and  elsewhere  in  this  Annual  Report.  You  should  read  the
following discussion in conjunction with “Special Note Regarding Forward-Looking Statements” and “Risk Factors” included
elsewhere in this Annual Report. We have prepared our consolidated financial statements in accordance with IFRS as issued by
IASB.

Overview

We  are  a  clinical-stage  biopharmaceutical  company  focused  on  the  development  and  commercialization  of  orally  delivered
macromolecule therapeutics for use in areas with significant unmet medical need where adoption of injectable therapies is limited
due to cost, convenience and compliance challenges for patients. Our current strategy for our lead product candidates is to use our
technology to develop an oral formulation of human parathyroid hormone (1-34), or PTH, which has been approved in the United
States in injectable form for over a decade. Our lead oral PTH product candidates are EB613 for the treatment of osteoporosis
and  EB612  for  the  treatment  of  hypoparathyroidism.  In  both  of  these  indications,  the  leading  products  are  daily  injectable
formulations  of  PTH.  In  total,  more  than  180  healthy  volunteers  and  patients,  have  received  multiple  doses  of  various
formulations of our oral PTH (1-34).

We met with the Food and Drug Administration (FDA) in the fourth quarter of 2018 to discuss the development and regulatory
pathway  for  EB613  for  the  treatment  of  osteoporosis.  In  addition  to  discussing  various  aspects  of  the  nonclinical  and  clinical
development plan, the meeting focused on the use of the 505(b)(2) regulatory pathway and the use of BMD rather than fracture
incidence as the primary endpoint to support an NDA. Based on the FDA’s response, we believe that we may be able to use BMD
as  the  primary  efficacy  endpoint  for  a  Phase  3  trial  and  that  a  fracture  endpoint  trial  will  not  be  required.  In  July  2019,  we
initiated a Phase 2 multi-center dose-ranging trial of EB613 in approximately 160 osteoporosis patients, at 4 leading osteoporosis
centers  in  Israel.  This  trial,  which  includes  a  treatment  period  of  6  months,  is  being  conducted  to  evaluate  both  the  safety  of
EB613  and  to  identify  the  optimal  dose  that  we  will  select  to  advance  into  a  single  Phase  3  pivotal  trial.  In  this  trial,  we  are
evaluating, multiple bone markers, such as P1NP – a bone formation marker, CTX – a bone resorption marker, BMD, and various
additional  safety  endpoints.  Based  on  directives  from  the  Israeli  Ministry  of  Health  and  our  affiliated  medical  institutions
implemented in March 2020 due to COVID-19, we have temporarily suspended enrollment of new patients in our ongoing Phase

 
 
 
 
 
 
 
 
 
 
2  clinical trial. At this  time,  we  have  97  patients  currently  enrolled  in  this  trial.    As  of  March  23,  2020,  we  are  continuing  to
collect  patient  data  from  the  currently  enrolled  patients  in  this  trial  through  various  monitoring  means  established  by  the
regulatory authorities.

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In  parallel,  we  are  conducting  several  nonclinical  safety  assessment  studies  to  support  our  regulatory  filings,  including  a
planned Investigational New Drug Application, or IND, with the FDA to facilitate various IND-enabling trials, and subsequently,
to  enable  the  start  of  a  single  Phase  3  clinical  trial  in  approximately  600-700  osteoporosis  patients  using  sites  in,  the  United
States, Israel and other territories, subject to positive data from our ongoing Phase 2 trial of EB613, pending the determination of
the  impact  of  COVID-19  on  the  trial  enrollment  and  its  impact  on  such  data.  We  believe  that  the  study  design  to  achieve  the
BMD endpoint, as discussed with the FDA, will have a much smaller number of patients and be significantly shorter in duration
than  a  pathway  that  utilizes  a  placebo-controlled  bone  fracture  endpoint.  See  “Item  4.B.–Business  Overview—EB613  for
Osteoporosis.”

Our lead product candidate for hypoparathyroidism, EB612, is an oral formulation of PTH (1-34). We believe that EB612, if
approved, has the potential to become the standard of care for hypoparathyroidism. We have tested several formulations of our
oral  PTH  (1-34)  in  multiple  Phase  1  clinical  trials  to  test  different  manufacturing  technologies,  formulations,  administration
parameters and dosing regimens. These data led to a number of Phase 2 studies evaluating different formulations of EB612 in
hypoparathyroidism  patients  including  a  multicenter  Phase  2a  clinical  trial  of  EB612  in  hypoparathyroidism  patients.  The
endpoints  in  these  trials,  included  examination  of  the  PK/PD  levels  of  EB612,  as  well  as  serum  calcium,  serum  phosphate,
urinary calcium and urinary phosphate. In these trials, EB612 was generally well tolerated and achieved the targeted blood levels
of  PTH,  serum  calcium,  serum  phosphate,  and  the  hormonal  metabolite  of  vitamin  D  (1,25-  dihydroxyvitamin  D).  See  “Item
4.B.–Business Overview— EB612 for Hypoparathyroidism.”

In addition, we intend to use our technology as a platform for the oral delivery of other protein and large molecule therapeutics
as well as novel therapeutics. For example, in the fourth quarter of 2018, we signed a license agreement with Amgen and may
sign  additional  licensing  or  collaboration  agreements  in  the  future.  We  intend  to  utilize  future  funds,  as  available,  to  advance
EB613  and  EB612  through  clinical  development  and  ultimately  towards  regulatory  approval.  To  date,  we  have  funded  our
operations  through  our  IPO,  private  placements  of  our  ordinary  shares  and  preferred  shares,  warrants,  convertible  debts,
government grants and through revenues generated from research collaboration and our license agreement with Amgen. We have
no  products  that  have  received  regulatory  approval  and  have  never  generated  revenue  from  sales  of  any  product.  Since  our
inception, we have raised a total of $56.9 million, including $14.3 million in our December 2019 private placement, $11.2 in our
IPO in 2018 and $31.3 in funding from grants, private placements of Ordinary Shares, preferred shares and debt prior to our IPO.

Since inception, we have incurred significant losses. For the years ended December 31, 2017, 2018 and 2019, our operating
losses were $11.3 million, $10.9 million and $11.5 million, respectively and we expect to continue to incur significant expenses
and losses for the next several years. As of December 31, 2019, we had an accumulated deficit of $62.9 million. Our losses may
fluctuate significantly from quarter to quarter and year to year, depending on the timing of our clinical trials, our expenditures on
any  other  research  and  development  activities,  the  receipt  of  government  grants  and  payments  under  the  collaboration  with
Amgen or any future collaborations into which we may enter.

As a result of our recurring losses from operations, negative cash flows and lack of liquidity, management is of the opinion
that  there  is  substantial  doubt  as  to  the  Company's  ability  to  continue  as  a  going  concern.  Our  independent  registered  public
accounting  firm  included  an  explanatory  paragraph  in  its  report  on  our  financial  statements  as  of,  and  for  the  year  ended,
December 31, 2019, expressing the existence of substantial doubt about our ability to continue as a going concern. The audited
consolidated financial statements included herein have been prepared assuming that we will continue as a going concern and do
not include adjustments that might result from the outcome of this uncertainty. If we are unable to raise the requisite funds, we
will  need  to  curtail  or  cease  operations.  See  “Item  3.D.–Risk  Factors—Risks  Related  to  Our  Financial  Position  and  Need  for
Additional Capital.”

As of March 15, 2020, we had cash and cash equivalents of $13.7 million. In order to fund further operations, we will need to
raise  additional  capital.  We  may  raise  these  funds  through  private  and/or  public  equity  offerings,  debt  financings,  government
grants, strategic collaborations and licensing arrangements. Additional financing may not be available when we need it or may
not be available on terms that are favorable to us.

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As of March 15, 2020, we had 21 employees and five consultants who provide consulting services to us on a part-time basis.

Our operations are located in Jerusalem, Israel and in the United States, just outside of Boston in Wellesley Massachusetts.

Patent Transfer, Licensing Agreements and Grant Funding

Oramed Patent Transfer Agreement

In  2011,  we  entered  into  a  patent  transfer  agreement  with  Oramed,  or  the  Patent  Transfer  Agreement,  pursuant  to  which
Oramed  assigned  to  us  all  of  its  rights,  title  and  interest  in  the  patent  rights  Oramed  licensed  to  us  when  we  were  originally
capitalized, subject to a worldwide, royalty-free, exclusive, irrevocable, perpetual and sub-licensable license granted to Oramed
under the assigned patent rights to develop, manufacture and commercialize products or otherwise exploit such patent rights in
the fields of diabetes and influenza. Additionally, we agreed not to engage, directly or indirectly, in any activities in the fields of
diabetes and influenza. Under the terms of the Patent Transfer Agreement, we agreed to pay Oramed royalties equal to 3% of our
net revenues generated, directly or indirectly, from exploitation of the assigned patent rights, including the sale, lease or transfer
of the assigned patent rights or sales of products or services covered by the assigned patent rights. See “Item 4.B.— Business 
Overview—Patent Transfer, Licensing Agreements and Grant Funding—Oramed Patent Transfer Agreement.”

Amgen Research Collaboration and License Agreement

On  December  10,  2018,  we  entered  into  a  research  collaboration  and  license  agreement  with  Amgen,  or  the  Amgen
Agreement in inflammatory disease and other serious illnesses. Pursuant to the Amgen Agreement, we and Amgen will use our
proprietary  drug  delivery  platform  to  develop  oral  formulations  for  one  preclinical  large  molecule  program  that  Amgen  has
selected. In exchange for entering into the agreement, Amgen paid us a non-refundable and non-creditable initial access fee of
$725,000 in the first quarter of 2019, of which $500,000 was attributed to the right to use the intellectual property and $225,000
was attributed to the pre-clinical R&D services that we are obligated to perform under the Amgen Agreement. Thus far during
our collaboration, Amgen has paid $503,000 for pre-clinical R&D services performed by us and will pay an additional $225,000
upon completion of services in the second year of the collaboration, In addition, under the Amgen Agreement, Amgen reimburses
us for additional expenses that we incur for any work we do under the collaboration.

 Amgen also has options, limited in time, to select up to two additional programs to include in the collaboration. Amgen is
responsible for the clinical development, regulatory approval, manufacturing and worldwide commercialization of the programs.
Pursuant  to  the  terms  of  the  Amgen  Agreement,  Amgen  is  required  to  make  aggregate  payments  of  up  to  $270  million  upon
achievement  of  various  clinical  and  commercial  milestones  or  its  exercise  of  options  to  select  the  additional  two  programs  to
include in the collaboration. In addition, Amgen is required to make tiered royalty payments ranging from the low to mid-single
digits based on the level of Amgen’s net sales of the applicable products covered by the Amgen Agreement. Amgen’s obligation
to pay royalties with respect to a product in a particular country commences upon the first commercial sale of such product in
such country and expires on a country-by-country and product-by-product basis on the later of (a) the date on which the sale of
the product is no longer covered by a valid claim of a patent licensed to Amgen under the Amgen Agreement, and (b) the tenth
anniversary of the first commercial sale of such product in such country.

Under  the  Amgen  Agreement,  we  granted  Amgen  an  exclusive,  worldwide,  sub-licensable  license  under  certain  of  our
intellectual property relating to our drug delivery technology to develop, manufacture and commercialize the applicable products.
We will retain all intellectual property rights to our drug delivery technology, Amgen will retain all rights to its large molecules
and  any  subsequent  improvements,  and  ownership  of  certain  intellectual  property  developed  through  the  performance  of  the
collaboration is to be determined by U.S. patent law. Each party is responsible for the filing and prosecution of patents relating to
its owned developments and, with respect to any jointly-owned developments, we are responsible for the filing and prosecution
of patents solely claiming improvements to our drug delivery technology and Amgen is responsible for the filing and prosecution
of  any  other  jointly-owned  developments.  Amgen  has  the  primary  right  to  enforce  any  such  patents  against  third-party
infringement with respect to a product that has the same mechanism of action as one of the collaboration programs, subject to
involvement by us in certain circumstances.

During  certain  periods  covered  by  the  Amgen  Agreement,  we  may  not  alone,  or  with  a  third  party,  research,  develop,
manufacture  or  commercialize  certain  products  that  interact  with  the  targets  of  the  applicable  collaboration  programs.  The
collaboration is governed by a joint research committee, or JRC, made up of equal representatives of us and Amgen. The JRC
may establish additional subcommittees to oversee particular projects  or  activities.  Subject  to  certain  limitations,  if  the  JRC  is
unable  to  make  a  decision  by  consensus,  the  disagreement  is  to  be  resolved  through  escalation  to  specified  senior  executive
officers of the parties, although Amgen has the final decision-making ability with respect to certain pre-defined issues.

98

 
 
 
 
 
 
The term of the Amgen Agreement commenced on December 10, 2018, and unless earlier terminated, shall continue in full
force and effect, on a product-by-product basis, until expiration of the last-to-expire royalty term with respect to such product. At
any  point  in  the  research,  development  or  commercialization  process,  subject  to  certain  conditions,  Amgen  can  terminate  the
Amgen Agreement in its entirety or with respect to a specific development program. Both parties can terminate the agreement for
a material breach by the other party that goes uncured, subject to a 90-day notice period.

The Israeli Innovation Authority Grant (formerly: The Office of the Chief Scientist)

We  have  received  grants  of  approximately  $0.5  million  from  the  IIA  to  partially  fund  our  research  and  development.  The
grants  are  subject  to  certain  requirements  and  restrictions  under  the  Israeli  Encouragement  of  Research,  Development  and
Technological Innovation in Industry Law 5477-1984, or the Research Law. In general, until the grants are repaid with interest,
royalties  are  payable  to  the  Israeli  government  in  the  amount  of  3%  on  revenues  derived  from  sales  of  products  or  services
developed in whole or in part using the IIA grants, including EB613, EB612 and any other oral PTH product candidates we may
develop. The royalty rate may increase to 5%, with respect to approved applications filed following any year in which we achieve
sales of over $70 million.

The amount that must be repaid may be increased to three times the amount of the grant received, and the rate of royalties may
be  accelerated,  if  manufacturing  of  the  products  developed  with  the  grant  money  is  transferred  outside  of  the  State  of  Israel.
Moreover, a payment of up to 600% of the grant received may be required upon the transfer of any IIA-funded know-how to a
non-Israeli  entity.  We  signed  a  contract  with  a  U.K.-based  contract  manufacturing  organization  (See  “Item  4.B.–Business 
overview—Manufacturing”), to produce and supply pills for trials performed worldwide. We believe that, because production is
not being done for commercial purposes, the entry into the production agreement in the U.K. will not affect the royalty rates to be
paid to the IIA. Should it turn out that this position is not acceptable to the IIA, the maximum royalties to be paid to the IIA will
be  approximately  $1.5  million,  which  is  three  times  the  amount  of  the  original  grant.  Following  the  signing  of  the  Amgen
Agreement, we are required to pay 5.38% of each payment by Amgen and up to 600% of the grant received. In February 2019,
we paid to the IIA $27,000 related to the Amgen Agreement.

In addition to paying any royalties due, we must abide by other restrictions associated with receiving such grants under the
Research Law that continue to apply following repayment to the IIA. See “Item 4.B.–Business Overview—The Israeli Innovation
Authority Grant.”

Financial Overview

Revenue

To date, we have not generated any revenue from sales of our products and we do not expect to receive any revenue from any

product candidates that we develop unless and until we obtain regulatory approval and successfully commercialize our products.

On  December  10,  2018,  we  entered  into  the  Amgen  Agreement  in  inflammatory  disease  and  other  serious  illnesses.  As  of
December 31, 2019, we received a non-refundable and non-creditable initial access payment of $725,000 from Amgen, of which
$500,000 related to a license fee and the remaining $225,000 related to the research and development services we provided to
Amgen in the first year  of  the  Amgen  Agreement.  On January  24,  2020,  we  received  $278,000  from  Amgen  for  research  and
development services to be provided in 2020, the second-year of the Amgen Agreement and we are eligible to receive in the first
quarter of 2021 an additional $225,000 upon completion of the research and development services we provide in 2020.

Revenues including revenues under the Amgen Agreement are recognized according to IFRS 15 – “Revenues from Contracts

with Customers.”

In  determining  the  appropriate  amount  of  revenue  to  be  recognized  as  we  fulfill  our  obligations  under  our  agreement,  we

perform the following steps:

1.

Identification of the contract, or contracts, with a customer.

2.

Identification of the performance obligations in the contract.

3. Determination of the transaction price.

4. Allocation of the transaction price to the performance obligations in the contract.

5. Recognition of revenue.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
99

We  identified  two  distinct  performance  obligations  in  Amgen  Agreement:  a  license  to  use  our  proprietary  drug  delivery
platform and preclinical R&D services. The preclinical R&D services include discovery and certain preclinical activities related
to the programs selected by Amgen.

We  determined  the  license  to  our  intellectual  property  to  be  a  right  to  use  that  has  significant  standalone  functionality
separately  from  the  preclinical  services,  since  we  are  not  required  to  continue  to  support,  develop  or  maintain  the  intellectual
property  transferred  and  will  not  undertake  any  activities  to  change  the  standalone  functionality  of  the  intellectual  property.
Therefore, the license to the intellectual property is a distinct performance obligation, and as such, we recognized the revenues
related to this performance obligation in December 2018 at the point in time that control of the license was transferred to Amgen.
We evaluated the selling price of the first-year preclinical services at $225,000, and the right to use the intellectual property at
$500,000.

Revenues  attributed  to  the  preclinical  R&D  services  are  recognized  during  the  period  the  pre-clinical  R&D  services  are

provided according to the input model method on a cost-to-cost basis

Under  IFRS  15,  the  consideration  that  we  would  be  entitled  to  upon  the  achievement  of  contractual  milestones,  which  are
contingent upon the occurrence of future events of development and commercial progress, are a form of variable consideration.
When assessing the portion, if any, of such milestone-related consideration to be included in the transaction price, we first assess
the most likely outcome for each milestone, and exclude the consideration related to milestones of which the occurrence is not
considered  the  most  likely  outcome.  We  then  evaluate  if  any  of  the  variable  consideration  determined  in  the  first  step  is
constrained. Variable consideration is included in the transaction price if, in our judgment, it is probable that a significant future
reversal  of  cumulative  revenue  under  the  contract  will  not  occur.  Estimates  of  variable  consideration  and  determination  of
whether to include estimated amounts in the transaction price are based largely on an assessment of our anticipated performance
and  all  information  (historical,  current  and  forecasted)  that  is  reasonably  available.  We  did  not  recognize  any  revenues  from
milestone payments.

Under  IFRS-15,  an  entity  should  recognize  revenue  for  a  sales-based  or  usage-based  royalty  promised  in  exchange  for  a

license of intellectual property only when (or as) the later of the following events occurs:

•

•

The subsequent sale or usage occurs; and

The  performance  obligation  to  which  some  or  all  of  the  sales-based  or  usage-based  royalty  has  been  allocated  has  been  satisfied  (or  partially
satisfied).

We did not recognize any revenues from royalties since royalties are payable based on future commercial sales, as defined in

the Amgen Agreement and there were no commercial sales as of the date of the financial statements

As of the years ended December 31, 2019 and 2018, we recognized revenues from the Amgen agreement in the total amount

of $236,000 and $500,000, respectively.

Research and Development Expenses

Research and development expenses consist of costs incurred for the development of our drug delivery technology and our

product candidates. Those expenses include:

•

•

•

•

•

•

employee-related  expenses,  including  salaries,  bonuses  and  share-based  compensation  expenses  for  employees  and  service  providers  in  the
research and development function;

expenses incurred in operating our laboratories including our small-scale manufacturing facility;

expenses incurred under agreements with CROs, and investigative sites that conduct our clinical trials;

expenses related to outsourced and contracted services, such as external laboratories, consulting and advisory services;

supply, development and manufacturing costs relating to clinical trial materials; and

other costs associated with pre-clinical and clinical activities.

Research  and  development  activities  are  the  primary  focus  of  our  business.  Product  candidates  in  later  stages  of  clinical
development generally have higher development costs than those in earlier stages of clinical development, primarily due to the
increased  size  and  duration  of  later-stage  clinical  trials.  We  expect  that  our  research  and  development  expenses  will  increase
significantly in future periods as we advance EB613 and EB612 into later stages of clinical development and invest in additional
preclinical candidates.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
100

 
Research  expenses  are  generally  recognized  as  incurred.  An  intangible  asset  arising  from  the  development  of  our  product
candidates is recognized if certain capitalization conditions are met. During the years ended December 31, 2017, 2018 and 2019,
we did not capitalize any development costs.

Our research and development expenses may vary substantially from period to period based on the timing of our research and
development activities, including due to the timing of initiation of clinical trials and the enrollment of patients in clinical trials.
For the years ended December 31, 2017, 2018 and 2019, our research and development expenses were $2.8 million, $8.5 million
and $7.2 million, respectively. Research and development expenses for the years ended December 31, 2017, 2018 and 2019 were
primarily for the development of EB613 and EB612. The successful development of our product candidates is highly uncertain.
At this time we cannot reasonably estimate the nature, timing and estimated costs of the efforts that will be necessary to complete
the development of, or the period, if any, in which material net cash inflows may commence from, any of our product candidates.
This is due to numerous risks and uncertainties associated with developing drugs, including:

•

•

•

•

•

•

the uncertainty of the scope, rate of progress, results and cost of our clinical trials, nonclinical testing and other related activities;

the cost of manufacturing clinical supplies and establishing commercial supplies of our product candidates and any products that we may develop;

the number and characteristics of product candidates that we pursue;

the cost, timing and outcomes of regulatory approvals;

the cost and timing of establishing any sales, marketing, and distribution capabilities; and

the terms and timing of any collaborative, licensing and other arrangements that we may establish, including any milestone and royalty payments
thereunder.

A change in the outcome of any of these variables with respect to the development of EB613, EB612 or any other product
candidate that we may develop could mean a significant change in the costs and timing associated with the development of such
product candidate. For example, if the FDA or other regulatory authority were to require us to conduct preclinical and/or clinical
studies beyond those which we currently anticipate will be required for the completion of clinical development, if we experience
significant  delays  in  enrollment  in  any  clinical  trials  or  if  we  encounter  difficulties  in  manufacturing  our  clinical  supplies,  we
could be required to expend significant additional financial resources and time on the completion of the clinical development.

General and Administrative Expenses

General and administrative expenses consist principally of salaries and related costs for directors and personnel in executive
and  finance  functions,  such  as  salaries,  benefits  and  share-based  compensation.  Other  general  and  administrative  expenses
include D&O insurance and other insurance, communication expenses, professional fees for legal and accounting services, patent
counseling and portfolio maintenance and business development expenses.

During 2017 and 2018, our general and administrative expenses increased in connection with becoming a public company and
maintaining compliance with Nasdaq and SEC rules and regulations, higher insurance, legal, accounting, transfer agent, printing
and director’s fees, as well as the addition of headcount to support compliance.

We expect that our general and administrative expenses will continue to increase in the future as we increase our headcount
and expand our administrative function to support our operations. In addition, if we lose our status as a foreign private issuer, we
will  be  subject  to  additional  SEC  reporting  requirements  that  will  likely  result  in  additional  costs,  see  “Risk  Factors—Risks
Related to Our Ordinary Shares, and IPO Warrants.”

Financial Income Financial income was comprised mainly of gains resulting from the re-measurement of equity linked
instruments that were liability classified and measured at fair value through profit and loss.

In 2018, we recorded adjustments to the estimated fair value of the convertible loans, preferred shares, warrants to issue
preferred shares and shares until each were converted into our Ordinary Shares or IPO Warrants and options to purchase our
Ordinary Shares as part of our initial public offering. Subsequent to our IPO we stopped recording any related periodic fair value
adjustments with regard to these components. The IPO Warrants issued in the initial public offering and the Investor Warrants (as
defined below in Item 10.C “Material Contracts—Investor Warrants) issued in our December 2019 private placement were
classified as a financial liability since their exercise price and number of shares issuable upon exercise of each Investor Warrant
are subject to certain adjustments as described in the underlying warrant agreements. In 2019, changes in the fair value of the IPO
Warrants and the Investor Warrants resulted in net financial income in our consolidated statement of comprehensive loss. We will
continue to record fair value adjustments on these IPO Warrants until they expire, are repurchased by us or exercised and
converted into our Ordinary Shares.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
101

 
Upon  the  consummation  of  our  IPO,  we  adjusted  our  convertible  loan  liability,  preferred  shares  and  our  warrants  to  issue
preferred shares to their fair value, evaluated based on the quoted closing price of our Ordinary Shares on Nasdaq. We recorded
additional financial expenses from the revaluation of our convertible loan liability, preferred shares and warrants. Under the terms
of  the  applicable  agreements  and  pursuant  to  certain  IPO  transactions,  the  convertible  loans  and  preferred  shares  were
automatically converted  into  our  Ordinary  Shares,  and  the  warrants  to  purchase preferred shares were automatically converted
into  warrants  to  purchase  Ordinary  Shares.  The  fair  value  of  the  IPO  Warrants  as  of  the  IPO  date,  July  2,  2018  and  as  of
December 31, 2018 was based on quoted price per warrant on Nasdaq as of the respective date.

Other financial expenses are comprised mainly of interest income and exchange rate differences of certain currencies against

our Functional Currency.

Taxes on Income

Entera  Bio  Ltd.  has  not  generated  taxable  income  since  our  inception,  and  as  of  December  31,  2019  had  carry-forward  tax
losses  of  $31  million.  We  anticipate  that  we  will  be  able  to  carry  forward  these  tax  losses  indefinitely  to  future  tax  years.
Accordingly, we do not expect to pay taxes in Israel until we have taxable income after the full utilization of our carryforward tax
losses.

As of December 31, 2019, Entera Bio Inc. has no carry forward tax losses.

We  have  not  created  deferred  tax  assets  on  our  tax  loss  carryforwards  because  their  utilization  is  not  expected  in  the
foreseeable future. We recognize deferred tax assets on losses for tax purposes carried forward to subsequent years if utilization
of the related tax benefit against a future taxable income is probable.

Critical Accounting Policies and Estimates

We describe our significant accounting policies more fully in Note 2 to our audited consolidated financial statements included
elsewhere  in  this  Annual  Report.  We  believe  that  the  accounting  policies  below  are  critical  in  order  to  fully  understand  and
evaluate our financial condition and results of operations. The preparation of our consolidated financial statements requires us to
make estimates and assumptions that impact the reported amounts of assets, liabilities, revenues and expenses and the disclosure
of  contingent  assets  and  liabilities  in  our  consolidated  financial  statements  and  accompanying  notes.  The  most  significant
estimates in our consolidated financial statements relate to the valuation of equity awards, warrant liability and the recoverability
of deferred tax assets. We evaluate our estimates and assumptions on an ongoing basis and base such estimates and assumptions
on historical experience – when available – and on various factors – including expectations of future events – that we believe to
be  reasonable  under  the  circumstances.  The  resulting  accounting  estimates  will,  by  definition,  seldom  equal  the  related  actual
results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of
assets and liabilities within the next financial year are discussed below.

Revenue Recognition

With respect to the Amgen Agreement, we used our judgement to identify our deliverables in the agreement and whether the
deliverables are distinct performance obligation. In addition, we use our judgement to determine the allocation of the transaction
price between our identified distinct performance obligations. We also used significant judgment in order to determine the R&D
services period. For a description of our revenue recognition policy see “Note 2—Summary of Significant Accounting Policies—
P.  Revenue  Recognition”  of  our  audited  consolidated  financial  statements  for  the  year  ended  December  31,  2019,  included
elsewhere in this Annual Report.

Share-Based Compensation

In 2013 and in 2018, we adopted share-based compensation plans for employees, directors and service providers. Our share-
based compensation plan adopted in 2013 governs the issuance of equity incentive awards prior to our initial public offering, and
the share-based compensation plan adopted in 2018 governs the issuance of equity incentive awards from and after the closing of
our initial public offering. As part of the plans, we grant employees, directors and service providers, from time to time and at our
discretion,  options  to  purchase  our  Ordinary  Shares.  The  fair  value  of  the  services  received  in  exchange  for  the  grant  of  the
options is recognized as an expense in our statements of comprehensive loss with a corresponding adjustment to equity in our
statements  of  financial  position.  The  total  amount  is  recognized  as  an  expense  ratably  over  the  service  period  of  the  options,
which is the period during which all vesting conditions are expected to be met.

102

 
 
 
 
 
 
 
 
 
 
 
 
We  estimate  the  fair  value  of  our  share-based  compensation  to  employees,  directors  and  service  providers  using  the  Black-
Scholes option pricing model, which requires the input of highly subjective assumptions, including (a) the expected volatility of
our shares, (b) the expected term of the award, (c) the risk-free interest rate, (d) expected dividends and (e) the fair value of our
Ordinary Shares at the date of grant. Due to the lack of a public market for the trading of our shares prior to the initial public
offering and a lack of company-specific historical and implied volatility data, we have based our estimate of expected volatility
on  the  historic  volatility  of  comparable  companies  that  are  publicly  traded.  We  will  continue  to  apply  this  process  until  a
sufficient amount of historical information regarding the volatility of our own share price becomes available.

For  options  granted  in  2018,  prior  to  the  IPO,  the  fair  value  per  Ordinary  Share  used  in  the  Black-Scholes  option  pricing
model  was  evaluated  using  a  hybrid  model  that  uses  an  option  pricing  model  within  each  applicable  exit  scenario  of  our
company. These valuations are highly subjective.

For  the  purpose  of  determining  our  enterprise  value,  prior  to  our  IPO,  we  used  the  discounted  cash  flow,  or  DCF,  method.
Under the DCF method, our projected after-tax cash flows were discounted back to present value, using the discount rate. The
discount rate, known as the weighted average cost of capital, or WACC, accounts for the time value of money and the appropriate
degree of risk inherent in our business. The DCF method requires significant assumptions, in particular, regarding our projected
cash flows and the discount rate applicable to our business.

Following the IPO, the fair value of our Ordinary Shares and IPO Warrants is determined based on the closing price of our

Ordinary Shares and IPO Warrants on Nasdaq.

We are also required to estimate forfeitures at the time of grant, and we revise those estimates in subsequent periods if actual
forfeitures  differ  from  the  estimates.  Vesting  conditions  are  included  in  assumptions  about  the  number  of  options  that  are
expected to vest. At the end of each reporting period, we revise our estimates of the number of options that are expected to vest
based on the nonmarket vesting conditions. We recognize the impact of the revision to original estimates, if any, in profit or loss,
with a corresponding adjustment to equity.

The following table summarizes the allocation of our share-based compensation expense:

Research and development
General and administrative
Total

2019

 $

 $

701 
782 
1,483 

Year ended
December 31,
2018 (1)
(in thousands)
1,333 
 $
 $
(100)   
 $
1,233 

 $

2017

323 
4,562 
4,885 

(1) The resignation of Mr. Beshar, the previous Chairman of our board of directors took effect on June 27, 2018. According to Mr. Beshar's options
terms, options which had yet to fully vest were forfeited, therefore 453,050 options forfeited and were recognized in the consolidated statement of
comprehensive loss as a reverse of expense under the General and administrative line item in the amount of $1.3 million.

Fair Value of Financial Liabilities Through Profit or Loss

Prior to our IPO, the Series A preferred shares and warrants to purchase Series A preferred shares, Series B preferred shares,
Series B-1 preferred shares, warrants to purchase Series B preferred shares and liability to issue preferred shares and warrants
were  classified  as  financial  liabilities  because  of  the  liquidation  preference  rights  and  conversion  rights  associated  with  the
preferred shares and were measured at fair value through profit or loss at each balance sheet date. To determine the fair value of
the convertible loans, preferred shares, and warrants, we used our judgment to select a variety of methods and made assumptions
that  were mainly based  on market  conditions  existing  at  the  end  of  each  reporting  period  prior  to  the  IPO.  The  estimated  fair
value of these liabilities might have been different if we had used different estimates and assumptions.

To determine the fair value of the convertible loans, which was a valuation that was not based on observable market data, or a
level 3 valuation, the debt component was evaluated based on the discounting of future payments of the debt. The convertible
components of the loans (the option to convert the principal amount of the loans and accrued interest into our Ordinary Shares,
subject to adjustment), were evaluated based on a combination of the probability weighted expected return method and the back
solve option pricing method model.

To determine the fair value of the preferred shares, warrants to purchase Series A preferred shares and warrants to purchase
Series B preferred shares and Series B-1 preferred shares, we prepared a valuation of the fair value of each of these components.
The components were evaluated using a combination of the probability weighted expected return method and a back solve option
pricing method model.

 
 
 
 
 
 
 
 
 
   
   
 
 
 
  
  
 
 
 
 
 
 
103

As  of  December  31,  2019  and  2018,  there  were  no  convertible  loans,  preferred  shares  and  warrants  to  preferred  shares
outstanding.  The  convertible  loans,  preferred  shares  and  warrants  to  preferred  shares  were  converted  into  Ordinary  Shares  or
warrants to purchase Ordinary Shares of the Company upon the closing of the Company’s IPO in July 2018.

The  fair  value  of  our  IPO  Warrants  at  December  31,  2019  and  2018,  is  based  on  the  quoted  price  on  Nasdaq  (Level  1

valuation) as of the respective date.

The  fair  value  of  the  Investor  Warrants,  which  is  a  valuation  that  is  not  based  on  observable  market  data,  or  a  level  3

valuation, was determined based on the on the Monte-Carlo pricing model as of the issuance date and as of December 31, 2019.

The following parameters were used:

Price per share*
Volatility

Risk free rate
Probability for IPO/shares registration

 December
31, 2019
$1.84-$2.07      
62%-63%    
    1.63%-1.71%    

N/A

July 2,
2018
865
62%
N/A
-
100%

⁎

The price per share as of July 2, 2018 was based on the quoted price on Nasdaq prior to the share split.  

Results of Operations

Comparison of Years Ended December 31, 2019 and 2018

Year Ended
December 31, 

2019 

2018 

Increase (Decrease)
% 
$ 

Revenues
Cost of revenues
Operating expenses:

Research and development expenses, net
General and administrative expenses
Operating loss
Financial income, net

Net loss

Revenue

 $

 $

 $

(In thousands, except for percentage information)
236 
210 

(264)   
210 

500 

 $

 $

7,199 
4,281 
11,454 
(659)
10,795 

 $

 $

 $

8,518 
2,843 
10,861 

(557)   
 $

10,304 

(1,319)   
1,438 
593 
102 
491 

(53.0)
100 

(15.5)
(50.6)
5.5 
18.3 
4.7 

Revenues  for  the  year  ended  December  31,  2019  and  2018  were  $0.2  million  and  $0.5  million,  respectively.  In  2019,  our
revenues were attributable to R&D services provided to Amgen, whereas in 2018 revenues were attributable to the right to use
our  intellectual  property  granted  to  Amgen  pursuant  to  the  Amgen  Agreement.  For  the  accounting  treatment  see  above  “—
Financial  Overview—Critical  Accounting  Policies  and  Estimates—Revenue  Recognition.”  We  did  not  generate  any  revenues
prior to the signing of the Amgen Agreement.

104

 
 
 
   
 
 
 
   
 
   
 
     
 
   
     
 
 
 
 
   
 
 
 
   
   
   
 
 
 
 
  
  
  
  
  
  
    
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
 
 
Research and Development Expenses, Net

Research and development expenses for the year ended December 31, 2019 were $7.2 million, compared to $8.5 million for
the year ended December 31, 2018, a decrease of $1.3 million. The decrease was primarily due to a reduction of $1.4 million in
materials  and  production  costs  and  a  decrease  of  $0.6  million  in  share-based  compensation.  The  decline  in  materials  and
production costs was driven primarily by significant manufacturing activities in 2018 to support our clinical trials and related pre-
clinical activities that were not repeated in 2019. The decline in share-based compensation was due to the fact that there were no
significant  option  grants  to  R&D  personnel  in  2019.  These  decreases  were  partially  offset  by  an  increase  of  $0.6  million  in
consulting expenses and fees related to the preparation of our IND application and the initiation of the Phase 2 clinical trial of
EB613 as well as an increase of $0.2 million in depreciation and amortization expense due to IPR&D amortization commencing
in December 2018 and the implementation of IFRS 16, “leases” commencing January 1, 2019.

General and Administrative Expenses

General and administrative expenses for the year ended December 31, 2019 were $4.2 million, compared to $2.8 million for
the year ended December 31, 2018. The increase of $1.4 million was primarily due to increases of $0.9 million in compensation
related  expenses,  $0.3  million  in  directors’  fees  and  $0.2  million  in  insurance  costs.  The  increase  in  compensation-related
expenses was primarily due to the hiring of our new CEO in August 2019 and options granted during 2019 to our directors and
executive  officers,  whereas  in  2018  there  was  a  reverse  of  expense  due  to  options  forfeited.  The  increase  in  directors’  fees  in
2019 was generally due to hiring new directors after our IPO in 2018 and the increase of $0.2 million in insurance costs was due
to a significant increase in the cost of Directors and Officers insurance.

Financial Income (Expenses), Net

Financial income, net for the year ended December 31, 2019 was $0.7 million, compared to $0.6 million for the year ended
December  31,  2018.  Our  financial  income  is  comprised  mainly  of  gains  resulting  from  the  re-measurement  of  equity  linked
instruments that were liability classified and measured at fair value through profit and loss. Financial income, net for the year
ended  December  31,  2019  is  comprised  of  financial  income  of  $1.1  million  related  to  a  decrease  in  the  fair  value  of  the  IPO
Warrants, partially offset by financial expenses of $0.4 million due to the increase of the fair value of the Investor Warrants.

Financial income, net for the year ended December 31, 2018 resulted mainly from financial income of $0.4 million related to
the change in the fair value of convertible loans, preferred shares and warrants to purchase preferred shares and income of $0.1
million related to an increase in the fair value of the IPO Warrants.

For the assumptions used in the valuation of the convertible loans, preferred shares components and warrants see above “—

Financial Overview—Critical Accounting Policies and Estimate—Fair Value of Financial Liabilities Through Profit or Loss.”

A  discussion  with  respect  to  a  comparison  of  the  results  of  operations  of  2018  and  2017  is  contained  under  “Item  5.A.–

Results of Operations” our Annual Report on Form 20-F (File No. 001-38556) filed with the SEC on March 28, 2019.

5.B.          Liquidity and Capital Resources

Since inception, we have incurred significant losses. As a result of our recurring losses from operations, negative cash flows
and lack of liquidity, our independent registered public accounting firm included an explanatory paragraph in its report on our
financial statements as of, and for the year ended, December 31, 2019, expressing the existence of substantial doubt about our
ability to continue as a going concern. For the years ended December 31, 2017, 2018 and 2019, our operating losses were $11.3
million, $10.9 million and $11.5 million, respectively. We expect to continue to incur significant expenses and losses for the next
several  years  as  we  advance  our  products  through  development  and  provide  administrative  support  for  our  operations.  As  of
December 31, 2019, we had an accumulated deficit of $62.9 million. Since our inception and through December 31, 2019, we
have  raised  a  total  of   $56.9  million,  including  $14.3  million  from  our  Private  Placement  in  December  2019  (of  which  $0.8
million were received in February 2020 as part of a separate closing with our shareholder D.N.A Biomedical), $11.2 million from
our initial public offering and $31.3 million from sales of our Ordinary Shares, preferred shares, warrants, convertible loans and
grants from IIA prior to our initial public offering. In addition, we have received $1.0 million under the Amgen Agreement. As of
March, 15, 2020, we had cash and cash equivalents of $13.7 million. Our primary uses of cash have been to fund research and
development, general and administrative and working capital requirements, and we expect these will continue to be our primary
uses of cash.

105

 
 
 
 
 
 
Funding Requirements

We  believe  that  our  existing  capital  resources,  not  including  potential  milestone  payments,  will  be  sufficient  to  meet  our

projected operating requirements into the second quarter of 2021.

We have based these estimates on assumptions that may prove to be wrong, and we may use our available capital resources
sooner than we currently expect. Because of the numerous risks and uncertainties associated with the development of our product
candidates, and the extent to which we may enter into collaborations with third parties for development of these or other product
candidates, we are unable to estimate the amounts of increased capital outlays and operating expenses associated with completing
the  development  of  our  current  and  future  product  candidates.  Our  future  capital  requirements  will  depend  on  many  factors,
including:

•

•

•

•

•

the costs, timing and outcome of clinical trials for, and regulatory review of, EB613, EB612 and any other product candidates we may develop;

the costs of development activities for any other product candidates we may pursue;

the  costs  of  preparing,  filing  and  prosecuting  patent  applications,  maintaining  and  enforcing  our  intellectual  property  rights  and  defending
intellectual property-related claims;

the impact of COVID-19, once known, on our clinical trials, regulatory timelines, business operations and financial stability; and

our ability to establish collaborations on favorable terms, if at all.

We are in the process of evaluating various financing alternatives in the public or private equity markets, government grants or
through license of our technology to additional external parties through partnerships or research collaborations as we will need to
finance future research and development activities, general and administrative expenses and working capital through fund raising.
However, there is no certainty about our ability to obtain such funding.

We  do  not  have  any  committed  external  sources  of  funds.  To  the  extent  that  we  raise  additional  capital  through  the  sale  of
equity or convertible debt securities, the ownership interest  of  our  then-existing  shareholders  will  be  diluted,  and  the  terms  of
these  securities  may  include  liquidation  or  other  preferences  that  may  adversely  affect  your  rights  as  a  shareholder.  Debt
financing, if available, may involve agreements that include covenants limiting or restricting our ability to take specific actions,
such  as  incurring  additional  debt,  making  capital  expenditures  or  declaring  dividends  and  may  include  requirements  to  hold
minimum levels of funding. If we raise additional funds through collaborations, strategic alliances or licensing arrangements with
third parties, we may have to relinquish valuable rights to our technologies, future revenue streams or research programs or grant
licenses on terms that may not be favorable to us. If we are unable to raise additional funds through equity or debt financings or
collaborations,  when  needed,  we  may  be  required  to  delay,  limit,  reduce  or  terminate  our  product  development  or  future
commercialization  efforts  or  grant  rights  to  develop  and  market  our  oral  PTH  product  candidates  and  any  other  product
candidates that we would otherwise prefer to develop and market ourselves.

Our  audited  consolidated  financial  statements  for  the  year  ended  December  31,  2019,  included  elsewhere  in  this  Annual
Report,  note  that  there  is  substantial  doubt  about  our  ability  to  continue  as  a  going  concern  as  of  such  date;  and  in  its  report
accompanying our audited consolidated financial statements included herein, our independent registered public accounting firm
included an explanatory paragraph stating that our recurring losses from operations and lack of sufficient working capital raise
substantial  doubt  as  to  our  ability  to  continue  as  a  going  concern.  This  means  that  our  management  and  our  independent
registered  public  accounting  firm  have  expressed  substantial  doubt  about  our  ability  to  continue  our  operations  without  an
additional infusion of capital from external sources. The audited consolidated financial statements have been prepared on a going
concern basis and do not include any adjustments that may be necessary should we be unable to continue as a going concern. If
we are unable to finance our operations, our business would be in jeopardy and we might not be able to continue operations and
might have to liquidate our assets. In that case, investors might receive less than the value at which those assets are carried on our
financial statements, and it is likely that investors would lose all or a part of their investment.

106

 
 
 
 
 
 
 
 
 
 
 
Cash Flows

Year Ended December 31, 2019 Compared to Year Ended December 31, 2018

The following table sets forth the primary sources and uses of cash for each of the periods set forth below:

Cash used in operating activities
Cash provided by (used in) investing activities
Cash provided by financing activities
Net increase (decrease) in cash and cash equivalents

Net Cash Used in Operating Activities

(audited)
Year ended December 31,

2019

2018

 $

 $

(in thousands)
(8,919)  $
3.946 
12,652 
7,679 

 $

(9,796)
(4,068)
9,624 
(4,240)

Net  Cash  used  in  operating  activities  for  the  year  ended  December  31,  2019  was  $8.9  million  consisting  primarily  of  our
operating  loss  of $11.5  million  which  was  partially  offset  by  $1.5  million  of  share-based  compensation,  $0.3  million  of
depreciation and amortization expenses and a $0.7 million increase in our working capital.

Net  Cash  used  in  operating  activities  for  the  year  ended  December  31,  2018  was  $9.8  million  consisting  primarily  of  our
operating  loss  of $10.9  million  which  was  partially  offset  by  $1.2  million  of  share-based  compensation  and  $0.3  million  of
issuance costs related to our initial public offering both of which were offset by an increase of $0.5 million in working capital.

The decrease in cash used in operating activities from 2018 to 2019 was mainly due to a decrease of $1.4 million in materials,
clinical  manufacturing  and  production  capabilities,  partially  offset  by  an  increase  of  $0.5  million  in  D&O  insurance  costs,
directors fees and payments for working capital.

Net Cash Used in Investing Activities

Net  Cash  provided  by  investing  activities  for  the  year  ended  December  31,  2019  consisted  primarily  of  the  withdrawal  of

short-term bank deposits.

Net Cash used in investing activities for the year ended December 31, 2018 consisted primarily of our investment in short-

term bank deposits.

Net Cash Provided by Financing Activities

Net Cash provided by financing activities for the year ended December 31, 2019 mainly resulted from net proceeds of $12.5
million  from  issuance  of  the  Ordinary  Shares  and  IPO  Warrants  in  our  private  placement  offering  which  was  completed  in
December 2019.

Net Cash provided by financing activities for the year ended December 31, 2018 mainly resulted from net proceeds of $9.6
million from issuance of the Ordinary Shares and IPO Warrants  in  our  initial  public  offering  which  was  completed  on  July  2,
2018.

A  discussion  with  respect  to  a  comparison  of  the  results  of  operations  of  2018  and  2017  is  contained  under  “Item  5.B.–

Liquidity and Capital Resources” our Annual Report on Form 20-F (File No. 001-38556) filed with the SEC on March 28, 2019.

5.C.          [Reserved]

5.D.          Trend Information.

We are currently in a development stage and we expect to remain in that stage for the upcoming year, and therefore trends
relating  to  production,  sales,  inventory,  backlog  and  selling  prices  are  not  applicable.  See  “Item  5.–Operating  and  Financial
Review and Prospects” for a summary of recent trends.

5.E.          Off-Balance Sheet Arrangements

 Since our inception, we have not engaged in any off-balance sheet arrangements.

 
 
 
 
 
 
   
 
 
 
  
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
107

5.F           Contractual Obligations

The following tables summarize our contractual obligations and commitments as of December 31, 2019 that will affect our

future liquidity:

Contractual Obligations

Total

Less than
1 year

Payments due by period

1 - 3 years
(In thousands)

3 - 5 years

More than
5 years

Operating leases for facility and vehicles
Total

  $
  $

513    $
513    $

175    $
175    $

338    $
338    $

-    $
-    $

- 
- 

Severance Obligations

We have long-term liabilities for severance pay that are calculated pursuant to Israeli law generally based on the most recent
salary  of  the  relevant  employees  multiplied  by  the  number  of  years  of  employment  to  the  extent  not  covered  by  our  regular
deposits with defined contribution plans. As of December 31, 2019, our severance pay liability, net was immaterial. Because the
timing of any such payments is not fixed and determinable, we have not included these liabilities in the table above.

Contingencies

We also have obligations to make future payments to third parties that become due and payable on the achievement of certain
milestones,  such  as  royalties  upon  sale  of  products  or  revenues  from  the  Amgen  Agreement.  We  have  not  included  these
commitments in our statements of financial position or in the table above because the achievement and timing of these milestones
is not fixed and determinable. These potential future commitments include:

•

•

a commitment to pay Oramed royalties equal to 3% of our net revenues pursuant to the terms of the Patent Transfer Agreement between us and
Oramed; and

a commitment to pay royalties to the IIA. See “Item 4.B.—Business Overview—Patent Transfer, Licensing Agreement and Grant Funding.”

ITEM 6.          DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES

 6.A.         Directors and Senior Management

The following table sets forth information relating to our executive officers and directors as of the date of this report. Unless
otherwise stated, the address for our directors and executive officers is c/o Entera Bio Ltd., Kiryat Hadassah, Minrav Building -
Fifth Floor, Jerusalem, Israel and 37 Walnut Street, Suite 300 Wellesley Hills, Massachusetts, U.S.

Age

Position

47
50
36
58
41
69

Chief Executive Officer and Director
U.S.-based Chief Financial Officer
Israel-based Chief Financial Officer
President of Research and Development and Director
Chief Operating Officer
Chief Medical Officer

Name
Executive Officers
Adam Gridley
Jonathan Lieber
Dana Yaacov-Garbeli
Dr. Phillip Schwartz
Dr. Hillel Galitzer
Dr. Arthur Santora
 Non-Employee Directors
Gerald Lieberman(2)
Dr. Roger J. Garceau
Zeev Bronfeld
Yonatan Malca
Faith L. Charles(1) (2) (3) (4)
Miranda J. Toledano(1) (2) (3) (4)
Gerald M. Ostrov(2) (3) (4)
Sean Ellis
_____________________________
(1) External Director under Israeli law.
(2) Independent director in accordance with SEC regulations and Nasdaq rules requirements applicable to us.
(3) Member of the Compensation Committee.
(4) Member of the Audit Committee.

Director, Chairman of the Board of Directors
Director, Chief Development Advisor
Director
Director
Director, Chairman of the Compensation Committee
Director, Chairman of the Audit Committee
Director
Director

73
66
68
53
58
43
70
45

108

 
 
 
 
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Our Senior Management

Adam Gridley has  served  as  our  Chief  Executive  Officer  since  August  2019  and  as  a  director  since  November  2019.  Mr.
Gridley  is  currently  a  director  and  Executive  Chairman  at  LifeSprout  and  a  member  of  the  board  of  advisors  for  Life  Science
Cares in Boston. From May 2014 to September 2019, Mr. Gridley previously served as the President and CEO, and a director of
Histogenics  Corporation  (NASDAQ:  HSGX),  a  cell  therapy  company  developing  products  for  the  orthopedics  market.  Before
joining Histogenics, Mr. Gridley served in several senior roles at Merz, a privately-held specialty healthcare company.  As Senior
Vice President, Technical Operations at Merz, he led a variety of functions, including R&D, Manufacturing, Quality Operations,
Finance and IT for a portfolio of aesthetics, dermatology, neurology and OTC products that generated annual revenues of over
$300  million.  Previously,  Mr.  Gridley  was  Senior  Vice  President  of  Corporate  Development  for  BioForm  Medical,  which  was
acquired by Merz in 2010. His responsibilities included all business development, investor relations, strategic planning, and R&D
functions, and he was part of the executive leadership team who led the Company’s $90 million IPO and subsequent acquisition
by Merz for approximately $250 million in 2010.  Mr. Gridley holds a B.S. and a M.B.A. from the University of Denver.

Jonathan Lieber has served as our U.S based Chief Financial Officer since November 2019. Mr. Lieber currently serves as a
managing director of Danforth Advisors LLC. From July 2015 through September 2019, Mr. Lieber was Chief Financial Officer
of Histogenics Corporation (NASDAQ: HSGX) a cell therapy company developing products for the orthopedics market.  Prior to
Histogenics,  Mr.  Lieber  was  Senior  Vice  President  and  Chief  Financial  Officer  of  Metamark  Genetics,  Inc.,  a  privately  held,
urology-focused, molecular diagnostics company, from January 2014 to June 2015. From September 2012 to September 2013,
Mr.  Lieber  served  as  the  Chief  Financial  Officer  and  Treasurer  of  Repligen  Corporation,  a  manufacturer  and  supplier  of  high-
value consumables to the life sciences industry. From June 2009 to May 2012, Mr. Lieber served as Chief Financial Officer and
Treasurer  of  Xcellerex,  Inc.,  a  privately  held  company  engaged  in  the  manufacture  and  sale  of  capital  equipment  and  related
consumables to the biopharmaceutical industry. Mr. Lieber received an M.B.A. in finance from the Stern School of Business of
New York University and a B.S. in business administration from Boston University.

Dana  Yaacov-Garbeli  has  served  as  our  Israel-based  Chief  Financial  Officer  since  June  2019.  Ms.  Yaacov-Garbeli  is
currently a partner at A2Z Finance Ltd, where she serves as an outsourced CFO to both private and publicly traded companies
and  provides  additional  consulting  and  accounting  services.  Ms. Yaacov-Garbeli previously  served  at  PricewaterhouseCoopers
Israel,  including  a  short  secondment  to  PricewaterhouseCoopers  New  York  as  a  Senior  Manager  on  audits  of  both  public  and
privately held multi-national companies based in Israel, US and Europe, mainly in the pharmaceutical and biotech sectors. Ms.
Yaacov-Garbeli holds a B.A in accounting and business management and an MBA in financial management from The College of
Management and Academic studies. Ms. Yaacov-Garbeli  is a Certified Public Accountant in Israel.

Dr. Phillip Schwartz has served as our President of Research and Development since August 2019, and as our director since
our inception in 2010. Dr. Schwartz has previously served as our Chief Executive Officer from our inception in 2010 to August
2019.  Dr.  Schwartz  has  more  than  20  years  of  biotech  and  pharmaceutical  industry  experience.  He  previously  served  as  the
manager of clinical affairs at Endo Pharmaceuticals plc from 2005 to 2010 and at Serono from 2002 to 2005, and held multiple
positions  in  medical  affairs,  business  development  and  clinical  trial  development  at  each  of  Endo  Pharmaceuticals  plc  and
Serono. He has also worked as an external consultant for a number of venture capital firms. He has also consulted privately and
served  as  an  associate  of  Health  Advances,  LLC  for  more  than  20  large  biotech  and  pharmaceutical  companies  from  2000  to
2002.  He  has  multiple  publications  in  tier  one  peer-reviewed  journals  and  has  presented  papers  at  numerous  international
conferences. He has also worked in the neurobiology laboratory of Nobel Laureate Professor Torsten Wiesel of the Rockefeller
University. Dr. Schwartz holds a B.A. in psychology and architecture from Columbia University, an M.Sc. in immunology while
studying  under  Professor  Irun  Cohen  at  the  Weizmann  Institute,  and  a  Ph.D.  in  neurobiology/development/oncology  from
Harvard Medical School. In addition to his scientific training, Dr. Schwartz completed numerous clinical courses as part of his
program at Harvard Medical School. After completing his Ph.D., Dr. Schwartz was a fellow in pediatric oncology at the Dana
Farber Cancer Institute and an officer of Harvard University Medical School.

Dr. Hillel Galitzer has served as our Chief Operating Officer since February 2014, and prior to that served as our Director of
Scientific Development from July 2012. Dr. Galitzer has more than ten years of experience in medical research and molecular
biology. Between August 2010 and February 2014, Dr. Galitzer was an analyst and the chief operating officer for Hadasit Bio
Holdings Ltd., a publicly traded company on the Tel Aviv Stock Exchange (TASE: HDST) and OTC markets. He has more than
10  years  of  experience  in  medical  research  and  molecular  biology.  He  is  the  co-founder  and  former  chief  operating  officer  of
Optivasive Inc. He has written numerous publications in peer-reviewed journals and has lectured and presented in international
conferences and universities. Dr. Galitzer received his Ph.D. from the Hebrew University Medical School in Jerusalem, where he
was mentored by two world renowned researchers in the areas of parathyroid hormone and calcium regulation, his M.B.A. from
Bar Ilan University in Israel and his B.Med.Sc. from the Hebrew University Medical School in Jerusalem.

109

 
Dr. Arthur Santora has served as our Chief Medical Officer since September 2018. Dr. Santora has more than 30 years of
experience in the biopharmaceutical industry. He spent the majority of his career in the clinical research team at Merck & Co.,
Inc.,  from  June  1989  to  March  2017,  where  he  was  the  lead  clinical  research  physician  responsible  for  much  of  the  clinical
development of Fosamax®  (alendronate  sodium),  one  of  the  world’s  most  prescribed  osteoporosis  treatments.  He  was  closely
involved in  the  clinical  development  of  Merck’s  once-weekly  Fosamax  Plus  D  (alendronate  sodium/  vitamin  D3  combination
tablets),  the  first  drug/vitamin  combination  tablet  in  the  US.  His  position  at  Merck  immediately  prior  to  his  termination  of
services in 2017 was Scientific Associate Vice President of Clinical Research, where he was directly responsible for the technical
and  scientific  support  for  all  clinical  research  of  Fosamax/Fosamax  plus  D  and  contributed  to  the  development  of  many  other
osteoporosis and endocrine marketed and investigational drugs. Prior to joining Merck, he served as a Medical Officer at the US
FDA  and  subsequently  was  a  faculty  member  at  Wayne  State  University  Medical  School  in  Detroit.  Dr.  Santora  is  a  Clinical
Associate Professor at the clinical faculty of Rutgers Robert Wood Johnson Medical School in New Brunswick, New Jersey. He
has graduate training in Internal Medicine at Emory, and its Endocrinology and Metabolism subspecialty at the NIH in Bethesda.
Dr. Santora received his M.D. and Ph.D. in biochemistry from Emory University in Atlanta.

Our Directors

Gerald  Lieberman  Mr.  Lieberman  has  served  as  a  member  of  our  board  of  directors  since  April  2014  and  became  our
Chairman in July 2019. Mr. Lieberman is also a member of the board of directors of Teva Pharmaceutical Industries Ltd. (NYSE
and TASE: TEVA), a global leader in pharmaceuticals and the world’s largest generic drug developer and manufacturer, where he
chairs the Audit Committee and serves on both the Human Resources and Compensation Committee and the Finance Committee.
He  also  serves  as  Chairman  of  the  Board  of  Directors  of  DosenRx,  Ltd.,  a  Digital  health  company  that  has  developed  a
personalized,  patient-controlled  device  for  delivering  medication.  He  is  also  currently  a  special  advisor  at  Reverence  Capital
Partners, a private investment firm focused on the middle-market financial services industry. From 2000 to 2009, Mr. Lieberman
was  an executive at  Alliance  Bernstein  L.P.,  where  he  served  as  President  and Chief Operating Officer from 2004 to 2009, as
Chief Operating Officer from 2003 to 2004 and as Executive Vice President, Finance and Operations from 2000 to 2003. From
1998 to 2000, he served as Senior Vice President, Finance and Administration at Sanford C. Bernstein & Co., Inc., until it was
acquired by Alliance Capital in 2000, forming AllianceBernstein L.P. Prior to that, he served in various executive positions at
Fidelity  Investments  and  at  Citicorp.  Prior  to  joining  Citicorp  he  was  a  certified  public  accountant  with  Arthur  Andersen.  He
previously served on the board of directors of Forest Laboratories, LLC from 2011 to 2014, Computershare Ltd. from 2010 to
2012 and AllianceBernstein L.P. from 2004 to 2009. Mr. Lieberman received a B.S. Beta Gamma Sigma with honors in business
from the University of Connecticut.

Dr. Roger J. Garceau has served as a member of our board of directors since March 2016, and as our Chief Development
Advisor since December 2016. Dr. Garceau has more than 30 years of broad pharmaceutical industry experience. He has been a
director of Enterome SA since December 2016, and a director of ArTara Therapeutics since January 2019. Prior to joining Entera,
Dr. Garceau served as Chief Medical Officer and Executive Vice President of NPS Pharmaceuticals, Inc. since December 2008
and January 2013 respectively, until February 2015, when NPS Pharmaceuticals, Inc., then traded on Nasdaq, was acquired by
Shire plc. (NASDAQ: SHPG). Previously, Dr. Garceau served in several managerial positions with Sanofi-Aventis (NYSE: SNY)
from 2002 until 2008, and Pharmacia Corporation from 1986 until 2002. Dr. Garceau is a board-certified pediatrician and is a
Fellow  of  the  American  Academy  of  Pediatrics.  Dr.  Garceau  holds  a  B.S.  in  Biology  from  Fairfield  University  in  Fairfield,
Connecticut and an M.D. from the University of Massachusetts Medical School.

Zeev Bronfeld has served as a member of our board of directors since 2010 and as chairman of our board of directors from
September 2014 until November 2016. Mr. Bronfeld has vast experience in the management and value building of biotechnology
companies.  Mr.  Bronfeld  currently  serves  on  the  board  of  directors  of  D.N.A  Biomedical,  Electreon  Wireless  Ltd.  and  The
Trendlines Group Ltd. as well as on the board of director of a number of privately-held companies, including, Contipi Medical
Ltd. and as the chairman of the board of TransBiodiesel Ltd. Furthermore, since 2003, Mr. Bronfeld serves as the chief executive
officer of M.B.R.T Development and Investments Ltd. Until January 2017, he served as a director of Macrocure Ltd. and until
December 2016, he served as a director of D. Medical Industries Ltd. and Nasvax Ltd. Mr. Bronfeld, is a co-founder of Bio-Cell
Ltd.,  an  Israeli  publicly  traded  holding  company  specializing  in  biotechnology  companies,  and  served  as  its  chief  executive
officer from 1986 until  December  2014.  Between  2010  through  July  2014,  he served as the chairman of the board of Protalix
BioTherapeutics, Inc. (NYSE: PLX) and has served as a member of its board of directors since 2006. Mr. Bronfeld holds a B.A.
in Economics from the Hebrew University of Jerusalem.

110

 
Yonatan Malca has served as a member of our board of directors since 2011. Mr. Malca currently serves as a Chief Executive
Officer  and  director  of  D.N.A  Biomedical,  a  position  he  has  held  since  2010.  Mr.  Malca  also  serves  as  a  director  of  Arko
Holdings  Ltd.  (TASE:  ARKO),  Nextgen-Biomed  LTD.  (TASE:  NXGN)  and  of  Tamda  Ltd.  (TASE:  TMDA),  all  of  which  are
Israeli  public  companies.  Mr.  Malca  also  serves  on  the  board  of  directors  of  a  number  of  private  companies,  including  as
chairman of the board of directors of Cardioart Technologies Ltd., a medical device company, and Beamed Ltd., a medical device
company (a subsidiary of D.N.A Biomedical). Mr. Malca holds a B.A. in Economics and Statistics from Bar-Ilan University and
an M.A. in Economics and Finance from Bar Ilan University, Israel.

Faith L. Charles has  served  as  a  member  of  our  board  of  directors  since  September  2018.  Ms.  Charles  is  a  partner  in  the
Corporate Transactions and Securities Practice, and the chair of the Life Sciences Group at Thompson Hine, LLP. since 2010. In
March 2019, Ms. Charles, joined the board of Amydis Inc., a private pharmaceutical company developing compounds and tests
for  the  early  detection  of  Alzheimer’s  and  other  Amyloid  associate  diseases.  Since  September  2018,  Ms.  Charles  serves  as  a
member of the board of Sandstone Diagnostics, Inc., a private technology and healthcare company focused on using centrifugal
testing to improve healthcare. Since 2016, Ms. Charles serves as a member of the board of AgilVax Inc., a private biotechnology
company focused on cancer immunotherapies and targeted infectious vaccines, and as a member of the board of Gilda’s  Club
New York City, an organization that provides medical, emotional and support services to cancer patients and their families. Ms.
Charles also serves as steering committee member and Co- Founder, and has previously served as chair, of Metro NY Women in
Bio,  an  organization  of  professionals  committed  to  promoting  careers,  leadership  and  entrepreneurship  for  women  in  the  life
sciences industry, since 2013. From 2000 until 2010, Ms. Charles served as partner at Mintz, Levin, Cohn, Ferris, Glovsky &
Popeo, P.C. Prior to that, starting in 1986, Ms. Charles served as partner and associate at other law firms, where she focused on
capital  markets,  licensing  and  other  strategic  collaborations  and  mergers  and  acquisitions  for  emerging  and  public  companies.
Ms. Charles holds a J.D. degree from The George Washington University Law School and a B.A. in Psychology from Barnard
College,  Columbia  University.  Ms.  Charles  is  also  a  graduate  of  Women  in  Bio’s  Boardroom  Ready  Program,  an  Executive
Education Program taught by The George Washington University School of Business.

Miranda J. Toledano has served as a member of our board of directors since September 2018. Ms. Toledano serves as Chief
Operating  Officer  /  Chief  Financial  Officer  of  TRIGR  Therapeutics,  a  clinical  stage  immuno-oncology  company  focused  on
bispecific antibodies. Previously, from September 2016 until August 2017, Ms. Toledano served on the executive management
team of Sorrento Therapeutics (Nasdaq: SRNE) as EVP Corporate Development. From 2012 to 2016, Ms. Toledano served as
Head of Healthcare Investment Banking at MLV & Co. (acquired by B. Riley FBR & Co.), where she completed equity capital
market transactions totaling over $4 billion in aggregate value. Prior to joining MLV, from 2004 until 2010, Ms. Toledano served
in  the  investment  group  of  Royalty  Pharma,  a  leading  investment  firm  with  over  $15  billion  in  biotherapeutic  royalty  assets.
From 1998 to 2003, Ms. Toledano led the Life Sciences Corporate Finance group at Ernst & Young (Israel). Ms. Toledano holds a
BA in Economics from Tufts University and an MBA in Finance and Entrepreneurship from the NYU Stern School of Business.

Gerald M. Ostrov has served as a member of our board of directors since January 2019. Mr. Ostrov consults and invests in
new technologies in the medical device and consumer products fields. Mr. Ostrov currently serves on the board of directors of
several privately held companies, including Mother’s Choice, a natural products company working with industry giants, Addon
Optics, an innovative technology company, and Nuvo, a developer of next generation baby and mother health monitoring for both
hospital  and  home  use.  From  2008  to  2010,  he  served  as  Chairman  and  CEO  of  Bausch  &  Lomb.  There  Mr.  Ostrov  led  the
stabilization,  streamlining  and  pipeline  building  of  Bausch  &  Lomb  following  its  going-private  transaction.  From  1998  until
2006,  Mr.  Ostrov  very  successfully  served  as  Company  Group  Chairman  for  Johnson  &  Johnson’s  Worldwide  Vision  Care
businesses.  From  1991  to  1998,  Mr.  Ostrov  worked  for  Johnson  &  Johnson  and  quickly  rose  to  serve  as  Company  Group
Chairman of the Consumer and Personal Care businesses in North America. From 1982 to 1991, he served as President of CIBA
Consumer Pharmaceuticals Company. From 1976 to 1982, he worked for the Health Care Division of Johnson & Johnson. From
1973 to 1976, Mr. Ostrov worked at Procter & Gamble. Mr. Ostrov holds a B.S. from Cornell and an M.B.A. from Harvard.

Sean Ellis has served as a member of our board of directors since June 2019. Mr. Ellis brings extensive knowledge of both life
science industries and the U.S. financial markets, with a longstanding history in asset management. Mr. Ellis is a fund manager of
Centillion Fund, a venture capital fund dedicated to Israeli investments, with a primary focus on investments in the biotech and
healthcare industries. Centillion is one of Entera Bio’s earliest investors and largest shareholders. Mr. Ellis is also the Managing
Partner and founder of Redstone Capital, a technology venture capital fund operating in Eastern Europe and funded by SBI Japan
and others. He holds a BA from New York University and MBA from Columbia University.

111

Arrangements Concerning Election of Directors; Family Relationships

We are not a party to, and are not aware of, any voting agreements among our shareholders. In addition, there are no family

relationships among our executive officers and directors.

6.B.          Compensation

Compensation of Executive Officers and Directors

The following table summarizes the compensation awarded to, earned by, or paid to each of our five most highly compensated
directors and executive officers during the twelve months ended on December 31, 2019 (in U.S. dollars), excluding amounts paid
to reimburse costs incurred in providing us services during such period:

Name 

 Position

Annual 2019 Compensation
 Retirement,
Service Fees
and Other
Similar
Benefits ($)  

  Bonus ($)

 Base Salary
and Related
Benefits ($)
(1)

 Share Based
Compensation
($) (2)

Dr. Phillip Schwartz (3)

Mr. Adam Gridley (4)

Dr. Arthur Santora (5)
Dr. Hillel Galitzer (6)
Mrs, Faith Charles (7)

President of Research and
development and Director
Chief Executive Officer
and Director

  Chief Medical Officer

Chief Operating Officer

  Director

367,408
218,402

395,793
221,577

59,702   

-
-

-
-

7,809

16,209

$
$

$
$
  $

346,797
249,576

49,686
129,607
67,283 

Total ($)

722,014
467,978 

445,479 
367,393
126,985

(1) Includes base salary, social benefits and car allowances. The amounts shown in this column represent expenses recorded or to be recorded by the

Company, calculated using the average monthly exchange rates of the relevant month in which the salary was recorded.

(2) Reflects the associated annual expense recorded in our financial statements for the year ended December 31, 2019, based on the grant date fair value of
the share-based compensation granted in exchange for the directors’ and officers’ services. The fair value amount is recognized as an expense over the
course of the vesting period of the options (subject to any applicable accounting adjustments during that period).

(3) Dr. Schwartz, who previously served as the Chief Executive Officer from January 1, 2019 through August 4, 2019, has served in his current position,
effective August 5, 2019.  In November 2017, Dr. Schwartz was granted options to purchase 367,500 Ordinary Shares (with an exercise price of $6.31
per share) under our 2013 Equity Incentive Plan, of which 201,094 were vested as of March 15, 2020. The fair value of these options as of the grant
date was $1,442,474.

(4) Mr. Gridley was appointed as our Chief Executive Officer, effective August 5, 2019. In connection with his appointment, Mr. Gridley was granted

options to purchase 696,587 Ordinary Shares (with an exercise price of $2.75 per share) under our 2018 Equity Incentive Plan, or the 2018 Plan, none
of which were vested as of March 15, 2020. The options will expire within 10 years from the grant date. This grant was ratified by our shareholders on
October 3, 2019. The fair value of these options as of the grant date was $1,074,186.

112

 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
 
 
 
(5) In January 2019, Dr. Santora was granted options to purchase 25,000 Ordinary Shares (with an exercise price of $3.97 per share) under our 2018 Plan,

of which 12,500 were vested as of March 15, 2020. The options will expire within 10 years from the grant date. This grant was ratified by our
shareholders on May 20, 2019. The fair value of these options as of the grant date was $67,078.

(6) In November 2017, Dr. Galitzer was granted options to purchase 143,000 Ordinary Shares (with an exercise price of $6.31 per share) under our 2013

Equity Incentive Plan, of which 80,438 were vested as of March 15, 2020.The options will expire within 10 years from the grant date. The fair value of
these options as of the grant date was $547,002.

(7) In January 2019, Mrs. Charles was granted options to purchase 33,638 Ordinary Shares (with an exercise price of $3.97 per share) under our 2018

Plan, of which 14,015 were vested as of March 15, 2020. The options will expire within 10 years from the grant date. This grant was ratified by our
shareholders on May 20, 2019. The fair value of these options as of the grant date was $88,414.

The  aggregate  compensation  paid  and  the  associated  annual  expense  relating  to  equity-based  compensation  and  other
payments expensed by us to all of our directors and executive officers with respect to the year ended December 31, 2019 was
$2.9 million. This amount does not include business travel, professional and business association dues and expenses reimbursed
to office holders, and other benefits commonly reimbursed or paid by companies in our industry.

As  of  December  31,  2019,  options  to  purchase  a  total  of  2,030,618  Ordinary  Shares  granted  to  our  current  directors  and
executive officers were outstanding under our Share Incentive Plan, or the 2013 Plan, and under our 2018 Plan, including options
to purchase 33,638 Ordinary Shares granted to Mr. Sean Ellis and 30,385 Ordinary Shares granted to Mr. Jonathan Lieber, each
approved by our shareholders on February 18, 2020. The weighted average exercise price of options as of December 31, 2019,
was $4.19 per share. For more information regarding our 2013 Plan and 2018 Plan, see “Item 6.E.—Share Ownership—Equity
Incentive Plans.”

Under the Companies Law, a shareholder-approved compensation policy must serve as the basis for decisions concerning the
terms of employment or engagement of our executive officers. For more information, please see “Item 6.C.—Board Practices—
Compensation Policy.”

The total amounts set aside or accrued by the company or its subsidiary to provide pension, retirement or similar benefits for

our executive officers and directors in 2019 amounted to approximately $70,000.

Compensation of Directors

The aggregate amount paid by us to our directors for the year ended December 31, 2019, was approximately $367,000. This

amount does not include reimbursements or coverage of expenses.

Each non-executive (including non-employee) director is entitled to receive an annual cash payment as well as participation
fees for attendance at board meetings and service on one or more board committees. Such amounts are equal to the maximum
fixed  statutory  amounts  set  forth  in  the  Companies  Regulations  (Rules  Regarding  the  Compensation  and  Expenses  of  an
External Director), 5760-2000, or Compensation Regulations, for companies with equity size and value similar to ours, subject to
certain  reliefs  included  in  Companies  Regulations  (Relief  for  Public  Companies  with  Shares  Listed  for  Trading  on  a  Stock
Market  Outside  of  Israel),  5760-2000,  and  further  subject  to  adjustments.  Each  non-executive  director  is  also  entitled  to
reimbursements or coverage of expenses (including travel expenses).

In the event that a non-executive director serves as a member of the board of directors during only part of a year, a pro rata
portion  of  the  annual  fee  will  be  paid.  Participation  fees  are  paid,  as  applicable,  by  virtue  of  participation  on  one  or  more
committees  in  which  the  non-executive  directors  are  members,  and  for  participation  in  meetings  of  the  board  of  directors  or
written resolutions of such committee or the board of directors. The annual fee and the participation fees are paid on a quarterly
basis.

On  May  20,  2019,  our  shareholders  also  approved  the  grant  of  options  to  purchase  33,638  Ordinary  Shares  under  the
Company’s 2018 Plan, with an exercise price of $3.97, to each non-executive director then in office. Such options vest over three
years in twelve quarterly installments starting on September 27, 2018, except that the vesting period of the options granted to Mr.
Ostrov commenced on January 8, 2019, following his appointment. In addition, on February 18, 2020, our shareholders approved
the grant of options to Mr. Ellis to purchase 33,638 Ordinary Shares under the Company’s 2018 Plan, with an exercise price of
$2.53, which vest over three years in twelve equal quarterly installments starting June 24, 2019, following his appointment.

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In addition, we have entered into service agreements with one of our non-executive directors. For information with respect to
compensation  arrangements  with  our  directors  that  are  also  executive  officers  or  employees,  see  “Item  7.B.—Related  Party
Transaction—Service and Employment Agreements.”

Exculpation, Insurance and Indemnification of Directors and Officers

We  have  obtained,  subject  to  shareholder  approval,  directors  and  officers  liability  insurance  for  the  benefit  of  our  office
holders. In addition, we have entered into agreements with each of our directors and executive officers exculpating them from
liability to us for damages caused to us as a result of a breach of duty of care and undertaking to indemnify them, in each case, to
the  fullest  extent  permitted  by  our  Articles  and  Israeli  Law.  For  more  information,  please  see  “Item  6.C.—Board  Practices—
Exculpation, Insurance and Indemnification of Directors and Officers”.

6.C.          Board Practices

Board of Directors

Under  the  Companies  Law,  our  board  of  directors  is  responsible  for  setting  our  general  policies  and  supervising  the
performance of management. Our board of directors may exercise all powers and may take all actions that are not specifically
granted to our shareholders or to management. Our executive officers are responsible for our day-to-day management and have
individual  responsibilities  established  by  our  board  of  directors.  Our  chief  executive  officer  is  appointed  by,  and  serves  at  the
discretion of, our board of directors, subject to the terms of the employment agreement that we have entered into with him. All
other executive officers are also appointed by our board of directors (unless the board of directors has delegated the ability to
appoint such other executive officers to the chief executive officer, either alone or together with other persons designated by the
Board), and are subject to the terms of any applicable employment agreements that we may enter into with them.

Our board of directors currently consists of ten directors, including our two external directors, Ms. Faith L. Charles and Ms.
Miranda  J.  Toledano,  whose  appointment  fulfills  the  requirements  of  the  Companies  Law.  See  “—External  Directors.”  In
addition, these two directors qualify as independent directors under the corporate governance standards of the Nasdaq rules and
the audit committee independence requirements of Rule 10A-3 of the Exchange Act. Mr. Gerald Lieberman and Mr. Gerald M.
Ostrov also satisfy the independence requirements of the Nasdaq rules and the Exchange Act.

According to our Articles, the number of members of our board of directors must be at least three and cannot be more than ten.
Our  board  of  directors,  other  than  external  directors,  is  divided  into  three  classes,  with  staggered  three-year  terms  and  one
director class coming up for election each year. The Class I directors were re-elected at our 2018 annual meeting of shareholders
to serve until our annual meeting of shareholders in 2021. The Class II directors were re-elected at our 2019 annual meeting of
shareholders to serve until our annual meeting of shareholders in 2022. Our Class III directors will serve until our 2020 annual
meetings of shareholders. The members of the classes as of the date hereof is divided as follows: 

•

•

•

the Class I directors are Zeev Bronfeld and Roger Garceau;

the Class II directors are Phillip Schwartz and Yonatan Malca; and

the Class III director is Gerald Lieberman.and Gerald M. Ostrov.

Mr. Sean Ellis and Mr. Adam Gridley were also appointed by our board to serve as our director in June and November 2019,

respectively. Mr. Ellis and Mr. Gridley will serve until our annual meeting of shareholders in 2020.

External Directors are elected at shareholder meetings as described under “—External Directors” below.

At  each  annual  meeting  of  shareholders,  directors  will  be  elected  to  succeed  the  class  of  directors  whose  term  has  expired.
This  classification  of  our  board  of  directors  could  have  the  effect  of  increasing  the  length  of  time  necessary  to  change  the
composition of a majority of the board of directors. In general, at least two annual meetings of shareholders will be necessary for
shareholders to effect a change in a majority of the members of the board of directors.

In accordance with the exemption available to foreign private issuers, we do not follow the requirements of the Nasdaq rules
with  regard  to  the  process  of  nominating  directors,  and  instead,  follow  Israeli  law  and  practice,  in  accordance  with  which  our
board of directors (or a committee thereof) is authorized to recommend to our shareholders director nominees for election.

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Under the Companies Law and our Articles, nominees for directors may also be proposed by any shareholder holding at least
one  percent  (1%)  of  our  outstanding  voting  power.  However,  any  such  shareholder  may  propose  a  nominee  only  if  a  written
notice of such shareholder’s intent to propose a nominee has been given to our Secretary (or, if we have no such Secretary, our
Chief  Executive  Officer).  Any  such  notice  must  include  certain  information,  including,  inter  alia,  a  description  of  all
arrangements between the nominating shareholder and the proposed director nominee and any other person pursuant to which the
nomination is to be made by the nominating shareholder, the consent of the proposed director nominee to serve as our director if
elected and a declaration signed by the nominee declaring that there is no limitation under the Companies Law preventing his or
her election, and that all of the information that is required under the Companies Law to be provided to us in connection with
such election has been provided.

Our board of directors is also authorized to appoint directors in order to fill vacancies, including filling empty board seats if
the  number  of  directors  is  below  the  maximum  number  permitted  under  our  Articles.  Each  of  our  directors,  other  than  our
external directors, will serve from the date of election or appointment until the next annual meeting of shareholders for which
such director’s class is due for reelection. The approval of at least a majority of the voting power in the Company is generally
required to remove any of our directors from office (other than external directors).

Under the Companies Law, our board of directors must also determine the minimum number of directors who are required to
have  accounting  and  financial  expertise  (regardless  of  the  requirement  to  appoint  an  external  director  with  accounting  and
financial  expertise,  as  provided  below  under  “—External  Directors”).  In  determining  the  number  of  directors  required  to  have
such expertise, our board of directors must consider, among other things, the type and size of the company and the scope and
complexity of its operations. Our board of directors has determined that the minimum number of directors of our company who
are required to have accounting and financial expertise is one. Our board of directors has determined that Mr. Gerald Lieberman
has  financial  and  accounting  expertise  as  defined  in  the  regulations  promulgated  under  the  Companies  Law,  or  Financial  and
Accounting Expertise.

Our  board  has  further  determined  that  Ms.  Miranda  J.  Toledano,  an  external  director,  also  has  Financial  and  Accounting
Expertise. In addition, our board of directors has determined that Ms. Toledano, who has been nominated to serve on our audit
committee,  is  financially  literate  as  determined  in  accordance  with  the  Nasdaq  rules  and  is  qualified  to  serve  as  an  audit
committee financial expert as defined by SEC rules, or Audit Committee Financial Expert.

Other  than  with  respect  to  our  directors  that  are  also  executive  officers  or  employees,  there  are  no  arrangements  or
understandings between us, on the one hand, and any of our directors, on the other hand, providing for benefits upon termination
of their service as directors of our Company. For information with respect to compensation arrangements with our directors that
are also executive officers or employees, see “Item 7.B.—Related Party Transactions—Service and Employment Agreements,”
“Item  7.B.—Related  Party  Transactions—Indemnification  Agreements  and  Directors’  and  Officers’  Liability  Insurance,”  and
“Item 7.B.—Related Party Transactions—Employment Agreements with Executive Officers.”

Chairman of the Board

In accordance with our Articles, our board of directors is required to appoint one or more of its members to serve as chairman
of  the  board  of  directors.  Our  board  of  directors  has  appointed  Mr.  Gerald  Lieberman  to  serve  as  chairman  of  our  board  of
directors.

Arrangements for Election of Directors

Pursuant to the terms of the Amended and Restated Investors’ Rights Agreement among us, the Centillion Fund, or Centillion,
and  the  other  parties  thereto,  for  as  long  as  Centillion  and  its  affiliates  hold  an  aggregate  of  at  least  10%  of  our  issued  and
outstanding Ordinary Shares, we will nominate, if so requested by Centillion and as permitted by applicable law, a designee of
Centillion for election by our shareholders as a member of our board of directors and will recommend that our shareholders vote
in  favor  of  such  election.  As  of  December  31,  2019,  Centillion  holds  approximately  7.70%  of  our  issued  and  outstanding
Ordinary Shares.

115

 
 
Alternate Directors

Our  Articles  provide  that,  as  permitted  under  Israeli  law,  any  director  may  appoint  another  person,  who  is  qualified  to  be
appointed as a director and who is not a director or an alternate director, to serve as his or her alternate director, subject to the
approval of a majority of the members of the board of directors, excluding such director. The term of an alternate director could
be terminated at any time by the appointing director or our board of directors and would terminate under circumstances in which,
according to our Articles, the term of any director shall terminate or automatically terminate upon the termination of the term of
the  appointing  director.  The  Companies  Law  stipulates  that  an  external  director  may  not  appoint  an  alternate  director,  except
under very limited circumstances. An alternate director has the same rights and responsibilities as a director, except for the right
to appoint an alternate director.

External Directors

Under  the  Companies  Law,  companies  incorporated  under  the  laws  of  the  States  of  Israel  that  are  “public  companies,”
including companies with shares listed on Nasdaq, are generally required to have at least two external directors who meet certain
independence criteria to ensure that they are unaffiliated with the company and its controlling shareholder(s).

An  external  director  must  also  have  either  Financial  and  Accounting  Expertise  or  professional  qualifications,  as  defined  in
regulations promulgated under the Companies Law, while at least one of the external directors is required to have Financial and
Accounting Expertise. An external director is entitled to reimbursement of expenses and compensation as provided in regulations
promulgated under the Companies Law, but is otherwise prohibited from receiving any other compensation from us, directly or
indirectly,  during  his  term  and  for  two  years  thereafter,  other  than  exculpation,  insurance,  an  undertaking  to  indemnify  or
indemnification.

Under the Companies Law, external directors must be elected at a shareholder meeting by a simple majority of the votes cast
on  the  matter,  provided  that  (i)  such  majority  includes  a  majority  of  the  votes  cast  by  non-controlling  shareholders  and
shareholders  who  do  not  have  a  personal  interest  in  the  election  (excluding  a  personal  interest  that  did  not  result  from  the
shareholder’s relationship with the controlling shareholder), or (ii) the total number of shares held by shareholders who do not
have  a  personal  interest  (as  described  herein,  in  sub-section  (i))  who  voted  against  the  election  did  not  exceed  2%  of  our
aggregate voting rights in the Company. External directors serve for up to three terms of three years each. Even if an external
director  is  not  nominated  by  our  board  of  directors  for  re-election  for  a  second  or  third  term,  the  external  director  may  be
nominated  for  re-election  by  either  (i)  one  or  more  shareholders  holding  at  least  1%  of  our  voting  rights,  or  (ii)  the  external
director itself. If nominated by our board of directors, the re-election should be approved by the same process for initial election
as described hereinabove. If nominated by one or more shareholders holding at least 1% or by the external director itself, the re-
election can be approved by a simple majority, provided that (i) votes cast by controlling shareholders and shareholders who have
a personal interest in the election (excluding a personal interest that did not result from the shareholder’s relationship with the
controlling shareholder) and abstentions are not taken into account, (ii) the votes cast by such non-controlling and disinterested
shareholders  for  approval  of  the  election  exceed  2%  of  our  aggregate  voting  rights,  and  (iii)  the  external  director  has  no
affiliations  listed  in  Section  245(a1)(1)(c)  of  the  Companies  Law.  A  term  of  an  external  director  may  be  terminated  prior  to
expiration only by a shareholder vote (by the same threshold required for election), or by a court, but in each case only if the
external director ceases to meet the statutory qualifications for election or if the external director violates his duty of loyalty to us.

Each committee of a company’s board of directors that is authorized to exercise powers of the board of directors is required to
include  at  least  one  external  director,  and  all  external  directors  must  be  members  of  the  company’s  audit  committee  and
compensation committee. Ms. Faith L. Charles and Ms. Miranda J. Toledano were elected to serve as our external directors in our
2018 annual meeting of shareholders. The term of office of each of Ms. Charles and Ms. Toledano as an external director will
expire in September 2021.

116

 
 
Board Committees

Our board of directors has established the following committees:

Audit Committee

Composition and Quorum

Under  the  Companies  Law,  the  board  of  directors  of  a  public  company  must  establish  an  audit  committee.  The  audit
committee must consist of at least three directors who meet certain independence criteria and must include all of the company’s
external directors, one of whom must serve as chairperson of the committee. The audit committee may not include the chairman
of  the  board,  a  controlling  shareholder  of  the  company,  a  relative  of  a  controlling  shareholder,  a  director  employed  by  or
providing  services  on  a  regular  basis  to  the  company,  to  a  controlling  shareholder  or  to  an  entity  controlled  by  a  controlling
shareholder, or a director who derives most of his or her income from a controlling shareholder. In addition, under the Companies
Law, the majority of the directors serving on the audit committee of a publicly traded company must be unaffiliated directors. In
general, an “unaffiliated director” under the Companies Law for “public companies,” including companies with shares listed on
Nasdaq, is defined as either an external director or as a director who meets the following criteria:

•

•

he  or  she  meets  the  primary  qualifications  for  being  appointed  as  an  external  director,  except  for  the  requirements  that  the  director  possess
accounting and financial expertise or professional qualifications; and

he or she has not served as a director of the company for a period exceeding nine consecutive years, subject to extension for additional terms under
certain  circumstances.  For  this  purpose,  a  break  of  less  than  two  years  in  the  service  shall  not  be  deemed  to  interrupt  the  continuation  of  the
service.

Under Nasdaq rules and SEC regulations applicable to foreign private issuers, we are required to maintain an audit committee
consisting of independent directors, one of whom has accounting or related financial management expertise and qualifies as an
Audit Committee Financial Expert as such term is defined in Item 407(d)(5) of Regulation S-K of the Securities and Exchange
Act of 1934.

In order for a director to be designated as “independent” under general Nasdaq rules and SEC regulations, he or she must not
have  a  material  relationship  with  the  company  that  would  impair  his  or  her  independence,  such  as,  inter  alia,  a  commercial,
consulting, legal, accounting or familial relationships. However, ownership of a significant amount of shares or affiliation with a
major shareholder should not, in and of itself, preclude the board from determining that a director is independent, nor is the board
precluded from appointing its chairman as a member of the audit committee or as chairman of the committee.

In order for a director to be designated as “financially literate” under Nasdaq rules and SEC regulations, he or she is required
to  have  sufficient  understanding  of  the  language  of  accounting  and  corporate  finance  to  act  as  an  effective  overseer  of  the
integrity  of  a  company’s  financial  reporting  process  and  its  financial  statements,  including  the  selection  and  oversight  of  the
performance of the external and internal auditors.

In order for a director to qualify as an Audit Committee Financial Expert under SEC regulations he or she must have education
and experience as chief financial officer, chief accounting officer, controller, public accountant or auditor, or experience in one or
more positions that involve the performance of similar functions or in actively supervising such positions. If no audit committee
member qualifies, the company must state why its audit committee lacks a financial expert.

Our  audit  committee  consists  of  Miranda  J.  Toledano  (Chairman),  Faith  L.  Charles  and  Gerald  M.  Ostrov.  Each  of  the
members of our audit committee is eligible to be classified as an independent director in accordance with SEC regulations and
satisfies  the  independent  director  requirements  under  Nasdaq  rules  applicable  to  us.  All  designated  members  of  our  audit
committee  meet  the  requirements  for  financial  literacy  Nasdaq  rules  and  SEC  regulations.  Our  board  has  determined  that  Ms.
Miranda J. Toledano is an Audit Committee Financial Expert, as such term is defined under applicable SEC rules. Ms. Faith L.
Charles and Ms. Miranda J. Toledano, members of our audit committee, serve as our external directors.

Roles, Responsibilities and Procedures

Our  audit  committee  provides  assistance  to  our  board  of  directors  in  fulfilling  its  legal  and  fiduciary  obligations  in  matters
involving  our  accounting,  auditing,  financial  reporting,  internal  control  and  legal  compliance  functions  by  pre-approving  the
services  performed  by  our  independent  accountants  and  reviewing  their  reports  regarding  our  accounting  practices.  Our  audit
committee also oversees the audit efforts of our independent accountants and takes those actions that it deems necessary to satisfy
itself that the accountants are independent of management.

 
 
 
117

Our  board  of  directors  has  adopted  an  audit  committee  charter  that  sets  forth  the  responsibilities  of  the  audit  committee
consistent with the rules and regulations of the SEC and the Nasdaq, as well as the requirements for such committee under the
Israeli  Companies  Law,  including:  (a)  oversight  of  our  independent  auditor  and  appointment,  pre-approval  of  the  engagement,
compensation,  retention  or  termination  of  engagement  of  our  independent  auditor  (subject  to  shareholder  ratification),  and
examination of the scope of work and fees of the independent auditor and submission of recommendations to our shareholders;
(b) review of the independence and quality control procedures of the independent auditor and the experience and qualifications of
the  independent  auditor’s  senior  personnel  that  are  providing  audit  services  to  the  Company;  (c)  meeting  with  the  Company’s
management  and  independent  auditor  to  discuss  certain  issues  regarding  the  annual  audit,  separately  meeting  the  independent
auditor  to  discuss  certain  other  audit  issues  regarding  the  annual  audit,  reviewing  our  annual  audited  financial  statements  and
quarterly  financial  statements  with  management  and  the  independent  auditor,  including  a  review  of  our  disclosures  under
“Management’s Discussion and Analysis of Financial Condition and Results of Operations,” and with respect to the annual audit,
determining whether to recommend to the board of directors that the audited financial statements be included in the Company’s
Annual Report for the fiscal year subject to the audit; (d) discuss with management and the independent auditor the Company’s
earnings  press  releases,  as  well  as  financial  information  and  earnings  outlook  provided  to  analysts  and  rating  agencies;  (e)
reviewing any impairment in the management of the Company’s business, and suggesting an appropriate course of action to the
board of directors; (f) to the extent required under applicable law, (i) conduct an appropriate review and oversight of all “related
party transactions” for potential conflict of interest situations on an ongoing basis, as required under applicable law, and approve
such  transactions,  where  required;  (ii)  decide  if  an  action  of  an  officer  is  “material”;  and  (iii)  decide  if  a  transaction  of  the
Company with an officer or controlling shareholder (or in which they have a personal interest) is an extraordinary transaction, or
Extraordinary Transaction, and the way in which a non-redundant transaction, or Non-redundant Transaction, shall be approved,
including  such  type  of  Non-redundant  Transaction  which  shall  require  the  approval  of  the  Committee;  (g)  discuss  with  the
independent  auditor  and  any  other  organ  of  the  Company  as  the  committee  deems  appropriate  at  its  sole  discretion,  any
correspondence from or with regulators or governmental agencies, any employee complaints or any published reports that raise
material  issues  regarding  the  Company’s  financial  statements,  financial  reporting  process,  accounting  policies  or  internal  audit
function;  (h)  establish  procedures  for  the  receipt,  retention  and  treatment  of  complaints  received  by  the  Company  regarding
impairment in the business management, accounting, internal accounting controls or auditing matters and establish procedures for
the confidential and anonymous submission by employees regarding questionable accounting or auditing matters; (i) providing
the Company with the report with respect to the audited financial statements for inclusion in each of the Company’s annual proxy
statements; (j) reporting regularly to, and review with the board of directors any issues that arise with respect to the quality or
integrity  of  the  Company’s  financial  statements,  the  Company’s  compliance  with  legal  or  regulatory  requirements,  the
performance and independence of the Company’s independent auditor, the performance of the Company’s internal audit function,
the internal auditor’s work plan or any other matter the committee determines necessary or advisable to report to the board of
directors, including any new or proposed accounting policies to be adopted by the Company or any new standards promulgated
by the SEC or other regulatory body; (k) at least annually, performing an evaluation of the performance of the committee and its
members,  and,  annually  reviewing  and  re-assessing  the  committee’s  charter  and  submitting  any  recommended  changes  to  the
board of directors for its consideration; (l) without otherwise limiting or impacting the responsibilities of any other committee of
the board of directors pursuant to applicable law, proposing the appointment, termination and replacement of the internal auditor
to the board of directors as required under the Companies Law; (m) examining the internal audit function and performance and if
he/she has reasonably sufficient resources and tools in order to perform his or her role, taking into account the Company’s special
needs and size; (n) setting clear hiring policies for employees or former employees of the Company’s independent auditor; (o)
discussing the Company’s information security, business continuity programs and controls and systems to monitor and manage
business risk; and (p) any other responsibilities which may be assigned from time to time by the Company’s board of directors.

The responsibilities of an audit committee under the Companies Law include (a) identifying and addressing deficiencies in the
business management practices of the company, including, inter alia, in consultation with our internal auditor or the independent
auditor,  and  making  recommendations  to  the  board  of  directors  as  to  how  to  correct  such  practices;  (b)  determining  whether
certain related party transactions are extraordinary or material under the Israeli Companies Law, including transactions in which
an office holder has a personal interest, and whether to approve such transactions; (c) establishing the approval process for certain
transactions  with  a  controlling  shareholder  or  in  which  the  controlling  shareholder  has  a  personal  interest;  (d)  examining  and
approving the work plan of the internal auditor, subject to any modifications in its discretion; (e) examining our internal audit
controls and internal auditor’s performance, including whether the internal auditor has sufficient resources and tools to fulfill his
responsibilities; (f) examining the scope of our independent auditor’s work and compensation and submitting its recommendation
with respect thereto to our board of directors or shareholders, depending on which of them is considering the appointment of our
auditor; and (g) establishing procedures for the handling of employees’ complaints as to the management of our business and the
protection to be provided to such employees.

Our  audit  committee  is  also  responsible  for  assisting  our  board  of  directors  in  monitoring  our  financial  statements  and  our

compliance with legal and regulatory requirements.

118

A “personal interest” includes an interest of any person in an action or transaction of a company, excluding any interest arising
solely  from  holding  the  Company’s  shares,  but  including  the  personal  interest  of  such  person’s  spouse,  siblings,  parents,
grandparents,  descendants,  spouse’s  descendants,  siblings  or  parents  or  the  spouse  of  any  of  such  persons,  and  the  personal
interest of any entity in which such person or one of the aforementioned relatives of such person serves as a director or chief
executive officer, owns 5% or more of such entity’s outstanding shares or voting rights or has the right to appoint one or more
directors  or  the  chief  executive  officer.  Further,  in  the  case  of  a  person  voting  by  proxy  at  a  shareholder  meeting,  “personal
interest” includes the personal interest of either the proxy holder or the shareholder granting the proxy, whether or not the proxy
holder has discretion how to vote.

Under the Israeli Companies Law, an Extraordinary Transaction is defined as any of the following:

•

•

•

a transaction other than in the ordinary course of business;

a transaction that is not on market terms; or

a transaction that may have a material impact on a company’s profitability, assets or liabilities.

Our audit committee may not approve any actions requiring its approval, unless, at the time of the approval, a majority of the

committee’s members are present, which majority consists of independent directors.

Compensation Committee

Composition and quorum

Under  the  Companies  Law,  the  board  of  directors  of  a  public  company  must  establish  a  compensation  committee.  The
compensation committee must consist of at least three directors who meet certain independence criteria and must include all of
the company’s external directors.

Our  compensation  committee  consists  of  Faith  L.  Charles  (Chairman),  Miranda  J.  Toledano  and  Gerald  M.  Ostrov.  Our
compensation  committee  satisfies  the  requirements  of  the  Companies  Law,  but  not  Nasdaq  rules  applicable  to  compensation
committees,  which  the  Company  has  chosen  to  opt  out  of  as  a  foreign  private  issuer.  Nevertheless,  each  member  of  our
compensation committee is independent under Nasdaq rules. Ms. Faith L. Charles and Ms. Miranda J. Toledano, members of our
compensation committee, serve as our external directors. See “Item 16.G.—Corporate Governance Practices” below.

Roles, responsibilities and procedures

Our  board  of  directors  has  established  a  compensation  committee  and  adopted  a  charter  setting  forth  its  purpose,  which
includes: (a) assisting the board of directors in discharging its responsibilities relating to (i) the compensation of the Company’s
directors,  chief  executive  officer  and  other  executive  officers,  and  (ii)  the  overall  Company’s  compensation  programs;  (b)
recommending the approval of a compensation policy to the board, in accordance with the requirements of the Companies Law,
and any other incentive-based compensation plans and equity-based plans (collectively, the “Compensation Plans and Policies”);
(c)  oversight  of  the  development  and  implementation  of  the  Compensation  Plans  and  Policies  that  are  appropriate  for  the
Company in light of all relevant circumstances, and recommend to the board of directors any amendments or modifications to the
Compensation  Plans  and  Policies  that  the  committee  deems  appropriate,  including  the  extension  of  Compensation  Plans  and
Policies as required by the Companies Law; (d) determining whether to approve transactions concerning the terms of engagement
and  employment  of  the  Company’s  chief  executive  officer,  other  executive  officers  and  directors  that  require  the  Committee
approval under the Companies Law or the Compensation Plans and Policies; (e) taking any further actions as the committee is
required  or  allowed  to  under  the  Companies  Law  or  the  Compensation  Plans  and  Policies;  (f)  reviewing  and  approving,  or  if
required by law, approving and recommending the board of directors to approve grants and awards under the Company’s equity
incentive plans; and (g) reviewing the adequacy of the committee’s charter on an annual basis, and recommending the board of
directors any amendments or modifications to the charter that the committee deems appropriate.

119

 
 
 
 
Compensation Policy

Under  the  Israeli  Companies  Law,  a  compensation  policy  must  be  adopted  by  the  board  of  directors  after  considering  the
recommendations  of  the  compensation  committee  and  needs  to  be  further  brought  before  the  company’s  shareholders  for
approval, referred to herein as the Special Majority Approval for Compensation. A Special Majority Approval for Compensation
requires shareholder approval by a majority vote of the shares present and voting at  a  meeting  of  shareholders  called  for  such
purpose,  provided  that  either:  (a)  such  majority  includes  at  least  a  majority  of  the  shares  held  by  all  shareholders  who  are  not
controlling shareholders and do not have a personal interest in such compensation arrangement; or (b) the total number of shares
of non-controlling shareholders and shareholders who do not have a personal interest in the compensation arrangement and who
vote against the arrangement does not exceed 2% of the company’s aggregate voting rights.

The compensation policy must serve as the basis for decisions concerning the terms of employment or engagement of office
holders,  including  exculpation,  insurance,  indemnification,  indemnification  undertakings  and  any  monetary  payment  and
obligation of payment in respect of employment or engagement. The compensation policy must relate to certain factors, including
advancement of the company’s objectives, the company’s  business  plan  and  its  long-term  strategy,  and  creation  of  appropriate
incentives  for  office  holders.  It  must  also  consider,  inter  alia,  the  company’s  risk  management,  size  and  the  nature  of  its
operations.

The  compensation  policy  must  furthermore  consider  additional  factors,  as  follows:  (a)  the  knowledge,  skills,  expertise  and
accomplishments  of  the  relevant  office  holder;  (b)  the  office  holder’s  roles  and  responsibilities  and  prior  compensation
agreements with him or her; (c) the ratio between the terms offered and the average compensation of the other employees of the
company, including those employed through manpower companies; (d) the impact of disparities in salary upon work relationships
in the company; (e) the possibility of reducing variable compensation at the discretion of the board of directors; (f) as to variable
compensation, the possibility of setting a limit on the exercise value of non-cash variable equity-based compensation; and (g) as
to severance compensation, the period of service of the office holder, the terms of his or her compensation during such service
period, the company’s performance during that period of service, the person’s contribution towards the company’s achievement
of its goals and the maximization of its profits, and the circumstances of termination of service.

A compensation policy must also include the following principles: (a) the link between variable compensation and long-term
performance  and  measurable  criteria;  (b)  the  ratio  between  variable  and  fixed  compensation,  and  the  ceiling  for  the  value  of
variable compensation; (c) the conditions under which an office holder would be required to repay compensation paid to him or
her if it was later shown that the data upon which such compensation was based was inaccurate and was required to be restated in
the company’s financial statements; (d) the minimum holding or vesting period for variable, equity-based compensation; and (e)
maximum limits for severance.

Under the Israeli Companies Law, every three years we are required to re-obtain the approval of our compensation committee,
board  of  directors  and  shareholders  for  either  the  continuation  of  our  existing  compensation  policy  or  adoption  of  a  new
compensation policy, provided however that the compensation policy adopted within nine months from the closing of our initial
public offering is valid for five years, specifically July 2, 2023. Our compensation policy was adopted by our shareholders on
September  27,  2018  (following  our  initial  public  offering  dated  July  2,  2018),  after  having  been  recommended  by  our
compensation committee and approved by our board of directors, and will therefore need to be either re-approved, amended, or
replaced by a new policy only in 2023, and every three years thereafter.

Our  compensation  committee  may  conduct  or  authorize  investigations  into,  or  studies  of,  matters  within  its  scope  of
responsibilities,  and  may  retain  or  obtain  the  advice  of  a  compensation  consultant,  legal  counsel  or  other  advisor  in  its  sole
discretion. The compensation committee is directly responsible for the appointment, compensation and oversight of the work of
any  compensation  consultant,  legal  counsel  or  other  advisor  that  it  retains,  at  the  expense  of  the  Company.  The  compensation
committee  may  select,  or  receive  advice  from,  a  compensation  consultant,  legal  counsel  or  other  advisor  to  the  compensation
committee,  other  than  in-house  legal  counsel,  only  after  conducting  an  assessment  of,  and  determining,  the  advisor’s
independence, including whether the advisor’s work has raised any questions of independence or conflicts of interest, taking into
consideration the Exchange Act, the factors set forth in Nasdaq rules and any other factors that the committee deems relevant.

In 2017, in determining the compensation of certain executive officers, including bonus amounts, in 2018 in determining our
compensation  policy  and  in  2019  in  determining  the  compensation  of  our  chief  executive  officer  the  compensation  committee
retained  the  services  of  a  compensation  consultant,  Brightman  Almagor  Zohar  &  co.,  or  Deloitte,  to  conduct  a  comparative
survey of the compensation of such office holders. The 2017 and 2018 surveys examined the publicly-reported cash and equity
compensation of chief executive officers and other executive officers, of 8 comparable Israeli pharmaceutical and biotechnology
companies. The 2019 comparative survey examined the publicly-reported cash and equity compensation of board members of 9
comparable U.S., and 6 comparable Israeli pharmaceutical and biotechnology companies.

 
120

Internal Auditor

Under  the  Companies  Law,  the  board  of  directors  is  required  to  appoint  an  internal  auditor  recommended  by  the  audit
committee. The role of the internal auditor is to examine, inter alia, whether the company’s actions comply with applicable law
and proper business procedures. The internal auditor may not be an interested party, an officer or director of the company, or a
relative  of  any  of  the  foregoing,  nor  may  the  internal  auditor  be  our  independent  accountant  or  any  person  on  its  behalf.  An
“interested  party”  means  any  person  who  serves  as  a  director  or  chief  executive  officer,  owns  5%  or  more  of  such  entity’s
outstanding  shares  or  voting  rights  or  has  the  right  to  appoint  one  or  more  directors  or  the  chief  executive  officer.  In  January
2019, Ms. Irena Ben-Yakar from Deloitte was appointed as the Company’s internal auditor.

Exculpation, Insurance and Indemnification of Directors and Officers

Under the Companies Law, a company may not exculpate an office holder (including director) from liability for a breach of
the duty of loyalty. An Israeli company may exculpate an office holder in advance from liability to the company, in whole or in
part,  for  damages  caused  to  the  company  as  a  result  of  a  breach  of  duty  of  care  but  only  if  a  provision  authorizing  such
exculpation is included in its articles of association. Our Articles include such a provision. Notwithstanding, a company may not
exculpate  in  advance  a  director  from  liability  arising  out  of  a  breach  of  duty  of  care  caused  by  dividend  or  distribution  to
shareholders.

Under  the  Companies  Law,  a  company  may  indemnify  an  office  holder  in  respect  of  the  following  liabilities  and  expenses
incurred for acts performed by him or her as an office holder, either pursuant to an undertaking made in advance or following the
indemnified event, if its articles of association includes a provision allowing such indemnification:

•

•

•

financial liability imposed on him or her in favor of another person pursuant to a judgment, including a settlement or arbitrator’s award approved
by a court. However, if an undertaking to indemnify an office holder with respect to such liability is provided in advance, then such an undertaking
must be limited to events which, in the opinion of the board of directors, can be foreseen based on the company’s activities when the undertaking
to indemnify is given, and to an amount or according to criteria determined by the board of directors as reasonable under the circumstances, and
such undertaking shall detail such foreseen events and amount or criteria;

reasonable litigation expenses, including attorneys’ fees, incurred by the office holder (1) as a result of an investigation or proceeding instituted
against him or her by an authority authorized to conduct such investigation or proceeding, provided that (i) no indictment was filed against such
office holder as a result of such investigation or proceeding, and (ii) no financial liability was imposed upon him or her as a substitute for the
criminal proceeding as a result of such investigation or proceeding or, if such financial liability was imposed, it was imposed with respect to an
offense that does not require proof of criminal intent; and (2) in connection with a forfeit; and

reasonable litigation expenses, including attorneys’ fees, incurred by the office holder or imposed by a court in proceedings instituted against him
or her by the company, on its behalf or by a third party, or in connection with criminal proceedings in which the office holder was acquitted, or as
a result of a conviction for an offense that does not require proof of criminal intent.

Under the Companies Law, a company may insure an office holder against the following liabilities incurred for acts performed

by him or her as an office holder, if and to the extent provided in the company’s articles of association:

•

•

•

a breach of the duty of loyalty to the company, provided that the office holder acted in good faith and had reasonable grounds to believe that the
act would not harm the company;

a breach of the duty of care to the company or to a third party; and

a financial liability imposed on the office holder in favor of a third party.

121

 
 
 
 
 
 
 
 
 
However, under the Companies Law, a company may not indemnify, exculpate or insure an office holder against any of the

following:

•

•

•

•

a breach of the duty of loyalty, except for indemnification and insurance for a breach of the duty of loyalty to the company to the extent that the
office holder acted in good faith and had a reasonable grounds to believe that the act would not harm the company;

a breach of the duty of care committed intentionally or recklessly, excluding a breach arising out of the negligent conduct of the office holder;

an act or omission committed with intent to derive illegal personal benefit; or

a fine, monetary sanction, forfeit or penalty levied against, or imposed upon, the office holder.

Under  the  Companies  Law,  exculpation,  indemnification  and  insurance  of  office  holders  in  a  public  company  must  be
approved by the compensation committee and the board of directors, and with respect to certain office holders or under certain
circumstances, also by the shareholders.

Our Articles permit us to exculpate, indemnify and insure our office holders to the fullest extent permitted or to be permitted

by the Companies Law.

We  have  obtained,  subject  to  shareholder  approval,  directors  and  officers  liability  insurance  for  the  benefit  of  our  office
holders of $15 million per annum. We intend to maintain such coverage and pay all premiums thereunder to the fullest extent
permitted by the Companies Law. In addition, we have entered into agreements with each of our directors and executive officers
exculpating  them  from  liability  to  us  for  damages  caused  to  us  as  a  result  of  a  breach  of  duty  of  care  and  undertaking  to
indemnify them, in each case, to the fullest extent permitted by our Articles and Israeli Law.

6.D.          Employees

As of December 31, 2019, we had 24 employees and consultants based in Israel, including 20 full-time employees, threepart
time  employees,  and  one  part-time  consultant  who  serves  as  our  Israel-based  CFO.  In  addition,  we  had  six  employees  and
consultants based in the U.S., including one full time employee, our CEO, and five additional part-time consultants, including our
CMO  and  U.S-based  CFO.  Six  of  our  employees  and  consultants  have  either  PhDs  or  MDs.  The  distribution  of  our  full-time
employees according to main areas of activity is set forth in the following table:

Area of Activity:
Research and development
General and administrative

Total

Employees

15 
6 
21 

Israeli labor laws govern the length of the workday and workweek, minimum wages for employees, procedures for hiring and
dismissing employees, determination of severance pay, annual leave, sick days, advance notice of termination, payments to the
National  Insurance  Institute,  and  other  conditions  of  employment  and  include  equal  opportunity  and  anti-discrimination  laws.
While  we  are  not,  and  none  of  our  employees  is,  party  to  any  collective  bargaining  agreements,  certain  provisions  of  the
collective bargaining agreements between the Histadrut (General Federation of Labor in Israel) and the Coordination Bureau of
Economic  Organizations  (including  the  Industrialists’  Associations)  are  applicable  to  our  employees  in  Israel  by  order  of  the
Israeli Ministry of the Economy. These provisions primarily concern pension fund benefits for all employees, insurance for work-
related  accidents,  recuperation  pay  and  travel  expenses.  We  generally  provide  our  employees  with  benefits  and  working
conditions beyond the required minimums. We have never experienced any employment-related work stoppages and believe our
relationships with our employees are good.

122

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
6.E.          Share Ownership

The  following  table  provides  information  with  respect  to  our  securities  held  by  our  directors  and  executive  officers  as  of

March 15, 2020:

Type of
Security

  Shares

  Options

  Options

  Options

  Shares

  Options

  Options

 Name

Dr. Phillip
Schwartz

Mr. Adam
Gridley
Dr. Arthur
Sentora
Dr. Hillel
Galitzer

Mrs. Faith
Charles

Number of
Securities(1)

Options/warrants
Exercise Price ($) 

Options/
warrants
Exercise Date  

Expiration
Date

Percent of
Shares
Outstanding(2) 

  578,630

  -

  357,500

  6.31

  11/23/2021

  11/23/2023

  696,598

  2.75

  08/05/2023

  08/05/2029

  4.36%
  -

  25,000

  3.97

  1/16/2022

  1/17/2029

  *

  36,010

  143,000

  6.31

  11/15/2021

  11/15/2023

  33,638

  3.97

  09/27/2021

  1/17/2029

  *
  *

* Less than 1%
(1) As of March 15, 2020.
(2) The percent of shares outstanding held by each beneficial ownership of our Ordinary Shares is determined in accordance with
the rules of the SEC, and the information is not necessarily indicative of beneficial ownership for any other purpose. Under such
rules,  beneficial  ownership,  generally,  includes  any  shares  over  which  a  person  exercises  sole  or  shared  voting  or  investment
power,  or  the  right  to  receive  the  economic  benefit  of  ownership.  For  purposes  of  the  table  and  the  related  footnotes,  unless
described otherwise within the footnotes, we deem Ordinary Shares issuable pursuant to options or warrants that are currently
exercisable  or  exercisable  within  60  days  as  of  March  15,  2020  to  be  outstanding  and  to  be  beneficially  owned  by  the  person
holding the options or warrants for the purposes of computing the percentage ownership of that person, but we do not treat them
as outstanding for the purpose of computing the percentage ownership of any other person.

On May 20, 2019, and on February 18, 2020, our shareholders approved the grant of options to certain of our non-executive

directors. See “Item 6.B.—Compensation—Compensation of Executive Officers and Directors— Compensation of Directors.”

Equity Incentive Plans

Share Incentive Plan

On March 17, 2013, our board of directors approved our 2013 Plan for the granting of stock options, restricted share units,
restricted  share  awards  and  performance-based  awards,  in  order  to  provide  incentives  to  our  employees,  directors,  consultants
and/or service providers. As of December 31, 2019, 1,680,469 Ordinary Shares were issuable upon the exercise of outstanding
awards  under  the  2013  Plan,  at  a  weighted-average  exercise  price  of $5.89  per  share.  Of  the  foregoing  outstanding  awards,
options to purchase 1,481,764 Ordinary Shares, in the aggregate, had vested under the 2013 Plan as of that date, with a weighted-
average exercise price of $5.82 per share.

Awards granted under the 2013 Plan are subject to vesting schedules and generally vest over a four-year period commencing
from the applicable grant date, such that 25% of the awards vest on the first anniversary of the applicable grant date and 75% of
the  awards  vest  in  12  equal  installments  upon  the  lapse  of  each  three-month  period  following  the  first  anniversary  of  the
applicable grant date. Subject to the discretion of the 2013 Plan administrator, if an award has not been exercised within six years
after the date of the grant, the award expires. Any period in which a grantee is not our employee or has taken a leave of absence
will not be included in such vesting period.

123

  
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
   
 
 
 
 
 
   
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The 2013 Plan provides for granting awards in compliance with Section 102 of the Israeli Income Tax Ordinance, 5721-1961,
or the Ordinance, which provides to employees, directors and officers, who are not controlling shareholders (as defined in the
Ordinance) and are Israeli residents, favorable tax treatment for compensation in the form of shares or equity awards issued or
granted, as applicable, to a trustee under the capital gains track, or Capital Gains Track, for the benefit of the relevant employee,
director or officer and are, or were, to be held by the trustee for at least two years after the date of grant or issuance. Under the
Capital Gains Track, any accounting expense with respect to the grant or issuance of such shares or awards which relates to gain
taxed as capital gains is not allowed as a deduction for tax purposes.

The 2013 Plan addresses the treatment of vested and unvested awards upon the cessation of employment or engagement of the
award holder as well as upon consummation of a merger, consolidation or similar transaction, or sale of all or substantially all of
our  assets  or  sale  of  at  least  80%  of  our  outstanding  securities.  The  2013  Plan  also  provides  for  certain  lock-up  arrangements
upon consummation of a public offering.

The  2013  Plan  is  administered  by  our  board  of  directors  or  by  a  committee  appointed  by  our  board  of  directors.  Upon  the
completion of our initial public offering, the remaining pool of reserved Ordinary Shares under the 2013 Plan was cancelled, and
the only reserved Ordinary Shares available for grants to our employees, directors, consultants and service providers in the future
are those under the 2018 Plan.

2018 Equity Incentive Plan

On July 2, 2018, in connection with the consummation of our initial public offering, our board of directors approved our 2018
Plan,  with  the  purpose  of  advancing  the  interests  of  our  shareholders  by  enhancing  our  ability  to  attract,  retain  and  motivate
individuals to perform at the highest level. The 2018 Plan governs issuances of equity incentive awards from and after the closing
of  our  initial  public  offering.  The  maximum  number  of  Ordinary  Shares  initially  available  for  issuance  under  equity  incentive
awards  granted  pursuant  to  the  2018  Plan  could  not  exceed  12%  of  the  total  outstanding  Ordinary  Shares  as  of  the  time  of
adoption. On January 1, 2019 and on January 1 of each calendar year thereafter, an additional number of shares equal to 5% of
the total outstanding Ordinary Shares on such date (or any lower number of shares as determined by our board of directors) have
and  will  become  available  for  issuance  under  the  2018  Plan.  As  of  December  31,  2019,  a  total  of  207,563  Ordinary  Shares
representing 6.53% of the total outstanding shares as of that date remained available for issuance under the 2018 Plan. In January
2020,  pursuant  to  the  annual  evergreen  provision  and  following  the  approval  of  our  board  of  directors,  an  additional  893,234
Ordinary Shares, equal to 5% of the total outstanding shares as of January 1, 2020, became available for issuance under the 2018
Plan.

Equity incentive awards may be granted to our employees, non-employee directors, consultants or other advisors, as well as
holders of equity compensation awards granted by a company that may be acquired by us in the future. Awards under the 2018
Plan may be granted in the form of options, share appreciation rights, restricted shares, restricted share units, performance awards
or other share-based awards. Options and share appreciation rights will have an exercise price determined by the administrator
but that is no less than fair market value of the underlying Ordinary Shares on the date of grant.

The vesting conditions for grants under the 2018 Plan will be determined by the administrator and, in the case of restricted

shares and restricted share units, will be set forth in the applicable award documentation.

In  the  event  of  a  participant’s  termination  of  employment,  the  administrator  may,  in  its  discretion,  determine  the  extent  to
which  an  equity  incentive  award  may  be  exercised,  settled,  vested,  paid  or  forfeited.  In  the  event  of  a  change  in  control  (as
defined  in  the  2018  Plan)  of  the  Company,  the  compensation  committee  may,  in  its  discretion,  take  a  number  of  actions  with
respect to awards outstanding under the 2018 Plan, including the following: (i) continuing awards or converting such awards into
an award or right with respect to shares of the successor or surviving corporation; (ii) immediately vesting and settling awards (or
in the case of options and share appreciation rights, providing that such awards will become fully exercisable); (iii) cancelling
unvested awards for no consideration; (iv) terminating or cancelling awards in exchange for a cash payment; and (v) providing
that awards may be assumed, exchanged, replaced or continued by the successor or surviving corporation with cash, securities,
rights or other property. In the event of a structural change of the Company (i.e., a transaction in which the Company’s shares
immediately prior  to  the  transaction  are  converted  into  or  exchanged  for  shares  that  represent  at  least  a  majority  of  the  share
capital  of  the  surviving  corporation,  such  as  a  re-domestication  of  the  Company  or  a  share  flip),  outstanding  awards  will  be
exchanged  or  converted  into  awards  to  acquire  shares  of  the  company  (if  it  is  the  surviving  corporation)  or  the  successor
company in accordance with the applicable exchange ratio.

124

 
 
 
 
 
 
 
 
The 2018 Plan is administered by the board of directors, provided that the board of directors may delegate its authority to the

compensation committee to administer the 2018 Plan.

The 2018 Plan provides for granting awards in compliance with Section 102 of the Ordinance, which provides to employees,
directors and officers of the Company, who are not controlling shareholders (as defined in the Ordinance) of the Company and
are Israeli residents, potential favorable tax treatment for compensation in the form of shares or equity awards issued or granted,
as applicable, to a trustee under the Capital Gains Track for the benefit of the relevant employee, director or officer, subject to
compliance with the terms and conditions of such tax track. Under the Capital Gains Track, any accounting expense with respect
to the grant or issuance of such shares or awards which relates to gain taxed as capital gains is not allowed as a deduction for tax
purposes. 

ITEM 7.          MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS

 7.A.         Major Shareholders

The following table sets forth information with respect to the beneficial ownership of our Ordinary Shares (i) each person or
entity  known  by  us  to  own  beneficially  5%  or  more  of  our  outstanding  Ordinary  Shares  (as  of  the  date  of  such  shareholder’s
Schedule 13G filing for Entera Bio Ltd. with the SEC); (ii) each of our directors and executive officers individually; and (iii) all
of our executive officers and directors as a group.

According to our transfer agent, as of March 15, 2020, there were 92 record holders of our Ordinary Shares, among whom 75
are U.S. holders who beneficially own less than 50% of our Ordinary Shares. None of our shareholders has different voting rights
from other shareholders.

The beneficial ownership of our Ordinary Shares is determined in accordance with the rules of the SEC, and the information is
not  necessarily  indicative  of  beneficial  ownership  for  any  other  purpose.  Under  such  rules,  beneficial  ownership,  generally,
includes any shares over which a person exercises sole or shared voting or investment power, or the right to receive the economic
benefit  of  ownership.  For  purposes  of  the  table  and  the  related  footnotes,  unless  described  otherwise  within  the  footnotes,  we
deem Ordinary Shares issuable pursuant to options or warrants that are currently exercisable or exercisable within 60 days as of
March 15, 2020 to be outstanding and to be beneficially owned by the person holding the options or warrants for the purposes of
computing the percentage ownership of that person, but we do not treat them as outstanding for the purpose of computing the
percentage ownership of any other person, except with respect to the percentage ownership of all executive officers and directors
as  a  group.  The  percentage  of  Ordinary  Shares  beneficially  owned  is  based  on  18,202,237  Ordinary  Shares  outstanding  as  of
March 15, 2020. The beneficial ownership data provided below is based solely on information available to our Company and, in
the case of major shareholders, has not been verified further. Except where otherwise indicated, we believe, based on information
furnished to us by such owners, that the beneficial owners of the Ordinary Shares listed below have sole investment and voting
power with respect to such shares.

Unless otherwise noted below, each shareholder’s address is c/o Entera Bio Ltd., Kiryat Hadassah, Minrav Building - Fifth

Floor, Jerusalem, Israel and 37 Walnut Street, Suite 300 Wellesley Hills   Massachusetts, U.S.

Name

5% or Greater Shareholders (other than directors and executive officers)
D.N.A Biomedical Solutions Ltd.(1)
Gakasa Holdings LLC(2)
Capital Point Ltd.(3)
Centillion Fund, Inc.(4)
Menachem Ehud Raphael(5)
Executive Officers and Directors:
Zeev Bronfeld(6)
Yonatan Malca(7)
Dr. Phillip Schwartz(8)
Gerald Lieberman(9)
 Dr. Roger J. Garceau(10)
Dr. Hillel Galitzer(11)
Jonathan Lieber(12)
Dr. Arthur Santora(13)
Faith L. Charles(14)
Miranda J. Toledano(15)
Gerald M. Ostrov(16)
Sean Ellis(17)
Adam Gridley
Dana Yaacov-Garbeli
All Directors and Executive Officers as a Group (14 persons)(18)

Number and Percentage of
Ordinary Shares

Number

Percent

3,762,959     
2,374,275     
1,604,820     
1,402,310     
1,475,237     

3,779,778     
3,779,778     
802,848     
312,737     
363,220     
125,385     
7,596     
14,065     
16,819     
16,819     
14,016     
8,410     
-     
-     
1,715,552     

20.48%
12.61%
8.78%
7.59%
7.89%

20.56%
20.56%
4.36%
1.70%
1.96%
* 
* 
* 
* 
* 
* 
* 
- 
- 
8.94%

 
 
 
 
 
 
 
   
 
   
     
 
   
   
   
   
   
   
      
  
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
125

* Less than 1%

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)
(13)
(14)
(15)
(16)
(17)
(18)

Based partly on the Schedule 13G/A filed by D.N.A Biomedical with the SEC on February 18, 2020 regarding its holdings. Zeev Bronfeld is the
controlling shareholder of D.N.A Biomedical. By reason of such control, Zeev Bronfeld may be deemed to be beneficial owner of, and to share
the power to vote and dispose of, the shares beneficially owned by D.N.A Biomedical.  Mr. Bronfeld disclaims beneficial ownership of the shares
held  by  D.N.A  Biomedical.  D.N.A’s  holdings  consisted  of:  (i)  3,256,630  Ordinary  Shares  as  reported,  (ii)  337,553  Ordinary  Shares  and  (iii)
Investor Warrants to purchase 168,776 Ordinary Shares exercisable within 60 days as of March 15, 2020, issued to D.N.A on February 18, 2020
following our shareholders’ approval of D.N.A’s participation in our Private Placement. D.N.A’s address is at Shimon Hatarsi 43 St., Tel Aviv,
Israel.
Consists of (i) 1,741,363 Ordinary Shares and (ii) warrants to purchase 632,912 Ordinary Shares, exercisable within 60 days as of March 15,
2020. Gakasa Holdings LLC’s address is 201 S. Biscayne Blvd., Suite 800, Miami, Florida.
Based solely on the Schedule 13G/A filed by Capital Point Ltd. with the SEC on February 13, 2020 regarding its holdings as of December 31,
2019.  Capital Point Ltd. reported that its holdings comprised of (i) 1,521,520 Ordinary Shares, and (ii) warrants to purchase 83,300 Ordinary
Shares exercisable within 60 days as of March 15, 2020. Capital Point Ltd.’s address is at 1 Azrieli Towers Tel Aviv, 67021 Israel.
Based on solely the Schedule 13G/A filed by Centillion Fund, Inc. with the SEC on March 11, 2020 regarding its holdings as of December 31,
2019. Centillion Fund Inc. reported that its holdings comprised of i) 1,131,130 Ordinary Shares and (ii) warrants to purchase 271,180 Ordinary
Shares, exercisable within 60 days as of March 15, 2020. Centillion Fund, Inc.’s address is at 10 Manoel Street, Castries, Saint Lucia.
Based solely on the Schedule 13G filed by Menachem Ehud Raphael with the SEC on March 9, 2020 regarding its holdings as of December 31,
2019.  Menachem  Ehud  Raphael  further  reported  that  its  holdings  consist  of  (i)  975,258  Ordinary  Shares,  and  (ii)  499,979  Ordinary  Shares
underlying options  to  acquire  Ordinary  Shares,  exercisable  within  60  days  as  of  December  31,  2019.  Menachem  Raphael’s  address  is  at  12
Ha’seora, Tel Aviv, Israel.
Based on the Schedule 13G/A filed by Mr. Zeev Bronfeld with the SEC on February 18, 2020 regarding its holdings as of December 31, 2018.
Mr. Bronfeld is the controlling shareholder of D.N.A Biomedical. By reason of such control, Mr. Bronfeld may be deemed to be beneficial owner
of,  and  to  share  the  power  to  vote  and  dispose  of,  the  shares  beneficially  owned  by  D.N.A  Biomedical.  Mr.  Bronfeld  disclaims  beneficial
ownership  of  the  shares  held  by  D.N.A  Biomedical.  D.N.A  holdings  comprised  of:  (1)  3,256,630  Ordinary  Shares  as  reported,  and  (ii)  on
February 18, 2020 following our shareholders’ approval of D.N.A investment, we issued to D.N.A  337,553 Ordinary Shares and warrants to
purchase 168,776 Ordinary Shares exercisable within 60 days as of March 15, 2020. In addition, his holdings consist of 16,819 Ordinary Shares
underlying options to acquire Ordinary Shares, exercisable within 60 days of March 15, 2020.
Mr.  Yonatan  Malca  is  the  CEO  and  a  director  of  D.N.A  Biomedical.  In  addition,  his  holdings  consists  of  16,819  Ordinary  Shares  underlying
options to acquire Ordinary Shares, exercisable within 60 days of March 15, 2020.
Consists of (i) 579,410 Ordinary Shares and (ii) 223,438 Ordinary Shares underlying options to acquire Ordinary Shares, exercisable within 60
days of March 15, 2020.
Consists of (i) 97,872 Ordinary Shares, (ii) 175,159 Ordinary Shares underlying options to acquire Ordinary Shares, exercisable within 60 days
of March 15, 2020, and (iii) warrants to purchase 39,706 Ordinary Shares.
Consists of (i) 4,940 Ordinary Shares (ii) 356,330 Ordinary Shares underlying options to acquire Ordinary Shares,  exercisable within 60 days of
March 15, 2020, and (iii) warrants to purchase 1,950 Ordinary Shares.
Consists of (i) 36,010 Ordinary Shares and (ii) 53,625 Ordinary Shares underlying options to acquire Ordinary Shares, exercisable within 60 days
of March 15, 2020.
Consists of 7,596 Ordinary Shares underlying options to acquire Ordinary Shares, exercisable within 60 days of March 15, 2020.
Consists of 14,065 Ordinary Shares underlying options to acquire Ordinary Shares, exercisable within 60 days of March 15, 2020.
Consists of 16,819 Ordinary Shares underlying options to acquire Ordinary Shares, exercisable within 60 days of March 15, 2020.
Consists of 16,819 Ordinary Shares underlying options to acquire Ordinary Shares, exercisable within 60 days of March 15, 2020.
Consists of 14,016 Ordinary Shares underlying options to acquire Ordinary Shares, exercisable within 60 days of March 15, 2020.
Consists of: 8,410 Ordinary Shares underlying options to acquire Ordinary Shares, exercisable within 60 days of March 15, 2020.
Consists of (i) 718,232 Ordinary Shares, (ii) options to acquire 955,664 Ordinary Shares, exercisable within 60 days of December 31, 2019, and
(iii) warrants to purchase 41,656 Ordinary Shares.

126

Changes in Ownership of Major Shareholders

During the last three years, there were significant changes in percentage ownership by major shareholders (i.e., holders of

5% or more of our Ordinary Shares), including as detailed below:

•

•

•

•

•

D.N.A Biomedical, a major shareholder, beneficially owned 34.8% of the Company at the time of our IPO, but owned 18.23% as of December 31,
2019.

Gakasa Holdings LLC, a new major shareholder, beneficially owned 13.04% of the Company as of December 11, 2019.

Centillion Fund, Inc., a major shareholder, beneficially owned 17.3% of the Company at the time of our IPO, but owned 7.59% as of December
31, 2019.6

Pontifax Management 4 GP (2015) Ltd., a former significant shareholder, ceased to beneficially own more than 5% of the Company in 2019, and
owned 1.3% as of December 31, 2019.

Phillip Schwartz, a former significant shareholder, ceased to beneficially own more than 5% of the Company in 2019, having dropped to 4.32% as
of December 31, 2019.

7.B.          Related Party Transactions

For information regarding compensation of our directors and officers, see “Item 6.B.–Compensation.”

Private Placement

Between December 2019 and February 2020, we entered into a private placement offering (the “Private Placement”), with a
group of accredited investors, or the Investors, including D.N.A Biomedical, our largest shareholder, Mr. Gerald Lieberman, the
chairman of the board, Menachem Ehud Raphael and Gakasa Holdings LLC, both significant shareholders of the Company, for
an aggregate gross proceeds of $14.3 million from the sale of an aggregate amount of 6,047,706 Ordinary Shares, at a price of
$2.37 per share. In addition, we granted the Investors and certain finders an aggregate of 3,300,646 three-year Investor Warrants
to purchase up to an additional 3,300,646 Ordinary Shares at an exercise price in the range of $2.37 and $2.96 per share.

On  the  first  closing,  dated  December  11,  2019,  we  received  gross  proceeds  of  $11.8  million  from  the  sale  of  4,982,301
Ordinary Shares. In addition, as part of the first closing of the Private Placement, we granted the Investors and certain finders an
aggregate 2,693,573 warrants to purchase up to an additional 2,693,573 Ordinary Shares.  As part of the first closing, Mr. Gerald
Lieberman has invested an amount of $150,000 and was issued 63,292 Ordinary Shares and 31,646 Investor Warrants to purchase
up to an additional 31,646 Ordinary Shares.

On  the  second  closing,  dated  December  18,  2019,  we  received  gross  proceeds  of  $1.7  million  from  the  sale  of  727,852
Ordinary  Shares.  In  addition,  as  part  of  the  closing  of  the  second  closing,  we  granted  the  Investors  and  certain  finders  an
aggregate 438,296 Investor Warrants to purchase up to an additional 438,296 Ordinary Shares.

On  the  final  closing  of  the  Private  Placement,  which  occurred  on  February  18,  2020,  we  received  gross  proceeds  of  $0.8
million from D.N.A Biomedical, our principal shareholder, from the sale of 337,553 Ordinary Shares. In addition, as part of final
closing,  we  granted  D.N.A  Biomedical  an  aggregate  of  168,776  Investor  Warrants  to  purchase  up  to  an  additional  168,776
Ordinary Shares.

For further information with respect to the Private Placement, see “Item 10. Additional Information—C. Material Contracts—
Private  Placement.”  For  further  information  with  respect  to  the  Investor  Warrants,  see  “Item  10.  Additional  Information—A.
Share Capital—Investor Warrants.”

127

 
 
 
 
 
 
 
Agreements and Arrangements with, and Compensation of, Directors and Executive Officers

Service and Employment Agreements

Mr. Adam Gridley

We  entered  into  an  Employment  Agreement,  effective  as  of  August  2019,  with  Mr.  Adam  Gridley,  in  connection  with  his
appointment as our Chief Executive Officer and a member of our board of directors. Pursuant to the agreement, Mr. Gridley is
entitled to an annual base salary of $475,000 and an annual bonus of up to 50% of his base salary (up to $237,500), subject to
achieving key performance indicators as determined by the compensation committee and Mr. Gridley’s continued employment
through the payment date. Additionally, Mr. Gridley is eligible to participate in the Company’s standard full-time employment
benefits that are offered by the Company from time to time, which currently include medical, short term disability and 401(k)
benefits.  Mr.  Gridley  is  also  generally  entitled  to  reimbursement  for  travel  and  other  business  expenses  and  other  benefits,
including, vacation, holidays and sick leave. Subject to applicable law, as long as Mr. Gridley is employed by the Company, he is
also covered by our D&O insurance policy.

We have also granted Mr. Gridley options to purchase 696,591 Ordinary Shares under the 2018 Plan, effective as of August
2019, at an exercise price of $2.75, with 25% of the options vesting on the first anniversary of his employment commencement
date, and the remaining 75% of the options vesting in equal quarterly increments over the following three (3) years, so long as he
remains employed on a full time basis (irrespectively if he continues to serve as our director). In the event of a Change in Control
(as defined in the 2018 Plan) any outstanding unvested options shall vest and become fully exercisable (as long as Mr. Gridley
continues to provide services to the Company at that time).

Mr. Gridley’s employment can be terminated by either the Company or Mr. Gridley for any reason (or for no reason), at any
time, provided that if the termination is without Cause, thirty (30) days’ prior written notice will be required by either party. The
Company may elect to pay the applicable portion of Mr. Gridley’s annual base salary during the notice period in lieu of providing
notice. In the event Mr. Gridley’s employment is terminated by the Company without Cause, or if Mr. Gridley resigns for Good
Reason, he will be entitled to receive (i) a lump sum severance payment equal to one times his then-effective annual base salary
and  (ii)  a  pro-rata  portion  of  the  then-applicable  bonus  payment.  For  the  definitions  of  “Cause”  and  “Resignation  for  Good
Reason,” please see “Proposal 1” under the Company’s Proxy Statement on Form 6-K (File No. 001-38556) filed with the SEC
on August 29, 2019.

In March 2020, the board of directors approved a one- time bonus in the amount of $110,000 to Mr. Gridley, subject to
shareholders approval.

Dr. Phillip Schwartz

In June 2019, we amended the terms of the compensation of Dr. Phillip Schwartz in connection with the termination of his
office as our Chief Executive Officer and his appointment as President of  Research  and  Development.  Under  the  terms  of  the
amendment, the 357,000 options granted to Dr. Schwartz in November 2017 that remained outstanding will continue to vest so
long  as  Dr.  Schwartz  continues  to  be  employed  as  an  officer  of  the  Company  (irrespectively  if  he  continues  to  serve  as  our
director). If Dr. Schwartz’s employment with the Company is terminated either by him for Good Reason or by the Company for
any reason other than for Cause, then 100% of such options will be accelerated and fully vested and exercisable as of such date of
termination. In the case of his involuntary termination for Good Reason, the exercise window of the options will be extended by a
twelve  (12)  month  period.  For  the  definitions  of  “Good  Reason”  and  “Cause,”  please  see  “Proposal  2”  under  the  Company’s
Proxy  Statement  on  Form  6-K  (File  No.  001-38556)  filed  with  the  SEC  on  August  29,  2019.  Further,  under  the  terms  of  the
amendment, in the event of a termination of Dr. Schwartz’s employment, Dr. Schwartz is required to give six (6) months’ prior
notice to the Company, and the Company is required to provide Dr. Schwartz with advance notice of one (1) month. On the last
day of Dr. Schwartz’s employment, the Company shall pay him severance in a lump sum in an amount equal to six (6) months of
his then-current base salary, as well as all accrued and unused vacation days and any accrued and unpaid bonuses (to the extent
that Dr. Schwartz is entitled to such bonus as of the termination date).

In March 2020, the board of directors determined to amend the terms of compensation of Dr. Schwartz, our President of Research
and  Development,  subject  to  shareholders  approval.  Under  the  amended  terms,  Dr.  Schwartz  will  be  entitle  to  an  annual  base
salary of $293,164, effective January 1, 2020. In addition, Dr. Schwartz is entitled to a one- time bonus in the amount of $30,000.

Mr. Jonathan Lieber

In  November  2019,  we  entered  into  Consulting  Agreement  with  Danforth  Advisors,  LLC,  or  Danforth,  for  the  provision
of certain investor relations activities, U.S. financing activities and support finance team services, including CFO services, to be
rendered by Mr. Jonathan Lieber. The agreement is for an unlimited term, subject to a termination of Mr. Lieber’s services for

 
 
 
 
 
 
 
Cause, which requires thirty (30) days’ prior written notice , or termination without Cause, which requires sixty (60) days’ prior
written notice.“Cause,” includes (i) a breach of the terms of the agreement which is not cured within thirty days of written notice
of  such  default,  or  (ii)  the  commission  of  any  act  of  fraud,  embezzlement  or  deliberate  disregard  of  a  rule  or  policy  of  the
Company.

128

Pursuant to the agreement, Danforth is entitled to a fee of $350 per hour for the provision of CFO services by Mr. Lieber. Mr.
Lieber generally provides approximately 16 hours per week of service, and we anticipate that Mr. Lieber will continue to provide
the same number of hours per week. Danforth reserves the right to an annual increase in consultant rates of up to 4%, effective
January 1 of each year, commencing on January 1, 2020. In January 2020, the fees per hour increased and are $364 per hour.
Additionally,  pursuant  to  the  agreement,  Danforth  is  entitled  to  reimbursement  for  reasonable  out-of-pocket business expenses
incurred by Danforth in performing the services hereunder, including but not limited to travel and parking.

The terms of compensation for the provision of CFO services by Mr. Lieber also include the grant of options to  Danforth.
Under the terms of the agreement, we granted Danforth options to purchase 30,385 Ordinary Shares of the Company, under the
Company’s 2018 Plan, with an exercise price of $2.53, which will vest over two years in 24 equal monthly installments starting
November 18, 2019 (provided that no earlier termination has occurred). If the Company terminates  the  Consulting  Agreement
before November 18, 2020, other than for a Cause, all such options shall become fully vested.

Dr. Roger J. Garceau

In April 2017, and effective as of December 2016, the Company entered into a Service Agreement with our director, Dr. Roger
J.  Garceau,  pursuant  to  which  Dr.  Garceau  will  be  entitled  to  a  monthly  fee  in  the  amount  of  $6,500  per  month,  and  to
reimbursements  for  certain  expenses.  On  January  17,  2019,  our  board  of  directors  approved  an  amendment  to  Dr.  Garceau’s 
Service Agreement, which provided that the scope of services would be reduced to 20 hours per month and the monthly payment
provided to Dr. Garceau was reduced to $4,000, effective as of November 1, 2018.

Mr. Chaim Davis

Pursuant to an arrangement between us and Mr. Chaim Davis, a former member of our board of directors, Mr. Davis provided
us with certain services related to corporate business development in consideration for a one-time payment of $25,000 paid in
April 2017 and a monthly fee of $6,500. In addition, in November 2017, our board of directors and our shareholders approved a
bonus of $35,000, which was paid to Mr. Davis in December 2017. Effective as of January 1, 2019, Mr. Davis’ monthly payment
for his services reduced to $4,000.

Dr. Arthur Santora

In  September  2018,  we  entered  into  arrangements  with  Kinexum  Services  LLC,  or  Kinexum,  for  the  provision  of  Chief
Medical  Officer  services,  to  be  rendered  by  Dr.  Arthur  Santora.  Such  arrangements  include  a  Statement  of  Work  for  the  term
ending September 3, 2019, or the SOW, with an unlimited option to extend by mutual consent. Pursuant to the SOW, Kinexum is
entitled to a monthly retainer fee in the amount of $17,812.50 for providing a minimum of fifty hours of Chief Medical Officer
services (at a discounted rate). If Dr. Santora exceeds the monthly fifty-hour cap but does not exceed eighty hours, Kinexum shall
be entitled to an hourly fee of $356.25 for any hour exceeding the fifty-hour cap. In addition, Kinexum is entitled to $475 per
hour, for any hour exceeding eighty hours per month. In no event shall the amount of hours per each calendar month shall exceed
120 hours (maximum monthly fees are $47,500). Additionally, pursuant to the SOW, Kinexum is entitled to receive expenses and
other costs such as travel, lodging, and production/shipping. In 2019, we and Kinexum have agreed to extend the terms of the
SOW until further notice.

In addition, the Company and Dr. Santora entered into a direct arrangement for Dr. Santora’s services on behalf of Kinexum
on  September  20,  2018,  under  which  the  Company  undertook,  inter  alia,  to  appoint  Dr.  Santora  as  an  executive  officer  of  the
Company, and to grant Dr. Santora equity compensation to be determined by the Company. As of January 2019, we have granted
Dr. Santora options to purchase 25,000 Ordinary Shares under the Company’s 2018 Plan, at an exercise price of $3.97, with 25%
of  the  options  vesting  on  March  1,  2019,  and  the  remaining  75%  of  the  options  vesting  equal  quarterly  increments  over  the
following three (3) years starting January 17, 2020.

In March 2020, the board of directors approved to grant Dr. Santora 40,000 options to purchase 40,000 Ordinary Shares of the
Company, under the Company’s 2018 Plan, with an exercise price of $2.14. The options vest over 4 years from the date of grant.
25% will vest on the first anniversary of the date of grant and the remaining 75% options shall vest in twelve equal quarterly
installments following the first anniversary of the grant date. The options grant is subject to shareholder approval.

Kinexum  also  provides  general  regulatory  services  to  the  Company,  in  the  ordinary  course  of  business,  in  addition  to  the

services provided by Dr. Santora as Chief Medical Officer.

129

 
 
 
 
 
 
 
 
 
 
Dr. Hillel Galitzer

In March 2020, the board of directors determined to amend the terms of compensation of Dr. Galitzer, our Chief Operating
Officer. Under the amended terms, Dr. Galitzer will be entitled to an annual base salary of $203,987, effective January 1, 2020. In
addition, Dr. Galitzer is entitle to a one- time bonus in the amount of $50,000.We also granted Dr. Galitzer 175,000 options to
purchase 175,000 Ordinary Shares of the Company, under the Company’s 2018 Plan, with an exercise price of $2.14. The options
vest over 4 years from the date of grant. 25% will vest on the first anniversary of the date of grant and the remaining 75% options
shall vest in twelve equal quarterly installments following the first anniversary of the grant date.

Ms. Dana Yaacov-Garbeli

In March 2020, the board of directors determined to amend the terms of the consulting agreement with Ms. Yaacov- Garbeli,
our  Israeli-based  CFO,  subject  to  shareholder  approval.  Under  the  amended  terms,  Ms.  Yaacov-Garbeli  will  be  entitled  to  a
monthly  fee  of  $14,000,  effective  January  1,  2020.  We  also  granted  Ms.  Yaacov-Garbeli  35,000  options  to  purchase
35,000 Ordinary Shares of the Company, under the Company’s 2018 Plan, with an exercise price of $2.14. The options vest over
4 years from the date of grant. 25% will vest on the first anniversary of the date of grant and the remaining 75% options shall vest
in twelve equal quarterly installments following the first anniversary of the grant date.

Pre-IPO Registration Rights

We, certain of our shareholders and certain lenders with which we entered into loan agreements in 2012, have entered into an
Amended and Restated Investors’ Rights Agreement dated as of October 4, 2017, or the Investors’ Rights Agreement, pursuant to
which these shareholders and lenders have the right, following the closing of our initial public offering, to demand that we file a
registration statement or to request that their shares be covered by a registration statement that we are otherwise filing under the
Securities Act. Registration of these shares would result in these shares becoming freely tradable without restriction under the
Securities Act immediately upon the registered sale of such securities.

Demand Registration Rights

Pursuant to the investors’ rights agreement, at any time beginning 180 days after the closing of our initial public offering and
for so long as we are eligible to file a registration statement on Form F-3, any shareholder or group of shareholders holding an
aggregate  of  at  least  10%  of  the  registrable  securities  under  the  investors’  rights  agreement  that  are  not  held  by  D.N.A
Biomedical, may request in writing that we effect the registration under the Securities Act of the sale or other transfer of such
shareholder or shareholders’ Ordinary Shares, provided that we are not required to effect more than three such registrations.

Form F-3 Registration Statement

Any shareholder or group of shareholders holding an aggregate of at least 10% of the registrable securities under the investors’
rights agreement that are not held by D.N.A Biomedical may request in writing that we effect a registration of the sale or other
transfer of such shares, provided that the aggregate anticipated proceeds from the sale of such shares equals at least $1.0 million
and that we are not required to effect more than three such registrations.

We will not be obligated to file a registration statement on Form F-3 in certain cases including if in the good faith judgment of
our board of directors (as reflected in a certificate delivered by our chief executive officer), such registration would be seriously
detrimental  to  our  company  or  its  shareholders,  provided  that  we  do  not  use  this  exemption  more  than  once  in  any  12-month
period. We also have the right not to effect a Form F-3 registration statement during the period from 60 days prior to the filing of,
to six months following the effective date of, a previous registration statements.

Piggyback Registration Rights

The  investors’  rights  agreement  also  provides  our  shareholders  with  “piggy  back”  registration  rights  in  the  event  that  we
determine to register the sale of any of our securities following our initial public offering. With respect to such registration rights,
we have committed to use our reasonable best efforts to include in a registration statement a prospectus relating to the resale of
certain securities held by certain of our shareholders, or to file concurrently with a registration statement with respect to the resale
under the Securities Act of such securities held by such shareholders, so as to permit their disposition (such securities held by
such shareholders and the rights attached to such securities are freely transferable by such shareholders).

130

 
 
 
 
 
 
 
 
 
Private Placement Registration Rights

We  also  entered  into  a  registration  rights  agreement  with  the  Investors  in  the  Private  Placement  (the  “Private  Placement
Registration Rights Agreement”). The summary is not complete and is subject to, and qualified in its entirety by the provisions
of, the Private Placement Registration Rights Agreement that has been filed as an exhibit to this Annual Report. Registration of
these shares would result in these shares becoming freely tradable without restriction under the Securities Act immediately upon
the registered sale of such securities.

Form F-3 Registration Statement

Pursuant to the subscription agreements entered into by the Company as part of the Private Placement (as defined above), we
are obligated to file a registration statement on Form F-3 with the SEC for the resale of the Ordinary Shares issued in the Private
Placement  (including  those  issued  upon  exercise  of  the  Investor  Warrants),  or  other  additional  securities,  as  we  may  find
necessary and at our sole discretion. We are required to effect this registration within seven months of the final closing, subject to
certain customary conditions. We are required to pay the Investors liquidated damages in the event that we do not meet any of the
foregoing requirement in an amount equal to 1% per month of the aggregate purchase price paid in cash by such purchasers to us.
The terms of the Private Placement Registration Rights Agreement will expire upon the second anniversary of the SEC declaring
the F-3 resale shelf effective. Furthermore, the Company will use commercially reasonable efforts to ensure that the securities
registered pursuant to the Private Placement Registration Rights Agreement are listed on Nasdaq Capital Market.

Director Designation Rights

Pursuant  to  the  terms  of  the  Investors’  Rights  Agreement  among  us,  Centillion  and  other  parties  thereto,  following  the
consummation of our initial public offering, for as long as Centillion and its affiliates hold an aggregate of at least 10% of our
issued and outstanding Ordinary Shares, we will nominate, if so requested by Centillion and as permitted by applicable law, a
designee  of  Centillion  for  election  by  our  shareholders  as  a  member  of  our  board  of  directors  and  will  recommend  that  our
shareholders vote in favor of such election. As of December 31, 2019, Centillion hold approximately 6.33% of our issued and
outstanding Ordinary Shares, and in the event that Centillion exercises in full all of the warrants to purchase our Ordinary Shares
that we have issued to it, Centillion will hold approximately 7.73% of our issued and outstanding Ordinary Shares.

Indemnification Agreements and Directors’ and Officers’ Liability Insurance

We  have  entered  into  indemnification  agreements  with  each  of  our  executive  officers  and  directors.  We  also  maintain  an
insurance  policy  that  covers  liabilities  of  our  directors  and  officers  arising  out  of  claims  based  on  acts  or  omissions  in  their
capacities as directors or officers.

Employment-Based Restrictive Covenants

Under the employment agreements entered into with our executive officers, each officer is subject to restrictions with respect
to confidentiality, non-competition/non-solicitation and ownership of intellectual property. The non-competition provision applies
for a period that is generally 12 months following termination of employment. The enforceability of covenants not to compete in
Israel  and  the  United  States  is  subject  to  limitations.  In  addition,  we  are  required  to  provide  notice  prior  to  terminating  the
employment of our executive officers, other than in the case of a termination under circumstances which deprive the executive
officer of severance pay under Israeli law, a breach of trust, or the executive officer’s breach of the terms of confidentiality, non-
competition/non-solicitation and ownership of intellectual property provisions of the relevant employment agreement.

7.C.          Interests of Experts and Counsel

Not applicable.

131

 
 
 
 
 
 
 
 
 
ITEM 8.          FINANCIAL INFORMATION

 8.A.         Consolidated Statements and Other Financial Information

See “Item 18.–Financial Statements.”

Legal proceedings

From time to time, we may become party to litigation or other legal proceedings that we consider to be a part of the ordinary
course of our business. We are not currently involved in any legal proceedings. However, we may become involved in material
legal proceedings in the future. Emisphere has notified us that it believes that it is the exclusive owner of certain U.S. and related
foreign  patents  and  patent  applications  we  acquired  from  Oramed;  however,  Emisphere  has  not  initiated  a  legal  proceeding
against us regarding its claim. For more information on the risks related to Emisphere’s claim, see “Item 3.D.—Risk Factors—
Risks Related to Our Intellectual Property—We may become involved in proceedings to protect or enforce our proprietary rights,
which could be expensive and time consuming, and may ultimately be unsuccessful.”

Dividends

We  have  never  declared  or  paid  cash  dividends  to  our  shareholders  and  we  do  not  intend  to  pay  cash  dividends  in  the
foreseeable  future.  We  intend  to  reinvest  any  earnings  in  developing  and  expanding  our  business.  Any  future  determination
relating  to  our  dividend  policy  will  be  at  the  discretion  of  our  board  of  directors  and  will  depend  on  a  number  of  factors,
including  future  earnings,  our  financial  condition,  operating  results,  contractual  restrictions,  capital  requirements,  business
prospects, our strategic goals and plans to expand our business, applicable law and other factors that our board of directors may
deem relevant.

The  Companies  Law  imposes  further  restrictions  on  our  ability  to  declare  and  pay  dividends.  According  to  the  Companies
Law, a company may generally distribute dividends out of its profits if there is no reasonable concern that the distribution may
prevent the company from meeting its existing and expected obligations when they become due. The Companies Law defines
profit as retained earnings or profits accrued in the last two years, whichever is greater, according to the last reviewed or audited
financial statements of the company, provided that the end of the period to which the financial statements relate is not more than
six months before the distribution. Declaration of dividends requires a resolution of our Board and does not require shareholder
approval.

Payment of dividends may be subject to Israeli withholding taxes. See “Item 10.E.—Taxation” for additional information.

8.B.          Significant changes

Except as disclosed elsewhere in this Annual Report, there have been no other significant changes since December 31, 2019.

ITEM 9.          THE OFFER AND LISTING

 9.A.4       Offer and Listing Details

Not applicable.

9.B.          Plan of Distribution

Not applicable.

9.C.          Market for Ordinary Shares and Warrants

Our  Ordinary  Shares  and  IPO  Warrants  have  been  listed  on  Nasdaq  since  June  28,  2018,  under  the  symbol  “ENTX”  and

“ENTXW,” respectively.

9.D.          Selling Shareholders

Not applicable.

9.E.          Dilution

Not applicable.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
9.F.          Expenses of the Issue

Not applicable.

132

 
 
 
ITEM 10.        ADDITIONAL INFORMATION

10.A.        Share Capital

Ordinary Shares and IPO Warrants

For  a  description  of  our  listed  Ordinary  Shares  and  IPO  Warrants,  refer  to  Exhibit  4.29,  “Description  of  Securities,”

incorporated by reference into this Form 20-F.

Other Warrants

The  following  section  is  a  summary  of  our  warrants  issued  prior  to  our  initial  public  offering  and  pursuant  to  our  Private
Placement  in  2019.  Following  the  initial  public  offering,  such  pre-IPO  warrants  provide  the  applicable  holder,  subject  to  the
terms and conditions of the applicable warrant, rights to acquire Ordinary Shares.

Series A Warrants

As of December 31, 2019, we had 340,210 warrants, or Series A Warrants, outstanding to purchase 340,210 of our Ordinary

Shares, at an exercise price of $3.69.

Pursuant  to  the  terms  of  the  preferred  share  purchase  agreements  with  Centillion  and  certain  other  previously  preferred  A
shareholders, preferred A shareholders have the right to purchase 332,020 of our ordinary shares, at an exercise price of $3.69 up
to July 20, 2019, or Preferred A Option, and to receive additional Series A Warrants to purchase 83,201 of our Ordinary Shares.
In July 2019, one of the shareholders  exercised  his  right  to  purchase  32,500  ordinary  shares  at  an  exercise  price  of  $3.69  and
received additional 8,190 Series A Warrants.

In addition, Centillion had a preemptive right to purchase 44,460 of our Ordinary Shares, at an exercise price of $3.69 up to
July 20, 2019, and to receive additional Series A Warrants to purchase 11,180 of our Ordinary Shares. Further, upon exercise of
the  Preferred  A  Option  by  pre-IPO  preferred  A  shareholders  except  Centillion,  Centillion  had  the  right  to  purchase  additional
11,050 of our ordinary shares, at an exercise price of $3.69 up to July 20, 2019 and to receive additional Series A Warrants to
purchase 2,730 of our Ordinary Shares.

The following summary is of certain material terms and provisions of our Series A warrants which after the completion of our
initial public offering became warrants to purchase Ordinary Shares. The summary is not complete and is subject to, and qualified
in its entirety by the provisions of, the form of the warrant, which is filed as an exhibit to this Annual Report.

Exercisability.   The Series A Warrants are exercisable immediately from issuance, and at any time up to the date that is two
years after our initial public offering, specifically, July 2, 2020. The  Series A Warrants will be exercisable, at the option of each
holder, in whole or in part by delivering to us a duly executed exercise notice accompanied by payment in full for the applicable
number of our Ordinary Shares.

Applicable Shares.   The class of shares that can be acquired upon exercise of the warrants will be our Ordinary Shares, and
upon  any  conversion,  exchange,  reclassification  or  change,  any  security  into  which  our  Ordinary  Shares  may  be  converted,
exchanged, reclassified or otherwise changed.

Exercise Price.   $3.69 per share.

Transferability.   Absent an effective registration statement filed with the SEC covering the disposition or sale of the Series A
Warrants  or  the  shares  issued  or  issuable  upon  exercise  of  the  Series  A  Warrants,  and  registration  or  qualification  under
applicable state securities laws, the holder cannot transfer any or all of the Series A Warrants or the applicable shares unless such
transfer is exempt from the registration requirements of the Securities Act and any applicable state securities laws.

Rights as a Shareholder.   Except as otherwise provided in the  Series A Warrants or by virtue of such holder’s ownership of
our  Ordinary  Shares,  the  holder  of  a  Series  A  Warrants  does  not  have  the  rights  or  privileges  of  a  holder  of  Ordinary  Shares,
including any voting rights, until the holder exercises the Series A Warrants.

133

 
 
 
 
 
 
2016 Warrants

As  of  December  31,  2019,  we  had  687,960  2016  Warrants  outstanding  to  purchase  687,960  of  our  Ordinary  Shares  at  an

exercise price of $6.99 per Ordinary Share.

The following summary is of certain material terms and provisions of our 2016 Warrants. The summary is not complete and is
subject to, and qualified  in  its  entirety  by  the  provisions of,  the  form  of  the  2016  Warrant,  which  is  filed  as  an  exhibit  to  this
Annual Report.

Exercisability.   The 2016 Warrants are exercisable until June 2020.

Applicable Securities.   Ordinary shares.

Exercise Price.   $6.99 per share.

Transferability.     Absent  an  effective  registration  statement  filed  with  the  SEC  covering  the  disposition  or  sale  of  the  2016
Warrants or the securities issued or issuable upon exercise of the 2016 Warrants, and registration or qualification under applicable
state securities laws, the holder cannot transfer any or all of the 2016 Warrants or the applicable underlying shares unless such
transfer is exempt from the registration requirements of the Securities Act and any applicable state securities laws.

Rights as a Shareholder.   Except as otherwise provided in the 2016 Warrants or by virtue of such holder’s ownership of our
Ordinary Shares, the holder of a 2016 Warrant does not have the rights or privileges of a holder of Ordinary Shares, including any
voting rights, until the holder exercises the 2016 Warrant.

Series B Warrants

As of December 31, 2019, we had 68,380 outstanding warrants, or Series B Warrants, to purchase [68,380] Ordinary Shares, at

an exercise price of $6.99 per Ordinary Share.

The following is a summary of certain material terms and provisions of the Series B Warrants, which following the completion

of our initial public offering became warrants to purchase Ordinary Shares.

Exercisability.   The Series B Warrants are exercisable on or before the earlier of: (i) expiration of five years from the date of
the Series B Warrants, specifically, 59,800 Series B Warrants exercisable until October 25, 2022, and 8,580 Series B Warrants
exercisable until December 18, 2022 or (ii) the occurrence of a liquidation, bankruptcy, reorganization, dissolution or winding up
of the Company, whether voluntary or involuntary.

Applicable Securities.   Ordinary Shares.

Exercise Price.    $6.99 per share.

Transferability.     The  Series  B  Warrants  cannot  be  transferred  to  a  third  party,  other  than  an  affiliate  of  the  holder  of  such
Series B Warrants (as defined and subject to the terms and conditions of the Series B Warrants) without (i) a registration under
the  Securities  Act  or  (ii)  an  exemption  from  such  registration  and,  if  requested  by  the  Company,  a  written  opinion  of  legal
counsel  of  the  holder  of  the  Series  B  Warrants,  addressed  to  the  Company  stating  that  the  proposed  transfer  of  the  Series  B
Warrants may be effected without registration under the Securities Act, which opinion will be in form reasonably satisfactory to
the Company.

Rights as a Shareholder.   Except as otherwise provided in the Series B Warrants or by virtue of such holder’s ownership of
our  Ordinary  Shares,  the  holder  of  a  Series  B  Warrants  does  not  have  the  rights  or  privileges  of  a  holder  of  Ordinary  Shares,
including any voting rights, until the holder exercises the Series B Warrants.

134

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Underwriter Warrants 

As of December 31, 2019, we had 70,000 outstanding warrants, or Underwriter Warrants, granted to our initial public offering

underwriters, to purchase 70,000 Ordinary Shares, at an exercise price of $8.80 per Ordinary Share.

The  following  is  a  summary  of  certain  material  terms  and  provisions  of  the  Underwriter  Warrants.  The  summary  is  not
complete and is subject to, and qualified in its entirety by the provisions of, the form of the Underwriter Warrant, which is filed as
an exhibit to this Annual Report.

Exercisability.     The  underwriter  warrants  will  be  exercisable  on  or  before the expiration  of  five  years  from  the  date  of  the
Underwriter  Warrants,  specifically,  July  2,  2023.  The  Underwriter  Warrants  may  be  exercised  on  a  cashless  basis  unless  a
registration statement covering the exercise of the underwriter warrants and sale of the underlying shares by the holder thereof is
in effect and available.

The  Underwriter  Warrants  are  not  redeemable  by  us.  The  underwriter  warrants  also  provide  for  unlimited  “piggyback”
registration rights at our expense with respect to the underlying ordinary shares during the seven-year period commencing on July
2,  2018,  and  for  one  demand  registration  right  at  our  expense  and  an  additional  demand  registration  right  at  the  Underwriter
Warrant holder’s expense during the five-year period commencing on July 2, 2018.

Exercise Price.        $8.8  per  share.  The  exercise  price  of  the  Underwriter  Warrants  (and  the  ordinary  shares  underlying  such
warrants) is subject to adjustment provided under the Underwriter Warrants, for dilutive events such as a stock dividend or stock
split and for recapitalizations, mergers and other fundamental transactions.

Transferability.   The Underwriter Warrants cannot be transferred to a third party, other than an affiliate of the holder of such
Underwriter Warrants (as defined and subject to the terms and conditions of the Underwriter Warrants) without (i) a registration
under the Securities Act or (ii) an exemption from such registration and, if requested by the Company, a written opinion of legal
counsel of the holder of the Underwriter Warrants addressed to the Company stating that the proposed transfer of the Underwriter
Warrants may be effected without registration under the Securities Act, which opinion will be in form reasonably satisfactory to
the Company.

Rights as a Shareholder.   Except as otherwise provided in the Underwriters Warrants or by virtue of such holder’s ownership
of our Ordinary Shares, the holder of an Underwriters Warrant does not have the rights or privileges of a holder of our Ordinary
Shares, including any voting rights, until the holder exercises the Underwriters Warrant.

Investor Warrants

As of December 31, 2019, we had 2,855,095 warrants, or Series Investor Warrants, outstanding to purchase 2,855,095 of our

Ordinary Shares, at an exercise price of $2.96.

The  following  summary  is  of  certain  material  terms  and  provisions  of  our  Series  Investor  Warrants,  Broker-A  Warrants  to
purchase Ordinary Shares. The summary is not complete and is subject to, and qualified in its entirety by the provisions of, the
form of Series Investor Warrants, which is filed as an exhibit to this Annual Report.

Exercisability.   The Series Investor Warrants are exercisable immediately from issuance, and at any time up to the date that is
three  years  after  our  Private  Placement,  specifically,  December  11,  2022  and  December  18,  2022.  The  Private  Placement
Warrants will be exercisable, at the option of each holder, in whole or in part by delivering to us a duly executed exercise notice
accompanied by payment in full for the applicable number of our Ordinary Shares.

135

 
 
 
 
 
 
 
 
 
Applicable Shares.   The class of shares that can be acquired upon exercise of the warrants will be our Ordinary Shares, and
upon  any  conversion,  exchange,  reclassification  or  change,  any  security  into  which  our  Ordinary  Shares  may  be  converted,
exchanged, reclassified or otherwise changed.

Exercise Price.   $2.96 per share.

Transferability.   Absent an effective registration statement filed with the SEC covering the disposition or sale of the Series
Investor Warrants or the shares issued or issuable upon exercise of the Series Investor Warrants, and registration or qualification
under applicable state securities laws, the holder cannot transfer any or all of the Series Investor Warrants or the applicable shares
unless such transfer is exempt from the registration requirements of the Securities Act and any applicable state securities laws.

Rights  as  a  Shareholder.      Except  as  otherwise  provided  in  the    Series  Investor  Warrants  or  by  virtue  of  such  holder’s
ownership of our Ordinary Shares, the holder of a Series Investor Warrant does not have the rights or privileges of a holder of
Ordinary Shares, including any voting rights, until the holder exercises the Series Investor Warrants.

 Broker Warrants

As of December 31, 2019, we had 184,515 warrants, or Broker-A Warrants, outstanding to purchase 184,515 of our Ordinary
Shares, at an exercise price of $2.37, and we had 92,258 warrants, or Broker-B Warrants, outstanding to purchase 92,258 of our
Ordinary Shares, at an exercise price of $2.96 (the “Broker Warrants”).

The following summary is of certain material terms and provisions of our Broker warrants to purchase Ordinary Shares. The
summary is not complete and is subject to, and qualified in its entirety by the provisions of, the form of Broker-A Warrants and
Broker B Warrants, each of which is filed as an exhibit to this Annual Report.

Exercisability.   The Broker-A Warrants and Broker-B Warrants are exercisable immediately from issuance, and at any time up
to the date that is three years after our Private Placement, specifically, December 11, 2022. The Broker-A Warrants and Broker-B
Warrants will each be exercisable, at the option of each holder, in whole or in part by delivering to us a duly executed exercise
notice accompanied by payment in full for the applicable number of our Ordinary Shares.

Applicable Shares.   The class of shares that can be acquired upon exercise of the warrants will be our Ordinary Shares, and
upon  any  conversion,  exchange,  reclassification  or  change,  any  security  into  which  our  Ordinary  Shares  may  be  converted,
exchanged, reclassified or otherwise changed.

Exercise  Price.      $2.96  per  share  in  the  case  of  the  Broker-A  Warrants  and  $2.37  per  share  in  the  case  of  the  Broker-A

Warrants.

Transferability.   Absent an effective registration statement filed with the SEC covering the disposition or sale of the Broker-A
Warrants or Broker-B Warrants or the shares issued or issuable upon exercise of either of the Broker-A Warrants and Broker-B
Warrants,  and  registration  or  qualification  under  applicable  state  securities  laws,  the  holder  cannot  transfer  any  or  all  of  the
Broker-A  Warrants  and  Broker-B  Warrants  or  the  applicable  shares  unless  such  transfer  is  exempt  from  the  registration
requirements of the Securities Act and any applicable state securities laws.

Rights as a Shareholder.   Except as otherwise provided in the Broker-A Warrants and Broker-B Warrants or by virtue of such
holder’s ownership of our Ordinary Shares, the holder of a Broker-A Warrant or Broker-B Warrant does not have the rights or
privileges  of  a  holder  of  Ordinary  Shares,  including  any  voting  rights,  until  the  holder  exercises  such  Broker-A  Warrant  or
Broker-B Warrant.

10.B.        Memorandum and Articles of Association

 We incorporate by reference into this Annual Report on Form 20-F the description of our Articles of Association effective upon
the closing of our initial public offering contained in our F-1 Registration Statement (File No. 333-221472) under “Description of
Share Capital” originally filed with the SEC on June 27, 2018. Such description sets forth a summary of certain provisions of our
Articles of Association, and certain descriptions of applicable Israeli law, each as currently in effect, except that on October 3,
2019, our shareholders approved an amendment to our Articles of Association to increase the maximum number of our directors
to ten. 

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10.C.        Material Contracts

Other  than  the  Amgen  Agreement,  described  above  in  “Item  5.A.  Results  of  Operations—Patent  Transfer,  Licensing
Agreements and Grant Funding—Amgen Research Collaboration and License Agreement” and except for the Private Placement
described below, we are currently in the development stage and therefore we have not entered into any agreements, other than in
the ordinary course of our business, that we deem material in the reporting period.

From  December  2019  to  February  2020,  we  entered  into  the  Private  Placement  (as  defined  above)  with  the  Investors  (as
defined above) for an aggregate gross proceeds of $14.3 million from the sale of an aggregate 6,047,706 Ordinary Shares, at a
price of $2.37 per share. In addition, we granted the Investors and certain finders an aggregate of 3,300,646 three-year warrants
to purchase up to an additional 3,300,646 Ordinary Shares at  an  exercise  price  in  the  range  of  $2.37  and  $2.96  per  share. For
further information, see “Item 7.B. Related Party Transactions—Private Placement.”

Subscription Agreement

In the Subscription Agreement entered between the Company and the Investors in connection with the Private Placement, or
the  Subscription  Agreement,  the  Company  made  customary  representations  and  warranties  and  the  investors  made  customary
representations and warranties. Among the Investors’ representations and warranties, each Investor, which is a U.S. Person for
purposes of the Securities Act, represents that it is an accredited Investor as defined in Rule 501(a) of Regulation D, as amended,
under the Securities Act.

The terms of the Subscription Agreement with the Investors in the Private Placement, are similar in all material respects to the
terms of the Subscription Agreement of D.N.A Biomedical,  expect  for  non-material  changes  related  to  the  relevant  exemption
under the Securities Act utilized by us to issue shares and warrants to D.N.A Biomedical, given their status as an affiliate and
non-U.S. person under the Securities Act. The securities issued to D.N.A Biomedical, were issued pursuant to Regulation S under
the Securities Act. The securities under the Private Placement were not registered under the Securities Act or any state or other
jurisdiction’s securities laws and may not be offered or sold in the United States absent registration or an applicable exemption
from the registration requirements of the Securities Act and applicable state or other jurisdictions’ securities laws.

In  addition,  under  the  Subscription  Agreement,  each  Investor  has  the  right  to  participate,  pro  rata  based  on  its  respective
purchase amount under the Private Placement, in any future private placement offering of the Company of more than $2,500,000
that closes within one year following the final closing of the Private Placement, subject to the conditions thereto.

As  a  result  of  the  closing  of  the  Private  Placement,  the  exercise  price  of  the  IPO  Warrants  listed  on  the  Nasdaq  has  been
adjusted pursuant to the terms of the IPO Warrants, and effective as of the final closing of the Private Placement, the exercise
price of the IPO Warrants is equal to $5.85.

Investor Warrants

The  following  summary  is  of  certain  material  terms  and  provisions  of  the  warrants  issued  to  the  Investors  in  the  Private
Placement (the “Investor Warrants”). The Company also issued 276,773 warrants to certain finders in the Private Placement (the
“Broker Warrants”). The terms of the Broker Warrants are substantially similar to those of the Investor Warrants. This summary
is not complete and is subject to, and qualified in its entirety by the provisions of, the form of the warrant, which is filed as an
exhibit to this Annual Report on Form 20-F.

Each  Investor  Warrant  represents  the  right  to  purchase  one  Ordinary  Share.  As  of  December  31,  2019,  2,855,095  Investor
Warrants are outstanding and represent the right to purchase an aggregate of up to 2,855,095 Ordinary Shares, and as of February
19, 2020 (following the final closing of the Private Placement), 3,023,872 Investor Warrants are outstanding and represent the
right to purchase an aggregate of up to 3,023,872 Ordinary Shares. The exercise price of each 2019 Investor Warrant is $2.96 per
Ordinary Share. The Investor Warrants may be exercised for a period of three years from issuance. The Investor Warrant may be
exercised on a cashless basis.

Prior to the exercise of the Investor Warrants and for the duration of their term, the number of Ordinary Shares issuable upon
their  exercise  and  the  exercise  price  are  subject  to  customary  adjustments,  including  in  the  events  of  reorganizations  or
reclassifications of the Company’s capital stock, upon payment of dividends or distributions to the Company’s shareholders, and
upon subsequent issuance of the Company’s capital stock at or below a price of $2.37.

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If we fail to timely effectuate an exercise under the terms of the Investor Warrants, the Investor Warrants provides for certain

liquidated damages and customary buy-in provisions.

For further information with respect to the Investor Warrants, see Item 10.A “Share Capital—Investor Warrants,” and Item

10.A “Share Capital—Broker Warrants” with respect to the Broker Warrants.

Registration Rights

For  information  with  respect  to  the  registration  rights  provided  in  connection  with  the  Private  Placement,  see  “Item  7.B.

Related Party Transactions—Private Placement Registration Rights.”

10.D.        Exchange Controls

There are currently no Israeli currency control restrictions on the import or export of capital or the remittances of dividends on
our  Ordinary  Shares,  proceeds  from  the  sale  of  the  shares  or  interest  or  other  payments  to  non-residents  of  Israel,  except  for
shareholders who are subjects of countries that are, or have been, in a state of war with Israel.

10.E.        Taxation

The following description is not intended to constitute a complete analysis of all tax consequences relating to the acquisition,
ownership and disposition of our Ordinary Shares and IPO Warrants. You are encouraged to consult your tax advisor concerning
the  tax  consequences  of  your  particular  situation,  as  well  as  any  tax  consequences  that  may  arise  under  the  laws  of  any  state,
local, foreign or other taxing jurisdiction.

Israeli Tax Considerations

The following are material Israeli income tax consequences of the ownership and disposition of our Ordinary Shares and IPO
Warrants. It does not purport to be a comprehensive description of all the tax considerations that may be relevant to a decision to
own or dispose of our Ordinary Shares or IPO Warrants. This discussion does not address all the aspects of Israeli tax laws that
may be relevant to an investor in light of its particular circumstances or to certain types of investors subject to special treatment
under applicable law. The following discussion also contains an overview of the current tax regime applicable to companies in
Israel, with specific reference to its effect on us. This discussion is based upon the tax laws of Israel and regulations promulgated
thereunder  as  of  the  date  hereof,  which  are  subject  to  change.  Some  parts  of  this  discussion  are  based  on  new  tax  legislation
which  has  not  been  subject  to  judicial  or  administrative  interpretation.  The  discussion  should  not  be  construed  as  legal  or
professional tax advice and does not cover all possible tax considerations.

General Corporate Tax Structure

Israeli  companies  are  generally  subject  to  corporate  tax  on  their  taxable  income  currently  at  the  rate  of  23%.  However,  the
effective tax rate payable by a company that derives income from a “preferred enterprise,” “preferred technological enterprise” or
“preferred  special  technological  enterprise”  (as  discussed  below)  may  be  considerably  lower.  Israeli  companies  are  generally
subject to capital gains tax at the regular corporate tax rate.

Tax Benefits under the Law for the Encouragement of Industry (Taxes)

According  to  the  Law  for  the  Encouragement  of  Industry  (Taxes),  5729-1969,  or  the  Industry  Encouragement  Law,  an
“industrial company,” is an Israeli resident company that was incorporated in Israel, of which 90% or more of its income in any
tax year, (other than income from certain government loans), is derived from an “industrial enterprise,” owned by it and located
in  Israel  or  in  the  “area,”  as  such  term  is  defined  under  Section  3a  of  the  Ordinance.  An  “industrial  enterprise”  is  generally
defined as an enterprise whose major activity in any tax year is industrial production.

Under the Industry Encouragement Law, industrial companies are entitled to the following tax-related benefits:

•

amortization over an eight-year period of the cost of purchased know-how and patents and rights to use a patent and know-how which are used for
the development or advancement of the “industrial enterprise,” commencing on the year in which such rights were first exercised;

138

 
 
 
 
 
 
 
 
 
 
 
 
 
•

•

•

deductions over a three-year period of expenses incurred in connection with the issuance and listing of shares on a stock market;

the right to elect, under specified conditions, to file a consolidated tax return together with related Israeli industrial companies; and

accelerated depreciation rates on certain equipment and buildings.

Eligibility  for  benefits  under  the  Industry  Encouragement  Law  is  not  subject  to  receipt  of  prior  approval  from  any

governmental authority.

As we have not generated income yet, there is no assurance that we qualify as an “industrial company” or that the benefits

described above will be available to us in the future.

 Law for the Encouragement of Capital Investments, 5719-1959

Tax Benefits for Income from Preferred Enterprise

The  Law  for  the  Encouragement  of  Capital  Investments,  5719-1959,  generally  referred  to  as  the  Investment  Law,  currently
provides certain tax benefits, inter alia, for income generated by “Preferred Companies” from their “preferred enterprises.” The
definition  of  a  Preferred  Company  includes,  inter  alia,  a  company  incorporated  in  Israel  that  (i)  is  not  wholly-owned  by  a
governmental  entity;  (ii)  owns  a  preferred  enterprise,  which  is  defined  as  an  “industrial  enterprise”  (as  defined  under  the
Investment Law); (iii) is controlled and managed from Israel; and (iv) satisfies further conditions set forth in the Investment Law.

A Preferred Company is entitled to a reduced corporate tax rate of 16% with respect to income attributable to its “preferred
enterprise,” unless the “preferred enterprise” is located in a specified development zone, known as development zone A, in which
case the rate is currently 7.5%.

Dividends paid out of income attributed to a “preferred enterprise” are generally subject to tax at the rate of 20% or such lower
rate as may be provided in an applicable tax treaty. However, if such dividends are paid to an Israeli company, no tax is required
to  be  withheld  (although,  if  the  funds  are  subsequently  distributed  to  individuals  or  non-Israeli  residents  (individuals  and
corporations), the withholding tax would apply).

Moreover, an additional tax of 3% will be imposed on individuals whose annual taxable income exceeds a certain threshold

(NIS 649,560 for 2019, amount is linked to the annual change in the Israeli consumer price index).

As  we  have  not  yet  generated  income,  there  is  no  assurance  that  we  qualify  as  a  Preferred  Company  or  that  the  benefits

described above will be available to us in the future.

Tax Benefits for Income from Preferred Technology Enterprise

An amendment to the Investment Law, or the 2017 Amendment, was enacted as part of the Economic Efficiency Law that was
published on December 29, 2016, and became effective as of January 1, 2017. The 2017 Amendment provides new tax benefits
to Preferred Companies for two types of technology enterprises, as described below, and is in addition to the other existing tax
beneficial programs under the Investment Law.

The  2017  Amendment  provides  that  a  technology  company  satisfying  certain  conditions  will  qualify  as  a  “preferred
technology  enterprise,”  and  may  thereby  enjoy  a  reduced  corporate  tax  rate  of  12%  on  income  that  qualifies  as  “preferred
technology  income,”  as  defined  in  the  Investment  Law.  The  tax  rate  is  further  reduced  to  7.5%  for  a  “preferred  technology
enterprise” located in development zone A. In addition, a “preferred technology enterprise” may enjoy a reduced corporate tax
rate of 12% on capital gain derived from the sale of certain “benefitted intangible assets,” as defined in the Investment Law, to a
related foreign company if the “benefitted intangible assets” were acquired from a foreign company on or after January 1, 2017
for at least NIS 200 million, and the sale receives prior approval from the IIA.

The 2017 Amendment further provides that a technology company satisfying certain conditions (including an annual turnover
of  NIS  10  billion  or  more  of  the  group  that  the  technology  company  is  a  part)  will  qualify  as  a  “special  preferred  technology
enterprise,”  and  may  thereby  enjoy  a  reduced  corporate  tax  rate  of  6%  on  Preferred  Technology  Income  regardless  of  the
company’s  geographic  location  within  Israel.  In  addition,  “a  special  preferred  technology  enterprise”  will  enjoy  a  reduced
corporate  tax  rate  of  6%  on  capital  gain  derived  from  the  sale  of  certain  “benefitted  intangible  assets”  to  a  related  foreign
company if the “benefitted intangible assets” were either developed by an Israeli company or acquired from a foreign company,
in each case if the Benefited Intangible Assets were acquired on or after January 1, 2017, and the sale received prior approval
from the IIA. A “special preferred technology enterprise” that acquires “benefitted intangible assets” from a foreign company for
more  than  NIS  500  million  will  be  eligible  for  these  benefits  for  at  least  10  years,  subject  to  satisfying  certain  conditions  and
obtaining certain approvals as specified in the Investment Law.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
139

 
The Income of a preferred Technological enterprise or a special preferred Technological enterprise needs to be segmented into
three different types of income: Income attributed to production, Income from an intangible asset used for marketing purposes
and technological income. Income attributable to production is determined by a Cost Plus 10% mechanism (This is the default
rate, but may be subject to change pursuant to a transfer pricing study) on the direct production costs, and may be eligible for
benefits as a preferred enterprise. Income from an intangible asset used for marketing, providing it is not immaterial (as defined
in the investment law) is not eligible for benefits and is subject to full corporate income tax. The part of the Technological income
that is considered Preferred Technological Income may be eligible for tax benefits as detailed above.

Dividends  distributed  by  a  “preferred  technology  enterprise”  or  a  “special  preferred  technology  enterprise,”  paid  out  of
Preferred Technology Income, are subject to tax at the rate of 20%, and if distributed to a foreign company and other conditions
are met the tax rate may be 4%.

As we have not yet generated income, there is no assurance that we qualify as a “preferred technology enterprise” or “special

preferred technology enterprise” or that the benefits described above will be available to us in the future.

If in the future we generate taxable income, to the extent that we qualify as a Preferred Company, the benefits provided under
the Investment Law could potentially reduce our corporate tax liabilities. Therefore, the termination or substantial reduction of
the benefits available under the Investment Law could materially increase our tax liabilities.

Capital Gains Tax

The Ordinance generally imposes a capital gains tax on the sale of any capital assets including shares or warrants of Israeli
companies by Israeli and non-Israeli residents (unless, with respect to non-Israeli residents, a specific exemption is available or
unless  a  tax  treaty  between  Israel  and  such  non-Israeli  resident’s  country  of  residence  provides  otherwise,  and  subject  to  the
receipt in advance of a valid certificate from the Israel Tax Authority). The Ordinance distinguishes between real capital gain and
inflationary surplus. The inflationary surplus is a portion of the total capital gain that is attributable to the increase in the Israeli
consumer price index or, in certain circumstances, a foreign currency exchange rate between the date of purchase and the date of
sale. The real capital gain is the excess of the total capital gain over the inflationary surplus.

Israeli Resident Holders

Generally, the tax rate applicable to real capital gains derived from the sale of our Ordinary Shares or IPO Warrants for Israeli
individuals is the ordinary tax rate/s applicable under Section 91 of the Ordinance, provided that such rate shall not exceed 25%
(unless such holder claims a deduction for interest and linkage differentials expenses in connection with such securities, in which
case the capital gain will generally be taxed at a  rate  of  30%,  until  the  promulgation  of  regulations  setting  forth  the  rules  and
conditions for the deduction of real interest and linkage differentials under Section 101A(a)9 and 101A(b) of the Ordinance.

Additionally,  if  such  holder  is  considered  a  “Significant  Shareholder,”  at  the  time  of  the  sale  or  at  any  time  during  the  12-
month period preceding such sale, the tax rate applicable to the real capital gains will be the ordinary tax rate/s applicable under
Section 91 of the Ordinance, provided that such rate shall not exceed 30%. A Significant Shareholder is defined as a person who
holds, directly or indirectly, alone or together with another, at least 10% of any of our means of control (including, among other
things, the right to receive profits of the company, voting rights, the right to receive the company’s liquidation proceeds and the
right to appoint a director).

An  additional  tax  of  3%  will  be  imposed  on  individuals  whose  annual  taxable  income  exceeds  a  certain  threshold  (NIS

649,560 for 2019, the amount is linked to the annual change in the Israeli consumer price index).

Israeli companies are subject to the corporate tax rate on real capital gains derived from the sale of securities at the rate of
23%. Individual holders dealing in securities in Israel are taxed at their marginal tax rates applicable to business income: up to
47%  for  individuals,  plus  an  additional  tax  of  3%,  which  is  imposed  on  individuals  whose  annual  taxable  income  exceeds  a
certain threshold (NIS 649,560 for 2019, the amount is linked to the annual change in the Israeli consumer price index).

Non-Israeli Resident Holders

Non-Israeli residents (individuals and corporations) are generally exempt from Israeli capital gains tax on any gains derived
from the sale, exchange or disposition of our Ordinary Shares and IPO Warrants, provided, among other things, that such holders
did  not  acquire  their  Ordinary  Shares  or  IPO  Warrants  prior  to  the  company’s  initial  public  offering  and  the  gains  were  not
derived from a permanent establishment of such holders in Israel.

140

 
 
 
 
 
 
 
 
 
 
 
 
 
However, non-Israeli entity holders will not be entitled to such exemption if Israeli residents hold an interest of more than 25%
in such non-Israeli entities or are the beneficiaries of or are entitled to 25% or more of the revenues or profits of such non-Israeli
entity,  whether  directly  or  indirectly.  This  exemption  is  not  applicable  to  a  person  whose  gains  from  selling  or  otherwise
disposing of the securities are deemed to be business income.

In addition, a sale of securities may be exempt from Israeli capital gains tax under the provisions of an applicable tax treaty.
For example, pursuant to the Convention between the Government of the United States of America and the Government of Israel
with  respect  to  Taxes  on  Income,  or  the  U.S.-Israel  Tax  Treaty,  capital  gains  arising  from  the  sale,  exchange  or  disposition  of
Ordinary Shares by a person who qualifies as a resident of the United States within the meaning of the U.S.-Israel Tax Treaty and
who holds the shares as a capital asset and is entitled to claim the benefits afforded to such person by the U.S.-Israel Tax Treaty
generally will not be subject to the Israeli capital gains tax unless (i) such person holds, directly or indirectly, shares representing
10% or more of our voting power during any part of the 12-month period preceding such sale, exchange or disposition, subject to
particular conditions, (ii) the capital gains from such sale, exchange or disposition can be allocated to a permanent establishment
of the holder in Israel or (iii) such person is an individual and was present in Israel for a period or periods of 183 days or more in
the aggregate during the relevant tax year. In any such case, the sale, exchange or disposition of such shares would be subject to
Israeli tax, to the extent applicable. Eligibility to benefit from tax treaties is conditioned upon the holder presenting a withholding
certificate issued by the Israel Tax Authority prior to the applicable payment.

Exercise and Lapse of IPO Warrants

The  following  discussion  relating  to  our  IPO  Warrants  is  not  applicable  to  holders  of  IPO  Warrants  who  are  deemed
“controlling members” as defined in Section 3(i) of the Ordinance, which generally means a holder who holds or is entitled to
acquire, directly or indirectly, alone or together with his relative, (i) at least 5% of our issued share capital; (ii) at least 5% of our
voting power; (iii) the right to receive at least 5% of our profits or assets upon winding up; or (iv) the right to appoint a director.
A relative for this purpose means a spouse, brother, sister, parent, parent’s parent, descendant, the spouse’s descendant and the
spouse of any of the foresaid. Such holders should consult with their own tax advisors regarding the potential tax implications to
them of the receipt or exercise of our IPO Warrants.

Holders  of  our  IPO  Warrants  generally  will  not  recognize  gain  or  loss  upon  the  exercise  of  our  IPO  Warrants  for  cash.  An
Ordinary Share acquired pursuant to the exercise of a Warrant for cash will generally have a tax basis equal to the holder’s tax
basis  in  the  Warrant,  increased  by  the  amount  paid  to  exercise  the  Warrant.  If  a  Warrant  is  allowed  to  lapse  unexercised,  the
holder will generally recognize a capital loss equal to such holder’s tax basis in the Warrant.

It is possible that a cashless exercise of a Warrant would be treated as a taxable exchange in which gain or loss is recognized.
In such event, a holder could be deemed to have surrendered  a  number  of  IPO  Warrants  with  a  fair  market  value  equal  to  the
exercise  price  for  the  number  of  IPO  Warrants  deemed  exercised.  For  this  purpose,  the  number  of  IPO  Warrants  deemed
exercised would be equal to the number of IPO Warrants that would entitle the holder to receive upon exercise the number of
Ordinary Shares issued pursuant to the cashless exercise of the IPO Warrants. In this situation, the holder would recognize capital
gain or loss in an amount equal to the difference between the fair market value of the IPO Warrants deemed surrendered to pay
the exercise price and the holder’s tax basis in the IPO Warrants deemed surrendered.

Holders of IPO Warrants should consult with their own tax advisors regarding the calculation of any tax basis adjustments and

the calculation of capital gains upon the sale or other disposition of our IPO Warrants.

Withholding and Reporting

Either the purchaser, the Israeli stockbrokers or financial institutions through which the Ordinary Shares and IPO Warrants are
held  is  obliged  to  withhold  tax  on  the  amount  of  consideration  paid  upon  the  sale  of  such  securities  (or  on  the  capital  gain
realized  on  the  sale,  if  known)  at  the  Israeli  corporate  tax  rate  for  Israeli  companies  (currently  23%).  In  case  the  seller  is  an
individual, the applicable withholding tax rate would be 25% of the amount of the capital gain realized on the sale.

In some instances where our holders may be liable for Israeli tax on the sale of their Ordinary Shares or IPO Warrants, the
payment of the consideration may be subject to the withholding of Israeli tax at source. Holders, including non-Israeli resident
holders,  may  be  required  to  demonstrate  that  they  are  exempt  from  tax  on  their  capital  gains  in  order  to  avoid  withholding  at
source at the time of sale.

In transactions involving a sale of all of the securities of an Israeli resident company, in the form of a merger or otherwise, the
Israel  Tax  Authority  may  require  non-Israeli  resident  holders  who  are  not  liable  for  Israeli  tax  to  sign  a  declaration  in  a  form
specified by the Israel Tax Authority or obtain a specific exemption from the Israel Tax Authority to confirm their status as a non-
resident of Israel, and, in the absence of such declarations or exemptions, may require the purchaser of the securities to withhold
taxes at source.

 
 
 
 
 
 
 
 
 
 
141

 
At the sale of securities traded on a stock exchange, a detailed return, including a computation of the tax due, must be filed and
an advanced payment must be paid on January 31 and July 31 of every tax year in respect of sales of securities made within the
previous six months. However, if all tax due was withheld at source according to applicable provisions of the Ordinance and the
regulations promulgated thereunder, then  the  aforementioned  return  need  not  be  filed  and  no  advance  payment  must  be  made.
Capital gain is also reportable on the annual income tax return.

Taxation of Dividend Distributions

Israeli Residents

Israeli resident individuals are generally subject to Israeli income tax on the receipt of dividends paid on our Ordinary Shares
(other than bonus shares). The tax rate applicable to such dividends is 25%, or 30% for a holder that is considered a Significant
Shareholder the time of distribution or at any time during the 12-month period preceding such distribution. Dividends paid from
income attributed to “preferred enterprises” are generally subject to tax at the rate of 20%. Dividends distributed by a “preferred
technology  enterprise”  or  a  “special  preferred  technology  enterprise,”  paid  out  of  Preferred  Technology  Income,  are  generally
subject to tax at the rate of 20%.

Israeli resident companies are generally exempt from tax on the receipt of dividends paid on our Ordinary Shares.

If the dividend is attributable partly to income derived from a “preferred enterprise” or to Preferred Technology Income of a
“preferred technology enterprise” or a “special preferred  technology  enterprise”  and  partly  to  other  sources  of  income,  the  tax
rate will be a blended rate reflecting the relative portions of the two types of income. We cannot assure you that we will designate
the profits that may be distributed in a way that will reduce holders’ tax liability.

Moreover, an additional tax of 3% will be imposed on individuals whose annual taxable income exceeds a certain threshold

(NIS 649,560 for 2019, amount is linked to the annual change in the Israeli consumer price index).

Payers  of  dividends  on  our  shares,  including  the  Israeli  stockbroker  effectuating  the  transaction,  or  the  financial  institution
through which the securities are held, are required, subject to any of the foregoing exemptions or reduced tax rates to withhold
taxes upon the distribution of dividends at a rate of 25%, provided that the shares are registered with a nominee company.

Non-Israeli Residents

Non-residents  of  Israel  (whether  individuals  or  corporations)  are  generally  subject  to  Israeli  income  tax  on  the  receipt  of
dividends paid on Ordinary Shares at the rate of 25%, or 30% for a holder that is considered a Significant Shareholder at the time
of  distribution  or  any  time  during  the  12-month  period  preceding  such  distribution,  or  20%  if  the  dividend  is  distributed  from
income  attributable  to  a  “preferred  enterprise,”  “preferred  technology  enterprise”  or  “special  preferred  technology  enterprise,”
which tax is to be withheld at source, unless a different rate is provided in a treaty between Israel and the holder’s country of
residence. If the dividends paid out of Preferred Enterprise Technology Income are distributed to a foreign company and other
conditions are met,  the  withholding  tax  rate  may  be  4%.  Eligibility  to  benefit  from tax treaties is conditioned upon the holder
presenting a withholding certificate issued by the Israel Tax Authority prior to the applicable payment.

Payers  of  dividends  on  our  shares,  including  the  Israeli  stockbroker  effectuating  the  transaction,  or  the  financial  institution
through  which  the  securities  are  held,  are  required,  subject  to  any  of  the  foregoing  exemptions,  reduced  tax  rates  and  the
demonstration of a shareholder of his, her or its foreign residency, to withhold taxes upon the distribution of dividends at a rate of
25%, provided that the shares are registered with a nominee company (for corporations and individuals and regardless of whether
a recipient is a significant shareholder).

Under the U.S.-Israel Tax Treaty, the maximum rate of tax withheld in Israel on dividends paid to a holder of Ordinary Shares
who  qualifies  as  a  resident  of  the  United  States  within  the  meaning  of  the  U.S.-Israel  Tax  Treaty  is  25%.  Such  tax  rate  is
generally reduced to 12.5% (for distribution of income that is not attributable to a “preferred enterprise,” “preferred technology
enterprise” or “special preferred technology enterprise”) if the shareholder is a U.S. corporation and holds at least 10% of our
issued  voting  power  during  the  tax  year  in  which  the  dividend  is  distributed  as  well  as  during  the  whole  of  its  prior  tax  year,
provided that not more than 25% of the gross income for such preceding year consists of certain types of interest or dividends and
a certificate for a reduced withholding tax rate is obtained in advance from the Israel Tax Authority.

142

 
 
 
 
 
 
 
 
 
 
 
 
The  aforementioned  rates  under  the  U.S.-Israel  Tax  Treaty  will  not  apply  if  the  dividend  income  was  derived  through  a

permanent establishment of the U.S. resident in Israel.

A non-Israeli resident who receives dividend income derived from or accrued from Israel, from which the full amount of tax
was withheld at source, is generally exempt from the obligation to file tax returns in Israel with respect to such income, provided
that: (i) such income was not generated from business conducted in Israel by the taxpayer(ii) the taxpayer has no other taxable
sources of income in Israel with respect to which tax return is required to be filed, and (iii) the taxpayer is not obliged to pay
Excess Tax.

Eligibility to benefit from tax treaties is conditioned upon the holder presenting a withholding certificate issued by the Israel

Tax Authority prior to the applicable dividend distribution.

Taxation of Distributions on IPO Warrants

We  do  not  currently  expect  to  make  distributions  on  our  Ordinary  Shares.  However,  if  we  make  any  distributions  on  our
Ordinary Shares (including cash distributions), we will be required to make distributions to holders of IPO Warrants. The gross
amount of any such distributions to holders of IPO Warrants may be treated as ordinary income for Israeli income tax purposes
and  subject  to  ordinary  income  tax  rates.  Under  applicable  law,  we  will  have  withholding  obligations  and  may  be  required  to
withhold  from  the  gross  amount  of  such  distribution  at  rates  which  could  be  up  to  the  highest  tax  rates  applicable  to  ordinary
income.  Holders  of  our  IPO  Warrants  should  consult  their  own  tax  advisers  concerning  the  Israeli  income  tax  treatment  of
distributions  on  our  IPO  Warrants  including,  with  respect  to  non-Israeli  resident  holders,  the  credibility  of  any  Israeli  taxes
withheld on such distributions.

Material U.S. Federal Income Tax Considerations for U.S. Holders

The  following  are  material  U.S.  federal  income  tax  consequences  to  the  U.S.  Holders  described  below  of  owning  and
disposing  of  our  Ordinary  Shares  or  IPO  Warrants,  but  it  does  not  purport  to  be  a  comprehensive  description  of  all  the  tax
considerations that may be relevant to a particular person’s decision to own the Ordinary Shares or IPO Warrants. This discussion
applies  only  to  a  U.S.  Holder  that  holds  our  Ordinary  Shares  or  IPO  Warrants  as  capital  assets  for  U.S.  federal  income  tax
purposes. This discussion does not address tax consequences of a fundamental transaction (as defined under the terms of the IPO
Warrants) to U.S. Holders of IPO Warrants. In addition, it does not describe all of the tax consequences that may be relevant in
light of a U.S. Holder’s particular circumstances, including alternative minimum tax consequences, any aspect of the provisions
of the Internal Revenue Code of 1986, as amended, or the Code, commonly known as the Medicare tax and tax consequences
applicable to U.S. Holders subject to special rules, such as:

•

•

•

•

•

•

•

•

certain financial institutions;

dealers or traders in securities that use a mark-to-market method of tax accounting;

persons holding Ordinary Shares or IPO Warrants as part of a “straddle” or integrated transaction or persons entering into a constructive sale with
respect to the Ordinary Shares or IPO Warrants;

persons whose functional currency for U.S. federal income tax purposes is not the U.S. dollar;

entities classified as partnerships for U.S. federal income tax purposes;

tax exempt entities, “individual retirement accounts” or “Roth IRAs”;

persons that own or are deemed to own 10% or more of our stock by vote or value; or

persons holding our Ordinary Shares or IPO Warrants in connection with a trade or business conducted outside of the United States.

If an entity that is classified as a partnership for U.S. federal income tax purposes owns our Ordinary Shares or IPO Warrants,
the  U.S.  federal  income  tax  treatment  of  a  partner  will  generally  depend  on  the  status  of  the  partner  and  the  activities  of  the
partnership. Partnerships owning our Ordinary Shares or IPO Warrants and partners in such partnerships should consult their tax
advisers as to the particular U.S. federal tax consequences of owning and disposing of the Ordinary Shares or IPO Warrants.

This  discussion  is  based  on  the  Code,  administrative  pronouncements,  judicial  decisions,  and  final  and  proposed  Treasury
regulations,  changes  to  any  of  which  subsequent  to  the  date  of  this  Annual  Report  may  affect  the  tax  consequences  described
herein.

143

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For purposes of this discussion, a “U.S. Holder” is a person who, for U.S. federal income tax purposes, is a beneficial owner

of Ordinary Shares or IPO Warrants, as the case may be, and is:

•

•

•

a citizen or individual resident of the United States;

a  corporation,  or  other  entity  taxable  as  a  corporation,  created  or  organized  in  or  under  the  laws  of  the  United  States,  any  state  therein  or  the
District of Columbia; or

an estate or trust the income of which is subject to U.S. federal income taxation regardless of its source.

U.S. Holders should consult their tax advisers concerning the U.S. federal, state, local and foreign tax consequences of owning

and disposing of our Ordinary Shares or IPO Warrants in their particular circumstances.

Taxation of Distributions on Ordinary Shares

We currently do not expect to make distributions on our Ordinary Shares. Subject to the discussion below under “—Passive
Foreign Investment Company Rules,” any distributions paid on our Ordinary Shares (other than certain pro-rata distributions of
Ordinary  Shares)  will  be  treated  as  dividends  to  the  extent  paid  out  of  our  current  or  accumulated  earnings  and  profits  (as
determined under U.S. federal income tax principles). Because we do not calculate our earnings and profits under U.S. federal
income  tax  principles,  it  is  expected  that  distributions  generally  will  be  reported  to  U.S.  Holders  as  dividends.  Subject  to
applicable limitations, dividends paid to certain non-corporate U.S. Holders may be taxable at the favorable tax rates applicable
to “qualified dividend income.” Non-corporate U.S. Holders should consult their tax advisers regarding the availability of these
favorable rates on dividends in their particular circumstances. Dividends will not be eligible for the dividends received deduction
generally available to U.S. corporations under the Code and will generally be included in a U.S. Holder’s income on the date of
receipt.

Dividend income will include any amounts withheld in respect of Israeli taxes, and will be treated as foreign source income
for  foreign  tax  credit  purposes.  Subject  to  applicable  limitations,  some  of  which  vary  depending  upon  the  U.S.  Holder’s
circumstances,  Israeli  taxes  withheld  from  dividends  on  our  Ordinary  Shares  will  be  creditable  against  the  U.S.  Holder’s  U.S.
federal  income  tax  liability.  The  rules  governing  foreign  tax  credits  are  complex  and  U.S.  Holders  should  consult  their  tax
advisers regarding the creditability of foreign taxes in their particular circumstances. In lieu of claiming a foreign tax credit, U.S.
Holders  may  elect  to  deduct  foreign  taxes  (including  Israeli  taxes)  in  computing  their  taxable  income,  subject  to  applicable
limitations. An election to deduct foreign taxes instead of claiming foreign tax credits applies to all foreign taxes paid or accrued
in the taxable year.

If  any  dividend  is  paid  in  foreign  currency,  the  amount  of  dividend  income  will  be  the  dividend’s  U.S.  dollar  amount
calculated by reference to the exchange rate in effect on the date of receipt, regardless of whether the payment is in fact converted
into U.S. dollars. If the dividend is converted into U.S. dollars on the date of receipt, a U.S. Holder should not be required to
recognize foreign currency gain or loss in respect of the dividend income. A U.S. Holder may have foreign currency gain or loss
if the dividend is converted into U.S. dollars after the date of receipt. Such gain or loss would generally be treated as U.S.-source
ordinary income or loss.

Sale or Other Taxable Disposition of Ordinary Shares

Subject to the discussion below under “Passive Foreign Investment Company Rules,” gain or loss realized on the sale or other
taxable disposition of our Ordinary Shares will be capital gain or loss and will be long-term capital gain or loss if the U.S. Holder
held  the  Ordinary  Shares  for  more  than  one  year.  The  amount  of  the  gain  or  loss  will  equal  the  difference  between  the  U.S.
Holder’s  tax  basis  in  the  Ordinary  Shares  disposed  of  and  the  amount  realized  on  the  disposition.  See  “—Sale  or  Other
Disposition,  Exercise  or  Expiration  of  IPO  Warrants”  below  for  a  discussion  regarding  a  U.S.  Holder’s  tax  basis  and  holding
period for Ordinary Shares acquired pursuant to an exercise of IPO Warrants. This gain or loss will generally be U.S. source gain
or loss for foreign tax credit purposes. The deductibility of capital losses is subject to limitations.

Sale or Other Taxable Disposition, Exercise or Expiration of IPO Warrants

Subject to the discussion below under “—Passive Foreign Investment Company Rules,” gain or loss realized on the sale or
other taxable disposition of a Warrant (other than by way of exercise) will be capital gain or loss and will be long-term capital
gain or loss if the U.S. Holder held the Warrant for more than one year at the time of the sale or disposition. The amount of the
gain or loss will equal the difference between the U.S. Holder’s tax basis in the IPO Warrants disposed of and the amount realized
on the disposition.

In general, a U.S. Holder will not be required to recognize income, gain or loss upon the exercise of a Warrant by payment of
the exercise price in cash. A U.S. Holder’s tax basis in Ordinary Shares received upon exercise of IPO Warrants will be equal to

 
 
 
 
 
 
 
 
 
 
 
 
 
the sum of (1) the U.S. Holder’s tax basis in the Warrant and (2) the exercise price of the Warrant. A U.S. Holder’s holding period
in the Ordinary Shares received upon exercise will commence on the day the IPO Warrants are exercised.

144

 
Although there is no direct legal authority as to the U.S. federal income tax treatment of an exercise of a Warrant on a cashless
basis,  we  believe  that  it  is  reasonable  to  take  the  position  that  such  exercise  will  not  be  taxable  (except  with  respect  to  cash
received in lieu of a fractional Ordinary Share), either because the exercise is not a gain realization event or because it qualifies
as a tax-free recapitalization. In the former case, subject to the discussion below under “—Passive Foreign Investment Company
Rules,” the holding period of the Ordinary Shares should commence on the day the IPO Warrants are exercised. In the latter case,
the holding period of the Ordinary Shares would include the holding period of the exercised IPO Warrants. In either case, the
U.S. Holder’s tax basis in the Ordinary Shares (including any fractional Ordinary Share) received generally would equal the U.S.
Holder’s tax basis in the IPO Warrants. However, such position regarding the treatment of a cashless exercise is not binding on
the  Internal  Revenue  Service,  or  the  IRS,  and  the  IRS  may  treat  a  cashless  exercise  of  a  Warrant  as  a  taxable  exchange.  U.S.
Holders are urged to consult their tax advisers as to the consequences of an exercise of a Warrant on a cashless basis. The receipt
of  cash  in  lieu  of  a  fractional  Ordinary  Share  should  result  in  a  capital  gain  or  loss  equal  to  the  difference  between  the  cash
received and the U.S. Holder’s tax basis in the Ordinary Shares allocable to the fractional share.

If  a  Warrant  expires  without  being  exercised,  a  U.S.  Holder  will  recognize  a  capital  loss  in  an  amount  equal  to  such  U.S.
Holder’s  tax  basis  in  the  Warrant.  This  loss  will  be  long-term  capital  loss  if,  at  the  time  of  the  expiration,  the  U.S.  Holder’s
holding period in the Warrant is more than one year. The deductibility of capital losses is subject to limitations.

Taxation of Distributions on IPO Warrants

We  do  not  currently  expect  to  make  distributions  on  our  Ordinary  Shares.  However,  if  we  make  any  distributions  on  our
Ordinary Shares (including cash distributions), we will be required to make distributions to holders of IPO Warrants. The gross
amount of any such distributions to U.S. Holders of IPO Warrants (including any amounts withheld in respect of Israeli taxes)
will be treated as ordinary income for U.S. federal income tax purposes. U.S. Holders should expect that any such distributions
will not qualify for the preferential tax rates applicable to qualified dividend income of non-corporate shareholders. In addition, if
we are a PFIC for any taxable year, under proposed Treasury regulations any such distributions could be subject to the adverse
PFIC  rules  described  in  “—Passive  Foreign  Investment  Company  Rules.”  U.S.  Holders  should  consult  their  tax  advisers
concerning the U.S. federal income tax treatment of distributions on IPO Warrants, including the credibility of any Israeli taxes
withheld on such distributions.

Passive Foreign Investment Company Rules

There is a risk that we may be treated as a PFIC for any taxable year. Although the application of the PFIC rules to a company
like  us  is  subject  to  uncertainties  in  some  respects,  based  on  our  market  capitalization  value  and  our  income  (including
governmental grants) for 2019, we believe that it is reasonable to take the position that we were not a PFIC for 2019, but there
can  be  no  assurance  that  the  Internal  Revenue  Service  will  agree  or  that  a  court  will  uphold  this  position.  For  the  reasons
described below, we cannot express a view as to whether we will be a PFIC for the current or any future taxable year. In general,
a non-U.S. corporation is a PFIC for any taxable year in which (i) 75% or more of its gross income consists of passive income, or
the income test, or (ii) 50% or more of the average  value of its assets consists of assets (generally determined on a quarterly
basis)  that  produce,  or  are  held  for  the  production  of,  passive  income,  or  the  assets  test.  Generally,  passive  income  includes
interest, dividends, rents, royalties and certain gains, and cash is a passive asset for PFIC purposes.

The assets shown on our balance sheet consist, and are expected to continue to consist, primarily of cash and cash equivalents
for the foreseeable future. Therefore, whether we will satisfy the assets test for the current or any future taxable year will depend
largely on the quarterly value of our goodwill and on how quickly we utilize our cash in our business. Because (i) the value of our
goodwill may be determined by reference to the market price of our Ordinary Shares, which has been, and may continue to be
volatile  given  the  nature  and  early  stage  of  our  business,  (ii)  we  hold,  and  expect  to  continue  to  hold,  a  significant  amount  of
cash, and (iii) a company’s annual PFIC status can be determined only after the end of each taxable year, we cannot express a
view  as  to  whether  we  will  be  a  PFIC  for  the  current  or  any  future  taxable  year.  In  addition,  it  is  not  clear  how  to  apply  the
income  test  to  a  company  like  us,  which  is  still  developing  its  key  intangible  assets  and  whose  overall  losses  from  research
activities significantly exceed the amount of its income (including passive income). If our losses from research and development
activities are disregarded for purposes of the income test, we may be a PFIC for any taxable year if 75% or more of our gross
income  (as  determined  for  U.S.  federal  income  tax  purposes)  for  the  relevant  year  is  from  interest  and  financial  investments.
Because the revenue shown on our financial statements is not calculated based on U.S. tax principles, and because for any taxable
year we may not have sufficient (or any) non-passive revenue, there is a risk that we may be or become a PFIC under the income
test for any taxable year.

For purposes of the PFIC rules for any taxable year, a non-U.S. corporation that directly or indirectly owns at least 25% by
value of the shares of another corporation is treated as if it held its proportionate share of the assets of the other corporation and
received directly its proportionate share of the income of the other corporation.

 
 
 
 
 
 
 
 
145

Under attribution rules, if we were a PFIC for any taxable year and had any subsidiaries or other entities in which we held a
direct  or  indirect  equity  interest  that  are  also  PFICs,  or  Lower-tier  PFICs,  U.S.  Holders  would  be  deemed  to  own  their
proportionate  share  of  any  such  Lower-tier  PFICs  and  would  be  subject  to  U.S.  federal  income  tax  according  to  the  rules
described in the following paragraph on (i) certain distributions by a Lower-tier PFIC and (ii) a disposition of shares of a Lower-
tier PFIC, in each case as if the U.S. Holders held such shares or equity interests directly, even if the U.S. Holders do not receive
the proceeds of those distributions or dispositions.

If we were a PFIC for any taxable year during which a U.S. Holder held our Ordinary Shares (and, under proposed Treasury
regulations, IPO Warrants), an adverse tax regime would apply to the U.S. Holder’s investment in our Ordinary Shares (or IPO
Warrants). Generally, gain recognized upon a taxable disposition (including, under certain circumstances, a pledge) of Ordinary
Shares  (or,  under  proposed  Treasury  regulations,  IPO  Warrants)  by  the  U.S.  Holder  would  be  allocated  ratably  over  the  U.S.
Holder’s holding period for such Ordinary Shares (or IPO Warrants). The amounts allocated to the taxable year of disposition and
to taxable years prior to the first taxable year in which we were a PFIC would be taxed as ordinary income. The amount allocated
to  each  other  taxable  year  would  be  subject  to  tax  at  the  highest  tax  rate  in  effect  for  that  taxable  year  for  individuals  or
corporations, as appropriate, and an interest charge would be imposed on the resulting tax liability for each such year. Further, to
the  extent  that  any  distribution  received  by  a  U.S.  Holder  on  Ordinary  Shares  (or,  under  proposed  Treasury  regulations,  IPO
Warrants) exceeded 125% of the average of the annual distributions received on such Ordinary Shares (or IPO Warrants) during
the preceding three years or the U.S. Holder’s holding period, whichever is shorter, that distribution would be subject to taxation
in the same manner. Under proposed Treasury regulations, if we were a PFIC during any taxable year during which a U.S. Holder
held our IPO Warrants, the holding period for the Ordinary Shares received upon exercise of such IPO Warrants would include
the holding period of the IPO Warrants.

If we were a PFIC for any year during which a U.S. Holder owns Ordinary Shares (or, under proposed Treasury regulations
that have a retroactive effective date, IPO Warrants), we generally would continue to be treated as a PFIC with respect to such
U.S. Holder’s Ordinary Shares (or IPO Warrants) unless (a) we ceased to be a PFIC and (b) the U.S. Holder has made a deemed
sale election under the PFIC rules which may result in recognition of gain (but not loss), taxable under the PFIC rules described
above, without the receipt of any corresponding cash.

Alternatively,  if  we  were  a  PFIC  and  if  the  Ordinary  Shares  were  regularly  traded  on  a  qualified  exchange,  a  U.S.  Holder
might be able to make a mark-to-market election with respect to our Ordinary Shares (but generally not with respect to Lower-
tier  PFICs,  if  any)  that  would  result  in  tax  treatment  different  from  the  general  tax  treatment  for  PFICs  described  above.  The
Ordinary  Shares  would  be  treated  as  regularly  traded  in  any  calendar  year  in  which  more  than  a  de  minimis  quantity  of  the
Ordinary Shares were traded on a qualified exchange on at least 15 days during each calendar quarter. The Nasdaq, where our
Ordinary Shares are listed, is a qualified exchange for this purpose. If a U.S. Holder makes the mark-to-market election, the U.S.
Holder generally will recognize in each year that we are a PFIC as ordinary income any excess of the fair market value of the
Ordinary Shares at the end of the taxable year over their adjusted tax basis, and will recognize an ordinary loss in respect of any
excess of the adjusted tax basis of the Ordinary Shares over their fair market value at the end of the taxable year (but only to the
extent of the net amount of income previously included as a result of the mark-to-market election). If a U.S. Holder makes the
election, the U.S. Holder’s tax basis in the Ordinary Shares will be adjusted to reflect these income or loss amounts. In addition,
if a U.S. Holder makes the mark-to-market election, any gain that the U.S. Holder recognizes on the sale or other disposition of
Ordinary Shares in a year in which we are a PFIC will be treated as ordinary income and any loss will be treated as an ordinary
loss (but only to the extent of the net amount of income previously included as a result of the mark-to-market election). Under
current  law,  a  mark-to-market  election  is  not  available  with  respect  to  the  IPO  Warrants  and  will  likely  not  be  available  with
respect  to  any  lower-tier  PFICs.  U.S.  Holders  should  consult  their  tax  advisers  regarding  the  availability  and  advisability  of
making a mark-to-market election in their particular circumstances.

We currently do not intend to provide information necessary for U.S. Holders to make qualified electing fund elections, which,

if available, would result in a further alternative tax treatment.

If we were a PFIC or, with respect to a particular U.S. Holder, were treated as a PFIC for the taxable year in which we pay a
dividend or the prior taxable year, the preferential rates discussed above with respect to dividends paid to certain non-corporate
U.S. Holders of our Ordinary Shares would not apply. In addition, if we were a PFIC for any taxable year during which a U.S.
Holder owns Ordinary Shares (or, under proposed Treasury regulations, IPO Warrants), the U.S. Holder would be required to file
annual reports with the IRS, subject to certain exceptions.

U.S. Holders should consult their tax advisers regarding the potential application of the PFIC rules to their ownership in our

Ordinary Shares or IPO Warrants.

146

 
 
 
 
 
 
 
Information Reporting and Backup Withholding

Payments of distributions and sales proceeds that are made within the United States or through certain U.S. related financial
intermediaries  generally  are  subject  to  information  reporting,  and  may  be  subject  to  backup  withholding,  unless  (i)  the  U.S.
Holder is a corporation or other exempt recipient or (ii) in the case of backup withholding, the U.S. Holder provides a correct
taxpayer identification number and certifies that it is not subject to backup withholding. Backup withholding is not an additional
tax. The amount of any backup withholding from a payment to a U.S. Holder will be allowed as a credit against the U.S. Holder’s
U.S. federal income tax liability and may entitle it to a refund, provided that the required information is timely furnished to the
IRS.

Information with Respect to Foreign Financial Assets

Certain U.S. Holders who are individuals and certain specified entities may be required to report information relating to the
Ordinary Shares or IPO Warrants, unless the Ordinary Shares or IPO Warrants are held in an account maintained by a financial
institution  (in  which  case  the  account  itself  may  be  reportable  if  maintained  by  a  non-U.S.  financial  institution).  U.S.  Holders
should  consult  their  tax  advisors  regarding  their  reporting  obligations  with  respect  to  their  ownership  and  disposition  of  the
Ordinary Shares and IPO Warrants. 

10.F.         Dividends and Paying Agents

Not applicable.

10.G.        Statement by Experts

Not applicable.

10.H.        Documents on Display

We are subject to certain of the information reporting requirements of the Exchange Act. As a foreign private issuer, we are
exempt from the rules and regulations under the Exchange Act prescribing the furnishing and content of proxy statements, and
our  officers,  directors  and  principal  shareholders  are  exempt  from  the  reporting  and  short-swing  profit  recovery  provisions
contained  in  Section  16  of  the  Exchange  Act,  with  respect  to  their  purchase  and  sale  of  our  shares.  In  addition,  we  are  not
required to file reports and financial statements with the SEC as frequently or as promptly as U.S. companies whose securities are
registered under the Exchange Act. However, we are required to file with the SEC, within four months after the end of each fiscal
year,  an  annual  report  on  Form  20-F  containing  financial  statements  audited  by  an  independent  accounting  firm.  We  publish
unaudited interim financial information after the end of each quarter. We furnish this quarterly financial information to the SEC
under cover of a Form 6-K.

The SEC maintains a website that contains reports, proxy and information statements and other information regarding issuers
that  file  electronically  with  the  SEC.  The  address  of  this  website  is  http://www.sec.gov.  The  company’s  website  is
www.enterbio.com.

10.I.         Subsidiary Information

Not applicable.

ITEM 11.        QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

In the ordinary course of our operations, we are exposed to certain market risks. Market risk represents the risk of loss that
may  impact  our  financial  position  due  to  adverse  changes  in  financial  market  prices  and  rates.  Our  market  risk  exposure  is
primarily a result of foreign currency exchange rates.

Foreign Currency Exchange Risk

Our  functional  currency  and  reporting  currency  is  the  U.S.  dollar.  Although  a  substantial  portion  of  our  expenses  (mainly
salaries  and  related  costs)  are  denominated  in  NIS,  accounting  for  31%,  28%  and  24%  of  our  expenses  in  the  years  ended
December 31, 2019, 2018 and 2017, respectively, our revenues were generated under agreement denominated in U.S. dollars and
our  proceeds  from  our  public  offerings,  share  issuance  and  convertible  loan  agreements,  which  are  the  main  source  of  our
financing, are denominated in U.S. dollars. Fluctuations in the NIS to U.S. dollar exchange rate may affect our results because
some of our assets and liabilities are linked to the NIS and a portion of our operating expenses are denominated in NIS. In the
future, we also may be exposed to additional currency fluctuations against the U.S. dollar. See “Item 3.D.—Risk Factors—Our

 
 
 
 
 
 
 
 
 
 
 
 
 
 
business is subject to currency exchange risk and fluctuations between the U.S. dollar and other currencies may negatively affect
our earnings and results of operations.”

147

A devaluation of the NIS in relation to the U.S. dollar has the effect of reducing the U.S. dollar amount of our expenses or
payables that are payable in NIS, unless those expenses or payables are linked to the U.S. dollar. Conversely, any appreciation of
the NIS in relation to the U.S. dollar has the effect of increasing the U.S. dollar value of our unlinked NIS expenses, which would
have a negative impact on our profit margins. In 2019, the value of the NIS appreciated against the U.S. dollar by 7.8%, which
appreciation was partially offset by inflation in Israel of 0.3%. In 2018, the value of the NIS depreciated against the U.S. dollar
by approximately 8.1%, the effect of which was partly offset by inflation in Israel at a rate of approximately 0.8%.

Because exchange rates between the U.S. dollar and the NIS (as well as between the U.S. dollar and other currencies) fluctuate
continuously,  such  fluctuations  have  an  impact  on  our  results  and  period-to-period  comparisons  of  our  results.  The  effects  of
foreign currency re-measurements are reported in our statements of operations.

We will continue to monitor exposure to currency fluctuations. We do not hedge our foreign currency exchange risk. In the
future, we may enter into formal currency hedging transactions to decrease the risk of financial exposure from fluctuations in the
exchange rates of our principal operating currencies. These measures, however, may not adequately protect us from the material
adverse effects of such fluctuations.

Inflation Risk

We do not believe that inflation had a material effect on our business, financial condition or results of operations in the last
two fiscal years. If our costs were to become subject to significant inflationary pressures, we may not be able to fully offset such
higher  costs  through  hedging  transactions.  Our  inability  or  failure  to  do  so  could  harm  our  business,  financial  condition  and
results of operations.  

ITEM 12.        DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES

12.A-D.2.

Not applicable.

12D.3-4.

Not Applicable.

ITEM 13.        DEFAULTS, DIVIDEND ARREARAGES AND DELINQUENCIES

PART TWO

None.

ITEM 14.        MATERIAL MODIFICATIONS TO THE RIGHTS OF SECURITY HOLDERS AND USE OF
PROCEEDS

 None.

ITEM 15.        CONTROLS AND PROCEDURES

(a)

Disclosure Controls and Procedures

Our  management,  with  the  participation  of  our  Chief  Executive  Officer  and  Chief  Financial  Officer,  has  evaluated  the
effectiveness  of  our  disclosure  controls  and  procedures  (as  such  term  is  defined  in  Rules  13a-15(e)  and  15d-15(e)  under  the
Exchange  Act  and  regulations  promulgated  thereunder)  as  of  December  31,  2019,  or  the  Evaluation  Date.  Based  on  such
evaluation, those officers have concluded that, as of the Evaluation Date, our disclosure controls and procedures are effective in
recording, processing, summarizing and reporting, on a timely basis, information required to be included in periodic filings under
the Exchange Act and that such information is accumulated and communicated to management, including our principal executive
and financial officers, as appropriate to allow timely decisions regarding required disclosure.

148

 
  
 
 
 
 
 
 
 
 
 
 
 
(b)

Management’s Annual Report on Internal Control over Financial Reporting

Our  management,  under  the  supervision  of  our  Chief  Executive  Officer  and  Chief  Financial  Officer,  is  responsible  for
establishing and maintaining adequate internal control over our financial reporting, as defined in Rules 13a-15(f) and 15d-15(f) of
the Exchange Act of 1934, as amended. The Company’s internal control over financial reporting is a process designed to provide
reasonable  assurance  regarding  the  reliability  of  financial  reporting  and  the  preparation  of  financial  statements  for  external
purposes in accordance with generally accepted accounting principles. Internal control over financial reporting includes policies
and procedures that:

•
•

•

•

pertain to the maintenance of records that in reasonable detail accurately and fairly reflect our transactions and asset dispositions;
provide reasonable assurance that transactions are recorded as necessary to permit the preparation of our financial statements in accordance with
generally accepted accounting principles;
provide  reasonable  assurance  that  receipts  and  expenditures  are  made  only  in  accordance  with  authorizations  of  our  management  and  board  of
directors (as appropriate); and
provide reasonable assurance regarding the prevention or timely detection of unauthorized acquisition, use or disposition of assets that could have
a material effect on our financial statements.

Due to its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. In addition,
projections  of  any  evaluation  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.

Our  management,  including  our  Chief  Executive  Officer  and  Chief  Financial  Officer,  assessed  the  effectiveness  of  our
internal  control  over  financial  reporting  as  of  December  31,  2019  based  on  criteria  established  in  Internal  Control-Integrated
Framework (2013) by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).

Based  on  such  assessment,  our  management  concluded  that  the  Company’s  internal  control  over  financial  reporting  was

effective as of December 31, 2019.

(c)

Attestation Report of the Registered Public Accounting Firm

As long as we are deemed to be an Emerging Growth Company, we will not be required to include an attestation report of
our  independent  registered  public  accounting  firm  regarding  internal  control  over  financial  reporting,  due  to  an  exemption  for
emerging growth companies provided in the JOBS Act.

(d)

Changes in Internal Control over Financial Reporting

There were no changes in our internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-
15(f) under the Exchange Act) that occurred during the period covered by this Annual Report that have materially affected, or
that are reasonably likely to materially affect, our internal control over financial reporting.

ITEM 16A.     Audit Committee Financial Expert

Our board has determined that Ms. Miranda J. Toledano qualifies to serve as an Audit Committee Financial Expert, as defined
under the SEC rules, and has Financial and Accounting Expertise, as defined in the regulations promulgated under the Companies
Law. Ms. Miranda J. Toledano, also qualifies as an external director under the Companies Law and as an independent director
under the corporate governance standards of the Nasdaq listing requirements and the audit committee independence requirements
of Rule 10A-3 of the Exchange Act. For more information see “Item 6.C.—Board Practices—Board of Directors.”

ITEM 16B.     CODE OF ETHICS

Code of Business Conduct and Ethics

We have adopted a Code of Business Conduct and Ethics applicable to all of our directors, executive officers and employees,
including  our  Chief  Executive  Officer,  Chief  Financial  Officer,  controller  or  principal  accounting  officer,  or  other  persons
performing similar functions, which is a code of ethics as defined in Item 16B of Form 20-F promulgated by the SEC. The full
text of the Code of Business Conduct and Ethics can be found on our website at www.enterabio.com. Information contained on,
or that can be accessed through, our website does not constitute a part of this report and is not incorporated by reference herein. If
we make any amendment to the Code of Business Conduct and Ethics or grant any waivers, including any implicit waiver, from a
provision of the code of ethics, we will disclose the nature of such amendment or waiver on our website to the extent required by
the rules and regulations of the SEC. Under Item 16B of Form 20-F, if a waiver or amendment of the Code of Business Conduct
and  Ethics  applies  to  our  principal  executive  officer,  principal  financial  officer,  principal  accounting  officer  or  controller  and
relates to standards promoting any of the values described in Item16B(b) of Form 20-F, we are required to disclose such waiver
or amendment on our website in accordance with the requirements of Instruction 4 to such Item 16B.

 
 
 
 
 
 
 
 
 
 
 
 
 
149

ITEM 16C.     PRINCIPAL ACCOUNTANT FEES AND SERVICES

Kesselman  &  Kesselman  (a  member  firm  of  PricewaterhouseCoopers  International  Limited,  or  PwC),  has  served  as  our

principal independent registered public accounting firm for each of the two years ended December 31, 2018 and 2019.

The following table provides information regarding fees paid by us to PwC for all services, for the years ended December 31,

2019 and 2018:

Audit fees (1)
Tax fees(2)
Other services
Total fees
__________________________

Year Ended
December 31,

2019

2018

  $

  $

106,813    $
4,500     
-     
111,313    $

397,721 
5,000 
- 
402,721 

(1)

(2)

Includes  professional  services  rendered  in  connection  with  the  audit  of  our  annual  financial  statements  and  the  review  of  our  interim  financial
statements and services related to the company’s initial public offering and other registration statements.
Tax consulting services.

Pre-Approval of Auditors’ Compensation

Our audit committee is responsible for pre-approving audit and non-audit services provided to us by our independent registered
public accounting firm. All of the non-audit services provided to us by the independent auditors following the formation of our
audit committee were pre-approved by the audit committee.

ITEM 16D.     EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES

None.

ITEM 16E.     PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS

None.

ITEM 16F.      CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT

None.

ITEM 16G.     CORPORATE GOVERNANCE

Corporate Governance Practices

We are incorporated in Israel and therefore are subject to various corporate governance practices under the Companies Law,
relating  to  such  matters  as  external  directors,  financial  experts,  our  audit  committee,  our  compensation  committee  and  our
internal auditor. These matters are in addition to the requirements of Nasdaq and other applicable provisions of U.S. securities
laws.  As  a  foreign  private  issuer  whose  securities  are  listed  on  Nasdaq,  we  have  the  option  to  follow  certain  Israeli  corporate
governance practices rather than those of Nasdaq, except to the extent that such laws would be contrary to U.S. securities laws
and provided that we disclose the practices that we are not following and describe the home country practices we follow instead.
Under Nasdaq rules, a foreign private issuer, such as us, may generally follow its home country rules of corporate governance in
lieu of the comparable requirements of Nasdaq rules, except for certain matters including (among others) the composition and
responsibilities of the audit committee and the independence of its members within the meaning of the rules and regulations of
the SEC.

150

 
 
 
 
 
 
 
 
 
   
 
   
   
 
 
 
 
 
 
 
 
 
We rely on the Foreign Private Issuer Exemption with respect to the following Nasdaq requirements:

•

•

•

•

•

•

•

Shareholder Approval.  Although  Nasdaq  rules  generally  require  shareholder  approval  of  equity  compensation  plans  and  material  amendments
thereto, we intend to follow Israeli practice, which is to have such plans and amendments approved only by the board of directors, unless such
arrangements  are  for  the  compensation  of  executive  officers  or  directors,  in  which  case  they  also  require  the  approval  of  the  compensation
committee, and in the case of directors and the chief executive officer (and under certain circumstances, other executive officers) the approval of
the  shareholders.  In  addition,  rather  than  following  Nasdaq  rules  requiring  shareholder  approval  for  the  issuance  of  securities  in  certain
circumstances, such as in private transactions exceeding 20% of the Company’s outstanding registered securities, we intend to follow Israeli law
applicable to us, which requires shareholder approval in the event of issuances to certain related parties, as described below under “—Fiduciary
Duties and Approval of Related Party Transactions—Approval of Related Party Transactions.”

Shareholder  Quorum.  Nasdaq  rules  require  that  an  issuer  have  a  quorum  requirement  for  shareholder  meetings  of  at  least  one-third  of  the
outstanding shares of the issuer’s common voting stock. As permitted under the Companies Law, pursuant to our amended Articles, the quorum
required for an ordinary meeting of shareholders will consist of at least two shareholders present in person or by proxy who hold in the aggregate
at  least  25%  of  the  voting  power  of  our  issued  and  outstanding  shares  and,  in  an  adjourned  meeting,  subject  to  certain  exceptions,  any  two
shareholders.

Compensation Committee. Nasdaq rules require a listed company to have a compensation committee composed entirely of independent directors
that operates pursuant to a written charter addressing its purpose, responsibilities and membership qualifications and may receive counseling from
independent  consultants,  after  evaluating  their  independence.  The  purpose,  responsibilities  and  membership  qualifications  of  our  compensation
committee  are  governed  by  the  Companies  Law,  rather  than  the  Nasdaq  rules.  In  addition,  under  the  Companies  Law,  there  are  no  specific
independence evaluation requirements for outside consultants.

Independent  Approval  of  Board  Nominations.  Nasdaq  rules  require  a  listed  company  to  have  independent  control  over  the  approval  of  board
nominations, either through an independent nominating committee or through a vote by a majority of the company’s independent directors. Under
the Companies Law, there is no requirement to have a nominating committee or that board nominees be approved by independent directors.

Independent  Directors.  Under  Nasdaq  rules,  a  majority  of  the  board  of  directors  must  be  independent.  Under  the  Companies  Law,  there  is  no
requirement that a majority of the board be independent, rather only that at least two directors meet certain independence requirements and be
classified as external directors for purposes of the Companies Law. See “Item 6.C.—Board Practices—External Directors.”

Executive Sessions. Nasdaq rules require that independent directors hold regularly scheduled executive sessions, where only independent directors
are present. Under the Companies Law, our independent directors may choose to hold executive sessions at their discretion, but are not required to
do so.

Third Party Director Compensation. We follow Israeli law requirements with respect to disclosure of compensation for our directors and executive
officers. Israeli law does not require that we disclose information regarding third party compensation of our directors or director nominees. As a
result, our practice varies from the third-party compensation disclosure requirements of Nasdaq.

Except as stated above, we intend to substantially comply with the rules applicable to U.S. companies listed on the Nasdaq.
We may in the future decide to avail ourselves of other foreign private issuer exemptions with respect to some or all of the other
Nasdaq rules from which exemptions are available to foreign private issuers. Following our home country governance practices,
as opposed to the requirements that would otherwise apply to a company listed on Nasdaq, may provide less protection than is
accorded to investors under Nasdaq rules applicable to domestic issuers.

151

 
 
 
 
 
 
 
 
Fiduciary Duties and Approval of Related Party Transactions

Fiduciary Duties of Directors and Officers

Israeli law imposes a duty of care and a duty of loyalty on all directors and officers of a company. The duty of care requires a
director or officer to act with the level of care with which a reasonable director or officer in the same position would have acted
under  the  same  circumstances.  The  duty  of  care  includes,  among  other  things,  a  duty  to  use  reasonable  means,  under  the
circumstances, to obtain information on the advisability of a given action brought for his or her approval or performed by virtue
of  his  or  her  position  and  other  important  information  pertaining  to  such  action.  The  duty  of  loyalty  requires  the  director  or
officer to act in good faith and for the benefit of the company. The duty of loyalty includes a duty to:

•

•

•

•

refrain from any conflict of interest between the performance of his or her duties to the company and his or her other duties or personal affairs;

refrain from any activity that is competitive with the company;

refrain from exploiting any business opportunity of the company to receive a personal gain for himself or herself or others; and

disclose to the company any information or documents relating to the company’s affairs which the office holder received as a result of his or her
position as an office holder.

Disclosure of Personal Interests and Approval of Related Party Transactions

The Companies Law requires that an office holder promptly disclose to the board of directors any personal interest that he or
she may be aware of and all related material information or documents concerning any existing or proposed transaction with the
company. An interested office holder’s disclosure must be made promptly and in any event no later than the first meeting of the
board of directors at which the transaction is considered. Pursuant to Israeli law, the disclosure requirements regarding personal
interests that apply to directors and executive officers also apply to a controlling shareholder of a public company. In the context
of a transaction involving a shareholder of the company, a controlling shareholder also includes a shareholder who holds 25% or
more of the voting rights in the company if no other shareholder holds more than 50% of the voting rights in the company. For
this  purpose,  the  holdings  of  all  shareholders  who  have  a  personal  interest  in  the  same  transaction  will  be  aggregated.  For  a
description regarding who is considered to have a personal interest, see “Item 6.C.—Board Practices—Board Committees.”

Under  the  Companies  Law,  a  related  party  transaction  may  be  approved  only  if  it  is  for  the  benefit  of  the  company.  A
transaction that is not an Extraordinary Transaction in which a director or officer has a personal interest requires the approval of
the board of directors, unless the articles of association of the company provide otherwise. If the transaction is an Extraordinary
Transaction,  it  must  be  approved  by  the  audit  committee  and  the  board  of  directors,  and,  under  certain  circumstances,  by  the
shareholders of the company, as well. An Extraordinary Transaction is a transaction other than in the ordinary course of business,
other than on market terms or that is likely to have a material impact on the company’s profitability, assets or liabilities.

Extraordinary  Transactions  in  which  a  controlling  shareholder  has  a  personal  interest  require  the  approval  of  the  audit
committee  (or,  in  the  case  of  compensation,  indemnification  or  insurance  of  a  controlling  shareholder,  the  compensation
committee), the board of directors and the shareholders of the company. The shareholder approval must be by a simple majority
of all votes cast, provided that (i) such majority includes a simple majority of the votes cast by shareholders having no personal
interest  in  the  matter  or  (ii)  the  total  number  of  votes  of  shareholders  mentioned  in  clause  (i)  above  who  voted  against  such
transaction  does  not  exceed  2%  of  the  total  voting  rights  in  the  company.  To  the  extent  that  any  such  transaction  with  a
controlling shareholder is for a period extending beyond three years and under certain conditions, five years from a company’s
initial  public  offering,  approval  is  required  at  the  end  of  such  period  unless,  with  respect  to  certain  transactions,  the  audit
committee determines that the duration of the transaction is reasonable given the circumstances related thereto.

The Companies Law generally prohibits any director who has a personal interest in an Extraordinary Transaction from being
present  for  the  discussion  and  voting  pertaining  to  such  transaction  in  the  audit  committee  or  board  of  directors,  except  in
circumstances where the majority of the board of directors or the audit committee has a personal interest in the transaction, in
which case such transaction also requires shareholder approval.

152

 
 
 
 
 
 
Pursuant to regulations promulgated under the Companies Law, certain transactions with a controlling shareholder or his or
her relative, or with directors or other office holders, that would otherwise require approval of a company’s shareholders may be
exempt from shareholder approval under certain conditions.

Approval of Director and Officer Compensation

Under  the  Companies  Law,  we  are  required  to  adopt  a  compensation  policy  with  respect  to  our  directors  and  officers  once
every three years, provided however that the compensation policy adopted within nine months from the closing of the Company’s
initial  public  offering  is  valid  for  five  years.  The  compensation  policy  must  serve  as  the  basis  for  decisions  concerning  the
financial  terms  of  employment  or  engagement  of  office  holders,  including  compensation,  benefits,  exculpation,  insurance  and
indemnification.  The  compensation  policy  must  take  into  account  certain  factors,  including  advancement  of  the  company’s
objectives, the company’s business plan and its long-term strategy, and creation of appropriate incentives. It must also consider,
among other things, the company’s risk management, size and the nature of its operations. The compensation policy must include
certain  principles,  such  as:  a  link  between  variable  compensation  and  long-term  performance  and  measurable  criteria;  the
relationship  between  variable  and  fixed  compensation;  and  the  minimum  holding  or  vesting  period  for  variable,  equity-based
compensation.

Following the recommendation of our compensation committee, the compensation policy must be approved by our board of
directors  and  shareholders.  The  shareholder  approval  must  be  by  a  simple  majority  of  all  votes  cast,  provided  that  (i)  such
majority includes a simple majority of the votes cast by non-controlling shareholders having no personal interest in the matter or
(ii) the total number of votes of shareholders mentioned in clause (i) above who voted against such transaction does not exceed
2% of the total voting rights in the company. Even if shareholders do not approve the compensation policy, the board of directors
may  resolve  to  approve  the  compensation  policy,  subject  to  certain  conditions.  We  have  adopted  a  compensation  policy  on
September 27, 2018.

In  general,  the  compensation  terms  of  directors,  the  chief  executive  officer  and  any  employee  or  service  provider  who  is
considered  a  controlling  shareholder  must  be  approved  by  the  compensation  committee,  the  board  of  directors  and  the
shareholders.  Shareholder  approval  is  not  required  for  director  compensation  payable  in  cash  up  to  the  maximum  amount  set
forth in the regulations governing the compensation of external directors. The compensation terms of other officers who report
directly to the chief executive officer require the approval of the compensation committee and the board of directors (subject to
certain exceptions), and under certain circumstances may require shareholder approval.

Shareholder Duties

Pursuant to the Companies Law, a shareholder has a duty to act in good faith and in a customary manner toward the company
and other shareholders and to refrain from abusing his or her power in the company, including, among other things, in voting at a
general meeting and at shareholder class meetings with respect to the following matters:

•

•

•

•

an amendment to the company’s articles of association;

an increase of the company’s authorized share capital;

a merger; or

the approval of related party transactions and acts of office holders that require shareholder approval.

A shareholder also has a general duty to refrain from discriminating against other shareholders.

In  addition,  certain  shareholders  have  a  duty  of  fairness  toward  the  company.  These  shareholders  include  a  controlling
shareholder,  a  shareholder  who  knows  that  he  or  she  has  the  power  to  determine  the  outcome  of  a  shareholder  vote  and  a
shareholder  who  has  the  power  to  appoint  or  to  prevent  the  appointment  of  an  office  holder  of  the  company  or  other  power
towards the company. The Companies Law does not define the substance of the duty of fairness, except to state that the remedies
generally available upon a breach of contract will also apply in the event of a breach of the duty to act with fairness.

153

 
Anti-Takeover Measures under Israeli Law

The Companies Law allows us to create and issue shares having rights different from those attached to our Ordinary Shares,
including  shares  providing  certain  preferred  rights  with  respect  to  voting,  distributions  or  other  matters  and  shares  having
preemptive rights. Currently there are no preferred shares authorized under our Articles. In the future, if we do authorize, create
and issue a specific class of preferred shares, such class of shares, depending on the specific rights that may be attached to it, may
have the ability to frustrate or prevent a takeover or otherwise prevent our shareholders from realizing a potential premium over
the  market  value  of  their  Ordinary  Shares.  The  authorization  and  designation  of  a  class  of  preferred  shares  will  require  an
amendment to our Articles, which requires the prior approval of the holders of a majority of the voting power attaching to our
issued and outstanding shares at a general meeting. The convening of the meeting, the shareholders entitled to participate and the
majority vote required to be obtained at such a meeting will be subject to the requirements set forth in the Companies Law.

Acquisitions under Israeli Law

Full tender offer

A  person  wishing  to  acquire  shares  of  an  Israeli  public  company  and  who  would  as  a  result  hold  over  90%  of  the  target
company’s issued and outstanding share capital is required by the Companies Law to make a tender offer to all of the company’s
shareholders for the purchase of all of the issued and outstanding shares of the company. A person wishing to acquire shares of a
public Israeli company and who would as a result hold over 90% of the issued and outstanding share capital of a certain class of
shares is required to make a tender offer to all of the shareholders who hold shares of the relevant class for the purchase of all of
the issued and outstanding shares of that class. If the shareholders who do not accept the offer hold less than 5% of the issued and
outstanding share capital of the company or of the applicable class, and more than half of the shareholders who do not have a
personal  interest  in  the  offer  accept  the  offer,  all  of  the  shares  that  the  acquirer  offered  to  purchase  will  be  transferred  to  the
acquirer by operation of law. However, a tender offer will also be accepted if the shareholders who do not accept the offer hold
less than 2% of the issued and outstanding share capital of the company or of the applicable class of shares.

Upon a successful completion  of  such  a  full  tender  offer,  any  shareholder  that was an offeree in such tender offer, whether
such  shareholder  accepted  the  tender  offer  or  not,  may,  within  six  months  from  the  date  of  the  tender  offer,  petition  an  Israeli
court to determine whether the tender offer was for less than fair value and that the fair value should be paid as determined by the
court. However, under certain conditions, the offeror may include in the terms of the tender offer that an offeree who accepted the
offer will not be entitled to petition the Israeli court as described above.

If  (i)  the  shareholders  who  did  not  respond  or  accept  the  tender  offer  hold  at  least  5%  of  the  issued  and  outstanding  share
capital of the company or of the applicable class or the shareholders who accept the offer constitute less than a majority of the
offerees that do not have a personal interest in the acceptance of the tender offer, or (ii) the shareholders who did not accept the
tender offer hold 2% or more of the issued and outstanding share capital of the company (or of the applicable class), the acquirer
may not acquire shares from shareholders who accepted the tender offer that will increase its holdings to more than 90% of the
company’s issued and outstanding share capital or of the applicable class.

Special tender offer

The Companies Law provides that an acquisition of shares of an Israeli public company must be made by means of a special
tender  offer  if  as  a  result  of  the  acquisition  the  purchaser  would  become  a  holder  of  25%  or  more  of  the  voting  rights  in  the
company. This requirement does not apply if there is already another holder of at least 25% of the voting rights in the company.
Similarly, the Companies Law provides that an acquisition of shares in a public company must be made by means of a special
tender offer if as a result of the acquisition the purchaser would become a holder of more than 45% of the voting rights in the
company, if there is no other shareholder of the company who holds more than 45% of the voting rights in the company, subject
to certain exceptions.

A special tender offer must be extended to all shareholders of a company but the offeror is not required to offer to purchase
shares  representing  more  than  5%  of  the  voting  power  attached  to  the  company’s  outstanding  shares,  regardless  of  how  many
shares  are  tendered  by  shareholders.  A  special  tender  offer  may  be  consummated  only  if  (i)  the  offeror  acquired  shares
representing at least 5% of the voting power in the company and (ii) the number of shares tendered by shareholders who accept
the offer exceeds the number of shares held by shareholders who object to the offer (excluding the controlling shareholders of the
purchaser  and  holders  of  25%  or  more  of  the  voting  rights  in  the  company  or  any  person  having  a  personal  interest  in  the
acceptance of the tender offer). If a special tender offer is accepted, the purchaser or any person or entity controlling it at the time
of  the  offer  or  under  common  control  with  the  purchaser  or  such  controlling  person  or  entity  at  the  time  of  the  offer  may  not
make a subsequent tender offer for the purchase of shares of the target company and may not enter into a merger with the target
company for a period of one year from the date of the offer, unless the purchaser or such person or entity undertook to effect such
an offer or merger in the initial special tender offer.

 
 
154

Merger

The  Companies  Law  permits  merger  transactions  if  approved  by  each  party’s  board  of  directors  and,  unless  certain
requirements  described  under  the  Companies  Law  are  met,  by  a  majority  vote  of  each  party’s  shareholders.  In  the  case  of  the
target company, approval of the merger further requires a majority vote of each class of its shares.

For purposes of the shareholder vote, unless a court rules otherwise, the merger will not be deemed approved if a majority of
the votes of shares represented at the meeting of shareholders that are held by parties other than the shares held by the other party
to the merger, or by any person (or group of persons acting in concert) who holds (or hold, as the case may be) 25% or more of
the voting rights or the right to appoint 25% or more of the directors of the other party, vote against the merger. If, however, the
merger involves a merger with a company’s own controlling shareholder or if the controlling shareholder has a personal interest
in  the  merger,  then  the  merger  is  instead  subject  to  the  same  Special  Majority  approval  that  governs  all  Extraordinary
Transactions with controlling shareholders, as described in “Item 6.C.–Board Practices—Board Committees.”

If the transaction would have been approved by the shareholders of a merging company if it weren’t for the need for separate
approval  of  each  class  or  the  exclusion  of  the  votes  of  certain  shareholders  as  provided  above,  a  court  may  still  approve  the
merger upon the petition of holders of at least 25% of the voting rights of a company. For such petition to be granted, the court
must find that the merger is fair and reasonable, taking into account the respective values assigned to each of the parties to the
merger and the consideration offered to the shareholders of the target company.

Upon the request of a creditor of either party to the proposed merger, the court may delay or prevent the merger if it concludes
that  there  exists  a  reasonable  concern  that,  as  a  result  of  the  merger,  the  surviving  company  will  be  unable  to  satisfy  the
obligations of the merging entities, and may further give instructions to secure the rights of creditors.

In  addition,  a  merger  may  not  be  consummated  unless  at  least  50  days  have  passed  from  the  date  on  which  a  proposal  for
approval of the merger is filed with the Israeli Registrar of Companies and at least 30 days have passed from the date on which
the merger was approved by the shareholders of each party.

ITEM 16H.     MINE SAFETY DISCLOSURE

Not applicable.

155

 
 
PART THREE

ITEM 17.        FINANCIAL STATEMENTS

Not applicable.

ITEM 18.        FINANCIAL STATEMENTS

The following audited consolidated financial statements, and the related notes thereto, and the Report of Independent Public

Accounting Firm are filed as a part of this Annual Report.

TABLE OF CONTENTS

Audited Financial Statements
Report of Independent Registered Public Accounting Firm
Consolidated Statements of Financial Position
Consolidated Statements of Comprehensive Loss
Consolidated Statements of Changes in Shareholders’ Equity
Consolidated Statements of Cash Flows
Notes to the Consolidated Financial Statements

156

Page

F - 2
F - 3
F - 4
F-5 - F-6
F-7 - F-8
F-9 - F-40

 
 
 
 
 
 
ITEM 19.        EXHIBITS

EXHIBIT
NUMBER

EXHIBIT INDEX

DESCRIPTION OF DOCUMENT

1.1*
2.1

2.2*
4.2

4.3

4.4

4.5

4.6

4.7

4.8

4.9

4.10

4.11

4.12

4.13

4.14

4.15

4.16

4.17

Amended and Restated Articles of Association of Entera Bio Ltd.
Amended and Restated Investor’s Rights Agreement, dated as of October 4, 2017, between the Registrant and the other parties thereto
(incorporated herein by reference to Exhibit 10.10 to the Company’s Registration Statement on Form F-1 (File No. 333-221472) filed
with the SEC on November 9, 2017)
Description of rights of each applicable class of securities registered under Section 12 of the Securities Exchange Act of 1934
Specimen  Form  of  Ordinary  Share  Certificate  (incorporated  herein  by  reference  to  Exhibit  4.1  to  the  Company’s  Registration
Statement on Form F-1 (File No. 333-221472) filed with the SEC on November 9, 2017)
Form of Warrant issued by the Registrant pursuant to our initial public offering (incorporated herein by reference to Exhibit 4.2 to the
Company’s Registration Statement on Form F-1 (File No. 333-221472) filed with the SEC on May 17, 2018)
Form of Underwriter Warrant issued by the Registrant to Maxim Group LLC (incorporated herein by reference to Exhibit 4.3 to the
Company’s Registration Statement on Form F-1 (File No. 333-221472) filed with the SEC on May 17, 2018)
Form of Warrant issued by the Registrant to Centillion Fund on each of January 29, 2014 and January 21, 2015 (incorporated herein by
reference to Exhibit 4.2 to the Company’s Registration Statement on Form F-1 (File No. 333-221472) filed with the SEC on November
9, 2017)
Form  of  additional  Warrant  issued  by  the  Registrant  to  Centillion  Fund  on  January  21,  2015  (incorporated  herein  by  reference  to
Exhibit 4.3 to the Company’s Registration Statement on Form F-1 (File No. 333-221472) filed with the SEC on November 9, 2017)
Form  of  Warrant  issued  by  the  Registrant  to  the  lenders  on  June  24,  2016  (incorporated  herein  by  reference  to  Exhibit  4.4  to  the
Company’s Registration Statement on Form F-1 (File No. 333-221472) filed with the SEC on November 9, 2017)
Form of Warrant issued by the Registrant to GP Nurmenkari Inc. (incorporated herein by reference to Exhibit 4.5 to the Company’s
Registration Statement on Form F-1 (File No. 333-221472) filed with the SEC on November 9, 2017)
Patent Transfer Agreement, dated as of February 22, 2011, between the Registrant and Oramed Ltd. (incorporated herein by reference
to Exhibit 10.1 to the Company’s Registration Statement on Form F-1 (File No. 333-221472) filed with the SEC on November 9, 2017)
Convertible Financing Agreement, dated as of November 8, 2012, among the Registrant, D.N.A Biomedical Solutions, Ltd. and the
lenders thereto (incorporated herein by reference to Exhibit 10.2 to the Company’s Registration Statement on Form F-1 (File No. 333-
221472) filed with the SEC on November 9, 2017)
Convertible Financing Agreement, dated as of December 31, 2012, among the Registrant, D.N.A Biomedical Solutions, Ltd. and the
lenders thereto (incorporated herein by reference to Exhibit 10.3 to the Company’s Registration Statement on Form F-1 (File No. 333-
221472) filed with the SEC on November 9, 2017)
The Entera Bio Ltd. Share Incentive Plan (incorporated herein by reference to Exhibit 10.4 to the Company’s Registration Statement
on Form F-1 (File No. 333-221472) filed with the SEC on November 9, 2017)
Series A Preferred Share Purchase Agreement, dated as of January 29, 2014, between the Registrant and Centillion Fund (incorporated
herein by reference to Exhibit 10.5 to the Company’s Registration Statement on Form F-1 (File No. 333-221472) filed with the SEC on
November 9, 2017)
First Amendment to Series A Preferred Share Purchase Agreement, dated as of June 18, 2014, between the Registrant and Centillion
Fund (incorporated herein by reference to Exhibit 10.6 to the Company’s Registration Statement on Form F-1 (File No. 333-221472)
filed with the SEC on November 9, 2017)
Second  Amendment  to  Series  A  Preferred  Share  Purchase  Agreement,  dated  as  of  January  21,  2015,  between  the  Registrant  and
Centillion Fund (incorporated herein by reference to Exhibit 10.7 to the Company’s Registration Statement on Form F-1 (File No. 333-
221472) filed with the SEC on November 9, 2017)
Third  Amendment  to  Series  A  Preferred  Share  Purchase  Agreement,  dated  as  of  November  2015,  between  the  Registrant  and
Centillion Fund (incorporated herein by reference to Exhibit 10.8 to the Company’s Registration Statement on Form F-1 (File No. 333-
221472) filed with the SEC on November 20, 2017)
Fourth Amendment to Series A Preferred Share Purchase Agreement, dated as of July 20, 2017, between the Registrant and Centillion
Fund (incorporated herein by reference to Exhibit 10.8 to the Company’s Registration Statement on Form F-1 (File No. 333-221472)
filed with the SEC on November 20, 2017)

157

  
 
 
 
4.18

4.19

4.20

4.21

4.22

4.23

4.24 †

4.25*
4.26*
4.27*
4.28*
8.1*
12.1*
12.2*
13.1**
13.2**
15.1*

101

Form of indemnification agreement between the Registrant and its directors and executive officers (incorporated herein by reference to
Exhibit 10.12 to the Company’s Registration Statement on Form F-1 (File No. 333-221472) filed with the SEC on November 20, 2017)
Service Agreement, dated April 6, 2017, between Roger Garceau and the Company (incorporated herein by reference to Exhibit 10.13
to the Company’s Registration Statement on Form F-1 (File No. 333-221472) filed with the SEC on November 9, 2017)
2018 Equity Incentive Plan (incorporated herein by reference to Exhibit 99 to the Company’s Registration Statement on Form S-8 (File
No. 333-227488) filed with the SEC on September 24, 2018)
Form of Stock Option Award Agreement under the 2018 Equity Incentive Plan (incorporated herein by reference to Exhibit 4.25 to the
Company’s Annual Report on Form 20-F (File No. 001-38556) filed with the SEC on March 28, 2019)
Amendment  No.  1  to  the  Series  B  Preferred  Share  Purchase  Agreement,  dated  December  18,  2017,  between  the  Registrant  and  the
other parties thereto (incorporated herein by reference to Exhibit 10.17 to the Company’s Registration Statement on Form F-1 (File No.
333-221472) filed with the SEC on January 5, 2018)
Form of Warrant Agency Agreement (incorporated herein by reference to Exhibit 10.18 to the Company’s Registration Statement on
Form F-1 (File No. 333-221472) filed with the SEC on June 15, 2018)
Research  Collaboration  and  License  Agreement,  dated  as  of  December  10,  2018,  between  Amgen  Inc.  and  Entera  Bio  Ltd.
(incorporated herein by reference to Exhibit 4.28 to the Company’s Amended Annual Report on Form 20-F/A (File No. 001-38556)
filed with the SEC on April 17, 2019)
Form of Regulation D Private Placement Subscription Agreement
Subscription Agreement, dated December 13, 2019, between the Registrant and D.N.A Biomedical Solutions Ltd.
Form of Investor Warrant used by the Registrant pursuant to its 2019 Private Placement
Registration Rights Agreement, dated December 10, 2019, between the Registrant and the other parties thereto
List of subsidiaries
Certification pursuant to section 302 of the Sarbanes-Oxley Act of 2002
Certification pursuant to section 302 of the Sarbanes-Oxley Act of 2002
Certification pursuant to 18 U.S.C. section 1350, as adopted pursuant to section 906 of the Sarbanes-Oxley Act of 2002
Certification pursuant to 18 U.S.C. section 1350, as adopted pursuant to section 906 of the Sarbanes-Oxley Act of 2002
Consent of Kesselman & Kesselman, Certified Public Accountants, a member firm of PricewaterhouseCoopers International Limited,
an independent registered public accounting firm.
The following materials from our Annual Report on Form 20-F for the year ended December 31, 2019 formatted in XBRL (Extensible
Business  Reporting  Language)  are  furnished  herewith:  (i)  the  Report  of  Independent  Registered  Public  Accounting  Firm,  (ii)  the
consolidated statements of financial position, (iii) the consolidated statements of comprehensive loss, (iv) the consolidated statements
of changes in shareholders’ equity (capital deficiency), (v) the consolidated statements of cash flows, and (vi) the notes to consolidated
financial statements, tagged as blocks of text and in detail.

*          Filed herewith.
**        Furnished herewith.

†          Confidential treatment granted as to portions of the exhibit. Confidential materials omitted and filed separately with the
Securities and Exchange Commission.  

158

Entera Bio Ltd. hereby certifies that it meets all of the requirements for filing on Form 20-F and that it has duly caused and

authorized the undersigned to sign this Annual Report on its behalf.

SIGNATURES

ENTERA BIO LTD.

By:

/s/ Adam Gridley
Adam Gridley
Title: Chief Executive Officer
Date: March 26, 2020

159

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ENTERA BIO LTD.
CONSOLIDATED FINANCIAL STATEMENTS
AS OF DECEMBER 31, 2019

ENTERA BIO LTD.
 CONSOLIDATED FINANCIAL STATEMENTS

AS OF DECEMBER 31, 2019

TABLE OF CONTENTS

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Consolidated statements of financial position
Consolidated statements of comprehensive loss
Consolidated statements of changes in shareholders' equity (capital deficiency)
Consolidated statements of cash flows
Notes to the consolidated financial statements

Page
F-2

F-3
F-4
F-5 - F-6
F-7 - F-8
F-9 - F-40

 
 
 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
ENTERA BIO LTD.

To the board of directors and shareholders of

Opinion on the Financial Statements

We  have  audited  the  accompanying  consolidated  statements  of  financial  position  of  Entera  Bio  Ltd  and  its  subsidiary  (the
“Company”)  as  of  December  31,  2019  and  2018,  and  the  related  consolidated  statements  of  comprehensive  loss,  changes  in
shareholders'  equity  (capital  deficiency)  and  cash  flows  for  each  of  the  three  years  in  the  period  ended  December  31,  2019,
including the related notes (collectively referred to as the “consolidated financial statements”).  In our opinion, the consolidated
financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2019 and
2018, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2019 in
conformity with International Financial Reporting Standards as issued by the International Accounting Standards Board.

Substantial Doubt About the Company’s Ability to Continue as a Going Concern 
The  accompanying  consolidated  financial  statements  have  been  prepared  assuming  that  the  Company  will  continue  as  a  going
concern.  As  discussed  in  note  1b  to  the  consolidated  financial  statements,  the  Company  has  suffered  recurring  losses  from
operations  and  has  cash  outflows  from  operating  activities  that  raise  substantial  doubt  about  its  ability  to  continue  as  a  going
concern. Management's plans in regard to these matters are also described in note 1b. The consolidated financial statements do
not include any adjustments that might result from the outcome of this uncertainty.

Basis for Opinion

These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an
opinion on 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  of  these  consolidated  financial  statements  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.

/S/ Kesselman & Kesselman
Certified Public Accountants (Isr.)
A member of PricewaterhouseCoopers International Limited
Tel-Aviv, Israel
March 26, 2020

We have served as the Company's auditor since 2010.

Kesselman & Kesselman, Trade Tower, 25 Hamered Street, Tel-Aviv 6812508, Israel,  P.O Box 50005 Tel-Aviv

6150001  Telephone: +972 -3- 7954555, Fax:+972 -3- 7954556, www.pwc.com/il

 
F - 2

ENTERA BIO LTD.
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

A  s  s  e  t  s

CURRENT ASSETS:

Cash and cash equivalents
Short-term bank deposits
Accounts receivable
Other current assets
TOTAL CURRENT ASSETS
NON-CURRENT ASSETS:
Property and equipment
Right of use assets
Intangible assets

TOTAL NON-CURRENT ASSETS
TOTAL ASSETS

Liabilities and shareholders' equity

CURRENT LIABILITIES:
Accounts payable:

Trade
Other

Current maturities of lease liabilities
Warrants to purchase ordinary shares
Contract liabilities

TOTAL CURRENT LIABILITIES
NON-CURRENT LIABILITIES:

Lease liabilities
Severance pay obligations, net

TOTAL NON-CURRENT LIABILITIES
TOTAL LIABILITIES
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS' EQUITY:

Note

5

13
14a

10
6

14b
10
11

10

9
11

Ordinary Shares, NIS 0.0000769 par value:
Authorized - as of December 31, 2019 and December 31, 2018, 140,010,000 shares; issued and
outstanding: as of December 31, 2019, and December 31, 2018
-17,864,684 and 11,459,780 shares, respectively
Accumulated other comprehensive income
Other reserves
Additional paid in capital
Accumulated deficit

TOTAL SHAREHOLDERS' EQUITY
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY

* Represents an amount less than one thousand US dollars. 

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

F - 3

December 31

2019

2018
U.S. dollars in thousands

15,185     
-     
278     
173     
15,636     

202     
260     
605     
1,067     
16,703     

334     
1,370     
177     
2,444     
267     
4,592     

122     
70     
192     
4,784     

7,506 
4,015 
725 
220 
12,466 

224 
- 
651 
875 
13,341 

473 
1,090 
- 
1,372 
225 
3,160 

- 
65 
65 
3,225 

*     
41     
11,398     
63,392     
(62,912)    
11,919     
16,703     

* 
41 
13,019 
49,173 
(52,117)
10,116 
13,341 

 
 
 
   
 
 
 
 
   
   
 
 
 
   
 
   
     
     
 
   
     
     
 
   
     
   
 
     
   
     
   
   
   
 
     
   
 
     
      
  
   
 
     
   
     
   
     
   
 
     
   
 
     
   
 
     
      
  
   
 
     
      
  
   
 
     
      
  
   
 
     
   
   
   
     
   
     
   
 
     
   
 
     
   
 
     
      
  
   
     
   
 
     
   
 
     
   
 
     
   
     
      
  
   
     
      
  
   
 
     
      
  
   
 
     
      
  
   
 
     
   
 
     
   
 
     
   
      
   
      
   
      
   
      
 
ENTERA BIO LTD.
CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS

REVENUE
COST OF REVENUE
RESEARCH AND DEVELOPMENT   EXPENSES, NET
GENERAL AND ADMINISTRATIVE EXPENSES
OPERATING LOSS
FINANCIAL INCOME:

Income from change in fair value of financial
    liabilities at fair value through profit or loss, net
Other financial expenses (income), net

FINANCIAL INCOME, net
NET COMPREHENSIVE LOSS

Note

13

7,8,11

LOSS PER ORDINARY SHARE* -

15

Basic

Diluted

WEIGHTED AVERAGE NUMBER OF ORDINARY SHARES* -

Basic

Diluted

*Retroactively adjusted due to ordinary shares split, see note 11.

2019

Year ended December 31
2018
U.S. dollars in thousands

2017

236     
210     
7,199     
4,281     
11,454     

(743)    
84     
(659)    
10,795     

500     
-     
8,518     
2,843     
10,861     

(523)    
(34)    
(557)    
10,304     

- 
- 
2,768 
8,575 
11,343 

(251)
105 
(146)
11,197 

U.S. dollars (except for share numbers)

0.89     

0.89     

1.30     

1.31     

2.49 

2.49 

12,146,729     

7,955,447     

4,490,720 

12,146,729     

7,983,402     

4,490,720 

The accompanying notes are an integral part of the consolidated financial statements

F - 4

 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
     
     
     
 
   
     
   
 
     
   
 
     
   
 
     
   
 
     
   
     
      
      
  
   
 
     
   
 
     
   
 
     
   
 
     
 
   
 
     
      
      
  
 
   
 
   
 
 
   
     
      
      
  
   
 
     
   
 
     
   
 
     
      
      
  
   
 
     
   
 
     
ENTERA BIO LTD.
CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (CAPITAL DEFICIENCY)

BALANCE AT JANUARY 1, 2017
CHANGES DURING THE YEAR
ENDED DECEMBER 31, 2017:
Loss for the year
Share based compensation
Reclassification of capital contribution from

controlling shareholder (note 7a)
      Reclassification due to share-based
compensation expired
BALANCE AT DECEMBER 31, 2017
CHANGES DURING THE YEAR
ENDED DECEMBER 31, 2018:
Loss for the year
Share-based compensation
Issuance of shares and warrants, net
Conversion of Preferred shares into

Ordinary shares

Conversion of convertible loan into

Ordinary shares

Classification of Warrants to purchase

preferred shares and shares into Warrants
to purchase ordinary shares

Reclassification due to share-based

compensation expired

Exercise of options to ordinary shares
Reclassification of capital contribution from

controlling shareholder (note 7a)

BALANCE AT DECEMBER 31, 2018

Number of
ordinary
shares

Ordinary
Shares-
Amount    

Accumulated
other
comprehensive
income

Other
reserves    

Additional
paid in
capital

U.S. dollars in thousands

Accumulated
deficit

    Total

    4,490,720     

*     

41     

2,844     

2,485     

(30,616)    

(25,246)

-     
-     

-     

-     
    4,490,720     

-     
-     
    1,410,000     

    4,905,420     

622,180     

-     

-     
31,460     

-     
    11,459,780     

-     
-     

-     

-     
*     

-     
-     
*     

*     

*     

-     

-     
*     

-     
*     

-     
-     

-     
4,885     

-     
-     

(11,197)    
-     

(11,197)
4,885 

-     

(333)    

333     

-     

- 

-     
41     

(35)    
7,361     

35     
2,853     

-     
(41,813)    

- 
(31,558)

-     
-     
-     

-     

-     

-     
1,233     
427     

-     
-     
8,011     

(10,304)    
-     
-     

(10,304)
1,233 
8,438 

-     

32,621     

-     

32,621 

-     

4,138     

-     

4,138 

-     

5,548     

-     

-     

5,548 

-     
-     

(1,195)    
(304)    

1,195     
304     

-     
-     

- 
- 

-     
41     

(51)    
13,019     

51     
49,173     

-     
(52,117)    

- 
10,116 

              * Represents an amount of less than one thousand.

The accompanying notes are an integral part of the consolidated financial statements

F - 5

 
 
   
   
   
 
 
   
   
 
   
      
      
      
      
      
      
  
   
      
      
      
      
      
      
  
   
   
   
   
   
      
      
      
      
      
      
  
   
      
      
      
      
      
      
  
   
   
   
   
   
   
   
 
ENTERA BIO LTD.
CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (CAPITAL DEFICIENCY)

Number of
ordinary
shares

Ordinary
Shares-
Amount    

Accumulated
other
comprehensive
income

Other
reserves    

Additional
paid in
capital

U.S. dollars in thousands

Accumulated
deficit

Total

    11,459,780     

*     

41     

13,019     

49,173     

(52,117)    

10,116 

662,251     

32,500     

    5,710,153     

-     
-     
    17,864,684     

*     

*     

*     

-     
-     
*     

(10,795)    

(10,795)

-     

(586)    

724     

-     

(99)    

199     

-     

-     

138 

100 

205     

10,672     

-     
-     
41     

(2,624)    
1,483     
11,398     

2,624     
-     
63,392     

-     
-     
62,912     

10,877 

- 
1,483 
11,919 

BALANCE AT JANUARY 1, 2019
CHANGES DURING THE YEAR
       ENDED DECEMBER 31, 2019:

Loss for the year
Exercise of options to ordinary shares
 Issuance of shares due to exercise of
right to purchase ordinary shares
 Issuance of shares and warrant due to a
private placement, net of issuance
costs

Reclassification due to share-based

compensation and warrants expired

Share-based compensation

BALANCE AT DECEMBER 31, 2019

* Represents an amount of less than one thousand.

The accompanying notes are an integral part of the consolidated financial statements

F - 6

 
 
   
   
   
   
 
 
 
 
 
   
     
     
     
     
     
     
 
   
      
      
      
      
      
      
  
   
      
      
      
      
      
   
      
      
      
      
      
      
  
   
   
      
      
   
   
 
ENTERA BIO LTD.
CONSOLIDATED STATEMENTS OF CASH FLOWS

CASH FLOWS USED IN OPERATING ACTIVITIES:

Loss for the year
Adjustments required to reflect net cash

used in operating activities (see appendix A)

Net cash used in operating activities

CASH FLOWS PROVIDED BY (USED IN) INVESTING ACTIVITIES:
    Decrease (increase) in restricted deposits
    Short-term bank deposits
    Purchase of property and equipment
    Net cash provided by (used in) investing activities

CASH FLOWS PROVIDED BY FINANCING ACTIVITIES:

Principle element of lease payments
Proceeds from Issuance of ordinary shares and warrants, net of issuance costs
Proceeds from exercise of warrants
Proceeds from exercise of options
Proceeds from issuance of preferred shares and warrants, net of issuance costs
Maturity of Convertible loans
Net cash generated from financing activities

2019

Year ended December 31
2018
U.S. dollars in thousands

2017

(10,795)    

(10,304)    

(11,197)

1,876     
(8,919)    

508     
(9,796)    

6,671 
(4,526)

(14)    
4,000     
(40)    
3,946     

(114)    
12,528     
100     
138     
-     
-     
12,652     

-     
(4,000)    
(68)    
(4,068)    

-     
9,624     
-     
-     
-     
-     
9,624     

1,053 
- 
(51)
1,002 

- 
- 
- 
- 
12,087 
(980)
11,107 

7,583 

4,163 

NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS

7,679     

(4,240)    

CASH AND CASH EQUIVALENTS AT BEGINNING OF THE YEAR

7,506     

11,746     

CASH AND CASH EQUIVALENTS AT END OF THE YEAR

15,185     

7,506     

11,746 

F - 7

 
 
 
 
 
   
   
 
 
 
 
 
   
     
     
 
   
     
     
 
   
   
      
      
  
   
   
 
   
      
      
  
   
      
      
  
   
   
   
   
 
   
      
      
  
   
      
      
  
   
   
   
   
   
   
   
 
   
      
      
  
   
 
   
      
      
  
   
 
   
     
      
  
   
ENTERA BIO LTD.
CONSOLIDATED STATEMENTS OF CASH FLOWS

APPENDIX A:

Adjustments required to reflect net cash used in operating activities:

Depreciation and amortization

      Change in fair value of financial liabilities at fair
          value through profit or loss

Issuance costs
Financial expenses, net
Net changes in severance pay obligation
Share-based compensation

Changes in working capital:

Decrease (increase) in accounts receivable
Decrease (increase) in other current assets
Increase (decrease) in accounts payable:

Trade
Other

             Increase (decrease) in contract liabilities

Cash used for operating activities:

Interest received
Interest paid

2019

Year ended December 31
2018
U.S. dollars in thousands

2017

238     

54     

43 

(743)    
164     
10     
5     
1,483     
1,157     

447     
61     

(139)    
280     
42     
691     

83     
(55)    
1,876     

(523)    
270     
21     
(5)    
1,233     
1,050     

(725)    
451     

(123)    
(334)    
225     
(506)    

(251)
1,091 
48 
19 
4,885 
5,835 

(454)

543 
820 

909 

(36)    
508     

(73)
6,671 

32,621     

4,138     

APPENDIX B:
Supplementary information on investing and financing activities not involving cash flows:
   Conversion of preferred shares into ordinary shares

   Conversion of convertible loan into ordinary shares

   Right of use assets on obtained in exchange for new operating lease liabilities

224     

As to extinguishment and conversion of convertible loans to preferred shares in 2018 see note 7a2 and 7a3, respectively.

As to change in conditions of the liability to issue preferred shares and warrants to warrants in 2018 see note 8a.

The accompanying notes are an integral part of the consolidated financial statements

F - 8

 
 
 
 
 
   
   
 
 
 
 
 
   
     
     
 
   
     
     
 
   
     
     
 
   
   
   
   
   
   
 
   
   
      
      
  
   
  
   
   
      
      
  
   
   
   
  
 
   
 
   
      
      
  
   
      
      
  
   
      
  
   
 
   
 
   
     
     
 
   
     
     
 
   
     
     
 
   
     
  
   
     
  
   
      
  
ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 1 - GENERAL INFORMATION:

a. General:

1. Entera Bio Ltd. (collectively with its subsidiary, the "Company") was incorporated on September 30, 2009 and commenced operation
on June 1, 2010. On January 8, 2018 the Company incorporated Entera Bio Inc., a fully owned subsidiary incorporated  in Delaware
USA. The Company is a leader in the development and commercialization of orally delivered macromolecule therapeutics for use in
areas with significant unmet medical need where adoption of injectable therapies is limited due to cost, convenience and compliance
challenges for patients. The Company’s most advanced product candidates, EB613 for the treatment of osteoporosis and EB612 for
the treatment of hypoparathyroidism, are based on its proprietary technology platform and are both in Phase 2 clinical development.
The Company also licenses its technology to biopharmaceutical companies for use with their proprietary compounds and, to date, has
completed one such collaboration with Amgen Inc.

2. The Company's securities have been listed for trading on the Nasdaq Capital Market  since the Company’s initial public offering in
July  2018,  where    a  total  of  1,  400,000  new  ordinary  shares  were  issued  in  consideration  of  net  proceeds  of  $9.6  million,  after
deducting offering expenses (see note 11b).

3. On December 10, 2018, the Company entered into a research collaboration and license agreement (the “Amgen Agreement”) with
Amgen Inc. (“Amgen”) in inflammatory disease and other serious illnesses. Pursuant to the Amgen Agreement, the Company  and
Amgen  use  the  Company’s  proprietary  drug  delivery  platform  to  develop  oral  formulations  for  one  preclinical  large  molecule
program that Amgen has selected. Amgen also has options to select up to two additional programs to include in the collaboration.
Amgen  is  responsible  for  the  clinical  development,  regulatory  approval,  manufacturing  and  worldwide  commercialization  of  the
programs.

The Company granted Amgen an exclusive, worldwide, sublicensable license under certain of its intellectual
property  relating  to  its  drug  delivery  technology  to  develop,  manufacture  and  commercialize  the  applicable
products. The Company will retain all intellectual property rights to its drug delivery technology, and Amgen
will  retain  all  rights  to  its  large  molecules  and  any  subsequent  improvements,  and  ownership  of  certain
intellectual  property  developed  through  the  performance  of  the  collaboration  is  to  be  determined  by  U.S.
patent law. See additional information in note 13.

b. Since the Company is engaged in research and development activities, it has not derived significant income from its activities and has
incurred  accumulated  losses  in  the  amount  of  $62.9  million  through  December  31,  2019  and  negative  cash  flows  from  operating
activities.  The  Company's  management  is  of  the  opinion  that  its  available  funds  as  of  December  31,  2019  will  allow  the  Company
to  operate  under  its  current  plans  into  the  second  quarter  of  2021,  due  to  delays  in  certain  activities  as  a  result  of  the
recent  coronavirus  (COVID-19)  outbreak.  These  factors  raise  substantial  doubt  as  to  the  Company's  ability  to  continue  as  a  going
concern.

Management is in the process of evaluating various financing alternatives in the public or private equity markets,
government  grants  or  through  license  of  the  company's  technology  to  additional  external  parties  through
partnerships  or  research  collaborations  as  the  Company  will  need  to  finance  future  research  and  development
activities,  general  and  administrative  expenses  and  working  capital  through  fund  raising.  However,  there  is  no
certainty about the Company's ability to obtain such funding.

F - 9

ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 1 - GENERAL INFORMATION (continued):

The financial information has been prepared on a going concern basis, which assumes the Company will continue
to realize its assets and discharge its liabilities in the normal course of business. If the Company does not raise the
requisite  funds,  it  will  need  to  curtail  or  cease  operations.  These  financial  statements  do  not  include  any
adjustments that may be necessary should the Company be unable to continue as a going concern.

C.  Approval of financial statements

These financial statements were approved by the Company's Board of Directors on March 26, 2020.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:

a.

Basis of preparation of the financial statements:

The consolidated statements of financial position of the Company as of December 31, 2019 and 2018, and the
related consolidated statements of comprehensive loss, changes in shareholders' equity and consolidated statement
of cash flows for each of the three years ended December 31, 2019 have been prepared in accordance with
International Financial Reporting Standards, ("IFRS"), as issued by the International Accounting Standards Board
("IASB").

The significant accounting policies described below have been applied consistently in relation to all the periods
presented, unless otherwise stated.

The financial statements have been prepared under the historical cost except for financial liabilities at fair value
through profit or loss.

The preparation of financial statements in conformity with IFRS requires the use of certain critical accounting
estimates. It also requires management to exercise its judgment in the process of applying the Company’s
accounting policies. The areas involving a higher degree of judgment or complexity, or areas where assumptions
and estimates are significant to the financial statements are disclosed in note 3. Actual results could differ from
those estimates
and assumptions.

b.

Functional and presentation currency:

1)

Functional and presentation currency

Items included in the financial statements of the Company are measured using the currency of the primary
economic environment in which the entity operates (“the functional currency”). The U.S. dollar is the
currency of the primary economic environment in which the operations of the Company is conducted.  The
financial statements are presented in U.S. dollars.

2)

Transactions and balances

Foreign currency transactions are translated into the functional currency using exchange rates prevailing at the
dates of the transactions.  Foreign exchange gains and losses resulting from the settlement of such transactions
and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign
currencies are recognized in the statements of comprehensive loss within financial income or expenses.

Translation differences on non-monetary financial assets and liabilities at fair value through profit or loss are
recognized in profit or loss as part of the fair value gain or loss within financial income or expenses.

F - 10

ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued):

              c.    Basis of consolidation

The  consolidated  financial  statements  include  the  accounts  of  the  Company  and  its  subsidiary,  Entera  Bio  Inc.
Intercompany transactions and balances have been eliminated upon consolidation.

 d.    Cash and cash equivalents

Cash and cash equivalents include cash on hand and short-term bank deposits (with original maturities of three
months or less) that are not restricted as to withdrawal or use and are therefore considered to be cash
equivalents.

e.

Short-term bank deposits

Bank deposits with maturities of more than three months but less than one year are included in short-term
bank deposits. The fair value of short-term bank deposits approximates their carrying value, since they bear
interest at rates close to the prevailing market rates.

f.

Restricted deposits

Restricted deposits relate to accounts where withdrawals are restricted under contractual
agreements.

g.

Property and equipment

1)

Property and equipment are stated at historical cost less accumulated depreciation and impairment.  Historical cost includes
expenditures that are directly attributable to the acquisition of the items.  Repairs and maintenance are charged to the statement of
comprehensive loss during the period in which they are incurred.

2)

The assets are depreciated using the straight-line method to allocate their cost over their estimated useful lives, as follows:

Computers equipment
Office furniture
Lab equipment
Leasehold improvements*

Years
3-5
5
7-10
3-5

*Leasehold improvements are depreciated over the lease period or the expected useful life of the
improvements, whichever is shorter.

F - 11

 
ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued):

h.

Intangible assets:

1) Research and development expenses

Research expenses are charged to profit or loss as incurred. An intangible asset arising from development of
the Company's products is recognized if all of the following conditions are met:

It is technically feasible to complete the intangible asset so that it will be available for use;

•
• Management intends to complete the intangible asset and use it or sell it;
• There is an ability to use or sell the intangible asset;
•
• Adequate  technical,  financial  and  other  resources  to  complete  the  development  and  to  use  or  sell  the  intangible  asset  are

It can be demonstrated how the intangible asset will generate probable future economic benefits;

available; and costs associated with the intangible asset during development can be measured reliably.

Other development costs that do not meet the above criteria are recognized as expenses as incurred. 
Development costs previously recognized as an expense are not recognized as an asset in a subsequent period.

As of December 31, 2019, the Company has not capitalized development costs.

2)

In process research and development (IPR&D)

 IPR&D acquired is presented based on the fair value at the date of the acquisition. Such assets are tested annually for impairment.

i.

Impairment of non-financial assets

Intangible assets not ready to use are not subject to amortization and are tested annually for impairment. Assets
that are subject to depreciation are reviewed for impairment whenever events or changes in circumstances indicate
that the carrying amount may not be recoverable.  An impairment loss is recognized for the amount by which the
asset carrying amount exceeds its recoverable amount.  The recoverable amount is the higher of an asset's fair
value less costs to dispose and its value in use. For the purposes of assessing impairment, assets are grouped at the
lowest levels for which there are separately identifiable cash flows (cash-generating units).

For the years ended December 31, 2019 and 2018, no impairment has been recognized.

j.    Leases

Commencing 1/1/2019, leases are recognized as a right-of-use asset and a corresponding liability at the same
amount as of the date in which the leased asset is available for use by the Company. Each payment is allocated
between the liability and finance cost. The finance cost is charged to profit or loss over the lease period so as to
produce a constant periodic rate of interest on the remaining balance of the liability for each period. The right-of-
use asset is depreciated over the shorter of the asset's useful life and the lease term on a straight-line basis.

Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include
the net present value of the future expected lease payments during the lease term.

F - 12

ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued):

The lease term includes extension options (or periods after termination options) if the lease is reasonably certain to
be extended (or not terminated). The lease payments during the term of the lease are discounted using the interest
rate implicit in the lease. If that rate cannot be determined, the lessee’s incremental borrowing rate is used, being
the rate that the lessee would have to pay to borrow the funds necessary to obtain an asset of similar value in a
similar economic environment with similar terms and conditions.

Payments associated with short-term leases (leases with a lease term of 12 months or less) and leases of low-value
assets are recognized on a straight-line basis as an expense in profit or loss.

Until 2019, leases were classified as either finance or operating leases. Payments made under operating leases (net
of any incentives received from the lessor) were charged to profit or loss on a straight-line basis over the period of
the lease.
See also note 10.

k.

Segment reporting

Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-maker, who is
responsible for allocating resources and assessing performance of the operating segments. The Company operates in one operating
segment.

l.      financial instruments

Commencing January 1, 2018, accounts receivables that are considered as loans and receivables under IAS 39, are
now classified at amortized cost. This category is also subject to an impairment test under the expected credit
losses model in accordance with IFRS 9. 

m. Warrants

Receipts in respect of warrants are classified as equity to the extent that they confer the right to purchase a fixed
number of shares for a fixed exercise price. In the event that the exercise price is not deemed to be fixed, the
warrants are classified as a derivative financial liability. This liability is initially recognized at its fair value on the
date the contract is entered into and subsequently accounted for at fair value at each reporting date. Gains or losses
arising from changes in the fair value of financial liabilities at fair value through profit or loss are presented in the
statement of comprehensive loss under "financial income" or "financial expenses". Transaction costs recorded as
an expense when they occur.

n.     Share capital

Ordinary shares are classified as equity.  Incremental costs directly attributable to the issue of new shares are
included in equity as a deduction from the proceeds.

o.     Deferred income tax

Deferred income taxes are recognized using the liability method on temporary differences arising between the tax
bases of assets and liabilities and their carrying amounts in the financial statements.  Deferred income tax assets
are recognized only to the extent that it is probable that future taxable income will be available against which the
temporary differences can be utilized.  Deferred income tax is determined using tax rates and laws that have been
enacted or substantively enacted by the balance sheet date and are expected to apply when the related deferred
income tax asset is realized or the deferred income tax liability is settled.

In the absence of expectation of taxable income in the future, no deferred tax assets are recorded in the financial
statements.

F - 13

ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued):

p.     Share-based payments

In 2018 and 2013, the Company has adopted share-based compensation plans for employees, directors and service
providers. As part of the plans, the Company grants employees, directors and service providers, from time to time
and at its discretion, options to purchase Company's ordinary shares. The fair value of the employees', directors'
and service providers' services received in exchange for the grant of the options is recognized as an expense in the
statement of comprehensive loss. The total amount recognized as an expense over the vesting period of the options
was determined by reference to the fair value of the options granted at the date of grant.

Service conditions and performance vesting conditions are included in assumptions about the number of options
that are expected to vest. The total expense is recognized over the vesting period when the performance condition
is probable. The vesting period is the period over which all of the specified vesting conditions are to be satisfied.

At the end of each reporting period, the Company revises its estimates of the number of options that are expected
to vest based on the service conditions and performance conditions. The Company recognizes the impact of the
revision to original estimates, if any, in the statement of comprehensive loss, with a corresponding adjustment to
"other reserves".

When options are exercised, the Company issues new shares, with proceeds less directly attributable transaction
costs recognized as share capital (par value) and additional paid in capital.

      q.     Revenue recognition:

The Company recognized revenue from the Amgen Agreement which was signed in December 2018 according to
IFRS 15, "Revenues from Contracts with Customers”. Prior to the signing of the Amgen Agreement in 2018, the
Company did not have revenue.

In determining the appropriate amount of revenue to be recognized as the Company fulfills its obligations under
each of its agreements, the Company performs the following steps:

1. Identification of the contract, or contracts, with a customer.
2. Identification of the performance obligations in the contract.
3. Determination of the transaction price.
4. Allocation of the transaction price to the performance obligations in the contract.
5. Recognition of revenue.

On December 10, 2018, the Company entered into the Amgen Agreement in inflammatory disease and other
serious illnesses. As part of the agreement, the Company received non-refundable and non-creditable initial access
payment of $725 thousand from Amgen in January 2019. The Company identified two promises in the agreement:
License to use the Company's proprietary drug delivery platform and pre-clinical research and development
services (“pre-clinical R&D services”). The preclinical R&D services include discovery, research and design
preclinical activities relating to the programs selected by Amgen.

Each of these promises met the definition of distinct performance obligation. The Company evaluated the
standalone selling price of the pre-clinical R&D services at $225 thousand and the right to use the intellectual
property at $500 thousand.

F - 14

ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued):

      q.     Revenue recognition (continued):

The Company determined the license to the intellectual property to be a right to use that has significant standalone
functionality separately from the pre-clinical R&D services since the Company is not required to continue to
support, develop or maintain the intellectual property transferred and will not undertake any activities to change
the standalone functionality of the intellectual property. Therefore, the license to the intellectual property is a
distinct performance obligation and as such revenue is recognized at the point in time that control of the license is
transferred to Amgen on December 10, 2018.

Revenues attributed to the preclinical R&Ds services are recognized during the period of the pre-clinical R&D
services, over time according to the input model method on a cost-to-cost basis.

Under IFRS 15, the consideration that the Company would be entitled to upon the achievement of contractual
milestones, which are contingent upon the occurrence of future events of development and commercial progress,
are a form of variable consideration. When assessing the portion, if any, of such milestones-related consideration
to be included in the transaction price, the Company first assesses the most likely outcome for each milestone and
excludes the consideration related to milestones of which the occurrence is not considered the most likely
outcome. The Company then evaluates if any of the variable consideration determined in the first step is
constrained. Variable consideration is included in the transaction price if, in the Company’s judgment, it is highly
probable that a significant future reversal of cumulative revenue under the contract will not occur. Estimates of
variable consideration and determination of whether to include estimated amounts in the transaction price are
based largely on an assessment of the Company’s anticipated performance and all information (historical, current
and forecasted) that is reasonably available. The Company did not recognize any revenues from any potential
milestone payments.

An entity should recognize revenue for a sales-based or usage-based royalty promised in exchange for a license of
intellectual property only when (or as) the later of the following events occurs:

a) The subsequent sale or usage occurs; and
b) The performance obligation to which some or all of the sales based or usage-based royalty has been allocated has been satisfied (or

partially satisfied).

As royalties are payable based on future commercial sales, as defined in the agreement, which did not occur as of
the financial statements date, the Company did not recognize any revenues from royalties. See additional
information in note 13.

 r.     Government grants

Government grants, which are received from Israel Innovation Authority (the "IIA") by way of participation in
research and development that is conducted by the Company, fall within the scope of "forgivable loans", as set
forth in International Accounting Standard Number 20 "The Accounting Treatment of Government Grants and
Disclosure in respect of Government Assistance" ("IAS 20").  Since at the time of the receipt of the grants there is
no reasonable assurance that the grants that have been received will be repaid, at the time of their receipt they are
offset against the related research and development expenses in the statement of comprehensive loss.  To the extent
that it will be considered "more likely than not" that the grants will be repaid in the future, the Company would
record a financial liability. Other government grants which are not subject to royalties are offset against related
research and development expenses in the statements of comprehensive loss.

F - 15

ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued):

s.

Loss per ordinary share

Basic loss per share is calculated by dividing the loss attributable to equity holders of the Company by the
weighted average number of ordinary shares issued and outstanding during the year.  In computing diluted loss per
share, the basic loss per share is adjusted to take into account the potential dilution that could occur upon the
conversion of any dilutive financial instruments by subtracting from net loss the fair value changes of such
financial instruments, and by adjusting the weighted average number of outstanding ordinary shares, assuming
conversion of all such dilutive potential shares. As of December 31, 2019, the Company’s dilutive potential shares
consisted of options and warrants. Prior to the Company’s IPO, the dilutive potential shares consisted of shares
issuable upon conversion of convertible loan and preferred shares, warrants and options. Potential shares are only
dilutive if their conversion would increase the loss per share.  If the loss per share would decrease, the shares are
anti-dilutive and are excluded from the diluted loss per share calculation.

t.       Standards and interpretations to existing standards that are not yet in effect but have been early adopted
by the Company

Classification of Liabilities as Current or Non-current (Amendment to IAS 1) The IASB issued a narrow-scope
amendment to IAS 1 to clarify that liabilities are classified as either current or non-current, depending on the
rights that exist at the end of the reporting period. Inter alia, the amendment requires the following:

•   Liabilities are classified as non-current if the entity has a substantive right to defer settlement for at least 12
months at the end of the reporting period. The amendment no longer refers to unconditional rights. The assessment
determines whether a right exists, but it does not consider whether the entity will exercise the right.

•   ‘Settlement’ is defined as the extinguishment of a liability with cash, other economic resources or an entity’s
own equity instruments. There is an exception for convertible instruments that might be converted into equity, but
only for those instruments where the conversion option is classified as an equity instrument as a separate
component of a compound financial instrument.

The amendment would be applied retrospectively for annual periods beginning on or after 1 January 2022. Earlier
application is permitted. The Company chose to adopt this standard as of December 31, 2019. Accordingly, the
Company presented its warrants which were classified as financial liabilities as current liabilities.

F - 16

 
 
 
 
 
 
ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 3 - CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including
expectations of future events that are believed to be reasonable under the circumstances.

The Company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by
definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing
a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed
below:

Share-based payments

With respect to grants to employees, service providers and directors, the value of the labor services received in return is
measured on the date of grant, based on the fair value of the equity instruments granted to the employees and directors.
In order to measure the fair value of the labor service received, the Company uses the Black-Scholes model to value
the equity instrument. See note 11d.

Fair value of financial liabilities at fair value through profit or loss

To determine the fair value of Company’s financial instruments classified as financial liabilities, the Company uses its
judgment to select a variety of methods and make assumptions that are mainly based on market conditions existing at
the end of each reporting period or measurement date as well as using management judgment. In addition, these
liabilities are based on estimates that are subject to change based on the facts and circumstances at the times the
estimates are made. See note 7 and 8.

Revenue recognition

With respect to the Amgen Agreement the Company used its judgement to identify the Company's promises in the
agreement and whether the promises are distinct performance obligation. In addition, the Company uses its judgement
to determine the allocation of the transaction price between its identified distinct performance obligations. The
Company also used its significant judgment in order to determine the R&D services period. See note 13.

F - 17

ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 4 - FINANCIAL INSTRUMENTS:

a.

Financial risk management:

1)

Financial risk factors

The Company’s activities expose it to a variety of financial risks.  The Company’s overall risk management
program focuses on the unpredictability of financial markets and seeks to minimize potential adverse effects
on the Company’s financial performance.

Risk management is performed by the Chief Financial Officer of the Company, who identifies and evaluates
financial risks in close cooperation with the Company's Chief Executive Officer.

The Company does not use financial instruments for hedging activity.

2) Credit risk

Credit and interest risk arise from cash and cash equivalents and deposits with banks. A portion of the liquid
instruments of the Company is invested in short-term deposits in leading Israeli banks.  The Company
estimates that since the liquid instruments are mainly invested for the short-term and with a highly-rated
institution, the credit and interest risk associated with these balances is immaterial.

3)

Liquidity risk

Prudent liquidity risk management implies maintaining sufficient cash.

The Company is in a research stage and has not yet generated significant revenues from its activity. It is
therefore exposed to liquidity risk, taking into consideration the forecasts of cash flows required to finance its
investments and other activities.

3) Market risk—Foreign exchange risk

The Company might be exposed to foreign exchange risk as a result of making payments to employees or
service providers and investment of some liquidity in currencies other than the Company's functional
currency.  The Company manages the foreign exchange risk by aligning the currencies for holding liquidity
with the currencies of expected expenses, based on the expected cash flows of the Company.

b. Capital risk management

The Company’s objectives when managing capital are to safeguard the Company’s ability to continue as a going
concern in order to provide returns for shareholders and to maintain an optimal capital structure to reduce the cost
of capital.  It should be noted that the Company is in the research and development stage and has not yet generated
significant revenues.

c. Fair value of financial instruments

The different levels of valuation of financial instruments are defined as follows:

Level 1 Quoted prices (unadjusted) in active markets for identical assets or liabilities.
Level 2

Inputs, other than quoted prices included within level 1 that are observable for the asset or liability, either directly (as prices) or
indirectly (derived from prices).
Inputs for the asset or liability that are not based on observable market data (unobservable inputs).

Level 3

The fair value of financial instruments traded in active markets is based on quoted market prices at the dates of the
statements of financial position.

F - 18

ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 4 - FINANCIAL INSTRUMENTS (continued):

A market is regarded as active if quoted prices are readily and regularly available from an exchange, dealer,
broker, industry group, pricing service, or regulatory agency, and those prices represent actual and regularly
occurring market transactions on an arm’s length basis. These instruments are included in level 1.

The fair value of financial instruments that are not traded in an active market is determined by using valuation
techniques. These valuation techniques maximize the use of observable market data where it is available and rely
as little as possible on entity specific estimates. If all significant inputs required to fair value an instrument are
observable, the instrument is included in level 2.

If one or more of the significant inputs is not based on observable market data, the instrument is included in level
3.

As of December 31, 2019, and 2018, the fair value of cash and cash equivalents, short-term deposits, accounts
receivable, other receivables and accounts payable approximates their carrying value.

d. Classification of financial instruments by groups:

As of December 31,
   2019:

Trade and other payable
Warrants to purchase ordinary shares (Level 1) (1)
Warrants to purchase ordinary shares (Level 3) (2)

As of December 31,
   2018:

Trade and other payable
Warrants to purchase ordinary shares (Level 1) (1)

Financial
liabilities at
fair value
through
profit
or loss

Financial
liabilities at
amortized
cost
U.S. dollars in thousands

Total

-     
266     
2,178     
2,444     

-     
1,372     
1,372     

1,704     
-     
-     
1,704     

1,563     
-     
1,563     

1,704 
266 
2,178 
4,148 

1,563 
1,372 
2,935 

(1)
(2)

Tradable warrants presented above are valuated based on the market price (a Level 1 valuation) as of December 31, 2019.
Warrants to purchase ordinary shares issued in December 2019 presented are valuated based on the Monte-Carlo pricing model
(a Level 3 valuation) as of December 31, 2019.

The main assumptions used are as follows:

Price per share
Volatility
Expected term
Risk free interest rate
Expected dividend

F - 19

December 31
2019
$1.84-$2.07
62%-63%
3
1.63%-1.71%
0%

 
   
     
     
 
 
 
   
   
 
 
 
 
 
 
 
 
   
 
   
 
 
   
   
   
 
   
   
      
      
  
   
   
 
   
 
 
ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 5 - CASH AND CASH EQUIVALENTS

Cash in bank
Short-term bank deposits (1)

December 31,

2019

2018

U.S. dollars
in thousands
15,185     
-     
15,185     

5,499 
2,007 
7,506 

(1) The short-term bank deposit as of December 31, 2018 was in U.S. dollar and bear an annual interest rate of 2.17%.

NOTE 6 - INTANGIBLE ASSETS:

a. On June 1, 2010 D.N.A. Biomedical Solutions Ltd. ("D.N.A.") and Oramed Ltd., ("Oramed") entered into a joint venture agreement, (the
"Joint Venture Agreement") for the establishment of Entera Bio Ltd. According to the Joint Venture Agreement each of D.N.A. and
Oramed acquired 50% of the Company's ordinary shares. D.N.A invested $600,000 in the Company, and Oramed and the Company
entered into a Patent License Agreement pursuant to which Oramed licensed to the Company certain of Oramed's patent (the “IPR&D”).
The IPR&D was recorded as an intangible asset based on its fair value.

On February 22, 2011, Oramed and the Company entered into a patent transfer agreement, (the "Patent Transfer
Agreement"), that superseded the Patent License Agreement, whereby Oramed assigned to the Company all of its
rights, title and interest to its patent that Oramed licensed to the Company in 2010, under certain conditions.  Under
this agreement, the Company is obligated to pay Oramed royalties equal to 3% of its net revenues (as defined in the
Patent Transfer Agreement).

b. The Company tests intangible assets for impairment at least once a year at December 31 by calculating the recoverable amount of the cash
generating unit to which the intangible asset belongs, which is the Company as a whole. The recoverable amount was calculated based on
a fair value less cost to sell.  For the purpose of calculating fair value of the Company's equity as of December 31, 2019 and December 31,
2018, the Company applied the market approach and calculated its enterprise value based on the quoted price per share.

F - 20

 
 
 
 
 
   
 
 
 
 
   
   
 
   
ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 7 - CONVERTIBLE LOANS:

a. As of December 31, 2019, and 2018, there were no convertible loans outstanding.  The convertible loans were eventually converted into

ordinary shares of the Company upon the closing of the Company’s initial public offering in July 2018. See note 11.

1.

2012 Convertible Loan

In  2012,  the  Company  entered  into  loan  agreements  with  certain  lenders  for  an  aggregate  amount  of  $1.2
million (the “2012 Convertible Loan”). Each of the loans bears interest at a rate of 0.6% per year, which is to
be repaid every five years, the loan is due and payable after a term of twenty years. Each of the investors has
the  right  during  the  term  to  convert  its  respective  loan  amount  into  ordinary  shares  at  a  conversion  price  of
$240.26 per ordinary share (before the IPO shares split) (subject to adjustment), and for a period of the initial
five years of the term of the loan agreement to exchange all such ordinary shares received into ordinary shares
of  D.N.A  at  the  rate  of  one  of  the  Company's  ordinary  shares  for  5,590  ordinary  shares  of  D.N.A  or  2,795
ordinary shares after the stock merge performed by D.N.A in October 2015 (also subject to adjustment) (the
“D.N.A  option”).  In  addition,  under  the  terms  of  the  loan  agreements  the  outstanding  loan  amounts  will  be
automatically converted into the Company's ordinary shares upon the closing of an initial public offering and
certain merger and acquisition transactions. The Company has designated the 2012 Convertible Loan on initial
recognition as a financial liability at fair value through profit or loss.

Following the Closing of the IPO (see note 11b below), the Company’s outstanding 2012 Convertible loans in
the amount of $4.1 million were automatically converted into 622,180 Ordinary Shares of the Company.

2.

2015 Convertible Loan

On August 5, 2015, the Company entered into a Convertible Promissory Note and Loan Agreement ("2015
Convertible Loan") with certain lenders. Pursuant to the loan agreement, the lenders loaned the Company an
aggregate amount of $2.0 million.  The loan would have been automatically converted upon occurrence of
certain events. The loan would have converted into the same class of shares issued in such a transaction at a
25% discount to the applicable price per share in the Triggering Event. The loan was due to mature in
February 2017 and bore interest at a rate of 5% per year.

In addition the Company issued to the lenders warrants to purchase additional shares equal to 40% of the
shares issued upon conversion of the loan.

The Company measured the loan according to the amortized cost using the effective interest method.  The
Company treated the warrants as a liability at fair value through profit or loss.

As part of the 2016 Convertible Loan agreement (See Note 7(a)(3)), the Company provided the right to the
lenders of the 2015 Convertible Loan to exchange the 2015 Convertible Loan for the 2016 Convertible Loan
including the maturity date.  As a result,  an amount of $1.1 million (from a total of $2.0 million), consisting
of $ 1.0 million principal amount plus interest accrued up to June 14, 2016 less withholding tax was
exchanged into the new convertible loan.

Since the terms of the loans are substantially different, the exchange was considered as an extinguishment,
which necessitated recording a loss due to 2015 Convertible Loan that was exchanged for the new convertible
loan recorded at fair value. The loss of extinguishment of $64,000 was recognized as a finance expense.

According to the 2016 Convertible Loan agreement, the Company deposited with the trustee an amount of
$1.1 million and on February 5, 2017 repaid the 2015 Convertible Loan using the cash deposited at the trustee.

F - 21

 
ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 7 - CONVERTIBLE LOANS:

3.

2016 Convertible Loan

In June 2016, the Company closed a private placement (the "2016 Convertible Loan") with certain lenders in an aggregate amount of
approximately $7.4 million with the following terms:

i. The loan has a maturity of 18 months and bears interest at a rate of 5% per year.  The loan will be automatically

converted upon occurrence of the following events as described in the agreement: IPO of at least $20 million, private
placement in an aggregate amount of no less than $10 million or change of control (the "Triggering Event"). 
Furthermore, in case of private placement in an aggregate amount of $4-$10 million the lenders shall have the right to
convert the loan to shares.  The loan will convert into the same class of shares issued in such a transaction at the lower
of a 25% discount to the applicable price per share in the Triggering Event or the value of equity on a fully diluted basis
of $65 million.

The Company has designated the 2016 Convertible Loan on initial recognition as a financial liability at fair value
through profit or loss.

ii. Warrants to purchase additional shares (“2016 Warrants”) equal to 40% of the shares issued upon conversion in

exchange for an exercise price of the fair value of the shares in a Triggering Event.  The warrant will be exercisable for
4 years from the grant date.

As part of the agreement, the Company gave the right to the lenders of the 2015 Convertible Loan
to exchange the 2015 Convertible Loan to the 2016
Convertible Loan including the maturity date.  As a result, an amount of $1.1 million (consisting of
$ 1.0million principal amount plus interest accrued up to June 14, 2016 less withholding tax) was
exchanged into the 2016 Convertible Loan.

As described in note 8, as part of the Series B preferred share purchase agreement which occurred in
October 2017, the 2016 convertible loan together with the accrued interest was converted into 1,719,770
series B-1 preferred shares at a price per share of $5.24. Also, the 2016 Warrants became warrant to
purchase Series B preferred shares at an exercise price of $6.99.

b. The Company prepared a valuation of the 2012 Convertible loan and the 2016 convertible loan (a Level 3 valuation).  The debt

component of the convertible loans was valued based on the discounting of future payments of the debt.  The convertible components
(conversion option to the Company's ordinary shares) were valued based on a combination of the Probability-Weighted Expected Return
Method and Back Solve option pricing method model. The conversion of the 2012 Convertible loans into ordinary shares was performed
according to their fair value as of the IPO closing date, July 2, 2018. The following parameters were used:

Price per share*
Volatility
Probability of entering Phase 2b/3
Probability for IPO

July 2  
2018

  $

865 
62%
NA 
100%

* The price per share as of July 2, 2018 was based on quoted price on Nasdaq before the shares split.

F - 22

 
 
 
 
 
 
   
 
   
 
   
ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 8 - PREFERRED SHARES AND WARRANTS TO PREFERED SHARES:

As of December 31, 2019, and 2018, there were no preferred shares outstanding. The preferred shares converted into
ordinary shares of the Company upon the closing of the Company’s initial public offering in July 2018.  See note 11.

a.

In the course of 2014, and on January 11, 2015 the Company consummated the closing of the Series A Preferred Share Purchase
Agreements (the preferred share purchase agreements) with Centillion and certain shareholders (the “Investors”). Pursuant to the terms
of the preferred share purchase agreements the Company issued 5,111 preferred shares for an aggregate purchase price of $2.5 million.
The Company also issued warrant to purchase up to 1,277 of its applicable shares upon exercise of the warrant ("applicable shares") at
the per share purchase price. According to the preferred share purchase agreements, upon the Company's filing of a registration
statement for an initial public offering with the SEC no later than June 29, 2014 (which was extended to November 1, 2014) , or the "first
milestone", the Investors were required to purchase from the Company an additional 5,111 preferred shares at the per share purchase
price (for additional proceeds of $2.5 million) and the Company was required to issue to the Investors a warrant to purchase an
additional 1,277 applicable shares at the per share purchase price. Finally, pursuant to the terms of the preferred share purchase
agreements, upon the consummation of an initial public offering of the Company's ordinary shares on or prior to December 29, 2014
(which was extended to May 1, 2015, October 1, 2015, October 1, 2017 and later on to July 20, 2019), pursuant to which the ordinary
shares are listed on the Nasdaq or AMEX, or a "Qualified IPO" and such event the "second milestone", the Investors were required to
purchase from the Company an additional 2,555 preferred shares at the per share purchase price (for additional proceeds of $1.3 million)
and the Company was required to issue to the Investors a warrant to purchase an additional 639 preferred shares at the per share purchase
price. Centillion also had the right to acquire the preferred shares and warrant to be issued upon either of the milestones prior to the
applicable milestone date.

In January and May, 2015, the Company further amended the preferred share purchase agreements (the "second
amendment"). Pursuant to the second amendment, the Investors exercised their right to acquire the preferred
shares and warrant to be issued upon the first milestone although as of such date the Company had not filed a
registration statement for its initial public offering and the investors paid the Company $2.5 million. In
consideration therefor, the Company also issued to the Investors an additional warrant, or the "Additional
Warrant". The Additional Warrant is exercisable upon (and for a period of one year following) the first to occur of
a significant financing round, an M&A event (as defined in the warrant agreement) or the Company's initial
public offering, to purchase up to $2.5 million of the type of shares issued in such a transaction at a 25% discount
to the applicable price per share.

On July 20, 2017, the Company approved the amendment to the preferred share A purchase agreement with the
preferred shareholders.  Pursuant to the amendment, the Investors shall have the option, at their sole discretion, to
invest any or all of the milestone investment amount.  In addition, the exercise terms of the additional warrants
granted to the Investors in 2015 were changed to a period of two year following the event of the first to occur of a
significant financing round, an M&A event (as defined in the warrant agreement) or the Company's initial public
offering.

Following the completion of the Preferred B Financing as defined in note 8b, the additional warrants that the
Company previously issued in connection with the second amendment to the preferred share purchase agreements
became warrants to purchase Series B-1 preferred shares at an exercise price of $681.585.

On July 2, 2018, following the Closing of the IPO, see note 11b, the Company’s 10,222 preferred A shares were
automatically converted into 1,328,860 Ordinary Shares of the Company (after the share split). In addition, the
2,554 warrants to purchase preferred A shares were converted into 332,020 warrants to purchase ordinary shares
of the Company (after the share split) and certain additional options and warrants to issue preferred A shares were
automatically converted into options and warrants to purchase ordinary shares of the Company (after the share
split). In addition, the 3,594 additional warrants and options to purchase Preferred B-1 shares automatically
converted into 467,220 warrants to ordinary shares of the Company (after the share split).

F - 23

ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 8 - PREFERRED SHARES AND WARRANTS TO PREFERED SHARES (continued):

In July 2019, one of the Company’ shareholders' exercised his right to acquire 32,500 ordinary shares for a total
consideration of $100,000 (upon achievement of the second milestone) in accordance with the preferred share A
purchase agreement signed in 2014 and the amendments.

On July 20, 2019, the 443,950 warrants and certain additional options to purchase 443,950 ordinary shares for a
purchase price of $3.69 per share (upon achievement of the second milestone) in accordance with the
abovementioned preferred share A purchase agreement and its amendments expired. Following the expiration, the
Company classified $1.4 million from Other Reserves to Additional paid in Capital.

On October 4, 2019 the 467,220 warrants to purchase ordinary shares at a purchase price of $5.24, in accordance
with the “2016 Convertible Loan” expired. Following the expiration, the Company classified $1.2 million from
Other Reserves to Additional paid in Capital.

b.

In October and December 2017, the Company entered into a Series B preferred share purchase agreement (the “Preferred B Financing”),
with certain investors, including D.N.A and Centillion (together, the “Investors”). Pursuant to the terms of the Series B preferred share
purchase agreement, the Company issued and sold to the Investors 14,283 Series B preferred shares at a price per share of $908.78, for
an aggregate purchase price of $13.0 million. The total consideration net of issuance costs which were paid in cash was $12.1 million.

In addition, the Company issued to a broker dealer, a warrant to purchase 526 Series B preferred shares, at a price of $908.78 per share
and recorded additional issuance costs of $198,000. Of the Investors, a number of related parties participated in the Preferred B
Financing and purchased 7,089 Series B preferred shares, in the amount of $6.4million.

The Preferred B Financing constitutes a Triggering Event as defined in the 2016 Convertible Loan and as a result,
the entire loan amount under the 2016 Convertible Loan, together with accrued interest in the amount of $9.0
million, was automatically converted into 13,229 Series B-1 preferred shares at a price per share of $681.585.

In addition, as a result of the Preferred B Financing, the 2016 Warrants became warrants to purchase Series B
preferred shares at an exercise price of $908.78.

As part of the automatic conversion of the 2016 Convertible Loans, the Company issued to four of its related
parties 1,834 (238,420 after share split) Series B-1 preferred shares, and their 2016 warrants became warrants to
purchase 733 (95,290 after share split) Series B preferred shares. The fair value of the preferred shares and
warrants was $1.6 million and $264,000, respectively.

The rights of the Series B-1 preferred shares are identical in all respects (other than the price per share) to the
Series B preferred shares.

F - 24

ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 8 - PREFERRED SHARES AND WARRANTS TO PREFERED SHARES (continued):

c. For accounting of purposes, the preferred shares were classified as a financial liability considering, inter alia, the deemed liquidation

events mechanism as described under the agreement.  In addition, the conversion ratio of Series A preferred shares, Series B preferred
shares and Series B-1 preferred shares into ordinary shares was subject to certain adjustments, which do not meet the 'fixed for fixed'
requirement of IAS 32. Therefore, the conversion option represents an embedded derivative, which should be bifurcated and accounted
for separately at fair value through profit or loss.

The Company elected to designate the entire instrument at fair value through profit or loss at each balance sheet date up to July 2, 2018
and on July 2, 2018.

The warrants to purchase preferred shares issued concurrently with the Series A preferred shares, Series B
preferred shares and the Series B-1 preferred shares also meet the definition of a financial liability since they were
exercisable into a financial liability. These warrants were measured at fair value through profit or loss at each
balance sheet date up to July 2, 2018 and on July 2, 2018.

Before the change in condition in July 2017, the liability for future issuances of preferred shares and warrants
upon fulfillment of the second milestones as described in (a) above, constituted contingent forward contracts, and
therefore accounted for at fair value through profit or loss at each balance sheet date.

Following the Closing of the IPO, all the Company’s preferred shares, warrants and options to purchase preferred
shares were automatically converted into ordinary shares and warrants and options to purchase ordinary shares.
Therefore, the company classified the financial liabilities to equity according to their value as of the IPO closing
date.

d. As of the closing of the IPO, July 2, 2018, the Company prepared valuations of the fair value of the instruments described above using a

combination of the Probability-Weighted Expected Return Method and Back Solve option pricing method model. The following
parameters were used:

Price per share*
Volatility
Probability of entering Phase 2b/3

Probability for IPO

  $

July 2  
2018

865 
62%

NA 
100%

* The price per share as of July 2, 2018 was based on quoted price on Nasdaq before shares split.

Immediately prior to the IPO, the fair value measurement of the preferred shares and the convertible loan was
based upon the fair value of the Company's share (the IPO price) only, which represents a level 1 measurement,
while the Fair value of the warrants to ordinary shares represent a level 3 measurement.

F - 25

 
 
 
 
 
   
 
 
   
ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 9 - COMMITMENTS:

a.

Pursuant to the Patent Transfer Agreement with Oramed, the Company is committed to pay royalties to Oramed –see note 6.

b.

The Company is committed to pay royalties to the Government of Israel on proceeds from sales of products in the research and
development of which the Government participates by way of grants. At the time the grants were received, successful development of the
related project was not assumed.  In the case of failure of the project that was partly financed by the Government of Israel, the Company
is not obligated to pay any such royalties. Under the terms of the Company’s funding from the Israeli Government, royalties are payable
on sales of products developed from projects so funded of 3% during the first three years, from commencement of revenues, 4% during
the subsequent three years and 5% commencing the seventh year up to 100% of the amount of the grant received by the Company (dollar
linked) with the addition of annual interest based on Libor. The amount that must be repaid may be increased to three times the amount of
the grant received, and the rate of royalties may be accelerated, if manufacturing of the products developed with the grant money is
transferred outside of the State of Israel. As of December 31, 2019, the total royalty amount that would be payable by the Company,
before the additional Libor interest, is approximately $460,000.

Following the signing of the Amgen Agreement (see note 1a(4)), the Israeli Innovation Authority (the "IIA")
determined that the Company should pay 5.38% of each payment that will be received by the Company from
Amgen on the license of IP up to 6 times the grant received. On February 10, 2019 the Company paid $27,000 to
the Government of Israel.

c.

Emisphere Technologies, Inc., or Emisphere, has notified the Company that it believes that it is the exclusive owner of certain U.S. and
related foreign patents and patent applications the Company acquired from Oramed Ltd. Emisphere has not initiated a legal proceeding as
of the date of the approval of this financial statement.  The matter is still in its early stages.  If Emisphere were to initiate a legal
proceeding, we would vigorously defend against such claim and believe that Emisphere’s notification is without merit.

F - 26

ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 10 – LEASES:

Effective January 1, 2019, the Company early adopted IFRS 16. The Company has not restated prior reporting period, as
permitted under the specific transitional provisions in the standard. The reclassifications and the adjustments arising from
the new leasing rules are therefore recognized in the opening balance sheet on January 1, 2019.

On initial application, the company recognized lease liabilities in relation to leases which had previously been classified
as ‘operating leases’ under the principles of IAS 17 Leases. These liabilities were measured at the present value of the
remaining lease payments, discounted using the lessee’s incremental borrowing rate as of January 1, 2019. The weighted
average lessee’s incremental borrowing rate applied to the lease liabilities on January 1, 2019 was 16%. The Company has
elected to record right-of-use assets based on the corresponding lease liability.

In applying IFRS 16 for the first time, the Company had used the following practical expedients permitted by the
standard:

•
•
•
•

Use of a single discount rate to a portfolio of leases with reasonably similar characteristics;
Reliance on previous assessments on whether leases are onerous;
Exclusion of initial direct costs for the measurement of the right-of-use asset at the date of initial application;
Use of hindsight in determining the lease term where the contract contains options to extend or terminate the lease.

The Company has also elected not to reassess whether a contract is, or contains, a lease at the date of initial application.
Instead, for contracts entered into before the transition date, the Company relied on its assessment made applying IAS 17
and IFRIC 4, “Determining whether an Arrangement contains a Lease.

Office lease agreement
The Company leases office and research and development space under several agreements. The annual lease
consideration is in total amount of $164,000. The lease agreements will expire on June 30, 2023, with a one-time option
for early termination by us on December 31, 2021, subject to a notice period of six months. These agreements are
considered as operating leases and presented under operating lease right-of-use assets.

As of December 31, 2019, the Company provided bank guarantees of approximately $30,000, in the aggregate, to secure
the fulfillment of its obligations under the lease agreements. 

The Following table is the composition of right-of-use assets by type:

Facility
Vehicles
Total right-of-use asset

F - 27

As of January
1, 2019

As of
December 31,
2019

151     
15     
166     

253 
7 
260 

 
 
   
 
 
   
     
 
   
   
   
ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 10 – LEASES (continued):

The following table summarize the contractual obligations:

Operating leases for facility and vehicles as of December 31, 2018

Operating leases for facility and vehicles as of December 31, 2019

Total

 $

 $

Payments due by period
Less than
1 year
(In thousands)
87 
 $

 $

123 

346 

 $

177 

 $

1 - 3 years

36 

169 

Depreciation expense:

Facility
Vehicles

Financial expense

Cash paid for amounts included in the measurement of lease liabilities

Right of use assets obtained in exchange for new operating lease liabilities

NOTE 11 - SHARE CAPITAL:

a.

The share capital composed of ordinary shares of NIS 0.0000769 par value, as follows:

       Authorized

       Issued

twelve
months
ended
December 31,
2019

121 
9 

55 

169 

224 

  Number of ordinary shares 
December 31

2019

2018

    140,010,000      140,010,000 

    17,864,684      11,459,780 

The ordinary shares confer upon their holders the following rights: (i) the right to vote in any general meeting of
the Company, (ii) the right to receive dividends, if and when declared by the Board of Directors and (iii) the right
to receive upon liquidation of the Company a sum equal to the nominal value of the share, and if a surplus
remains, to receive such surplus, subject to the rights conferred on any class of shares which may be issued in the
future.

F - 28

 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
   
 
   
 
   
   
   
   
   
 
 
 
 
 
 
   
 
ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 11 - SHARE CAPITAL (continued):

b.

Initial Public Offering (“IPO”)

On July 02, 2018 the Company completed the IPO and offered 1,400,000 ordinary shares and 1,400,000 warrants
(the “tradable warrants”) to purchase up to 700,000 ordinary shares for a gross consideration of $11.2 million
before issuance costs ($9.6 million net of issuance costs in cash which included $0.9 million underwriters’ fees
and an additional approximately $0.7 million of other issuance costs). The ordinary shares and the tradable
warrants sold in units (each a “unit”), with each unit consisting of one ordinary share and one tradable warrant to
purchase 0.5 of an ordinary shares. The public offering price was $8.0 per unit.

The ordinary shares and warrants were immediately separable and started to trade separately upon completion of
the Company’s IPO in July 2018.

In Connection with the IPO certain actions were completed, including:

1) A 1-for- 130 split of the Company's ordinary shares. Following the split, the Company retrospectively reflected the change in the
share capital of the Company for all periods presented. Unless otherwise indicated, all of the ordinary share numbers, losses per
ordinary share, share prices, options and warrants in these financial statements have been adjusted, on a retroactive basis, to
reflect this 1-for- 130 split.

2) The Company’s outstanding 2012 Convertible loans were automatically converted into 622,180 Ordinary Shares of the Company.

3) The Company's series A preferred shares, series B preferred shares and series B-1 preferred shares were automatically converted

into 1,328,860, 1,856,790 and 1,719,770, Ordinary Shares of the Company, respectively.

4) The Company's warrants to purchase series A preferred shares, warrants to purchase Series B preferred shares and warrants to

purchase Series B-1 preferred shares were automatically converted into 343,200, 756,340 and 467,220 warrants, respectively, to
purchase Ordinary Shares of the Company.

5) Existing options to purchase Series A preferred shares and warrants to purchase Series A preferred shares, granted to certain
holders of our Series A preferred shares that were exercisable upon the closing of the IPO, were automatically converted into
options to purchase 387,530 Ordinary Shares of the Company and into warrants to purchase 85,931 Ordinary Shares of the
Company.

On July 26, 2018, the Company's underwriters exercised their overallotment option to purchase 210,000 warrants
to purchase 105,000 Ordinary Shares of the Company for a total consideration of $2,100. The fair value of the
warrants on the issuance date was $172 thousand.  The Company recorded the fair value as issuance costs.

The Company also issued to the underwriters 10,000 ordinary shares following the closing of the IPO, as well as
70,000 underwriter warrants at an exercise price of $8.8 to purchase 70,000 ordinary shares. The underwriter
warrants may be exercised on a cashless basis under certain circumstances as described in the warrant agreement.
The underwriter warrants will be exercisable 180 days following June 29, 2018 until the fifth anniversary of such
effective date. The underwriter warrants are not redeemable by the company and have some registration rights as
described in the warrant. The underwriter warrants will provide for adjustment of the exercise price of such
warrants (and the ordinary shares underlying such warrants) for dilutive events such as a stock dividend or stock
split and for recapitalizations, mergers and other fundamental transactions.

The shares and warrants issued to the underwriters were recorded as an issuance cost based on fair value of
$66,500 and $255,000 respectively.

F - 29

 
ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 11 - SHARE CAPITAL (continued):

b.

IPO (continued):

The Company allocated the total consideration from the issuance of the units between the ordinary shares and the
tradable warrants as follows: the tradable warrants were recorded at fair value based on the quoted price on
Nasdaq as of July 2,2018 and the residual amount was allocated to the ordinary shares.

Issuance costs were allocated to the ordinary shares and the tradable warrants according to their fair values.
Issuance costs which were allocated to the ordinary shares were deducted from shareholders' equity, and issuance
costs that were allocated to the tradable warrants were expensed immediately.

Tradable warrants

As described above, the Company issued 1,400,000 tradable warrants to purchase 700,000 ordinary shares of the
Company. The tradable warrants are exercisable immediately at an initial exercise price of $8.4 per ordinary share
for a period of five years, unless earlier repurchased by the Company under "Fundamental Transactions” as
described in the warrant agreement or early expired as described below and in the warrant agreement.

The exercise of the warrants is in cash, unless the warrant holder is utilizing the “cashless” exercise provision of
the warrants, prior to the termination date under certain circumstances as described in the warrant agreement. On
the termination date, any warrants not previously exercised, repurchased by the Company or subject to early
expiration will terminate and expire worthless.

The exercise price and number of shares issuable upon exercise of each warrant are subject to standard
adjustments. The exercise price is subject to reduction if, within two years of the date of original issuance of the
warrants, the Company sells or grants any warrant or option (except in certain circumstances as described in the
warrant) at an effective price per share less than $8.0 per share (as adjusted in proportion with any adjustments
made from time to time), which reduction will be based on a weighted average, as described in the warrant.

The Company may accelerate the expiration date of the warrants upon written notice to the holders at any time if
the last reported sale price (as defined in the warrants) exceeds $24.00 per share, which is 300% of the IPO price
per unit (subject to adjustments) for a 10 consecutive trading day period. As described in note c, the Company
completed financing round in a price per share lower than the $8.0, therefore, the adjusted exercise price is $5.85.

For accounting purposes, the tradable warrants issued to the public were classified as a financial liability since
their exercise price and number of shares issuable upon exercise of each warrant are subject to certain adjustments
as described in the warrant agreement and also due to the cashless exercise option. The fair value of the tradable
warrants as of the IPO closing date and as of December 31, 2019 was based on quoted price on Nasdaq (Level 1
valuation) as of the respective date.

c. On December 11, 2019 and December 18, 2019 (“the first and second closing”), the Company entered into subscription agreements with
a select group of accredited investors, including certain board members or its affiliates for the private placement of 5,710,153 ordinary
shares for aggregate subscription proceeds to the Company of $13.5 million at $2.37 price per share. In addition, the Company granted
2,855,095 warrants, exercisable over a three-years period from the date of issuance, to purchase 2,855,095 ordinary shares at a per share
exercise price of $2.96 (“Investors Warrants”).

In addition, on December 13, 2019, D.N.A Biomedical Solutions Ltd. (“DNA”), an existing shareholder of the Company, subscribed to
the Private Placement (the “DNA Private Placement”) to purchase 337,553 ordinary shares for aggregate consideration of $800,000. In
connection with the transaction, the Company granted DNA warrants, exercisable over a three-year period from the date of issuance, to
purchase 168,776 ordinary shares at a per share exercise price of $2.96. This investment was subject to the approval of the shareholders
of the Company and was approved on February 18, 2020. See note 17b.

F - 30

ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 11 - SHARE CAPITAL (continued):

In connection therewith, the Company entered into Placement Agency agreement with GP Numenkari Inc., a
broker-dealer (“the Broker”). Based on the agreement, the Broker is entitled to the following consideration:

1) A cash fees equal to 10% of the total proceeds paid by subscribers invested through the Broker.

2) Three-years warrants to purchase ordinary shares in the amount equal to 10% of the number of shares issued to subscribers invested

through the Broker at a per share exercise price of $2.37 (“Broker Warrants Type 1”).

3) Three-years warrants to purchase ordinary share in the amount equal to 5% of number of shares issued to subscribers invested through
the Broker at a per share exercise price of $2.96 (“Broker Warrants Type 2”), together with the Broker Warrants Type 1 (the “Broker
Warrants”).

Following the first and second closing of the offering, the Company issued 184,515 Broker Warrants type 1 and
92,257 Broker Warrants type 2.

Prior to the exercise of the Investor Warrants and the Broker Warrants and for the duration of their term, the
number of ordinary shares issuable upon their exercise and the exercise price are subject to customary
adjustments, including in the events of reorganizations or reclassifications of the Company’s capital stock, upon
payment of dividends or distributions to the Company’s shareholders, and upon subsequent issuance of the
Company’s share capital at or below a price of $2.37. In addition, these warrants agreements have cashless
exercise option. In addition, The Warrants agreements has cashless exercise option Therefore, for accounting
purposes, the Investors Warrants issued were classified as a financial liability.

The Company had transaction costs of approximately $1.2 million, out of which $205 thousand are stock-based
compensation expenses due to issuance of Broker Warrants type 1 and Broker Warrants type 2.

The Company allocated the total consideration from the issuance of the units between the ordinary shares and the
warrants as following: the Investors Warrants were recorded at fair value based on its fair value as of the issuance
date and the residual amount was allocated to the ordinary shares.

Issuance costs were allocated to the ordinary shares and the tradable warrants according to their fair values.
Issuance costs which were allocated to the ordinary shares were deducted from shareholders' equity, and issuance
costs that were allocated to the Investors warrants were expensed immediately.

As part of the subscription agreements, the Company also entered into a Registration Rights Agreement (together
with the Warrants and the Subscription Agreement), pursuant to which within seven months of the final closing,
the Company shall file a registration statement on Form F-3 with the SEC for the resale of the Shares issued in the
first and second closing (including those issued upon exercise of the Warrants). Under the agreement, the
Company is required to pay the purchasers liquidated damages in the event that the Company does not meet the
foregoing requirement in an amount equal to 1% per month of the aggregate purchase price paid in cash by such
purchasers for their investment in the Company.

F - 31

ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 11 - SHARE CAPITAL (continued):

d.

Share based compensation:

1)

Share based compensation plan

On March 17, 2013, the Company's Board of Directors approved a Share Incentive Plan (the “2013
Plan”).  Under the 2013 Plan, the Company shall reserve sufficient number of ordinary shares,
NIS 0.000769 par value, of the Company for allocation of stock options, restricted share units, restricted
share awards and performance-based awards (the "Option"), to employees and non-employees. Each
Option is exercisable for one ordinary share.

Any option granted under the 2013 Plan that is not exercised within six years from the date upon which it
becomes exercisable will expire.

On July 2, 2018, the Company's board of directors and shareholders of the Company approved a new
Share Incentive Plan (the “2018 Plan”) and reserved 1,371,398 ordinary shares of the Company for
allocation of stock options, restricted share units, restricted share awards and performance-based awards
(the "Option"), to employees and non-employees for issuance under the 2018 Plan. Each Option is
exercisable for one ordinary share NIS 0.0000769 par value.

Any option granted under 2018 Plan that is not exercised within 10 years from the date upon which it
becomes exercisable will expire.

The options granted to employees are subject to the terms stipulated by section 102(b)(2) of the Israeli
Income Tax Ordinance (the “Ordinance”).  According to these provisions, the Company will not be
allowed to claim as an expense for tax purposes the amounts credited to the employees as a capital gain
benefit in respect of the options granted.

Options granted to related parties or non-employees of the Company are governed by Section 3(i) of the
Ordinance or NSO. The Company will be allowed to claim as an expense for tax purposes in the year in
which the related parties or non-employees exercised the options into shares.

As of December 31, 2019, 204,263 ordinary shares remain available for future grants under the Plan.

On January 22 2020 the Company’s Board of Directors approved an increase of 893,234 ordinary shares
that may be issued under the Company’s Plan.

F - 32

ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 11 - SHARE CAPITAL (continued):

2) Options grants to employees and directors:

a) On January 10, 2018, the Company appointed Dr. Eric Lang as the Company’s Chief Medical Officer, effective January 15,

2018. In connection with Dr. Lang’s appointment as the Company’s Chief Medical Officer, the Company’s Board of Directors
granted Dr. Lang options to purchase 110,500 ordinary shares at an exercise price of $6.31 per share. The options vest over 4
years from the date of grant; 1/4 vest on the date of grant and the remaining vest in twelve equal quarterly installments
following the first anniversary of the applicable grant date.  The fair value of the options at the date of grant was $420,000.  In
September 2018, Dr. Eric Lang's employment was terminated and the options were forfeited in December 2018.

b)

In January 2018, the Company granted options to purchase 32,500 ordinary shares to a certain consultant, with an exercise
price of $2.11. The options vested immediately.  The fair value of the options at the date of grant was $138,000.

c) On January 17, 2019, the Company granted options to purchase 124,000 ordinary shares to certain employees, with an exercise

price of $3.97. The options vest over 4 years from the date of grant; 25% will vest on the first anniversary of the date of grant
and the remaining 75% options shall vest in twelve equal quarterly installments following the first anniversary of the grant
date.  The fair value of the options at the date of grant was $341,000.

d) On January 17, 2019, the Company's Board of Directors approved to grant options to purchase 25,000 ordinary shares to the

CMO, with an exercise price of $3.97. From the total options, 25% will vest on March 1, 2019 and the remaining 75% options
shall vest in twelve equal quarterly installments over the next three years starting January 17, 2019. The grant was subject to
the approval by the shareholders of the Company and was subsequently approved in May 2019. The fair value of the options at
the date of grant was $68,000.

e) On January 17, 2019, the Company's Board of Directors approved to grant options to purchase 201,828 ordinary shares to non-

executive directors of the Company, with an exercise price of $3.97. The options will vest over 3 years in twelve equal
quarterly instalments starting in the vesting commencement date (as described in each agreement). The grant was subject to the
approval by the shareholders of the Company and was subsequently approved in May 2019. The fair value of the options at the
date of grant was $531,000.

f) On August 5, 2019, the Company’s Board of Directors approved to grant options to purchase 696,587 ordinary shares to the

new CEO, with an exercise price of $2.75 per share. The options vest over 4 years from the date of grant.  25% will vest on the
first anniversary of the date of grant and the remaining 75% options shall vest in twelve equal quarterly installments following
the first anniversary of the grant date. The grant was subject to the approval by the shareholders of the Company and was
subsequently approved in October 2019. The fair value of the options at the date of grant was $1.1million.

F - 33

ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 11 - SHARE CAPITAL (continued):

g) On November 18, 2019, the Company’s Board of Directors approved the following option grants:

1. Options grant to purchase 30,385 ordinary shares to the new US-based CFO, with an exercise price of $2.53 per share.

The options will vest over two years in equal monthly installments following the grant date. The grant was subject to
the approval by the shareholders of the Company and was subsequently approved in February 2020.The fair value of
the options at December 31, 2019 was $37,000.

2. Options grant to purchase 33,638 ordinary shares t0 non-executive director of the Company, with an exercise price of
$2.53. The options will vest over 3 years in twelve equal quarterly instalments starting on the vesting commencement
date (as described in the agreement). The grant was subject to the approval by the shareholders of the Company and
was subsequently approved in February 2020. The fair value of the options at December 31, 2019 was $43,000.

3) Options granted to service provider:

In November 2019, the Board of Directors approved an option grant to a services provider in accordance
with business development and advisory services agreement from August 2019. Under the terms of the
agreement, the Company agreed to grant options to purchase the Company’s ordinary shares in an amount
equal to $90,000 as of the date of grant, or 65,693 ordinary shares at an exercise price of $3.10. The options
will vest over six months in equal monthly instalments starting in August 2019.

4) The fair value of each option granted (except options with an exercise price of par value, as described below) is estimated at the

date of grant using the Black-Scholes option-pricing model, with the following weighted average assumptions:

Ordinary share price

Exercise price

Dividend yield

Expected volatility 

Risk-free interest rate 

Expected life – in years 

  $

  $

2019

2018

2017

2.94 

3.12 

  $

  $

- 

71%   

1.86%   

9.37 

6.31 

5.35 

  $

  $

- 

68%   

2.23%   

4.07 

5.95 

5.95 

- 

73.77%

1.67%

7.94 

The fair value of each option with a par value exercise price is based on the fair value of ordinary share at the
date of grant.  The ordinary share price is derived from the value of equity and  is based on market value, or
prior to the IPO based on the valuation performed. The expected volatility is based on comparable
companies. The risk-free interest rate is determined based on rates of return on maturity of unlinked treasury
bonds with a time to maturity that equals the average life of the options.

F - 34

 
 
 
 
 
 
 
   
   
   
   
   
   
   
   
ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 11 - SHARE CAPITAL (continued):

5) Changes in the number of options and weighted average exercise prices are as follows:

2019

Year ended December 31,
2018

2017

Weighted
average
exercise
price

4.36     
6.31     
4.44     
0.21     
3.12     
4.74     

Weighted
average
exercise
price

4.59     
-     
5.73     
-     
5.35     
4.36     

Number of
options
1,136,590    $
-     
(36,270)    
-     
1,944,670    $
3,044,990    $

Number of
options
3,044,990    $
-     
(718,120)    
(31,460)    
143,000    $
2,438,410    $

Number of
options
2,438,410    $
(91,000)    
(14,690)    
(662,251)    
1,177,131    $
2,847,600    $

Outstanding at beginning of year
Expired
Forfeited
Exercised (*)
Granted
Outstanding at end of year

Exercisable at end of year

1,525,618    $

5.62     

1,837,160    $

1.67     

1,430,780    $

(*) The total intrinsic value of options exercised during the year ended December 31, 2019, was approximately $2,391 thousand.

6) The following is information about the exercise price and remaining contractual life of outstanding options at year-end:

December 31, 2019

December 31, 2018

Weighted
average
exercise
price

1.43 
- 
2.27 
- 
6.39 
4.59 

2.92 

  Exercise price  
* 
1.85 
2.43 
2.11 
2.53 
2.75 
1.85 
3.10 
3.69 
3.97 
6.31 
7.54 

  $
  $
  $
  $
  $
  $
  $
  $
  $
  $
  $

Weighted average
of remaining
contractual life  
2.79 
1.22 
- 
0.05 
9.89 
9.60 
- 
4.89 
2.36 
9.05 
5.85 
3.26 

Number of
options
outstanding at
end of year

602,810 
27,560 
36,010 
65,000 
- 
- 
11,050 
- 
205,920 
- 
1,342,770 
147,290 

Number of
options
outstanding at
end of year

4,680 
11,050 
- 
65,000 
64,023 
696,587 
- 
65,693 
203,970 
340,828 
1,248,479 
147,290 

* Par value

  $
  $
  $
  $
  $
  $

  Exercise price  
* 
1.85 
2.43 
2.11 
2.53 
2.75 
1.85 
- 
3.69 
3.97 
6.31 
7.54 

  $
  $
  $
  $

Weighted average
of remaining
contractual life  
0.55 
0.67 
1.41 
1.05 
- 
- 
2.21 
- 
3.36 
- 
6.39 
4.26 

7) The remaining unrecognized compensation expense as of December 31, 2019 is $1.9 million and will be expensed in full at August

2023.

8) Exercise of options

During 2019, current and former executive officers exercised 662,251 options into 662,251 ordinary shares for
a total consideration of $138,000.

F - 35

 
 
 
 
 
   
   
 
 
 
   
   
   
   
   
 
   
   
   
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

ENTERA BIO LTD.

NOTE 12 - TAXES ON INCOME:

a. Entera Bio Ltd.

The Company is taxed according to Israeli tax laws:

1) Measurement of results for tax purposes

The Company measures its results for tax purposes in nominal terms in NIS based on financial reporting under
Israeli accounting principles, while (as detailed in note 2) the functional currency of the Company is the U.S.
dollar and the Company’s financial statements are measured in U.S. dollars and in accordance with IFRS.
Therefore, there are differences between the Company’s taxable income (loss) and income (loss) reflected in
these financial statements.

2)

Tax rates

The income of the Company is subject to the Israel corporate tax rates.

The corporate tax rate is 24% in 2017 and 23% in 2018 and thereafter.

Capital gains are subject to capital gain tax according to the corporate tax rate for the year during which the
assets are sold.

b. Entera Bio Inc.

Entera Bio Inc. is taxed according to U.S. tax laws. The Company’s income is taxed in the United
States at the rate of 21%.          

c. Losses for tax purposes carried forward to future years

Entera Bio Ltd.

The balance of carryforward losses as of December 31, 2019 and 2018 are approximately $31 million and $21
million, respectively.

Under Israeli tax law, tax loss carry forward have no expiration date.

Deferred tax assets on losses for tax purposes carried forward to subsequent years are recognized if utilization of
the related tax benefit against a future taxable income is expected.  The Company has not created deferred tax
assets based on its carry forward losses and other temporary assets since their utilization is not expected in the
foreseeable future.

d. Reconciliation of the theoretical tax expense to actual tax expense

The main reconciling item between the statutory tax rate of the Company and the effective rate is unrecognized tax
benefits from carry forward tax losses due to the uncertainty of the realization of such tax benefits (see above).

e. Tax assessments

In accordance with the Income Tax Ordinance, as of December 31, 2019, all of the Company's tax assessments
through tax year 2014 are considered final.

F - 36

 
 
ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 13 – REVENUE FROM COLLABORATION AND LICENSE AGREEMENT

On  December  10,  2018,  the  Company  entered  into  a  research  collaboration  and  license  agreement  (the  “Amgen
Agreement”) with Amgen Inc. (“Amgen”) in inflammatory disease and other serious illnesses. Pursuant to the Amgen
Agreement,  the  Company  and  Amgen  will  use  the  Company’s  proprietary  drug  delivery  platform  to  develop  oral
formulations for one preclinical large molecule program that Amgen has selected. Amgen also has options to select
up  to  two  additional  programs  to  include  in  the  collaboration.  Amgen  is  responsible  for  the  clinical  development,
regulatory approval, manufacturing and worldwide commercialization of the programs.

The Company granted Amgen an exclusive, worldwide, sublicensable license under certain of its intellectual property
relating  to  its  drug  delivery  technology  to  develop,  manufacture  and  commercialize  the  applicable  products.  The
Company will retain all intellectual property rights to its drug delivery technology, and Amgen will retain all rights to
its  large  molecules  and  any  subsequent  improvements,  and  ownership  of  certain  intellectual  property  developed
through the performance of the collaboration is to be determined by U.S. patent law.

Pursuant to the terms of the Amgen Agreement, Amgen is required to make aggregate payments of up to $270 million
upon  achievement  of  various  clinical  and  commercial  milestones  or  its  exercise  of  options  to  select  additional  two
programs to include in the collaboration, as well as tiered royalty payments ranging from the low to mid-single digits
based on the level of Amgen’s net sales of the applicable products.  Amgen is required to pay for the initial program
$450,000 for the second year of preclinical R&D services to be provided by the Company and must reimburse the
Company for further expenses as shall be agreed between the parties. Preclinical R&D services includes time spent
by the Company's employees performing the Company's activities under the work plan of collaboration program

Amgen’s  obligation  to  pay  royalties  with  respect  to  a  product  in  a  particular  country  commences  upon  the  first
commercial sale of such product in such country and expires on a country-by-country and product-by-product basis
on the later of (a) the date on which the sale of the product is no longer covered by a valid claim of a patent licensed
to Amgen under the Amgen Agreement, and (b) the tenth anniversary of the first commercial sale of such product in
such country.

The term of the Amgen Agreement commenced on December 10, 2018, and unless earlier terminated, shall continue
in full force and effect, on a product-by-product basis, until expiration of the last-to-expire royalty term with respect
to such product.

In January 2019, as required by the Amgen Agreement, Amgen paid the Company a non-refundable and non-
creditable initial technology access fee of $725,000. The Company evaluated the selling price of the preclinical R&D
services at $225 thousand and the right to use the intellectual property (“License fees”) at $500 thousand. In
December 2018, the Company recognized $500,000 in revenues for the right to use the intellectual property.

Revenues attributed to the preclinical R&D services are recognized during the period of the pre-clinical R&D
services according to the input model method on a cost-to-cost basis. In January 2020, the Company received the first
installment of the second year pre-clinical R&D services in the amount of $225 thousands.

As of December 31, 2019, the Company recorded revenues of $236,000 related to services provided under the Amgen
Agreement.

In addition, as of December 31, 2019 and 2018 the company recorded a contract liability of $267 and $225 thousand,
respectively.

F - 37

 ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 14 - SUPPLEMENTARY FINANCIAL INFORMATION:

a.     Other current assets:

Prepaid expenses
Restricted deposits
Other

b.     Accounts payable - other:

Employees and employees related
Provision for vacation
Accrued expenses and other

F - 38

December 31,

2019

2018

  U.S. dollars in thousands

39     
37     
97     
173     

109 
21 
90 
220 

December 31,

2019

2018

  U.S. dollars in thousands

345     
231     
794     
1,370     

120 
215 
755 
1,090 

 
 
 
 
 
   
 
 
 
   
     
 
   
   
   
 
   
 
 
 
 
 
   
 
 
 
   
     
 
   
   
   
 
   
ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 15 – BASIC AND DILUTED LOSS PER SHARE:

Basic

Basic loss per share is calculated by dividing the result attributable to equity holders of the Company by the
weighted average number of ordinary shares in issue during the year.

Diluted

Warrants  to  issue  ordinary  shares  and  all  options,  have  been  excluded  from  the  calculation  of  the  diluted  loss  per
share for the year ended December 31, 2019 since their effect was anti-dilutive. The total number of shares related to
the outstanding warrants to issue ordinary shares and options excluded from the calculation of diluted loss per share
was 4,849,855 for the year ended December 31, 2019.

The 2012 Convertible Loan, preferred shares, warrants to issue preferred shares A, warrants to issue preferred shares
B up to the closing of the IPO and warrants to issue ordinary shares and all options, have been excluded from the
calculation of the diluted loss per share for the year ended December 31, 2018 since their effect was anti-dilutive. The
total number of shares  related  to  the  outstanding  options,  the 2012 Convertible Loan,  preferred  shares,  warrants  to
issue preferred shares A, warrants to issue preferred shares B and warrants to issue ordinary shares and excluded from
the calculation of diluted loss per share was 10,596,130 for the year ended December 31, 2018.

All outstanding options, the 2012 Convertible Loan, 2016 Convertible loan, preferred shares and warrants to issue
preferred shares have been excluded from the calculation of the diluted loss per share for the year ended December
31, 2017 since their effect was anti-dilutive. The total number of ordinary shares related to the 2012 Convertible
Loan, 2016 Convertible Loan, preferred shares and warrants to issue preferred shares and excluded from the
calculation of diluted loss per share was 7,687,030 for the year ended December 31, 2017.  The 2015 Convertible
Loan, warrants and liability to issue preferred shares were not taken into account in the diluted loss per share
calculation for the year ended December 31, 2017, as the conversion terms depend on future events.

Loss attributable to equity holders of the Company
Income from change in fair value of financial liabilities at fair value
Loss used for the computation of diluted loss per share

Weighted average number of ordinary shares used in

the computation of basic loss per share

Add:
Weighted average number of additional shares issuable upon the assumed

conversion/exercise of preferred shares and warrants to issue preferred shares and
shares

Weighted average number of ordinary shares used in the computation of diluted loss per

share

Basic loss per ordinary share

Diluted loss per ordinary share

F - 39

2019

Year ended December 31,
2018
U.S. dollars in thousand
(except for share numbers)

2017

10,795     
-     
10,795     

10,304     
135     
10,439     

11,197 
- 
11,197 

12,146,729     

7,955,447     

4,490,720 

-     

27,955     

- 

12,146,729     

7,983,402     

4,490,720 

0.89     

0.89     

1.30     

1.31     

2.49 

2.49 

 
 
 
 
 
   
   
 
 
 
 
 
   
     
     
 
   
   
   
 
   
      
      
  
   
      
      
  
   
   
      
      
  
   
   
 
   
      
      
  
   
   
ENTERA BIO LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

NOTE 16 - RELATED PARTIES - TRANSACTIONS AND BALANCES:

a. Transactions with related parties:

1) Key management personnel include members of the Board of Directors, the Chief Executive Officer, Chief Operating Officer, Chief

Medical Officer and Chief Financial Officer.

2) The Company granted stock options to certain key management personnel and directors, see note 11d.

3) Key management compensation:

Labor cost and related expenses
Share-based compensation
Directors fee and services
Others

b. Balances with related parties:

Key management:

Payables and accrued expenses

Severance pay obligations

Provision for vacation

Directors fee and services

NOTE 17 - SUBSEQUENT EVENTS

2019

Year ended December 31,
2018
U.S. dollars in thousands

2017

1,537     
1,146     
415     
23     
3,121     

1,180     
868     
429     
30     
2,507     

1,048 
4,694 
577 
109 
6,428 

December 31,

2019

2018

  U.S. dollars in thousands  

244 

70 

194 

106 

9 

65 

186 

74 

a. During January 2020, a consultant exercised 32,500 options into 32,500 ordinary shares for a total consideration of $69,000.

b. As described in note 11c, on February 18, 2020, the Company’s shareholders approved the $800,000 D.N.A. private placement.

c. On March 16, 2020, the Company’s Board of Directors approved options grants as follows:

i.

ii.

An options grant to purchase 201,600 ordinary shares to certain employees and 7,500 options granted to a service provider,
with an exercise price of $2.14 per share. The options vest over 4 years from the date of grant; 25% vest on the first
anniversary of the date of grant and the remaining 75% vest in twelve equal quarterly installments following the first
anniversary of the applicable grant date.

An options grant to purchase 250,000 ordinary shares to certain  executive officers of the Company, with an exercise price
of $2.14. The options vest over 4 years from the date of grant; 25%vest on the first anniversary of the date of grant and the
remaining 75% vest in twelve equal quarterly installments following the first anniversary of the applicable grant date. The
grant is subject to the approval by the shareholders of the Company.

F - 40

 
 
 
 
 
   
   
 
 
 
 
 
   
     
     
 
   
   
   
   
 
   
 
 
 
 
 
   
 
 
   
 
 
   
 
  
  
  
  
  
  
  
  
Exhibit 1.1

ARTICLES OF ASSOCIATION

OF

ENTERA BIO LTD.

A COMPANY LIMITED BY SHARES

UNDER THE COMPANIES LAW, 5759–1999

1.

INTERPRETATION

1.1.

In these Articles, unless the context requires otherwise, the following capitalized terms shall have the meanings set opposite them:

“Alternate Nominee” has the meaning set out in Article 17.7;

“Alternate Director” has the meaning set out in Article 17.12;

“Articles” means these Articles of Association, as may be amended from time to time;

“Board” means all of the directors of the Company holding office pursuant to these Articles, including Alternate Directors, substitutes or
proxies;

“Business Day” means any day other than a Saturday, Sunday and any day in which banks in Israel are closed or in which the NASDAQ
Stock Market is closed.

“Chairman of the Board” has the meaning set out in in Article 18.4;

“Companies Law” means the Israeli Companies Law, 5759-1999, as amended from time to time, including the regulations promulgated
thereunder, or any other law which may come in its stead, including all amendments made thereto;

“Company” means Entera Bio Ltd.;

“Compensation Committee” has the meaning set out in the Companies Law;

“Derivative Transaction” has the meaning set out in Article 14.7;

“Effective Time”  means  the  closing  of  the  initial  underwritten  public  offering  of  the  Company’s  ordinary  shares,  at  which  time  these
Articles shall first become effective;

“External Director” has the meaning set out in the Companies Law;

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
“General Meeting” means either an annual or an extraordinary meeting of the shareholders;

“Incapacitated Person” as such term is used in the Israeli Legal Capacity and Guardianship Law, 5722-1962, as amended from time to
time, and includes a minor who has not yet attained the age of 18 years, a person of unsound mind and a bankrupt person in respect of
whom no rehabilitation has been granted;

“Israeli  Securities  Law”  means  the  Israeli  Securities  Law,  5728-1968,  as  amended  from  time  to  time,  including  the  regulations
promulgated thereunder, or any other law which may come in its stead, including all amendments made thereto;

“Nominees” has the meaning set out in Article 17.7;

“Office” means the registered office of the Company at that time;

“Office Holder” has the meaning set out in the Companies Law;

“Proposal Request” has the meaning set out in Article 14.5;

“Proposing Shareholder” has the meaning set out in Article 14.5;

“Register” means the register of shareholders administered in accordance with the Companies Law;

“Rights” has the meaning set out in Article 26.8;

“Special Fund” has the meaning set out in Article 26.8;

“U.S. Rules” means the applicable rules of the NASDAQ Stock Market and U.S. securities laws, rules and regulations, as amended from
time to time; and

1.2.

Reference to “writing”, “written” or similar expressions in these Articles means handwriting, typewriting, photography, telex, email or any
other  legible  form  of  writing.  Reference  to  a  “person”  or  “persons”  shall  also  include  corporations,  companies,  cooperative  societies,
partnerships, trusts of any kind or any other body of persons, whether incorporated or otherwise.

1.3.

Subject  to  the  provisions  of  this  Article 1  and  unless  the  context  necessitates  another  meaning,  terms  and  expressions  in  these  Articles
which have been defined in the Companies Law shall have the meanings ascribed to them therein.

1.4 Words in the singular shall also include the plural, and vice versa. Words in the masculine shall include the feminine and vice versa.

1.5.

The  captions  to  articles  in  these  Articles  are  intended  for  the  convenience  of  the  reader  only,  and  no  use  shall  be  made  thereof  in  the
interpretation of these Articles.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2.

LIMITED LIABILITY

The  Company  is  a  limited  liability  company  and  therefore  each  shareholder’s  liability  for  the  Company’s  obligations  shall  be  limited  to  the
payment of the nominal value of the shares held by such shareholder, subject to the provisions of the Companies Law.

3.

OBJECTIVES

The Company’s objectives are to engage in any lawful activity. The Company may donate a reasonable amount of money for any purpose that the
Board finds appropriate, even if the donation is not for business considerations or for the purpose of achieving profits for the Company.

4.

REGISTERED OFFICE

The registered office shall be at such place as decided by the Board from time to time.

5.

AUTHORIZED SHARE CAPITAL

The authorized share capital of the Company shall consist of NIS 10,770 divided into 140,010,000 ordinary shares with a nominal value of NIS
0.0000769 each.

6.

RIGHTS ATTACHING TO THE ORDINARY SHARES

6.1.

6.2.

The ordinary shares in respect of which all calls have been fully paid shall confer on the holders thereof the right to attend and to vote at
General Meetings of the Company, both annual as well as extraordinary meetings. Each ordinary share shall confer on its holder one
vote at a General Meeting.
The ordinary shares shall confer on a holder thereof the right to receive a dividend, to participate in a distribution of bonus shares and to
participate in the distribution of the assets of the Company upon its winding-up, pro rata to the nominal amount paid up on the shares or
credited as paid up in respect thereof, and without reference to any premium which may have been paid in respect thereof.

 
 
7.

MODIFICATION OF CLASS RIGHTS

7.1.

7.2.

7.3.

Subject to applicable law, if at any time the share capital of the Company is divided into different classes of shares and unless the terms
of issue of such class of shares otherwise stipulate, the rights attaching to any class of shares (including rights prescribed in the terms of
issue of the shares) may be altered, modified or canceled by a resolution passed at a separate class meeting of the shareholders of that
class.
The provisions contained in these Articles with regard to General Meetings shall apply, mutatis mutandis as the case may be, to every
class meeting of the holders of each such class of the Company’s shares.
Unless otherwise provided by these Articles, the increase of an authorized class of shares, or the issuance of additional shares thereof
out of the authorized and unissued share capital, shall not be deemed, for purposes of this Article 7, to modify or abrogate the rights
attached to previously issued shares of such class or of any other class.

8.

UNISSUED SHARE CAPITAL

8.1.

8.2.

8.3.

The unissued shares in the capital of the Company shall be under the control of the Board, which shall be entitled to allot or otherwise
grant the same to such persons under such restrictions and conditions as it shall deem fit, whether for consideration or otherwise, and
whether  for  consideration  in  cash  or  for  consideration  which  is  not  in  cash,  above  their  nominal  value  or  at  a  discount,  all  on  such
conditions, in such manner and at such times as the Board shall deem fit, subject to the provisions of the Companies Law. The Board
shall be entitled, inter alia, to differentiate between shareholders with regard to the amounts of calls in respect of the allotment of shares
(to the extent that there are calls) and with regard to the time for payment thereof. The Board may also issue options or warrants for the
purchase of shares of the Company and prescribe the manner of the exercise of such options or warrants, including the time and price
for such exercise and any other provision which is relevant to the method for distributing the issued shares of the Company amongst the
purchasers thereof.
The  Board  shall  be  entitled  to  prescribe  the  times  for  the  issue  of  shares  of  the  Company  and  the  conditions  therefor  and  any  other
matter which may arise in connection with the issue thereof.
In every case of a rights offering, the Board shall be entitled, in its discretion, to resolve any problems and difficulties arising or that are
likely to arise in regard to fractions of rights, and without prejudice to the generality of the foregoing, the Board shall be entitled to
specify that no shares shall be allotted in respect of fractions of rights, or that fractions of rights shall be sold and the net proceeds shall
be paid to the persons entitled to the fractions of rights, or, in accordance with a decision by the Board, to the benefit of the Company.

 
 
 
 
 
 
9.

INCREASE OF CAPITAL; ALTERATIONS TO CAPITAL

9.1.

9.2.

9.3.

9.4.

The Company may, from time to time, by a resolution of the shareholders at a General Meeting, increase its share capital by way of the
creation of new shares, whether or not all the existing shares have been issued up to the date of the resolution, whether or not it has been
decided to issue same, and whether or not calls have been made on all the issued shares.
The  increase  of  share  capital  shall  be  in  such  amount  and  divided  into  shares  of  such  nominal  value,  and  with  such  restrictions  and
conditions and with such rights and privileges as the resolution dealing with the creation of the shares prescribes, and if no provisions
are contained in the resolution, then as the Board shall prescribe.
Unless otherwise stated in the resolution approving the increase of the share capital, the new shares shall be subject to those provisions
in regard to issue, allotment, alteration of rights, payment of calls, liens, forfeiture, transfer, transmission and other provisions which
apply to the shares of the Company.
By resolution of the shareholders in a General Meeting, the Company may, subject to any applicable provisions of the Companies Law:
9.4.1.
9.4.2.

consolidate its existing share capital, or any part thereof, into shares of a larger denomination than the existing shares;
sub-divide its share capital, in whole or in part, into shares of a smaller denomination than the nominal value of the existing
shares and without prejudice to the foregoing, one or more of the shares so created may be granted any preferred or deferred
rights or any special rights with regard to dividends, participation in assets upon winding-up, voting and so forth, subject to
the provisions of these Articles;
reduce its share capital; or
cancel any shares which on the date of passing of the resolution have not been issued and to reduce its share capital by the
amount of such shares.

9.4.3.
9.4.4.

 
 
 
 
 
 
 
 
9.5.

In  the  event  that  the  Company’s  shareholders  shall  adopt  any  of  the  resolutions  described  in  Article 9.4  above,  the  Board  shall  be
entitled to prescribe arrangements necessary in order to resolve any difficulty arising or that are likely to arise in connection with such
resolutions,  including,  in  the  event  of  a  consolidation,  it  shall  be  entitled  to  (i)  allot,  in  contemplation  of  or  subsequent  to  such
consolidation or other action, shares or fractional shares sufficient to preclude or remove fractional share holdings; (ii) redeem, in the
case of redeemable shares, and subject to applicable law, such shares or fractional shares sufficient to preclude or remove  fractional
share holdings; (iii) round up, round down or round to the nearest whole number, any fractional shares resulting from the consolidation
or from any other action which may result in fractional shares; or (iv) cause the transfer of fractional shares by certain shareholders to
other shareholders thereof so as to most expediently preclude or remove any fractional shareholdings, and, cause the transferees of such
fractional shares to pay the transferors thereof the fair value thereof, and the Board is hereby authorized to act in connection with such
transfer, as agent for the transferors and transferees of any such fractional shares, with full power of substitution, for the purposes of
implementing the provisions of this Article 9.5.

10.

SHARE CERTIFICATES

10.1.

10.2.

10.3.

To the extent shares are certificated, share certificates evidencing title to the shares of the Company shall be issued under the seal or
rubber stamp of the Company, and together with the signatures of two members of the Board, or one director together with the Chief
Executive Officer, the Chief Financial Officer or any other person designated by the Board. The Board shall be entitled to decide that
the signatures be effected in any mechanical or electronic form, provided that the signature shall be effected under the supervision of
the Board in such manner as it prescribes.
Every shareholder shall be entitled, free of charge, to one certificate in respect of all the shares of a single class registered in his name in
the Register.
The Board shall not refuse a request by a shareholder to obtain several certificates in place of one certificate, unless such request is, in
the  opinion  of  the  Board,  unreasonable.  Where  a  shareholder  has  sold  or  transferred  some  of  his  shares,  he  shall  be  entitled,  free  of
charge,  to  receive  a  certificate  in  respect  of  his  remaining  shares,  provided  that  the  previous  certificate  is  delivered  to  the  Company
before the issuance of a new certificate.

 
 
 
 
10.4.

10.5.

10.6.

10.7.

Every share certificate shall specify the number of the shares in respect of which such certificate is issued and also the amounts which
have been paid up in respect of each share.
No person shall be recognized by the Company as having any right to a share unless such person is the registered owner of the shares in
the Register. The Company shall not be bound by and shall  not  recognize  any  right  or  privilege  pursuant  to  the  laws  of  equity,  or  a
fiduciary relationship or a chose in action, future or partial, in any share, or a right or privilege to a fraction of a share, or (unless these
Articles otherwise direct) any other right in respect of a share, except the absolute right to the share as a whole, where same is vested in
the owner registered in the Register.
A share certificate registered in the names of two or more persons shall be delivered to one of the joint holders, and the Company shall
not be obliged to issue more than one certificate to all the joint holders of shares and the delivery of such certificate to one of the joint
holders shall be deemed to be delivery to all of them.
If a share certificate should be lost, destroyed or defaced, the Board shall be entitled to issue a new certificate in its place, provided that
the  certificate  is  delivered  to  it  and  destroyed  by  it,  or  it  is  proved  to  the  satisfaction  of  the  Board  that  the  certificate  was  lost  or
destroyed and security has been received to its satisfaction in respect of any possible damages and after payment of such amount as the
Board shall prescribe.

11.

CALLS ON SHARES

11.1.

11.2.

11.3.

The Board may from time to time, in its discretion, make calls on shareholders in respect of amounts which are still unpaid in respect of
the shares held by each of the shareholders (including premiums), if the terms of issue do not prescribe that same be paid at fixed times,
and every shareholder shall be obliged to pay the amount of the call made on him, at such time and at such place as stipulated by the
Board.
In respect of any such call, prior notice of at least fourteen (14) Business Days shall be given, stating to whom the amount called is to
be paid, the time for payment and the place thereof, provided that prior to the due date for payment of such call, the Board may, by
written notice to the shareholders to which the call was made, cancel the call or extend the date of payment thereof.
If according to the terms of issue of any share, or otherwise, any amount is required to be paid at a fixed time or in installments at fixed
times, whether the payment is made on account of the nominal value of the share or in form of a premium, every such payment or every
such  installment  shall  be  paid  as  if  it  was  a  call  duly  made  by  the  Board,  in  respect  of  which  notice  was  duly  given,  and  all  the
provisions contained in these Articles in regard to calls shall apply to such amount or to such installment.

 
 
 
 
 
 
 
11.4.
11.5.

11.6.

11.7.

Joint holders of a share shall be jointly and severally liable for the payment of all installments and calls due in respect of such share.
In the event that a call or installment due on account of a share is not paid on or before the date fixed for payment thereof, the holder of
the share, or the person to whom the share has been allotted, shall be obliged to pay linkage differentials and interest on the amount of
the call or the installment, at such rate as shall be determined by the Board, commencing from the date fixed for the payment thereof
and until the date of actual payment. The Board may, however, waive the payment of the linkage differentials or the interest or part
thereof.
A shareholder shall not be entitled (i) to receive a dividend and (ii) to exercise any right as a shareholder, including but not limited to,
the right to attend and vote at a General Meeting and to transfer the shares to another, unless he has paid all the calls payable from time
to time and which apply to any of his shares, whether he holds same alone or jointly with another, plus linkage differentials, interest and
expenses, if any.
The Board may, if it deems fit, accept payment from a shareholder wishing to advance the payment of all moneys which remain unpaid
on account of his shares, or part thereof which are over and above the amounts which have actually been called, and the Board shall be
entitled  to  pay  such  shareholder  linkage  differentials  and  interest  in  respect  of  the  amounts  paid  in  advance,  or  that  portion  thereof
which exceeds the amount called for the time being on account of the shares in respect of which the advance payment is made, at such
rate as is agreed upon between the Board and the shareholder, with this being in addition to dividends (if any) payable on the paid-up
portion of the share in respect of which the advance payment is made. The Board may, at any time, repay the amount paid in advance as
aforesaid, in whole or in part, in its sole discretion, without premium or penalty. Nothing in this Article 11.7 shall derogate from the
right of the Board to make any call for payment before or after receipt by the Company of any such advance.

 
 
 
 
12.

FORFEITURE AND LIEN

12.1.

12.2.

12.3.

12.4.

12.5.

12.6.

If a shareholder fails to make payment of any call or other installment on or before the date fixed for the payment thereof, the Board
may,  at  any  time  thereafter  and  for  as  long  as  the  part  of  the  call  or  installment  remains  unpaid,  serve  on  such  shareholder  a  notice
demanding that he make payment thereof, together with the linkage differentials and interest at such rate as is specified by the Board
and all the expenses incurred by the Company in consequence of such non-payment.
The notice shall specify a further date, which shall be at least fourteen (14) Business Days after the date of the delivery of the notice,
and a place or places at which such call or installment is to be paid, together with linkage differentials and interest and expenses as
aforesaid. The notice shall further state that, if the amount is not paid on or before the date specified, and at the place mentioned in such
notice, the shares in respect of which the call was made, or the installment is due, shall be liable to forfeiture.
If the demands contained in such notice are not complied with the Board may treat the shares in respect of which the notice referred to
in Articles 12.1 and 12.2 was given as forfeited. Such forfeiture shall include all dividends, bonus shares and other benefits which have
been declared in respect of the forfeited shares which have not actually been paid prior to the forfeiture.
Any share so forfeited or waived shall be deemed to be the property of the Company and the Board shall be entitled, subject to the
provisions of these Articles and the Companies Law, to sell, re-allot or otherwise dispose thereof, as it deems fit, whether the amount
paid previously in respect of that share is credited, in whole or in part.
The Board may, at any time before any share forfeited as aforesaid is sold or re-allotted or otherwise disposed of, cancel the forfeiture
on such conditions as it deems fit.
Any person whose shares have been forfeited shall cease to be a shareholder in respect of the forfeited shares, but shall, nonetheless
remain liable for the payment to the Company of all calls, installments, linkage differentials, interest and expenses due on account of or
in respect of such shares on the date of forfeiture, in respect of the forfeited shares, together with interest on such amounts reckoned
from the date of forfeiture until the date of payment, at such rate as the Board shall from time to time specify. However, such person’s
liability shall cease after the Company has received all the amounts called in respect of the shares as well as any expenses incurred by
the Company relating to collecting the amounts called. The Board shall be entitled to collect the moneys which have been forfeited, or
part thereof, as it shall deem fit, but it shall not be obliged to do so.

 
 
 
 
 
 
12.7.

12.8.

12.9.

12.10.

The provisions of these Articles in regard to forfeiture shall also apply to cases of non-payment of any amount, which, according to the
terms of issue of the share, or which under the conditions of allotment the due date for payment of which fell on a fixed date, whether
this be on account of the nominal value of the share or in the form of a premium, as if such amount was payable pursuant to a call duly
made and notified.
The Company shall have a first and paramount lien over all the shares which have not been fully paid up and which are registered in the
name of any shareholder (whether individually or jointly with others) and also over the proceeds of the sale thereof, as security for the
debts and obligations of such shareholder to the Company and his contractual engagements with it, either individually or together with
others. This right of lien shall apply whether or not the due date for payment of such debts or the fulfillment or performance of such
obligations  has  arrived,  and  no  rights  in  equity  shall  be  created  in  respect  of  any  share  over  which  there  is  a  lien  as  aforesaid. The
aforesaid lien shall apply to all dividends or benefits which may be declared, from time to time, on such shares, unless the Board shall
decide otherwise.
In order to foreclose on such lien, the Board may sell the shares under lien at such time and in such manner as it shall deem fit, but no
share  may  be  sold  unless  the  period  referred  to  below  has  elapsed  and  written  notice  has  been  given  to  the  shareholder,  his  trustee,
liquidator,  receiver,  the  executors  of  his  estate,  or  anyone  who  acquires  a  right  to  shares  in  consequence  of  the  bankruptcy  of  a
shareholder, as the case may be, stating that the Company intends to sell the shares, if he or they should fail to pay the aforesaid debts,
or fail to discharge or fulfill the aforesaid obligations within fourteen (14) Business Days from the date of the delivery of the notice.
The net proceeds of any such sale of shares, as contemplated by Article 12.9 above, after deduction of the expenses of the sale, shall
serve  for  the  discharge  of  the  debts  of  such  shareholder  or  for  performance  of  such  shareholder’s  obligations  (including  debts,
undertakings and contractual engagements the due date for the payment or performance of which has arrived) and the surplus, if any,
shall be paid to the shareholder, his trustee, liquidator, receiver, guardians, the executors of his estate, or to his successors-in-title.

 
 
 
 
12.11.

12.12.

In  every  case  of  a  sale  following  forfeiture  or  waiver,  or  for  purposes  of  executing  a  lien  by  exercising  all  of  the  powers  conferred
above,  the  Board  shall  be  entitled  to  appoint  a  person  to  sign  an  instrument  of  transfer  of  the  shares  sold,  and  to  arrange  for  the
registration of the name of the buyer in the Register in respect of the shares sold.
An affidavit signed by the Chairman of the Board that a particular share of the Company was forfeited, waived or sold by the Company
by virtue of a lien, shall serve as conclusive evidence of the facts contained therein as against any person claiming a right in the share.
The purchaser of a share who relies on such affidavit shall not be obliged to investigate whether the sale, re-allotment or transfer, or the
amount of consideration and the manner of application of the proceeds of the sale, were lawfully effected, and after his name has been
registered  in  the  Register  he  shall  have  a  full  right  of  title  to  the  share  and  such  right  shall  not  be  adversely  affected  by  a  defect  or
invalidity which occurred in the forfeiture, waiver, sale, re-allotment or transfer of the share.

13.

TRANSFER AND TRANSMISSION OF SHARES

13.1.

13.2.

No  transfer  of  shares  shall  be  registered  unless  a  proper  instrument  of  transfer  is  delivered  to  the  Company  or,  in  the  case  of  shares
registered with a transfer agent, delivered to such transfer agent or to such other place specified for this purpose by the Board. Subject
to  the  provisions  of  these  Articles,  an  instrument  of  transfer  of  a  share  in  the  Company  shall  be  signed  by  the  transferor  and  the
transferee.  The  Board  may  approve  other  methods  of  recognizing  the  transfer  of  shares  in  order  to  facilitate  the  trading  of  the
Company’s shares on the Nasdaq Stock Market or on any other stock exchange. The transferor shall be deemed to remain the holder of
the share up until the time the name of the transferee is registered in the Register in respect of the transferred share.
Insofar as the circumstances permit, the instrument of transfer of a share shall be substantially in the form set out below, or in any other
form that the Board may approve.

I  _______________,  I.D.  _______________  of  _______________  (the  “Transferor”),  in  consideration  for  an  amount  of
_______________  (in  words)  paid  to  me  by  _______________  I.D.  _______________  of  _______________  (hereinafter:  the
“Transferee”), hereby transfer to the Transferee _______________ ______________ shares of nominal value NIS _______________
each, marked with the numbers _______________ to _______________ (inclusive) of Entera Bio Ltd., to be held by the Transferee, the
acquirers  of  his  rights  and  his  successors-in  title,  under  all  the  same  conditions  under  which I held same prior to the signing of this
instrument, and I, the Transferee, hereby agree to accept the aforementioned shares in accordance with the above mentioned conditions.

In witness whereof we have hereunto signed this _____ day of _______ 20__.

Transferor _______________ Transferee _______________

Witnesses to Signature _______________

 
 
 
 
 
 
 
 
13.3.
13.4.

13.5.
13.6.

13.7.

The Company may close the transfer registers and the Register for such period of time as the Board shall deem fit.
Every  instrument  of  transfer  shall  be  submitted  to  the  Office  or  to  such  other  place  as  the  Board  shall  prescribe,  for  purposes  of
registration, together with the share certificates to be transferred, or if no such certificate was issued, together with a letter of allotment
of the shares to be transferred, and such other proof as the Board may demand in regard to the transferor’s right of title or his right to
transfer the shares. The Board shall have the right to refuse to recognize a transfer of shares until the appropriate securities under the
circumstances have been provided, as shall be determined by the Board in a specific case or from time to time in general. Instruments of
transfer which serve as the basis for transfers that are registered shall remain with the Company.
Every instrument of transfer shall relate to one class of shares only, unless the Board shall otherwise agree.
The  executors  of  the  will  or  administrator  of  a  deceased  shareholder’s  estate  (such  shareholder  not  being  one  of  a  joint  owners  of  a
share) or, in the absence of an administrator of the estate or executor of the will, the persons specified in Article 13.7 below, shall be
entitled to demand that the Company recognize them as owners of rights in the share. The provisions of Article 13.4 above shall apply,
mutatis mutandis, also in regard to this Article.
In the case of the death of one of the holders of a share registered in the names of two or more persons, the Company shall recognize
only the surviving owners as persons having rights in the share. However, the aforementioned shall not be construed as releasing the
estate of a deceased joint shareholder from any and all undertakings in respect of the shares. Any person who shall become an owner of
shares following the death of a shareholder shall be entitled to be registered as owner of such shares after having presented to an officer
of the Company to be designated by the Chief Executive Officer an inheritance order or probation order or order of appointment of an
administrator of estate and any other proof as required - if these are sufficient in the opinion of such officer - testifying to such person’s
right to appear as a shareholder in accordance with these Articles, and which shall testify to his title to such shares. The provisions of
Article 13.4 above shall apply, mutatis mutandis, also in regard to this Article.

 
 
 
 
 
13.8.

13.9.

The receiver or liquidator of a shareholder who is a company or the trustee in bankruptcy or the official receiver of a shareholder who is
bankrupt, upon presenting appropriate proof to the satisfaction of an officer of the Company to be designated by the Chief Executive
Officer  that  such  shareholder  has  the  right  to  appear  in  this  capacity  and  which  testifies  to  such  shareholder’s  title,  may,  with  the
consent of the Board (the Board shall not be obligated to give such consent) be registered as the owner of such shares. Furthermore,
such shareholder may assign such shares in accordance with the rules prescribed in these Articles. The provisions of Article 13.4 above
shall apply, mutatis mutandis, also in regard to this Article.
A person entitled to be registered as a shareholder following a transfer pursuant to these Articles shall be entitled, if approved by the
Board and to the extent and under the conditions prescribed  by  the  Board,  to  dividends  and  any  other  monies  paid  in  respect  of  the
shares, and shall be entitled to give the Company confirmation of the payments; however, he shall not be entitled to be present or to
vote at any General Meeting of the Company or, subject to the provisions of these Articles, to make use of any rights of shareholders,
until he has been registered as owner of such shares in the Register.

14.

GENERAL MEETING

14.1.

14.2.
14.3.
14.4.

A General Meeting shall be held at least once every year, not later than fifteen (15) months after the last General Meeting, at such time
and at such place as the Board shall determine. Such General Meeting shall be called an annual meeting, and all other meetings of the
shareholders shall be called extraordinary meetings.
The Board may call an extraordinary meeting whenever it sees fit to do so.
The Board shall be obliged to call an extraordinary meeting upon a requisition in writing in accordance with the Companies Law.
The Company shall provide prior notice in regard to the holding of an annual meeting or an extraordinary meeting in accordance with
the requirements of these Articles and the Companies Law. Subject to the provisions of the Companies Law, in counting the number of
days of prior notice given, the day of publication of notice shall not be counted, but the day of the meeting shall be counted. The notice
shall specify those items and contain such information as shall be required by the Companies Law and any other applicable law and
regulations.

 
 
 
 
 
 
14.5.

14.6.

Any shareholder holding at least 1% (one percent) of the outstanding voting rights in the Company requesting to add an item to the
agenda  of  a  General  Meeting  (a  “Proposing Shareholder”)  may  submit  such  a  request  in  accordance  with  the  Companies  Law  (a
“Proposal Request”). Subject to any requirements under the Companies Law, to be considered timely and thereby be added to such
agenda, a Proposal Request must be delivered, either in person or by certified mail, postage prepaid, and received at the Office, (i) in
the case of a General Meeting that is an annual meeting, no less than sixty (60) days nor more than one-hundred twenty (120) days prior
to  the  date  of  the  first  anniversary  of  the  preceding  year’s  annual  meeting,  provided, however,  that,  in  the  event  that  the  date  of  the
annual meeting is advanced more than thirty (30) days prior to or delayed by more than thirty (30) days after the anniversary of the
preceding year’s annual meeting, notice by the Proposing Shareholder, in order to be timely, must be received no earlier than the close
of business one-hundred twenty (120) days prior to such annual meeting and no later than the close of business on the later of ninety
(90) days prior to such annual meeting or the tenth (10th) day following  the  day  on  which  public  announcement  of  the  date  of  such
meeting is first made, and (ii) in the case of a General Meeting that is an extraordinary meeting, no earlier than one-hundred twenty
(120)  days  prior  to  such  extraordinary  meeting  and  no  later  than  the  close  of  business  on  the  later  of  sixty  (60)  days  prior  to  such
extraordinary  meeting  or  the  tenth  (10th)  day  following  the  day  on  which  public  announcement  of  the  date  of  such  meeting  is  first
made, subject to applicable law.
Such  request  to  add  an  item  to  the  agenda  of  the  General  Meeting  shall  also  set  forth:  (i)  the  name  and  address  of  the  Proposing
Shareholder making the request; (ii) a representation that the Proposing Shareholder is a beneficial holder of shares of the Company
entitled to vote at such meeting and intends to appear in person or by proxy at the meeting; (iii) a description of all arrangements or
understandings between the Proposing Shareholder and any other person or persons (naming such person or persons) in connection with
the subject which is requested to be included in the agenda; (iv) a description of all Derivative Transactions (as defined below) by the
Proposing Shareholder during the previous twelve (12) month period, including the date of the transactions and the class, series and
number of securities involved in, and the material economic terms of, such Derivative Transactions; and (v) a declaration that all the
information that is required under the Companies Law and any other applicable law to be provided to the Company in connection with
such subject, if any, has been provided. Furthermore, the Board, may, in its discretion, to the extent it deems necessary, request that the
Proposing Shareholder(s) provide additional information necessary so as to include a subject in the agenda of a General Meeting, as the
Board  may  reasonably  require.  The  information  required  pursuant  to  this  Article 14.6  shall  be  updated  as  of  the  record  date  of  the
General Meeting, five (5) Business Days before the General Meeting, and any adjournment or postponement thereof.

 
 
14.7.

14.8.

A “Derivative Transaction”  means  any  agreement,  arrangement,  interest  or  understanding  entered  into  by,  or  on  behalf  or  for  the
benefit of, any Proposing Shareholder or any of its affiliates or associates, whether of record or beneficial: (a) the value of which is
derived  in  whole  or  in  part  from  the  value  of  any  class  or  series  of  shares  or  other  securities  of  the  Company,  (b)  which  otherwise
provides any direct or indirect opportunity to gain or share in any gain derived from a change in the value of securities of the Company,
(c) the effect or intent of which is to mitigate loss, manage risk or benefit of security value or price changes, or (d) which provides the
right to vote or increase or decrease the voting power of such Proposing Shareholder, or any of its affiliates or associates, with respect
to  any  shares  or  other  securities  of  the  Company,  which  agreement,  arrangement,  interest  or  understanding  may  include,  without
limitation,  any  option,  warrant,  debt  position,  note,  bond,  convertible  security,  swap,  stock  appreciation  right,  short  position,  profit
interest, hedge, right to dividends, voting agreement, performance-related fee or arrangement to borrow or lend shares (whether or not
subject  to  payment,  settlement,  exercise  or  conversion  in  any  such  class  or  series),  and  any  proportionate  interest  of  such  Proposing
Shareholder  in  the  shares  or  other  securities  of  the  Company  held  by  any  general  or  limited  partnership,  or  any  limited  liability
company, of which such Proposing Shareholder is, directly or indirectly, a general partner or managing member.
Subject to Article 15.9 below, in the event that the Company has established that an adjourned meeting shall be held on such date which
is later than the date provided for in Section 78(b) of the Companies Law, such later date shall be included in the notice. The Company
may add additional places for shareholders to review the full text of the proposed resolutions, including an internet site. The notice shall
be  provided  in  the  manner  prescribed  in  Article  29  below.  In  no  event  shall  the  public  announcement  of  an  adjournment  or
postponement of a General Meeting commence a new time period (or extend any time period) for the giving of a shareholder’s notice as
described above.

 
 
14.9.

Subject  to  any  requirements  under  the  Companies  Law,  nominations  of  persons  for  election  to  the  Board  may  be  made  at  an
extraordinary  meeting  only  if  directors  are  to  be  elected  at  such  meeting  (a)  by  or  at  the  direction  of  the  Board,  or  (b)  by  any
shareholder who is entitled to vote at the meeting and who complies with the notice procedures set forth in Article 14.6 above.

15.

PROCEEDINGS AT GENERAL MEETING

15.1.

15.2.

15.3.

15.4.

No business shall be conducted at a General Meeting unless a quorum is present, and no resolution shall be passed unless a quorum is
present at the time the resolution is voted on. Except in cases where it is otherwise stipulated, a quorum shall be constituted when there
are  personally  present,  or  represented  by  proxy,  at  least  two  (2)  shareholders  who  hold,  in  the  aggregate,  at  least  25%  of  the  voting
rights  in  the  Company.  A  proxy  may  be  deemed  to  be  two  (2)  or  more  shareholders  pursuant  to  the  number  of  shareholders  he
represents.
If within half an hour from the time appointed for the meeting, a quorum is not present, without there being an obligation to notify the
shareholders to that effect, the meeting shall be adjourned to the same day in the following week, at the same hour and at the same place
or to a later time and date if so specified in the notice of the meeting, unless such day shall fall on a statutory holiday (either in Israel or
in the United States), in which case the meeting will be adjourned to the first Business Day afterwards.
If the original meeting was convened upon requisition under Section 63 of the Companies Law, one or more shareholders, present in
person or by proxy and holding the number of shares required for making such requisition, shall constitute a quorum at the adjourned
meeting,  but  in  any  other  case  any  two  (2)  shareholders  present  in  person  or  by  proxy  shall  constitute  a  quorum  at  the  adjourned
meeting.
The Chairman of the Board, or any other person appointed for this purpose by the Board, shall preside at every General Meeting. If
within fifteen (15) minutes from the time appointed for the meeting, the designated chairman for the meeting shall not be present, the
shareholders present at the meeting shall elect one of their number to serve as chairman of the meeting.

 
 
 
 
 
15.5.

15.6.

15.7.

15.8.

15.9.

Except as required under the Companies Law or these Articles, any resolution of the shareholders shall be adopted by a majority of the
voting power present and voting on such resolution at the applicable General Meeting, in person or by proxy. Each shareholder shall be
entitled  to  the  number  of  votes  to  which  such  shareholder  is  entitled  on  the  basis  of  the  number  of  ordinary  shares  held  by  such
shareholder and shall vote all of the ordinary shares or any part thereof at his sole discretion.
Where a poll has been demanded, the chairman of the meeting shall be entitled - but not obliged - to accede to the demand. Where the
chairman  of  the  meeting  has  decided  to  hold  a  poll,  such  poll  shall  be  held  in  such  manner,  at  such  time  and  at  such  place  as  the
chairman of the meeting directs, either immediately or after an interval or postponement, or in any other way, and the results of the vote
shall be deemed to be the resolution at the meeting for which the poll was demanded. A person demanding a poll may withdraw his
demand prior to the poll being held.
A demand for the holding of a poll shall not prevent the continued business of the meeting on all other questions apart of the question in
respect of which a poll was demanded.
The announcement by the chairman of the meeting that a resolution has been passed unanimously or by a particular majority, or has
been rejected, and a note recorded to that effect in the Company’s minute book, shall serve as prima facie proof of such fact, and there
shall be no necessity for proving the number of votes or the proportion of votes given for or against the resolution, unless otherwise
required under applicable law and regulation.
The chairman of a General Meeting at which a quorum is present may, with the consent of holders of a majority of the voting power
represented in person and by proxy and voting on the question of adjournment, adjourn the meeting from time to time and from place to
place, but no business shall be transacted at any adjourned meeting except business which might lawfully have been transacted at the
meeting as originally called. Subject to these Articles, it shall not be necessary to give any notice of an adjournment unless the meeting
is adjourned for more than twenty one (21) days, in which case notice thereof shall be given in the manner required for the meeting as
originally called. Where a General Meeting has been adjourned without changing its agenda, to a date which is not more than twenty
one  (21)  days,  notices  shall  be  given  for  the  new  date,  as  early  as  possible,  and  by  no  later  than  seventy  two  (72)  hours  before  the
General Meeting.

 
 
 
 
 
16.

VOTES OF SHAREHOLDERS

16.1.
16.2.

16.3.

16.4.

16.5.

16.6.

The voting rights of every shareholder entitled to vote at a General Meeting shall be as set forth in Article 6.1 of these Articles.
In the case of joint shareholders, the vote of the senior joint holder, given personally or by proxy, shall be accepted, to the exclusion of
the vote of the remaining joint shareholders, and for these purposes the senior of the joint shareholders shall be the person amongst the
joint holders whose name appears first in the Register.
A shareholder who is an Incapacitated Person may vote solely through his guardian or other person who fulfills the function of such
guardian and who was appointed by a court, and any guardian or other person as aforesaid shall be entitled to vote by way of a proxy, or
in such manner as the court directs.
Any corporation which is a shareholder of the Company shall be entitled, by way of resolution of its board of directors or another organ
which  manages  said  corporation,  to  appoint  such  person  which  it  deems  fit,  whether  or  not  such  person  is  a  shareholder  of  the
Company, to act as its representative at any General Meeting of the Company or at a meeting of a class of shares in the Company which
such  corporation  is  entitled  to  attend  and  to  vote  thereat,  and  the  appointed  person  as  aforesaid  shall  be  entitled,  on  behalf  of  the
corporation whom he represents, to exercise all of the same powers and authorities which the corporation itself could have exercised
had it been a natural person holding shares of the Company.
Every shareholder who is entitled to attend and vote at a General Meeting of the Company shall be entitled to appoint a proxy. A proxy
can be appointed by more than one shareholder and vote in different ways on behalf of each principal.
The instrument appointing a proxy shall be in writing signed by the person making the appointment or by his authorized representative,
and if the person making the appointment is a corporation, the power of attorney shall be signed in the manner in which the corporation
signs on documents which bind it, and a certificate of an attorney with regard to the authority of the signatories to bind the corporation
shall be attached thereto. The proxy need not be a shareholder of the Company.

 
 
 
 
 
 
16.7.

16.8.

The instrument appointing a proxy, or a copy thereof certified by an attorney, shall be lodged at the Office, or at such other place as the
Board shall specify, not less than forty-eight (48) hours prior to the General Meeting at which the proxy intends to vote based on such
instrument  of  proxy.  Notwithstanding  the  above,  the  chairman  of  the  meeting  shall  have  the  right  to  waive  the  time  requirement
provided above with respect to all instruments of proxies and to accept any and all instruments of proxy until the beginning of a General
Meeting. A document appointing a proxy shall be valid for every adjourned meeting of the General Meeting to which the document
relates.
Every instrument appointing a proxy, whether for a meeting specifically indicated, or otherwise, shall, as far as circumstances permit,
be substantially in the following form, or in any other form approved by the Board:

I ______________ of ______________ being a shareholder holding shares in Entera Bio Ltd., hereby appoint Mr. ______________ of
______________ or failing him, Mr. ______________ of ______________, or failing him, Mr. ______________ of ______________,
to vote in my name, place and stead at the (annual/extraordinary) General Meeting of the Company to be held on the ____ of ______
20__, and at any adjourned meeting thereof.

In witness whereof I have hereto set my hand on the _____ day of _____.

16.9.

16.10.

No shareholder shall be entitled to vote at a General Meeting unless he has paid all of the calls and all of the amounts due from him, for
the time being, in respect of his shares.
A vote given in accordance with the instructions contained in an instrument appointing a proxy shall be valid notwithstanding the death
or bankruptcy of the appointer, or the revocation of the  proxy,  or  the  transfer  of  the  share  in  respect  of  which  the  vote  was  given  as
aforesaid, unless notice in writing of the death, revocation or transfer is received at the Office, or by the chairman of the meeting, prior
to such vote.

 
 
 
 
 
16.11.

Subject  to  the  Companies  Law,  an  instrument  appointing  a  proxy  shall  be  deemed  revoked  (i)  upon  receipt  by  the  Company  or  the
chairman of the meeting, subsequent to receipt by the Company of such instrument, of written notice signed by the person signing such
instrument or by the shareholder appointing such proxy canceling the appointment thereunder (or the authority pursuant to which such
instrument was signed) or of an instrument appointing a different proxy, provided such notice of cancellation or instrument appointing a
different proxy were so received at the place and within the time for delivery of the instrument revoked thereby as referred to in Article
16.7 above, or (ii) if the appointing shareholder is present in person at the meeting for which such instrument of proxy was delivered,
upon receipt by the chairman of such meeting of written notice from such shareholder of the revocation of such appointment, or if and
when  such  shareholder  votes  at  such  meeting.  A  vote  cast  in  accordance  with  an  instrument  appointing  a  proxy  shall  be  valid
notwithstanding  the  revocation  or  purported  cancellation  of  the  appointment,  or  the  presence  in  person  or  vote  of  the  appointing
shareholder at a meeting for which it was rendered, unless such instrument of appointment was deemed revoked in accordance with the
foregoing provisions of this Article 16.11 at or prior to the time such vote was cast.

17.

THE BOARD OF DIRECTORS

17.1.

17.2

17.3

Unless otherwise resolved by a resolution of the General Meeting, the prescribed number of directors of the Company shall be between
three (3) and ten (10) (including the External Directors), as may be fixed from time to time by the Board. Any director shall be eligible
for re-election upon termination of his term of office, subject to applicable law.
The directors of the Company (other than any External Directors elected pursuant to the Companies Law) shall be divided into three
classes, designated class I, class II and class III. Each class of directors shall consist, as nearly as possible as determined by the Board,
of one-third of the total number of directors constituting the entire Board (excluding the External Directors). The first term of office of
the class I directors shall expire at the annual General Meeting occurring in 2018; the first term of office of the class II directors shall
expire at the annual General Meeting in 2019; and the first term of office of the class III directors shall expire at the annual General
Meeting in 2020. Any director whose term has expired may be reelected to the Board except as provided by applicable law.
At each annual General Meeting, election or re-election of directors following the expiration of the term of office of the directors of a
certain class, will be for a term of office that expires on the third annual General Meeting following such election or reelection, such that
from 2018 and forward, each year the term of office of only one class of directors will expire (i.e., the term of office of Class I will
initially expire at the annual General Meeting held in 2018 and thereafter at the annual General Meeting  in 2021, 2024 etc.). A director
shall hold office until the annual General Meeting for the year in which the term of the class to which he belongs expires.

 
 
 
 
17.4

17.5

17.6

17.7.

Upon a change in the number of directors (other than as a result of a vacancy), in accordance with the provisions hereof, any increase or
decrease shall be apportioned by the Board at their discretion among the classes so as to maintain the number of directors in each class
as nearly equal as possible.
Any  director  shall  assume  his  or  her  position  as  director  on  the  date  of  his  or  her  election  to  the  Board,  unless  a  later  date  has  been
designated in the resolution appointing such director.
The Board shall have power at any time and from time to time to appoint any person to be a director, either to fill an occasional vacancy
or as an addition to the existing Board, so long as the total number of directors shall not at any time exceed the maximum number
prescribed by the Articles and shall place any such new director in a class so that each class is as nearly equal as possible. Such Board-
appointed director (or directors) shall hold office until replaced in the manner set out in Articles 17.2 and 17.3 above. This Article 17.6
shall not apply to a vacated office of an External Director, which may be filled only in accordance with Article 17.11 below, unless there
are two (2) or more External Directors in office at that time in addition to the vacated office.
Prior to every annual General Meeting of the Company, the Board (or a committee of the Board) may select, via a resolution adopted by
a majority of the Board (or such committee), a number of persons to be proposed to the shareholders for election as directors at such
annual General Meeting (the “Nominees”). Any shareholder entitled under applicable law to propose one or more persons as nominees
for election as directors at a General Meeting (each such nominee, an “Alternate Nominee”) may make such proposal only if a written
notice of such shareholder’s intent to that effect has been given to the Secretary of the Company (or, if there is no such Secretary, the
Chief Executive Officer) within the periods set out in Article 14.5 above. Each such notice shall set forth: (a) the name and address of
the  shareholder  who  intends  to  make  the  nomination  and  of  the  Alternate  Nominees;  (b)  a  representation  that  the  shareholder  is  a
beneficial holder of shares of the Company entitled to vote at such meeting (including the number of shares held beneficially by the
shareholder) and intends to appear in person or by proxy at the meeting to nominate the Alternate Nominees; (c) a description of all
arrangements or understandings between the shareholder and each Alternate Nominee and any other person or persons (naming such
person or persons) pursuant to which the nomination or nominations are to be made by the shareholder; (d) the consent of each Alternate
Nominee to serve as a director of the Company if so elected and (e) a declaration signed by each Alternate Nominee declaring that there
is no limitation under the Companies Law for the appointment of such a nominee and that all of the information that is required under
the  Companies  Law  to  be  provided  to  the  Company  in  connection  with  such  an  appointment  has  been  provided.  The  Nominees  or
Alternate Nominees shall be elected by a resolution at the annual General Meeting at which they are subject to election. The Board may
refuse to acknowledge the nomination of any person not made in compliance with the foregoing procedure.

 
 
 
 
17.8.

17.9.

The  directors  in  their  capacity  as  such  shall  be  entitled  to  receive  remuneration  as  shall  be  determined  in  compliance  with  the
Companies  Law.  The  conditions  (including  remuneration)  of  the  terms  of  office  of  members  of  the  Board  shall  be  decided  by  the
Board  or  any  committee  thereof,  but  the  same  shall  be  valid  only  if  ratified  in  the  manner  required  under  the  Companies  Law,  if
required to be ratified. The remuneration of directors may be fixed as an overall payment or other consideration or as a payment or
other consideration in respect of attendance at meetings of the Board, or a combination of both. In addition to his remuneration, each
director  shall  be  entitled  to  be  reimbursed,  retroactively  or  in  advance,  in  respect  of  his  reasonable  expenses  connected  with
performing his functions and services as a director. Such entitlement shall be determined in accordance with, and shall be subject to, a
specific resolution or policy adopted by the Board regarding such matter and in accordance with the requirements of applicable law.
Subject  to  the  provisions  of  the  Companies  Law  with  regard  to  External  Directors  and  subject  to  Article  17.2  and  17.3  above,  the
office of a member of the Board shall be vacated in any one of the following events:

17.9.1.
17.9.2.
17.9.3.
17.9.4.

if he resigns his office by way of a letter signed by him, lodged at the Office;
if he is declared bankrupt;
if he becomes insane or unsound of mind;
upon his death;

 
 
 
 
 
 
17.10.

17.11.

17.12

17.9.5.
17.9.6.
17.9.7.
17.9.8.

if he is prevented by applicable law from serving as a director of the Company;
if the Board terminates his office according to Section 231 of the Companies Law;
if a court order is given in accordance with Section 233 of the Companies Law;
if he is removed from office by a resolution at a General Meeting of the Company adopted by a majority of the voting
power in the Company; or
if his period of office has terminated in accordance with the provisions of these Articles.

17.9.9.
If the office of a member of the Board should be vacated, the remaining members of the Board shall be entitled to continue to act for
all purposes for as long as their number does not fall below the minimum, as prescribed in Article 17.1 above, without limiting their
right to fill the vacancy at any time in accordance with Article 17.6 above. Should their number fall below the aforesaid minimum, the
directors shall not be entitled to act, except for the appointment of additional directors, or for the purpose of calling a General Meeting
for the appointment of additional directors, or for the purpose of calling a General Meeting for the appointment of a new Board.
The office of an External Director shall be vacated and an External Director may be removed and replaced only in accordance with
the provisions for vacation of office, removal and appointment of External Directors under the Companies Law.
Subject to the provisions of the Companies Law, any director may, by written notice to the Company, appoint another person to serve
as his or her alternate director subject to the approval of a majority of the members of the Board excluding such director (in these
Articles, an “Alternate Director”), dismiss such Alternate Director and appoint, in the same manner as provided in this Article 17.12,
another Alternate Director in his or her place (or in place of any Alternate Director whose office has been vacated for any reason
whatsoever), whether for a certain meeting or a certain period of time or generally. Any notice given to the Company pursuant to this
Article shall be in writing, delivered to the Company and signed by the appointing or dismissing director, and shall become effective
on the date fixed therein, or upon the delivery thereof to the Company, whichever is later. Anyone who is not qualified to be appointed
as a director and/or anyone serving as a director or as an existing Alternate Director may not be appointed and may not serve as an
Alternate Director. Each of an Alternate Director shall have all of the authority of the director who appointed him (except that an
Alternate Director may not appoint an alternate for himself, unless the instrument appointing him otherwise expressly provides),
provided, however, that an Alternate Director shall have no standing at any meeting of the Board or any committee thereof while the
director who appointed him is present. The office of an Alternate Director shall be vacated: (i) under the circumstances, mutatis
mutandis, set forth in this Article 17, and such office shall ipso facto be vacated if the director who appointed such Alternate Director
ceases to be a director, (ii) at any time, by the Board, and (iii) at any time, by the appointing director.

 
 
 
 
 
 
 
 
18.

OTHER PROVISIONS REGARDING DIRECTORS

18.1.

18.2.

18.3.

Subject to any mandatory provisions of applicable law, a director shall not be disqualified by virtue of his office from holding another
office in the Company or in any other company in which the Company is a shareholder or in which it has any other form of interest, or
of entering into a contract with the Company, either as seller or buyer or otherwise. Likewise, no contract made by the Company or on
its behalf in which a director has any form of interest may be nullified and a director shall not be obliged to account to the Company
for any profit deriving from such office, or resulting from such contract, merely by virtue of the fact that he serves as a director or by
reason of the fiduciary relationship thereby created, but such director shall be obliged to disclose to the Board the nature of any such
interest at the first opportunity.
A  general  notice  to  the  effect  that  a  director  is  a  shareholder  or  has  any  other  form  of  interest  in  a  particular  firm  or  a  particular
company and that he must be deemed to have an interest in any business with such firm or company shall be deemed to be adequate
disclosure for purposes of this Article in relation to such director, and after such general notice has been given, such director shall not
be obliged to give special notice in relation to any particular business with such firm or such company.
Subject to the provisions of the Companies Law and these Articles, the Company shall be entitled to enter into a transaction in which
an Office Holder of the Company has a personal interest, directly or indirectly, and may enter into any contract or otherwise transact
any business with any third party in which contract or business an Office Holder has a personal interest, directly or indirectly.

 
 
 
18.4.

18.5.

The Board shall elect one (1) or more of its members to serve as chairman (the “Chairman of the Board”), provided that, subject to
the provisions of Section 121(c) of the Companies Law, the Chief Executive Officer of the Company shall not serve as Chairman of
the Board. The office of Chairman of the Board shall be vacated in each of the cases mentioned in Article 17.9 above or by a decision
of the Board. The Board may also elect one or more members to serve as Vice Chairman, who shall have such duties and authorities
as the Board may assign to him, subject to applicable law.
A director shall not be obliged to hold any shares in the Company.

19.

PROCEEDINGS OF THE BOARD OF DIRECTORS

19.1.
19.2.

19.3.

19.4.

19.5.

The Board shall convene for a meeting at least once every calendar quarter.
The Board may meet in order to exercise its powers pursuant to Section 92 of the Companies Law, including without limitation to
supervise the Company’s affairs, and it may, subject to the provisions of the Companies Law, adjourn its meetings and regulate its
proceedings  and  operations  as  it  deems  fit.  It  may  also  prescribe  the  quorum  required  for  the  conduct  of  business.  Until  otherwise
decided by the Board, a quorum shall be constituted if a majority of the directors holding office for the time being are present.
Should  a  director  or  directors  be  barred  from  being  present  and  voting  at  a  meeting  of  the  Board  pursuant  to  Section  278  of  the
Companies Law, the quorum shall be a majority of the directors entitled to be present and to vote at the meeting of the Board.
Any director, the Chief Executive Officer or the auditor of the Company in the event stipulated in Section 169 of the Companies Law,
may, at any time, demand the convening of a meeting of the Board. The Chairman of the Board shall be obliged, on such demand, to
call such meeting on the date requested by the director, the Chief Executive Officer or the auditor of the Company soliciting such a
meeting, provided that proper notice pursuant to Article 19.5 is given.
Every  director  shall  be  entitled  to  receive  notice  of  meetings  of  the  Board,  and  such  notice  may  be  in  writing  or  by  facsimile,  or
electronic  mail,  sent  to  the  last  address  (whether  physical  or  electronic)  or  facsimile  number  given  by  the  director  for  purposes  of
receiving notices, provided that the notice shall be given at least a reasonable amount of time prior to the meeting and in no event less
than forty eight (48) hours prior notice, unless the urgency of the matter to be discussed at the meeting reasonably requires a shorter
notice period.

 
 
 
 
 
 
 
19.6.

19.7.

19.8.

19.9.

Every meeting of the Board at which a quorum is present shall have all the powers and authorities vested for the time being in the
Board. Any matter discussed in a meeting and brought up for decision by the Chairman of the Board shall be decided by a simple
majority  of  the  directors  attending  such  meeting  and  voting  on  such  matter.  In  the  case  of  an  equality  of  votes  of  the  Board,  the
Chairman of the Board shall not have a second or casting vote, and the proposal shall be deemed to be defeated.
If the Chairman of the Board is not present within thirty (30) minutes after the time appointed for the meeting, the directors present
shall elect one of their members to preside at such meeting.
The  Board  may  adopt  resolutions,  without  actually  convening  a  meeting  of  the  Board,  provided  that  all  the  directors  entitled  to
participate in the meeting and to vote on the subject brought for decision agree thereto. If resolutions are made as stated in this Article
19.8, the Chairman of the Board shall record minutes of the decisions stating the manner of voting of each director on the subjects
brought for decision, as well as the fact that all the directors agreed to take the decision without actually convening.
The Board may hold meetings by use of any means of communication, on condition that all participating directors can hear each other
at the same time. In the case of a resolution passed by way of a telephone call or any such other means of communication, a copy of
the text of the resolution shall be sent, as soon as possible thereafter, to the directors.

20.

GENERAL POWERS OF THE BOARD OF DIRECTORS

20.1.

20.2.

The supervision of the Company’s affairs shall be in the hands of the Board, which shall be entitled to exercise all of the powers and
authorities  and  to  perform  any  act  and  deed  which  the  Company  is  entitled  to  exercise  and  to  perform  in  accordance  with  these
Articles, and in respect of which there is no mandatory provision or requirement in the Companies Law or in the U.S. Rules that such
powers and authorities be exercised or performed by the shareholders in a General Meeting or by a committee.
The Board may, from time to time, in its absolute discretion, borrow or secure any amounts of money required by the Company for
the conduct of its business. The Board shall be entitled to raise or secure the repayment of an amount obtained by it, in such way and
on such conditions and times as it deems fit.

 
 
 
 
 
 
20.3.

The  Board  shall  be  entitled  to  issue  documents  of  undertaking,  such  as  options,  debentures  or  debenture  stock,  whether  linked  or
redeemable,  convertible  debentures  or  debentures  convertible  into  other  securities,  or  debentures  which  carry  a  right  to  purchase
shares or to purchase other securities, or any mortgage, pledge, collateral or other charge over the property of the Company and its
undertaking, in whole or in part, whether present or future, including the uncalled share capital or the share capital which has been
called but not yet paid. The deeds of undertaking, debentures of various types or other forms of collateral security may be issued at a
discount,  at  a  premium  or  otherwise  and  with  such  preferential  or  deferred  or  other  rights,  as  the  Board  shall,  from  time  to  time,
decide.

21.

BOARD COMMITTEES

21.1.

21.2.

The Board may, as it deems fit and subject to any applicable law, delegate to a committee certain of its powers and authorities, in
whole or in part, as appropriate. The curtailment or revocation of the powers and authorities of a committee by the Board shall not
invalidate  a  prior  act  of  such  committee  or  an  act  taken  in  accordance  with  its  instructions,  which  would  have  been  valid  had  the
powers and authorities of the committee not been altered or revoked by the Board. Subject to applicable law, a committee may be
comprised  of  one  or  more  directors,  and  it  may  comprise  persons  who  are  not  directors  if  it  is  appointed  solely  for  the  purpose  of
advising the Board and is not delegated any of Board’s powers or authorities.
The  meetings  and  proceedings  of  every  such  committee  which  is  comprised  of  two  (2)  or  more  members  shall  be  conducted  in
accordance with the provisions contained in these Articles in regard to the conduct of meetings and proceedings of the Board to the
extent that the same are suitable for such committee, and so long as no provisions have been adopted in replacement thereof by the
Board.

22.

RATIFICATION OF ACTIONS

22.1.

22.2.

Subject to the Companies Law, all acts taken in good faith by the Board or a committee or by an individual acting as a member thereof
shall  be  valid  even  if  it  is  subsequently  discovered  that  there  was  a  defect  in  the  appointment  of  the  Board,  the  committee  or  the
member, as the case may be, or that the members, or one of them, was or were disqualified from being appointed as a director(s) or to
a committee.
The Board or any committee may ratify any act the performance of which at the time of the ratification was within the scope of the
authority of the Board or the relevant committee. The General Meeting shall be entitled to ratify any act taken by the Board or any
committee  without  authority  or  which  was  tainted  by  some  other  defect.  From  the  time  of  the  ratification,  every  act  ratified  as
aforesaid, shall be treated as though lawfully performed from the outset.

 
 
 
 
 
23.

SIGNING POWERS

23.1.

23.2.

Subject  to  any  other  resolution  on  the  subject  passed  by  the  Board,  the  Company  shall  be  bound  only  pursuant  to  a  document  in
writing bearing its seal or its rubber stamp or its printed name, and the signature of whomever may be authorized by the Board, which
shall be entitled to empower any person, either alone or jointly with another, even if he is not a shareholder or a director, to sign and
act in the name and on behalf of the Company.
The Board shall be entitled to prescribe separate signing power in regard to different businesses of the Company and in respect of the
limit of the amounts in respect of which various persons shall be authorized to sign.

24.

CHIEF EXECUTIVE OFFICER

24.1.

24.2.

24.3.

24.4.

The Board shall, from time to time, appoint a Chief Executive Officer and subject to the provisions of the Companies Law delineate
his powers and authorities and his remuneration. Subject to any contract between the Chief Executive Officer and the Company, the
Board may dismiss him or replace him at any time it deems fit.
A Chief Executive Officer need not be a director or shareholder. Subject to the provisions of any contract between the Chief Executive
Officer  and  the  Company,  if  the  Chief  Executive  Officer  is  also  a  director,  all  of  the  same  provisions  with  regard  to  appointment,
resignation and removal from office shall apply to the Chief Executive Officer in his capacity as a director, as apply to the Company’s
other directors.
The Board shall be entitled from time to time to delegate to the Chief Executive Officer for the time being such of the powers it has
pursuant to these Articles as it deems appropriate. The Board shall be entitled to grant such powers for such period, for such purposes,
on such conditions and with such restrictions as it deems appropriate, and it shall be entitled to grant such powers without renouncing
the powers and authorities of the Board in such regard. The Board may revoke, annul and alter such delegated powers and authorities,
in whole or in part, at any time.
Subject to the provisions of any applicable law, the remuneration of the Chief Executive Officer shall be fixed from time to time by
the  Board  (and,  so  long  as  required  by  the  Companies  Law,  shall  be  approved  by  the  Compensation  Committee  and  by  the
shareholders  unless  exempted  from  shareholders’  approval)  and  such  remuneration  may  be  in  the  form  of  a  fixed  salary  or
commissions or a participation in profits, or combination thereof, or in any other manner which may be decided by the Board and
approved according to this Article 24.4.

 
 
 
 
 
 
25.

SECRETARY, OFFICE-HOLDERS, CLERKS AND REPRESENTATIVES

25.1.

25.2.

The Board shall be entitled, from time to time, to appoint, or to delegate to the Chief Executive Officer, either alone or together with
other  persons  designated  by  the  Board,  the  ability  to  appoint  Office  Holders  (other  than  directors),  a  Secretary  for  the  Company,
employees and agents to such permanent, temporary or special positions, and to specify and change their titles, authorities and duties,
and  may  set,  or  delegate  to  the  Chief  Executive  Officer,  either  alone  or  together  with  other  persons  designated  by  the  Board,  the
ability to set salaries, bonuses and other compensation of any employee or agent who is not an Office Holder. Salaries, bonuses and
compensation of Office Holders who are not directors shall be determined and approved by the Chief Executive Officer, or in such
other manner as may be required from time to time under the Companies Law. The Board, or the Chief Executive Officer, either alone
or together with other persons designated by the Board (in the case of any Office Holder, employee or agent appointed by the Board),
shall be entitled at any time, in its, his or their (as applicable) sole and absolute discretion, to terminate the services of one of more of
the  foregoing  persons  (in  the  case  of  a  director,  however,  subject  to  compliance  with  Article  17.9  above),  subject  to  any  other
requirements under applicable law.
The Board and the Chief Executive Officer may from time to time and at any time, subject to their powers under these Articles and
the Companies Law, empower any person to serve as representative  of  the  Company  for  such  purposes  and  with  such  powers  and
authorities, instructions and discretions for such period and subject to such conditions as the Board or the Chief Executive Officer, as
the case may be, shall deem appropriate. The Board or Chief Executive Officer may grant such person, inter alia, the power to further
delegate the authority, powers and discretions vested in him, in whole or in part. The Board or the Chief Executive Officer, as the case
may be, may revoke, annul, vary or change any such power or authority, or all such powers or authorities collectively.

 
 
26.

DIVIDENDS, BONUS SHARES, FUNDS AND CAPITALIZATION OF FUNDS AND PROFITS

26.1.

26.2.

26.3.

Unless otherwise permitted by the Companies Law, no dividends shall be paid other than out of the Company’s profits available for
distribution as set forth in the Companies Law. The Board may decide on the payment of a dividend or on the distribution of bonus
shares.  A  dividend  in  cash  or  bonus  shares  shall  be  paid  or  distributed,  as  the  case  may  be,  equally  to  the  holders  of  the  ordinary
shares registered in the Register, pro rata to the nominal amount of capital paid up or credited as paid up on par value of the shares,
without reference to any premium which may have been paid thereon. However, whenever the rights attached to any shares or the
terms of issue of the shares do not provide otherwise, an amount paid on account of a share prior to the payment thereof having been
called, or prior to the due date for payment thereof, and on which the Company is paying interest, shall not be taken into account for
purposes of this Article as an amount paid-up on account of the share.
Unless other instructions are given, it shall be permissible to pay any dividend by way of a check or payment order to be sent by post
to the registered address of the shareholder or the person entitled thereto, or in the case of joint shareholders being registered, to the
shareholder whose name appears first in the Register in relation to the joint shareholding. Every such check shall be made in favor of
the person to whom it is sent. A receipt by the person whose name, on the date of declaration of the dividend, was registered in the
Register as the owner of the shares, or in the case of joint holders, by one of the joint holders, shall serve as a discharge with regard to
all the payments made in connection with such share.
The Board shall be entitled to invest any dividend which has not been claimed for a period of one (1) year after having been declared,
or to make use thereof in any other way for the benefit of the Company until such time as it is claimed. A dividend or other beneficial
rights  in  respect  of  shares  shall  not  bear  interest,  and  the  Company  shall  not  be  obliged  to  pay  interest  or  linkage  in  respect  of  an
unclaimed dividend. The payment  by  the  Board  of  any  unclaimed  dividend  into  a  separate  account  shall  not  make  the  Company  a
trustee in respect thereof, and any dividend unclaimed after a period of seven (7) years from the date of declaration of such dividend
shall be forfeited and shall revert to the Company, provided, however, that the Board may, at its discretion, cause the Company to pay
any such dividend, or any part thereof, to a person who would have been entitled thereto had the same not reverted to the Company.

 
 
 
26.4.

26.5.

26.6.

26.7.

Unless otherwise specified in the terms of issue of shares or securities convertible into, or which grant a right to purchase, shares, any
shares that are fully paid-up or credited as paid-up shall at any time confer on their holders the right to participate in the full dividends
and in any other distribution for which the determining date for the right to receive the same is the date at which the aforesaid shares
were fully paid-up or credited as fully paid-up, as the case may be, or subsequent to such date.
The Board shall be entitled to deduct from any dividend or other beneficial rights, all amounts of money which the holder of the share
in respect of which the dividend is payable or in respect of which the other beneficial rights were given, may owe to the Company in
respect of such share, whether or not the due date for payment thereof has arrived. The Board shall be entitled to retain any dividend
or bonus shares or other beneficial rights in respect of a share in relation to which the Company has a lien, and to utilize any such
amount  or  the  proceeds  received  from  the  sale  of  any  bonus  shares  or  other  beneficial  rights,  for  the  discharge  of  the  debts  or
liabilities in respect of which the Company has a lien.
The Board may decide that a dividend is to be paid, in whole or in part, by way of a distribution of assets of the Company in kind,
including by way of debentures of the Company, or shares or debentures of any other company, or in any other way.
The Board may decide that any portion of the amounts standing for the time being to the credit of any capital fund (including a fund
created  as  a  result  of  a  revaluation  of  the  assets  of  the  Company),  or  which  are  held  by  the  Company  as  profits  available  for
distribution, shall be capitalized subject to and in accordance with the provisions of the Companies Law and of these Articles, and
serve for the payment up in full (either at par or with a premium as prescribed by the Company) of shares which have not yet been
issued or of debentures of the Company, which shall then be allotted and distributed amongst the shareholders as fully paid-up shares
or debentures, pro rata to each shareholder’s entitlement under these Articles.

 
 
 
 
26.8.

26.9.

26.10.

In every case that the Company issues bonus shares by way of a capitalization of profits or funds at a time at which securities issued
by the Company are in circulation and confer on the holders thereof rights to convert the same into shares in the share capital of the
Company, or options to purchase shares in the share capital of the Company (such rights of conversion or options shall henceforth be
referred to as the “Rights”), the Board shall be entitled (in a case that the Rights or part thereof shall not be otherwise adjusted in
accordance with the terms of their issue) to transfer to a special fund designated for the distribution of bonus shares in the future (to be
called  by  any  name  that  the  Board  may  decide  on  and  which  shall  henceforth  be  referred  to  as  the  “Special  Fund”)  an  amount
equivalent to the nominal amount of the share capital to which some or all of the Rights holders would have been entitled as a result
of  the  issue  of  bonus  shares,  had  they  exercised  their  Rights  prior  to  the  determining  date  for  the  right  to  receive  bonus  shares,
including rights to fractions of bonus shares, and in the case of a second or additional distribution of bonus shares in respect of which
the Company acts pursuant to this Article, including entitlement stemming from a previous distribution of bonus shares.
In the case of the allotment of shares by the Company as a consequence of the exercise of entitlement by the owners of shares in those
cases in which the Board has made a transfer to the Special Fund in respect of the Rights pursuant to Article 26.8 above, the Board
shall  allot  to  each  such  shareholder,  in  addition  to  the  shares  to  which  he  is  entitled  by  virtue  of  having  exercised  his  rights,  such
number of fully paid-up shares the nominal value of which is equivalent to the amount transferred to the Special Fund in respect of his
rights, by way of a capitalization to be effected by the Board of an appropriate amount out of the Special Fund. The Board shall be
entitled to decide on the manner of dealing with rights to fractions of shares in its sole discretion.
If after any transfer to the Special Fund has been made the Rights should lapse, or the period should end for the exercise of Rights in
respect of which the transfer was effected without such Rights being exercised, then any amount which was transferred to the Special
Fund  in  respect  of  the  aforesaid  unexercised  Rights  shall  be  released  from  the  Special  Fund,  and  the  Company  may  deal  with  the
amount so released in any manner it would have been entitled to deal therewith had such amount not been transferred to the Special
Fund.

 
 
 
26.11.

26.12.

For  the  implementation  of  any  resolution  regarding  a  distribution  of  shares  or  debentures  by  way  of  a  capitalization  of  profits  as
aforesaid, the Board may:
26.11.1.

Resolve any difficulty which arises or may arise in regard to the distribution in such manner as it deems fit and may
take all of the steps that it deems appropriate in order to overcome such difficulty.
Issue certificates in respect of fractions of shares, or decide that fractions of less than an amount to be decided by the
Board shall not be taken into account for purposes of adjusting the rights of the shareholders or may sell the fractions
of shares and pay the net proceeds to the persons entitled thereto.
Sign,  or  appoint  a  person  to  sign,  on  behalf  of  the  shareholders  on  any  contract  or  other  document  which  may  be
required for purposes of giving effect to the distribution, and, in particular, shall be entitled to sign or appoint a person
who shall be entitled to appoint and submit a contract as referred to in Section 291 of the Companies Law.
Make  any  arrangement  or  other  scheme  which  is  required  in  the  opinion  of  the  Board  in  order  to  facilitate  the
distribution.

26.11.2.

26.11.3.

26.11.4.

The Board shall be entitled, as it deems appropriate and expedient, to appoint trustees or nominees for those registered shareholders
who have failed to notify the Company of a change of their address and who have not applied to the Company in order to receive
dividends,  shares  or  debentures  out  of  capital,  or  other  benefits  during  the  aforesaid  period.  Such  trustees  or  nominees  shall  be
appointed for the use, collection or receipt of dividends, shares or debentures out of capital and rights to subscribe for shares which
have not yet been issued and which are offered to the shareholders but they shall not be entitled to transfer the shares in respect of
which they were appointed, or to vote on the basis of holding such shares. In all of the terms and conditions governing such trusts and
the appointment of such nominees it shall be stipulated by the Company that upon the first demand by a beneficial holder of a share
being held by the trustee or nominee, such trustee or nominee shall be obliged to return to such shareholder the share in question and
all  of  those  rights  held  by  it  on  the  shareholder’s  behalf  (all  as  the  case  may  be).  Any  act  or  arrangement  effected  by  any  such
nominees or trustee and any agreement between the Board and a nominee or trustee shall be valid and binding in all respects.

 
 
 
 
 
 
27.

COMPANY RECORDS AND REGISTERS

27.1.

27.2.

27.3.

The  Board  shall  comply  with  all  the  provisions  of  the  Companies  Law  in  regard  to  the  recording  of  charges  and  the  keeping  and
maintaining of a register of directors, register of shareholders and register of charges.
Any  book,  register  and  record  that  the  Company  is  obliged  to  keep  in  accordance  with  the  Companies  Law  or  pursuant  to  these
Articles shall be recorded in a regular book, or by digital, electronic or other means, as the Board shall decide.
Subject  to  and  in  accordance  with  the  provisions  of  Sections  138  and  139  of  the  Companies  Law,  the  Company  may  cause
supplementary registers to be kept in any place outside Israel as the Board may deem fit, and, subject to all applicable requirements of
the  Companies  Law,  the  Board  may  from  time  to  time  adopt  such  rules  and  procedures  as  it  may  deem  fit  in  connection  with  the
keeping of such supplementary registers.

28.

BOOKS OF ACCOUNT

28.1.

28.2.

28.3.

The Board shall keep proper books of account in accordance with the provisions of the Companies Law. The books of account shall
be  kept  at  the  Office,  or  at  such  other  place  or  places  as  the  Board  shall  deem  appropriate,  and  shall  at  all  times  be  open  to  the
inspection of members of the Board. A shareholder of the Company who is not a member of the Board shall not have the right to
inspect any books or accounts or documents of the Company, unless such right has been expressly granted to him by the Companies
Law, or if he has been permitted to do so by the Board or by the shareholders based on a resolution adopted at a General Meeting.
At least once each year the accounts of the Company and the correctness of the statement of income and the balance sheet shall be
audited and confirmed by an independent auditor.
The Company shall, in an annual General Meeting, appoint an independent auditor who shall hold such position until the next annual
General Meeting, and his appointment, remuneration and rights and duties shall be subject to the provisions of the Companies Law,
provided,  however,  that  in  exercising  its  authority  to  fix  the  remuneration  of  the  auditor,  the  shareholders  in  an  annual  General
Meeting  may,  by  a  resolution,  act  (and  in  the  absence  of  any  action  in  connection  therewith  shall  be  deemed  to  have  so  acted)  to
authorize the Board to fix such remuneration subject to such criteria or standards, if any, as may be provided in such resolution, and if
no such criteria or standards are so provided, such remuneration shall be fixed in an amount commensurate with both the volume and
nature of the services rendered by the auditor. By an act appointing such auditor, the Company may appoint the auditor to serve for a
period which is longer than the aforementioned period, but no longer than until the third Annual Meeting after the meeting at which
the auditor has been appointed.

 
 
 
 
 
 
28.4.

28.5.

28.6.

The auditor shall be entitled to receive notices of every General Meeting of the Company and to attend such meetings and to express
his opinions on all matters pertaining to his function as the auditor of the Company.
Subject to the provisions of the Companies Law and the U.S. Rules, any act carried out by the auditor of the Company shall be valid
as against any person doing business in good faith with the Company, notwithstanding any defect in the appointment or qualification
of the auditor.
For as long as the Company is a public company, as defined in the Companies Law, it shall appoint an internal auditor possessing the
authorities set forth in the Companies Law. The internal auditor of the Company shall present all of its proposed work plans to the
audit committee of the Board, which shall have the authority to approve them, subject to any modifications in its discretion.

29.

NOTICES

29.1.

The  Company  may  serve  any  written  notice  or  other  document  on  a  shareholder  by  way  of  delivery  by  hand,  by  facsimile
transmission  or  by  dispatch  by  prepaid  registered  mail  to  his  address  as  recorded  in  the  Register,  or  if  there  is  no  such  recorded
address, to the address given by him to the Company for the sending of notices to him. Notwithstanding the foregoing or any other
provision to the contrary contained herein, notices or any other information or documents required to be delivered to a shareholder
shall be deemed to have been duly delivered if submitted, published, filed or lodged in any manner prescribed by applicable law. With
respect to the manner of providing such notices or other disclosures, the Company may distinguish between the shareholders listed on
its regular Registry and those listed in any “additional registry”, as defined in Section 138(a) of the Companies Law, administered by
a transfer agent or stock exchange registration company.

 
 
 
 
29.2.

29.3.

29.4.

Any  shareholder  may  serve  any  written  notice  or  other  document  on  the  Company  by  way  of  delivery  by  hand  at  the  Office,  by
facsimile or email transmission to the Company or by dispatch by prepaid registered mail to the Company at the Office.
Any notice or document which is delivered or sent to a shareholder in accordance with these Articles shall be deemed to have been
duly delivered and sent in respect of the shares held by him (whether in respect of shares held by him alone or jointly with others),
notwithstanding the fact that such shareholder has died or been declared bankrupt at such time (whether or not the Company knew of
his death or bankruptcy), and shall be deemed to be sufficient delivery or dispatch to heirs, trustees, administrators or transferees and
any other persons (if any) who have a right in the shares.
Any such notice or other document shall be deemed to have been served:
29.4.1.

in the case of mailing, forty eight (48) hours after it has been posted, or when actually received by the addressee if
sooner than 48 hours after it has been posted;
in the case of overnight air courier, on the next day following the day sent, with receipt confirmed by the courier, or
when actually received by the addressee if sooner;
in the case of personal delivery, when actually tendered in person to such shareholder;
in the case of facsimile or other electronic transmission (including email), the next day following the date on which
the sender receives automatic electronic confirmation by the recipient’s facsimile machine or computer or other device
that such notice was received by the addressee; or
in  the  case  a  notice  is,  in  fact,  received  by  the  addressee,  when  received,  notwithstanding  that  it  was  defectively
addressed or failed, in some other respect, to comply with the provisions of this Article 29.4.

29.4.2.

29.4.3.
29.4.4.

29.4.5.

29.5.

Any  shareholder  whose  address  is  not  described  in  the  Register,  and  who  shall  not  have  designated  in  writing  an  address  for  the
receipt of notices, shall not be entitled to receive any notice from the Company. In the case of joint holders of a share, the Company
shall be entitled to deliver a notice by dispatch to the joint holder whose name stands first in the Register in respect of such share.

 
 
 
 
 
 
 
 
 
29.6.

29.7.

Whenever  it  is  necessary  to  give  notice  of  a  particular  number  of  days  or  a  notice  for  another  period,  the  day  of  delivery  shall  be
counted in the number of calendar days or the period, unless otherwise specified.
Notwithstanding anything to the contrary contained herein, notice by the Company of a General Meeting, containing the information
required to be set forth in such notice under these Articles, which is published, within the time otherwise required for giving notice of
such meeting, in:
29.7.1.

the Company’s website shall be deemed to be notice of such meeting duly given, for the purposes of these Articles, to
any shareholder whose address as registered in the Register (or as designated in writing for the receipt of notices and
other documents) is located in the State of Israel; and
one (1) notification by international wire service press release and furnishing of such release on Form 6-K to the U.S.
Securities and Exchange Commission shall be deemed to be notice of such meeting duly given, for the purposes of
these  Articles,  to  any  shareholder  whose  address  as  registered  in  the  Register  (or  as  designated  in  writing  for  the
receipt of notices and other documents) is located outside the State of Israel.

29.7.2.

30.

INSURANCE, INDEMNITY AND EXCULPATION

30.1.

Subject  to  the  provisions  of  the  Companies  Law,  the  Company  shall  be  entitled  to  enter  into  a  contract  to  insure  all  or  part  of  the
liability of an Office Holder of the Company, imposed on him in consequence of an act which he has performed by virtue of being an
Office Holder, in respect of any of the following:
30.1.1.

The  breach  of  a  duty  of  care  to  the  Company  or  to  any  other  person,  other  than  with  respect  to  a  distribution  and
excluding a breach committed intentionally or recklessly (other than a breach arising out negligent conduct);
The breach of a fiduciary duty to the Company, provided that the Office Holder acted in good faith and had reasonable
grounds for believing that the action would not adversely affect the best interests of the Company;
A pecuniary liability imposed on him in favor of any other person in respect of an act done in his capacity as an Office
Holder.
Any other circumstances arising under the law with respect to which the Company may, or will be able to, insure an
Office Holder.

30.1.2.

30.1.3.

30.1.4.

 
 
 
 
 
 
 
 
 
30.2.

Subject to the provisions of the Companies Law, the Company shall be entitled to indemnify an Office Holder of the Company, to the
fullest extent permitted by applicable law. Subject to the provisions of the Companies Law, including the receipt of all approvals as
required therein or under any applicable law, the Company may resolve retroactively to indemnify an Office Holder with respect to
the  following  liabilities  or  expenses, provided,  in  each  of  the  below  cases,  that  such  liabilities  or  expenses  were  imposed  on  such
Office Holder in such Office Holder’s capacity as an Office Holder of the Company:
30.2.1.

a financial liability imposed on him in favor of another person in any judgment, including a judgment imposed on him
in a settlement confirmed as judgment or an arbitrator’s decision that was approved by a court of law, in respect of an
act performed by the Office Holder by virtue of the Office Holder being an Office Holder of the Company; provided,
however, that: (a) any indemnification undertaking with respect to the foregoing shall be limited (i) to events which, in
the opinion of the Board, are foreseeable in light of the Company’s actual operations at the time of the granting of the
indemnification undertaking, and (ii) to an amount or by criteria determined by the Board to be reasonable in the given
circumstances;  and  (b)  the  events  that  in  the  opinion  of  the  Board  are  foreseeable  in  light  of  the  Company’s  actual
operations at the time of the granting of the indemnification undertaking are listed in the indemnification undertaking
together with the amount or criteria determined by the Board to be reasonable in the given circumstances;
reasonable legal expenses, including attorney’s fees, expended by the Office Holder as a result of an investigation or
proceeding instituted against such Office Holder by a competent authority, and which investigation or proceeding: (i)
concluded  without  the  filing  of  an  indictment  (as  defined  in  the  Companies  Law)  against  such  Office  Holder  and
without  a  financial  liability  having  been  imposed  against  such  Office  Holder  in  lieu  of  a  criminal  proceeding  (as
defined in the Companies Law); (ii) concluded without the filing of an indictment against such Office Holder but with
a financial liability having been imposed against such Office Holder in lieu of a criminal proceeding but relates to a
criminal offense that does not require proof of criminal intent; or (iii) involves financial sanction;

30.2.2.

 
 
 
30.2.3.

30.2.4.

reasonable legal expenses, including attorney’s fees, paid for by the Office Holder, or which the Office Holder was
charged by a court of law, in a proceeding brought against the Office Holder by the Company, or by another person on
its behalf, or by a third party, or in a criminal prosecution in which the Office Holder was acquitted, or in which he
was convicted of an offense that does not require proof of criminal intent; and
any  other  event,  occurrence  or  circumstances  in  respect  of  which  the  Company  may  lawfully  indemnify  an  Office
Holder  of  the  Company,  including,  without  limitation:  (i)  a  payment  imposed  on  an  Office  Holder  in  favor  of  an
injured  party  as  set  forth  in  Section  52(54)(a)(1)(a)  of  the  Israeli  Securities  Law;  and  (ii)  reasonable  litigation
expenses, including attorney fees, incurred by the director or officer in connection with a proceeding under Chapters
H’3, H’4 or I’1 of the Israeli Securities Law, or under Article D of the Fourth Chapter, Ninth Part of the Companies
Law, if applicable, including reasonable legal expenses, which term includes attorney fees.

30.3.

30.4.

30.5.

The Company may undertake to indemnify an Office Holder as aforesaid: (i) prospectively, provided that the undertaking is limited to
categories of events which in the opinion of the Board can be foreseen when the undertaking to indemnify is given, and to an amount
set by the Board as reasonable under the circumstances, and (ii) retroactively.
Subject to the provisions of the Companies Law including the receipt of all approvals as required therein or under any applicable law,
the Company may, to the maximum extent permitted by the Companies Law, exempt and release, in advance, any Office Holder from
any liability for damages arising out of a breach of a duty of care towards the Company, except in connection with distributions.
Any amendment to the Companies Law adversely affecting the right of any Office Holder to be indemnified or insured pursuant to
Articles 30.1, 30.2 and 30.4 and any amendments to such Articles shall be prospective in effect, and shall not affect the Company’s
obligation  or  ability  to  indemnify  or  insure  an  Office  Holder  for  any  act  or  omission  occurring  prior  to  such  amendment,  unless
otherwise provided by applicable law.

 
 
 
 
 
30.6.

The provisions of Articles  30.1,  30.2  and  30.4  are  not  intended,  and  shall  not  be  interpreted  so  as  to  restrict  the  Company,  in  any
manner, in respect of the procurement of insurance or in respect of indemnification or exculpation, in favor of any person who is not
an Office Holder, including, without limitation, any employee, agent, consultant or contractor of the Company who is not an Office
Holder; or any Office Holder to the extent that such insurance and/or indemnification is not specifically prohibited under law.

31.

WINDING-UP AND REORGANIZATION

31.1.

31.2.

Should the Company be wound up and assets of the Company will remain available for distribution after covering all the Company’s
outstanding liabilities, such assets shall be distributed among the shareholders pro rata to the nominal value of the paid-up capital on
the shares held by each of them.
Upon the sale of the Company’s assets, the Board may, or in the case of a liquidation, the liquidators may, if authorized to do so by a
resolution of the Company, accept fully or partly paid-up shares, or securities of another company, Israeli or non-Israeli, whether in
existence  at  such  time  or  about  to  be  formed,  in  order  to  purchase  the  property  of  the  Company,  or  part  thereof,  and  to  the  extent
permitted  under  the  Companies  Law,  the  Board  may  (or  in  the  case  of  a  liquidation,  the  liquidators  may)  distribute  the  aforesaid
shares or securities or any other property of the Company among the shareholders without realizing the same, or may deposit the same
in the hands of trustees for the shareholders, and the General Meeting by a resolution may decide, subject to the provisions of the
Companies  Law,  on  the  distribution  or  allotment  of  cash,  shares  or  other  securities,  or  the  property  of  the  Company  and  on  the
valuation of the aforesaid securities or property at such price and in such manner as the shareholders at such General Meeting shall
decide, and all of the shareholders shall be obliged to accept any valuation or distribution determined as aforesaid and to waive their
rights in this regard, except, in a case in which the Company is about to be wound-up and is in the process of liquidation, for those
legal rights (if any) which, according to the provisions of the Companies Law, may not be changed or modified.

32.

TRANSLATION AND BINDING EFFECT

These  Articles  may  be  translated  into  Hebrew  and/or  into  other  languages.  Notwithstanding  the  aforesaid,  the  English  version  of  these  Articles
shall be binding upon the Company, its shareholders and/or any third party and shall supersede any translation thereof.

 
 
 
 
Description of Securities

Exhibit 2.2

The following is a summary of the material terms of our securities registered under Section 12 of the Securities Exchange
Act of 1934 (the “Exchange Act”). All references to the “Company,” “we,” “us,” “our” and “Entera” refer to Entera Bio Ltd.
As of December 31, 2019, our Ordinary Shares, par value NIS 0.0000769 per share (the “Ordinary Shares”), and our warrants,
each exercisable for 0.5 Ordinary Share at an exercise price of $5.85 per Ordinary Share (the “IPO Warrants”), are the only type
and  class  of  securities  of  the  Company  that  are  registered  under  Section  12  of  the  Securities  Exchange  Act  of  1934  (the
“Exchange Act”), as amended. We are incorporated as a limited liability company under the laws of the State of Israel.

Type and Class of Securities

Our  Ordinary  Shares  and  IPO  Warrants  are  listed  on  the  NASDAQ  Capital  Market  under  the  symbol  “ENTX”  and
“ENTXW,” respectively. Our authorized share capital consists of 140,010,000 Ordinary Shares. All of our Ordinary Shares have
been validly issued, fully paid and are non-assessable. Our fully paid Ordinary Shares are issued in registered form and may be
freely transferred under our amended Articles of Association, subject to applicable law. We have issued 1,610,000 IPO Warrants,
which  represent  the  rights  to  purchase  an  aggregate  of  up  to  805,000  Ordinary  Shares.  Subject  to  applicable  law,  the  IPO
Warrants may be offered for sale, sold, transferred or assigned without our consent.

For information about our securities not registered under Section 12 of the Exchange Act, see “Item 10.A Share Capital”

under our Annual Report on Form 20-F.

Rights of our Ordinary Shares

Dividends and Liquidation Rights

Subject to the rights of holders of shares with preferential or special rights that may be authorized in the future, holders of our
ordinary shares are entitled to participate in the payment of dividends pro rata in accordance with the amounts paid-up or credited
as paid-up on the par value of such ordinary shares at the time of payment without taking into account any premium paid thereon.
In the event of our liquidation, holders of our ordinary shares are entitled to a pro rata share of surplus assets remaining over
liabilities, subject to rights conferred on any class of shares which may be issued in the future, in accordance with the amounts
paid-up or credited as paid-up on the par value of such ordinary shares, without taking into account any premium paid thereon.

According to the Companies Law, a company may make a distribution of dividends out of its profits on the condition that
there is no reasonable concern that the distribution may prevent the company from meeting its existing and expected obligations
when they fall due. The Companies Law defines such profit as retained earnings or profits accrued in the last two years,
whichever is greater, according to the last reviewed or audited financial statements of the company, provided that the end of the
period to which the financial statements relate is not more than six months before the distribution. Declaration of dividends
requires a resolution of our Board and does not require shareholder approval.

Under Israeli law, holders of ordinary shares are permitted to freely convert dividends and liquidation distributions into non-
Israeli currencies. Such amounts may be subject to Israeli withholding tax and certain reporting obligations may apply. Pursuant
to Israeli law, currency control measures may be imposed by governmental action at any time.

Voting Rights

Holders of our ordinary shares are entitled to one vote for each ordinary share on all matters submitted to a vote of

shareholders, subject to any special rights of any class of shares that may be authorized in the future. Cumulative voting for the
election of directors is not permitted.

Quorum

The quorum required for a meeting of shareholders consists of at least two shareholders, present in person or by proxy,
holding at least 25% of our issued shares conferring voting rights. A shareholders’ meeting will be adjourned for lack of a
quorum, after half an hour from the time set for such meeting, to the same day in the following week at the same time and place,
or any time and place as the board of directors designates in a notice to the shareholders. If at such adjourned meeting a quorum
as specified above is not present within half an hour from the time designated for holding the meeting, subject to certain
exceptions, any two shareholders present in person or by proxy shall constitute a quorum.

 
 
 
 
 
 
 
 
 
 
Shareholders’ Meetings and Resolutions

The Chairman of our board of directors is entitled to preside as Chairman of each shareholders’ meeting. If he is absent, his

deputy or another person elected by the present shareholders will preside.

A simple majority is sufficient to approve most shareholders’ resolutions, including any amendment to our Articles of

Association, unless otherwise required by law or by our Articles of Association. For example, resolutions with respect to certain
interested party transactions, or with respect to tender offers may require a special majority.

We are required to hold an annual meeting of our shareholders once every calendar year, but no later than 15 months after the

date of the previous annual meeting. All meetings other than the annual meeting of shareholders are referred to as special
meetings. Our board of directors may call special meetings whenever it sees fit, at such time and place as it may determine. In
addition, the Companies Law provides that the board of directors of a public company is required to convene a special meeting
upon the request of:

• any two directors of the company or one quarter of the board of directors; or

• one or more shareholders holding, in the aggregate: (i) five percent of the outstanding shares of the company and one

percent of the voting power in the company; or (ii) five percent of the voting power in the company

The Companies Law enables our board of directors to fix a record date to allow us to determine the shareholders entitled to notice of, or to vote at, any
meeting of our shareholders. Under current regulations, the record date may be not more than forty days and not less than four days prior to the date of the
meeting and notice is required to be published at least 21 or 35 days prior to the meeting, depending on the items on the agenda. Under the Companies Law
and regulations promulgated thereunder, one or more shareholders holding at least 1% of the voting rights at a general meeting of shareholders may request
that the board of directors include a matter in the agenda of a general meeting of shareholders to be convened in the future, provided that such matter is
appropriate for discussion at the general meeting.

Modification of Shareholders’ Rights

The rights attached to a class of shares may be altered by the approval of the shareholders of such class holding a majority of

the voting rights of such class. The provisions in our Articles of Association pertaining to general meetings also apply to any
special meeting of a class of shareholders. The quorum required for such special meeting is at least two persons who are the
holders of at least 25% of the outstanding shares of that class represented in person or by proxy at such meeting. If such special
meeting is adjourned due to a lack of quorum, the quorum required at the subsequent meeting will be at least two persons who are
holders of issued shares of that class or their proxies.

Preemptive Rights

Pursuant to our Articles of Association, no preemptive rights are attached to our ordinary shares.

Restrictions on Non-Residents of Israel

The ownership or voting of our ordinary shares by non-residents of Israel is not restricted in any way by our Articles of
Association or the laws of Israel, except for ownership by nationals of some countries that are, or have been, in a state of war
with Israel.

2

 
 
 
 
 
 
 
 
 
 
 
 
Rights of our IPO Warrants

Exercisability, Exercise Price and Term

As provided above, each IPO Warrant represents the right to purchase 0.5 of an Ordinary Share. As of December 31, 2019,

1,610,000 IPO Warrants are outstanding.

The IPO Warrants are exercisable at any time up to the five-year anniversary of the original issuance date, the date of our
initial  public  offering,  July  2,  2018,  and  is  referred  to  as  the  termination  date  (provided,  however,  that  if  such  date  is  not  a
business day, the termination date will be the immediately following business day), unless earlier repurchased by us as described
below under “— Fundamental Transactions” or subject to early expiration as described below under “— Early Expiration upon
Satisfaction  of  Sale  Price  Condition”;  provided,  that  any  single  exercise  must  be  in  relation  to  a  whole  number  of  Ordinary
Shares. A holder will initially be entitled to one Ordinary Share for every two IPO Warrants held and, as a result, will not be able
to exercise IPO Warrants other than in integral multiples of two. To exercise IPO Warrants prior to the termination date, within
one trading day (as defined in the IPO Warrants) of delivery of an exercise notice to the warrant agent, a IPO Warrant holder must
pay to us in cash the exercise price for the aggregate number of Ordinary Shares to be purchased, unless such Warrant holder is
utilizing the “cashless” exercise provision of the IPO Warrants, which is only available prior to the termination date if, at the time
of  exercise,  there  is  no  effective  registration  statement  registering  with  the  SEC,  or  no  prospectus  contained  in  an  effective
registration  is  available  for,  the  issuance  of  the  underlying  Ordinary  Shares,  or,  if  required,  there  is  not  an  effective  state  law
registration  or  exemption  covering  the  issuance  of  the  Ordinary  Shares  underlying  the  Warrants.  On  the  termination  date,  any
Warrants not previously exercised, repurchased by us or subject to early expiration will terminate and expire worthless.

If a IPO Warrant is exercised via the “cashless” exercise provision, following delivery of an exercise notice to us a holder
will receive a number of Ordinary Shares equal to the quotient obtained by dividing (i) the difference between (x) the arithmetic
average of the volume-weighted average prices, or VWAPs (as determined pursuant to the terms of the Warrants) of the Ordinary
Shares over each of the 10 consecutive trading days during the related calculation period (as defined below), and (y) the exercise
price of the IPO Warrants multiplied by the number of Ordinary Shares issuable per Warrant by (ii) the 10-day average VWAP
determined under clause (i)(x) above. In lieu of fractional shares, we will, at our option, either (A) pay the holder an amount in
cash equal to the fractional amount multiplied by the market value of an Ordinary Share or (B) round up to the next whole share.
The “calculation period” means the 10 consecutive trading day period beginning on, and including, the trading day immediately
following the date on which a IPO Warrant is exercised (or deemed exercised) pursuant to the terms of the IPO Warrants.

A holder will not have the right to exercise any portion of its IPO Warrants if such holder (together with its affiliates, and
any  other  persons  acting  as  a  group  with  the  holder  or  any  of  its  affiliates)  would  beneficially  own  in  excess  of  4.99%  of  the
number  of  our  Ordinary  Shares  outstanding  immediately  after  giving  effect  to  the  exercise,  as  such  percentage  ownership  is
determined  in  accordance  with  the  terms  of  the  IPO  Warrants.  A  holder  may  give  not  less  than  61  days’  prior  notice  to  us  to
increase  such  beneficial  ownership  limit,  up  to  9.99%.  To  the  extent  that  the  limitation  under  this  paragraph  applies,  the
determination of a whether a IPO Warrant is exercisable, and of which portion of a IPO Warrant is exercisable, will be in the sole
discretion of the holder, and the submission of an exercise notice will be deemed to be the holder’s determination of whether a
IPO Warrant is exercisable (in relation to other securities owned by the holder together with any affiliates, and any other persons
acting as a group with the holder or any of its affiliates) and of which portion of the IPO Warrant is exercisable, in each case
subject to the foregoing beneficial ownership restrictions, and we shall have no obligation to verify or confirm the accuracy of
such determination and shall have no liability for exercises that are not in compliance with the beneficial ownership restrictions.
The foregoing beneficial ownership restrictions will not apply to the extent a holder (together with its affiliates, and any other
persons  acting  as  a  group  with  the  holder  or  any  of  its  affiliates)  beneficially  owned  in  excess  of  the  foregoing  beneficial
ownership thresholds prior to the date of original issuance of the IPO Warrants.

Failure to Timely Deliver Shares

If we fail to deliver to a holder the Ordinary Shares otherwise deliverable by the second trading day after the receipt of a
duly executed notice of exercise and the corresponding exercise price or, in the case of cashless exercise, by the second trading
day after the final day of the applicable calculation period, in each case as required by the IPO Warrants (other than any such
failure that is solely due to any action or inaction by the holder with respect to such exercise), and if the holder purchases the
Ordinary  Shares  after  that  second  trading  day  to  deliver  in  satisfaction  of  a  sale  by  the  holder  of  the  underlying  IPO  Warrant
shares that the holder anticipated receiving from us, then, upon the holder’s request, we will (A) pay in cash to the holder the
amount, if any, by which (x) the holder’s total purchase price (including brokerage commissions, if any) for the Ordinary Shares
so purchased exceeds (y) the amount obtained by multiplying (1) the number of Ordinary Shares that we were required to deliver
to  the  holder  in  connection  with  the  relevant  IPO  Warrant  exercise  by  (2)  the  price  at  which  the  sell  order  giving  rise  to  such
purchase  obligation  was  executed,  and  (B)  at  the  option  of  the  holder,  either  reinstate  the  portion  of  the  IPO  Warrant  and
equivalent number of IPO Warrant shares for which such exercise was not honored (in which case such exercise shall be deemed

 
 
 
 
 
 
rescinded) or deliver to the holder the number of Ordinary Shares that would have been issued had we timely complied with our
exercise and delivery obligations under the IPO Warrant.

3

 
Certain Adjustments

The exercise price and number of Ordinary Shares issuable upon exercise of each IPO Warrant are subject to appropriate
adjustment in the event of certain Ordinary Share dividends and distributions, share splits, stock combinations or similar events
affecting our Ordinary Shares. The exercise price is subject to reduction if, within two years of the date of original issuance of the
IPO  Warrants,  we  sell  or  grant  any  IPO  Warrant  or  option  to  subscribe  for  or  purchase,  or  otherwise  dispose  of  or  issue,  any
Ordinary Shares or Ordinary Share equivalents (as defined in the IPO Warrants) at effective price of less than the then effective
price per share (as adjusted in proportion with any adjustments made from time to time to the exercise price), which reduction
will be based on a weighted average taking into account the value of the Ordinary Shares outstanding immediately prior to such
new issuance,  determined  using  the  exercise  price  then  in  effect,  and  the  value  of  the  Ordinary  Shares  to  be  issued  or  sold  or
deemed  issued  or  sold  in  such  new  issuance,  determined  using  the  effective  price  of  such  new  issuance;  provided  that  this
sentence shall not apply to certain exempt issuances (as defined in the IPO Warrants). Notwithstanding the foregoing, in no event
will the exercise price per share be lower than the nominal value of an Ordinary Share, which is NIS 0.0000769 as of the date of
this annual report. From December 2019 to February 2020, we entered into a Private Placement Offering, or the Offering, with a
group of accredited investors. As a result of the closing of the Private Placement, the exercise price of the IPO Warrants listed on
the  Nasdaq  has  been  adjusted  pursuant  to  the  terms  of  the  IPO  Warrants,  and  effective  as  of  the  final  closing  of  the  Private
Placement, the exercise price of the IPO Warrants is equal to $5.85.

During such time as the IPO Warrants are outstanding, if we declare or make any dividend or other distribution of our assets,
(or  rights  to  acquire  our  assets),  or  Distribution,  to  holders  of  Ordinary  Shares,  by  way  of  return  of  capital  or  otherwise
(including, without limitation, any distribution of cash, stock or other securities, property or options by way of a dividend, spin-
off, corporate rearrangement, scheme of arrangement or other similar transaction, other than (x) a reclassification as to which the
provisions  described  below  under  “— Fundamental  Transactions”  apply  or  (y)  any  issuance,  deemed  issuance  or  automatic
conversion of securities under the 2018 Plan), a IPO Warrant holder shall be entitled to participate to the same extent that the
holder  would  have  participated  in  such  Distribution  if  the  holder  had  held  the  number  of  Ordinary  Shares  acquirable  upon
complete  exercise  of  its  IPO  Warrants  (without  regard  to  any  limitations  on  exercise  thereof,  including  without  limitation,  the
beneficial  ownership  restrictions  described  above  under  “— Exercisability,  Exercise  Price  and  Term”)  immediately  before  the
record  date  for  such  Distribution  (provided,  however,  to  the  extent  that  a  holder’s  right  to  participate  in  any  such  Distribution
would result in the holder exceeding the beneficial ownership restriction, the holder shall not be entitled to participate in such
Distribution to such extent (or in the beneficial ownership of any Ordinary Shares as a result of such Distribution to such extent)
and the portion of such Distribution will be held in abeyance for the benefit of such holder until the earlier of  (i) such time, if
ever, as the delivery to the holder of such position would not result in such holder exceeding the beneficial ownership restriction
and (ii) such time as the holder has exercised its IPO Warrants.

Fundamental Transactions

If  (i) we effect any merger or consolidation of the Company with or into another person, (ii) we effect any sale, lease or
other  disposition  of  all  or  substantially  all  of  our  assets  (other  than,  for  the  avoidance  of  doubt,  pursuant  to  a  licensing
arrangement so long as, after giving effect to such arrangement, our Ordinary Shares are listed or quoted on a Designated Market
(as  defined  below)),  (iii)  any  purchase  offer,  tender  offer  or  exchange  offer  (whether  by  us  or  another  person)  is  completed
pursuant to which holders of Ordinary Shares are permitted to sell, tender or exchange their Ordinary Shares for other securities,
cash or property and has been accepted by the holders of 50% or more of the outstanding Ordinary Shares, (iv) we effect any
reclassification, reorganization or recapitalization of the Ordinary Shares or any compulsory share exchange pursuant to which
the Ordinary Shares are effectively converted into or exchanged for other securities, cash or property, or (v) we consummate a
stock or share purchase agreement or other business combination with another person or group of persons whereby such other
person or group acquires more than 50% of our outstanding Ordinary Shares (each a “Fundamental Transaction”), then following
such  Fundamental  Transaction,  the  holders  of  the  IPO  Warrants  will  be  entitled  to  receive  upon  exercise  thereof  the  kind  and
amount  of  securities,  cash  or  other  property  that  the  holders  would  have  received  had  they  exercised  the  IPO  Warrants
immediately  prior  to  such  event.  Any  successor  to  us  or  surviving  entity  is  required  to  assume  the  obligations  under  the  IPO
Warrants. Notwithstanding  the  foregoing,  in  the  event  of  a  Fundamental  Transaction  (other  than  any  Fundamental  Transaction
that is (x) not within our control, including not approved by our board of directors, or (y) a Specified Fundamental Transaction
(as defined below), in each case, as to which the right described in this sentence shall not apply), the holders will have the option,
which may be exercised within 30 days after the consummation of the Fundamental Transaction (or, if later, the date of the public
announcement  of  the  applicable  Fundamental  Transaction),  to  require  us  or  the  successor  entity  to  purchase  the  IPO  Warrants
from  holders  by  paying  to  them  an  amount  of  cash  equal  to  the  Black  Scholes  value  (determined  in  accordance  with  the
provisions of the IPO Warrants) of the remaining unexercised portion of the IPO Warrants on the date of the consummation of the
Fundamental Transaction; provided that if the Fundamental Transaction is not within our control, including not approved by our
board  of  directors,  within  30  days  of  the  date  of  consummation  of  such  Fundamental  Transaction,  a  holder  will  be  entitled  to
receive from us or any successor entity the same type or form of consideration (and in the same proportion), at the Black Scholes
value  of  the  unexercised  portion  of  the  IPO  Warrants,  that  is  being  offered  and  paid  to  holders  of  our  Ordinary  Shares  in
connection  with  the  Fundamental  Transaction,  whether  that  consideration  be  in  the  form  of  cash,  stock  or  any  combination

 
 
 
 
thereof,  or  whether  the  holders  of  our  Ordinary  Shares  are  given  the  choice  to  receive  from  among  alternative  forms  of
consideration in connection with the Fundamental Transaction.

4

 
A  “Specified  Fundamental  Transaction”  means  a  Fundamental  Transaction  (I)  described  in  clause  (i)  of  the  definition
thereof where, immediately after giving effect thereto (x) the holders of all of our classes of common equity immediately prior to
such  transaction  own,  directly  or  indirectly,  more  than  50%  of  all  classes  of  common  equity  of  the  continuing  or  surviving
corporation or transferee or the parent thereof immediately after such transaction in substantially the same proportions as such
ownership immediately prior to such transaction, or (y) we will be the surviving entity, or (II) a transaction for which at least 90%
of the consideration received or to be received by holders of Ordinary Shares, excluding cash payments for fractional shares and
cash payments pursuant to dissenters’ or appraisal rights, in connection with such Fundamental Transaction consists of Ordinary
Shares, common shares or American depository shares that are listed or quoted on any of the NYSE American, the Nasdaq, the
Nasdaq Global Market, the Nasdaq Global Select Market, the New York Stock Exchange, OTCQB or OTCQX (or any of their
respective successors) (each, a “Designated Market”) or will be so listed or quoted when issued or exchange in connection with
such Fundamental Transaction.

Early Expiration upon Satisfaction of Sale Price Condition. We may accelerate the expiration date of the IPO Warrants upon
written notice to the holders at any time, if the last reported sale price (as defined in the IPO Warrants) exceeds $24.00 per share,
which is 300% of the initial public offering price per unit (as adjusted in proportion with any adjustments made from time to time
to the exercise price) for a 10 consecutive trading day period. Any IPO Warrants not exercised by 5:00 p.m., New York City time,
on the 30th calendar day following the date the acceleration notice is given will terminate and expire worthless.

Transferability. Subject to applicable laws, the IPO Warrants may be offered for sale, sold, transferred or assigned without

our consent.

Rights as a Shareholder. Except as otherwise provided in the IPO Warrants or by virtue of such holder’s ownership of our
Ordinary Shares, the holder of a IPO Warrant does not have the rights or privileges of a holder of our Ordinary Shares, including
any voting rights, until the holder exercises the IPO Warrant and delivers the corresponding executed exercise notice and exercise
price, if any.

Governing Law. The IPO Warrants are governed by, and construed and enforced in accordance with, the laws of the State of
New York. Matters involving the rights of shareholders, the issuance of Ordinary Shares and the validity of Ordinary Shares are
governed by the laws of Israel.

 5

 
 
 
 
SUBSCRIPTION AGREEMENT

Exhibit 4.25

Entera Bio Ltd.

This Subscription Agreement (this “Agreement”) has been executed by the subscriber set forth on the signature page hereof (the
“Subscriber”)  in  connection  with  the  private  placement  offering  (the  “Offering”)  by  Entera  Bio  Ltd.,  an  Israeli  company  (the
“Company”)  of  a  minimum  of  Seven  Million  Dollars  ($7,000,000)  (the  “Minimum  Offering”)  and  a  maximum  of  Fourteen
Million  Dollars  ($14,000,000)  (the  “Maximum  Offering”)  of  the  Company’s  ordinary  shares,  par  value  NIS  0.0000769  (the
“Ordinary  Shares”)  and  warrants  in  the  form  annexed  hereto  as  Exhibit  A  (the  “Warrants”),  to  purchase  additional  Ordinary
Shares in an amount up to 50% of the number of Ordinary Shares purchased directly at an exercise price equal to 125% of the
price at which the Ordinary Shares being purchased directly are sold in the Offering. The purchase price (the “Purchase Price”)
for each Ordinary Share will be equal to the thirty- day moving average market price for the Ordinary Shares determined as of the
date which is 3rd trading day prior to the date of the initial Closing. Subject to the terms and conditions of this Agreement, the
Securities may be sold by the Company in one or more additional closings during the Offering Period. The Ordinary Shares and
Warrants shall hereafter be referred to collectively as the “Securities.”

The minimum subscription for each Subscriber is $100,000 (the “Minimum Subscription Amount per Subscriber”). The Company
may, however, accept subscriptions for less than the Minimum Subscription Amount per Subscriber in its sole discretion.

The  Securities  being  subscribed  for  pursuant  to  this  Agreement  have  not  been  registered  under  the  Securities  Act  of  1933,  as
amended  (the  “Securities  Act”).  The  Offering  to  PA  Subscribers,  as  defined  below,  to  be  made  by  the  Placement  Agent  on  a
reasonable best efforts basis to “accredited investors,” as defined in Regulation D under the Securities Act in reliance upon the
exemption from securities registration afforded by Section 4(a)(2) of the Securities Act and/or Rule 506 of Regulation D.

The Subscriber acknowledges receipt of a copy of the Registration Rights Agreement, substantially in the form annexed hereto as
Exhibit B (the “Registration Rights Agreement”).

Each  closing  of  the  Offering  (a  “Closing,”  and  the  date  on  which  such  Closing  occurs  hereinafter  referred  to  as  the  “Closing
Date”)  shall  take  place  at  such  place  as  is  mutually  agreed  to  by  the  Company  and  the  Placement  Agent  (as  defined  below).
Notwithstanding  the  foregoing,  an  additional  Closing,  comprised  solely  of  Company  shareholders  not  purchasing  through  the
Placement Agent (“Non-PA Subscribers”), may take place at such place elected solely by the Company. Such Closing may be the
final  Closing.  Such  a  Closing  shall  not  require  the  agreement  of  the  Placement  Agent  but  advance  written  notice  thereof,
including proof of deposit of subscription amounts by the Non-PA Subscribers, shall be provided to the Placement Agent by the
Company, if requested by the Placement Agent.

The initial Closing (the “initial Closing”) will not occur unless:

a.

funds deposited in escrow as described in Section 2(b) below and equal at least the Minimum Offering, and corresponding documentation with
respect  to  such  amounts  has  been  delivered  by  the  Subscriber  and  other  “Subscribers”  under  Subscription  Agreements  of  like  tenor  with  this
Agreement (collectively, the “Subscribers”) as described in Section 2(a) below; and

b.

the other conditions set forth in Sections 7 and 8 below shall have been satisfied.

Thereafter, the Company may conduct one or more additional Closings for the sale of the Securities up to the Maximum Offering
until the termination of the Offering. Unless terminated earlier by the Company, the Offering of at least the Minimum Offering
shall continue until on or about December 6, 2019 and through January 20, 2020 with respect to the Maximum Offering, provided
however that the Company and the Placement, at their sole discretion, shall be entitled to extend the Offering period for a period
of an additional month until February 20, 2020 (such date, the “Offering Termination Date”).

Any  written  disclosure  schedules  or  other  written  information  documents  delivered  to  the  Subscriber  prior  to  Subscriber’s
execution of this Agreement, and any such document delivered to the Subscriber after Subscriber’s execution of this Agreement
and prior to the Closing of the Subscriber’s subscription hereunder, are collectively referred to as the “Disclosure Materials.”

“Business  Day”  means  a  day,  other  than  a  Saturday  or  Sunday,  on  which  banks  in  New  York  City  are  open  for  the  general
transaction of business.

 
 
 
 
 
 
 
 
 
 
 
 
1.    Subscription. The undersigned Subscriber hereby subscribes to purchase the amount of Securities as shall be calculated
based on terms of this Agreement, for the aggregate Purchase Price as set forth on such Omnibus Signature Page, subject to the
terms and conditions of this Agreement and on the basis of the representations, warranties, covenants and agreements contained
herein.

2.        Subscription  Procedure.  To  complete  a  subscription  for  Securities,  the  Subscriber  must  fully  comply  with  the

subscription procedure provided in this Section on or before the applicable Closing Date for Subscriber’s purchase of Securities.

a.

b.

c.

Subscription Documents. On or before the applicable Closing Date, Subscriber shall review, complete and execute the Omnibus Signature
Page  to  this  Agreement,  the  Investor  Profile,  Anti-Money  Laundering  Form  and  Accredited  Investor  Certification,  each  attached  hereto
following  the  Omnibus  Signature  Page  (collectively,  the  “Subscription  Documents”),  and  deliver  the  Subscription  Documents  to  the
Company  at  the  address  set  forth  under  the  caption  “How  to  subscribe  for  Securities  in  the  private  offering  of  Entera  Bio  Ltd.” below.
Executed documents may be delivered by the PA Subscriber to the Placement Agent that introduced them to the Offering by facsimile or
electronic mail (e-mail), if the Subscriber delivers the original copies of the documents to such Placement Agent as soon thereafter as is
practicable and such Placement Agent shall, in turn, deliver the documents to the Company.

Purchase Price. Simultaneously with the delivery of the Subscription Documents to the Company as provided herein, and in any event on or
prior to the applicable Closing Date, the Subscriber shall deliver to Delaware Trust Company, in its capacity as escrow agent (the “Escrow
Agent”), under an escrow agreement among the Company, the Placement Agents (as defined below), the Subscribers and the Escrow Agent
(the “Escrow Agreement”),  the  full  Purchase  Price  by  certified  or  other  bank  check  or  by  wire  transfer  of  immediately  available  funds,
pursuant to the instructions set forth under the caption “How to subscribe for Securities in the private offering of Entera Bio Ltd..” below.
Such funds will be held for the Subscriber’s benefit and will be returned promptly, without interest or offset, if this Subscription Agreement
is  not  accepted  by  the  Company  or  the  Offering  is  terminated  pursuant  to  its  terms  by  the  Company  prior  to  the  Closing  on  such
subscription; provided however that with respect to a Closing subsequent to the Initial Closing involving only Non-PA Subscribers, such
Non-PA Subscribers shall be entitled to transfer their applicable portion of the Purchase Price directly to the Company’s bank account.

Company Discretion. The Subscriber understands and agrees that the Company in its sole discretion reserves the right to accept or reject
this or any other subscription for Securities, in whole or in part, notwithstanding prior receipt by the Subscriber of notice of acceptance of
this  subscription.  The  Company  shall  have  no  obligation  hereunder  until  the  Company  shall  execute  and  deliver  to  the  Subscriber  an
executed copy of this Agreement. Upon each Closing, the Company shall provide a written notice of the final amount actually accepted by
the Company from the Subscribers in such Closing. If this subscription is rejected in whole, or the Offering is terminated, all funds received
from the Subscriber will be returned without interest or offset, and this Agreement shall thereafter be of no further force or effect. If this
subscription is rejected in part, the funds for the rejected portion of this subscription will be returned without interest or offset, and this
Agreement will continue in full force and effect to the extent this subscription was accepted.

      3.     Placement Agent – For Information Purposes Only. The Subscriber acknowledges that pursuant to an October 24, 2019
Placement Agency Agreement between the Company and GP Nurmenkari Inc. (“GPN”), a broker-dealer licensed with FINRA
(the  “Placement  Agent  Agreement”),  the  Company  has  engaged  GPN,  on  a  non-exclusive  basis,  as  placement  agent  (the
“Placement Agent”) for this Offering on a reasonable best efforts basis, provided that the Company may offer or sell Securities,
directly or indirectly, to Non-PA Subscribers, in the Company’s sole discretion. GPN and its sub-agents, as applicable, will be
paid  at  each  Closing  from  the  proceeds  in  the  Escrow  Account,  aggregate  cash  commissions  (the  “Cash  Fee”)  equal,  in  the
aggregate, to 10% of the gross Purchase Price paid by Subscribers in the Offering purchasing through the Placement Agent (the
“PA Subscribers”) and will receive (i) three-year warrants to purchase Ordinary Shares in amounts equal in the aggregate to 10%
of  the  number  of  Ordinary  Shares  sold  to  PA  Subscribers  in  the  Offering  purchasing  through  the  Placement  Agent,  which
warrants shall have an exercise price equal to the price at which Ordinary Shares are sold to Subscribers in the Offering, and (ii)
three-year warrants to purchase Ordinary Shares in amounts equal in the aggregate to 5% of the number of Ordinary Shares sold
to PA Subscribers in the Offering purchasing through the Placement Agent, which warrants shall have an exercise price equal to
the exercise price for the Warrants. The warrants referenced in (i) and (ii) above shall hereafter be referred to collectively as the
“Broker  Warrants.”  Except  as  provided  above,  the  Placement  Agent  Agreement  provides  that  the  Broker  Warrants  shall  be
identical to the Warrants in all material respects. The Company will also pay certain expenses of the Placement Agent including
legal fees pursuant to the terms of the Placement Agency Agreement. The descriptions herein of the arrangement between the
Company and the Placement Agent are provided herein for informational purposes only and accordingly is qualified by the terms
of the Placement Agency Agreement (and, for the avoidance of doubt, no rights are granted by the Company to the Placement
Agent under this Section 3 and any all rights shall be granted solely according to the terms of the Placement Agency Agreement;
provided, further, that the Subscriber acknowledges that it has no rights or benefits under the Placement Agent Agreement which
is solely between the Placement Agent and the Company). In the event of any inconsistencies between the description herein and
the terms of the Placement Agency Agreement, the terms set forth in the Placement Agency Agreement shall be controlling.

 
 
 
 
 
 
 
 
4.    Representations and Warranties of the Company. The Company hereby represents and warrants to each Subscriber, as

of the date hereof and on each applicable Closing Date (unless otherwise specified), the following:

a. Organization and Qualification. The Company is a corporation duly organized and validly existing under the laws of the State of Israel, has
all requisite corporate power and authority to carry on its business as presently conducted and as proposed to be conducted, and is qualified
and in good standing as a foreign corporation in each jurisdiction in which the nature of the business conducted by the Company or the
property owned or leased by the Company requires such qualification, except to the extent that the failure to be so qualified or be in good
standing  would  not  have  a  Material  Adverse  Effect  (as  defined  below).  The  Company  has  no  subsidiaries  other  than  Entera  Bio  Inc.,  a
Delaware corporation.

b. Authorization, Enforcement, Compliance with Other Instruments. (i) The Company has the requisite corporate power and authority to enter
into and perform its obligations under this Agreement, the Registration Rights Agreement, the Warrants, the Escrow Agreement and each of
the other agreements and documents that are exhibits hereto or thereto or are contemplated hereby or thereby or necessary or desirable to
effect  the  transactions  contemplated  hereby  or  thereby  (the  “Transaction  Documents”)  and  to  issue  the  Securities,  the  Ordinary  Shares
issuable upon exercise of the Warrants  (the “Warrant Shares”), and the securities issuable to the Placement Agent in accordance with the
terms hereof and thereof, (ii) the execution and delivery by the Company of each of the Transaction Documents and the consummation by it
of the transactions contemplated hereby and thereby, including, without limitation, the issuance of the Securities, the Warrant Shares and
the  securities  issuable  to  the  Placement  Agent,  have  been,  or  will  be  at  the  time  of  execution  of  such  Transaction  Document,  duly
authorized by the Company’s board of directors (the “Board”), and no further consent or authorization is, or will be at the time of execution
of such Transaction Document, required by the Company, its Board of Directors or its shareholders, provided however that with respect to
any subscription and/or Closing to made under this Agreement by a Subscriber which is qualified as a controlling shareholder or controlling
shareholders  of  the  Company  (in  accordance  with  the  terms  of  the  Israeli  Companies  Law  5759-1999  and  the  applicable  rules  and
regulations thereunder (the “Companies Law”)) with an interest respect to the transactions contemplated by this Agreement, will also have
to be approved by the audit committee of the Company and the Company’s shareholders in accordance with the Companies Law, (iii) each
of the Transaction Documents will be duly executed and delivered by the Company, (iv) the Transaction Documents when executed and
delivered by the Company and each other party thereto will constitute the valid and binding obligations of the Company enforceable against
the Company in accordance with their terms, except as such enforceability may be limited by general principles of equity (regardless of
whether  such  enforceability  is  considered  a  proceeding  at  law  or  in  equity),  or  applicable  bankruptcy,  insolvency,  reorganization,
moratorium,  liquidation  or  similar  laws  relating  to,  or  affecting  generally,  the  enforcement  of  creditors’  rights  and  remedies  now  or
hereafter in effect, including the effect of statutory and other laws regarding fraudulent conveyances and preferential transfers, and except
that  no  representation  is  made  herein  regarding  the  enforceability  of  the  Company’s    obligations  to  provide  indemnification  and
contribution remedies under applicable securities laws.

The Transaction Documents have been prepared in conformity with all applicable laws and in compliance with Regulation D and/or Section
4(a)(2) of the Securities Act and the requirements of all other rules and regulations of the Securities and Exchange Commission related to
offerings of the type contemplated by the Offering and the applicable securities laws and the rules and regulations of those jurisdictions
wherein the Securities are to be offered and sold. Assuming the accuracy of the representations and warranties of the Subscribers contained
in Section 5(a) through 5(c) hereof, the Securities will be offered and sold pursuant to the registration exemption provided by Regulation D
and/or Section 4(a)(2) of the Securities Act and the requirements of any applicable state securities laws. To the knowledge of the Company,
the Transaction Documents do not include any untrue statement of a material fact or omit to state any material fact required to be stated
therein or necessary to make the statements therein, in light of the circumstances under which they were made, not misleading.

To the extent the Offering is conducted on a Regulation D basis (i) none of Company, nor to the knowledge of the Company, any of its
directors,  executive  officers,  other  officers  of  the  Company  participating  in  the  Offering,  any  beneficial  owner  of  20%  or  more  of  the
Company’s outstanding voting equity securities, calculated on the basis of voting power, nor any promoter (as that term is defined in Rule
405 under the Securities Act) connected with the Company in any capacity at the time of sale (each an “Issuer Covered Person”)  is subject
to  any  “Bad Actor” disqualifications  described  in  Rule  506  (d)(1)(i)-(viii)  under  the  Securities  Act  (a  “Disqualification Event”),  (ii)  the
Company has exercised reasonable care to determine whether any Issuer Covered person is subject to a Disqualification Event and (iii) the
Company has complied, to the extent applicable, with its disclosure obligations under Rule 506(e).

c.

Capitalization.  The  authorized  capital  stock  of  the  Company  consists  of  140,010,000  Ordinary  Shares.  As  of  the  commencement  of  the
initial Closing of the Offering, the Company has such number of Ordinary Shares issued and outstanding as set forth under “Pro Forma
Capitalization” in Schedule 4c.  All  of  the  outstanding  Ordinary  Shares  have  been  duly  authorized,  validly  issued  and  are  fully  paid  and
nonassessable.  Immediately  after  giving  effect  to  the  closing  of  the  Minimum  Offering  or  the  Maximum  Offering,  the  pro  forma
outstanding capitalization of the Company will be as set forth under “Pro Forma Capitalization” in Schedule 4c. On  or  prior  to  the  date
hereof  and  on  or  prior  to  the  applicable  Closing  Date,  (i)  except  as  set  forth  in  Schedule  4c,  no  Ordinary  Shares  will  be  subject  to
preemptive rights or any other similar rights or any liens or encumbrances suffered or permitted by the Company; (ii) except as set forth in
Schedule 4c, there will be no outstanding options, warrants, scrip, rights to subscribe to, calls or commitments of any character whatsoever
relating  to,  or  securities  or  rights  convertible  into,  any  Ordinary  Shares,  or  contracts,  commitments,  understandings  or  arrangements  by
which the Company is or may become bound to issue additional Ordinary Shares or to pay any dividend or make any distribution in respect
thereto; (iii) there will be no outstanding convertible debt securities of the Company other than the indebtedness as set forth in Schedule 4c;
(iv)  except  as  set  forth  in  Schedule  4c,  other  than  pursuant  to  the  Registration  Rights  Agreement,  there  will  be  no  agreements  or
arrangements under which the Company is obligated to register the sale of any of its securities under the Securities Act; (v) except as set
forth in Schedule 4c, there will be no securities or instruments of the Company containing anti-dilution or similar provisions, including the
right to adjust the exercise, exchange or reset price under such securities; and (vi) except as set forth in Schedule 4c, no co-sale right, right
of first refusal or other similar right will exist with respect to the Securities (or will exist with respect to the Warrant Shares) or the issuance
and sale thereof.

 
   
 
 
 
 
d.

Issuance of Securities. Prior to the initial Closing, the Securities, the Warrant Shares and the securities to be issued to the Placement Agent
will have been duly authorized and, upon issuance in accordance with the terms hereof (including full payment), shall be duly issued, fully
paid and nonassessable, and shall be free from all liens and charges with respect to the issuance thereof.

e. No  Conflicts.  None  of  the  execution  and  delivery  of  or  performance  by  the  Company  under  each  Transaction  Document  or  the
consummation of the transactions contemplated by the Transaction Documents (including the issuance and sale of the Securities, the Broker
Warrants and Warrant Shares) conflicts with or violates, or causes a default under (with our without the passage of time or the giving of
notice), or will result in the creation or imposition of, any lien, charge or other encumbrance upon any of material assets of the Company
under any material agreement, evidence of indebtedness, joint venture, commitment or other material instrument to which the Company is a
party or by which the Company or its assets may be bound, any statute, rule, law or governmental regulation applicable to the Company, or
any  term  of  the  Company’s  Articles  of  Association  as  in  effect  on  the  date  hereof  or  any  Closing  Date  for  the  Offering,  or  any  license,
permit, judgment, decree, order, statute, rule or regulation applicable to the Company or any of its assets, except in the case of a conflict,
violation, lien, charge or other encumbrance (except as reflected in the Company’s Articles of Association or the Transaction Documents)
which  would  not,  or  could  not  reasonably  be  expected  to,  have  a  material  adverse  effect  on  the  assets,  liabilities,  business,  condition
(financial or otherwise) or results of operations of the Company or its ability to perform its obligations under this Agreement and the other
Transaction Documents (a “Material Adverse Effect”). Except as described herein and for the filing of reports and undertakings with the
Israeli National Technological Innovation Authority, formerly known as the Office of Chief Scientist, the notice to the Israeli Registrar of
Companies as may be required by law, if any, and notices to NASDAQ as required by NASDAQ rules, no consent, approval, authorization
or  other  order  of,  or  registration,  qualification  or  filing  with,  any  regulatory  body,  administrative  agency,  or  other  governmental  body  is
required for the execution and delivery of the Transaction Documents and the valid issuance or sale of the Securities, the Warrant Shares,
and the securities to be issued to the Placement Agent other than such as have been  made  or  obtained  and  that  remain  in  full  force  and
effect, and except for the filing of a Form D, to the extent applicable, or any filings required to be made under the Securities Act (including
Forms  6-K)  or  state  securities  laws  or  foreign  laws,  as  applicable,  which  shall  be  filed  by  the  Company  or  any  consents,  approvals,
authorizations, orders, registrations, qualifications or filings the failure to make or obtain would, or could reasonably be expected to, have a
Material Adverse Effect. Except those which could not reasonably be expected to have a Material Adverse Effect, the Company is not in
violation of any term of or in default under its Articles of Association.  Except those which could not reasonably be expected to have a
Material Adverse Effect, or as otherwise set forth in Schedule 4c, the Company is not in violation of any term of or in default under any
material  contract,  agreement,  mortgage,  indebtedness,  indenture,  instrument,  judgment,  decree  or  order  or  any  statute,  rule  or  regulation
applicable to the Company. The business of the Company is not being conducted in violation of any material law, ordinance, or regulation
of any governmental entity, except for any violation which could not reasonably be expected, individually or in the aggregate, to have a
Material Adverse Effect.

f.

Financial  Statements;  SEC  Reports.  The  Company’s  financial  statements  for  the  year  ended  December  31,  2018,  as  filed  with  the
Company’s Annual Report on Form 20-F for the fiscal year ended December 31, 2018, and the quarter ended September 30, 2019, as filed
with the Securities and Exchange Commission ( the “SEC”) on November 21, 2019, as Exhibit 99.1 to the Company’s Form 6-K, together
with  related  notes,  if  any,  present  fairly,  in  all  material  respects,  the  financial  position  of  the  Company  as  of  the  dates  specified  and  the
results of operations for the periods covered thereby as of such dates (the “Financial Statements”). Such Financial Statements and related
notes  were  prepared  in  accordance  with  International  Accounting  Standards  Board  accounting  principles  as  issued  by  the  International
Financial  Reporting  Standards  (“IFRS”)  and  applied  on  a  consistent  basis  throughout  the  periods  indicated.  During  the  period  of
engagement of the Company’s accountants, there have been no disagreements with the accounting firm and the Company on any matters of
accounting principles or practices, financial statement disclosure or auditing scope or procedures. The Company has made and kept books
and records and accounts which are in reasonable detail and which fairly and accurately reflect the activities of the Company in all material
respects, subject only to year-end adjustments. Except as set forth in such Financial Statements or otherwise disclosed in Schedule 4f, the
Company has no knowledge of any unpaid material single liability of any kind, whether accrued, absolute or contingent, or otherwise, in
any event above an amount of $100,000 for each such single liability, but excluding any liability incurred in the ordinary course of business
or any liability that is not required to be reflected in the Financial Statements according to IFRS.

The  Company  has  filed  all  reports,  schedules,  forms,  statements  and  other  documents  required  to  be  filed  by  the  Company  under  the
Securities Act and the Exchange Act, including pursuant to Section 13(a) or 15(d) thereof for the two years preceding the date hereof (the
foregoing materials, including the exhibits thereto and documents incorporated by reference therein, being collectively referred to herein as
the “SEC Reports”). As of their respective dates, the SEC Reports complied in all material respects with the requirements of the Securities
Act and Exchange Act, as applicable, and none of the SEC Reports, when filed, contained any untrue statement of a material fact or omitted
to state a material fact required to be stated therein or necessary in order to make the statements therein, in light of the circumstances they
were made, not misleading.

 
 
 
 
 
 
g. Absence of Litigation. Except as set forth in Schedule 4g or as described in the Company’s Form 20-F for fiscal year ended December 31,
2018,  to  the  knowledge  of  the  Company,  there  are  no  actions,  suits,  claims,  hearings,  proceedings,  inquiries  or  investigations  pending
before  or  by  any  court,  public  board,  governmental  or  administrative  agency,  arbitrator,  self-regulatory  organization  or  body  or,  to  the
knowledge of the Company, threatened, against the Company, or involving its assets or any of its officers or directors (in their capacity as
such) which, if determined adversely to the Company or such officer or director, could reasonably be expected to have a Material Adverse
Effect  or  adversely  affect  the  transactions  contemplated  by  this  Agreement  and  the  other  Transaction  Documents  or  the  enforceability
thereof.  The  Company  is  not  subject  to  any  injunction,  judgment,  decree  or  order  of  any  court,  regulatory  body,  arbitration  panel,
administrative agency or other governmental body.

h. Acknowledgment Regarding Subscriber’s Purchase of the Securities. The Company acknowledges that each Subscriber is not acting as a
financial advisor or fiduciary of the Company (or in any similar capacity) with respect to the Transaction Documents and the transactions
contemplated hereby and thereby and any advice given by such Subscriber or any of their respective representatives or agents in connection
with the Transaction Documents and the transactions contemplated hereby and thereby is merely incidental to such Subscriber’s purchase of
the Securities (and the Warrant Shares, if applicable). The Company further represents to the Subscribers that the Company’s decision to
enter into the Transaction Documents has been based solely on the independent evaluation by the Company and its representatives.

i.

j.

k.

No General Solicitation. Neither the Company, nor any of its affiliates, nor, to the knowledge of the Company, any person acting on its or
their behalf, has engaged or will engage in any form of general solicitation or general advertising (within the meaning of Regulation D of
the Securities Act) in connection with the offer or sale of the Securities to be offered or sold in reliance on Regulation D of the Securities
Act.

No Integrated Offering. Neither the Company, nor any of its affiliates, nor, to the knowledge of the Company, any person acting on its or
their  behalf  has,  directly  or  indirectly,  made  any  offers  or  sales  of  any  security  or  solicited  any  offers  to  buy  any  security,  under
circumstances that would require registration of the Securities or Warrant Shares under the Securities Act or cause this offering of Securities
to be integrated with prior offerings by the Company for purposes of the Securities Act.

Employee Relations. The Company is not a party to any collective bargaining agreement, except for those provisions of general agreements
between any employers’ or employees’ union and organization which are applicable by extension order to all employees in Israel or to all
companies in the same industry of the Company in Israel. The Company believes that its relations with its employees are good. No current
executive officer or key employee of the Company has notified the Company that such officer or key employee, as applicable, intends to
leave the Company or otherwise terminate such officer’s or key employee’s employment with the Company. No executive officer  or  key
employee  of  the  Company,  to  the  knowledge  of  the  Company,  is  in  violation  of  any  material  term  of  any  employment  contract,
confidentiality, disclosure or proprietary information agreement, non-competition agreement, or any other contract or agreement with the
Company. The Company is in compliance with all Israeli laws and regulations involving labor, employment and employment practices and
benefits,  terms  and  conditions  of  employment  and  wages  and  hours,  except  where  the  failure  to  be  in  compliance  would  not,  either
individually or in the aggregate, reasonably be expected to result in a Material Adverse Effect.

 
 
 
 
 
 
 
 
 
 
l.

Intellectual  Property  Rights.  Except  as  described  in  Schedule  41,  or  as  described  in  the  Company’s  Form  20-F  for  fiscal  year  ended
December  31,  2018  or  where  it  would  not  reasonably  be  expected  to  result  in  a  Material  Adverse  Effect,  (i)  to  the  knowledge  of  the
Company, the Company has ownership, or licenses or legal rights to use all patents, copyrights, trade secrets, trademarks, trade names or
other proprietary rights (collectively, “Intellectual Property”) used in the business of the Company, (ii) the Company believes it has taken
all reasonable steps required in accordance with sound business practice and business judgment to establish and preserve its ownership of
all Intellectual Property owned by the Company and related to its products and technology, (iii) to the knowledge of the Company, there is
no infringement of the Intellectual Property owned by the Company by any third party, (iv) to the knowledge of the Company, the present
business, activities and products of the Company do not infringe any Intellectual Property of any other person, (v) there is no proceeding
charging  the  Company  with  infringement  of  any  Intellectual  Property  adversely  held  by  a  third  party  which  has  been  filed,  (vi)  no
proceedings  have  been  instituted  or  are  pending  or,  to  the  knowledge  of  the  Company,  threatened,  which  challenge  the  rights  of  the
Company  to  the  use  of  the  Intellectual  Property  owned  by  or  licensed  to  the  Company,  (vii)  the  Intellectual  Property  owned  by  the
Company,  and  to  the  knowledge  of  the  Company,  the  Intellectual  Property  licensed  to  the  Company,  has  not  been  adjudged  invalid  or
unenforceable,  in  whole  or  in  part  and  there  is  no  pending  or,  to  the  knowledge  of  the  Company,  threatened  proceeding  by  others
challenging the validity or scope of any such Intellectual Property, and the Company is unaware of any facts which are reasonably likely to
form a basis for any such claim, (viii) to the knowledge of the Company, the Company is not making unauthorized use of any confidential
information or trade secrets of any person, (ix) to the knowledge of the Company, the activities of any of the employees on behalf of the
Company do not violate any agreements between such employees and third parties relating to confidential information or trade secrets of
such third parties or that restrict any such employee’s engagement with the Company, (x) each employee or consultant of the Company that
is involved in the development of Intellectual Property for the Company is a party to a written contract with the Company that assigns to the
Company  all  rights  to  all  inventions,  improvements,  discoveries  and  information  relating  to  the  Company  and  (xi)  all  licenses  or  other
agreements under which (A) the Company has obtained rights to use Intellectual Property, or (B) the Company has granted rights to others
to use Intellectual Property owned by or licensed to the Company are in full force and effect, and there is no default (and there exists no
condition which, with the passage of time or otherwise, would constitute a default by the Company) by the Company with respect thereto.
Notwithstanding  the  foregoing,  it  is  hereby  clarified  that  the  Company  has  received  grants  from  the  Israeli  National  Technological
Innovation  Authority  (formerly  known  as  the  Office  of  Chief  Scientist),  and  accordingly  the  Company  is  subject  to  the  Israel’s
Encouragement of Research and Development Law, 1984 (the “R&D Law”) and the applicable rules and regulations as described in details
in the Company’s Form 20-F for fiscal year ended December 31, 2018.

m. Environmental Laws.

(i)

The  Company  has  complied  with  all  applicable  Environmental  Laws  (as  defined  below),  except  for  violations  of  Environmental
Laws that, individually or in the aggregate, have not had and would not reasonably be expected to have a Material Adverse Effect.
There is, to the knowledge of the Company, no pending or threatened civil or criminal litigation, written notice of violation, formal
administrative  proceeding,  or  investigation,  inquiry  or  information  request,  relating  to  any  Environmental  Law  involving  the
Company  or  any  subsidiary  of  the  Company,  except  for  litigation,  notices  of  violations,  formal  administrative  proceedings  or
investigations,  inquiries  or  information  requests  that,  individually  or  in  the  aggregate,  have  not  had  and  would  not  reasonably  be
expected  to  have  a  Material  Adverse  Effect.  For  purposes  of  this  Agreement,  “Environmental  Law”  means  any  national,  state,
provincial or local law, statute, rule or regulation or the common law relating to the environment or occupational health and safety,
including  without  limitation  any  statute,  regulation,  administrative  decision  or  order  pertaining  to  (i)  treatment,  storage,  disposal,
generation and transportation of industrial, toxic or hazardous materials or substances or solid or hazardous waste; (ii) air, water and
noise pollution; (iii) groundwater  and  soil  contamination;  (iv)  the  release  or  threatened  release  into  the  environment  of  industrial,
toxic  or  hazardous  materials  or  substances,  or  solid  or  hazardous  waste,  including  without  limitation  emissions,  discharges,
injections,  spills,  escapes  or  dumping  of  pollutants,  contaminants  or  chemicals;  (v)  the  protection  of  wild  life,  marine  life  and
wetlands,  including  without  limitation  all  endangered  and  threatened  species;  (vi)  storage  tanks,  vessels,  containers, abandoned or
discarded  barrels,  and  other  closed  receptacles;  (vii)  health  and  safety  of  employees  and  other  persons;  and  (viii)  manufacturing,
processing,  using,  distributing,  treating,  storing,  disposing,  transporting  or  handling  of  materials  regulated  under  any  law  as
pollutants, contaminants, toxic or hazardous materials or substances or oil or petroleum products or solid or hazardous waste.

(ii)

To  the  knowledge  of  the  Company  there  is  no  material  environmental  liability  with  respect  to  any  solid  or  hazardous  waste
transporter or treatment, storage or disposal facility that has been used by the Company or any subsidiary of the Company.

(iii) The Company has received all permits, licenses or other approvals required of it under applicable Environmental Laws to conduct its
businesses and is in compliance, in all material respects, with all terms and conditions of any such permit, license or approval.

 
  
 
 
 
 
 
 
 
n.

Permits; Regulatory Compliance. Except as disclosed in the Company’s Form 20-F for the fiscal year ended December 31, 2018 or except
as disclosed in Schedule 4n, the Company does not own any equity interest and has not made any loans or advances to or guarantees of
indebtedness to any person, corporation, partnership or other entity and is not a party to any joint venture, other than travel advances and
expenses made in the ordinary course of business. Except as disclosed in Schedule 4n  of  the  Disclosure  Schedule  or  as  disclosed  in  the
Company’s Form 20-F for the fiscal year ended December 31, 2018 and any 6-K filed thereafter, to the knowledge of the Company, the
conduct  of  business  by  the  Company  as  presently  and  proposed  to  be  conducted  is  not  subject  to  continuing  oversight,  supervision,
regulation  or  examination  by  any  governmental  official  or  body  of  the  United  States,  or  any  other  jurisdiction  wherein  the  Company
conducts  or  proposes  to  conduct  such  business,  except  (i)  for  the  applicable  laws,  rules  and  regulations  governing  the  drug  and  medical
industry,  including  the  Food  and  Drug  Administration  (the “FDA”  or  “USFDA”),  and  other  similar  laws,  rules  and  regulations  or  other
agencies, and governmental authorities around the world applicable to the Company or to its products, (ii) as described in the Subscription
Documents and except as such regulation is applicable to commercial enterprises generally, applicable to the industry of the Company or to
all companies in Israel or biomed companies in general. The Company has obtained all material licenses, permits and other governmental
authorizations necessary to conduct its business as presently conducted, except where the failure to do so would not be reasonably expected
to cause a Material Adverse Effect. The Company has not received any notice of any violation of, or noncompliance with, any material
federal,  state,  local  or  foreign  laws,  ordinances,  regulations  and  orders  (including,  without  limitation,  those  relating  to  environmental
protection,  occupational  safety  and  health,  securities  laws,  equal  employment  opportunity)  applicable  to  its  business,  the  violation  of,  or
noncompliance with, would have a Material Adverse Effect, and the Company knows of no facts or set of circumstances which could give
rise to such a notice.

o.

Title. The Company owns no real property. Except as set forth in Schedule 4o or in the Company’s Form 20-F for the fiscal year ended
December 31, 2018 and the Company’s Form 6-K, which included financial statements for the quarter ended September 30, 2019, as filed
with the SEC on November 21 ,2019, as Exhibit 99.1, together with related  notes, the Company has good and marketable title to all of its
personal property and assets free and clear of any material restriction, mortgage, deed of trust, pledge, lien, security interest or other charge,
claim or encumbrance which would have a Material Adverse Effect. With respect to properties and assets it leases, except as set forth in
Schedule 4o or in the Company’s Form 20-F for the fiscal year ended December 31, 2018, the Company is in material compliance with
such leases and holds a valid leasehold interest free of any liens, claims or encumbrances which would have a Material Adverse Effect.

p.

Shell Company Status. The Company is not and has never been a “shell company” as such term is defined in Section 405 of the Securities
Act.

q. No Material Adverse Breaches, etc. The Amended Articles of Association of the Company filed as Exhibit 3.2 to the Company’s Annual
Report on Form 20-F for the fiscal year ended December 31, 2018, as such articles were amended on the extraordinary general meeting of
shareholders of the Company on October 3, 2019, is a true, correct and complete copy of the Amended and Restated Articles of Association
of the Company, as in effect on the date hereof. Any subsequent amendments thereto prior to the initial or any subsequent Closings will be
promptly  provided  to  all  Subscribers.  The  Company  is  not  (i)  in  violation  of  its  Articles  of  Association;  (ii)  to  the  knowledge  of  the
Company, in default under any material contract, indenture, mortgage, note, loan agreement, security agreement, lease, alliance agreement,
joint venture agreement or other agreement, license, permit, consent, approval or instrument to which the Company is a party or by which it
is or may be bound or to which any of its assets may be subject, the default of which can be reasonably expected to have a Material Adverse
Effect; (iii) in violation of any statute, rule or regulation applicable to the Company, the violation of which would have a Material Adverse
Effect; or (iv) in violation of any judgment, decree or order of any court or governmental body having jurisdiction over the Company and
specifically naming the Company, which violation or violations individually or in the aggregate, could reasonably be expected to have a
Material Adverse Effect.

r.

s.

t.

Tax Status. The Company has made and filed, or filed appropriate extensions for, all applicable material federal, state and local income tax
returns and all other reports and declarations required by Israel and any other jurisdictions to which it is subject and (unless and only to the
extent that the Company has set aside on its books provisions reasonably adequate for the payment of all unpaid and unreported taxes) has
paid all material taxes and other governmental assessments and charges that are material in amount, shown or determined to be due on such
returns, reports and declarations, except those being contested in good faith and has set aside on its books, provisions reasonably adequate
for the payment of all taxes for periods subsequent to the periods to which such returns, reports or declarations apply. There are no unpaid
taxes in any material amount claimed to be due from the Company by the taxing authority of Israel or any other jurisdiction, and officers of
the Company know of no basis for any such claim.

Rights of First Refusal. Except as set forth herein or in Schedule 4s or in the Company’s Form 20-F for the fiscal year ended December 31,
2018, there are no outstanding rights of first refusal or participation rights with respect to the offering of Company securities.

Reliance.  The  Company  acknowledges  that  the  Subscribers  are  relying  on  the  representations  and  warranties  made  by  the  Company
hereunder and that such representations and warranties are a material inducement to the Subscriber purchasing the Securities. The Company
further acknowledges that without such representations and warranties of the Company made hereunder, the Subscribers would not enter
into this Agreement.

 
 
 
 
 
 
 
 
 
 
 
 
u.

v.

Brokers’ Fees. The Company does not have any liability or obligation to pay any fees or commissions to any broker, finder or agent with
respect to the transactions contemplated by this Agreement, except for the payment of fees to the Placement Agent, as specified in Section 3
above.

Insurance.  The  Company  has  insurance  policies  of  the  type  and  in  amounts  that  the  Company  reasonably  believes  are  adequate  for  its
business. There is no material claim pending under any such policy as to which coverage has been questioned, denied or disputed by the
underwriter of such policy.

w. Material  Changes.  Since  September  30,2019,  the  Company  has  operated  its  business  in  the  normal  course  and,  except  as  specifically
disclosed in Schedule 4w, (i) there have been no events, occurrences or developments that have had or would reasonably be expected to
have  a  Material  Adverse  Effect  with  respect  to  the  Company,  (ii)  the  Company  has  not  incurred  any  material  liabilities  (contingent  or
otherwise) other than (A) trade payables, accrued expenses and other liabilities incurred in the ordinary course of business consistent with
past practice and (B) liabilities not required to be reflected in the Financial Statements of the Company, (iii) the Company has not materially
altered its method of accounting or the manner in which it keeps its accounting books and records, (iv) the Company has not declared or
made any dividend or distribution of cash or other property to its shareholders or purchased, redeemed or made any agreements to purchase
or redeem any shares of its capital stock, (v) the Company has not issued any equity securities to any officer, director or affiliate, except
Ordinary Shares issued in the ordinary course pursuant to existing Company stock option or stock purchase plans or executive and director
corporate arrangements, and (vi) there has not been any change or amendment to, or any waiver of any material right under, any material
contract under which the Company, or any of its assets are bound or subject.

x.

Transactions With Affiliates, Shareholders and Employees. Except as set forth in Section 7.B of the Company’s Annual Report on Form 20-
F for the fiscal year ended December 31, 2018 and the Company’s Form 6-K, which included financial statements for the quarter ended
September  30,  2019,  as  filed  with  the  SEC  on  November  21  ,2019,  as  Exhibit  99.1  or  in  Schedule 4x, none of the officers, directors or
principal (10% or greater) shareholders of the Company, including affiliates of such parties, and, to the Company’s knowledge, none of the
employees  of  the  Company,  including  affiliates  of  such  employees,  is  a  party  to  any  transaction  with  the  Company  or  to  a  transaction
contemplated  by  the  Company  (other  than  for  services  as  employees,  officers  and  directors)  that  are  required  to  be  disclosed  by  the
Company pursuant to item 7 of Form 20-F promulgated under the Securities Act, if applicable, except as contemplated by the Transaction
Documents.

y. Off-Balance Sheet Arrangements. The Company has no off-balance sheet transactions or arrangements.

z.

Investment Company.  The  Company  is  not  required  to  be  registered  as,  and  is  not  an  affiliate  of,  and  as  the  result  of  the  transactions
contemplated by the Offering will not be required to register as, an “investment company” within the meaning of the Investment Company
Act of 1940, as amended.

aa. Foreign  Corrupt  Practices.  The  Company  is  not  (a)  a  person  that  is  the  subject  of  any  sanctions  administered  by  the  U.S.  Treasury
Department’s  Office  of  Foreign  Assets  Control  or  the  U.S.  Commerce  Department  (collectively,  “Sanctions”)  or,  to  the  best  of  the
Company’s knowledge, in violation of any regulations of such entities. Each of the Company, and to its knowledge, its respective officers,
directors, managers, or employees, is in compliance, in all material respects, with applicable: (a) anti-bribery laws, including but not limited
to,  the  U.S.  Foreign  Corrupt  Practices  Act  of  1977,  as  amended,  or  any  other  law,  rule  or  regulation  of  similar  purposes  and  scope
applicable to the Company, (b) anti-money laundering laws, including the Bank Secrecy Act, as amended by the USA PATRIOT Act of
2001 (signed into law October 26, 2001), or (c) Sanctions. Neither the Company nor, to its knowledge, any director, officer, employee or
other person acting on behalf of the Company has, in the course of its actions for, or on behalf of, the Company (i) used any corporate funds
for any unlawful contribution, gift, entertainment or other unlawful expenses relating to political activity; (ii) made any direct or indirect
unlawful  payment  to  any  foreign  or  domestic  government  official  or  employee  from  corporate  funds;  or  (iii)  made  any  unlawful  bribe,
rebate, payoff, influence payment, kickback or other unlawful payment to any foreign or domestic government official or employee of such
government official.

bb. Material Contracts. All of the Company’s contracts involving an amount in excess of $150,000 (the “Material Contracts”) have been filed
with the SEC except as described in Schedule 4bb. There are no Material Contracts that are not in written form. Neither the Company, nor
to the Company’s knowledge, as of the date of this Agreement has any other party to a Material Contract breached, violated or defaulted
under, or received notice that it has breached, violated or defaulted under, any of the terms or conditions of any Material Contract in such
manner  as  would  permit  any  other  party  to  cancel  or  terminate  any  such  Material  Contract,  or  would  permit  any  other  party  to  seek
damages that constitutes a Material Adverse Effect. As of the date of this Agreement, each Material Contract is valid, binding, enforceable
and  in  full  force  and  effect,  subject  to:  (i)  laws  of  general  application  relating  to  bankruptcy,  insolvency  and  the  relief  of  debtors;  and
(ii) rules of law governing specific performance, injunctive relief and other equitable remedies.

 
 
 
 
 
 
 
 
 
 
 
 
 
cc. Undisclosed  Liabilities.  As  of  the  date  of  this  Agreement,  the  Company  has  no  liabilities,  except  for:  (i)  liabilities  identified  in  the
Company  balance  sheet  included  with  Financial  Statements;  (ii)  normal  and  recurring  current  liabilities  that  have  been  incurred  by  the
Company since the date of such balance sheet in the ordinary course of business and that are not in excess of $150,000 in the aggregate;
(iii) liabilities for performance in the ordinary course of business of obligations of the Company under Company contracts, including the
reasonably expected performance of such Company contracts in accordance with their terms (which would not include, for example, any
instances of breach or indemnification); and (iv) liabilities described in Schedule 4cc.

dd. Registration Rights. Each Subscriber investing in this Offering shall be entitled to registration rights according to the terms and conditions
of the Registration Rights Agreement annexed hereto as Exhibit B. For the full terms of the registration rights, Subscribers should review
the Registration Rights Agreement. Pursuant to such Registration Rights Agreement, generally, within 7 months of the Final Closing, the
Company will file a registration statement on Form F-3 (or S-3, as applicable) (the “Registration Statement”) covering all of the Ordinary
Shares issued or issuable in connection with the Offering (including those issuable upon exercise of the Warrants and Broker Warrants) and
such other Company securities that the Company finds necessary in its sole discretion and will use its reasonable best efforts to have the
Registration Statement  declared  effective  as  soon  as  practicable  following  such  filing.  In  the  event  of  any  inconsistencies  between  this
section  4(dd)  and  the  terms  of  the  Registration  Rights  Agreement,  the  terms  set  forth  in  the  Registration  Rights  Agreement  shall  be
controlling.

ee. Reserved.

ff. No Other Representations or Warranties. Except for the representations and warranties of the Company contained in this Agreement, the
Company is not making and has not made, and no other person is making or has made on behalf of the Company, any express or implied
representation or warranty to prospective Subscribers in connection with this Agreement or the transactions contemplated hereby, and no
third party is authorized to make any such representations and warranties on behalf of the Company.

5.    Representations, Warranties and Agreements of the Subscriber. The Subscriber acknowledge that the offer and sale
of the Securities and the  Warrant  Shares  has  not  been  registered  under  the  Securities  Act  and  such  Securities  and  the  Warrant
Shares are being offered and sold pursuant to an exemption from registration contained in the Securities Act based, in part, upon
Subscriber’s  representations  contained  in  this  Agreement.  The  Subscriber  represents  and  warrants  to,  and  agrees  with,  the
Company the following:

a.

Investment Purpose. The Subscriber is, and will be, acquiring the Securities and Warrant Shares, for its own account for investment only
and not with a view towards, or for resale in connection with, the public sale or distribution thereof, except pursuant to sales registered or
exempted  under  the  Securities  Act;  provided,  however,  that  by  making  the  representations  herein,  such  Subscriber  reserves  the  right  to
dispose of the Securities and Warrant Shares, at any time in accordance with or pursuant to an effective registration statement covering such
Securities  and  Warrant  Shares,  or  an  available  exemption  under  the  Securities  Act.  The  Subscriber  agrees  not  to  sell,  hypothecate  or
otherwise transfer the Securities or Warrant Shares unless such Securities or Warrant Shares are registered under the federal and applicable
state securities laws or unless, in the opinion of counsel satisfactory to the Company, an exemption from such law is available.

b.

Residence of Subscriber. The Subscriber resides in the jurisdiction set forth on the Subscriber Omnibus Signature Page affixed hereto.

c. Accredited Investor Status. The Subscriber meets the requirements of at least one of the suitability standards for an “Accredited Investor” as
that term is defined in Rule 501(a) of Regulation D, for the reason set forth on the Investor Certification attached hereto as Annex B and the
Subscriber represents that the information set forth in the Questionnaire is accurate and complete in all material respects.

d. Accredited Investor Qualifications. A Subscriber (i) if a natural person, represents that such Subscriber has reached the age of 21 and has
full  power  and  authority  to  execute  and  deliver  this  Agreement  and  all  other  related  agreements  or  certificates  and  to  carry  out  the
provisions  hereof  and  thereof;  (ii)  if  a  corporation,  partnership,  or  limited  liability  company  or  partnership,  or  association,  joint  stock
company, trust, unincorporated organization or other entity, represents that such entity was not formed for the specific purpose of acquiring
the  Securities,  such  entity  is  duly  organized,  validly  existing  and  in  good  standing  under  the  laws  of  the  state  of  its  organization,  the
consummation of the transactions contemplated hereby is authorized by, and will not result in a violation of state law or its charter or other
organizational documents, such entity has full power and authority to execute and deliver this Agreement and all other related agreements
or  certificates  and  to  carry  out  the  provisions  hereof  and  thereof  and  to  purchase  and  hold  the  Securities  and  underlying  securities,  the
execution  and  delivery  of  this  Agreement  has  been  duly  authorized  by  all  necessary  action,  this  Agreement  has  been  duly  executed  and
delivered  on  behalf  of  such  entity  and  is  a  legal,  valid  and  binding  obligation  of  such  entity;  or  (iii)  if  executing  this  Agreement  in  a
representative or fiduciary capacity, represents that it has full power and authority to execute and deliver this Agreement in such capacity
and on behalf of the subscribing individual, ward, partnership, trust, estate, corporation, or limited liability company or partnership, or other
entity for whom such Subscriber is executing this Agreement, and such individual, partnership, ward, trust, estate, corporation, or limited
liability company or partnership, or other entity has full right and power to perform pursuant to this Agreement and make an investment in
the Company, and represents that this Agreement constitutes a legal, valid and binding obligation of such entity. The execution and delivery
of this Agreement will not violate or be in conflict with any order, judgment, injunction, agreement or controlling document to which the
Subscriber is a party or by which it is bound.

 
 
 
 
 
 
 
 
 
 
 
 
e.

f.

g.

h.

i.

j.

k.

l.

Subscriber Relationship With Brokers.  The  Subscriber’s  substantive  relationship  with  a  broker,  if  any,  for  the  transactions  contemplated
hereby,  or  a  subagent  thereof  (collectively,  “Brokers”),  through  which  a  Subscriber  may  be  subscribing  for  the  Securities  predates  such
Broker’s contact with the Subscriber regarding an investment in the Securities

Solicitation. The Subscriber is unaware of, is in no way relying on, and did not become aware of the offering of the Securities through or as
a result of, any form of general solicitation or general advertising including, without limitation, any article, notice, advertisement or other
communication  published  in  any  newspaper,  magazine  or  similar  media  or  broadcast  over  television  or  radio,  in  connection  with  the
offering  and  sale  of  the  Securities  and  is  not  subscribing  for  the  Securities  and  did  not  become  aware  of  the  offering  of  the  Securities
through or as a result of any seminar or meeting to which the Subscriber was invited by, or any solicitation of a subscription by, a person
not previously known to the Subscriber in connection with investments in securities generally.

Brokerage Fees. Except as otherwise provided herein, the Subscriber has taken no action that would give rise to any claim by any person for
brokerage commissions, finders’ fees or the like relating to this Agreement or the transaction contemplated hereby.

Subscriber’s Advisors. The Subscriber and the Subscriber’s attorney, accountant, representative and/or tax advisor, if any (collectively, the
“Advisors”), as the case may be, has such knowledge and experience in financial, tax, and business matters, and, in particular, investments
in securities, so as to enable it to utilize the information made available to it in connection with the Securities to evaluate the merits and
risks of an investment in the Securities and the Company and to make an informed investment decision with respect thereto.

Subscriber  Liquidity.  The  Subscriber  has  adequate  means  of  providing  for  the  Subscriber’s  current  financial  needs  and  foreseeable
contingencies  and  has  no  need  for  liquidity  of  its  investment  in  the  Securities  for  an  indefinite  period  of  time,  and  after  purchasing  the
Securities,  the  Subscriber  will  be  able  to  provide  for  any  foreseeable  current  needs  and  possible  personal  contingencies.  The  Subscriber
must bear and acknowledges the substantial economic risks of the investment in the Securities including the risk of illiquidity and the risk
of a complete loss of this investment.

High Risk Investment.  The  Subscriber  is  aware  that  an  investment  in  the  Securities  involves  a  number  of  very  significant  risks  and  has
carefully  researched  and  reviewed  and  understands  the  risks  of,  and  other  considerations  relating  to,  the  purchase  of  the  Securities,
including  those  set  forth  in  the  Company’s  Annual  Report  on  Form  20-F  for  the  year  ended  December  31,  2018  filed  with  the  SEC  on
March 28, 2019 and any 6-K filed thereafter.

Reliance on Exemptions. The Subscriber understands that the Securities are being offered and sold to it in reliance on specific exemptions
from  the  registration  requirements  of  United  States  federal  and  state  securities  laws  and/or  other  applicable  state  laws  to  the  extent
applicable to Non-PA Subscribers and that the Company is relying in part upon the truth and accuracy of, and the Subscriber’s compliance
with,  the  representations,  warranties,  agreements,  acknowledgments  and  understandings  of  the  Subscriber  set  forth  herein  in  order  to
determine the availability of such exemptions and the eligibility of the Subscriber to acquire the Securities.

Information. The Subscriber and its Advisors have been furnished with all documents and materials relating to the business, finances and
operations of the Company and information that the Subscriber requested and deemed material to making an informed investment decision
regarding the Subscriber’s purchase of the Securities and the underlying securities. The Subscriber and its Advisors have been afforded the
opportunity  to  review  such  documents  and  materials,  and  the  information  contained  therein.  The  Subscriber  and  its  Advisors  have  been
afforded the opportunity to ask questions of the Company and its management. The Subscriber understands that such discussions, as well as
any written information provided by the Company, were intended to describe the aspects of the Company’s business and prospects which
the Company believes to be material, but were not necessarily a thorough or exhaustive description, and except as expressly set forth in this
Agreement,  the  Company  makes  no  representation  or  warranty  with  respect  to  the  completeness  of  such  information  and  makes  no
representation  or  warranty  of  any  kind  with  respect  to  any  information  provided  by  any  entity  other  than  the  Company.  Some  of  such
information may include projections as to the future performance of the Company, which projections may not be realized, may be based on
assumptions which may not be correct and may be subject to numerous factors beyond the Company’s control. Additionally, the Subscriber
understands and represents that the Subscriber is purchasing the Securities notwithstanding the fact that the Company may disclose in the
future  certain  material  information  the  Subscriber  has  not  received,  including  the  financial  results  of  the  Company  for  its  current  fiscal
quarter. Neither such inquiries, nor any other due diligence investigations conducted by the Subscriber or its Advisors, shall modify, amend
or affect the Subscriber’s right to rely on the Company’s representations and warranties contained in Section 4 above. The Subscriber has
sought such accounting, legal and tax advice as it has considered necessary to make an informed investment decision with respect to its
acquisition of the Securities.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
m. No Other Representations or Information. In evaluating the suitability of an investment in the Securities, the Subscriber has not relied upon
any representation or information (oral or written) with respect to the Company, or otherwise, other than as stated in this Agreement, the
other Transaction Documents and the Securities. No other oral or written representations have been made, or oral or written information
furnished, to the Subscriber or its Advisors, if any, in connection with the offering of the Securities.

n. No Governmental Review. The Subscriber understands that no United States federal or state agency or any other United States or foreign
government  or  governmental  agency  has  passed  on  or  made  any  recommendation  or  endorsement  of  the  Securities,  or  the  fairness  or
suitability of the Securities, nor have such authorities passed upon or endorsed the merits of the offering of the Securities.

o.

Transfer  or  Resale.  The  Subscriber  understands  that:  (i)  the  Securities  and  the  Warrant  Shares  have  not  been  and  may  not  be  registered
under the Securities Act or any state securities or other foreign laws, and may not be offered for sale, sold, assigned or transferred unless
(A)  subsequently  registered  thereunder,  or  (B)  the  Subscriber  shall  have  delivered  to  the  Company  an  opinion  of  counsel,  in  a  form
reasonably  satisfactory  to  the  Company,  to  the  effect  that  such  securities  to  be  sold,  assigned  or  transferred  may  be  sold,  assigned  or
transferred  pursuant  to  an  exemption  from  such  registration  requirements;  (ii)  any  sale  of  such  securities  made  in  reliance  on  Rule  144
under the Securities Act (or a successor rule thereto) (“Rule 144”) may be made only in accordance with the terms of Rule 144 and further,
if Rule 144 is not applicable, any resale of such securities under circumstances in which the seller (or the person through whom the sale is
made)  may  be  deemed  to  be  an  underwriter  (as  that  term  is  defined  in  the  Securities  Act)  may  require  compliance  with  some  other
exemption  under  the  Securities  Act  or  the  rules  and  regulations  of  the  SEC  thereunder;  and  (iii)  except  as  otherwise  set  forth  in  this
Agreement, the Company is not, and no other person is, under any obligation to register such securities under the Securities Act or any state
securities  laws  or  to  comply  with  the  terms  and  conditions  of  any  exemption  thereunder.  The  Company  reserves  the  right  to  place  stop
transfer  instructions  against  the  certificates  for  the  Ordinary  Shares  and  Warrant  Shares  to  the  extent  specifically  set  forth  under  this
Agreement. There can be no assurance that there will be an active trading market or resale for the Ordinary Shares, or Warrant Shares, nor
can there be any assurance that the Ordinary Shares or Warrant Shares will be freely transferable at any time in the foreseeable future.

p.

Legends. The Subscriber understands that the certificates for the Ordinary Shares (to the extent Ordinary Shares, including those issuable
upon  exercise  of  Warrants  and  Broker  Warrants,  are  issued  in  certificated  form)  shall  bear  a  restrictive  legend  in  substantially  the  form
below (and a stop transfer order may be placed against transfer of such stock certificates). In addition, the Subscriber understand that the
Warrants shall include a legend substantially in the form of the first page of the Form of Warrant attached hereto as Exhibit A (and a stop
transfer order may be placed against transfer of such warrant certificates).

THIS SECURITY HAS NOT BEEN REGISTERED UNDER THE UNITED STATES SECURITIES ACT
OF  1933,  AS  AMENDED  (THE  “SECURITIES  ACT”),  AND  MAY  NOT  BE  OFFERED,  SOLD,
PLEDGED OR OTHERWISE TRANSFERRED EXCEPT IN ACCORDANCE WITH THE FOLLOWING
SENTENCE.  BY  ITS  ACQUISITION  HEREOF  OR  OF  A  BENEFICIAL  INTEREST  HEREIN,  THE
ACQUIRER:

(1)          REPRESENTS THAT IT AND ANY ACCOUNT FOR WHICH IT IS ACTING IS AN
ACCREDITED  INVESTOR  (WITHIN  THE  MEANING  OF  RULE  501(a)  UNDER  THE
SECURITIES ACT) AND THAT IT EXERCISES SOLE INVESTMENT DISCRETION WITH
RESPECT TO EACH SUCH ACCOUNT, AND
(2)          AGREES FOR THE BENEFIT OF ENTERA BIO LTD. (THE “COMPANY”) THAT IT
WILL  NOT  OFFER,  SELL,  PLEDGE  OR  OTHERWISE  TRANSFER  THIS  SECURITY  OR
ANY BENEFICIAL INTEREST HEREIN, EXCEPT:
(A)          TO THE COMPANY OR ANY SUBSIDIARY THEREOF, OR
(B)                    PURSUANT  TO  A  REGISTRATION  STATEMENT  THAT  HAS  BECOME
EFFECTIVE UNDER THE SECURITIES ACT, OR
(C)          TO AN ACCREDITED INVESTOR IN COMPLIANCE WITH SECTION 4(a)(7) OF
THE SECURITIES ACT, OR
(D)          PURSUANT TO AN EXEMPTION FROM REGISTRATION PROVIDED BY RULE
144  UNDER  THE  SECURITIES  ACT  OR  ANY  OTHER  AVAILABLE  EXEMPTION  FROM
THE REGISTRATION REQUIREMENTS OF THE SECURITIES ACT.

 
 
 
 
 
 
 
 
PRIOR  TO  THE  REGISTRATION  OF  ANY  TRANSFER  IN  ACCORDANCE  WITH  CLAUSE  (2)
ABOVE,  THE  COMPANY  AND  THE  COMPANY’S  TRANSFER  AGENT  RESERVE  THE  RIGHT  TO
REQUIRE  THE  DELIVERY  OF  SUCH  LEGAL  OPINIONS,  CERTIFICATIONS  OR  OTHER
EVIDENCE  AS  MAY  REASONABLY  BE  REQUIRED  IN  ORDER  TO  DETERMINE  THAT  THE
PROPOSED  TRANSFER  IS  BEING  MADE  IN  COMPLIANCE  WITH  THE  SECURITIES  ACT  AND
APPLICABLE  STATE  SECURITIES  LAWS.  NO  REPRESENTATION  IS  MADE  AS  TO  THE
AVAILABILITY  OF  ANY  EXEMPTION  FROM  THE  REGISTRATION  REQUIREMENTS  OF  THE
SECURITIES ACT.

SECURITIES EVIDENCED HEREBY AND ORDINARY SHARES OF THE COMPANY ISSUED UPON
EXERCISE OF SUCH SECURITIES SHALL BE ENTITLED TO REGISTRATION RIGHTS UNDER A
REGISTRATION RIGHTS AGREEMENT TO BE EXECUTED BY THE COMPANY.

The  Company  shall  use  its  commercially  reasonable  efforts  to  cause  its  transfer  agent  to  remove  the  legend  set
forth above from the Ordinary Shares and Warrant Shares subject to the Securities Act and the applicable law and,
within three (3) Business days, shall issue a certificate without such legend to the holder of such Ordinary Shares
or  Warrant  Shares  upon  which  it  is  stamped,  if,  unless  otherwise  required  by  state  securities  laws,  (i)  the
Subscriber or its broker make the necessary representations and warranties to the transfer agent for the Ordinary
Shares  that  it  has  complied  with  the  prospectus  delivery  requirements  in  connection  with  a  sale  transaction,
provided the Ordinary Shares and Warrant Shares, as applicable, are registered under the Securities Act, or (ii) in
connection  with  an  actual  sale  transaction,  after  such  holder  provides  the  Company  with  an  opinion  of  counsel
satisfactory  to  the  Company,  which  opinion  shall  be  in  form,  substance  and  scope  customary  for  opinions  of
counsel in comparable transactions, to the effect that a public sale, assignment or transfer of the Ordinary Shares
and Warrant Shares, as applicable, may be made without registration under the Securities Act.

Notwithstanding  the  foregoing,  in  lieu  of  issuing  the  Ordinary  Shares  in  certificated  form,  the  Company  may
provide Subscribers with book entry evidence of the Ordinary Shares. Any Ordinary Shares issued in such manner
would carry the same rights and limitations as those issued in certificated form.

q. Authorization, Enforcement. The Subscriber has the requisite power and authority to enter into and perform under this Agreement and the
other Transaction Documents, and to purchase the Securities and underlying securities being sold to it hereunder. The execution, delivery
and  performance  of  this  Agreement  and  the  Transaction  Documents  by  such  Subscriber  and  the  consummation  by  Subscriber  of  the
transactions contemplated hereby and thereby have been duly authorized by all necessary corporate or partnership action, and no further
consent  or  authorization  of  such  Subscriber  or  Subscriber’s  Board  of  Directors,  stockholders,  partners,  members,  as  the  case  may  be,  is
required. This Agreement and the other Transaction Documents (to the extent the Subscriber is party thereto) have been duly authorized,
executed  and  delivered  by  such  Subscriber  and  upon  execution  of  this  Agreement  and  the  Transaction  Documents  by  the  other  parties
hereto  and  thereto,  constitute,  or  shall  constitute  when  executed  and  delivered,  a  valid  and  binding  obligation  of  such  Subscriber
enforceable  against  such  Subscriber  in  accordance  with  the  terms  hereof  and  thereof,  except  as  such  enforceability  may  be  limited  by
general principles of equity or applicable bankruptcy, insolvency, reorganization, moratorium, liquidation and other similar laws relating to,
or affecting generally, the enforcement of applicable creditors’ rights and remedies.

r.

s.

No Conflicts. The execution, delivery and performance of this Agreement and the other Transaction Documents and the consummation by
the  Subscriber  of  the  transactions  contemplated  hereby  and  thereby  or  relating  hereto  do  not  and  will  not  (i)  if  the  Subscriber  is  not  an
individual, result in a violation of the Subscriber’s charter documents or bylaws or other organizational documents or (ii) conflict with, or
constitute a default (or an event which with notice or lapse of time or both would become a default) under, or give to others any rights of
termination, amendment, acceleration or cancellation of any agreement, indenture or instrument or obligation to which the Subscriber is a
party or by which its properties or assets are bound, or result in a violation of any law, rule, or regulation, or any order, judgment or decree
of  any  court  or  governmental  agency  applicable  to  the  Subscriber  or  its  properties  (except  for  such  conflicts,  defaults  and  violations  as
would not, individually or in the aggregate, have a material adverse effect on the Subscriber). The Subscriber is not required to obtain any
consent,  authorization  or  order  of,  or  make  any  filing  or  registration  with,  any  court  or  governmental  agency  in  order  for  it  to  execute,
deliver  or  perform  any  of  its  obligations  under  this  Agreement  and  the  other  Transaction  Documents  or  to  purchase  the  Securities  in
accordance with the terms hereof, provided that for purposes of the representation made in this sentence, the Subscriber is assuming and
relying upon the accuracy of the relevant representations and agreements of the Company herein.

Receipt of Documents. The Subscriber, its counsel and/or its Advisors have received and read in their entirety: (i) this Agreement and each
representation, warranty and covenant set forth herein; and (ii) all due diligence and other information necessary to verify the accuracy and
completeness  of  such  representations,  warranties  and  covenants;  the  Subscriber  has  received  answers  to  all  questions  the  Subscriber
submitted to the Company regarding an investment in the Company; and the Subscriber has relied on the information contained therein and
has not been furnished any other documents, literature, memorandum or prospectus.

 
 
 
 
 
 
 
 
t.

Trading Activities. The Subscriber’s trading activities with respect to the Ordinary Shares shall be in compliance with all applicable federal
and state securities laws, rules and regulations and the rules and regulations of the principal market on which the Ordinary Shares are listed
or traded. Except as set forth below, the Subscriber shall not, and shall cause its affiliates not to, engage in any short sale as defined in any
applicable SEC or Financial Industry Regulatory Authority (“FINRA”) rules or any hedging transactions with respect to the Common Stock
until  the  earlier  to  occur  of  (i)  the  first  anniversary  of  the  initial  Closing  Date  and  (ii)  the  Subscriber  no  longer  owns  Ordinary  Shares,
Warrants or Warrant Shares. Without limiting the foregoing, the Subscriber agrees not to engage in any naked short transactions in excess of
the amount of shares owned (or an offsetting long position) by the Subscriber.

u. No  Legal  Advice  from  the  Company.  The  Subscriber  acknowledges  that  it  had  the  opportunity  to  review  this  Agreement  and  the
transactions contemplated by this Agreement with its own legal counsel and investment and tax Advisors. The Subscriber is relying solely
on such Advisors and not on any statements or representations of the Company or any of its employees, representatives or agents for legal,
tax,  economic  and  related  considerations  or  investment  advice  with  respect  to  this  investment,  the  transactions  contemplated  by  this
Agreement or the securities laws of any jurisdiction.

v. No Group Participation. The Subscriber and its affiliates is not a member of any group, nor is the Subscriber acting in concert with any

other person, including any other Subscriber, with respect to its acquisition of the Securities and underlying securities.

w. Reliance.  Any  information  which  the  Subscriber  has  heretofore  furnished  or  is  furnishing  herewith  to  the  Company  or  any  Broker  is
complete  and  accurate  and  may  be  relied  upon  by  the  Company  and  any  Broker  in  determining  the  availability  of  an  exemption  from
registration under U.S. federal and state securities laws in connection with the offering of securities as described in this Agreement and the
related  summary  term  sheet  and  transmittal  letter,  if  any.  The  Subscriber  further  represents  and  warrants  that  it  will  notify  and  supply
corrective information to the Company immediately upon the occurrence of any change therein occurring prior to the Company’s issuance
of  the  Securities.  Within  five  (5)  days  after  receipt  of  a  request  from  the  Company  or  any  Broker,  the  Subscriber  will  provide  such
information  and  deliver  such  documents  as  may  reasonably  be  necessary  to  comply  with  any  and  all  laws  and  ordinances  to  which  the
Company or any Broker is subject.

x.

(For ERISA plan Subscribers only). The fiduciary of the ERISA plan represents that such fiduciary has been informed of and understands
the  Company’s  investment  objectives,  policies  and  strategies,  and  that  the  decision  to  invest  “plan  assets”  (as  such  term  is  defined  in
ERISA) in the Company is consistent with the provisions of ERISA that require diversification of plan assets and impose other fiduciary
responsibilities.  The  Subscriber  fiduciary  or  plan  (a)  is  responsible  for  the  decision  to  invest  in  the  Company;  (b)  is  independent  of  the
Company  or  any  of  its  affiliates;  (c)  is  qualified  to  make  such  investment  decision;  and  (d)  in  making  such  decision,  the  Subscriber
fiduciary or plan has not relied primarily on any advice or recommendation of the Company or any of its affiliates.

y. Anti-Money Laundering; OFAC.

[The  Subscriber  should  check  the  Office  of  Foreign  Assets  Control  (“OFAC”)  website  at  http://www.treas.gov/ofac  before  making  the
following representations.] The Subscriber represents that the amounts invested by it in the Company in the Securities were not and are not
directly or indirectly derived from activities that contravene U.S. federal or state or international laws and regulations, including anti-money
laundering  laws  and  regulations.  U.S.  federal  regulations  and  executive  orders  administered  by  OFAC  prohibit,  among  other  things,  the
engagement in transactions with, and the provision of services to, certain foreign countries, territories, entities and individuals. The lists of
OFAC prohibited countries, territories, persons and entities can be found on the OFAC website at http://www.treas.gov/ofac. In addition, the
programs administered by OFAC (the “OFAC Programs”) prohibit dealing with individuals1 or entities in certain countries regardless of
whether such individuals or entities appear on the OFAC lists.

1 These individuals include specially designated nationals, specially designated narcotics traffickers and other parties subject to
OFAC sanctions and embargo programs.

 
 
 
 
 
 
 
 
 
 
 
 
To the best of the Subscriber’s knowledge, none of: (1) the Subscriber; (2) any person controlling or controlled by
the  Subscriber;  (3)  if  the  Subscriber  is  a  privately-held  entity,  any  person  having  a  beneficial  interest  in  the
Subscriber;  or  (4)  any  person  for  whom  the  Subscriber  is  acting  as  agent  or  nominee  in  connection  with  this
investment  is  a  country,  territory,  individual  or  entity  named  on  an  OFAC  list,  or  a  person  or  entity  prohibited
under the OFAC Programs. Please be advised that the Company may not accept any amounts from a prospective
investor  if  such  prospective  investor  cannot  make  the  representation  set  forth  in  the  preceding  paragraph.  The
Subscriber  agrees  to  promptly  notify  the  Company  should  the  Subscriber  become  aware  of  any  change  in  the
information  set  forth  in  these  representations.  The  Subscriber  understands  and  acknowledges  that,  by  law,  the
Company may be obligated to “freeze the account” of the Subscriber, either by prohibiting additional subscriptions
from the Subscriber, declining any redemption requests and/or segregating the assets in the account in compliance
with  governmental  regulations,  and  a  Broker  may  also  be  required  to  report  such  action  and  to  disclose  the
Subscriber’s identity to OFAC. The Subscriber further acknowledges that the Company may, by written notice to
the  Subscriber,  suspend  the  redemption  rights,  if  any,  of  the  Subscriber  if  the  Company  reasonably  deems  it
necessary to do so to comply with anti-money laundering regulations applicable to the Company or any Broker or
any of the Company’s other service providers. These individuals include specially designated nationals, specially
designated narcotics traffickers and other parties subject to OFAC sanctions and embargo programs.

To the best of the Subscriber’s knowledge, none of: (1) the Subscriber; (2) any person controlling or controlled by
the  Subscriber;  (3)  if  the  Subscriber  is  a  privately-held  entity,  any  person  having  a  beneficial  interest  in  the
Subscriber;  or  (4)  any  person  for  whom  the  Subscriber  is  acting  as  agent  or  nominee  in  connection  with  this
investment is a senior foreign political figure2, or any immediate family3 member or close associate4 of a senior
foreign political figure, as such terms are defined in the footnotes below.

If the Subscriber is affiliated with a non-U.S. banking institution (a “Foreign Bank”), or if the Subscriber receives
deposits from, makes payments on behalf of, or handles other financial transactions related to a Foreign Bank, the
Subscriber  represents  and  warrants  to  the  Company  that:  (1)  the  Foreign  Bank  has  a  fixed  address,  other  than
solely an electronic address, in a country in which the Foreign Bank is authorized to conduct banking activities;
(2) the Foreign Bank maintains operating records related to its banking activities; (3) the Foreign Bank is subject
to inspection by the banking authority that licensed the Foreign Bank to conduct banking activities; and (4) the
Foreign Bank does not provide banking services to any other Foreign Bank that does not have a physical presence
in any country and that is not a regulated affiliate.

z.

Conflicts Waiver.  Each  PA  Subscriber  purchasing  through  GPN  is  aware  that  some  of  the  members  of  Intuitive  Venture  Partners,  LLC
(“Intuitive”) are registered representatives registered with GPN, and may receive a portion of the Cash Fee and/or Broker Warrants payable
to GPN, as described above. Each such PA Subscriber, for itself and on behalf of its affiliates, expressly waives any conflicts of interest or
potential conflicts of interest discussed in this paragraph and agrees that neither GPN nor its affiliates, officers, directors or members shall
have  any  liability  to  the  Subscriber  or  its  affiliates,  and  the  Subscriber  and  its  affiliates  shall  have  no  liability  to  GPN,  or  its  affiliates,
officers, directors or members, with respect to such conflicts of interest or potential conflicts of interest.

aa. Funds Availability. The Subscriber has, or will have at the applicable Closing, sufficient cash, available lines of credit or other sources of

immediately available funds pursuant to the Agreement, to enable it to make pursuant to the terms of this Agreement.

6.    Covenants.

(a) Best Efforts. Each party shall use its best efforts timely to satisfy each of the conditions to be satisfied by it as provided in Sections 7 and 8

of this Agreement.

(b) Form D and Blue Sky Laws. If the Company decides to rely on Regulation D for this offering, the Company will file a Form D, to the
extent applicable, with respect to the offer and sale of the Securities. The Company shall take such actions as the Company shall reasonably
determine is necessary to qualify the Securities and Warrant Shares, or obtain an exemption for the Securities and Warrant Shares for sale to
the Subscribers pursuant to this Agreement, under applicable US state blue sky laws.

2 A “senior foreign political figure” is defined as a senior official in the executive, legislative, administrative, military or judicial
branches of a foreign government (whether elected or not), a senior official of a major foreign political party, or a senior
executive of a foreign government-owned corporation. In addition, a “senior foreign political figure” includes any corporation,
business or other entity that has been formed by, or for the benefit of, a senior foreign political figure.
3 “Immediate family” of a senior foreign political figure typically includes the figure’s parents, siblings, spouse, children and in-
laws.
4 A “close associate” of a senior foreign political figure is a person who is widely and publicly known to maintain an unusually
close relationship with the senior foreign political figure, and includes a person who is in a position to conduct substantial
domestic and international financial transactions on behalf of the senior foreign political figure.

 
 
 
 
 
 
 
 
 
 
 
 
(c) Reporting Status; Rule 144. Through the date which is one-year after the final Closing Date, the Company shall, to the extent applicable,
maintain  the  registration  of  its  ordinary  shares  under  Section  12(b)  or  12(g)  of  the  Exchange  Act  and  file  in  a  timely  manner  (or,  with
respect to Form 6-K Reports, shall use its commercially reasonable efforts to file in a timely manner) all reports required to be filed with the
SEC thereunder,  and  the  Company  shall  not  terminate  its  status  as  an  issuer  required  to  file  reports  under  the  Exchange  Act  even  if  the
Exchange Act or the rules and regulations  thereunder would otherwise permit such termination. The Company further covenants that it will
take such actions which are in compliance with the applicable laws that any Subscriber may reasonably request to enable such Subscriber to
sell or transfer the Securities acquired in the Offering without registration under the Securities Act, including without limitation, pursuant to
Rule 144.

(d) Use  of  Proceeds.  The  Company  shall  use  the  net  proceeds  from  the  sale  of  the  Securities  (after  deducting  fees  and  expenses  (including
brokerage  fees,  legal  fees  and  expenses  and  fees  payable  to  the  Escrow  Agent))  for  (i)  completion  of  P2  Osteoporosis  trial  and  primary
readouts; (ii) filing of IND for osteoporosis program; (iii) research and development efforts to further develop additional compounds and
finalize Hypo formulations; and (iv) general and administrative expenses to, among other things, support the Company’s public listing and
registration statement, in each case, as such use of proceeds may be amended, at the discretion of the Company’s board of directors from
time to time.

(e) Survival.  Notwithstanding  anything  to  the  contrary  in  this  Agreement,  the  representations  and  warranties  of  the  Company  and  the
Subscriber contained in Sections 4 and 5 shall survive the final Closing for a period of one year. The covenants contained in Sections 6 and
15  shall  survive  for  the  maximum  period  permitted  by  law.  Each  Subscriber  shall  be  responsible  only  for  its  own  representations,
warranties, agreements and covenants hereunder.

(f) Listing  of  Ordinary  Shares.  Following  the  Offering,  the  Company  shall,  if  allowed  under  applicable  laws  or  NASDAQ  rules,  promptly
secure the listing of all Ordinary Shares (including those underlying the Warrants and Broker Warrants) on the NASDAQ National Market
or such other market then constituting the Company’s principal trading market.

7.    Conditions to Company’s Obligations at each Closing. The Company’s obligation to complete the sale and issuance of
the Securities and deliver the Securities at each Closing shall be subject to the following conditions to the extent not waived by
the Company:

a.

b.

c.

Receipt  of  Payment.  The  Company  shall  have  received  payment,  by  certified  or  other  bank  check  or  by  wire  transfer  of  immediately
available funds, in the full amount of the Purchase Price for the amount of Securities being purchased by such Subscriber at such Closing.

Representations and Warranties. The representations and warranties made by the Subscriber in Section 5 hereof shall be true and correct in
all material respects as of, and as if made on, the date of this Agreement and as of such Closing Date with the same force and effect as if
they  had  been  made  on  and  as  of  said  date  (except  in  each  case  to  the  extent  any  such  representation  and  warranty  is  qualified  by
materiality, in which case, such representation and warranty shall be true and correct in all respects as so qualified). The Subscriber shall
have performed in all material respects all obligations and covenants herein required to be performed by them on or prior to such Closing
Date.

Receipt  of  Executed  Documents.  Such  Subscriber  shall  have  executed  and  delivered  to  the  Company  the  Omnibus  Signature  Page,  the
Investor  Profile,  Anti-Money  Laundering  Form  and  Accredited  Investor  Certification.  In  addition,  the  Subscriber  is  furnishing  to  the
Company an executed IRS Form W-8BEN or W-9, if either is applicable, or the correct form as described in the instructions in the attached
herein as an exhibit (“Internal Revenue Service Forms”) and the instructions accompanying the applicable form.

d. Minimum Offering. The initial Closing shall be at least for the amount of Securities in the Minimum Offering at the Purchase Price.

e.

f.

Judgments.  No  judgment,  writ,  order,  injunction,  award  or  decree  of  or  by  any  court,  or  judge,  justice  or  magistrate,  including  any
bankruptcy court or judge, or any order of or by any governmental authority, shall have been issued, and no action or proceeding shall have
been instituted by any governmental authority, enjoining or preventing the consummation of the transactions contemplated hereby.

Foreign  Investors.  If  the  Subscriber  is  not  a  United  States  person  (as  defined  by  Section  7701(a)(30)  of  the  Internal  Revenue  Code),
Subscriber  hereby  represents  that  it  has  satisfied  itself  as  to  the  full  observance  of  the  laws  of  its  jurisdiction  in  connection  with  any
invitation to subscribe for the Securities or any use of this Agreement, including (i) the legal requirements within its jurisdiction for the
purchase of the Securities, (ii) any foreign exchange restrictions applicable to such purchase, (iii) any government or other consents that
may  need  to  be  obtained,  and  (iv)  the  income  tax  and  other  tax  consequences,  if  any,  that  may  be  relevant  to  the  purchase,  holding,
redemption,  sale  or  transfer  of  the  Securities.  Subscriber’s  subscription  and  payment  for  and  continued  beneficial  ownership  of  the
Securities will not violate any applicable securities or other laws of Subscriber’s jurisdiction.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
8.        Conditions  to  Subscribers’  Obligations  at  each  Closing.  Each  Subscriber’s  obligation  to  accept  delivery  of  the
Securities and to pay for the Securities at each Closing shall be subject to the following conditions to the extent not waived by the
Placement Agent on behalf of the Subscribers:

a.

Representations and Warranties. The representations and warranties made by the Company in Section 4 hereof shall be true and correct in
all material respects (except to the extent any such representation and warranty is qualified by materiality or reference to Material Adverse
Effect, in which case, such representation and warranty shall be true and correct in all respects as so qualified) as of, and as if made on, the
date of this Agreement and as of such Closing Date with the same force and effect as if they had been made on and as of said date, except to
the extent any such representation or warranty expressly speaks as of an earlier date, in which case such representation or warranty shall be
true and in all material respects correct as of such earlier date (except in each case to the extent any such representation and warranty is
qualified by materiality or reference to Material Adverse Effect, in which case, such representation and warranty shall be true and correct in
all respects as so qualified). The Company shall have performed in all material respects all obligations and covenants herein required to be
performed by it on or prior to the applicable Closing Date.

b.

Receipt  of  Executed  Transaction  Documents.  The  Company  shall  have  executed  and  delivered  to  the  Placement  Agent  the  Registration
Rights Agreement and the Escrow Agreement.

c. Minimum Offering. The initial Closing shall be at least for the amount of Securities in the Minimum Offering at the Purchase Price.

d.

e.

Judgments.  No  judgment,  writ,  order,  injunction,  award  or  decree  of  or  by  any  court,  or  judge,  justice  or  magistrate,  including  any
bankruptcy court or judge, or any order of or by any governmental authority, shall have been issued, and no action or proceeding shall have
been instituted by any governmental authority, enjoining or preventing the consummation of the transactions contemplated hereby.

Consents. The Company shall have obtained any and all consents, permits, approvals, registrations and waivers necessary or appropriate for
consummation  by  the  Company  of  the  purchase  and  sale  of  the  Securities  and  the  transactions  contemplated  hereby  or  under  the
Transaction Documents, all of which shall be in full force and effect.

f.

Reserved.

g. Officer’s Certificate. The Company shall have delivered to the Subscribers a certificate, executed on its behalf by an appropriate officer,
dated as of the applicable Closing Date, certifying as to the matters set forth in Sections 8 a.-e. above, certifying the resolutions adopted by
its Board of Directors approving the transactions contemplated by this Agreement, the other Transaction Documents and the issuance of the
Securities,  certifying  that  the  current  versions  of  its  Articles  of  Association,  and  certifying  as  to  the  signatures  and  authority  of  persons
signing this Agreement on behalf of the Company. The foregoing certificate shall only be required to be delivered on the First Closing Date,
unless any information contained in the certificate has changed.

9.     Indemnification. Subject to Section 6(e) above, the Subscriber agrees to indemnify and hold harmless the Company, the
Placement Agent and any other broker, agent or finder engaged by the Company for the Offering, and their respective directors,
officers, shareholders, members, partners, employees and agents (and any other persons with a functionally equivalent role of a
person holding such titles notwithstanding a lack of such title or any other title), each person who controls such persons (within
the meaning of Section 15 of the Securities Act and Section 20 of the Exchange Act), and the directors, officers, shareholders,
agents, members, partners or employees (and any other persons with a functionally equivalent role of a person holding such titles
notwithstanding a lack of such title or any other title) of such controlling person, from and against all losses, liabilities, claims,
damages,  out  of  pocket  costs,  fees  and  expenses  whatsoever  (including,  but  not  limited  to,  any  and  all  reasonable  expenses
incurred in investigating, preparing or defending against any litigation commenced or threatened) based upon or arising out of the
Subscriber’s  actual  or  alleged  false  acknowledgment,  representation  or  warranty,  or  misrepresentation  or  omission  to  state  a
material fact, or breach by the Subscriber of any covenant or agreement made by the Subscriber, contained herein or in any other
any  other  documents  delivered  by  the  Subscriber  to  the  Company  in  connection  with  the  transactions  contemplated  by  this
Agreement. In the absence of fraud, the liability of the Subscriber under this paragraph shall not exceed the aggregate Purchase
Price paid by the Subscriber for Securities hereunder.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Subject to Section 6(e) above, the Company agrees to indemnify and hold harmless the Subscriber, its directors, officers,
shareholders, members, partners, employees and agents (and any  other persons with  a  functionally  equivalent  role  of  a  person
holding  such  titles  notwithstanding  a  lack  of  such  title  or  any  other  title),  each  person  who  controls  such  persons  (within  the
meaning of Section 15 of the Securities Act and Section 20 of the Exchange Act), and the directors, officers, shareholders, agents,
members,  partners  or  employees  (and  any  other  persons  with  a  functionally  equivalent  role  of  a  person  holding  such  titles
notwithstanding a lack of such title or any other title) of such controlling person, from and against all losses, liabilities, claims,
damages,  costs,  fees  and  expenses  whatsoever  (including,  but  not  limited  to,  any  and  all  reasonable  expenses  incurred  in
investigating,  preparing  or  defending  against  any  litigation  commenced  or  threatened)  based  upon  or  arising  out  of  the
Company’s  actual  or  alleged  false  acknowledgment,  representation  or  warranty,  or  misrepresentation  or  omission  to  state  a
material fact, or breach by the Company of any covenant or agreement made by the Company, contained in this Agreement, the
Registration Rights Agreement, the Warrants or the Escrow Agreement or in any other Transaction Document. Notwithstanding
anything to the contrary in this Agreement, in the absence of fraud, (i) the liability of the Company under this Agreement shall
not exceed the aggregate Purchase Price paid by each Subscriber and actually received by the Company for Securities hereunder,
and (ii) The Company will have no liability with respect to the matters described in Section 9 until the total amount of all losses
with respect to such matters for all Subscribers in the aggregate exceeds $150,000, at which point the Company will be obligated
to indemnify for any losses from the first dollar.

10.  Revocability;  Binding  Effect.  The  subscription  hereunder  may  be  revoked  prior  to  the  initial  Closing,  provided  that
written notice of revocation is sent and is received by the Company or either of the Placement Agent at least two Business Days
prior  to  the  initial  Closing  on  such  subscription.  The  Subscriber  hereby  acknowledges  and  agrees  that  this  Agreement  shall
survive the death or disability of the Subscriber and shall be binding upon and inure to the benefit of the parties and their heirs,
executors, administrators, successors, legal representatives and permitted assigns. If the Subscriber is more than one person, the
obligations  of  the  Subscriber  hereunder  shall  be  joint  and  several  and  the  agreements,  representations,  warranties  and
acknowledgments  herein  shall  be  deemed  to  be  made  by  and  be  binding  upon  each  such  person  and  such  person’s  heirs,
executors, administrators, successors, legal representatives and permitted assigns.

11.  Immaterial Modifications to the Registration Rights Agreement. The Company may, at any time prior to the initial
Closing, amend the Registration Rights Agreement, if necessary to clarify any provision therein, without first providing notice or
obtaining  prior  consent  of  the  Subscriber.  This  right  shall  not  extend  to  material  modifications  to  the  Registration  Rights
Agreement.

12.  Third-Party Beneficiary. The  Placement  Agent  shall  be  an  express  third-party  beneficiary  of  the  representations  and
warranties included in this Agreement with respect to the Company and the PA Subscribers. This Agreement is intended for the
benefit  of  the  parties  hereto  and  their  respective  successors  and  permitted  assigns  and  is  not  for  the  benefit  of,  nor  may  any
provision hereof be enforced by, any other Person, except as otherwise set forth in this Section 12.

13.  Assignability. This Agreement and the rights, interests and obligations hereunder are not transferable or assignable by
the Subscriber, and the transfer or assignment of the Securities or the Warrant Shares shall be made only in accordance with the
terms and conditions of the Warrants (with respect to the Warrant) all applicable laws.

14.  Applicable Law. All questions concerning the construction, validity, enforcement and interpretation of this Agreement
shall be governed by the internal laws of the State of New York, without giving effect to any choice of law or conflict of law
provision or rule (whether of the State of New York or any other jurisdictions) that would cause the application of the laws of any
jurisdictions other than the State of New York.

15.  Arbitration. The parties agree to submit all controversies to arbitration in accordance with the provisions set forth below

and understand that:

a. Arbitration shall be final and binding on the parties.

b.

c.

d.

THE  PARTIES  ARE  WAIVING  THEIR  RIGHT  TO  SEEK  REMEDIES  IN  COURT,  AND  EACH  PARTY  HEREBY  IRREVOCABLY
WAIVES ANY RIGHT IT MAY HAVE, AND AGREES NOT TO REQUEST, A JURY TRIAL FOR THE ADJUDICATION OF ANY
DISPUTE  HEREUNDER  OR  IN  CONNECTION  WITH  OR  ARISING  OUT  OF  THIS  AGREEMENT  OR  ANY  TRANSACTION
CONTEMPLATED HEREBY.

Pre-arbitration discovery is generally more limited and different from court proceedings.

The arbitrator’s award is not required to include factual findings or legal reasoning and any party’s right to appeal or to seek modification of
rulings by arbitrators is strictly limited.

e.

The panel of arbitrators will typically include a minority of arbitrators who were or are affiliated with the securities industry.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
f.

All controversies which may arise between the parties concerning this Agreement shall be determined by arbitration pursuant to the rules
then pertaining to the Financial Industry Regulatory Authority in New York City, New York. Judgment on any award of any such arbitration
may be entered in the Supreme Court of the State of New York or in any other court having jurisdiction of the person or persons against
whom such award is rendered. Any notice of such arbitration or for the confirmation of any award in any arbitration shall be sufficient if
given in accordance with the provisions of this Agreement. The parties agree that the determination of the arbitrators shall be binding and
conclusive upon them. The prevailing party, as determined by such arbitrators, in a legal proceeding shall be entitled to collect any costs,
disbursements  and  reasonable  attorney’s  fees  from  the  other  party.  Prior  to  filing  an  arbitration,  the  parties  hereby  agree  that  they  will
attempt to resolve their differences first by submitting the matter for resolution to a mediator, acceptable to all parties, and whose expenses
will be borne equally by all parties. The mediation will be held in the County of New York, State of New York, on an expedited basis. If the
parties  cannot  successfully  resolve  their  differences  through  mediation,  within  sixty  (60)  days  from  the  receipt  of  written  notice  of  a
controversy  from  the  notifying  party,  the  matter  will  be  submitted  for  resolution  by  arbitration.  The  arbitration  shall  take  place  in  the
County of New York, State of New York, on an expedited basis.

16.    Exemption  from  Qualification.  The  purchase  of  Securities  under  this  Agreement  is  expressly  conditioned  upon  the
exemption from qualification of the offer and sale of the Securities from any applicable US federal securities laws (including any
rules or regulations) and foreign securities laws of any jurisdiction (including any rules and regulations). The Company shall not
be required to qualify this transaction under any applicable US federal securities laws (including any rules or regulations) and any
foreign  securities  laws  of  any  jurisdiction  (including  any  rules  and  regulations)  and,  should  qualification  be  necessary,  the
Company  shall  be  released  from  any  and  all  obligations  to  maintain  its  offer,  and  may  rescind  any  sale  contracted,  in  such
jurisdiction.

17.    Use  of  Pronouns.  All  pronouns  and  any  variations  thereof  used  herein  shall  be  deemed  to  refer  to  the  masculine,

feminine, neuter, singular or plural as the identity of the person or persons referred to may require.

18.  Confidentiality. The Subscriber acknowledges and agrees that any information or data the Subscriber has acquired from
or about the Company or may acquire in the future, not otherwise properly in the public domain, was received in confidence. The
Subscriber  agrees  not  to  divulge,  communicate  or  disclose,  except  as  may  be  required  by  law  or  for  the  performance  of  this
Agreement, or use to the detriment of the Company or for the benefit of any other person, or misuse in any way, any confidential
information  of  the  Company,  including  any  scientific,  technical,  trade  or  business  secrets  of  the  Company  and  any  scientific,
technical, trade or business materials that are treated by the Company as confidential or proprietary, including, but not limited to,
internal personnel and financial information of the Company or its affiliates, the manner and methods of conducting the business
of the Company or its affiliates and confidential information obtained by or given to the Company about or belonging to third
parties.

19.  Potential Conflicts. The Placement Agent, its sub-agents, legal counsels to the Placement Agent, and/or their respective

affiliates, principals, representatives or employees may now or hereafter own shares or other securities of the Company.

20.    Independent  Nature  of  Each  Subscriber’s  Obligations  and  Rights.  For  avoidance  of  doubt,  the  obligations  of  the
Subscribers under this Agreement  are  several  and  not  joint  with  the  obligations  of  any  other  Subscribers,  and  each  Subscriber
shall not be responsible in any way for the performance of the obligations of any other Subscriber under any other Subscription
Agreement. Nothing contained  herein  and  no  action  taken  by  the  Subscriber  shall  be  deemed  to  constitute  the  Subscriber  as  a
partnership, an association, a joint venture, or any other kind of entity, or create a presumption that the Subscribers are in any way
acting in concert or as a group with respect to such obligations or the transactions contemplated by this Agreement and any other
subscription agreements.

21.  Notices. All notice and other communications hereunder which are required or permitted under this Agreement will be in
writing  and  shall  be  deemed  effectively  given  to  a  party  by  (a)  the  date  of  transmission  if  sent  by  facsimile  or  e-mail  with
confirmation of transmission by the transmitting equipment if such notice or communication is delivered prior to 5:00 P.M., New
York City time, on a Business Day, or the next Business Day after the date of transmission, if such notice or communication is
delivered on a day that is not a business Day or later than 5:00 P.M., New York City time, on any Business Day; (b) seven (7)
days after deposit with the United States Post Office, by certified mail, return receipt requested, first-class mail, postage prepaid;
(c) on the date delivered, if delivered by hand or by messenger or overnight courier, addressee signature required (costs prepaid),
to the addresses below or at such other address and/or to such other persons as shall have been furnished by the parties:

If to the Company:

Entera Bio Ltd.
37 Walnut Street, Suite 300
Wellesley Hills, MA 02481
Attention: Adam Gridley, CEO
Email: adam@enterabio.com

 
 
 
 
 
 
 
 
 
 
 
With a copy to

(which shall not constitute notice)

If to GP Nurmenkari Inc.:

(which shall not constitute notice)

Herzog Fox & Neeman
4 Weizmann Street
Tel Aviv 6423904 Israel
Yair Geva, Adv. or Tomer Farkash, Adv.
Email: gevay@hfn.co.il; farkasht@hfn.co.il
Facsimile: +972 3 6966464; and

Davis Polk & Wardwell LLP
450 Lexington Avenue
New York, NY 10017
Attention: Gil Savir, Esq.
Email: gil.savir@davispolk.com

GP Nurmenkari Inc.
22 Elizabeth Street
SONO Square, Suite 1J
Norwalk, CT 06854
Attention:  Robert Fitzpatrick, CCO

Lucosky Brookman LLP
101 Wood Avenue South
Woodbridge, NJ 08830
Attention:  Scott Rapfogel, Esq.
Email: srapfogel@lucbro.com

22.  Omnibus Signature Page.  This  Agreement  is  intended  to  be  read  and  construed  in  conjunction  with  the  Registration
Rights  Agreement  and  the  Escrow  Agreement.  Accordingly,  pursuant  to  the  terms  and  conditions  of  this  Agreement,  the
Registration  Rights  Agreement  and  the  Escrow  Agreement,  it  is  hereby  agreed  that  the  execution  by  the  Subscriber  of  this
Agreement, in the place set forth on the applicable Omnibus Signature Page below, shall constitute agreement to be bound by the
terms and conditions hereof, and the terms and conditions of the Registration Rights Agreement and the Escrow Agreement, with
the same effect as if each of such separate but related agreement were separately signed.

23.  Public Disclosure. The Subscriber nor any officer, manager, director, member, partner, stockholder, employee, affiliate,
affiliated person or entity of the Subscriber shall make or issue any press releases or otherwise make any public statements or
make any disclosures to any third person or entity with respect to the transactions contemplated herein and will not make or issue
any press releases or otherwise make any public statements of any nature whatsoever with respect to the Company without the
Company’s express prior approval. The Company has the right to withhold such approval in its sole discretion. Notwithstanding
the foregoing, the Subscriber may disclose information with respect to the transaction contemplated herein to the extent that the
Subscriber  is  required  by  any  applicable  governmental  authority  to  do  so;  provided,  however,  that  in  such  event,  to  the  extent
permitted by applicable law, the Subscriber shall notify the Company five (5) business days in advance and shall cooperate with
the Company, solely at the Disclosing Party’s expense, in any attempt to contest or limit such required disclosure.

24.  Further Assurances.  Each  party  shall  do  and  perform,  or  cause  to  be  done  and  performed,  all  such  further  acts  and
things, and shall execute and deliver all such other agreements, certificates, instruments and documents, as the other party may
reasonably request in order to carry out the intent and accomplish the purposes of this Agreement and the consummation of the
transactions contemplated hereby.

25. Participation in Future Offerings.

a.

b.

Subject to the consumption of the Initial Closing, and subject to the terms and conditions of this Section 25 and applicable securities laws,
the Company agrees that each Subscriber will be entitled to purchase its pro-rata portion of the New Securities offered by the Company to
investors making a cash-investment in any private placement offering of the Company of more than $2,500,000 to be closed during a period
of  one  year  following  the  final  Closing  Date  of  this  Offering  (the  “Applicable  Period”).  The  rights  granted  under  this  Section  25  to
Subscribers are personal to the Subscribers and accordingly such rights cannot be transferred or assigned to any other party.

The  Company  shall  give  notice  (the  “Offer  Notice”)  to  each  Eligible  Subscriber,  stating  (i)  its  bona  fide  intention  to  offer  such  New
Securities, (ii) the number of such New Securities to be offered, and (iii) the price and terms, if any, upon which it proposes to offer such
New  Securities.  By  notification  to  the  Company  within  five  (5)  days  after  the  Offer  Notice  is  given  (the “Offer  Period”),  each  Eligible
Subscriber may elect to purchase or otherwise acquire, at the price and on the terms specified in the Offer Notice, up to that portion of such
New Securities which equals to the proportion that the Securities actually purchased by such Eligible Subscriber in this Offering bears to
the total Securities actually sold by the Company in this Offering.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
c. Notwithstanding any provision hereof to the contrary, in lieu of complying with the provisions of Section 25(b), the Company may elect to
give notice to the Eligible Subscriber within thirty (30) days after the issuance of New Securities. Such notice shall describe the type, price,
and terms of the New Securities. Each Eligible Subscriber shall have ten (10) days from the date notice is given according to this subsection
to elect to purchase up to the number of New Securities that would, if purchased by such Eligible Subscriber, would preserve such Eligible
Subscriber’s right to purchase its pro rata portion of the New Securities, calculated as set forth in Section 25(b).

d.

e.

f.

The covenants set forth in this Section 25 shall terminate and be of no further force or effect upon the earlier of (i) the end of the Applicable
Period,  (ii)  liquidation  of  the  Company  or  (iii)  the  closing  of  merger  or  consolidation  of  the  Company  in  which  the  Company  is  a
constituent  party  except  any  such  merger  or  consolidation  involving  the  Company  in  which  the  shares  of  capital  of  the  Company
outstanding  immediately  prior  to  such  merger  or  consolidation  continue  to  represent,  or  are  converted  into  or  exchanged  for  shares  of
capital that represent, immediately following such merger or consolidation, at least a majority, by voting power, of the capital stock of (1)
the surviving or resulting corporation; or (2) if the surviving or resulting corporation is a wholly owned subsidiary of another corporation
immediately following such merger or consolidation, the parent corporation of such surviving or resulting corporation.

If the offer to Eligible Subscribers under this Section 25 may, in the opinion of the Company’s counsel, constitute an offer to the public
under the applicable securities laws which is subject  to  prospectus  or  other  requirements,  then  such  offer  shall  be  limited  to  the  type  of
offerees the offering to which is exempted from such prospectus requirement, and no offering shall be made to any Eligible Subscriber until
such Eligible Subscriber shall have provided the Company during the Offer Period with the satisfactory evidence of its compliance with the
applicable requirements under the securities laws.

The Term “New Securities” shall mean the issuance and sale of the Company’s shares or equity securities or securities converted into equity
securities of the Company, and shall exclude for the avoidance of doubt, any of the following securities or issuances: (i) shares, options or
convertible  securities  of  the  Company  issued  or  granted  as  a  dividend,  bonus  shares,  stock  split,  split-up  or  other  similar  distribution  or
recapitalization, to all shareholders or equity holders of the Company on a pro-rata basis, (ii) shares, options or convertible securities of the
Company issued or granted to: (a) employees or directors of, or consultants or advisors to, the Company or any of its subsidiaries pursuant
(or any shares issued upon the exercise of such options) to the Company’s share option plans, or (b) finders, broker-dealers, underwriters,
agents or other similar entities assisting the Company with the sale or issuance of the equity securities of the Company, (iii) shares, options,
rights or convertible securities of the Company actually issued upon the exercise of options, warrants or shares of the Company issued upon
the conversion or exchange of convertible securities existing prior to the date of the Initial Closing, in each case provided such issuance is
pursuant  to  the  terms  of  such  options  or  convertible  securities,  (iv)  shares,  options  or  convertible  securities  of  the  Company  issued  as
acquisition  consideration  pursuant  to  the  acquisition  of  another  corporation  by  the  Company  by  merger,  purchase  of  substantially  all  or
majority  of  the  assets  or  other  reorganization  or  to  a  joint  venture  agreement  approved  by  the  Board,  (v)  shares,  options  or  convertible
securities of the Company issued in connection with sponsored research, collaboration, technology or patent license, development, OEM,
marketing, settlement of claims, or other similar agreements or strategic partnerships approved by the Board, (vi) Securities issued or sold
according to the terms of this Offering, or (vii) any issuance in which Eligible Subscribers purchasing 60% of the Securities purchased by
the Eligible Subscribers in this Offering have agreed in writing to exclude such issuance of new securities from the right of offer under this
Section 25.

26.   Miscellaneous.

a.

This  Agreement,  together  with  the  Registration  Rights  Agreement,  the  Securities,  the  Escrow  Agreement,  and  any  confidentiality
agreement  between  the  Subscriber  and  the  Company,  constitutes  the  entire  agreement  between  the  Subscriber  and  the  Company  with
respect to the Offering and supersedes all prior oral or written agreements and understandings, if any, relating to the subject matter hereof.
Any term of this Agreement may be amended and the observance of any term hereof may be waived (either prospectively or retroactively
and either generally or in a particular instance) only with the written consent of (i) the Company, (ii) holders of 60% of the Purchase Price
by the Subscribers actually investing in this Offering, and (iii)  the Placement Agent (the “Majority Subscribers”), provided however that (i)
no Subscriber shall be required to increase its respective Purchase Price or to make any additional representations or warranties without its
prior  written  consent,  and  (ii)  any  amendment  or  waiver  that  would  adversely  and  directly  affect  any  Subscribers  in  a  disproportionate
manner relative to other Subscribers shall not be effective against the Subscribers without the prior written consent of the Subscriber (it is
agreed that the mere fact that that each Subscriber has provided the Company with a different portion of the Purchase Price, shall not be
deemed by itself to adversely affect the rights of such Subscribers in the context of amendment or waiver).

 
 
 
 
 
           
 
 
 
 
 
 
 
 
 
 
 
b.

c.

This Agreement may be executed in one or more original or facsimile or by an e-mail which contains a portable document format (.pdf) file
of an executed signature page counterparts, each of which shall be deemed an original, but all of which shall together constitute one and the
same instrument and which shall be enforceable against the parties actually executing such counterparts. The exchange of copies of this
Agreement  and  of  signature  pages  by  facsimile  transmission  or  in  .pdf  format  shall  constitute  effective  execution  and  delivery  of  this
Agreement as to the parties and may be used in lieu of the original Agreement for all purposes. Signatures of the parties transmitted  by
facsimile or by e-mail of a document in pdf format shall be deemed to be their original signatures for all purposes.

Each provision of this Agreement shall be considered separable and, if for any reason any provision or provisions hereof are determined to
be invalid or contrary to applicable law, such invalidity or illegality shall not impair the operation of or affect the remaining portions of this
Agreement.

d.

Paragraph titles are for descriptive purposes only and shall not control or alter the meaning of this Agreement as set forth in the text.

e.

f.

The Subscriber understands and acknowledges that there may be multiple Closings for the Offering.

The Subscriber hereby agrees to furnish the Company such other information as the Company may request prior to the applicable Closing
or reasonably request following post the request Closing with respect to its subscription hereunder.

[SIGNATURE PAGE FOLLOWS]

 
 
 
 
 
 
 
 
 
 
 
IN WITNESS WHEREOF, the Company has duly executed this Subscription Agreement as of the ____ day of _______,

20__.

ENTERA BIO LTD

By:   

Name: Adam Gridley
Title:  Chief Executive Officer

 
 
 
 
 
 
 
 
 
 
 
 
  
How to subscribe for Securities in the private offering of
Entera Bio Ltd:

 1. Date and Fill in the dollar amount of Securities being purchased and complete and sign the Omnibus Signature Page.

 2.

Initial the Accredited Investor Certification in the appropriate place or places.

 3. Complete and sign the Investor Profile.

 4. Complete and sign the Anti-Money Laundering Information Form.

 5. Date and sign the Confidentiality Agreement.

 6. Fax or email all forms and then send all signed original documents to your registered representatives office:

GP Nurmenkari Inc.
Attn:  Aaron Segal
122 East 42nd Street, Suite 1616
New York, NY 10168
Facsimile Number:  212.661.8786
Telephone Number:  212.612.3219
E-mail address:  ams@intuitivevp.com

 7.

If you are paying the Purchase Price by check, a certified or other bank check for the exact dollar amount of the Purchase Price for the Securities
you are purchasing should be made payable to the order of “Delaware Trust Company, as Escrow Agent for Entera Bio Ltd, Acct. # *********”
and should be sent directly to Delaware Trust Company, 251 Little Falls Drive, Wilmington, DE  19808, Attn: Trust Administration.

Checks take up to 5 business days to clear. A check must be received by the Escrow Agent at least 6 business days before the closing date.

 8.

If you are paying the Purchase Price by wire transfer, you should send a wire transfer for the exact dollar amount of the Purchase Price for the
Notes you are purchasing according to the following instructions:

Bank:

ABA Routing #:
SWIFT CODE:
Account Name:
Account #:
Reference:

Thank you for your interest.

US Bank
5065 Wooster Road
Cincinnati, OH  45226
***********
***********
Delaware Trust Company
***********
************
[INSERT SUBSCRIBER’S NAME]”
_________________________

 
 
 
 
 
 
 
 
 
 
 
 
 
 
OMNIBUS SIGNATURE PAGE TO SUBSCRIPTION AGREEMENT, REGISTRATION
RIGHTS AGREEMENT AND ESCROW AGREEMENT

The undersigned, desiring to: (i) enter into the Subscription Agreement, dated as of ____________ ___,1 2019 (the “Subscription
Agreement”), between the undersigned, Entera Bio Ltd., an Israeli corporation (the “Company”), and the other parties thereto, in
or substantially in the form furnished to the undersigned (ii) purchase Securities of the Company as set forth in the Subscription
Agreement, (iii) enter into the Registration Rights Agreement (the “Registration Rights Agreement”), among the undersigned, the
Company and the other parties thereto, in or substantially in the form furnished to the undersigned, and (iv) enter into the Escrow
Agreement (the “Escrow Agreement”) among the undersigned, the Company, Entera Bio Ltd, GPN Nurmenkari Inc. and the other
parties thereto, in or substantially in the form furnished to the undersigned, hereby agrees to purchase such securities from the
Company  and  further  agrees  to  join  the  Private  Placement  Offering  Master  Agreement,  the  Registration  Rights  Agreement  (if
applicable to the Subscriber) and the Escrow Agreement as a party thereto, with all the rights and privileges appertaining thereto,
and to be bound in all respects by the terms and conditions thereof. The undersigned specifically acknowledges having read the
representations  section  in  the  Private  Placement  Offering  Master  Agreement  entitled  “Representations,  Warranties  and
Agreements of the Subscriber” and hereby represents that the statements contained therein are complete and accurate with respect
to the undersigned as a Subscriber.

IN WITNESS WHEREOF, the Subscriber hereby executes this Agreement, the Registration Rights Agreement and the Escrow
Agreement.

Dated: _________________________, 20_____

SUBSCRIBER (individual)

Signature

Print Name

                 $_______________
Total Purchase Price

SUBSCRIBER (entity)

Name of Entity

By:__________________________________________
   Signature

Signature (if Joint Tenants or Tenants in Common)

Print Name:          
Title:          

Address of Principal Residence:

Address of Executive Offices:

Social Security Number(s):

IRS Tax Identification Number:

Telephone Number:

Facsimile Number:

E-mail Address:

Telephone Number:

Facsimile Number:

E-mail Address:
Please also execute the incumbency certificate attached hereto as
Schedule 5

1 Will reflect the Closing Date. Not to be completed by Subscriber. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 4.26

Entera Bio Ltd.

SUBSCRIPTION AGREEMENT

This Subscription Agreement (this “Agreement”) has been executed by the subscriber set forth on the signature page hereof (the
“Subscriber”)  in  connection  with  the  private  placement  offering  (the  “Offering”)  by  Entera  Bio  Ltd.,  an  Israeli  company  (the
“Company”)  of  a  minimum  of  Seven  Million  Dollars  ($7,000,000)  (the  “Minimum  Offering”)  and  a  maximum  of  Fourteen
Million  Dollars  ($14,000,000)  (the  “Maximum  Offering”)  of  the  Company’s  ordinary  shares,  par  value  NIS  0.0000769  (the
“Ordinary  Shares”)  and  warrants  in  the  form  annexed  hereto  as  Exhibit  A  (the  “Warrants”),  to  purchase  additional  Ordinary
Shares in an amount up to 50% of the number of Ordinary Shares purchased directly at an exercise price equal to 125% of the
price at which the Ordinary Shares being purchased directly are sold in the Offering. The purchase price (the “Purchase Price”)
for each Ordinary Share will be equal to the thirty- day moving average market price for the Ordinary Shares determined as of the
date which is 3rd trading day prior to the date of the initial Closing (which was held on December 11, 2019). Subject to the terms
and conditions of this Agreement, the Securities may be sold by the Company in one  or  more  additional  closings  during  the 
Offering  Period.  The  Ordinary  Shares  and Warrants shall hereafter be referred to collectively as the “Securities.”

The minimum subscription for each Subscriber is $100,000 (the “Minimum Subscription Amount per Subscriber”). The Company
may, however, accept subscriptions for less than the Minimum Subscription Amount per Subscriber in its sole discretion.

The  Securities  being  subscribed  for  pursuant  to  this  Agreement  have  not  been  registered  under  the  Securities  Act  of  1933,  as
amended (the “Securities Act”) in an “offshore transaction” (as defined in Regulation S) in reliance on Regulation S under the
Securities Act.

The Subscriber acknowledges receipt of a copy of the Registration Rights Agreement, substantially in the form annexed hereto as
Exhibit B (the “Registration Rights Agreement”).

Each  closing  of  the  Offering  (a  “Closing,”  and  the  date  on  which  such  Closing  occurs  hereinafter  referred  to  as  the  “Closing
Date”)  shall  take  place  at  such  place  as  is  mutually  agreed  to  by  the  Company  and  the  Placement  Agent  (as  defined  below).
Notwithstanding  the  foregoing,  an  additional  Closing,  comprised  solely  of  Company  shareholders  not  purchasing  through  the
Placement Agent (“Non- PA Subscribers”), may take place at such place elected solely by the Company. Such Closing may be the
final  Closing.  Such  a  Closing  shall  not  require  the  agreement  of  the  Placement  Agent  but  advance  written  notice  thereof,
including proof of deposit of subscription amounts by the Non-PA Subscribers, shall be provided to the Placement Agent by the
Company, if requested by the Placement Agent.

The initial Closing (the “initial Closing”) will not occur unless:

a.

funds deposited in escrow as described in Section 2(b) below and equal at least the Minimum Offering, and corresponding documentation with
respect to such amounts has been delivered by the Subscriber and other “Subscribers” under Subscription Agreements of like tenor with this
Agreement (collectively, the “Subscribers”) as described in Section 2(a) below; and

b.

the other conditions set forth in Sections 7 and 8 below shall have been satisfied.

Thereafter, the Company may conduct one or more additional Closings for the sale of the Securities up to the Maximum Offering
until the termination of the Offering. Unless terminated earlier by the Company, the Offering of at least the Minimum Offering
shall continue until on or about December 6, 2019 and through January 20, 2020 with respect to the Maximum Offering, provided
however that the Company and the Placement, at their sole discretion, shall be entitled to extend the Offering period for a period
of an additional month until February 20, 2020 (such date, the “Offering Termination Date”).

Any  written  disclosure  schedules  or  other  written  information  documents  delivered  to  the  Subscriber  prior  to  Subscriber’s
execution of this Agreement, and any such document delivered to the Subscriber after Subscriber’s execution of this Agreement
and prior to the Closing of the Subscriber’s subscription hereunder, are collectively referred to as the “Disclosure Materials.”

“Business  Day”  means  a  day,  other  than  a  Saturday  or  Sunday,  on  which  banks  in  New  York  City  are  open  for  the  general
transaction of business.

  1.     

      Subscription.  The  undersigned  Subscriber  hereby  subscribes  to  purchase  the  amount  of  Securities  as  shall  be
calculated  based  on  terms  of  this  Agreement,  for  the  aggregate  Purchase  Price  as  set  forth  on  such  Omnibus  Signature  Page,

 
 
 
 
 
 
 
subject  to  the  terms  and  conditions  of  this  Agreement  and  on  the  basis  of  the  representations,  warranties,  covenants  and
agreements contained herein.

  2.         Subscription Procedure. To complete a subscription for Securities, the Subscriber must fully comply with the

subscription procedure provided in this Section on or before the applicable Closing Date for Subscriber’s purchase of Securities.

a.

b.

c.

Subscription Documents. On or before the applicable Closing Date, Subscriber shall review, complete and execute the Omnibus
Signature Page to this Agreement, the Investor Profile, Anti-Money Laundering Form and Accredited Investor Certification, each
attached hereto following the Omnibus Signature Page (collectively, the “Subscription Documents”), and deliver the Subscription
Documents to the Company at the address set forth under the caption “How to subscribe for Securities in the private offering of Entera
Bio Ltd.” below. Executed documents may be delivered by the PA Subscriber to the Placement Agent that introduced them to the
Offering by facsimile or electronic mail (e-mail), if the Subscriberdelivers the original copies of the documents to such Placement Agent
as soon thereafter as is practicable and such Placement Agent shall, in turn, deliver the documents to the Company.

Purchase Price. Simultaneously with the delivery of the Subscription Documents to the Company as provided herein, and in any event on
or  prior  to  the  applicable  Closing  Date,  the  Subscriber  shall  deliver  to  Delaware  Trust  Company,  in  its  capacity  as  escrow  agent  (the
“Escrow Agent”), under an escrow agreement among the  Company,  the  Placement  Agents  (as  defined  below),  the  Subscribers  and  the
Escrow Agent (the “Escrow Agreement”),  the  full  Purchase  Price  by  certified  or  other  bank  check  or  by  wire  transfer  of  immediately
available funds, pursuant to the instructions set forth under the caption “How to subscribe for Securities in the private offering of Entera
Bio Ltd..”  below.  Such  funds  will  be  held  for  the  Subscriber’s  benefit  and  will  be  returned  promptly,  without  interest  or  offset,  if  this
Subscription Agreement is not accepted by the Company or the Offering is terminated pursuant to its terms by the Company prior to the
Closing on such subscription; provided however that with respect to a Closing subsequent to the Initial Closing involving only Non- PA
Subscribers, such Non-PA Subscribers shall be entitled to transfer their applicable portion of the Purchase Pricedirectly to the Company’s
bank account.

Company Discretion. The Subscriber understands and agrees that the Company in its sole discretion reserves the right to accept or reject
this or any other subscription for Securities, in whole or in part, notwithstanding prior receipt by the Subscriber of notice of acceptance of
this  subscription.  The  Company  shall  have  no  obligation  hereunder  until  the  Company  shall  execute  and  deliver  to  the  Subscriber  an
executed copy of this Agreement. Upon each Closing, the Company shall provide a written notice of the final amount actually accepted
by the Company from the Subscribers in such Closing. If this subscription is rejected in whole, or the Offering is terminated, all funds
received  from  the  Subscriber  will  be  returned  without  interest  or  offset,  and  this  Agreement  shall  thereafter  be  of  no  further  force  or
effect. If this subscription is  rejected  in  part,  the  funds  for  the  rejected  portion  of  this  subscription  will  be  returned  withoutinterest  or
offset, and this Agreement will continue in full force and effect to the extent this subscription was accepted.

3.     Placement Agent – For Information Purposes Only. The Subscriber acknowledges that pursuant to an October 24,
2019  Placement  Agency  Agreement  between  the  Company  and  GP  Nurmenkari  Inc.  (“GPN”),  a  broker-dealer  licensed  with
FINRA (the “Placement Agent Agreement”), the Company has engaged GPN, on a non-exclusive basis, as placement agent (the
“Placement Agent”) for this Offering on a reasonable best efforts basis, provided that the Company may offer or sell Securities,
directly or indirectly, to Non-PA Subscribers, in the Company’s sole discretion. GPN and its sub-agents, as applicable, will be
paid  at  each  Closing  from  the  proceeds  in  the  Escrow  Account,  aggregate  cash  commissions  (the  “Cash  Fee”)  equal,  in  the
aggregate, to 10% of the gross Purchase Price paid by Subscribers in the Offering purchasing through the Placement Agent (the
“PA Subscribers”) and will receive (i) three-year warrants to purchase Ordinary Shares in amounts equal in the aggregate to 10%
of  the  number  of  Ordinary  Shares  sold  to  PA  Subscribers  in  the  Offering  purchasing  through  the  Placement  Agent,  which
warrants shall have an exercise price equal to the price at which Ordinary Shares are sold to Subscribers in the Offering, and (ii)
three-year warrants to purchase Ordinary Shares in amounts equal in the aggregate to 5% of the number of Ordinary Shares sold
to PA Subscribers in the Offering purchasing through the Placement Agent, which warrants shall have an exercise price equal to
the exercise price for the Warrants. The warrants referenced in (i) and (ii) above shall hereafter be referred to collectively as the
“Broker  Warrants.”  Except  as  provided  above,  the  Placement  Agent  Agreement  provides  that  the  Broker  Warrants  shall  be
identical to the Warrants in all material respects. The Company will also pay certain expenses of the Placement Agent including
legal fees pursuant to the terms of the Placement Agency Agreement. The descriptions herein of the arrangement between the
Company and the Placement Agent are provided herein for informational purposes only and accordingly is qualified by the terms
of the Placement Agency Agreement (and, for the avoidance of doubt, no rights are granted by the Company to the Placement
Agent under this Section 3 and any all rights shall be granted solely according to the terms of the Placement Agency Agreement;
provided, further, that the Subscriber acknowledges that it has no rights or benefits under the Placement Agent Agreement which
is solely between the Placement Agent and the Company). In the event of any inconsistencies between the description herein and
the terms of the Placement Agency Agreement, the terms set forth in the Placement Agency Agreement shall be controlling.

2

 
 
 
 
 
 
  4.       Representations and Warranties of the Company. The Company hereby represents and warrants to each Subscriber,

as of the date hereof and on each applicable Closing Date (unless otherwise specified), the following:

a.

b.

c.

Organization and Qualification. The Company is a corporation duly organized and validly existing under the laws of the State of Israel,
has all requisite corporate power and authority to carry on its business as presently conducted and as proposed to be conducted, and is
qualified and in good standing as a foreign corporation in each jurisdiction in which the nature of the business conducted by the Company
or the property owned or leased by the Company requires suchqualification, except to the extent that the failure to be so qualified or be in
good standing would not have a Material Adverse Effect (as defined below). The Company has no subsidiaries other than Entera Bio Inc.,
a Delaware corporation.

Authorization, Enforcement, Compliance with Other Instruments.  (i)  The  Company  has  the  requisite  corporate  power  and  authority  to
enter into and perform its obligations under this Agreement, the Registration Rights Agreement, the Warrants, the Escrow Agreement and
each of the other agreements and documents that are exhibits hereto or thereto or are contemplated hereby or thereby or necessary or
desirable  to  effect  the  transactions  contemplated  hereby  or  thereby  (the  “Transaction  Documents”)  and  to  issue  the  Securities,  the
Ordinary Shares issuable upon exercise of the Warrants (the “Warrant Shares”),  and  the  securities  issuable  to  the  Placement  Agent  in
accordance with the terms hereof and thereof, (ii) the execution and delivery by the Company of each of the Transaction Documents and
the consummation by it of the transactions contemplated hereby and thereby, including, without limitation, the issuance of the Securities,
the Warrant Shares and the securities issuable to the Placement Agent, have been, or will be at the time of execution of such Transaction
Document, duly authorized by the Company’s board of directors (the “Board”), and no further consent or authorization is, or will be at
the  time  of  execution  of  such  Transaction  Document,  required  by  the  Company,  its  Board  of  Directors  or  its  shareholders,  provided
however  that  with  respect  to  any  subscription  and/or  Closing  to  made  under  this  Agreement  by  a  Subscriber  which  is  qualified  as  a
controlling shareholder or controlling shareholders of the Company (in accordance with the terms of the Israeli Companies Law 5759-
1999  and  the  applicable  rules  and  regulations  thereunder  (the  “Companies  Law”))  with  an  interest  respect  to  the  transactions
contemplated by this Agreement, will also have to be approved by the audit committee of the Company and the Company’s shareholders
in accordance with the Companies Law, (iii) each of the Transaction Documents will be duly executed and delivered by the Company,
(iv) the Transaction Documents when executed and delivered by the Company and each other party thereto will constitute the valid and
binding obligations of the Company enforceable against the Company in accordance with their terms, except as such enforceability may
be limited by general principles of equity (regardless of whether such enforceability is considered a proceeding at law or in equity), or
applicable  bankruptcy,  insolvency,  reorganization,  moratorium,  liquidation  or  similar  laws  relating  to,  or  affecting  generally,  the
enforcement  of  creditors’  rights  and  remedies  now  or  hereafter  in  effect,  including  the  effect  of  statutory  and  other  laws  regarding
fraudulent conveyances and preferential transfers, and except that no representation is made herein  regarding  the  enforceability  of  the
Company’s obligations to provide indemnification and contribution remedies under applicable securities laws.

The  Transaction  Documents  have  been  prepared  in  conformity  with  all  applicable  laws  and  in  compliance  with  Regulation  D  and/or
Section 4(a)(2) of the Securities Act and the requirements of all other rules and regulations of the Securities and Exchange Commission
related  to  offerings  of  the  type  contemplated  by  the  Offering  and  the  applicable  securities  laws  and  the  rules  and  regulations  of  those
jurisdictions  wherein  the  Securities  are  to  be  offered  and  sold.  Assuming  the  accuracy  of  the  representations  and  warranties  of  the
Subscribers contained in Section 5(a) through 5(c) hereof, the Securities will be offered and sold pursuant to the registration exemption
provided by Regulation D and/or Section 4(a)(2) of the Securities Act and the requirements of any applicable state securities laws. To the
knowledge  of  the  Company,  the  Transaction  Documents  do  not  include  any  untrue  statement  of  a  material  fact  or  omit  to  state  any
material fact required to be stated therein or necessary to make the statements therein, in light of the circumstances under which they
were made, not misleading.

To the extent the Offering is conducted on a Regulation D basis (i) none of Company, nor to the knowledge of the Company, any of its
directors,  executive  officers,  other  officers  of  the  Company  participating  in  the  Offering,  any  beneficial  owner  of  20%  or  more  of  the
Company’s outstanding voting equity securities, calculated on the basis of voting power, nor any promoter (as that term is defined in Rule
405  under  the  Securities  Act)  connected  with  the  Company  in  any  capacity  at  the  time  of  sale  (each  an  “Issuer  Covered  Person”)  is
subject to any “Bad Actor” disqualifications described in Rule 506 (d)(1)(i)-(viii) under the Securities Act (a “Disqualification Event”),
(ii) the Company has exercised reasonable care to determine whether any Issuer Covered person is subject to a Disqualification Event and
(iii)the Company has complied, to the extent applicable, with its disclosure obligations under Rule 506(e).

Capitalization.  The  authorized  capital  stock  of  the  Company  consists  of  140,010,000  Ordinary  Shares.  As  of thecommencement
of the initial Closing of the Offering, the Company has such number of Ordinary Shares issued and outstanding as set forth under “Pro
Forma Capitalization” in Schedule 4c. All of the outstanding Ordinary Shares have been duly authorized, validly issued and are fully paid
and nonassessable.  Immediately  after  giving  effect  to  the  closing  of  the  Minimum  Offering  or  the  Maximum  Offering,  the  pro  forma
outstanding capitalization of the Company will be as set forth under “Pro Forma Capitalization” in Schedule 4c. On or prior to the date
hereof  and  on  or  prior  to  the  applicable  Closing  Date,  (i)  except  as  set  forth  in  Schedule  4c,  no  Ordinary  Shares  will  be  subject  to
preemptive rights or any other similar rights or any liens or encumbrances suffered or permitted by the Company; (ii) except as set forth
in  Schedule  4c,  there  will  be  no  outstanding  options,  warrants,  scrip,  rights  to  subscribe  to,  calls  or  commitments  of  any  character
whatsoever  relating  to,  or  securities  or  rights  convertible  into,  any  Ordinary  Shares,  or  contracts,  commitments,  understandings  or
arrangements by which the Company is or may become bound to issue additional Ordinary Shares or to pay any dividend or make any
distribution in respect thereto; (iii) there will be no outstanding convertible debt securities of the Company other than the indebtedness as
set forth in Schedule 4c; (iv) except as set forth in Schedule 4c, other than pursuant to the Registration Rights Agreement, there will be no
agreements or arrangements under which the Company is obligated to register the sale of any of its securities under the Securities Act; (v)
except  as  set  forth  in  Schedule  4c,  there  will  be  no  securities  or  instruments  of  the  Company  containing  anti-dilution  or  similar
provisions, including the right to adjust the exercise, exchange or reset price under such securities; and (vi) except as set forth in Schedule
4c, no co-sale right, right of first refusal or other similar right will exist with respect to the Securities (or will exist with respect to the
Warrant Shares) or the issuance and sale thereof.

3

 
 
 
 
 
 
 
 
d.

e.

f.

Issuance  of  Securities.  Prior  to  the  initial  Closing,  the  Securities,  the  Warrant  Shares  and  the  securities  to  be  issued  to  the  Placement
Agent  will  have  been  duly  authorized  and,  upon  issuance  in  accordance  with  the  terms  hereof  (including  full  payment),  shall  be  duly
issued, fully paid and nonassessable, and shall be free from all liens and charges with respect to the issuance thereof.

No  Conflicts.  None  of  the  execution  and  delivery  of  or  performance  by  the  Company  under  each  Transaction  Document  or  the
consummation  of  the  transactions  contemplated  by  the  Transaction  Documents  (including  the  issuance  and  sale  of  the  Securities,  the
Broker Warrants and Warrant Shares) conflicts with or violates, or causes a default under (with our without the passage of time or the
giving of notice), or will result in the creation or imposition of, any lien, charge or other encumbrance upon any of material assets of the
Company under any material agreement, evidence of indebtedness, joint venture, commitment or other material instrument to which the
Company is a party or by which the Company or its assets may be bound, any statute, rule, law or governmental regulation applicable to
the Company, or any term of the Company’s Articles of Association as in effect on the date hereof or any Closing Date for the Offering,
or any license, permit, judgment, decree, order, statute, rule or regulation applicable to the Company or any of its assets, except in the
case  of  a  conflict,  violation,  lien,  charge  or  other  encumbrance  (except  as  reflected  in  the  Company’s  Articles  of  Association  or  the
Transaction Documents) which would not, or could not reasonably be expected to, have a material adverse effect on the assets, liabilities,
business, condition  (financial  or  otherwise)  or  results  of  operations  of  the  Company  or  its  ability  to  perform  its  obligations  under  this
Agreement and the other Transaction Documents (a “Material Adverse Effect”). Except as described herein and for the filing of reports
and  undertakings  with  the  Israeli  National  Technological  Innovation  Authority,  formerly  known  as  the  Office  of  Chief  Scientist,  the
notice to the Israeli Registrar of Companies as may be required by law, if any, and notices to NASDAQ as required by NASDAQ rules,
no  consent,  approval,  authorization  or  other  order  of,  or  registration,  qualification  or  filing  with,  any  regulatory  body,  administrative
agency, or other governmental body is required for the execution and delivery of the Transaction Documents and the valid issuance or
sale of the Securities, the Warrant Shares, and the securities to be issued to the Placement Agent other than such as have been made or
obtained and that remain in full force and effect, and except for the filing of a Form D, to the extent applicable, or any filings required to
be made under the Securities Act (including Forms 6-K) or state securities laws or foreign laws, as applicable, which shall be filed by the
Company or any consents, approvals, authorizations, orders, registrations, qualifications or filings the failure to make or obtain would, or
could reasonably be expected to, have a Material Adverse Effect. Except those which could not reasonably be expected to have a Material
Adverse Effect, the Company is not in violation of any term of or in default under its Articles of Association. Except those which could
not reasonably be expected to have a Material Adverse Effect, or as otherwise set forth in Schedule 4c, the Company is not in violation of
any  term  of  or  in  default  under  any  material  contract,  agreement,  mortgage,  indebtedness,  indenture,  instrument,  judgment,  decree  or
order or any statute, rule or regulation applicable to the Company. The business of the Company is not being conducted in violation of
any material law, ordinance, or regulation of any governmental entity, except for any violation which could not reasonably be expected,
individually or in the aggregate, to have a Material Adverse Effect.

Financial  Statements;  SEC  Reports.  The  Company’s  financial  statements  for  the  year  ended  December  31,  2018,  as  filed  with  the
Company’s Annual Report on Form 20-F for the fiscal year ended December 31, 2018, and the quarter ended September 30, 2019, as
filed with the Securities and Exchange Commission ( the “SEC”) on November 21, 2019, as Exhibit 99.1 to the Company’s Form 6-K,
together with related notes, if any, present fairly, in all material respects, the financial position of the Company as of the dates specified
and the results of operations for the periods covered thereby as of such dates (the “Financial Statements”). Such Financial Statements and
related  notes  were  prepared  in  accordance  with  International  Accounting  Standards  Board  accounting  principles  as  issued  by  the
International  Financial  Reporting  Standards  (“IFRS”)  and  applied  on  a  consistent  basis  throughout  the  periods  indicated.  During  the
period of engagement of the Company’s accountants, there have been no disagreements with the accounting firm and the Company on
any matters of accounting principles or practices, financial statement disclosure or auditing scope or procedures. The Company has made
and kept  books  and  records  and  accounts  which  are  in  reasonable  detail  and  which  fairly  and  accurately  reflect  the  activities  of  the
Company  in  all  material  respects,  subject  only  to  year-end  adjustments.  Except  as  set  forth  in  such  Financial Statements or otherwise
disclosed in Schedule 4f, the Company has no knowledge of any unpaid material single liability of any kind, whether accrued, absolute or
contingent, or otherwise, in any event above an amount of $100,000 for each such single liability, but excluding any liability incurred in
the ordinary course of business or any liability that is not required to be reflected in the Financial Statements according to IFRS.

The  Company  has  filed  all  reports,  schedules,  forms,  statements  and  other  documents  required  to  be  filed  by  the  Company  under  the
Securities Act and the Exchange Act, including pursuant to Section 13(a) or 15(d) thereof for the two years preceding the date hereof (the
foregoing materials, including the exhibits thereto and documents incorporated by reference therein, being collectively referred to herein
as  the  “SEC Reports”).  As  of  their  respective  dates,  the  SEC  Reports  complied  in  all  material  respects  with  the  requirements  of  the
Securities Act and Exchange Act, as applicable, and none of the SEC Reports, when filed, contained any untrue statement of a material
fact or omitted to state a material fact required to be stated therein or necessary in order to make the statements therein, in light of the
circumstances they were made, not misleading.

4

 
 
 
 
 
g.

h.

i.

j.

k.

l.

Absence of Litigation. Except as set forth in Schedule 4g or as described in the Company’s Form 20-F for fiscal year ended December
31, 2018, to the knowledge of the Company, there are no actions, suits, claims, hearings, proceedings, inquiries or investigations pending
before or by any court, public board, governmental or administrative agency, arbitrator, self-regulatory organization or body or, to the
knowledge of the Company, threatened, against the Company, or involving its assets or any of its officers or directors (in their capacity as
such)  which,  if  determined  adversely  to  the  Company  or  such  officer  or  director,  could  reasonably  be  expected  to  have  a  Material
Adverse  Effect  or  adversely  affect  the  transactions  contemplated  by  this  Agreement  and  the  other  Transaction  Documents  or  the
enforceability thereof. The Company is not subject to any injunction, judgment, decree or order of any court, regulatory body, arbitration
panel, administrative agency or other governmental body.

Acknowledgment Regarding Subscriber’s Purchase of the Securities. The Company acknowledges that each Subscriber is not acting as a
financial advisor or fiduciary of the Company (or in any similar capacity) with respect to the Transaction Documents and the transactions
contemplated  hereby  and  thereby  and  any  advice  given  by  such  Subscriber  or  any  of  their  respective  representatives  or  agents  in
connection  with  the  Transaction  Documents  and  the  transactions  contemplated  hereby  and  thereby  is  merely  incidental  to  such
Subscriber’s purchase of the Securities (and the Warrant Shares, if applicable). The Company further represents to the Subscribers that
the Company’s decision to enter into the Transaction Documents has been based solely on the independent evaluation by the Company
and its representatives.

No Directed Selling Efforts. None of the Company, its affiliates or any person acting on its or their behalf has engaged or will engage in
any directed selling efforts (within the meaning of Regulation S) with respect to the Securities and the Company and its affiliates and any
person acting on its or their behalf have complied and will comply with the offering restrictions requirement of Regulation S.

Regulation S. The Company and its affiliates and any person acting on its or their behalf in the context of the issue of the Bonds have
complied with and will comply with the offering restrictions as defined and required under Regulation S. The Company acknowledges
and agrees it has offered and sold the Securities, and will offer and sell the Securities (i) as part of its distribution at any time and (ii)
otherwise until 40 days after the later of the commencement of the offering and the Closing Date, only in accordance with Rule 903 of
Regulation S.

No General Solicitation. Neither the Company, nor any of its affiliates, nor, to the knowledge of the Company, any person acting on its or
their behalf, has engaged or will engage in any form of general solicitation or general advertising (within the meaning of Regulation D of
the Securities Act) in connection with the offer or sale of the Securities.

No Integrated Offering. Neither the Company, nor any of its affiliates, nor, to the knowledge of the Company, any person acting on its or
their  behalf  has,  directly  or  indirectly,  made  any  offers  or  sales  of  any  security  or  solicited  any  offers  to  buy  any  security,  under
circumstances  that  would  require  registration  of  the  Securities  or  Warrant  Shares  under  the  Securities  Act  or  cause  this  offering  of
Securities to be integrated with prior offerings by the Company for purposes of the Securities Act.

5

 
 
 
 
 
 
 
 
m.

n.

Employee  Relations.  The  Company  is  not  a  party  to  any  collective  bargaining  agreement,  except  for  those  provisions  of  general
agreements between any employers’ or employees’ union and organization which are applicable by extension order to all employees in
Israel or to all companies in the same industry of the Company in Israel. The Company believes that its relations with its employees are
good.  No  current  executive  officer  or  key  employee  of  the  Company  has  notified  the  Company  that  such  officer  or  key  employee,  as
applicable, intends to leave the Company or otherwise terminate such officer’s or key employee’s employment with the Company. No
executive  officer  or  key  employee  of  the  Company,  to  the  knowledge  of  the  Company,  is  in  violation  of  any  material  term  of  any
employment contract, confidentiality, disclosure or proprietary information agreement, non-competition agreement, or any other contract
or agreement with the Company. The Company is in compliance with all Israeli laws and regulations involving labor, employment and
employment  practices  and  benefits,  terms  and  conditions  of  employment  and  wages  and  hours,  except  where  the  failure  to    be    in 
compliance would not, either  individually or  in  the  aggregate, reasonably be expected  to result in a Material Adverse Effect.

Intellectual  Property  Rights.  Except  as  described  in  Schedule 41,  or  as  described  in  the  Company’s  Form  20-F  for  fiscal  year  ended
December  31,  2018  or  where  it  would  not  reasonably  be  expected  to  result  in  a  Material  Adverse  Effect,  (i)  to  the  knowledge  of  the
Company, the Company has ownership, or licenses or legal rights to use all patents, copyrights, trade secrets, trademarks, trade names or
other proprietary rights (collectively, “Intellectual Property”) used in the business of the Company, (ii) the Company believes it has taken
all reasonable steps required in accordance with sound business practice and business judgment to establish and preserve its ownership of
all Intellectual Property owned by the Company and related to its products and technology, (iii) to the knowledge of the Company, there
is  no  infringement  of  the  Intellectual  Property  owned  by  the  Company  by  any  third  party,  (iv)  to  the  knowledge  of  the  Company,  the
present business, activities and products of the Company do not infringe any Intellectual Property of any other person, (v) there is no
proceeding charging the Company with infringement of any Intellectual Property adversely held by a third party which has been filed,
(vi) no proceedings have been instituted or are pending or, to the knowledge of the Company, threatened, which challenge the rights of
the Company to the use of the Intellectual Property owned by or licensed to the Company, (vii) the Intellectual Property owned by the
Company, and to the knowledge of the Company, the Intellectual Property licensed to the Company, has not been adjudged invalid or
unenforceable,  in  whole  or  in  part  and  there  is  no  pending  or,  to  the  knowledge  of  the  Company,  threatened  proceeding  by  others
challenging the validity or scope of any such Intellectual Property, and the Company is unaware of any facts which are reasonably likely
to  form  a  basis  for  any  such  claim,  (viii)  to  the  knowledge  of  the  Company,  the  Company  is  not  making  unauthorized  use  of  any
confidential information or trade secrets of any person, (ix) to the knowledge of the Company, the activities of any of the employees on
behalf of the Company do not violate any agreements between such employees and third parties relating to confidential information or
trade secrets of such third parties or that restrict any such employee’s engagement with the Company, (x) each employee or consultant of
the  Company  that  is  involved  in  the  development  of  Intellectual  Property  for  the  Company  is  a  party  to  a  written  contract  with  the
Company that assigns to the Company all rights to all inventions, improvements, discoveries and information relating to the Company
and  (xi)  all  licenses  or  other  agreements  under  which  (A)  the  Company  has  obtained  rights  to  use  Intellectual  Property,  or  (B)  the
Company has granted rights to others to use Intellectual Property owned by or licensed to the Company are in full force and effect, and
there  is  no  default  (and  there  exists  no  condition  which,  with  the  passage  of  time  or  otherwise,  would  constitute  a  default  by  the
Company)  by  the  Company  with  respect  thereto.  Notwithstanding  the  foregoing,  it  is  hereby  clarified  that  the  Company  has  received
grants from the Israeli National Technological Innovation Authority (formerly known as the Office of Chief Scientist), and accordingly
the Company is subject to the Israel’s Encouragement of Research and Development Law, 1984 (the “R&D Law”) and the applicable
rules and regulations as described in details in the Company’s Form 20-F for fiscal year ended December 31, 2018.

o.

Environmental Laws.

(i)

The Company has complied with all applicable Environmental Laws (as defined below), except for violations of Environmental
Laws  that,  individually  or  in  the  aggregate,  have  not  had  and  would  not  reasonably  be  expected  to  have  a  Material  Adverse
Effect.  There  is,  to  the  knowledge  of  the  Company,  no  pending  or  threatened  civil  or  criminal  litigation,  written  notice  of
violation, formal administrative proceeding, or investigation, inquiry or information request, relating to any Environmental Law
involving  the  Company  or  any  subsidiary  of  the  Company,  except  for  litigation,  notices  of  violations,  formal  administrative
proceedings or investigations, inquiries or information requests that, individually or in the aggregate, have not had and would
not reasonably be expected to have a Material Adverse Effect. For purposes of this Agreement, “Environmental Law” means any
national, state, provincial or local law, statute, rule or regulation or the common law relating to the environment or occupational
health and safety, including without limitation any statute, regulation, administrative decision or order pertaining to (i) treatment,
storage, disposal, generation and transportation of industrial, toxic or hazardous materials or substances or solid or hazardous
waste; (ii) air, water and noise pollution; (iii) groundwater and soil contamination; (iv) the release or threatened release into the
environment of industrial, toxic or hazardous materials or substances, or solid or hazardous waste, including without limitation
emissions, discharges, injections, spills, escapes or dumping of pollutants, contaminants or chemicals; (v) the protection of wild
life,  marine  life  and  wetlands,  including  without  limitation  all  endangered  and  threatened  species;  (vi)  storage  tanks,  vessels,
containers, abandoned or discarded barrels, and other closed receptacles; (vii) health and safety of employees and other persons;
and  (viii)  manufacturing,  processing,  using,  distributing,  treating,  storing,  disposing,  transporting  or  handling  of  materials
regulated under any law as pollutants, contaminants, toxic or hazardous materials or substances or oil or petroleum products or
solid or hazardous waste.

6

 
 
 
 
 
(ii)

To the knowledge of the Company there is no material environmental liability with respect to any solid or hazardous waste
transporter or treatment, storage or disposal facility that has been used by the Company or any subsidiary of the Company.

p.

q.

(iii) The Company has received all permits, licenses or other approvals required of it under applicable Environmental Laws to

conduct its businesses and is in compliance, in all material respects, with all terms and conditions of any such permit, license or
approval.

Permits;  Regulatory  Compliance.  Except  as  disclosed  in  the  Company’s  Form  20-F  for  the  fiscal  year  ended  December  31,  2018  or
except  as  disclosed  in  Schedule  4n,  the  Company  does  not  own  any  equity  interest  and  has  not  made  any  loans  or  advances  to  or
guarantees of indebtedness to any person, corporation, partnership or other entity and is not a party to any joint venture, other than travel
advances and  expenses  made  in  the  ordinary  course  of  business.  Except  as  disclosed  in  Schedule 4n  of  the  Disclosure  Schedule  or  as
disclosed in the Company’s Form 20-F for the fiscal year ended December 31, 2018 and any 6-K filed thereafter, to the knowledge of the
Company,  the  conduct  of  business  by  the  Company  as  presently  and  proposed  to  be  conducted  is  not  subject  to  continuing  oversight,
supervision, regulation or examination by any governmental official or body of the United States, or any other jurisdiction wherein the
Company conducts or proposes to conduct such business, except (i) for the applicable laws, rules and regulations governing the drug and
medical industry, including the Food and Drug Administration (the “FDA” or “USFDA”), and other similar laws, rules and regulations or
other  agencies,  and  governmental  authorities  around  the  world  applicable  to  the  Company  or  to  its  products,  (ii)  as  described  in  the
Subscription Documents and except as such regulation is applicable to commercial enterprises generally, applicable to the industry of the
Company or to all companies in Israel or biomed companies in general. The Company has obtained all material licenses, permits and
other governmental authorizations necessary to conduct its business as presently conducted, except where the failure to do so would not
be  reasonably  expected  to  cause  a  Material  Adverse  Effect.  The  Company  has  not  received  any  notice  of  any  violation  of,  or
noncompliance with, any material federal, state, local or foreign laws, ordinances, regulations and orders (including, without limitation,
those relating to environmental protection, occupational safety and health, securities laws, equal employment opportunity) applicable to
its business, the violation of, or noncompliance with, would have a Material Adverse Effect, and the Company knows of no facts or set of
circumstances which could give rise to such a notice.

Title. The Company owns no real property. Except as set forth in Schedule 4o or in the Company’s Form 20-F for the fiscal year ended
December 31, 2018 and the Company’s Form 6-K, which included financial statements for the quarter ended September 30, 2019, as filed
with the SEC on November 21 ,2019, as Exhibit 99.1, together with related notes,  the Company has good and marketable title to all of its
personal  property  and  assets  free  and  clear  of  any  material  restriction,  mortgage,  deed  of  trust,  pledge,  lien,  security  interest  or  other
charge, claim or encumbrance which would have a Material Adverse Effect. With respect to properties and assets it leases, except as set
forth  in  Schedule  4o  or  in  the  Company’s  Form  20-F  for  the  fiscal  year  ended  December  31,  2018,  the  Company  is  in  material
compliance with such leases and holds a valid leasehold interest free of any liens, claims or encumbrances which would have a Material
Adverse Effect.

r.

Shell Company Status. The Company is not and has never been a “shell company” as such term is defined in Section 405 of the
Securities Act.

7

 
 
 
 
 
 
 
 
s.

t.

u.

v.

w.

x.

y.

z.

No Material Adverse Breaches, etc. The Amended Articles of Association of the Company filed as Exhibit 3.2 to the Company’s Annual
Report on Form 20-F for the fiscal year ended December 31, 2018, as such articles were amended on the extraordinary general meeting
of  shareholders  of  the  Company  on  October  3,  2019,  is  a  true,  correct  and  complete  copy  of  the  Amended  and  Restated  Articles  of
Association of the Company, as in effect on the date hereof. Any subsequent amendments thereto prior to the initial or any subsequent
Closings  will  be  promptly  provided  to  all  Subscribers.  The  Company  is  not  (i)  in  violation  of  its  Articles  of  Association;  (ii)  to  the
knowledge of the Company, in default under any material contract, indenture, mortgage, note, loan agreement, security agreement, lease,
alliance agreement, joint venture agreement or other agreement, license, permit, consent, approval or instrument to which the Company is
a party or by which it is or may be bound or to which any of its assets may be subject, the default of which can be reasonably expected to
have  a  Material  Adverse  Effect;  (iii)  in  violation  of  any  statute,  rule  or  regulation  applicable  to  the  Company,  the  violation  of  which
would have a Material Adverse Effect; or (iv) in violation of any judgment, decree or order of any court or governmental body having
jurisdiction over the Company and specifically naming the Company, which violation or violations individually or in the aggregate, could
reasonably be expected to have a Material Adverse Effect.

Tax Status. The Company has made and filed, or filed appropriate extensions for, all applicable material federal, state and local income
tax returns and all other reports and declarations required by Israel and any other jurisdictions to which it is subject and (unless and only
to the extent that the Company has set aside on its books provisions reasonably adequate for the payment of all unpaid and unreported
taxes) has paid all material taxes and other governmental assessments and charges that are material in amount, shown or determined to be
due  on  such  returns,  reports  and  declarations,  except  those  being  contested  in  good  faith  and  has  set  aside  on  its  books,  provisions
reasonably  adequate  for  the  payment  of  all  taxes  for  periods  subsequent  to  the  periods  to  which  such  returns,  reports  or  declarations
apply. There are no unpaid taxes in any material amount claimed to be due from the Company by the taxing authority of Israel or any
other jurisdiction, and officers of the Company know of no basis for any such claim.

Rights of First Refusal. Except as set forth herein or in Schedule 4s or in the Company’s Form 20-F for the fiscal year ended December
31, 2018, there are no outstanding rights of first refusal or participation rights with respect to the offering of Company securities.

Reliance.  The  Company  acknowledges  that  the  Subscribers  are  relying  on  the  representations  and  warranties  made  by  the  Company
hereunder  and  that  such  representations  and  warranties  are  a  material  inducement  to  the  Subscriber  purchasing  the  Securities.  The
Company further acknowledges that without such representations and warranties of the Company made hereunder, the Subscribers would
not enter into this Agreement.

Brokers’ Fees. The Company does not have any liability or obligation to pay any fees or commissions to any broker, finder or agent with
respect  to  the  transactions  contemplated  by  this  Agreement,  except  for  the  payment  of  fees  to  the  Placement  Agent,  as  specified  in
Section 3 above.

Insurance. The Company has insurance policies of the type and in amounts that the Company reasonably believes are adequate for its
business. There is no material claim pending under any such policy as to which coverage has been questioned, denied or disputed by the
underwriter of such policy.

Material Changes.  Since  September  30,2019,  the  Company  has  operated  its  business  in  the  normal  course  and,  except  as  specifically
disclosed in Schedule 4w, (i) there have been no events, occurrences or developments that have had or would reasonably be expected to
have a Material Adverse Effect with respect to the Company, (ii) the Company has not incurred  any  material  liabilities  (contingent  or
otherwise) other than (A) trade payables, accrued expenses and other liabilities incurred in the ordinary course of business consistent with
past  practice  and  (B)  liabilities  not  required  to  be  reflected  in  the  Financial  Statements  of  the  Company,  (iii)  the  Company  has  not
materially altered its method of accounting or the manner in which it keeps its accounting books and records, (iv) the Company has not
declared  or  made  any  dividend  or  distribution  of  cash  or  other  property  to  its  shareholders  or  purchased,  redeemed  or  made  any
agreements to purchase or redeem any shares of its capital stock, (v) the Company has not issued any equity securities to any officer,
director or affiliate, except Ordinary Shares issued in the ordinary course pursuant to existing Company stock option or stock purchase
plans or executive and director corporate arrangements, and (vi) there has not been any change or amendment to, or any waiver of any
material right under, any material contract under which the Company, or any of its assets are bound or subject.

Transactions With Affiliates, Shareholders and Employees. Except as set forth in Section 7.B of the Company’s Annual Report on Form
20-F  for  the  fiscal  year  ended  December  31,  2018  and  the  Company’s  Form  6-K,  which  included  financial  statements  for  the  quarter
ended September 30, 2019, as filed with the SEC on November 21 ,2019, as Exhibit 99.1 or in Schedule 4x, none of the officers, directors
or principal (10% or greater) shareholders of the Company, including affiliates of such parties, and, to the Company’s knowledge, none of
the employees of the Company, including affiliates of such employees, is a party to any transaction with the Company or to a transaction
contemplated  by  the  Company  (other  than  for  services  as  employees,  officers  and  directors)  that  are  required  to  be  disclosed  by  the
Company pursuant to item 7 of Form 20-F promulgated under the Securities Act, if applicable, except as contemplated by the Transaction
Documents.

8

 
 
 
 
 
 
 
 
 
 
 
 
aa.

Off-Balance Sheet Arrangements. The Company has no off-balance sheet transactions or arrangements.

bb.

cc.

Investment Company. The Company is not required to be registered as, and is not an affiliate of, and as the result of the transactions
contemplated by the Offering will not be required to register as, an “investment company” within the meaning of the Investment
Company Act of 1940, as amended.

Foreign  Corrupt  Practices.  The  Company  is  not  (a)  a  person  that  is  the  subject  of  any  sanctions  administered  by  the  U.S.  Treasury
Department’s  Office  of  Foreign  Assets  Control  or  the  U.S.  Commerce  Department  (collectively,  “Sanctions”)  or,  to  the  best  of  the
Company’s  knowledge,  in  violation  of  any  regulations  of  such  entities.  Each  of  the  Company,  and  to  its  knowledge,  its  respective
officers, directors, managers, or employees, is in compliance, in all material respects, with applicable: (a) anti-bribery laws, including but
not limited to, the U.S. Foreign Corrupt Practices Act of 1977, as amended, or any other law, rule or regulation of similar purposes and
scope applicable to the Company, (b) anti-money laundering laws, including the Bank Secrecy Act, as amended by the USA PATRIOT
Act  of  2001  (signed  into  law  October  26,  2001),  or  (c)  Sanctions.  Neither  the  Company  nor,  to  its  knowledge,  any  director,  officer,
employee or other person acting on behalf of the Company has, in the course of its actions for, or on behalf of, the Company (i) used any
corporate funds for any unlawful contribution, gift, entertainment or other unlawful expenses relating to  political activity; (ii) made any
direct or indirect unlawful payment to any foreign or domestic government official or employee from corporate funds; or (iii) made any
unlawful bribe, rebate, payoff, influence payment, kickback or other unlawful payment to any foreign or domestic government official or
employee of such government official.

 `

dd. Material Contracts.  All  of  the  Company’s  contracts  involving  an  amount  in  excess  of  $150,000  (the  “Material Contracts”)  have  been
filed  with  the  SEC  except  as  described  in  Schedule  4bb.  There  are  no  Material  Contracts  that  are  not  in  written  form.  Neither  the
Company,  nor  to  the  Company’s  knowledge,  as  of  the  date  of  this  Agreement  has  any  other  party  to  a  Material  Contract  breached,
violated or defaulted under, or received  notice  that  it  has  breached,  violated  or  defaulted  under,  any  of  the  terms  or  conditions  of  any
Material Contract in such manner as would permit any other party to cancel or terminate any such Material Contract, or would permit any
other party to seek damages that constitutes a Material Adverse Effect. As of the date of this Agreement, each Material Contract is valid,
binding, enforceable and in full  force  and  effect,  subject  to:  (i)  laws  of  general  application  relating  to  bankruptcy,  insolvency  and  the
relief of debtors; and (ii) rules of law governing specific performance, injunctive relief and other equitable remedies.

ee.

ff.

Undisclosed  Liabilities.  As  of  the  date  of  this  Agreement,  the  Company  has  no  liabilities,  except  for:  (i)  liabilities  identified  in  the
Company balance sheet included with Financial Statements; (ii) normal and recurring current liabilities that have been incurred by the
Company since the date of such balance sheet in the ordinary course of business and that are not in excess of $150,000 in the aggregate;
(iii) liabilities for performance in the ordinary course of business of obligations of the Company under Company contracts, including the
reasonably expected performance of such Company contracts in accordance with their terms (which would not include, for example, any
instances of breach or indemnification); and (iv) liabilities described in Schedule 4cc.

Registration  Rights.  Each  Subscriber  investing  in  this  Offering  shall  be  entitled  to  registration  rights  according  to  the  terms  and
conditions of the Registration Rights Agreement annexed hereto as Exhibit B. For the full terms of the registration rights, Subscribers
should  review  the  Registration  Rights  Agreement.  Pursuant  to  such  Registration  Rights  Agreement,  generally,  within  7  months  of  the
Final Closing, the Company will file a registration statement on Form F-3 (or S-3, as applicable) (the “Registration Statement”) covering
all of the Ordinary Shares issued or issuable in connection with the Offering (including those issuable upon exercise of the Warrants and
Broker Warrants) and such other Company securities that the Company finds necessary in its sole discretion and will use its reasonable
best  efforts  to  have  the  Registration  Statement  declared  effective  as  soon  as  practicable  following  such  filing.  In  the  event  of  any
inconsistencies  between  this  section  4(dd)  and  the  terms  of  the  Registration  Rights  Agreement,  the  terms  set  forth  in  the  Registration
Rights Agreement shall be controlling.

gg.

Reserved.

hh.

No Other Representations or Warranties. Except for the representations and warranties of the Company contained in   this Agreement, the
Company is not making and has not made, and no other person is making or has made on behalf of the Company, any express or implied
representation or warranty to prospective Subscribers in connection with this Agreement or the transactions contemplated hereby, and no
third party is authorized to make any such representations and warranties on behalf of the Company.

9

 
 
 
 
 
 
 
 
 
 
  5.     Representations, Warranties and Agreements of the Subscriber. The Subscriber acknowledge that the offer and
sale of the Securities and the Warrant Shares has not been registered under the Securities Act and such Securities and the Warrant
Shares are being offered and sold pursuant to an exemption from registration contained in the Securities Act based, in part, upon
Subscriber’s  representations  contained  in  this  Agreement.  The  Subscriber  represents  and  warrants  to,  and  agrees  with,  the
Company the following:

a.

b.

c.

d.

e.

Investment Purpose. The Subscriber is, and will be, acquiring the Securities and Warrant Shares, for its own account for investment only
and not with a view towards, or for resale in connection with, the public sale or distribution thereof, except pursuant to sales registered or
exempted under the Securities Act; provided, however, that by making the representations herein, such Subscriber reserves the right to
dispose of the Securities and Warrant Shares, at any time in accordance with or pursuant to an effective registration statement covering
such Securities and Warrant Shares, or an available exemption under the Securities Act. The Subscriber agrees not to sell, hypothecate or
otherwise  transfer  the  Securities  or  Warrant  Shares  unless  such  Securities  or  Warrant  Shares  are  registered  under  the  federal  and
applicable state securities laws or unless, in the opinion of counsel satisfactory to the Company, an exemption from such law is available.

Residence of Subscriber. The Subscriber resides in the jurisdiction set forth on the Subscriber Omnibus Signature Page affixed hereto.

Accredited Investor Status. The Subscriber meets the requirements of at least one of the suitability standards for an “Accredited Investor”
as that term is defined in Rule 501(a) of Regulation D, for the reason set forth on the Investor Certification attached hereto as Annex B
and the Subscriber represents that the information set forth in the Questionnaire is accurate and complete in all material respects.

Regulation S. The Subscriber (i) is not a U.S. person (as such term is used in Regulation S under the Securities Act) and is not acting for
the account or benefit of a U.S. person; (ii) is aware that the sale to us is being made in reliance on the Regulation S under the Securities
Act exemption from registration under the Securities Act; and (iii) is acquiring the Securities for its own account or for an account over
which it exercises sole discretion for another non-U.S. person

Accredited Investor Qualifications. A Subscriber (i) if a natural person, represents that such Subscriber has reached the age of 21 and has
full  power  and  authority  to  execute  and  deliver  this  Agreement  and  all  other  related  agreements  or  certificates  and  to  carry  out  the
provisions  hereof  and  thereof;  (ii)  if  a  corporation,  partnership,  or  limited  liability  company  or  partnership,  or  association,  joint  stock
company,  trust,  unincorporated  organization  or  other  entity,  represents  that  such  entity  was  not  formed  for  the  specific  purpose  of
acquiring the Securities, such entity is duly organized, validly existing and in good standing under the laws of the state of its organization,
the consummation of the transactions contemplated hereby is authorized by, and will not result in a violation of state law or its charter or
other  organizational  documents,  such  entity  has  full  power  and  authority  to  execute  and  deliver  this  Agreement  and  all  other  related
agreements  or  certificates  and  to  carry  out  the  provisions  hereof  and  thereof  and  to  purchase  and  hold  the  Securities  and  underlying
securities, the execution and delivery of this Agreement has been duly authorized by all necessary action, this Agreement has been duly
executed  and  delivered  on  behalf  of  such  entity  and  is  a  legal,  valid  and  binding  obligation  of  such  entity;  or  (iii)  if  executing  this
Agreement in a representative or fiduciary capacity, represents that it has full power and authority to execute and deliver this Agreement
in such capacity and on behalf of the subscribing individual, ward, partnership, trust, estate, corporation, or limited liability company or
partnership, or other entity for whom such Subscriber is executing this Agreement, and such individual, partnership, ward, trust, estate,
corporation, or limited liability company or partnership, or other entity has full right and power to perform pursuant to this Agreement
and  make  an  investment  in  the  Company,  and  represents  that  this  Agreement  constitutes  a  legal,  valid  and  binding  obligation  of  such
entity. The execution and delivery of this Agreement will not violate or be in conflict with any order, judgment, injunction, agreement or
controlling document to which the Subscriber is a party or by which it is bound.

10

 
 
 
 
 
 
 
 
f.

g.

h.

i.

j.

k.

l.

m.

n.

Subscriber Relationship With Brokers. The Subscriber’s substantive relationship with a broker, if any, for the transactions contemplated
hereby, or a subagent thereof (collectively, “Brokers”), through which a Subscriber may be subscribing for the Securities predates such
Broker’s contact with the Subscriber regarding an investment in the Securities.

No Directed Selling Efforts. The Subscriber has not received and is not aware of any “directed selling efforts” (as such term is used in
Regulation S under the Securities Act) with regard to the transactions contemplated herein. The Subscriber did not receive any offer to
purchase securities while in the United States. At the time that our buy order for this transaction was originated and at the time of the
closing of this transaction, the Subscriber was outside the United States.

Solicitation. The Subscriber is unaware of, is in no way relying on, and did not become aware of the offering of the Securities through or
as a result of, any form of general solicitation or general advertising including, without limitation, any article, notice, advertisement or
other communication published in any newspaper, magazine or similar media or broadcast over television or radio, in connection with the
offering and sale of the Securities and is not subscribing for the Securities and did not become aware of the offering of the Securities
through or as a result of any seminar or meeting to which the Subscriber was invited by, or any solicitation of a subscription by, a person
not previously known to the Subscriber in connection with investments in securities generally.

Brokerage Fees. Except as otherwise provided herein, the Subscriber has taken no action that would give rise to any claim by any person
for brokerage commissions, finders’ fees or the like relating to this Agreement or the transaction contemplated hereby.

Subscriber’s Advisors. The Subscriber and the Subscriber’s attorney, accountant, representative and/or tax advisor, if any (collectively,
the  “Advisors”),  as  the  case  may  be,  has  such  knowledge  and  experience  in  financial,  tax,  and  business  matters,  and,  in  particular,
investments in securities, so as to enable it to utilize the information made available to it in connection with the Securities to evaluate the
merits and risks of an investment in the Securities and the Company and to make an informed investment decision with respect thereto.

Subscriber  Liquidity.  The  Subscriber  has  adequate  means  of  providing  for  the  Subscriber’s  current  financial  needs  and  foreseeable
contingencies and has no need for liquidity of its investment in the Securities for an indefinite period of time, and after purchasing the
Securities, the Subscriber will be able to provide for any foreseeable current needs and possible personal contingencies. The Subscriber
must bear and acknowledges the substantial economic risks of the investment in the Securities including the risk of illiquidity and the risk
of a complete loss of this investment.

High Risk Investment. The Subscriber is aware that an investment in the Securities involves a number of very significant risks and has
carefully  researched  and  reviewed  and  understands  the  risks  of,  and  other  considerations  relating  to,  the  purchase  of  the  Securities,
including those set forth in the Company’s Annual Report on Form 20-F for the year ended December 31, 2018 filed with the SEC on
March 28, 2019 and any 6-K filed thereafter.

Reliance on Exemptions. The Subscriber understands that the Securities are being offered and sold to it in reliance on specific exemptions
from  the  registration  requirements  of  United  States  federal  and  state  securities  laws  and/or  other  applicable  state  laws  to  the  extent
applicable  to  Non-PA  Subscribers  and  that  the  Company  is  relying  in  part  upon  the  truth  and  accuracy  of,  and  the  Subscriber’s
compliance with, the representations, warranties, agreements, acknowledgments and understandings of the Subscriber set forth herein in
order to determine the availability of such exemptions and the eligibility of the Subscriber to acquire the Securities.

Information. The Subscriber and its Advisors have been furnished with all documents and materials relating to the business, finances and
operations  of  the  Company  and  information  that  the  Subscriber  requested  and  deemed  material  to  making  an  informed  investment
decision regarding the Subscriber’s purchase of the Securities and the underlying securities. The Subscriber and its Advisors have been
afforded the opportunity to review such documents and materials, and the information contained therein. The Subscriber and its Advisors
have  been  afforded  the  opportunity  to  ask  questions  of  the  Company  and  its  management.  The  Subscriber  understands  that  such
discussions,  as  well  as  any  written  information  provided  by  the  Company,  were  intended  to  describe  the  aspects  of  the  Company’s
business and prospects which the Company believes to be material, but were not necessarily a thorough or exhaustive description, and
except as expressly set forth in this Agreement, the Company makes no representation or warranty with respect to the completeness of
such information and makes no representation or warranty of any kind with respect to any information provided by any entity other than
the Company. Some of such information may include projections as to the future performance of the Company, which projections may
not be realized, may be based on assumptions which may not be correct and may be subject to numerous factors beyond the Company’s
control. Additionally, the Subscriber understands and represents that the Subscriber is purchasing the Securities notwithstanding the fact
that the Company may disclose in the future certain material information the Subscriber has not received, including the financial results
of  the  Company  for  its  current  fiscal  quarter.  Neither  such  inquiries,  nor  any  other  due  diligence  investigations  conducted  by  the
Subscriber or its Advisors, shall modify, amend or affect the Subscriber’s right to rely on the Company’s representations and warranties
contained in Section 4 above. The Subscriber has sought such accounting, legal and tax advice as it has considered necessary to make an
informed investment decision with respect to its acquisition of the Securities.

11

 
 
 
 
 
 
 
 
 
 
 
o.

p.

q.

r.

No Other Representations or Information. In evaluating the suitability of an investment in the Securities, the Subscriber has not relied
upon  any  representation  or  information  (oral  or  written)  with  respect  to  the  Company,  or  otherwise,  other  than  as  stated  in  this
Agreement,  the  other  Transaction  Documents  and  the  Securities.  No  other  oral  or  written  representations  have  been  made,  or  oral  or
written information furnished, to the Subscriber or its Advisors, if any, in connection with the offering of the Securities.

No Governmental Review. The Subscriber understands that no United States federal or state agency or any other United States or foreign
government  or  governmental  agency  has  passed  on  or  made  any  recommendation  or  endorsement  of  the  Securities,  or  the  fairness  or
suitability of the Securities, nor have such authorities passed upon or endorsed the merits of the offering of the Securities.

Transfer or Resale. The Subscriber understands that: (i) the Securities and the Warrant Shares have not been and may not be registered
under the Securities Act or any state securities or other foreign laws, and may not be offered for sale, sold, assigned or transferred unless
(A)  subsequently  registered  thereunder,  or  (B)  the  Subscriber  shall  have  delivered  to  the  Company  an  opinion  of  counsel,  in  a  form
reasonably  satisfactory  to  the  Company,  to  the  effect  that  such  securities  to  be  sold,  assigned  or  transferred  may  be  sold,  assigned  or
transferred pursuant to an exemption from such registration requirements; (ii) any sale of such securities made in reliance on Rule 144
under  the  Securities  Act  (or  a  successor  rule  thereto)  (“Rule 144”)  may  be  made  only  in  accordance  with  the  terms  of  Rule  144  and
further, if Rule 144 is not applicable, any resale of such securities under circumstances in which the seller (or the person through whom
the sale is made) may be deemed to be an underwriter (as that term is defined in the Securities Act) may require compliance with some
other exemption under the Securities Act or the rules and regulations of the SEC thereunder; and (iii) except as otherwise set forth in this
Agreement, the Company is not, and no other person is, under any obligation to register such securities under the Securities Act or any
state securities laws or to comply with the terms and conditions of any exemption thereunder. The Company reserves the right to place
stop transfer instructions against the certificates for the Ordinary Shares and Warrant Shares to the extent specifically set forth under this
Agreement. There can be no assurance that there will be an active trading market or resale for the Ordinary Shares, or Warrant Shares,
nor can there be any assurance that the Ordinary Shares or Warrant Shares will be freely transferable at any time in the foreseeable future.

Legends. The Subscriber understands that the certificates for the Ordinary Shares (to the extent Ordinary Shares, including those issuable
upon exercise of Warrants and Broker Warrants, are issued in certificated form) shall bear a restrictive legend in substantially the form
below (and a stop transfer order may be placed against transfer of such stock certificates). In addition, the Subscriber understands that the
Warrants shall include a legend substantially in the form of the first page of the Form of Warrant attached hereto as Exhibit A (and a stop
transfer order may be placed against transfer of such warrant certificates).

THIS  SECURITY  HAS  NOT  BEEN  REGISTERED  UNDER  THE  UNITED  STATES  SECURITIES  ACT  OF  1933,  AS
AMENDED  (THE  “SECURITIES  ACT”),  AND  MAY  NOT  BE  OFFERED,  SOLD,  PLEDGED  OR  OTHERWISE
TRANSFERRED WITHIN THE UNITED STATES OR TO, OR FOR THE ACCOUNT OR BENEFIT OF, U.S. PERSONS (I)
AS PART OF THEIR DISTRIBUTION AT ANY TIME OR (II)  OTHERWISE UNTIL 40 DAYS AFTER THE LATER OF THE
COMMENCEMENT  OF  THE  OFFERING  AND  THE  CLOSING  DATE,  EXCEPT  IN  EITHER  CASE  IN  ACCORDANCE
WITH  REGULATION  S  (OR  RULE  144A  IF  AVAILABLE)  UNDER  THE  SECURITIES  ACT  EXCEPT  IN  ACCORDANCE
WITH  THE  FOLLOWING  SENTENCE.  BY  ITS  ACQUISITION  HEREOF  OR  OF  A  BENEFICIAL  INTEREST  HEREIN,
THE ACQUIRER:

(1)          REPRESENTS THAT IT AND ANY ACCOUNT FOR WHICH IT IS ACTING IS AN NOT A U.S. PERSON (WITHIN
THE MEANING OF REGULATION S UNDER THE SECURITIES ACT) AND THAT IT EXERCISES SOLE INVESTMENT
DISCRETION WITH RESPECT TO EACH SUCH ACCOUNT, AND
(2)           AGREES FOR THE BENEFIT OF ENTERA BIO LTD. (THE “COMPANY”) THAT IT WILL NOT OFFER, SELL,
PLEDGE OR OTHERWISE TRANSFER THIS SECURITY OR ANY BENEFICIAL INTEREST HEREIN, EXCEPT:
(A)          TO THE COMPANY OR ANY SUBSIDIARY THEREOF, OR
(B)          PURSUANT TO A REGISTRATION STATEMENT THAT HAS BECOME EFFECTIVE UNDER THE SECURITIES
ACT, OR
(C)                    OUTSIDE  THE  UNITED  STATES  IN  AN  OFFSHORE  TRANSACTION  MEETING  THE  REQUIREMENTS  OF
RULE  904  OF  REGULATION  S  UNDER  THE  SECURITIES  ACT  TO  A  PERSON  THAT  IS  NOT  A  U.S.  PERSON  WHO
AGREES TO RESTRICTIONS ON RESALE THAT ARE CONSISTENT WITH THE REQUIREMENTS OF REGULATION S
UNDER THE SECURITIES ACT, OR
(D)          PURSUANT TO AN EXEMPTION FROM REGISTRATION PROVIDED BY RULE 144 UNDER THE SECURITIES
ACT.

PRIOR  TO  THE  REGISTRATION  OF  ANY  TRANSFER  IN  ACCORDANCE  WITH  THE  PARAGRAPH  ABOVE,  THE
COMPANY  AND  THE  COMPANY’S  TRANSFER  AGENT  RESERVE  THE  RIGHT  TO  REQUIRE  THE  DELIVERY  OF
SUCH  LEGAL  OPINIONS,  CERTIFICATIONS  OR  OTHER  EVIDENCE  AS  MAY  REASONABLY  BE  REQUIRED  IN
ORDER  TO  DETERMINE  THAT  THE  PROPOSED  TRANSFER  IS  BEING  MADE  IN  COMPLIANCE  WITH  THE
SECURITIES  ACT  AND  APPLICABLE  STATE  SECURITIES  LAWS.  NO  REPRESENTATION  IS  MADE  AS  TO  THE
AVAILABILITY OF ANY EXEMPTION FROM THE REGISTRATION REQUIREMENTS OF THE SECURITIES ACT.

SECURITIES  EVIDENCED  HEREBY  AND  ORDINARY  SHARES  OF  THE  COMPANY  ISSUED  UPON  EXERCISE  OF
SUCH  SECURITIES  SHALL  BE  ENTITLED  TO  REGISTRATION  RIGHTS  UNDER  A  REGISTRATION  RIGHTS
AGREEMENT TO BE EXECUTED BY THE COMPANY.

12

 
 
 
 
 
 
The Company shall use its commercially reasonable efforts to cause its transfer agent to remove the legend set
forth above from the Ordinary Shares and Warrant Shares subject to the Securities Act and the applicable law
and,  within  three  (3)  Business  days,  shall  issue  a  certificate  without  such  legend  to  the  holder  of  such
Ordinary Shares or Warrant Shares upon which it is stamped, if, unless otherwise required by state securities
laws, (i) the Subscriber or its broker make the necessary representations and warranties to the transfer agent
for the Ordinary Shares that it has complied with the prospectus delivery requirements in connection with a
sale  transaction,  provided  the  Ordinary  Shares  and  Warrant  Shares,  as  applicable,  are  registered  under  the
Securities Act, or (ii) in connection with an actual sale transaction, after such holder provides the Company
with an opinion of counsel satisfactory to the Company, which opinion shall be in form, substance and scope
customary for opinions of counsel in comparable transactions, to the effect that a public sale, assignment or
transfer of the Ordinary Shares and Warrant Shares, as applicable, may be made without registration under the
Securities Act.

Notwithstanding the foregoing, in lieu of issuing the Ordinary Shares in certificated form, the Company may
provide  Subscribers  with  book  entry  evidence  of  the  Ordinary  Shares.  Any  Ordinary  Shares  issued  in  such
manner would carry the same rights and limitations as those issued in certificated form.

s.

t.

Authorization, Enforcement. The Subscriber has the requisite power and authority to enter into and perform under this Agreement and the
other Transaction Documents, and to purchase the Securities and underlying securities being sold to it hereunder. The execution, delivery
and  performance  of  this  Agreement  and  the  Transaction  Documents  by  such  Subscriber  and  the  consummation  by  Subscriber  of  the
transactions contemplated hereby and thereby have been duly authorized by all necessary corporate or partnership action, and no further
consent or authorization of such Subscriber or Subscriber’s Board of Directors, stockholders, partners, members, as the case may be, is
required. This Agreement and the other Transaction Documents (to the extent the Subscriber is party thereto) have been duly authorized,
executed and delivered by such Subscriber and upon execution of this Agreement and the Transaction Documents by the other parties
hereto  and  thereto,  constitute,  or  shall  constitute  when  executed  and  delivered,  a  valid  and  binding  obligation  of  such  Subscriber
enforceable  against  such  Subscriber  in  accordance  with  the  terms  hereof  and  thereof,  except  as  such  enforceability  may  be  limited  by
general principles of equity or applicable bankruptcy, insolvency, reorganization, moratorium, liquidation and other similar laws relating
to, or affecting generally, the enforcement of applicable creditors’ rights and remedies.

No Conflicts. The execution, delivery and performance of this Agreement and the other Transaction Documents and the consummation
by the Subscriber of the transactions contemplated hereby and thereby or relating hereto do not and will not (i) if the Subscriber is not an
individual, result in a violation of the Subscriber’s charter documents or bylaws or other organizational documents or (ii) conflict with, or
constitute a default (or an event which with notice or lapse of time or both would become a default) under, or give to others any rights of
termination, amendment, acceleration or cancellation of any agreement, indenture or instrument or obligation to which the Subscriber is a
party  or  by  which  its  properties  or  assets  are  bound,  or  result  in  a  violation  of  any  law,  rule,  or  regulation,  or  any  order,  judgment  or
decree  of  any  court  or  governmental  agency  applicable  to  the  Subscriber  or  its  properties  (except  for  such  conflicts,  defaults  and
violations as would not, individually or in the aggregate, have a material adverse effect on the Subscriber). The Subscriber is not required
to obtain any consent, authorization or order of, or make any filing or registration with, any court or governmental agency in order for it
to  execute,  deliver  or  perform  any  of  its  obligations  under  this  Agreement  and  the  other  Transaction  Documents  or  to  purchase  the
Securities in accordance with the terms hereof, provided that for purposes of the representation made in this sentence, the Subscriber is
assuming and relying upon the accuracy of the relevant representations and agreements of the Company herein.

13

 
 
 
 
 
u.

v.

w.

x.

y.

z.

Receipt of Documents. The Subscriber, its counsel and/or its Advisors have received and read in their entirety: (i) this Agreement and
each  representation,  warranty  and  covenant  set  forth  herein;  and  (ii)  all  due  diligence  and  other  information  necessary  to  verify  the
accuracy and completeness of such representations, warranties and covenants; the Subscriber has received answers to all questions the
Subscriber  submitted  to  the  Company  regarding  an  investment  in  the  Company;  and  the  Subscriber  has  relied  on  the  information
contained therein and has not been furnished any other documents, literature, memorandum or prospectus.

Trading Activities.  The  Subscriber’s  trading  activities  with  respect  to  the  Ordinary  Shares  shall  be  in  compliance  with  all  applicable
federal and state securities laws, rules and regulations and the rules and regulations of the principal market on which the Ordinary Shares
are listed or traded. Except as set forth below, the Subscriber shall not, and shall cause its affiliates not to, engage in any short sale as
defined in any applicable SEC or Financial Industry Regulatory Authority (“FINRA”) rules or any hedging transactions with respect to
the Common Stock until the earlier to occur of (i) the first anniversary of the initial Closing Date and (ii) the Subscriber no longer owns
Ordinary  Shares,  Warrants  or  Warrant  Shares.  Without  limiting  the  foregoing,  the  Subscriber  agrees  not  to  engage  in  any  naked  short
transactions in excess of the amount of shares owned (or an offsetting long position) by the Subscriber.

No  Legal  Advice  from  the  Company.  The  Subscriber  acknowledges  that  it  had  the  opportunity  to  review  this  Agreement  and  the
transactions  contemplated  by  this  Agreement  with  its  own  legal  counsel  and  investment  and  tax  Advisors.  The  Subscriber  is  relying
solely on such Advisors and not on any statements or representations of the Company or any of its employees, representatives or agents
for legal, tax, economic and related considerations or investment advice with respect to this investment, the transactions contemplated by
this Agreement or the securities laws of any jurisdiction.

No Group Participation. The Subscriber and its affiliates is not a member of any group, nor is the Subscriber acting in concert with any
other person, including any other Subscriber, with respect to its acquisition of the Securities and underlying securities.

Reliance.  Any  information  which  the  Subscriber  has  heretofore  furnished  or  is  furnishing  herewith  to  the  Company  or  any  Broker  is
complete and  accurate  and  may  be  relied  upon  by  the  Company  and  any  Broker  in  determining  the  availability  of  an  exemption  from
registration under U.S. federal and state securities laws in connection with the offering of securities as described in this Agreement and
the related summary term sheet and transmittal letter, if any. The Subscriber further represents and warrants that it will notify and supply
corrective  information  to  the  Company  immediately  upon  the  occurrence  of  any  change  therein  occurring  prior  to  the  Company’s
issuance of the Securities. Within five (5) days after receipt of a request from the Company or any Broker, the Subscriber will provide
such information and deliver such documents as may reasonably be necessary to comply with any and all laws and ordinances to which
the Company or any Broker is subject.

(For  ERISA  plan  Subscribers  only).  The  fiduciary  of  the  ERISA  plan  represents  that  such  fiduciary  has  been  informed  of  and
understands the Company’s investment objectives, policies and strategies, and that the decision to invest “plan assets” (as such term is
defined in ERISA) in the Company is consistent with the provisions of ERISA that require diversification of plan assets and impose other
fiduciary responsibilities. The Subscriber fiduciary or plan (a) is responsible for the decision to invest in the Company; (b) is independent
of the Company or any of its affiliates; (c) is qualified to make such investment decision; and (d) in making such decision, the Subscriber
fiduciary or plan has not relied primarily on any advice or recommendation of the Company or any of its affiliates.

14

 
 
 
 
 
 
 
 
aa.

Anti-Money Laundering; OFAC.

[The  Subscriber  should  check  the  Office  of  Foreign  Assets  Control  (“OFAC”) website at http://www.treas.gov/ofac  before  making  the
following representations.] The Subscriber represents that the amounts invested by it in the Company in the Securities were not and are
not directly or indirectly derived from activities that contravene U.S. federal or state or international laws and regulations, including anti-
money  laundering  laws  and  regulations.  U.S.  federal  regulations  and  executive  orders  administered  by  OFAC  prohibit,  among  other
things, the engagement in transactions with, and the provision of services to, certain foreign countries, territories, entities and individuals.
The lists of OFAC prohibited countries, territories, persons and entities can be found on the OFAC website at http://www.treas.gov/ofac.
In  addition,  the  programs  administered  by  OFAC  (the  “OFAC  Programs”)  prohibit  dealing  with  individuals1  or  entities  in  certain
countries regardless of whether such individuals or entities appear on the OFAC lists.

To the best of the Subscriber’s knowledge, none of: (1) the Subscriber; (2) any person controlling or controlled by the Subscriber; (3) if
the  Subscriber  is  a  privately-held  entity,  any  person  having  a  beneficial  interest  in  the  Subscriber;  or  (4)  any  person  for  whom  the
Subscriber is acting as agent or nominee in connection with this investment is a country, territory, individual or entity named on an OFAC
list, or a person or entity prohibited under the OFAC Programs. Please be advised that the Company may not accept any amounts from a
prospective  investor  if  such  prospective  investor  cannot  make  the  representation  set  forth  in  the  preceding  paragraph.  The  Subscriber
agrees  to  promptly  notify  the  Company  should  the  Subscriber  become  aware  of  any  change  in  the  information  set  forth  in  these
representations. The Subscriber understands and acknowledges that, by law, the Company may be obligated to “freeze the account” of the
Subscriber, either by prohibiting additional subscriptions from the Subscriber, declining any redemption requests and/or segregating the
assets  in  the  account  in  compliance  with  governmental  regulations,  and  a  Broker  may  also  be  required  to  report  such  action  and  to
disclose  the  Subscriber’s  identity  to  OFAC.  The  Subscriber  further  acknowledges  that  the  Company  may,  by  written  notice  to  the
Subscriber, suspend the redemption rights, if any, of the Subscriber if the Company reasonably deems it necessary to do so to comply
with anti-money laundering regulations applicable to the Company or any Broker or any of the Company’s other service providers. These
individuals include specially designated nationals, specially designated narcotics traffickers and other parties subject to OFAC sanctions
and embargo programs.

To the best of the Subscriber’s knowledge, none of: (1) the Subscriber; (2) any person controlling or controlled by the Subscriber; (3) if
the  Subscriber  is  a  privately-held  entity,  any  person  having  a  beneficial  interest  in  the  Subscriber;  or  (4)  any  person  for  whom  the
Subscriber is acting as agent or nominee in connection with this investment is a senior foreign political figure2, or any immediate family3
member or close associate4 of a senior foreign political figure, as such terms are defined in the footnotes below.

If the Subscriber is affiliated with a non-U.S. banking institution (a “Foreign Bank”), or if the Subscriber receives deposits from, makes
payments on behalf of, or handles other financial transactions related to a Foreign Bank, the Subscriber represents and warrants  to  the
Company that: (1) the Foreign Bank has a fixed address, other than solely an electronic address, in a country in which the Foreign Bank
is authorized to conduct  banking  activities;  (2)  the  Foreign  Bank  maintains  operating  records  related  to  its  banking  activities;  (3)  the
Foreign Bank is subject to inspection by the banking authority that licensed the Foreign Bank to conduct banking activities; and (4) the
Foreign Bank does not provide banking services to any other Foreign Bank that does not have a physical presence in any country and that
is not a regulated affiliate.

bb.

Conflicts Waiver. Each PA Subscriber purchasing through GPN is aware that some of the members of Intuitive Venture Partners, LLC
(“Intuitive”)  are  registered  representatives  registered  with  GPN,  and  may  receive  a  portion  of  the  Cash  Fee  and/or  Broker  Warrants
payable to GPN, as described above. Each such PA Subscriber, for itself and on behalf of its affiliates, expressly waives any conflicts of
interest or potential conflicts of interest discussed in this paragraph and agrees that neither GPN nor its affiliates, officers, directors or
members shall have any liability to the Subscriber or its affiliates, and the Subscriber and its affiliates shall have no liability to GPN, or
its affiliates, officers, directors or members, with respect to such conflicts of interest or potential conflicts of interest.

cc.

Funds Availability. The Subscriber has, or will have at the applicable Closing, sufficient cash, available lines of credit or other sources of
immediately available funds pursuant to the Agreement, to enable it to make pursuant to the terms of this Agreement.

 1 These individuals include specially designated nationals, specially designated narcotics traffickers and other parties subject to
OFAC sanctions and embargo programs.
2 A “senior foreign political figure” is defined as a senior official in the executive, legislative, administrative, military or judicial
branches of a foreign government (whether elected or not), a senior official of a major foreign political party, or a senior
executive of
a foreign government-owned corporation. In addition, a “senior foreign political figure” includes any corporation, business or
other entity that has been formed by, or for the benefit of, a senior foreign political figure.
3 “Immediate family” of a senior foreign political figure typically includes the figure’s parents, siblings, spouse, children and in-
laws.
4 A “close associate” of a senior foreign political figure is a person who is widely and publicly known to maintain an unusually
close relationship with the senior foreign political figure, and includes a person who is in a position to conduct substantial
domestic and
international financial transactions on behalf of the senior foreign political figure.

15

 
 
 
 
 
 
 6.        Covenants.

(a)

(b)

(c)

(d)

(e)

(f)

Best Efforts. Each party shall use its best efforts timely to satisfy each of the conditions to be satisfied by it as provided in Sections 7 and
8 of this Agreement.

Form D and Blue Sky Laws. If the Company decides to rely on Regulation D for this offering, the Company will file a Form D, to the
extent  applicable,  with  respect  to  the  offer  and  sale  of  the  Securities.  The  Company  shall  take  such  actions  as  the  Company  shall
reasonably determine is necessary to qualify the Securities and Warrant Shares, or obtain an exemption for the Securities and Warrant
Shares for sale to the Subscribers pursuant to this Agreement, under applicable US state blue sky laws.

Reporting Status; Rule 144. Through the date which is one-year after the final Closing Date, the Company shall, to the extent applicable,
maintain the registration of its ordinary shares under Section 12(b) or 12(g) of the Exchange Act and file in a timely manner (or, with
respect to Form 6-K Reports, shall use its commercially reasonable efforts to file in a timely manner) all reports required to be filed with
the SEC thereunder, and the Company shall not terminate its status as an issuer required to file reports under the Exchange Act even if the
Exchange Act or the rules and regulations thereunder would otherwise permit such termination. The Company further covenants that it
will  take  such  actions  which  are  in  compliance  with  the  applicable  laws  that  any  Subscriber  may  reasonably  request  to  enable  such
Subscriber  to  sell  or  transfer  the  Securities  acquired  in  the  Offering  without  registration  under  the  Securities  Act,  including  without
limitation, pursuant to Rule 144.

Use of Proceeds. The Company shall use the net proceeds from the sale of the Securities (after deducting fees and expenses (including
brokerage fees, legal fees and expenses and fees payable to the Escrow Agent)) for (i) completion of P2 Osteoporosis trial and primary
readouts; (ii) filing of IND for osteoporosis program; (iii) research and development efforts to further develop additional compounds and
finalize Hypo formulations; and (iv) general and administrative expenses to, among other things, support the Company’s public listing
and registration statement, in each case, as such use of proceeds may be amended, at the discretion of the Company’s board of directors
from time to time.

Survival.  Notwithstanding  anything  to  the  contrary  in  this  Agreement,  the  representations  and  warranties  of  the  Company  and  the
Subscriber contained in Sections 4 and 5 shall survive the final Closing for a period of one year. The covenants contained in Sections 6
and 15 shall survive for the maximum period permitted by law. Each Subscriber shall be responsible only for its own representations,
warranties, agreements and covenants hereunder.

Listing of Ordinary Shares. Following the Offering, the Company shall, if allowed under applicable laws or NASDAQ rules, promptly
secure the listing of all Ordinary Shares (including those underlying the Warrants and Broker Warrants) on the NASDAQ National
Market or such other market then constituting the Company’s principal trading market.

7.      Conditions to Company’s Obligations at each Closing. The Company’s obligation to complete the sale and issuance
of the Securities and deliver the Securities at each Closing shall be subject to the following conditions to the extent not waived by
the Company:

a.

b.

c.

Receipt of Payment. The Company shall have received payment, by certified or other bank check or by wire transfer of immediately
available funds, in the full amount of the Purchase Price for the amount of Securities being purchased by such Subscriber at such Closing.

Representations and Warranties. The representations and warranties made by the Subscriber in Section 5 hereof shall be true and correct
in all material respects as of, and as if made on, the date of this Agreement and as of such Closing Date with the same force and effect as
if  they  had  been  made  on  and  as  of  said  date  (except  in  each  case  to  the  extent  any  such  representation  and  warranty  is  qualified  by
materiality, in which case, such representation and warranty shall be true and correct in all respects as so qualified). The Subscriber shall
have performed in all material respects all obligations and covenants herein required to be performed by them on or prior to such Closing
Date.

Receipt of Executed Documents. Such Subscriber shall have executed and delivered to the Company the Omnibus Signature Page, the
Investor Profile, Anti-Money Laundering Form and Accredited Investor Certification. In addition, the Subscriber is furnishing to the
Company an executed IRS Form W-8BEN or W-9, if either is applicable, or the correct form as described in the instructions in the
attached herein as an exhibit (“Internal Revenue Service Forms”) and the instructions accompanying the applicable form.

16

 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
d.

e.

f.

Minimum Offering. The initial Closing shall be at least for the amount of Securities in the Minimum Offering at the Purchase Price.

Judgments.  No  judgment,  writ,  order,  injunction,  award  or  decree  of  or  by  any  court,  or  judge,  justice  or  magistrate,  including  any
bankruptcy court or judge, or any order of or by any governmental authority, shall have been issued, and no action or proceeding shall
have been instituted by any governmental authority, enjoining or preventing the consummation of the transactions contemplated hereby.

Foreign Investors.  If  the  Subscriber  is  not  a  United  States  person  (as  defined  by  Section  7701(a)(30)  of  the  Internal  Revenue  Code),
Subscriber  hereby  represents  that  it  has  satisfied  itself  as  to  the  full  observance  of  the  laws  of  its  jurisdiction  in  connection  with  any
invitation to subscribe for the Securities or any use of this Agreement, including (i) the legal requirements within its jurisdiction for the
purchase of the Securities, (ii) any foreign exchange restrictions applicable to such purchase, (iii) any government or other consents that
may  need  to  be  obtained,  and  (iv)  the  income  tax  and  other  tax  consequences,  if  any,  that  may  be  relevant  to  the  purchase,  holding,
redemption,  sale  or  transfer  of  the  Securities.  Subscriber’s  subscription  and  payment  for  and  continued  beneficial  ownership  of  the
Securities will not violate any applicable securities or other laws of Subscriber’s jurisdiction.

g.

Shareholder Approval. The Company shall have received any shareholder approval required under applicable law.

  8.        Conditions to Subscribers’ Obligations at each Closing. Each Subscriber’s obligation to accept delivery of the

Securities and to pay for the Securities at each Closing shall be subject to the following conditions to the extent not waived by the
Placement Agent on behalf of the Subscribers:

a.

b.

c.

d.

e.

f.

g.

Representations and Warranties. The representations and warranties made by the Company in Section 4 hereof shall be true and correct in
all material respects (except to the extent any such representation and warranty is qualified by materiality or reference to Material
Adverse Effect, in which case, such representation and warranty shall be true and correct in all respects as so qualified) as of, and as if
made on, the date of this Agreement and as of such Closing Date with the same force and effect as if they had been made on and as of
said date, except to the extent any such representation or warranty expressly speaks as of an earlier date, in which case such
representation or warranty shall be true and in all material respects correct as of such earlier date (except in each case to the extent any
such representation and warranty is qualified by materiality or reference to Material Adverse Effect, in which case, such representation
and warranty shall be true and correct in all respects as so qualified). The Company shall have performed in all material respects all
obligations and covenants herein required to be performed by it on or prior to the applicable Closing Date.

Receipt of Executed Transaction Documents. The Company shall have executed and delivered to the Placement Agent the Registration
Rights Agreement and the Escrow Agreement.

Minimum Offering. The initial Closing shall be at least for the amount of Securities in the Minimum Offering at thePurchase Price.

Judgments.  No  judgment,  writ,  order,  injunction,  award  or  decree  of  or  by  any  court,  or  judge,  justice  or  magistrate,  including  any
bankruptcy court or judge, or any order of or by any governmental authority, shall have been issued, and no action or proceeding shall
have been instituted by any governmental authority, enjoining or preventing the consummation of the transactions contemplated hereby.

Consents. The Company shall have obtained any and all consents, permits, approvals, registrations and waivers necessary or appropriate
for consummation by the Company of the purchase and sale of the Securities and the transactions contemplated hereby or under the
Transaction Documents, all of which shall be in full force and effect.

Reserved.

Officer’s Certificate. The Company shall have delivered to the Subscribers a certificate, executed on its behalf by an appropriate officer,
dated as of the applicable Closing Date, certifying as to the matters set forth in Sections 8 a.-e.  above, certifying the resolutions adopted
by its Board of Directors approving the transactions contemplated by this Agreement, the other Transaction Documents and the issuance
of the Securities, certifying that the current versions of its Articles of Association, and certifying as to the signatures and authority of
persons signing this Agreement on behalf of the Company. The foregoing certificate shall only be required to be delivered on the First
Closing Date, unless any information contained in the certificate has changed.

h.

Shareholder Approval. The Subscriber shall have received any shareholder approval required under applicable law.

17

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  9. 

Indemnification. Subject to Section 6(e) above, the Subscriber agrees to indemnify and hold harmless the Company,
the  Placement  Agent  and  any  other  broker,  agent  or  finder  engaged  by  the  Company  for  the  Offering,  and  their  respective
directors, officers, shareholders, members, partners, employees and agents (and any other persons with a functionally equivalent
role of a person holding such titles notwithstanding a lack of such title or any other title), each person who controls such persons
(within  the  meaning  of  Section  15  of  the  Securities  Act  and  Section  20  of  the  Exchange  Act),  and  the  directors,  officers,
shareholders,  agents,  members,  partners  or  employees  (and  any  other  persons  with  a  functionally  equivalent  role  of  a  person
holding such titles notwithstanding a lack of such title or any other title) of such controlling person, from and against all losses,
liabilities,  claims,  damages,  out  of  pocket  costs,  fees  and  expenses  whatsoever  (including,  but  not  limited  to,  any  and  all
reasonable  expenses  incurred  in  investigating,  preparing  or  defending  against  any  litigation  commenced  or  threatened)  based
upon or arising out of the Subscriber’s actual or alleged false acknowledgment, representation or warranty, or misrepresentation
or omission to state a material fact, or breach by the Subscriber of any covenant or agreement made by the Subscriber, contained
herein  or  in  any  other  any  other  documents  delivered  by  the  Subscriber  to  the  Company  in  connection  with  the  transactions
contemplated by this Agreement. In the absence of fraud, the liability of the Subscriber under this paragraph shall not exceed the
aggregate Purchase Price paid by the Subscriber for Securities hereunder.

  Subject to Section 6(e) above, the Company agrees to indemnify and hold harmless the Subscriber, its directors, officers,
shareholders, members, partners, employees and agents (and any other persons with a functionally equivalent role of a person
holding such titles notwithstanding a lack of such title or any other title), each person who controls such persons (within the
meaning of Section 15 of the Securities Act and Section 20 of the Exchange Act), and the directors, officers, shareholders, agents,
members, partners or employees (and any other persons with a functionally equivalent role of a person holding such titles
notwithstanding a lack of such title or any other title) of such controlling person, from and against all losses, liabilities, claims,
damages, costs, fees and expenses whatsoever (including, but not limited to, any and all reasonable expenses incurred in
investigating, preparing or defending against any litigation commenced or threatened) based upon or arising out of the
Company’s actual or alleged false acknowledgment, representation or warranty, or misrepresentation or omission to state a
material fact, or breach by the Company of any covenant or agreement made by the Company, contained in this Agreement, the
Registration Rights Agreement, the Warrants or the Escrow Agreement or in any other Transaction Document. Notwithstanding
anything to the contrary in this Agreement, in the absence of fraud, (i) the liability of the Company under this Agreement shall
not exceed the aggregate Purchase Price paid by each Subscriber and actually received by the Company for Securities hereunder,
and (ii) The Company will have no liability with respect to the matters described in Section 9 until the total amount of all losses
with respect to such matters for all Subscribers in the aggregate exceeds $150,000, at which point the Company will be obligated
to indemnify for any losses from the first dollar.

10.    Revocability; Binding Effect. The subscription hereunder may be revoked prior to the initial Closing, provided that
written notice of revocation is sent and is received by the Company or either of the Placement Agent at least two Business Days
prior  to  the  initial  Closing  on  such  subscription.  The  Subscriber  hereby  acknowledges  and  agrees  that  this  Agreement  shall
survive the death or disability of the Subscriber and shall be binding upon and inure to the benefit of the parties and their heirs,
executors, administrators, successors, legal representatives and permitted assigns. If the Subscriber is more than one person, the
obligations  of  the  Subscriber  hereunder  shall  be  joint  and  several  and  the  agreements,  representations,  warranties  and
acknowledgments  herein  shall  be  deemed  to  be  made  by  and  be  binding  upon  each  such  person  and  such  person’s  heirs,
executors, administrators, successors, legal representatives and permitted assigns.

11.    Immaterial Modifications to the Registration Rights Agreement. The Company may, at any time prior to the initial
Closing, amend the Registration Rights Agreement, if necessary to clarify any provision therein, without first providing notice or
obtaining  prior  consent  of  the  Subscriber.  This  right  shall  not  extend  to  material  modifications  to  the  Registration  Rights
Agreement.

12.    Third-Party Beneficiary. The Placement Agent shall be an express third-party beneficiary of the representations and
warranties included in this Agreement with respect to the Company and the PA Subscribers. This Agreement is intended for the
benefit  of  the  parties  hereto  and  their  respective  successors  and  permitted  assigns  and  is  not  for  the  benefit  of,  nor  may  any
provision hereof be enforced by, any other Person, except as otherwise set forth in this Section 12.

13.    Assignability. This Agreement and the rights, interests and obligations hereunder are not transferable or assignable by
the Subscriber, and the transfer or assignment of the Securities or the Warrant Shares shall be made only in accordance with the
terms and conditions of the Warrants (with respect to the Warrant) all applicable laws.

18

 
 
 
 
 
14.   Applicable Law. All questions concerning the construction, validity, enforcement and interpretation of this Agreement
shall be governed by the internal laws of the State of New York, without giving effect to any choice of law or conflict of law
provision or rule (whether of the State of New York or any other jurisdictions) that would cause the application of the laws of any
jurisdictions other than the State of New York.

15.   Arbitration. The parties  agree  to  submit  all  controversies  to  arbitration  in  accordance  with  the  provisions  set  forth

below and understand that:

a.

b.

c.

d.

e.

f.

Arbitration shall be final and binding on the parties.

THE PARTIES ARE WAIVING THEIR RIGHT TO SEEK REMEDIES IN COURT, AND EACH PARTY HEREBY IRREVOCABLY
WAIVES ANY RIGHT IT MAY HAVE, AND AGREES NOT TO REQUEST, A JURY TRIAL FOR THE ADJUDICATION OF ANY
DISPUTE HEREUNDER OR IN CONNECTION WITH OR ARISING OUT OF THIS AGREEMENT OR ANY TRANSACTION
CONTEMPLATED HEREBY.

Pre-arbitration discovery is generally more limited and different from court proceedings.

The arbitrator’s award is not required to include factual findings or legal reasoning and any party’s right to appeal or to seek modification
of rulings by arbitrators is strictly limited.

The panel of arbitrators will typically include a minority of arbitrators who were or are affiliated with the securities industry.

All controversies which may arise between the parties concerning this Agreement shall be determined by arbitration pursuant to the rules
then  pertaining  to  the  Financial  Industry  Regulatory  Authority  in  New  York  City,  New  York.  Judgment  on  any  award  of  any  such
arbitration  may  be  entered  in  the  Supreme  Court  of  the  State  of  New  York  or  in  any  other  court  having  jurisdiction  of  the  person  or
persons against whom such award is rendered. Any notice of such arbitration or for the confirmation of any award in any arbitration shall
be sufficient if given in accordance with the provisions of this Agreement. The parties agree that the determination of the arbitrators shall
be binding and conclusive upon them. The prevailing party, as determined by such arbitrators, in a legal proceeding shall be entitled to
collect any costs, disbursements and reasonable attorney’s fees from the other party. Prior to filing an arbitration, the parties hereby agree
that they will attempt to resolve their differences first by submitting the matter for resolution to a mediator, acceptable to all parties, and
whose expenses will be borne equally by all parties. The mediation will be held in the County of New York, State of New York, on an
expedited basis. If the parties cannot successfully resolve their differences through mediation, within sixty (60) days from the receipt of
written notice of a controversy from the notifying party, the matter will be submitted for resolution by arbitration. The arbitration shall
take place in the County of New York, State of New York, on an expedited basis.

         16.    Exemption from Qualification. The purchase of Securities under this Agreement is expressly conditioned upon the
exemption from qualification of the offer and sale of the Securities from any applicable US federal securities laws (including any
rules or regulations) and foreign securities laws of any jurisdiction (including any rules and regulations). The Company shall not
be required to qualify this transaction under any applicable US federal securities laws (including any rules or regulations) and any
foreign  securities  laws  of  any  jurisdiction  (including  any  rules  and  regulations)  and,  should  qualification  be  necessary,  the
Company  shall  be  released  from  any  and  all  obligations  to  maintain  its  offer,  and  may  rescind  any  sale  contracted,  in  such
jurisdiction.

          17.     Use of Pronouns. All pronouns and any variations thereof used herein shall be deemed to refer to the masculine,
feminine, neuter, singular or plural as the identity of the person or persons referred to may require.

          18.     Confidentiality. The Subscriber acknowledges and agrees that any information or data the Subscriber has acquired
from  or  about  the  Company  or  may  acquire  in  the  future,  not  otherwise  properly  in  the  public  domain,  was  received  in
confidence.  The  Subscriber  agrees  not  to  divulge,  communicate  or  disclose,  except  as  may  be  required  by  law  or  for  the
performance of this Agreement, or use to the detriment of the Company or for the benefit of any other person, or misuse in any
way, any confidential information of the Company, including any scientific, technical, trade or business secrets of the Company
and any scientific, technical, trade or business materials that are treated by the Company as confidential or proprietary, including,
but  not  limited  to,  internal  personnel  and  financial  information  of  the  Company  or  its  affiliates,  the  manner  and  methods  of
conducting the business of the Company or its affiliates and confidential information obtained by or given to the Company about
or belonging to third parties.

                  19.            Potential Conflicts. The Placement  Agent,  its  sub-agents,  legal  counsels  to  the  Placement  Agent,  and/or  their
respective  affiliates,  principals,  representatives  or  employees  may  now  or  hereafter  own  shares  or  other  securities  of  the
Company.

19

 
 
 
 
 
 
 
         20.      Independent Nature of Each Subscriber’s Obligations and Rights. For avoidance of doubt, the obligations of the
Subscribers  under  this  Agreement  are  several  and  not  joint  with  the  obligations  of  any  other  Subscribers,  and  each  Subscriber
shall not be responsible in any way for the performance of the obligations of any other Subscriber under any other Subscription
Agreement.  Nothing  contained  herein  and  no  action  taken  by  the  Subscriber  shall  be  deemed  to  constitute  the  Subscriber  as  a
partnership, an association, a joint venture, or any other kind of entity, or create a presumption that the Subscribers are in any way
acting in concert or as a group with respect to such obligations or the transactions contemplated by this Agreement and any other
subscription agreements.

         21.      Notices. All notice and other communications hereunder which are required or permitted under this Agreement will
be in writing and shall be deemed effectively given to a party by (a) the date of transmission if sent by facsimile or e-mail with
confirmation of transmission by the transmitting equipment if such notice or communication is delivered prior to 5:00 P.M., New
York City time, on a Business Day, or the next Business Day after the date of transmission, if such notice or communication is
delivered on a day that is not a business Day or later than 5:00 P.M., New York City time, on any Business Day; (b) seven (7)
days after deposit with the United States Post Office, by certified mail, return receipt requested, first-class mail, postage prepaid;
(c) on the date delivered, if delivered by hand or by messenger or overnight courier, addressee signature required (costs prepaid),
to the addresses below or at such other address and/or to such other persons as shall have been furnished by the parties:

If to the Company:

With a copy to

(which shall not constitute notice)

If to GP Nurmenkari Inc.:

With a copy to:
(which shall not constitute notice)

Entera Bio Ltd.
37 Walnut Street, Suite 300
Wellesley Hills, MA 02481
Attention: Adam Gridley, CEO
Email: adam@enterabio.com

Herzog Fox & Neeman 4 Weizmann Street
Tel Aviv 6423904 Israel
Yair Geva, Adv. or Tomer Farkash, Adv.
Email: gevay@hfn.co.il; farkasht@hfn.co.il
Facsimile: +972 3 6966464; and

Davis Polk & Wardwell LLP
450 Lexington Avenue
New York, NY 10017
Attention: Gil Savir, Esq.
Email: gil.savir@davispolk.com

GP Nurmenkari Inc.
22 Elizabeth Street
SONO Square, Suite 1J
Norwalk, CT 06854
Attention: Robert Fitzpatrick, CCO

Lucosky Brookman LLP
101 Wood Avenue South
Woodbridge, NJ 08830
Attention: Scott Rapfogel, Esq.
Email: srapfogel@lucbro.com

        22.    Omnibus Signature Page. This Agreement is intended to be read and construed in conjunction with the Registration
Rights  Agreement  and  the  Escrow  Agreement.  Accordingly,  pursuant  to  the  terms  and  conditions  of  this  Agreement,  the
Registration  Rights  Agreement  and  the  Escrow  Agreement,  it  is  hereby  agreed  that  the  execution  by  the  Subscriber  of  this
Agreement, in the place set forth on the applicable Omnibus Signature Page below, shall constitute agreement to be bound by the
terms and conditions hereof, and the terms and conditions of the Registration Rights Agreement and the Escrow Agreement, with
the same effect as if each of such separate but related agreement were separately signed.

20

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                23.          Public  Disclosure.  The  Subscriber  nor  any  officer,  manager,  director,  member,  partner,  stockholder,  employee,
affiliate,  affiliated  person  or  entity  of  the  Subscriber  shall  make  or  issue  any  press  releases  or  otherwise  make  any  public
statements or make any disclosures to any third person or entity with respect to the transactions contemplated herein and will not
make or issue any press releases or otherwise make any public statements of any nature whatsoever with respect to the Company
without  the  Company’s  express  prior  approval.  The  Company  has  the  right  to  withhold  such  approval  in  its  sole  discretion.
Notwithstanding the foregoing, the Subscriber may disclose information with respect to the transaction contemplated herein to
the extent that  the  Subscriber  is  required    by  any  applicable  governmental  authority  to  do  so;  provided,  however,  that  in  such
event, to the extent permitted by applicable law, the Subscriber shall notify the Company five (5) business days in advance and
shall  cooperate  with  the  Company,  solely  at  the  Disclosing  Party’s  expense,  in  any  attempt  to  contest  or  limit  such  required
disclosure.

       24.     Further Assurances. Each party shall do and perform, or cause to be done and performed, all such further acts and
things, and shall execute and deliver all such other agreements, certificates, instruments and documents, as the other party may
reasonably request in order to carry out the intent and accomplish the purposes of this Agreement and the consummation of the
transactions contemplated hereby.

       25.     Participation in Future Offerings.

a.

b.

c.

Subject  to  the  consumption  of  the  Initial  Closing,  and  subject  to  the  terms  and  conditions  of  this  Section  25  and  applicable  securities
laws, the  Company  agrees  that  each  Subscriber  will  be  entitled  to  purchase  its  pro-rata  portion  of  the  New  Securities  offered  by  the
Company to investors making a cash-investment in any private placement offering of the Company of more than $2,500,000 to be closed
during a period of one year following the final Closing Date of this Offering (the “Applicable Period”).  The  rights  granted  under  this
Section 25 to Subscribers are personal to the Subscribers and accordingly such rights cannot be transferred or assigned to any other party.

The  Company  shall  give  notice  (the  “Offer Notice”)  to  each  Eligible  Subscriber,  stating  (i)  its  bona  fide  intention  to  offer  such  New
Securities, (ii) the number of such New Securities to be offered, and (iii) the price and terms, if any, upon which it proposes to offer such
New Securities. By notification to the Company within five (5) days after the Offer Notice is given (the “Offer Period”), each Eligible
Subscriber may elect to purchase or otherwise acquire, at the price and on the terms specified in the Offer Notice, up to that portion of
such New Securities which equals to the proportion that the Securities actually purchased by such Eligible Subscriber in this Offering
bears to the total Securities actually sold by the Company in this Offering.

Notwithstanding any provision hereof to the contrary, in lieu of complying with the provisions of Section 25(b), the Company may elect
to give notice to the Eligible Subscriber within thirty (30) days after the issuance of New Securities. Such notice shall describe the type,
price, and terms of the New Securities. Each Eligible Subscriber shall have ten (10) days from the date notice is given according to this
subsection to elect to purchase up to the number of New Securities that would, if purchased by such Eligible Subscriber, would preserve
such Eligible Subscriber’s right to purchase its pro rata portion of the New Securities, calculated as set forth in Section 25(b).

21

 
 
 
 
 
d.

e.

f.

The  covenants  set  forth  in  this  Section  25  shall  terminate  and  be  of  no  further  force  or  effect  upon  the  earlier  of  (i)  the  end  of  the
Applicable Period, (ii) liquidation of the Company or (iii) the closing of merger or consolidation of the Company in which the Company
is a constituent party except any such merger or consolidation involving the Company in which the shares of capital of the Company
outstanding immediately prior to such merger or consolidation continue to represent, or are converted into or exchanged for shares of
capital that represent, immediately following such merger or consolidation, at least a majority, by voting power, of the capital stock of (1)
the surviving or resulting corporation; or (2) if the surviving or resulting corporation is a wholly owned subsidiary of another corporation
immediately following such merger or consolidation, the parent corporation of such surviving or resulting corporation.

If the offer to Eligible Subscribers under this Section 25 may, in the opinion of the Company’s counsel, constitute an offer to the public
under the applicable securities laws which is subject to prospectus or other requirements, then such offer shall be limited to the type of
offerees the offering to which is exempted from such prospectus requirement, and no offering shall be made to any Eligible Subscriber
until such Eligible Subscriber shall have provided the Company during the Offer Period with the satisfactory evidence of its compliance
with the applicable requirements under the securities laws.

The Term “New Securities” shall  mean  the  issuance  and  sale  of  the  Company’s  shares  or  equity  securities  or  securities  converted  into
equity securities of the Company, and shall exclude for the avoidance of doubt, any of the following securities or issuances: (i) shares,
options  or  convertible  securities  of  the  Company  issued  or  granted  as  a  dividend,  bonus  shares,  stock  split,  split-up  or  other  similar
distribution or recapitalization, to all shareholders or equity holders of the Company on a pro-rata basis, (ii) shares, options or convertible
securities of the Company issued or granted to: (a) employees or directors of, or consultants or advisors to, the Company or any of its
subsidiaries pursuant (or any shares issued upon the exercise of such options) to the Company’s share option plans, or (b) finders, broker-
dealers,  underwriters,  agents  or  other  similar  entities  assisting  the  Company  with  the  sale  or  issuance  of  the  equity  securities  of  the
Company, (iii) shares, options, rights or convertible securities of the Company actually issued upon the exercise of options, warrants or
shares of the Company issued upon the conversion or exchange of convertible securities existing prior to the date of the Initial Closing, in
each  case  provided  such  issuance  is  pursuant  to  the  terms  of  such  options  or  convertible  securities,  (iv)  shares,  options  or  convertible
securities  of  the  Company  issued  as  acquisition  consideration  pursuant  to  the  acquisition  of  another  corporation  by  the  Company  by
merger,  purchase  of  substantially  all  or  majority  of  the  assets  or  other  reorganization  or  to  a  joint  venture  agreement  approved  by  the
Board,  (v)  shares,  options  or  convertible  securities  of  the  Company  issued  in  connection  with  sponsored  research,  collaboration,
technology or patent license, development, OEM, marketing, settlement of claims, or other similar agreements or strategic partnerships
approved  by  the  Board,  (vi)  Securities  issued  or  sold  according  to  the  terms  of  this  Offering,  or  (vii)  any  issuance  in  which  Eligible
Subscribers purchasing 60% of the Securities purchased by the Eligible Subscribers in this Offering have agreed in writing to exclude
such issuance of new securities from the right of offer under this Section 25.

22

 
 
 
         26.    Miscellaneous.

a.

b.

c.

d.

e.

f.

This  Agreement,  together  with  the  Registration  Rights  Agreement,  the  Securities,  the  Escrow  Agreement,  and  any  confidentiality
agreement  between  the  Subscriber  and  the  Company,  constitutes  the  entire  agreement  between  the  Subscriber  and  the  Company  with
respect  to  the  Offering  and  supersedes  all  prior  oral  or  written  agreements  and  understandings,  if  any,  relating  to  the  subject  matter
hereof.  Any  term  of  this  Agreement  may  be  amended  and  the  observance  of  any  term  hereof  may  be  waived  (either  prospectively  or
retroactively and either generally or in a particular instance) only with the written consent of (i) the Company, (ii) holders of 60% of the
Purchase  Price  by  the  Subscribers  actually  investing  in  this  Offering,  and  (iii)  the  Placement  Agent  (the  “Majority  Subscribers”),
provided  however  that  (i)  no  Subscriber  shall  be  required  to  increase  its  respective  Purchase  Price  or  to  make  any  additional
representations or warranties without its prior written consent, and (ii) any amendment or waiver that would adversely and directly affect
any Subscribers in a disproportionate manner relative to other Subscribers shall not be effective against the Subscribers without the prior
written consent of the Subscriber  (it  is  agreed  that  the  mere  fact  that  that  each  Subscriber  has  provided  the  Company  with  a  different
portion of the Purchase Price, shall not be deemed by itself to adversely affect the rights of such Subscribers in the context of amendment
or waiver).

This Agreement may be executed in one or more original or facsimile or by an e-mail which contains a portable document format (.pdf)
file of an executed signature page counterparts, each of which shall be deemed an original, but all of which shall together constitute one
and the same instrument and which shall be enforceable against the parties actually executing such counterparts. The exchange of copies
of this Agreement and of signature pages by facsimile transmission or in .pdf format shall constitute effective execution and delivery of
this Agreement as to the parties and may be used in lieu of the original Agreement for all purposes. Signatures of the parties transmitted
by facsimile or by e- mail of a document in pdf format shall be deemed to be their original signatures for all purposes.

Each provision of this Agreement shall be considered separable and, if for any reason any provision or provisions hereof are determined
to be invalid or contrary to applicable law, such invalidity or illegality shall not impair the operation of or affect the remaining portions of
this Agreement.

Paragraph titles are for descriptive purposes only and shall not control or alter the meaning of this Agreement as set forth in the text.

The Subscriber understands and acknowledges that there may be multiple Closings for the Offering.

The Subscriber hereby agrees to furnish the Company such other information as the Company may request prior to the applicable Closing
or reasonably request following post the request Closing with respect to its subscription hereunder.

[SIGNATURE PAGE FOLLOWS]

23

 
 
 
 
 
 
 
 
IN WITNESS WHEREOF, the Company has duly executed this Subscription Agreement as of the 13th day of December,
2019.

ENTERA BIO LTD

By: /s/ Adam Gridley          
Name: Adam Gridley
Title: Chief Executive Officer

[Signature Page to Subscription Agreement]

24

 
 
 
 
 
 
[How to subscribe for Securities in the private offering of Entera Bio Ltd:]

Date and Fill in the dollar amount of Securities being purchased and complete and sign the Omnibus Signature Page.

Initial the Accredited Investor Certification in the appropriate place or places.

Complete and sign the Investor Profile.

Complete and sign the Anti-Money Laundering Information Form.

Date and sign the Confidentiality Agreement.

Fax or email all forms and then send all signed original documents to your registered representatives office:

1.

2.

3.

4.

5.

6.

GP Nurmenkari Inc.
Attn: Aaron Segal
122 East 42nd Street, Suite 1616 New York, NY 10168
Facsimile Number: 212.661.8786
Telephone Number: 212.612.3219
E-mail address: ams@intuitivevp.com

7.

If you are paying the Purchase Price by check, a certified or other bank check for the exact dollar amount of the Purchase Price for the Securities
you  are  purchasing  should  be  made  payable  to  the  order  of  “Delaware  Trust  Company,  as  Escrow  Agent  for  Entera  Bio  Ltd.  –  Biomedical
Solutions, Acct. # *******” and should be sent directly to Delaware Trust Company, 251 Little Falls Drive, Wilmington, DE 19808, Attn: Trust
Administration.

Checks take up to 5 business days to clear. A check must be received by the Escrow Agent at least 6 business days before the closing date.

8.

If you are paying the Purchase Price by wire transfer, you should send a wire transfer for the exact dollar amount of the Purchase Price for the
Notes you are purchasing according to the following instructions:

Bank:

ABA Routing #:
SWIFT CODE:
Account Name:
Account #:
Reference:

Thank you for your interest.

US Bank
5065 Wooster Road
Cincinnati, OH 45226
**************
**************
Delaware Trust Company
**************
***************
[INSERT SUBSCRIBER’S NAME]”
______________________________

25

 
 
 
 
 
 
 
 
 
 
 
OMNIBUS SIGNATURE PAGE TO SUBSCRIPTION AGREEMENT, REGISTRATION
RIGHTS AGREEMENT AND ESCROW AGREEMENT

The  undersigned,  desiring  to:  (i)  enter  into  the  Subscription  Agreement,  dated  as  of  December  13,  2019  (the  “Subscription
Agreement”), between the undersigned, Entera Bio Ltd., an Israeli corporation (the “Company”), and the other parties thereto, in
or substantially in the form furnished to the undersigned (ii) purchase Securities of the Company as set forth in the Subscription
Agreement, (iii) enter into the Registration Rights Agreement (the “Registration Rights Agreement”), among the undersigned, the
Company and the other parties thereto, in or substantially in the form furnished to the undersigned, and (iv) enter into the Escrow
Agreement  (the  “Escrow  Agreement”)  among  the  undersigned,  the  Company,  Entera  Bio  Ltd,  GPN  Nurmenkari  Inc.  and  the
other parties thereto, in or substantially in the form furnished to the undersigned, hereby agrees to purchase such securities from
the Company and further agrees to join the Private Placement Offering Master Agreement, the Registration Rights Agreement (if
applicable to the Subscriber) and the Escrow Agreement as a party thereto, with all the rights and privileges appertaining thereto,
and to be bound in all respects by the terms and conditions thereof. The undersigned specifically acknowledges having read the
representations  section  in  the  Private  Placement  Offering  Master  Agreement  entitled  “Representations,  Warranties  and
Agreements of the Subscriber” and hereby represents that the statements contained therein are complete and accurate with respect
to the undersigned as a Subscriber.

IN WITNESS WHEREOF, the Subscriber hereby executes this Agreement, the Registration Rights Agreement and the Escrow
Agreement. Dated: December 13, 2019

SUBSCRIBER (individual)

Signature

Print Name

$800,000
Total Purchase Price

SUBSCRIBER (entity)
D.N.A Biomedical Solutions Ltd.
Name of Entity
By: /s/ Yonatan Malca          /s/ Tony Klein

Signature

Signature (if Joint Tenants or Tenants in Common)
Address of Principal Residence:

Print Name: Yonatan Malca          Tony Klein
Title:          CEOCFO
Address of Executive Offices:
************************___________________________

Social Security Number(s):

Telephone Number:

Facsimile Number:

E-mail Address:

IRS Tax Identification Number:

Telephone Number:
***************          

Facsimile Number:

E-mail Address: *************
Please also execute the incumbency certificate attached
hereto as Schedule 5

1 Will reflect the Closing Date. Not to be completed by Subscriber.

 26

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Form of Warrant

Exhibit 4.27

THIS SECURITY AND THE ORDINARY SHARES ISSUABLE UPON EXERCISE OF THIS SECURITY HAVE NOT
BEEN REGISTERED UNDER THE UNITED STATES SECURITIES ACT OF 1933, AS AMENDED (THE
“SECURITIES ACT”), AND MAY NOT BE OFFERED, SOLD, PLEDGED OR OTHERWISE TRANSFERRED
EXCEPT IN ACCORDANCE WITH THE FOLLOWING SENTENCE.  BY ITS ACQUISITION HEREOF OR OF A
BENEFICIAL INTEREST HEREIN, THE ACQUIRER:

(1)          REPRESENTS THAT IT AND ANY ACCOUNT FOR WHICH IT IS ACTING IS AN ACCREDITED
INVESTOR (WITHIN THE MEANING OF RULE 501(a) UNDER THE SECURITIES ACT) AND THAT IT
EXERCISES SOLE INVESTMENT DISCRETION WITH RESPECT TO EACH SUCH ACCOUNT, AND

(2)          AGREES FOR THE BENEFIT OF ENTERA BIO LTD. (THE “COMPANY”) THAT IT WILL NOT OFFER,
SELL, PLEDGE OR OTHERWISE TRANSFER THIS SECURITY OR ANY BENEFICIAL INTEREST HEREIN,
EXCEPT:

(A)          TO THE COMPANY OR ANY SUBSIDIARY THEREOF, OR

(B)          PURSUANT TO A REGISTRATION STATEMENT THAT HAS BECOME EFFECTIVE UNDER THE
SECURITIES ACT, OR

(C)          TO AN ACCREDITED INVESTOR IN COMPLIANCE WITH SECTION 4(a)(7) OF THE SECURITIES ACT,
OR

(D)          PURSUANT TO AN EXEMPTION FROM REGISTRATION PROVIDED BY RULE 144 UNDER THE
SECURITIES ACT OR ANY OTHER AVAILABLE EXEMPTION FROM THE REGISTRATION REQUIREMENTS
OF THE SECURITIES ACT.

PRIOR TO THE REGISTRATION OF ANY TRANSFER IN ACCORDANCE WITH CLAUSE (2)(D) ABOVE, THE
COMPANY AND THE COMPANY’S WARRANT AGENT RESERVE THE RIGHT TO REQUIRE THE DELIVERY OF
SUCH LEGAL OPINIONS, CERTIFICATIONS OR OTHER EVIDENCE AS MAY REASONABLY BE REQUIRED IN
ORDER TO DETERMINE THAT THE PROPOSED TRANSFER IS BEING MADE IN COMPLIANCE WITH THE
SECURITIES ACT AND APPLICABLE STATE SECURITIES LAWS. NO REPRESENTATION IS MADE AS TO THE
AVAILABILITY OF ANY EXEMPTION FROM THE REGISTRATION REQUIREMENTS OF THE SECURITIES ACT.

SECURITIES EVIDENCED HEREBY AND ORDINARY SHARES OF THE COMPANY ISSUED UPON EXERCISE OF
SUCH SECURITIES SHALL BE ENTITLED TO REGISTRATION RIGHTS UNDER A REGISTRATION RIGHTS
AGREEMENT TO BE EXECUTED BY THE COMPANY.

ORDINARY SHARE PURCHASE WARRANT

For the Purchase of [_____] Ordinary Shares

of

ENTERA BIO LTD.

 
 
 
 
 
 
 
 
 
 
 
 
 
Warrant Shares:   [   ]
Warrant Number:  [   ]

Series Investors Warrants

Initial Exercise Date:  December 11, 2019
Issue Date:  [           ], 2019

CUSIP:  N/A
ISIN:  N/A

THIS ORDINARY SHARE PURCHASE WARRANT (the “Warrant”) certifies that, for value received, American
Stock Transfer & Trust Company, LLC, as Warrant Agent, on behalf of the Persons whose names the Warrants are registered in
the  relevant  Warrant  Register  (the  “Holders”)  is  entitled,  upon  the  terms  and  subject  to  the  limitations  on  exercise  and  the
conditions hereinafter set forth, at any time on or after December 11, 2019 (the “Initial Exercise Date”) and on or prior to 5:00
p.m., New York City time, on the third (3) year anniversary of the Initial Exercise Date, subject to early acceleration as set forth
in Section 3(h) below (the “Termination Date”) but not thereafter, to subscribe for and purchase from Entera Bio Ltd., a company
limited  by  shares  incorporated  under  the  laws  of  Israel  (the  “Company”),  up  to  the  number  of  Ordinary  Shares  shown  on
Schedule 1 hereto (as subject to adjustment hereunder, the “Warrant Shares”).  The purchase price of one Ordinary Share under
this Warrant shall be equal to the Exercise Price, as defined in Section 2(b).

Section 1.          Definitions.  In addition to the terms defined elsewhere in this Warrant, the following terms shall have the

meanings indicated in this Section 1:

“2018 Plan” means the 2018 Equity Incentive Plan governing the issuance of equity incentive awards from and

after the Company’s initial public offering on July 2, 2018.

“Accredited Investor”  has  the  meaning  set  forth  in  Rule  501  of  Regulation  D  promulgated  under  the  Securities

Act.

“Affiliate”  means  any  Person  that  directly,  or  indirectly  through  one  or  more  intermediaries,  controls  or  is
controlled by or is under common control with a Person, as such terms are used in and construed under Rule 405 under
the Securities Act.

“Adjustment  Right”  means  any  right  granted  with  respect  to  any  securities  issued  in  connection  with,  or  with
respect to, any issuance or sale (or deemed issuance or sale in accordance with Section 3(b)) of Ordinary Shares (other
than  rights  of  the  type  described  in  Section  3(f)  and  (g)  hereof)  that  could  result  in  a  decrease  in  the  net  consideration
received by the Company in connection with, or with respect to, such securities (including, without limitation, any cash
settlement rights, cash adjustment or other similar rights).

“Bloomberg” means Bloomberg L.P.

“Board of Directors” means the board of directors of the Company.

“Business Day” means any day except any Saturday, any Sunday, any day which is a federal legal holiday in the
United  States  or  Israel  or  any  day  on  which  banking  institutions  in  the  State  of  New  York  or  Israel  are  authorized  or
required by law or other governmental action to close.

“Calculation Period” means the 10 consecutive Trading Day period beginning on, and including, the Trading Day

immediately following the Cashless Exercise Date for a Warrant.

“Cashless  Exercise  Date”  means  the  date  on  which  a  Holder  complies  with  the  applicable  requirements  for
cashless  exercise  as  set  forth  in  Sections  2(a)  and 2(c); provided  that,  if  such  date  is  not  a  Trading  Day  or  the  Holder
satisfies such requirements after 5:00 p.m. on a Trading Day, then the Cashless Exercise Date shall be (i) the immediately
succeeding Trading Day, or (ii) if such date is the Termination Date, the immediately preceding Trading Day.

“Commission” means the United States Securities and Exchange Commission.

2

 
 
 
 
 
 
 
 
 
 
 
 
 
 
“Exchange  Act”  means  the  Securities  Exchange  Act  of  1934,  as  amended,  and  the  rules  and  regulations

promulgated thereunder.

“Exempt Issuance”  means  the  issuance  of  (a)  Ordinary  Shares  or  options  to  employees,  officers,  consultants  or
directors of the Company pursuant to any stock or option plan duly adopted by a majority of the non-employee members
of  the  Board  of  Directors  of  the  Company  or  a  majority  of  the  members  of  a  committee  of  non-employee  directors
established for such purpose for services rendered to the Company, provided, however, issuances to consultants shall not
exceed 250 Ordinary Shares during any calendar quarter (it being understood that this limitation, if applied to an issuance
of  options  to  consultants  during  any  calendar  quarter,  shall  not  apply  to  subsequent  exercises  of  such  options),
(b) securities to be sold pursuant to and issuable upon the exercise or exchange of any securities issued pursuant to this
Warrant  and/or  rights,  options  or  other  securities  exercisable  or  exchangeable  for  or  convertible  into  Ordinary  Shares
issued and outstanding as of December 11, 2019, provided that such securities have not been amended since December
11, 2019 to increase the number of such securities or to decrease the exercise price, exchange price or conversion price of
any such securities, (c) securities issued pursuant to acquisitions or strategic transactions approved by a majority of the
disinterested directors of the Company, provided that any such issuance shall only be to a Person (or to the equityholders
of a Person) which is, itself or through its subsidiaries, an operating company or an asset in a business synergistic with the
business of the Company and shall provide to the Company additional benefits in addition to the investment of funds, but
shall not include a transaction in which the Company is issuing securities primarily for the purpose of raising capital or to
an entity whose primary business is investing in securities and (d) securities in the Offering or the 2018 Plan, including
any  deemed  issuance  or  automatic  conversion  of  securities  issued  therein  (including,  for  the  avoidance  of  doubt,  the
issuance of shares upon conversion of convertible loans under the convertible financing agreements immediately prior to
the closing of the Company’s initial public offering).

“Offering”  means  the  private  placement  offering  by  the  Company  of  a  minimum  of  Seven  Million  Dollars
($7,000,000) and a maximum of Fourteen Million Dollars ($14,000,000) of the Company’s Ordinary Shares in connection
with the offering the Warrants.

“Last  Reported  Sale  Price”  of  the  Ordinary  Shares  on  any  date  means  the  closing  sale  price  per  share  (or  if  no
closing sale price is reported, the average of the bid and ask prices or, if more than one in either case, the average of the
average bid and the average ask prices) on that date as reported in composite transactions for the principal U.S. national or
regional securities exchange on which the Ordinary Shares are traded. If the Ordinary Shares are not listed for trading on
a U.S. national or regional securities exchange on the relevant date, the “Last Reported Sale Price” shall be the last quoted
bid price for the Ordinary Shares in the over-the-counter market on the relevant date as reported by OTC Markets Group
Inc. (or a similar organization or agency succeeding to its functions of reporting prices). If the Ordinary Shares (or such
other security) are not so quoted, the “Last Reported Sale Price” shall be the average of the mid-point of the last bid and
ask prices for the Ordinary Shares (or such other security) on the relevant date from a nationally recognized independent
investment banking firm selected by the Company for this purpose.

“Listed Stock Transaction” means a Fundamental Transaction for which at least 90% of the consideration received
or to be received by holders of Ordinary Shares, excluding cash payments for fractional shares and cash payments made
pursuant to dissenters’ or appraisal rights, in connection with such Fundamental Transaction consists of ordinary shares,
common  shares  or  American  Depositary  shares  that  are  listed  or  quoted  on  any  of  the  NYSE  American,  the  Nasdaq
Capital Market, the Nasdaq Global Market, the Nasdaq Global Select Market, the New York Stock Exchange, OTCQB or
OTCQX (or any of their respective successors) or will be so listed or quoted when issued or exchanged in connection with
such Fundamental Transaction.

“Market  Disruption  Event”  means  (a)  a  failure  by  the  primary  U.S.  national  or  regional  securities  exchange  or
market  on  which  the  Ordinary  Shares  are  listed  or  admitted  for  trading  to  open  for  trading  during  its  regular  trading
session or (b) the occurrence or existence prior to 1:00 p.m., New York City time, on any Scheduled Trading Day for the
Ordinary Shares for more than one half-hour period in the aggregate during regular trading hours of any suspension or
limitation  imposed  on  trading  (by  reason  of  movements  in  price  exceeding  limits  permitted  by  the  relevant  stock
exchange  or  otherwise)  in  the  Ordinary  Shares  or  in  any  options  contracts  or  futures  contracts  relating  to  the  Ordinary
Shares.

3

 
 
 
 
 
 
“NIS” means the legal currency of Israel.

“Ordinary Share Equivalents” means any securities of the Company or the Subsidiaries which would entitle the
holder  thereof  to  acquire  at  any  time  Ordinary  Shares,  including,  without  limitation,  any  debt,  preferred  stock,  right,
option, warrant or other instrument that is at any time convertible into or exercisable or exchangeable for, or otherwise
entitles the holder thereof to receive, Ordinary Shares.

“Ordinary Shares” means the ordinary shares of the Company, nominal value NIS 0.0000769 per share, and any

other class of securities into which such securities may hereafter be reclassified or changed.

“Person” means an individual or corporation, partnership, trust, incorporated or unincorporated association, joint
venture, limited liability company, joint stock company, government (or an agency or subdivision thereof) or other entity
of any kind.

“Scheduled  Trading  Day”  means  a  day  that  is  scheduled  to  be  a  Trading  Day  on  a  Trading  Market  or,  if  the
Ordinary  Shares  are  not  then  listed  on  a  Trading  Market,  on  the  principal  other  U.S.  national  or  regional  securities
exchange on which the Ordinary Shares are then listed or admitted for trading.  If the Ordinary Shares are not so listed or
admitted for trading, “Scheduled Trading Day” means a Business Day.

“Securities  Act”  means  the  Securities  Act  of  1933,  as  amended,  and  the  rules  and  regulations  promulgated

thereunder.

“Specified Fundamental Transaction” means (I) one or more related transactions described in clause (i) of the first
sentence of Section 3(e) where, immediately after giving effect thereto (x) the holders of all of the Company’s classes of
common  equity  immediately  prior  to  such  transaction(s)  own,  directly  or  indirectly,  more  than  50%  of  all  classes  of
common  equity  of  the  continuing  or  surviving  corporation  or  transferee  or  the  parent  thereof  immediately  after  such
transaction(s) in substantially the same proportions as such ownership immediately prior to such transaction(s), or (y) the
Company will be the surviving entity or (II) a Listed Stock Transaction.

“Subsidiary” means any subsidiary of the Company and shall, where applicable, also include any direct or indirect

subsidiary of the Company formed or acquired after the date hereof.

“Trading Day”  means  a  day  on  which  (i)  there  is  no  Market  Disruption  Event  and  (ii)  the  Ordinary  Shares  are
traded on a Trading Market or, if the Ordinary Shares are not then listed on a Trading Market, on the principal other U.S.
national or regional securities exchange on which the Ordinary Shares are then listed or, if the Ordinary Shares are not
then listed on a U.S. national or regional securities exchange, on the principal other market on which the Ordinary Shares
are then traded; provided that if the Ordinary Shares are not so listed or traded, “Trading Day” means a Business Day.

“Trading Market” means any of the following markets or exchanges on which the Ordinary Shares are listed or
quoted for trading on the date in question:  the NYSE American, the Nasdaq Capital Market, the Nasdaq Global Market,
the Nasdaq Global Select Market, the New York Stock Exchange, OTCQB or OTCQX (or any successors to any of the
foregoing).

“Transfer  Agent”  means  American  Stock  Transfer  &  Trust  Company,  LLC,  the  current  transfer  agent  for  the
Ordinary Shares and the Warrants, with a mailing address of 6201 15th Avenue, Brooklyn, New York 11219 and a phone
number of (718) 921-8124 and any successor transfer agent for the Ordinary Shares and the Warrants.

“U.S. dollars” or “$” means United States dollars.

4

 
 
 
 
 
 
 
 
 
 
 
 
“VWAP” means, for any date, with respect to the Ordinary Shares or any other security, the price determined by
the first of the following clauses that applies: (a) if the Ordinary Shares or such other security are then listed or quoted on
a Trading Market, the daily volume-weighted average price per share of the Ordinary Shares or of such other security for
such  date  (or  the  nearest  preceding  date)  on  the  primary  Trading  Market  on  which  the  Ordinary  Shares  or  such  other
security  are  then  listed  or  quoted  as  reported  by  Bloomberg  (based  on  a  Trading  Day  from  9:30  a.m.  (New  York  City
time) to 4:02 p.m. (New York City time)), (b) if the Ordinary Shares or such other security are not then listed or quoted
for trading on a Trading Market and if prices for the Ordinary Shares or such other security are then reported in the “Pink
Sheets”  published  by  OTC  Markets  Group,  Inc.  (or  a  similar  organization  or  agency  succeeding  to  its  functions  of
reporting prices), the most recent bid price per share of the Ordinary Shares or such other security so reported, or (c) in all
other cases, the fair market value of an Ordinary Share or such other security as determined, using a volume-weighted
average method, by an independent appraiser selected in good faith by the holders of a majority in interest of the Warrants
then outstanding and reasonably acceptable to the Company, the reasonable fees and expenses of which shall be paid by
the Company.

“Warrant Agency Agreement” means that certain warrant agency agreement, dated as of the Initial Exercise Date,

between the Company and the Warrant Agent.

“Warrant Agent” means the Transfer Agent and any successor warrant agent of the Company.

“Warrants” means the Series Investors Warrants issued by the Company.

Section 2.          Exercise.

a)          Exercise of Warrant.  Exercise of the purchase rights represented by this Warrant may be made, in whole
or in part, at any time or times on or after the Initial Exercise Date and on or before the Termination Date by delivery to
the Company or the Warrant Agent (or such other office, agency or bank that the Company may designate by notice in
writing to the registered Holder at the address of the Holder appearing on the books of the Company), as applicable, of  a
duly executed facsimile copy (or electronic copy, i.e. “PDF” or “TIF”, submitted by e-mail) of the Notice of Exercise in
the  form  annexed  hereto  as  Exhibit A (“Notice of  Exercise”),  to  be  delivered  to  the  Warrant  Agent;  provided  that  any
partial exercise of a Warrant hereunder must be in relation to a whole number of Warrant Shares.  On the Termination
Date, this Warrant, to the extent not previously exercised or expired pursuant to Section 3(h), shall terminate and expire
worthless.  No  ink-original  Notice  of  Exercise  shall  be  required,  nor  shall  any  medallion  guarantee  (or  other  type  of
guarantee or notarization) of any Notice of Exercise be required.  Partial exercises of this Warrant resulting in purchases
of a portion of the total number of Warrant Shares available hereunder shall have the effect of lowering the outstanding
number  of  Warrant  Shares  purchasable  hereunder  in  an  amount  equal  to  the  applicable  number  of  Warrant  Shares  so
purchased.  The Warrant Agent shall reflect any such initial exercise on Schedule 1 hereto.  The Company shall deliver
any  objection  to  any  Notice  of  Exercise  within  one  (1)  Business  Day  of  receipt  of  such  notice.  Any  reference  in  this
Warrant  to  the  issuance  of  a  certificate  or  the  certificates  representing  the  Warrant  Shares  shall  be  deemed  to  be  a
reference  to  the  book-entry  issuance  of  such  Warrant  Shares.  The  Holder  and  any  assignee,  by  acceptance  of  this
Warrant, acknowledge and agree that, by reason of the provisions of this paragraph, following the purchase of a
portion of the Warrant Shares hereunder, the number of Warrant Shares available for purchase hereunder at any
given time may be less than the amount stated on the face hereof.

b)                  Exercise  Price.    The  exercise  price  per  Ordinary  Share  under  this  Warrant  shall  be  $2.96,  subject  to
adjustment  hereunder  (the  “Exercise  Price”);  provided  that  in  no  event  shall  the  Exercise  Price  be  adjusted  below  the
nominal value (or U.S. dollar equivalent) of the Ordinary Shares.

c)          Cashless Exercise.  The Holder may exercise this Warrant to receive a number of Warrant Shares equal to

the quotient obtained by dividing [(A-B) (X)] by (A), where:

(A) = the arithmetic average of the VWAPs of the Ordinary Shares over each of the 10 consecutive Trading Days
during the related Calculation Period;

(B) = the Exercise Price of this Warrant, as adjusted hereunder; and

5

 
 
 
 
 
 
 
 
 
 
(X) = the number of Warrant Shares that would be issuable upon exercise of this Warrant in accordance with the
terms of this Warrant, assuming such exercise were by means of a cash exercise rather than a cashless exercise.

The  parties  acknowledge  and  agree  that  in  accordance  with  Section  3(a)(9)  of  the  Securities  Act,  the  Warrant
Shares shall take on the characteristics under the Securities Act of the Warrants being exercised. The Company agrees not
to take any position contrary to this Section 2(c).

d)          Mechanics upon Exercise.

i.

ii.

iii.

Delivery of Warrant Shares Upon Exercise.  The Company shall cause the Warrant Shares purchased hereunder to be
transmitted by the Transfer Agent to the Holder (A) by crediting the Holder’s, or its designee’s, balance account with
The Depository Trust Company through its Deposit or Withdrawal at Custodian system (“DWAC”) if the Company is
then a participant in such system and such Warrant Shares are then eligible for sale by such Holder pursuant to Rule
144(b)(1)(i), and (B) otherwise by registering such Warrant Shares in the Company’s share register in the name of such
Holder  or  its  assignee,  in  each  case,  by  the  date  that  is  two  (2)  Trading  Days  after  the  final  day  of  the  related
Calculation Period (such date the “Warrant Share Delivery Date”).  The Warrant Shares shall be deemed to have been
issued,  and  the  Holder,  or  any  other  person  so  designated  by  the  Holder  to  be  named  in  the  share  register,  shall  be
deemed to have become a holder of record of such shares for all purposes as of the final day of the related Calculation
Period; provided that payment to the Company of all taxes required to be paid by the Holder, if any, pursuant to Section
2(d)(vi)  have  timely  been  made  prior  to  the  issuance  of  such  shares;  provided, further  that  if  such  final  date  of  the
Calculation  Period  is  a  date  upon  which  the  Ordinary  Share  transfer  books  of  the  Company  are  closed,  such  person
shall  be  deemed  to  have  become  the  record  holder  of  such  shares  on,  and  such  certificate  shall  be  dated,  the  next
succeeding day on which the Ordinary Share transfer books of the Company are open.  If the Company fails for any
reason to deliver to the Holder the Warrant Shares subject to a Notice of Exercise by the Warrant Share Delivery Date,
the Company shall pay to the Holder, in cash, as liquidated damages and not as a penalty, for each $1,000 of Warrant
Shares  subject  to  such  exercise  (based  on  the  VWAP  of  the  Ordinary  Shares  on  the  date  of  the  applicable  Notice  of
Exercise),  $10  per  Trading  Day  (increasing  to  $20  per  Trading  Day  on  the  fifth  Trading  Day  after  such  liquidated
damages begin to accrue) for each Trading Day after such Warrant Share Delivery Date until such Warrant Shares are
delivered or Holder rescinds such exercise.  The Company agrees to maintain a transfer agent that is a participant in the
FAST program so long as this Warrant remains outstanding and exercisable.

[Reserved.]

Rescission Rights.    If  the  Company  fails  to  cause  the  Transfer  Agent  to  transmit  to  the  Holder  the  Warrant  Shares
pursuant  to  Section  2(d)(i)  by  the  Warrant  Share  Delivery  Date,  then  the  Holder  will  have  the  right  to  rescind  such
exercise.

6

 
 
 
 
 
 
iv.

v.

vi.

Compensation for Buy-In on Failure to Timely Deliver Warrant Shares Upon Exercise.  In addition to any other rights
available to the Holder, if the Company fails to cause the Transfer Agent to transmit to the Holder the Warrant Shares in
accordance with the provisions of Section 2(d)(i) above on or before the applicable Warrant Share Delivery Date (other
than any such failure that is solely due to any action or inaction by the Holder with respect to such exercise),  and  if
after  such  date  the  Holder  is  required  by  its  broker  to  purchase  (in  an  open  market  transaction  or  otherwise),  or  the
Holder’s brokerage firm otherwise purchases, Ordinary Shares to deliver in satisfaction of a sale by the Holder of the
Warrant Shares which the Holder anticipated receiving upon such exercise (a “Buy-In”), then the Company shall (A)
pay  in  cash  to  the  Holder  the  amount,  if  any,  by  which  (x)  the  Holder’s  total  purchase  price  (including  brokerage
commissions,  if  any)  for  the  Ordinary  Shares  so  purchased  exceeds  (y)  the  amount  obtained  by  multiplying  (1)  the
number of Warrant Shares that the Company was required to deliver to the Holder in connection with the exercise at
issue times (2) the price at which the sell order giving rise to such purchase obligation was executed, and (B) at the
option  of  the  Holder,  either  reinstate  the  portion  of  the  Warrant  and  equivalent  number  of  Warrant  Shares  for  which
such  exercise  was  not  honored  (in  which  case  such  exercise  shall  be  deemed  rescinded)  or  deliver  to  the  Holder  the
number  of  Ordinary  Shares  that  would  have  been  issued  had  the  Company  timely  complied  with  its  exercise  and
delivery obligations hereunder.  For example, if the Holder purchases Ordinary Shares having a total purchase price of
$11,000 to cover a Buy-In with respect to an attempted exercise of Ordinary Shares with an aggregate sale price giving
rise to such purchase obligation of $10,000, under clause (A) of the immediately preceding sentence the Company shall
be required to pay the Holder $1,000.  The Holder shall provide the Company  written  notice  indicating  the  amounts
payable to the Holder in respect of the Buy-In and, upon request of the Company, evidence of the amount of such loss. 
Nothing herein shall limit a Holder’s right to pursue any other remedies available to it hereunder, at law or in equity
including, without limitation, a decree of specific performance and/or injunctive relief with respect to the Company’s
failure to timely deliver Ordinary Shares upon exercise of the Warrant as required pursuant to the terms hereof.

No  Fractional  Shares  or  Scrip.    No  fractional  shares  or  scrip  representing  fractional  shares  shall  be  issued  upon  the
exercise of this Warrant.  As to any fraction of a share which the Holder would otherwise be entitled to purchase upon
such  exercise,  the  Company  shall,  at  its  election,  either  pay  a  cash  adjustment  in  respect  of  such  final  fraction  in  an
amount equal to such fraction multiplied by the Exercise Price or round up to the next whole share.

Charges, Taxes and Expenses.  Issuance of Warrant Shares shall be made without charge to a Holder for any issue or
transfer  tax  or  other  incidental  expense  in  respect  of  the  issuance  of  such  Warrant  Shares,  all  of  which  taxes  and
expenses shall be paid by the Company, and such Warrant Shares shall be issued in the name of the Holder or in such
name or names as may be directed by the Holder; provided, however, that in the event that Warrant Shares are to be
issued in a name other than the name of the Holder, this Warrant when surrendered for exercise shall be accompanied
by the Assignment Form attached hereto as Exhibit B duly executed by the Holder and the Company may require, as a
condition thereto, the payment of a sum sufficient to reimburse it for any transfer tax incidental thereto.  The Company
shall  pay  all  Transfer  Agent  fees  required  for  same-day  processing  of  any  Notice  of  Exercise  and  all  fees  to  the
Depository  Trust  Company  (or  another  established  clearing  corporation  performing  similar  functions)  required  for
same-day electronic delivery of the Warrant Shares.

vii.

Closing  of  Books.    The  Company  will  not  close  its  shareholder  books  or  records  in  any  manner  which  prevents  the
timely exercise of this Warrant, pursuant to the terms hereof.

7

 
 
 
 
e)          Holder’s Exercise Limitations.  The Company shall not effect any exercise of this Warrant, and the Holder
shall not have the right to exercise any portion of this Warrant, pursuant to Section 2 or otherwise, to the extent that after
giving effect to such issuance after exercise as set forth on the applicable Notice of Exercise, the Holder (together with the
Holder’s Affiliates, and any other  Persons  acting  as  a  group  together  with  the  Holder  or  any  of  the  Holder’s  Affiliates
(such  Persons,  “Attribution  Parties”)),  would  beneficially  own  in  excess  of  the  Beneficial  Ownership  Limitation  (as
defined below); provided, that this restriction shall not apply with respect to exercises of this Warrant to the extent that
such Holder together with its Affiliates and Attribution Parties beneficially owned in excess of the Beneficial Ownership
Limitation  prior  to  the  Initial  Exercise  Date.    For  purposes  of  the  foregoing  sentence,  the  number  of  Ordinary  Shares
beneficially owned by the Holder and its Affiliates and Attribution Parties shall include the number of Ordinary Shares
issuable  upon  exercise  of  this  Warrant  with  respect  to  which  such  determination  is  being  made,  but  shall  exclude  the
number  of  Ordinary  Shares  which  would  be  issuable  upon  (i)  exercise  of  the  remaining,  nonexercised  portion  of  this
Warrant beneficially owned by the Holder or any of its Affiliates or Attribution Parties and (ii) exercise or conversion of
the unexercised or nonconverted portion of any other securities of the Company (including, without limitation, any other
Ordinary Share Equivalents) subject to a limitation on conversion or exercise analogous to the limitation contained herein
beneficially  owned  by  the  Holder  or  any  of  its  Affiliates  or  Attribution  Parties.    Except  as  set  forth  in  the  preceding
sentence, for purposes of this Section 2(e), beneficial ownership shall be calculated in accordance with Section 13(d) of
the  Exchange  Act  and  the  rules  and  regulations  promulgated  thereunder,  it  being  acknowledged  by  the  Holder  that  the
Company is not representing to the Holder that such calculation is in compliance with Section 13(d) of the Exchange Act
and the Holder is solely responsible for any schedules required to be filed in accordance therewith.  To the extent that the
limitation contained in this Section 2(e) applies, the determination of whether this Warrant is exercisable (in relation to
other  securities  owned  by  the  Holder  together  with  any  Affiliates  and  Attribution  Parties)  and  of  which  portion  of  this
Warrant is exercisable shall be in the sole discretion of the Holder, and the submission of a Notice of Exercise shall be
deemed to be the Holder’s determination of whether this Warrant is exercisable (in relation to other securities owned by
the  Holder  together  with  any  Affiliates  and  Attribution  Parties)  and  of  which  portion  of  this  Warrant  is  exercisable,  in
each case subject to the Beneficial Ownership Limitation, and the Company shall have no obligation to verify or confirm
the accuracy of such determination and shall have no liability for exercises of this Warrant that are not in compliance with
the Beneficial Ownership Limitation.  In addition, a determination as to any group status as contemplated above shall be
determined in accordance with Section 13(d) of the Exchange Act and the rules and regulations promulgated thereunder. 
For purposes of this Section 2(e), in determining the number of outstanding Ordinary Shares, a Holder may rely on the
number of outstanding Ordinary Shares as reflected in (A) the Company’s most recent periodic or annual report filed with
the  Commission,  as  the  case  may  be,  (B)  a  more  recent  public  announcement  by  the  Company  or  (C)  a  more  recent
written notice by the Company or the Transfer Agent setting forth the number of Ordinary Shares outstanding.  Upon the
written request of a Holder, the Company shall within two Business Days confirm in writing to the Holder the number of
Ordinary  Shares  then  outstanding.    In  any  case,  the  number  of  outstanding  Ordinary  Shares  shall  be  determined  after
giving  effect  to  the  conversion  or  exercise  of  securities  of  the  Company,  including  this  Warrant,  by  the  Holder  or  its
Affiliates or Attribution Parties since the date as of which such number of outstanding Ordinary Shares was reported.  The
“Beneficial  Ownership  Limitation”  shall  be  4.99%  of  the  number  of  Ordinary  Shares  outstanding  immediately  after
giving effect to the issuance of Ordinary Shares issuable upon exercise of this Warrant.  The Holder, upon notice to the
Company, may increase or decrease the Beneficial Ownership Limitation provisions of this Section 2(e), provided that the
Beneficial Ownership Limitation in no event exceeds 9.99% of the number of shares of the Ordinary Shares outstanding
immediately after giving effect to the issuance of Ordinary Shares upon exercise of this Warrant held by the Holder and
the provisions of this Section 2(e) shall continue to apply.  Any increase in the Beneficial Ownership Limitation will not
be effective until the 61st day after such notice is delivered to the Company.  The limitations contained in this paragraph
shall apply to a successor holder of this Warrant.

Section 3.          Certain Adjustments.

a)          Stock Dividends and Splits.  If the Company, at any time while this Warrant is outstanding:  (i) pays a
stock dividend or otherwise makes a distribution or distributions payable in Ordinary Shares on its Ordinary Shares or any
Ordinary  Share  Equivalents  or  preferred  stock  (which,  for  avoidance  of  doubt,  shall  not  include  any  Ordinary  Shares
issued by the Company upon exercise of this Warrant or upon exercise of any other warrants to purchase Ordinary Shares
outstanding as of the Initial Exercise Date or any securities issued pursuant to the Offering), (ii) subdivides outstanding
Ordinary  Shares  into  a  larger  number  of  shares  or  (iii)  combines  (including  by  way  of  reverse  stock  split)  outstanding
Ordinary Shares into a smaller number of shares, then the Exercise Price shall be multiplied by a fraction of which the
numerator  shall  be  the  number  of  Ordinary  Shares  (excluding  any  treasury  shares  of  the  Company)  outstanding
immediately  before  such  event  and  of  which  the  denominator  shall  be  the  number  of  Ordinary  Shares  outstanding
immediately  after  such  event,  and  the  number  of  Warrant  Shares  issuable  upon  exercise  of  this  Warrant  shall  be
proportionately adjusted such that the aggregate Exercise Price of this Warrant shall remain unchanged.  Any adjustment
made  pursuant  to  this  Section  3(a)  shall  become  effective  immediately  after  the  record  date  for  the  determination  of
shareholders entitled to receive such dividend or distribution and shall become effective immediately after the effective
date in the case of a subdivision or combination.

 
 
8

 
b)               Adjustment Upon Issuance  of  Ordinary  Shares.    If  within  one  (1)  year  after  December  11,  2019  (the
“Issuance Date”), the Company issues or sells, or in accordance with this Section 3(b) is deemed to have issued or sold,
any Ordinary Shares and/or Ordinary Share Equivalents (including the issuance or sale of Ordinary Shares owned or held
by or for the account of the Company, but excluding any Exempt Issuance issued or sold or deemed to have been issued
or sold) for a consideration per share (the “New Issuance Price”) less than a price equal to $2.37 (as adjusted in proportion
with any adjustments made from time to time to the Exercise Price pursuant to this Section 3, the “Applicable Price”) (the
foregoing a “Dilutive Issuance”), then immediately upon such Dilutive Issuance, the Exercise Price then in effect shall be
reduced to the New Issuance Price.

For  all  purposes  of  the  foregoing  (including,  without  limitation,  determining  the  adjusted  Exercise  Price  and  the  New
Issuance Price under this Section 3(b)), the following shall be applicable:

i.

Issuance of Options.  If the Company in any manner grants or sells any rights, warrants or options to subscribe for or
purchase  Ordinary  Shares  or  Ordinary  Share  Equivalents  (“Options”)  and  the  weighted  average  price  per  share  for
which one Ordinary Share is, as of the time of such grant or sale, at any time issuable upon the exercise of the Options
so granted or sold or upon conversion, exercise or exchange of any Ordinary Share Equivalents issuable upon exercise
of such Options or otherwise pursuant to the terms thereof is less than the Applicable Price, then the Ordinary Shares
underlying  such  Options  shall  be  deemed  to  have  been  issued  and  sold  for  purposes  of  the  adjustment  under  this
Section 3(b) at the time of the granting or sale of such Options for such price per share.  For purposes of this Section
3(b)(i), the “weighted average price per share for which one Ordinary Share is issuable upon the exercise of any such
Options  or  upon  conversion,  exercise  or  exchange  of  any  Ordinary  Share  Equivalents  issuable  upon  exercise  of  any
such  Options  or  otherwise  pursuant  to  the  terms  thereof”  shall  be  equal  to  the  arithmetic  average  of  the  sums  of  the
amounts of consideration (if any) received or receivable by the Company with respect to each Ordinary Share issuable
upon  the  granting  or  sale  of  the  relevant  Options,  upon  exercise  of  such  Options  and  upon  conversion,  exercise  or
exchange of any Ordinary Share Equivalents issuable upon exercise of such Options or otherwise pursuant to the terms
thereof.    Except  as  contemplated  below,  no  further  adjustment  of  the  Exercise  Price  shall  be  made  upon  the  actual
issuance of such Ordinary Shares or of such Ordinary Share Equivalents upon the exercise of such Options or otherwise
pursuant to the terms of or upon the actual issuance of such Ordinary Shares upon conversion, exercise or exchange of
such Ordinary Share Equivalents.

9

 
 
 
ii.

iii.

Issuance of Ordinary Share Equivalents.  If the Company in any manner issues or sells any Ordinary Share Equivalents
and the weighted average price per share for which one Ordinary Share is, as of the time of such issuance or sale, at any
time issuable upon the conversion, exercise or exchange thereof or otherwise pursuant to the terms thereof is less than
the Applicable Price, then the Ordinary Shares underlying such Ordinary Share Equivalents shall be deemed to  have
been issued and sold for purposes of the adjustment under this Section 3(b) at the time of the issuance or sale of such
Ordinary Share Equivalents for such price per share.  For the purposes of this Section 3(b)(ii), the “weighted average
price per share for which one Ordinary Share is issuable upon the conversion, exercise or exchange thereof or otherwise
pursuant to the terms thereof” shall be equal to (1) the arithmetic average of the sums of the amounts of consideration
(if any) received or receivable by the Company with respect to each Ordinary Share underlying the relevant Ordinary
Share  Equivalents  upon  the  issuance  or  sale  of  such  Ordinary  Share  Equivalents  and  upon  conversion,  exercise  or
exchange  of  such  Ordinary  Share  Equivalents  or  otherwise  pursuant  to  the  terms  thereof  minus  (2)  the  arithmetic
average  of  the  sums  (determined  on  a  per  share  basis  with  respect  to  the  Ordinary  Shares  underlying  each  such
Ordinary Share Equivalent) of (I) all amounts paid or payable to the holder(s) of each such Ordinary Share Equivalent
(or any other Person) upon the issuance or sale of each such Ordinary Share Equivalent plus (II) the value of any other
consideration received or receivable by, or benefit conferred on, the holder(s) of each such Ordinary Share Equivalent
(or any other Person).  Except as contemplated below, no further adjustment of the Exercise Price shall be made upon
the actual issuance of such Ordinary Shares upon conversion, exercise or exchange of such Ordinary Share Equivalents
or otherwise pursuant to the terms thereof, and if any such issuance or sale of such Ordinary Share Equivalents is made
upon  exercise  of  any  Options  for  which  adjustment  of  the  Warrant  has  been  or  is  to  be  made  pursuant  to  other
provisions of this Section 3(b), except as contemplated below, no further adjustment of the Exercise Price shall be made
by reason of such issuance or sale.

Change  in  Option  Price  or  Rate  of  Conversion.    If  the  purchase  or  exercise  price  provided  for  in  any  Options,  the
additional  consideration,  if  any,  payable  upon  the  issue,  conversion,  exercise  or  exchange  of  any  Ordinary  Share
Equivalents, or the rate at which any Ordinary Share Equivalents are convertible into or exercisable or exchangeable
for  Ordinary  Shares  increases  or  decreases  at  any  time  (other  than  proportional  changes  in  conversion  or  exercise
prices, as applicable, in connection with an event referred to in Section 3(a)), the Exercise Price in effect at the time of
such  increase  or  decrease  shall  be  adjusted  as  provided  in  this  Section  3(b)  as  if  such  Options  or  Ordinary  Share
Equivalents were a new issuance and sale as of the time of such increase or decrease.  For purposes of this Section 3(b)
(iii), if the terms of any Option or Ordinary Share Equivalent that was outstanding as of the Issuance Date are increased
or  decreased  in  the  manner  described  in  the  immediately  preceding  sentence,  then  such  Option  or  Ordinary  Share
Equivalents and the Ordinary Shares deemed issuable upon exercise, conversion or exchange thereof shall be deemed
to have been issued as of the date of such increase or decrease.  No adjustment pursuant to this Section 3(b) shall be
made if such adjustment would result in an increase of the Exercise Price then in effect.

10

 
 
iv.

Calculation  of  Consideration  Received.    If  any  Option  and/or  Ordinary  Share  Equivalent  and/or  Adjustment  Right
(each, a “Component Security”)  is  issued  in  connection  with  the  issuance  or  sale  or  deemed  issuance  or  sale  of  any
other securities of the Company (“Units”), together comprising one integrated transaction, the Exercise Price in effect
at the time of such issuance or sale or deemed issuance or sale shall be adjusted in accordance with the formula in the
first  paragraph  of  this  Section  3(b)  based  on  clauses  (b)(i)  and  (b)(ii)  above,  as  applicable,  based  on  the  Company’s
allocation  of  the  purchase  price  among  the  different  Component  Securities  included  in  the  Units  issued  or  sold  or
deemed to be issued or sold in such transaction.  If any Ordinary Shares, Options or Ordinary Share Equivalents are
issued or sold or deemed to have been issued or sold for cash, the consideration received therefor will be deemed to be
the net amount of consideration received by the Company therefor.  If any Ordinary Shares, Options or Ordinary Share
Equivalents  are  issued  or  sold  for  a  consideration  other  than  cash,  the  amount  of  such  consideration  received  by  the
Company  will  be  the  fair  value  of  such  consideration,  except  where  such  consideration  consists  of  publicly  traded
securities, in which case the amount of consideration received by the Company for such securities will be the arithmetic
average  of  the  VWAPs  of  such  security  for  each  of  the  five  (5)  Trading  Days  immediately  preceding  the  date  of
receipt.  If any Ordinary Shares, Options or Ordinary Share Equivalents are issued to the owners of the non-surviving
entity  in  connection  with  any  merger  in  which  the  Company  is  the  surviving  entity,  the  amount  of  consideration
therefor will be deemed to be the fair value of such portion of the net assets and business of the non-surviving entity as
is attributable to such Ordinary Shares, Options or Ordinary Share Equivalents (as the case may be).  The fair value of
any  consideration  other  than  cash  or  publicly  traded  securities  will  be  determined  jointly  by  the  Company  and  the
Holder.  If such parties are unable to reach agreement within ten (10) days after the occurrence of an event requiring
valuation (the “Valuation Event”), the fair value of such consideration will be determined within five (5) Trading Days
after the tenth (10th) day following such Valuation Event by an independent, reputable appraiser jointly selected by the
Company  and  the  Holder.    The  determination  of  such  appraiser  shall  be  final  and  binding  upon  all  parties  absent
manifest error and the reasonable fees and expenses of such appraiser shall be borne by the Company.

v.

Record Date.  If the Company takes a record of the holders of Ordinary Shares for the purpose of entitling them (A) to
receive a dividend or other distribution payable in Ordinary Shares, Options or in Ordinary Share Equivalents or (B) to
subscribe  for  or  purchase  Ordinary  Shares,  Options  or  Ordinary  Share  Equivalents,  then  such  record  date  will  be
deemed  to  be  the  date  of  the  issuance  or  sale  of  the  Ordinary  Shares  deemed  to  have  been  issued  or  sold  upon  the
declaration  of  such  dividend  or  the  making  of  such  other  distribution  or  the  date  of  the  granting  of  such  right  of
subscription or purchase (as the case may be).

11

 
 
c)          Subsequent Rights Offerings.  In addition to any adjustments pursuant to Section 3(a) above, if at any time
during which this Warrant is outstanding the Company grants, issues or sells any Ordinary Share Equivalents or rights to
purchase stock, warrants, securities or other property pro rata to the record holders of any class of Ordinary Shares (the
“Purchase Rights”), then the Holder  will  be  entitled  to  acquire,  upon  the  terms  applicable  to  such  Purchase  Rights,  the
aggregate Purchase Rights which the Holder could have acquired if the Holder had held the number of Ordinary Shares
acquirable upon complete exercise of this Warrant (without regard to any limitations on exercise hereof, including without
limitation,  the  Beneficial  Ownership  Limitation)  immediately  before  the  date  on  which  a  record  is  taken  for  the  grant,
issuance or sale of such Purchase Rights, or, if no such record is taken, the date as of which the record holders of Ordinary
Shares are to be determined for the grant, issue or sale of such Purchase Rights (provided, however, to the extent that the
Holder’s right to participate in any such Purchase Right would result in the Holder exceeding the Beneficial Ownership
Limitation,  then  the  Holder  shall  not  be  entitled  to  participate  in  such  Purchase  Right  to  such  extent  (or  beneficial
ownership of such Ordinary Shares as a result of such Purchase Right to such extent) and such Purchase Right to such
extent shall be held in abeyance for the Holder until the earlier of (i) such time, if ever, as the delivery to such Holder of
such Purchase Right to such extent would not result in the Holder exceeding the Beneficial Ownership Limitation and (ii)
such time as the Holder has exercised this Warrant).

d)          Pro Rata Distributions.  During such time as this Warrant is outstanding, if the Company shall declare or
make any dividend or other distribution of its assets (or rights to acquire its assets) to holders of Ordinary Shares, by way
of return of capital or otherwise (including, without limitation, any distribution of cash, stock or other securities, property
or options by way of a dividend, spin-off, corporate rearrangement, scheme of arrangement or other similar transaction,
other  than  (x)  a  reclassification  as  to  which  Section  3(e)  applies  or  (y)  any  issuance,  deemed  issuance  or  automatic
conversion of securities in the Offering or the 2018 Plan) (a “Distribution”), at any time after the issuance of this Warrant,
then, in each such case, the Holder shall be entitled to participate in such Distribution to the same extent that the Holder
would have participated therein if the Holder had held the number of Ordinary Shares acquirable upon complete exercise
of  this  Warrant  (without  regard  to  any  limitations  on  exercise  hereof,  including  without  limitation,  the  Beneficial
Ownership Limitation) immediately before the date of which a record is taken for such Distribution, or, if no such record
is  taken,  the  date  as  of  which  the  record  holders  of  Ordinary  Shares  are  to  be  determined  for  the  participation  in  such
Distribution; provided, however, to the extent that the Holder’s right to participate in any such Distribution would result
in the Holder exceeding the Beneficial Ownership Limitation, then the Holder shall not be entitled to participate in such
Distribution to such extent (or in the beneficial ownership of any Ordinary Shares as a result of such Distribution to such
extent)  and  the  portion  of  such  Distribution  shall  be  held  in  abeyance  for  the  benefit  of  the  Holder  until  the  earlier  of
(i)  such  time,  if  ever,  as  the  delivery  to  such  Holder  of  such  portion  would  not  result  in  the  Holder  exceeding  the
Beneficial Ownership Limitation and (ii) such time as the Holder has exercised this Warrant.

12

 
 
e)          Fundamental Transaction.  If, at any time while this Warrant is outstanding, (i) the Company, directly or
indirectly, in one or more related transactions effects any merger or consolidation of the Company with or into another
Person,  (ii)  the  Company,  directly  or  indirectly,  effects  any  sale,  lease,  assignment,  transfer,  conveyance  or  other
disposition of all or substantially all of its assets in one or a series of related transactions (other than, for the avoidance of
doubt, pursuant to a licensing arrangement so long as, after giving effect to such arrangement, the Ordinary Shares are
listed or quoted on a Trading Market), (iii) any, direct or indirect, purchase offer, tender offer or exchange offer (whether
by  the  Company  or  another  Person)  is  completed  pursuant  to  which  holders  of  Ordinary  Shares  are  permitted  to  sell,
tender or exchange their shares for other securities, cash or property and has been accepted by the holders of 50% or more
of the outstanding Ordinary Shares, (iv) the Company, directly or indirectly, in one or more related transactions effects
any reclassification, reorganization or recapitalization of the Ordinary Shares or any compulsory share exchange pursuant
to which the Ordinary Shares are effectively converted into or exchanged for other securities, cash or property, or (v) the
Company, directly or indirectly, in one or more related transactions consummates a stock or share purchase agreement or
other  business  combination  (including,  without  limitation,  a  reorganization,  recapitalization,  spin-off  or  scheme  of
arrangement) with another Person or group of Persons whereby such other Person or group acquires more than 50% of the
outstanding  Ordinary  Shares  (not  including  any  Ordinary  Shares  held  by  the  other  Person  or  other  Persons  making  or
party to, or associated or affiliated with the other Persons making or party to, such stock or share purchase agreement or
other business combination) (each a “Fundamental Transaction”), then, upon any subsequent exercise of this Warrant, the
Holder  shall  have  the  right  to  receive,  for  each  Warrant  Share  that  would  have  been  issuable  upon  such  exercise
immediately prior to the occurrence of such Fundamental Transaction, at the option of the Holder (without regard to any
limitation  in  Section  2(e)  on  the  exercise  of  this  Warrant),  the  number  of  shares  of  capital  stock  of  the  successor  or
acquiring  corporation  or  Ordinary  Shares  of  the  Company,  if  it  is  the  surviving  corporation,  and  any  additional
consideration (the “Alternate Consideration”) receivable as a result of such Fundamental Transaction by a holder of the
number  of  Ordinary  Shares  for  which  this  Warrant  is  exercisable  immediately  prior  to  such  Fundamental  Transaction
(without regard to any limitation in Section 2(e) on the exercise of this Warrant).  For purposes of any such exercise, the
determination of the Exercise Price shall be appropriately adjusted to apply to such Alternate Consideration based on the
amount of Alternate Consideration issuable in respect of one Ordinary Share in such Fundamental Transaction, and the
Company  shall  apportion  the  Exercise  Price  among  the  Alternate  Consideration  in  a  reasonable  manner  reflecting  the
relative value of any different components of the Alternate Consideration.  If holders of Ordinary Shares are given any
choice as to the securities, cash or property to be received in a Fundamental Transaction, then the Holder shall be given
the  same  choice  as  to  the  Alternate  Consideration  it  receives  upon  any  exercise  of  this  Warrant  following  such
Fundamental  Transaction.    Notwithstanding  anything  to  the  contrary,  in  the  event  of  a  Fundamental  Transaction,  the
Company or any Successor Entity (as defined below) shall, at the Holder’s option, exercisable at any time concurrently
with,  or  within  30  days  after,  the  consummation  of  the  Fundamental  Transaction  (or,  if  later,  the  date  of  the  public
announcement of the applicable Fundamental Transaction) (other than (x) a Fundamental Transaction that is not within
the  Company’s  control,  including  not  approved  by  the  Company’s  Board  of  Directors,  or  (y)  a  Specified  Fundamental
Transaction, in each case, as to which this right shall not apply), purchase this Warrant from the Holder by paying to the
Holder an amount of cash equal to the Black Scholes Value of the remaining unexercised portion of this Warrant on the
date of the consummation of such Fundamental Transaction; provided, however, that, if the Fundamental Transaction is
not  within  the  Company’s  control,  including  not  approved  by  the  Company’s  Board  of  Directors,  the  Holder  shall  be
entitled to receive from the Company or any Successor Entity, upon exercise at any time concurrently with, or within 30
days after, the date of consummation of such Fundamental Transaction, the same type or form of consideration (and in the
same proportion), at the Black Scholes Value (as defined below) of the unexercised portion of this Warrant, that is being
offered  and  paid  to  the  holders  of  Ordinary  Shares  in  connection  with  the  Fundamental  Transaction,  whether  that
consideration  be  in  the  form  of  cash,  stock  or  any  combination  thereof,  or  whether  the  holders  of  Ordinary  Shares  are
given  the  choice  to  receive  from  among  alternative  forms  of  consideration  in  connection  with  the  Fundamental
Transaction.  “Black  Scholes  Value”  means  the  value  of  this  Warrant  based  on  the  Black  and  Scholes  Option  Pricing
Model  obtained  from  the  “OV”  function  on  Bloomberg  determined  as  of  the  day  of  consummation  of  the  applicable
Fundamental  Transaction  for  pricing  purposes  and  reflecting  (A)  a  risk-free  interest  rate  corresponding  to  the  U.S.
Treasury rate for a period equal to the time between the date of the public announcement of the applicable Fundamental
Transaction and the Termination Date, (B) an expected volatility equal to the 100 day volatility obtained from the HVT
function  on  Bloomberg  as  of  the  Trading  Day  immediately  following  the  public  announcement  of  the  applicable
Fundamental Transaction, (C) an underlying price per share equal to the sum of the price per share being offered in cash,
if  any,  plus  the  value  of  any  non-cash  consideration,  if  any,  being  offered  in  such  Fundamental  Transaction  and  (D)  a
remaining  option  time  equal  to  the  time  between  the  date  of  the  public  announcement  of  the  applicable  Fundamental
Transaction and the Termination Date.  The payment of any Black Scholes Value payable in cash pursuant to the second
immediately preceding sentence will be made by wire transfer of immediately available funds within five Business Days
of the Holder’s election (or, if later, on the effective date of the Fundamental Transaction).  The Company shall cause any
successor  entity  in  a  Fundamental  Transaction  in  which  the  Company  is  not  the  survivor  (the  “Successor  Entity”)  to
assume  in  writing  all  of  the  obligations  of  the  Company  under  this  Warrant  in  accordance  with  the  provisions  of  this
Section 3(e) pursuant to written agreements prior to such Fundamental Transaction and shall, at the option of the Holder,
deliver to the Holder in exchange for this Warrant a security of the Successor Entity evidenced by a written instrument

substantially similar in form and substance to this Warrant which is exercisable for a corresponding number of shares of
capital stock of such Successor Entity (or its parent entity) equivalent to the Ordinary Shares acquirable and receivable
upon  exercise  of  this  Warrant  (without  regard  to  any  limitations  on  the  exercise  of  this  Warrant)  prior  to  such
Fundamental Transaction, and with an exercise price which applies the exercise price hereunder to such shares of capital
stock (but taking into account the relative value of the Ordinary Shares pursuant to such Fundamental Transaction and the
value of such shares of capital stock, such number of shares of capital stock and such exercise price being for the purpose
of  protecting  the  economic  value  of  this  Warrant  immediately  prior  to  the  consummation  of  such  Fundamental
Transaction).  Upon the occurrence of any such Fundamental Transaction, the Successor Entity shall succeed to, and be
substituted for (so that from and after the date of such Fundamental Transaction, the provisions of this Warrant referring
to the “Company” shall refer instead to the Successor Entity), and may exercise every right and power of, the Company
and shall assume all of the obligations of the Company under this Warrant with the same effect as if such Successor Entity
had been named as the Company herein.

13

 
f)          Calculations.  The Company shall make all calculations under this Section 3 to the nearest cent or the
nearest 1/100th of a share, as the case may be.  For purposes of this Section 3, except as otherwise expressly set forth
herein, the number of Ordinary Shares deemed to be issued and outstanding as of a given date shall be the sum of the
number of Ordinary Shares (excluding treasury shares, if any) issued and outstanding.

g)          Notice to Holder.

i.

ii.

Adjustment to Exercise Price.  Whenever the Exercise Price is adjusted pursuant to any provision of this Section 3, the
Company shall promptly deliver to the Holder by facsimile or e-mail a notice setting forth the Exercise Price after such
adjustment and any resulting adjustment to the number of Warrant Shares and setting forth a brief statement of the facts
requiring such adjustment.

Notice to Allow Exercise by Holder.  If (A) the Company shall declare a dividend (or any other distribution in whatever
form) on the Ordinary Shares, (B) the Company shall declare a special nonrecurring cash dividend on or a redemption
of the Ordinary Shares, (C) the Company shall authorize the granting to all holders of the Ordinary Shares rights or
warrants to subscribe for or purchase any shares of capital stock of any class or of any rights, (D) the approval of any
shareholders  of  the  Company  shall  be  required  in  connection  with  any  reclassification  of  the  Ordinary  Shares,  any
consolidation or merger to which the Company is a party, any sale or transfer of all or substantially all of the assets of
the Company, or any compulsory share exchange whereby the Ordinary Shares are converted into other securities, cash
or property, or (E) the Company shall authorize the voluntary or involuntary dissolution, liquidation or winding up of
the affairs of the Company, then, in each case, the Company shall cause to be delivered by facsimile or e-mail to the
Holder at its last facsimile number or email address as it shall appear upon the Warrant Register of the Company, at
least 20 calendar days prior to the applicable record or effective date hereinafter specified, a notice stating (x) the date
on which a record is to be taken for the purpose of such dividend, distribution, redemption, rights or warrants, or if a
record  is  not  to  be  taken,  the  date  as  of  which  the  holders  of  record  of  the  Ordinary  Shares  to  be  entitled  to  such
dividend,  distributions,  redemption,  rights  or  warrants  are  to  be  determined  or  (y)  the  date  on  which  such
reclassification, consolidation, merger, sale, transfer or share exchange is expected to become effective or close, and the
date as of which it is expected that holders of record of the Ordinary Shares shall be entitled to exchange their Ordinary
Shares for securities, cash or other property deliverable upon such reclassification, consolidation, merger, sale, transfer
or share exchange; provided that the failure to deliver such notice or any defect therein or in the delivery thereof shall
not  affect  the  validity  of  the  corporate  action  required  to  be  specified  in  such  notice.    To  the  extent  that  any  notice
required  by  this  Warrant  constitutes,  or  contains,  material,  non-public  information  regarding  the  Company,  the
Company shall simultaneously file such notice with the Commission pursuant to a Report on Form 6-K.  The Holder
shall remain entitled to exercise this Warrant during the period commencing on the date of such notice to the effective
date of the event triggering such notice except as may otherwise be expressly set forth herein.

14

 
 
 
 
h)                    Early  Termination  upon  Satisfaction  of  Sale  Price  Condition.  The  Company  may  accelerate  the
Termination Date of this Warrant upon written notice to the Holder at any time if the Last Reported Sale Price exceeds
$4.74 (as adjusted in proportion with any adjustments made from time to time to the Exercise Price pursuant to Section 3)
for a ten (10) consecutive Trading Day period. In the 30 calendar days following the date the acceleration notice is given
in accordance with this Section 3(h) (the “Early Termination Exercise Period”), Holders may exercise this Warrant or a
portion of the Warrant in accordance with Section 2(a) and Section 2(c). Any Warrants not exercised by 5:00 p.m., New
York City Time, on the last day of the Early Termination Exercise Period shall terminate and expire worthless.

Section 4.          Transfer of Warrant.

a)          Transferability.  Subject to the Holder’s compliance with the transfer restrictions set forth in Section 6 of
the Warrant Agency Agreement, a Holder’s interest in this Warrant and all rights hereunder (including, without limitation,
any registration rights) are transferable, in whole or in part, delivery to the Warrant Agent of a written assignment of this
Warrant substantially in the form attached hereto duly executed by the Holder or its agent or attorney and funds sufficient
to pay any transfer taxes payable upon the making of such transfer.  Upon such delivery and, if required, such payment,
the  Warrant  Agent  shall  record  such  interest  in  this  Warrant  in  the  Warrant  Register  in  the  name  of  the  assignee  or
assignees, as applicable.

b)          [Reserved.]

c)          Warrant Register.  The Warrant Agent shall register this Warrant, upon records to be maintained by the
Warrant Agent for that purpose (the “Warrant Register”), in the name of the record Holder hereof from time to time.  The
Company and the Warrant Agent may deem and treat the registered Holder of this Warrant as the absolute owner hereof
for the purpose of any exercise hereof or any distribution to the Holder, and for all other purposes, absent actual notice to
the contrary.

15

 
 
 
 
 
Section 5.          Miscellaneous.

a)          No Rights as Shareholder Until Exercise.  This Warrant does not entitle the Holder to any voting rights,
dividends or other rights as a shareholder of the Company until the exercise hereof as set forth in Section 2(d)(i), except
as expressly set forth in Section 3.

b)          Loss, Theft, Destruction or Mutilation of Warrant.    The  Company  covenants  that  upon  receipt  by  the
Company of evidence reasonably satisfactory to it of the loss, theft, destruction or mutilation of this Warrant or any stock
certificate  relating  to  the  Warrant  Shares,  and  in  case  of  loss,  theft  or  destruction,  of  indemnity  or  security  reasonably
satisfactory to it (which, in the case of the Warrant, shall not include the posting of any bond), and upon surrender and
cancellation of such Warrant or stock certificate, if mutilated, the Company will make and deliver a new Warrant or stock
certificate of like tenor and dated as of such cancellation, in lieu of such Warrant or stock certificate.

c)                    Saturdays,  Sundays,  Holidays,  etc.    If  the  last  or  appointed  day  for  the  taking  of  any  action  or  the
expiration of any right required or granted herein shall not be a Business Day, then, such action may be taken or such right
may be exercised on the next succeeding Business Day.

d)          Authorized Shares.

The  Company  covenants  that,  during  the  period  the  Warrant  is  outstanding,  it  will  reserve  from  its
authorized and unissued Ordinary Shares a sufficient number of shares to provide for the issuance of the Warrant
Shares  upon  the  exercise  of  any  purchase  rights  under  this  Warrant.    The  Company  further  covenants  that  its
issuance of this Warrant shall constitute full authority to its officers who are charged with the duty of issuing the
necessary Warrant Shares upon the exercise of the purchase rights under this Warrant.  The Company will take all
such reasonable action as may be necessary to assure that such Warrant Shares may be issued as provided herein
without violation of any applicable law or regulation, or of any requirements of the Trading Market upon which
the Ordinary Shares may be listed.  The Company covenants that all Warrant Shares which may be issued upon the
exercise of the purchase rights represented by this Warrant will, upon exercise of the purchase rights represented
by this Warrant and payment for such Warrant Shares in accordance herewith, be duly authorized, validly issued,
fully paid and nonassessable and free from all taxes, liens and charges created by the Company in respect of the
issue thereof (other than taxes in respect of any transfer occurring contemporaneously with such issue).

Except and to the extent as waived or consented to by the Holder, the Company shall not by any action,
including, without limitation, amending its articles of association or through any reorganization, transfer of assets,
consolidation, merger, dissolution, issue or sale of securities or any other voluntary action, avoid or seek to avoid
the observance or performance of any of the terms of this Warrant, but will at all times in good faith assist in the
carrying out of all such terms and in the taking of all such actions as may be necessary or appropriate to protect the
rights of Holder as set forth in this Warrant against impairment.  Without limiting the generality of the foregoing,
the  Company  will  (i)  not  increase  the  nominal  value  of  any  Warrant  Shares  above  the  amount  payable  therefor
upon  such  exercise  immediately  prior  to  such  increase  in  nominal  value,  (ii)  take  all  such  action  as  may  be
necessary  or  appropriate  in  order  that  the  Company  may  validly  and  legally  issue  fully  paid  and  nonassessable
Warrant Shares upon the exercise of this Warrant and (iii) use commercially reasonable efforts to obtain all such
authorizations, exemptions  or  consents  from  any  public  regulatory  body  having  jurisdiction  thereof,  as  may  be,
necessary to enable the Company to perform its obligations under this Warrant.

16

 
 
 
 
 
 
 
Before taking any action which would result in an adjustment in the number of Warrant Shares for which
this  Warrant  is  exercisable  or  in  the  Exercise  Price,  the  Company  shall  obtain  all  such  authorizations  or
exemptions thereof, or consents thereto, as may be necessary from any public regulatory body or bodies having
jurisdiction thereof.

e)          Governing Law.  All questions concerning the construction, validity, enforcement and interpretation of
this Warrant shall be governed by and construed and enforced in accordance with the internal laws of the State of New
York, without regard to the principles of conflicts of law thereof.  Each party agrees that all legal proceedings concerning
the interpretations, enforcement and defense of the transactions contemplated by this Warrant (whether brought against a
party hereto or their respective affiliates, directors, officers, shareholders, partners, members, employees or agents) shall
be commenced exclusively in the state and federal courts sitting in the City of New York.  Each party hereby irrevocably
submits to the exclusive jurisdiction of the state and federal courts sitting in the City of New York, Borough of Manhattan
for the adjudication of any dispute hereunder or in connection herewith or with any transaction contemplated hereby or
discussed herein, and hereby irrevocably waives, and agrees not to assert in any suit, action or proceeding, any claim that
it is not personally subject to the jurisdiction of any such court, that such suit, action or proceeding is improper or is an
inconvenient venue for such proceeding.  Each party hereby irrevocably waives personal service of process and consents
to process being served in any such suit, action or proceeding by mailing a copy thereof via registered or certified mail or
overnight delivery (with evidence of delivery) to such party at the address in effect for notices to it under this Agreement
and agrees that such service shall constitute good and sufficient service of process and notice thereof.  Nothing contained
herein shall be deemed to limit in any way any right to serve process in any other manner permitted by law.  If either party
shall  commence  an  action,  suit  or  proceeding  to  enforce  any  provisions  of  this  Warrant,  the  prevailing  party  in  such
action, suit or proceeding shall be reimbursed by the other party for their reasonable attorneys’ fees and other costs and
expenses  incurred  with  the  investigation,  preparation  and  prosecution  of  such  action  or  proceeding.  EACH  PARTY
HEREBY  IRREVOCABLY  WAIVES  ANY  RIGHT  IT  MAY  HAVE,  AND  AGREES  NOT  TO  REQUEST,  A
JURY  TRIAL  FOR  THE  ADJUDICATION  OF  ANY  DISPUTE  HEREUNDER  OR  IN  CONNECTION  WITH
OR ARISING OUT OF THIS WARRANT OR ANY TRANSACTION CONTEMPLATED HEREBY.

For  the  avoidance  of  doubt,  matters  involving  the  rights  of  shareholders,  issuance  of  Ordinary  Shares  and  the

validity of Ordinary Shares shall be governed by the laws of Israel.

f)          Restrictions.  The Holder acknowledges that the Warrant Shares acquired upon the exercise of this Warrant

will have restrictions upon resale imposed by state and federal securities laws.

g)          Nonwaiver and Expenses.  No course of dealing or any delay or failure to exercise any right hereunder on
the part of Holder shall operate as a waiver of such right or otherwise prejudice the Holder’s rights, powers or remedies.
Without limiting any other provision of this Warrant, if the Company willfully and knowingly fails to comply with any
provision of this Warrant, which results in any material damages to the Holder, the Company shall pay to the Holder such
amounts as shall be sufficient to cover any costs and expenses including, but not limited to, reasonable attorneys’ fees,
including  those  of  appellate  proceedings,  incurred  by  the  Holder  in  collecting  any  amounts  due  pursuant  hereto  or  in
otherwise enforcing any of its rights, powers or remedies hereunder.

17

 
 
 
 
 
h)          Notices.  Any notices, consents, waivers or other document or communications required or permitted to be
given or delivered under the terms of this Warrant must be in writing and will be deemed to have been delivered:  (i) upon
receipt, if delivered personally; (ii) when sent, if sent by facsimile (provided confirmation of transmission is mechanically
or electronically generated and kept on file by the sending party); (iii) when sent, if sent by e-mail (provided that such
sent  e-mail  is  kept  on  file  (whether  electronically  or  otherwise)  by  the  sending  party  and  the  sending  party  does  not
receive an automatically generated message from the recipient’s e-mail server that such e-mail could not be delivered to
such recipient) and (iv) if sent by overnight courier service, one (1) Business Day after deposit with an overnight courier
service with next day delivery specified, in each case, properly addressed to the party to receive the same.  If notice is
given by facsimile or email, a copy of such notice shall be dispatched no later than the next business day by first class
mail, postage prepaid.  The addresses, facsimile numbers and e-mail addresses for such communications shall be:

If to the Company:

Entera Bio Ltd.
37 Walnut Street, Suite 300
Wellesley Hills, MA 02481
Attention: Adam Gridley, CEO
 Email: adam@enterabio.com

With a copy to:

Email: Notice@enterabio.com

And with a copy (for informational purposes only) to:

Gil Savir, Esq.
Davis Polk & Wardwell LLP
450 Lexington Avenue
New York, NY 10017
Email: gil.savir@davispolk.com

and

Yair Geva, Adv.
Ron Ben Menachem, Adv.
Tomer Farkash, Adv.
Herzog Fox & Neeman
4 Weizmann Street
Tel Aviv 6423904, Israel
+972 (3) 692-2020

If to the Warrant Agent, to its address, facsimile number or e-mail address set forth in Exhibit A.

If  to  a  Holder,  to  its  address,  facsimile  number  or  e-mail  address  set  forth  herein  or  on  the  books  and  records  of  the
Company.

Or, in each of the above instances, to such other address, facsimile number or e-mail address and/or to the attention of
such other Person as the recipient party has specified by written notice given to each other party at least five (5) days prior
to the effectiveness of such change.  Written confirmation of receipt (A) given by the recipient of such notice, consent,
waiver or other communication, (B) mechanically or electronically generated by the sender’s facsimile machine
containing the time, date and recipient facsimile number or (C) provided by an overnight courier service shall be
rebuttable evidence of personal service, receipt by facsimile or receipt from an overnight courier service in accordance
with clause (i), (ii) or (iv) above, respectively.  A copy of the e-mail transmission containing the time, date and recipient
e- mail address shall be rebuttable evidence of receipt by e-mail in accordance with clause (iii) above.

i)          Limitation of Liability.  No provision hereof, in the absence of any affirmative action by the Holder to
exercise  this  Warrant  to  purchase  Warrant  Shares,  and  no  enumeration  herein  of  the  rights  or  privileges  of  the  Holder,
shall  give  rise  to  any  liability  of  the  Holder  for  the  purchase  price  of  any  Ordinary  Shares  or  as  a  shareholder  of  the
Company, whether such liability is asserted by the Company or by creditors of the Company.

18

 
 
 
 
 
 
 
 
j)                    Remedies.    The  Holder,  in  addition  to  being  entitled  to  exercise  all  rights  granted  by  law,  including
recovery of damages, will be entitled to specific performance of its rights under this Warrant.  The Company agrees that
monetary damages would not be adequate compensation for any loss incurred by reason of a breach by it of the provisions
of  this  Warrant  and  hereby  agrees  to  waive  and  not  to  assert  the  defense  in  any  action  for  specific  performance  that  a
remedy at law would be adequate.

k)          Successors and Assigns.  Subject to applicable securities laws, this Warrant and the rights and obligations
evidenced hereby shall inure to the benefit of and be binding upon the successors and permitted assigns of the Company
and the successors and permitted assigns of Holder.  The provisions of this Warrant are intended to be for the benefit of
any Holder from time to time of this Warrant and shall be enforceable by the Holder or holder of Warrant Shares.

l)          Amendment.  With the consent of Holders of the Warrants entitled, upon exercise hereof, to receive not
less than a majority of the Ordinary Shares issuable under this Warrant Certificate, the Company and the Warrant Agent
may modify this Warrant Certificate for the purpose of adding any provisions to or changing in any manner or eliminating
any of the provisions of this Warrant Certificate or modifying in any manner the rights of the Holders of the Warrants;
provided, however, that no material modifications, including (i) modification of the terms of Section 2(a), Section 2(b),
Section 2(c) or to the adjustments described in Section 3 hereunder or (ii) modifications reducing the percentage required
for consent to modification of this Warrant Certificate, in each case, may be made without the consent of the Holder of
each relevant outstanding Warrant affected thereby. The determination of whether any modification is material shall be
made in good faith by the Company.

m)          Severability.  Wherever possible, each provision of this Warrant shall be interpreted in such manner as to
be effective and valid under applicable law, but if any provision of this Warrant shall be prohibited by or invalid under
applicable law, such provision shall be ineffective to the extent of such prohibition or invalidity, without invalidating the
remainder of such provisions or the remaining provisions of this Warrant.

n)          Headings.  The headings used in this Warrant are for the convenience of reference only and shall not, for

any purpose, be deemed a part of this Warrant.

o)          Warrant Agency Agreement.  This Warrant is issued subject to the Warrant Agency Agreement.  To the
extent  any  provision  of  this  Warrant  conflicts  with  the  express  provisions  of  the  Warrant  Agency  Agreement,  the
provisions of this Warrant shall govern and be controlling.

*******************
(Signature Page Follows)

19

 
 
 
 
 
 
IN  WITNESS  WHEREOF,  the  Company  has  caused  this  Warrant  to  be  executed  by  its  officer  thereunto  duly

authorized as of the date first above indicated.

ENTERA BIO LTD.

By:

Name
Title

20

 
 
 
 
 
 
 
 
 
 
 
 
 
 
SCHEDULE OF EXCHANGES OR EXERCISES OF WARRANTS

ENTERA BIO LTD.
Investors Warrants

SCHEDULE 1

The initial number of Warrant Shares issuable upon exercise of this Warrant is [_______].  The following increases or

decreases in such number of Warrant Shares have been made:

Date of
exchange

Amount of decrease in number
of Warrant Shares

Amount of increase in number
of Warrant Shares

Number of Warrant Shares
following such decrease or
increase

Signature of authorized
signatory of Warrant
Agent

21

 
 
 
 
 
 
 
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 TO:

ENTERA BIO LTD.

NOTICE OF EXERCISE

(1)  The  undersigned  hereby  elects  to  exercise  this  Warrant  with  respect  to  _______  underlying  Warrant  Shares

pursuant to the terms of the attached Warrant and tenders herewith payment of any applicable transfer taxes.

(2) Please issue said Warrant Shares in the name of the undersigned or in such other name as is specified below:

EXHIBIT A

The Warrant Shares shall be delivered to the following DWAC Account Number:

[SIGNATURE OF HOLDER]

Name of Investing Entity:
Signature of Authorized Signatory of
Investing Entity:
Name of Authorized Signatory:
Title of Authorized Signatory:
Date:

22

 
 
 
 
 
         
 
 
 
 
 
 
 
 
 
 
ASSIGNMENT FORM

EXHIBIT B

(To assign the foregoing Warrant, execute this form and supply required information.  Do not use this form to purchase shares.)

FOR VALUE RECEIVED, the foregoing Warrant and all rights evidenced thereby are hereby assigned to

Name:

Address:

Phone Number:

Email Address:

Dated:  _______________ __, ______
Holder’s Signature:__________________
Holder’s Address:  ___________________

(Please Print)

(Please Print)

23

 
 
 
 
 
 
 
 
 
 
 
 
 
 
REGISTRATION RIGHTS AGREEMENT

Exhibit 4.28

This Registration Rights Agreement (this “Agreement”) is made and entered into effective as of December 10, 2019, among
Entera Bio Ltd., an Israeli corporation (the “Company”), each of the persons who have executed omnibus or counterpart
signature page(s) hereto (each, a “Subscriber” and, collectively, the “Subscribers”), and GP Nurmenkari Inc. (the “Broker”).

RECITALS:

WHEREAS, the Company has offered and sold in compliance with Section 4(a)(2) and/or Rule 506 of Regulation D, if
applicable,  promulgated  under  the  Securities  Act  to  accredited  investors  in  a  private  placement  offering  (the  “Offering”)  of
Ordinary Shares, and three-year series Investor Warrants to purchase additional Ordinary Shares at an exercise price as set forth
in the Offering (the “Investor Warrants”) pursuant to Subscription Agreements entered into by and between the Company and
each of the accepted subscribers for Ordinary Shares and Investor Warrants in the Offering (the “Subscription Agreements”);
and

WHEREAS, to induce the Subscribers to execute and deliver the Subscription Agreement, the Company has agreed to
certain registration rights under the Securities Act of 1933, as amended, and the rules and regulations thereunder, or any similar
successor statute (collectively, the “Securities Act”), and applicable state securities laws;

WHEREAS, the Company has agreed to certain registration rights under the Securities Act and applicable state securities

laws with each of the Broker who hold Placement Agent Warrants;

NOW, THEREFORE, in consideration of the mutual promises, representations, warranties, covenants, and conditions set

forth herein, the parties mutually agree as follows:

1.          Certain Definitions. Capitalized terms used herein without definition have the meanings ascribed to them in the

Subscription Agreement. As used in this Agreement, the following terms shall have the following respective meanings:

“Blackout Period” means, with respect to a registration, a period during which the Company, in the good faith judgment
of its board of directors or its counsel, determines (including because of the existence of, or in anticipation of, any acquisition,
financing  activity,  or  other  transaction  involving  the  Company,  or  the  unavailability  for  reasons  beyond  the  Company’s
reasonable  control  of  any  required  financial  statements,  disclosure  of  information  which  is  in  its  best  interest  not  to  publicly
disclose,  or  any  other  event  or  condition  of  similar  significance  to  the  Company)  that  the  registration  and  distribution  of  the
Registrable  Securities  to  be  covered  by  such  registration  statement,  if  any,  or  the  filing  of  an  amendment  to  such  registration
statement  in  the  circumstances  described  in  Section  4(f),  would  be  seriously  detrimental  to  the  Company,  in  each  case
commencing on the day the Company notifies the Holders that they are required, because of the determination described above,
to suspend offers and sales of Registrable Securities and ending on the earlier of (1) the date upon which the material non-public
information resulting in the Blackout Period is disclosed to the public or ceases to be material and (2) such time as the Company
notifies the selling Holders that sales pursuant to such Registration Statement or a new or amended Registration Statement may
resume; provided, however, that the Company shall use its reasonable best efforts to limit the duration of any Blackout Period.

 
 
 
 
 
 
 
 
 
 
“Business Day” means any day of the year, other than a Saturday, Sunday, or other day on which banks in the State of

New York are required or authorized to close.

“Commission”  means  the  U.  S.  Securities  and  Exchange  Commission  or  any  other  federal  agency  at  the  time

administering the Securities Act.

“Exchange  Act”  means  the  Securities  Exchange  Act  of  1934,  as  amended,  and  the  rules  and  regulations  of  the

Commission promulgated thereunder.

“Family Member” means (a) with respect to any individual, such individual’s spouse, any descendants (whether natural or
adopted), any trust all of the beneficial interests of which are owned by any of such individuals or by any of such individuals
together with any organization described in Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, the estate of
any such individual, and any corporation, association, partnership or limited liability company all of the equity interests of which
are  owned  by  those  above  described  individuals,  trusts  or  organizations  and  (b)  with  respect  to  any  trust,  the  owners  of  the
beneficial interests of such trust.

“Holder”  means  (i)  each  Subscriber  or  any  of  such  Subscriber’s  respective  successors  and  Permitted  Assignee  who
acquire  rights  in  accordance  with  this  Agreement  with  respect  to  any  Registrable  Securities  directly  or  indirectly  from  a
Subscriber  or  from  any  Permitted  Assignee,  and  (ii)  each  Broker  or  any  of  such  Broker’s  respective  successors  and  Permitted
Assignee who acquire rights in accordance with this Agreement with respect to any Registrable Securities directly or indirectly
from a Broker or from any Permitted Assignee, and (iii) all other holders of Registerable Securities (the “Other Holders”).

“Ordinary Shares” means the Ordinary Shares, par value NIS $0.0000769 of the Company.

“Permitted  Assignee”  means  (a)  with  respect  to  a  partnership,  its  partners  or  former  partners  in  accordance  with  their
partnership interests, (b) with respect to a corporation, its stockholders in accordance with their interest in the corporation, (c)
with  respect  to  a  limited  liability  company,  its  members  or  former  members  in  accordance  with  their  interest  in  the  limited
liability company, (d) with respect to an individual party, any Family Member of such party, (e) an entity that is controlled by,
controls, or is under common control with a transferor, or (f) a party to this Agreement.

2

 
 
 
 
 
 
“Placement Agent Warrants” shall mean the Series Broker Warrants-A and Broker Warrants-B issued to the Placement

Agents pursuant to Section 3 of the Subscription Agreement.

The terms “register,” “registered,” and “registration” refer to a registration effected by preparing and filing a registration
statement  in  compliance  with  the  Securities  Act,  and  the  declaration  or  ordering  of  the  effectiveness  of  such  registration
statement.

“Registrable Securities” means (i) Ordinary Shares issued or issuable to Subscribers and Broker in connection with the
Offering,  including  Ordinary  Shares  underlying  the  Investor  Warrants  and  Placement  Agent  Warrants,  and  Ordinary  Shares
issuable upon any stock split, dividend or distribution, recapitalization or similar event with respect to the foregoing, exclusive of
Ordinary  Shares  (a)  that  have  been  publicly  (including,  without  limitation,  distribution  to  the  public  under  Rule  144)  sold  by
Subscribers prior to the earlier of the Registration Filing Date or the date or which the Registration Statement is initially filed, or
(b) that have been privately sold after the date on which such Ordinary Shares were eligible to be sold under Rule 144, without
restriction (the items discussed in this section (i), (i)(a) and (i)(b) hereof after referred to as the “New Registrable Securities”),
(ii) any Ordinary Shares (including Ordinary Shares underlying warrants of the Company) not purchased in the Offering held by
Subscribers prior to the date hereof; (iii) any holders of Ordinary Shares (including Ordinary Shares underlying warrants of the
Company held by such holders) eligible for registration rights with respect to such Ordinary Shares pursuant to any agreement
between the Company and such holders of such Ordinary Shares entered into prior to the date of this Agreement in an amount to
be  determined  in  the  sole  discretion  of  the  Company  (the  New  Registrable  Securities  together  with  the  section  discussed  in
section  (ii)  and  this  (iii)  and  hereof  after  referred  to  as  the  "Participating  Subscribers  Registrable  Securities”;  and  (iv)
Ordinary Shares (including the Ordinary Shares underlying the warrants of which the Company issued from time to time) owned,
from  time  to  time,  by  certain  holders  of  the  Company’s  securities  in  an  amount  to  be  determined  in  the  sole  discretion  of  the
Company (the section discussed in this (iv) and hereof after referred to as the “Non-Subscribers Securities”).

“Registration Default Period” means the period during which any Registration Event occurs and is continuing.

“Registration  Event”  means  the  circumstance  where  the  Company  fails  to  file  with  the  Commission  the  Registration

Statement on or before the Registration Filing Date.

“Registration Filing Date” means the date that is seven (7) months after the final closing date of the Offering.

“Registration Statement” means the registration statement that the Company is required to file pursuant to Section 3(a) of

this Agreement to register the New Registrable Securities.

3

 
 
 
 
 
 
 
“Rule 144” means Rule 144 promulgated by the Commission under the Securities Act, as such rule may be amended or

supplemented from time to time, or any similar successor rule that may be promulgated by the Commission.

“Rule 145” means Rule 145 promulgated by the Commission under the Securities Act, as such rule may be amended or

supplemented from time to time, or any similar successor rule that may be promulgated by the Commission.

“Rule 415” means Rule 415 promulgated by the Commission under the Securities Act, as such rule may be amended or

supplemented from time to time, or any similar successor rule that may be promulgated by the Commission.

“SEC Effective Date” means the date the Registration Statement is first declared effective by the Commission.

“Trading Day”  means  any  day  on  which  such  national  securities  exchange,  which  at  the  time  constitutes  the  principal

securities market for the Ordinary Shares, is open for general trading of securities.

2.          Term. This Agreement shall terminate with respect to each Holder on the earlier of: (i) the 2 year anniversary of
the  SEC  Effective  Date,  (ii)  the  date  as  of  which  the  Holders  may  sell  all  of  the  Registrable  Securities  covered  by  such
Registration Statement pursuant to Rule 144 (or any successor thereto) promulgated under the Securities Act, or (iii) the date on
which the Holders shall have sold all of the Registrable Securities covered by such Registration Statement.

3.          Registration.

 (a)          Registration on Form F-3. To the extent the Company is able to file with the Commission a Registration
Statement  on  Form  F-3  (or  S-3,  if  applicable)  and  which  form  shall  be  available  for  the  resale  by  the  Holders  of  all  of  their
Registrable  Securities,  and  the  Company  shall  (i)  use  its  commercially  reasonable  efforts  to  make  the  initial  filing  of  the
Registration  Statement  no  later  than  the  Registration  Filing  Date,  (ii)  use  its  commercially  reasonable  efforts  to  cause  such
Registration  Statement  to  be  declared  effective  as  soon  as  practicable  after  it  is  filed  and  (iii)  use  its  commercially reasonable
efforts  to  keep  such  Registration  Statement  effective  until  the  earlier  of:  (i)  for  a  period  of  2  years  commencing  on  the  SEC
Effective Date or (ii) the date on which the Holders shall have sold all of the Registrable Securities covered by such Registration
Statement  (the  “Effectiveness  Period”);  provided,  however,  that  the  Company  shall  not  be  obligated  to  effect  any  such
registration,  qualification  or  compliance  pursuant  to  this  Section,  or  keep  such  registration  effective  pursuant  to  the  terms
hereunder,  in  any  particular  jurisdiction  in  which  the  Company  would  be  required  to  qualify  to  do  business  as  a  foreign
corporation or as a dealer in securities under the securities laws of such jurisdiction or to execute a general consent to service of
process in effecting such registration, qualification or compliance, in each case where it has not already done so. Notwithstanding
the foregoing, in the event that the staff of the Commission (the “Staff”) should limit the number of Registrable Securities that
may be sold pursuant to the Registration Statement, the Company may remove from the Registration Statement such number of
Registrable Securities as specified by the Staff on behalf of all of the Holders, first on a pro rata basis among Holders of Non-
Subscribers  Securities,  based  on  the  number  of  Non-Subscribers  Securities  held  by  each  Holder  of  such  Non-Subscribes
Securities at the time the Registration Statement covering such initial number of Non-Subscribers Securities or increase thereof is
declared  effective  by  the  SEC.  In  such  event,  the  Company  shall  give  such  applicable  Holders,  a  notice  of  the  number  of
Registrable Securities excluded therefrom. Without limiting Section 3(b), no liquidated damages shall accrue or be payable to any
Holder pursuant to Section 3(b) with respect to any Registrable Securities that are excluded by reason of the Staff limiting the
number of Registrable Securities that may be sold pursuant to a registration statement; second on a pro rata basis among Holders
of  the  Registrable  Securities  issued  or  issuable  upon  exercise  of  the  Placement  Agent  Warrants,  based  on  the  number  of  such
Registrable  Securities  held  by  each  Holder  at  the  time  the  Registration  Statement  covering  such  initial  number  of  Securities
issued or issuable upon exercise of the Placement Agent Warrants or increase thereof is declared effective by the SEC; and third
on a pro rata basis among Holders of the Participating Subscribers Registrable Securities (excluding any Ordinary Shares held by
such Holders underlying the Placement Agent Warrants) based on the number of Participating Subscribers Registrable Securities
(excluding  any  Ordinary  Shares  held  by  such  Holders  underlying  the  Placement  Agent  Warrants)  held  by  each  Holder,  as
applicable, at the time the Registration Statement covering such initial number of Participating Subscribers Registrable Securities
(excluding any Ordinary Shares held by such Holders underlying the Placement Agent Warrants) or increase thereof is declared
effective by the SEC. No Ordinary Shares or other securities of the Company other than Registrable Securities will be included in
the Registration Statement.

4

 
 
 
 
 
 
 
 
                          (b)          Liquidated Damages. If a Registration Event occurs, each Holder of New Registrable Securities
(without taking into account any Placement Agent Warrant and Ordinary Shares underlying the Placement Agent Warrants held
by such Holder) identified in section (i) of the Holder definition, herein will be entitled to liquidated damages, by reason of the
Registration Event, a cash sum calculated at a rate of one percent (1%) per month the aggregate purchase price paid in cash by
such Holder, if any, for the New Registrable Securities (excluding Placement Agent Warrant and Ordinary Shares underlying the
Placement Agent Warrants) solely pursuant to the Subscription Agreement, provided, however, that such payment shall be paid
only  with  respect  to  New  Registrable  Securities  (excluding  Placement  Agent  Warrant  and  Ordinary  Shares  underlying  the
Placement Agent Warrants) still held by such Holder at the time of the Registration Event and only for the period during which
such  Registration  Event  continues.  For  the  avoidance  of  doubt,  no  liquidated  damages  shall  be  made  with  respect  to  any
Placement  Agent  Warrant  and  Ordinary  Shares  underlying  the  Placement  Agent  Warrants  or  to  Broker.  Notwithstanding  the
foregoing, the maximum amount of liquidated damages that must be paid by the Company pursuant to this Section 3(b) shall not
exceed  an  amount  equal  to  eight  percent  (8%)  of  the  applicable  foregoing  amounts;  Each  payment  of  liquidated  damages 
pursuant to this Section 3(b) shall be due and payable in arrears within five (5) days after the end of each full 30-day period of the
Registration  Default  Period  until  the  termination  of  theRegistration  Default  Period  and  within  five  (5)  days  after  such
termination.  The  Registration  Default  Period  shall  terminate  upon  the  earlier  of  such  time  as  the  New  Registrable  Securities
(excluding  Placement  Agent  Warrant  and  Ordinary  Shares  underlying  the  Placement  Agent  Warrants)  that  are  affected  by  the
Registration Event cease to be New Registrable Securities (excluding Placement Agent Warrant and Ordinary Shares underlying
the Placement Agent Warrants) or the filing of the Registration Statement. The amounts payable as liquidated damages pursuant
to this Section 3(b) shall be payable in lawful money of the United States. Notwithstanding the foregoing, the Company will not
be liable for the payment of liquidated damages described in this Section 3(b), with respect to a Holder, if such Holder fails to
timely provide to the Company information concerning the Holder and manner of distribution of the Holder’s New Registrable
Securities that is required by the Securities Act, Nasdaq rules or SEC Rules to be disclosed in a registration statement utilized in
connection with the registration of the New Registrable Securities. Notwithstanding anything to the contrary in this Agreement,
the Company may, if required under applicable law and subject thereto, withhold, deduct or set-off any amounts as required by
the applicable law from any payments payable, if any, by the Company according to this Section 3(b).

(c)          Other Limitations. Notwithstanding the provisions of Section 3(b) above and without limiting Section
3(a)  above,  if  the  Commission  allows  the  Registration  Statement  to  be  declared  effective,  subject  to  the  withdrawal  of  certain
Registrable Securities from the Registration Statement, and the reason is the Commission’s determination that (x) the offering of
any  of  the  Registrable  Securities  constitutes  a  primary  offering  of  securities  by  the  Company,  (y)  Rule  415  may  not  be  relied
upon for the registration of the resale of any or all of the Registrable Securities, and/or (z) a Holder of any Registrable Securities
must be named as an underwriter, such Holder, as applicable, understands and agrees that under such circumstances the Company
may (notwithstanding anything to the contrary contained herein) reduce, on a pro rata basis, in the manner provided above, the
total number of Registrable Securities to be registered on behalf of each such Holder, as applicable, and in such instance such
Holder,  as  applicable,  shall  not  be  entitled  to  liquidated  damages,  or  otherwise,  with  respect  to  the  Registrable  Securities  so
reduced on a pro rata basis as set forth above. Each Holder agrees that such liquidated damages will be its sole and exclusive
remedy if a Registration Event occurs.

5

 
 
4.          Registration Procedures. The Company will keep each Holder reasonably advised as to the filing and

effectiveness of the Registration Statement. At its expense with respect to the Registration Statement, the Company will:

(a)          prepare and file with the Commission with respect to the Registrable Securities, a Registration Statement
in  accordance  with  Section  3(a)  hereof,  and  use  its  commercially  reasonable  efforts  to  cause  such  Registration  Statement  to
become effective and to remain effective for the Effectiveness Period;

(b)          not name any Holder in the Registration Statement as an underwriter without that Holder’s prior written

consent (unless the Staff requires such Holder to be so named in order to include the Holder in the Registration Statement);

(c)          if the Registration Statement is subject to review by the Commission, use its commercially reasonable
efforts to timely respond to all comments and diligently pursue resolution of any comments to the satisfaction of the Commission;

(d)          use its commercially reasonable efforts to prepare and file with the Commission such amendments and
supplements  to  such  Registration  Statement  as  may  be  necessary  to  keep  such  Registration  Statement  effective  during  the
Effectiveness Period;

(e)          use its commercially reasonable efforts to furnish, without charge, to each Holder of Registrable

Securities covered by such Registration Statement (i) a reasonable number of copies of such Registration Statement (including
any exhibits thereto other than exhibits incorporated by reference), each amendment and supplement thereto as such Holder may
reasonably request, (ii) such number of copies of the prospectus included in such Registration Statement (including each
preliminary prospectus and any other prospectus filed under Rule 424 of the Securities Act) as such Holders may reasonably
request, in conformity with the requirements of the Securities Act, and (iii) such other documents as such Holder may reasonably
require to consummate the disposition of the Registrable Securities owned by such Holder, but only during the Effectiveness
Period; provided that the Company shall have no obligation to furnish any document pursuant to this clause that is available on
the Commission’s EDGAR system;

(f)          as promptly as practicable after becoming aware of such event, notify each Holder of Registrable

Securities, the disposition of which requires delivery of a prospectus relating thereto under the Securities Act, of the happening of
any event, which comes to the Company’s attention, that will after the occurrence of such event cause the prospectus included in
such Registration Statement, if not amended or supplemented, to contain to the knowledge of the Company an untrue statement
of a material fact or an omission to state a material fact required to be stated therein or necessary to make the statements therein,
in the light of the circumstances under which they were made, not misleading and the Company shall timely thereafter prepare
and furnish to such Holder a supplement or amendment to such prospectus (or prepare and file appropriate reports under the
Exchange Act, and if such filing was done the Company shall not be obligated to furnish to such Holder a supplement or
amendment prospectus) so that, as thereafter delivered to the purchasers of such Registrable Securities, such prospectus shall not
contain to the knowledge of the Company an untrue statement of a material fact or omit to state any material fact required to be
stated therein or necessary to make the statements therein, in the light of the circumstances under which they were made, not 
misleading, unless suspension of the use of such prospectus otherwise is authorized herein or in the event of a Blackout Period, in
which case no supplement or amendment need be furnished (or Exchange Act filing to be made) until the termination of such
suspension or Blackout Period;

6

 
 
 
 
 
 
provided that any and all information provided to such Holder pursuant to such notification shall remain confidential by such
Holder until such information otherwise becomes public, unless disclosure by a Holder is required by law;

(g)          use its commercially reasonable efforts to comply, and continue to comply during the Effectiveness

Period, in all material respects with the Securities Act and the Exchange Act and with all applicable rules and regulations of the
Commission with respect to the disposition of all securities covered by such Registration Statement;

(h)          after becoming aware of any stop order or other suspension of effectiveness of the Registration

Statement, notify each Holder of Registrable Securities being offered or sold pursuant to the Registration Statement of the
issuance by the Commission of;

(i)          use its commercially reasonable efforts to cause all the Registrable Securities covered by the Registration
Statement to be listed on the NASDAQ Capital Market or such other principal securities market on which securities of the same
class issued by the Company are then listed or traded, if the listing of such Registrable Securities is then permitted under the rules
of Nasdaq.

(j)          provide a transfer agent and registrar for the Ordinary Shares at all times;

(k)          during the Effectiveness Period, refrain from bidding for or purchasing any Ordinary Shares or any right

to purchase Ordinary Shares or attempting to induce any person to purchase any such security or right if such bid, purchase or
attempt would in any way limit the right of the Holders to sell Registrable Securities by reason of the limitations set forth in
Regulation M of the Exchange Act; and

(l)          take all other commercially reasonable actions necessary to expedite and facilitate the disposition by the

Holders of the Registrable Securities pursuant to the Registration Statement during the term of this Agreement; provided,
however, the Company is not obligated under this clause (l) to expend any of the Company's funds, other than the costs and
expenses specifically required under Section 6 of this Agreement.

5.          Obligations of the Holders.

(a)          Each Holder agrees that, upon receipt of any notice from the Company of the happening of any event of
the  kind  described  in  Section  4(f)  hereof  or  of  the  commencement  of  a  Blackout  Period,  such  Holder  shall  discontinue  the
disposition  of  Registrable  Securities  included  in  the  Registration  Statement  until  such  Holder’s  receipt  of  the  copies  of  the
supplemented or amended prospectus contemplated by Section 4(f) hereof or notice of the end of the Blackout Period, and, if so
directed by the Company, such Holder shall deliver to the Company (at the Company’s expense) all copies (including, without
limitation, any and all drafts), other than permanent file copies, then in such Holder’s possession, of the prospectus covering such
Registrable Securities current at the time of receipt of such notice.

7

 
 
 
 
 
 
 
 
 
(b)          No later than three (3) Business Days following a request of the Company, the Holders of the Registrable
Securities shall provide such information as may reasonably be requested by the Company, or the managing underwriter, if any,
in  connection  with  the  preparation  of  any  registration  statement,  including  amendments  and  supplements  thereto,  in  order  to
effect  the  registration  of  any  Registrable  Securities  under  the  Securities  Act  pursuant  to  Section  3  of  this  Agreement  and  in
connection  with  the  Company’s  obligation  to  comply  with  Federal  laws,  Nasdaq  rules,  Exchange  Act  and  Securities  Act
(including any applicable state securities laws), including, among others, a completed questionnaire in the form attached to this
Agreement as Annex A (a “Selling Securityholder Notice and Questionnaire”) or any update thereto that the Company may
provide from time to time.

(c)          Each Holder, by its acceptance of the Registrable Securities, agrees to cooperate with the Company as
reasonably  requested  by  the  Company  in  connection  with  the  preparation  and  filing  of  any  Registration  Statement  hereunder,
unless  such  Holder  has  notified  the  Company  in  writing  of  its  election  to  exclude  all  of  its  Registrable  Securities  from  such
Registration Statement.

6.                    Registration  Expenses.  The  Company  shall  pay  all  reasonable  expenses  in  connection  with  any  registration
obligation provided herein, including, without limitation, all registration, filing, stock exchange fees, printing expenses, all fees
and expenses of complying with applicable securities laws, and the fees and disbursements of counsel for the Company (but not
for the Holders) and of the Company’s independent accountants; provided, that, in any underwritten registration, the Company
shall have no obligation to pay any underwriting discounts, selling commissions or transfer taxes attributable to the Registrable
Securities being sold by the Holders thereof, which underwriting discounts, selling commissions and transfer taxes shall be borne
by  such  Holders.  In  addition,  the  Company  shall  not  be  liable  and  have  no  obligation  to  the  Holders  for  the  fees  and
disbursements  of  legal  counsel  or  other  advisor  employed  by  a  Holder,  or  otherwise,  in  connection  with  registration,  filing  or
qualification pursuant to Section 3 of this Agreement. Except as provided in this Section 6 and Section 8 of this Agreement, the
Company shall not be responsible for the expenses of any attorney or other advisor employed by a Holder.

7.          Assignment or Transfer of Rights. No Holder may assign or transfer its rights under this Agreement to any party
without the prior written consent of the Company; provided, however, that any Holder may assign its rights under this Agreement
without such consent (i) to the purchaser, in the case of a private sale of Registrable Securities by a Holder made within six (6)
months of the date such Holder acquired the Registrable Securities in the Offering; and (ii) to a Permitted Assignee; provided,
however, that no transfer or assignment of rights under this Agreement shall be allowed, unless (a) such transfer or assignment is
effected in accordance with applicable securities laws; (b) such transferee or assignee agrees in writing to become bound by and
subject to the terms of this Agreement and enters into an agreement to be bound by the terms of this Agreement in the form of the
Joinder  Agreement  attached  hereto  as  Exhibit  A,  and  by  delivering  an  executed  Joinder  Agreement,  such  transferee  shall  be
deemed to be a party thereto and such Joinder Agreement shall be a part of this Agreement.; and (c) such Holder notifies the
Company  in  writing  of  such  transfer  or  assignment,  stating  the  name  and  address  of  the  purchaser,  transferee  or  assignee  and
identifying  the  Registrable  Securities  with  respect  to  which  such  rights  are  being  transferred  or  assigned.  The  Company  may
assign this Agreement or any rights or obligations hereunder without the prior written consent of any other party hereto.

8

 
 
 
 
 
8.          Indemnification.

(a)          In the event of the offer and sale of Registrable Securities under the Securities Act, the Company shall,
and hereby does, indemnify and hold harmless, to the fullest extent permitted by law, each Holder, its directors, officers, partners,
and each other person, if any, who controls or is under common control with such Holder within the meaning of Section 15 of the
Securities Act, against any losses, claims, damages or liabilities, joint or several, and expenses to which the Holder or any such
director, officer, partner or controlling person may become subject under the Securities Act or otherwise, insofar as such losses,
claims, damages, liabilities or expenses (or actions or proceedings, whether commenced or threatened, in respect thereof) arise
out of or are based upon any untrue statement of any material fact contained in any registration statement prepared and filed by
the  Company  under  which  Registrable  Securities  were  registered  under  the  Securities  Act,  any  preliminary  prospectus,  final
prospectus or summary prospectus contained therein, or any amendment or supplement thereto, or any omission to state therein a
material fact required to be stated or necessary to make the statements therein, in light of the circumstances in which they were
made,  not  misleading,  and  the  Company  shall  reimburse  the  Holder,  and  each  such  director,  officer,  partner  and  controlling
person for any legal or any other expenses reasonably incurred by them in connection with investigating, defending or settling
any such loss, claim, damage, liability, action or proceeding; provided, however, that the indemnity obligation of the Company
under this Section 8(a) to any Holder shall in no event exceed the net proceeds from the Offering received by the Company from
such  Holder  (or  Holder's  predecessor-in-interest)  reduced  by  any  liquidated  damages  paid  pursuant  to  Section  3(b)  of  this
Agreement; and provided further, that the Company shall not be liable in any such case (i) to the extent that any such loss, claim,
damage, or liability (or action or proceeding in respect thereof) or expense arises out of or is based upon (x) an untrue statement
in  or  omission  from  such  registration  statement,  any  such  preliminary  prospectus,  final  prospectus,  summary  prospectus,
amendment or supplement in reliance upon and in conformity with written information furnished by a Holder or its representative
to the Company for use in the preparation thereof or (y) the failure of a Holder to comply with the covenants and agreements
contained in Section 5 hereof respecting the sale  of  Registrable  Securities;  or  (ii)  if  the  person  asserting  any  such  loss,  claim,
damage  or  liability  (or  action  or  proceeding  in  respect  thereof)  who  purchased  the  Registrable  Securities  that  are  the  subject
thereof did not receive a copy of an amended preliminary or final prospectus or the final prospectus (or the final prospectus as
amended  or  supplemented)  at  or  prior  to  the  written  confirmation  of  the  sale  of  such  Registrable  Securities  to  such  person
because of the failure of such Holder to  so  provide  such  amended  preliminary  or  final  prospectus  and  the  untrue  statement  or
omission  of  a  material  fact  made  in  such  preliminary  or  final  prospectus  was  corrected  in  the  amended  preliminary  or  final
prospectus (or the final prospectus as amended or supplemented). Such indemnity shall remain in full force and effect regardless
of any investigation made by or on behalf of the Holders, or any such director, officer, partner or controlling person and shall
survive the transfer of such shares by the Holder.

9

 
 
 
(b)          As a condition to including Registrable Securities in any registration statement  filed  pursuant  to  this
Agreement,  each  Holder  agrees  to  be  bound  by  the  terms  of  this  Section  8  and  to  indemnify  and  hold  harmless,  to  the  fullest
extent  permitted  by  law,  the  Company,  each  of  its  directors,  officers,  partners,  legal  counsel  and  accountants  and  each
underwriter, if any, and each other person, if any, who controls the Company within the meaning of Section 15 of the Securities
Act, against any losses, claims, damages or liabilities, joint or several, to which the Company or any such director or officer or
controlling  person  may  become  subject  under  the  Securities  Act  or  otherwise,  insofar  as  such  losses,  claims,  damages  or
liabilities (or actions or proceedings, whether commenced or threatened, in respect thereof) arise out of or are based upon any
untrue  statement  of  a  material  fact  or  any  omission  of  a  material    fact  required  to  be  stated  in  any  registration  statement,  any
preliminary  prospectus,  final  prospectus,  summary  prospectus,  amendment  or  supplement  thereto  or  necessary  to  make  the
statements therein, in light of the circumstances in which they were made, not misleading, to the extent that such untrue statement
or  omission  is  included  or  omitted  in  reliance  upon  and  in  conformity  with  information  furnished  by  the  Holder  or  its
representative  to  the  Company  for  use  in  the  preparation  thereof,  and  such  Holder  shall  reimburse  the  Company,  and  such
Holders, directors, officers, partners, legal counsel and accountants, persons, underwriters, or control persons, each such director,
officer,  and  controlling  person  for  any  legal  or  other  expenses  reasonably  incurred  by  them  in  connection  with  investigating,
defending,  or  settling  any  such  loss,  claim,  damage,  liability,  action,  or  proceeding;  provided,  however,  that  the  indemnity
obligation of a Holder under this Section 8(b) shall in no event exceed the amount of the net proceeds received by such Holder as
a result of the sale of such Holder’s Registrable Securities pursuant to such registration statement, except in the case of fraud or
willful misconduct. Such indemnity shall remain in full force and effect, regardless of any investigation made by or on behalf of
the Company or any such director, officer or controlling person and shall survive the transfer by any Holder of such shares.

(c)                    Promptly  after  receipt  by  an  indemnified  party  of  notice  of  the  commencement  of  any  action  or
proceeding involving a claim referred to in this Section 8 (including any governmental action), such indemnified party shall, if a
claim in respect thereof is to be made against an indemnifying party, give written notice within ten (10) business days to    the
indemnifying  party  of  the  commencement  of  such  action;  provided,  that  the  failure  of  any  indemnified  party  to  give  notice  as
provided  herein  shall  not  relieve  the  indemnifying  party  of  its  obligations  under  this  Section,  except  to  the  extent  that  the
indemnifying party is actually prejudiced by such failure to give notice. In case any such action is brought against an indemnified
party, unless in the reasonable judgment of counsel to such indemnified party a conflict of interest between such indemnified and
indemnifying parties may exist or the indemnified party may have defenses not available to the indemnifying party in respect of
such claim, the indemnifying party shall be entitled to participate in and to assume the defense thereof, with counsel reasonably
satisfactory to such indemnified party and, after notice from the indemnifying party to such indemnified party of its election so to
assume the defense thereof, the indemnifying party shall not be liable to such indemnified party for any legal or other expenses
subsequently  incurred  by  the  latter  in  connection  with  the  defense  thereof,  unless  in  such  indemnified  party’s  reasonable
judgment  a  conflict  of  interest  between  such  indemnified  and  indemnifying  parties  arises  in  respect  of  such  claim  after  the
assumption  of  the  defenses  thereof  or  the  indemnifying  party  fails  to  defend  such  claim  in  a  diligent  manner,  other  than
reasonable  costs  of  investigation.  Neither  an  indemnified  nor  an  indemnifying  party  shall  be  liable  for  any  settlement  of  any
action or proceeding effected without its consent, which consent shall not unreasonably withheld. No indemnifying party shall,
without the consent, which consent shall not unreasonably withheld, of the indemnified party, consent to entry of any judgment or
enter into any settlement, which does not include as an unconditional term thereof the giving by the claimant or plaintiff to such
indemnified party of a release from all liability in respect of such claim or litigation. Notwithstanding anything to the contrary set
forth herein, and without limiting any of the rights set forth above, in any event any party shall have the right to retain, at its own
expense, counsel with respect to the defense of a claim. Each indemnified party shall furnish such information regarding itself or
the  claim  in  question  as  an  indemnifying  party  may  reasonably  request  in  writing  and  as  shall  be  reasonably  required  in
connection with defense of such claim and litigation resulting therefrom.

10

 
 
(d)          If an indemnifying party does not or is not permitted to assume the defense of an action pursuant to
Section 8(c) or in the case of the expense reimbursement obligation set forth in Sections 8(a) and  8(b),  the indemnification
required by Sections  8(a)  and 8(b) shall be made by periodic payments of the amount thereof during the course of the
investigation or defense, as and when bills are received or expenses, losses, damages, or liabilities are incurred.

(e)          If the indemnification provided for in Section 8(a) or 8(b) is held by a court of competent jurisdiction to
be  unavailable  to  an  indemnified  party  with  respect  to  any  loss,  liability,  claim,  damage  or  expense  referred  to  herein,  the
indemnifying party, in lieu of indemnifying such indemnified party hereunder, shall contribute to the amount paid or payable by
such  indemnified  party  as  a  result  of  such  loss,  liability,  claim,  damage  or  expense  (i)  in  such  proportion  as  is  appropriate  to
reflect  the  proportionate  relative  fault  of  the  indemnifying  party  on  the  one  hand  and  the  indemnified  party  on  the  other
(determined by reference to, among other things, whether the untrue or alleged untrue statement of a material fact or omission
relates  to  information  supplied  by  the  indemnifying  party  or  the  indemnified  party  and  the  parties’  relative intent, knowledge,
access to information and opportunity to correct or prevent such untrue statement or omission), or (ii) if the allocation provided
by clause (i) above is not permitted by applicable law or provides a lesser sum to the indemnified party than the amount herein
provided, then in such proportion as is appropriate to reflect not only the proportionate relative fault of the indemnifying party
and the indemnified party, but also the relative benefits received by the indemnifying party on the one hand and the indemnified
party  on  the  other,  as  well  as  any  other  relevant  equitable  considerations.  No  indemnified  party  guilty  of  fraudulent
misrepresentation  (within  the  meaning  of  Section  11(f)  of  the  Securities  Act)  shall  be  entitled  to  contribution  from  any
indemnifying party who was not guilty of such fraudulent misrepresentation.

(f)                    Notwithstanding  the  foregoing,  to  the  extent  that  the  provisions  on  indemnification  and  contribution
contained in the underwriting agreement entered into in connection with an underwritten public offering are in conflict with the
foregoing provisions, the provisions in the underwriting agreement shall control.

(g)                    Other  Indemnification.  Indemnification  similar  to  that  specified  in  this  Section  (with  appropriate
modifications) shall be given by the Company and each Holder of Registrable Securities with respect to any required registration
or other qualification of securities under any federal or state law or regulation or governmental authority other than the Securities
Act.

9.          Rule 144. Until the earlier of the termination of this Agreement, or the date on which all Subscribers shall have
sold all of their Ordinary Shares and Ordinary Shares underlying the Investor Warrants and the Broker shall have sold all of the
Ordinary Shares underlying their Placement Agent Warrants, the Company shall file in a timely manner all reports required to be
filed with the SEC pursuant to the Exchange Act, and the regulations of the SEC thereunder, and the Company shall not terminate
its  status  as  an  issuer  required  to  file  reports  under  the  Exchange  Act  even  if  the  Exchange  Act  or  the  rules  and  regulations
thereunder would otherwise permit such termination (the “Company Reporting Obligations”); provided, however, that twelve
(12) months after the final closing date of the Offering the Company shall only use commercially reasonable efforts with respect
to the Company Reporting Obligations.

10.                    Independent  Nature  of  Each  Holder’s  Obligations  and  Rights.  The  obligations  of  each  Holder  under  this
Agreement are several and not joint with the obligations of any other Holder, and each Holder shall not be responsible in any way
for the performance of the obligations of any other Holder under this Agreement. Nothing contained herein and no action taken
by any Holder pursuant hereto, shall be deemed to constitute such Holders as a partnership, an association, a joint venture, or any
other kind of entity, or create a presumption that the Holders are in any way acting in concert or as a group with respect to such
obligations  or  the  transactions  contemplated  by  this  Agreement.  Each  Holder  shall  be  entitled  to  independently  protect  and
enforce its rights, including without limitation the rights arising out of this Agreement, and it shall not be necessary for any other
Holder to be joined as an additional party in any proceeding for such purpose.

11

 
 
 
 
 
 
11.          Miscellaneous.  

Governing  Law.  All  questions  concerning  the  construction,  validity,  enforcement  and  interpretation  of  this
Agreement shall be governed by the internal laws of the State of New York, without giving effect to any choice of
law or conflict of law provision or rule (whether of the State of New York or any other jurisdictions) that would
cause  the  application  of  the  laws  of  any  jurisdictions  other  than  the  State  of  New  York.  Each  party  hereby
irrevocably submits to the exclusive jurisdiction of the state and federal courts sitting in The City of New York,
Borough  of  Manhattan,  for  the  adjudication  of  any  dispute  hereunder  or  in  connection  herewith  or  with  any
transaction contemplated hereby or discussed herein, and hereby irrevocably waives, and agrees not to assert in
any suit, action or proceeding, any claim that it is not personally subject to the jurisdiction of any such court, that
such  suit,  action  or  proceeding  is  brought  in  an  inconvenient  forum  or  that  the  venue  of  such  suit,  action  or
proceeding is improper. Each party hereby irrevocably waives personal service of process and consents to process
being served in any such suit, action or proceeding by mailing a copy thereof to such party at the address for such
notices  to  it  under  this  Agreement  and  agrees  that  such  service  shall  constitute  good  and  sufficient  service  of
process  and  notice  thereof.  Nothing  contained  herein  shall  be  deemed  to  limit  in  any  way  any  right  to  serve
process in any manner permitted by law. If any provision of this Agreement shall be invalid or unenforceable in
any jurisdiction, such invalidity or unenforceability shall not affect the validity or enforceability of the remainder
of this Agreement in that jurisdiction or the validity or enforceability of any provision of this Agreement in any
other  jurisdiction.  EACH  PARTY  HEREBY  IRREVOCABLY  WAIVES  ANY  RIGHT  IT  MAY  HAVE,  AND
AGREES  NOT  TO  REQUEST,  A  JURY  TRIAL  FOR  THE  ADJUDICATION  OF  ANY  DISPUTE
HEREUNDER  OR  IN  CONNECTION  HEREWITH  OR  ARISING  OUT  OF  THIS  AGREEMENT  OR  ANY
TRANSACTION CONTEMPLATED HEREBY.

(a)          Remedies. In the event of a breach by the Company or by a Holder of any of their respective obligations
under this Agreement, each Holder or the Company, as the case may be, in addition to being entitled to exercise all rights granted
by law and under this Agreement, including recovery of damages, shall be entitled to specific performance of its rights under this
Agreement.

(b)          Successors and Assigns. Except as otherwise provided herein, the provisions hereof shall inure to the

benefit of, and be binding upon, the successors, Permitted Assignees, executors and administrators of the parties hereto.

(c)          No Inconsistent Agreements. The Company has not entered, as of the date hereof, and shall not enter, on
or after the date of this Agreement, into any agreement that conflicts with the provisions hereof. Notwithstanding anything to the
contrary contained herewith, except as specifically provided in this Agreement, any action by the Company which could have the
effect  of  diminishing  the  value  of  any  Registrable  Securities,  including,  without  limitation,  the  issuance  of  additional  stock  or
other securities, the granting of registration rights to others, and actions in connection with the operation of the business of the
Company, shall not by itself, absent bad faith, be deemed an impairment of the rights granted to the Holders in this Agreement.

12

 
 
 
 
 
(d)          Entire Agreement. This Agreement and the documents, instruments and other agreements specifically

referred to herein or delivered pursuant hereto constitute the full and entire understanding and agreement between the parties with
regard to the subjects hereof.

(e)          Headings. The headings in this Agreement are for convenience of reference only and shall not limit or

otherwise affect the meaning hereof.

(f)          Notices, etc. All notices, consents, waivers, and other communications which are required or permitted

under this Agreement shall be in writing will be deemed given to a party (a) on the date of delivery, if delivered to the appropriate
address by hand or  by nationally recognized overnight courier service (costs prepaid); (b) the date of transmission if sent by
facsimile or e-mail with confirmation of transmission by the transmitting equipment if such notice or communication is delivered
prior to 5:00 P.M., New York City time, on a Business Day, or the next Business Day after the date of transmission, if such notice
or communication is delivered on a day that is not a Business Day or later than 5:00 P.M., New York City time, on any Business
Day; (c) the date received or rejected by the addressee, if sent by certified mail, return receipt requested; or (d) seven days after
the placement of the notice into the mails (first class postage prepaid), to the party at the address, facsimile number, or e-mail
address furnished by the such party,

if to the Company, to:

Entera Bio Ltd.

37 Walnut Street, Suite 300
Wellesley Hills, MA 02481
Attention: Adam Gridley, CEO
Email: adam@enterabio.com

        with copy to:

Davis Polk & Wardwell LLP
450 Lexington Avenue
New York, NY 10017
Attention: Gil Savir, Esq.
Email: gil.savir@davispolk.com

if to a Subscriber, to:

the subscriber physical or email address set forth on Exhibit B attached hereto; or

if to a Broker, to:

such Broker at the address set forth on the Broker’s signature page hereto;

or at such other address as any party shall have furnished to the other parties in writing in accordance with this
Section 11(f).

13

 
 
 
 
 
 
 
 
(g)          Delays or Omissions. No delay or omission to exercise any right, power  or remedy accruing to any

Holder, upon any breach or default of the Company under this Agreement, shall impair any such right, power or remedy of such
Holder nor shall it be construed to be a waiver of any such breach or default, or an acquiescence therein, or of any similar breach
or default thereunder occurring; nor shall any waiver of any single breach or default be deemed a waiver of any other breach or
default theretofore or thereafter occurring. Any waiver, permit, consent or approval of any kind or character on the part of any
Holder of any breach or default under this Agreement, or any waiver on the part of any Holder of any provisions or conditions of
this Agreement, must be in writing and shall be effective only to the extent specifically set forth in such writing. All remedies,
either under this Agreement, or by law or otherwise afforded to any holder, shall be cumulative and not alternative.

(h)          Counterparts. This Agreement may be executed in any number of counterparts, and with respect to any
Subscriber, by execution of an Omnibus Signature Page to this Agreement and the Subscription Agreement, each of which shall
be enforceable against the parties actually executing such counterparts, and all of which together shall constitute one instrument.
In the event that any signature is delivered by facsimile transmission or by an e- mail, which contains a portable document format
(.pdf) file of an executed signature page, such signature shall create a valid and binding obligation of the party executing (or on
whose behalf such signature is executed) with the same force and effect as if such facsimile or e-mail of a .pdf signature page
were an original thereof.

(i)          Filing of the Agreement. The Company in order to comply with  applicable laws (including the Securities

Act or Exchange Act, SEC rules or Nasdaq rules) may make this agreement public, including, without limitation, filing of the
Agreement and any other related documents with the Commission using the EDGAR system

(j)          Severability. In the case any provision of this Agreement shall be invalid, illegal or unenforceable, the

validity, legality and enforceability of the remaining provisions shall not in any way be affected or impaired thereby.

(k)          Amendments. Except as otherwise provided herein, the provisions of this Agreement may be amended at
any time and from time to time, and particular provisions of this Agreement may be waived, with and only with an agreement or
consent in writing signed by the Company and majority of the Holders.

[Company Signature Page Follows]

14

 
 
 
 
 
 
 
This Registration Rights Agreement is hereby executed as of the date first above written.

THE COMPANY:

Entera Bio Ltd.

By:  /s/ Adam Gridley          
Name: Title:
Adam Gridley
Chief Executive Officer

  BROKER (ENTITY):

  GP Nurmenkari, Inc
  Print Name of Entity

  By: /s/ Albert William Pezone
Name: Albert William Pezone
Title:    CEO

SUBSCRIBERS

See Omnibus Signature Pages to the Subscription Agreement

BROKER (INDIVIDUAL):

Print Name

Signature

Broker: Address

[Signature Page to Registration Rights Agreement]

15

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The following is a list of subsidiaries of Entera Bio Ltd. as of December 31, 2019:

Entera Bio Ltd.

SUBSIDIARY
Entera Bio Inc.

  STATE OR OTHER JURISDICTION OF INCORPORATION OR ORGANIZATION
  Delaware

Exhibit 8.1

 
 
 
 
Form of 302 Certification

CERTIFICATIONS*

I, Jonathan Lieber, certify that:

1. I have reviewed this annual report on Form 20-F of Entera Bio Ltd.;

Exhibit 12.1

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 company as of, and for, the periods presented in this report;

4. The company’s other certifying officer(s) 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 company 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 company, 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 company’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 company’s internal control over financial reporting that occurred during the period covered by

the annual report that has materially affected, or is reasonably likely to materially affect, the company’s internal control over financial
reporting; and

5. The company’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting,

to the company’s auditors and the audit committee of the company’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 company’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 company’s internal

control over financial reporting.

Date:   March 26, 2020

/s/ Jonathan Lieber
Name: Jonathan Lieber
Title: Chief Financial Officer

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Form of 302 Certification

CERTIFICATIONS*

I, Jonathan Lieber, certify that:

1. I have reviewed this annual report on Form 20-F of Entera Bio Ltd.;

Exhibit 12.2

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 company as of, and for, the periods presented in this report;

4. The company’s other certifying officer(s) 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 company 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 company, 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 company’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 company’s internal control over financial reporting that occurred during the period covered by

the annual report that has materially affected, or is reasonably likely to materially affect, the company’s internal control over financial
reporting; and

5. The company’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting,

to the company’s auditors and the audit committee of the company’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 company’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 company’s internal

control over financial reporting.

Date:   March 26, 2020

/s/ Jonathan Lieber
Name: Jonathan Lieber
Title: Chief Financial Officer

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 13.1

CERTIFICATION BY THE PRINCIPAL EXECUTIVE OFFICER PURSUANT TO 18
U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE
SARBANES-OXLEY ACT OF 2002

The certification set forth below is being submitted in connection with the Annual Report on Form 20-F of Entera Bio Ltd.

(the “Company”) for the fiscal year ended December 31, 2019 (the “Report”), I, Adam Gridley, certify pursuant to 18 U.S.C.
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:

 1.

 2.

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

the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date:  March 26, 2020

By:

/s/ Adam Gridley
Name: Adam Gridley
Title:   Chief Executive Officer

 
 
 
 
 
 
 
 
 
 
 
Exhibit 13.2

CERTIFICATION BY THE PRINCIPAL EXECUTIVE OFFICER PURSUANT TO 18
U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE
SARBANES-OXLEY ACT OF 2002

The certification set forth below is being submitted in connection with the Annual Report on Form 20-F of Entera Bio Ltd.
(the “Company”) for the fiscal year ended December 31, 2019 (the “Report”), I, Jonathan Lieber, certify pursuant to 18 U.S.C.
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:

 1.

 2.

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

the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: March 26, 2020

By:

/s/ Jonathan Lieber
Name: Jonathan Lieber
Title:   Chief Financial Officer

 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 15.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration Statement on Form S-8 (No. 333-227488) of Entera Bio
Ltd. of our report dated March 26, 2020, relating to the financial statements, which appears in this Form 20‑F.

/s/ Kesselman & Kesselman
Kesselman & Kesselman
Certified Public Accountants (lsr.)
A member firm of PricewaterhouseCoopers International Limited

 Tel-Aviv, Israel
March 26, 2020

Kesselman & Kesselman, Trade Tower, 25 Hamered Street, Tel-Aviv 6812508, Israel,
 P.O Box 50005 Tel-Aviv 6150001  Telephone: +972 -3- 7954555, Fax:+972 -3- 7954556, www.pwc.com/il