Quarterlytics / Healthcare / Biotechnology / Evelo Biosciences, Inc.

Evelo Biosciences, Inc.

evlo · NASDAQ Healthcare
Claim this profile
Ticker evlo
Exchange NASDAQ
Sector Healthcare
Industry Biotechnology
Employees 51-200
← All annual reports
FY2020 Annual Report · Evelo Biosciences, Inc.
Sign in to download
Loading PDF…
Table of Contents

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

FORM 10-K

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

For the Fiscal Year Ended December 31, 2020
OR

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

For the transition period from                      to                     
Commission File Number: 001-38473

Evelo Biosciences, Inc.

(Exact name of registrant as specified in its charter)

Delaware
(State or other jurisdiction of
incorporation or organization)

2834
(Primary Standard Industrial
Classification Code Number)

46-5594527
(I.R.S. Employer
Identification No.)

620 Memorial Drive,
Cambridge, Massachusetts 02139
(617) 577-0300
(Address, including zip code, and telephone number, including area code, of registrant’s principal executive offices)

Title of each class
Common Stock, par value $0.001 per share

Trading Symbol(s)
EVLO

Name of each exchange on which registered
Nasdaq Global Select Market

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

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

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.    Yes  ☐    No  ☒
Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Securities Act.    Yes  ☐    No  ☒
Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the

preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to the filing requirements for the past 90
days.    Yes  ☒    No  ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§

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

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

company. See the definitions of “large accelerated filer,” “accelerated filer”, “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.:

Large accelerated filer

Non-accelerated filer

☐

☒

Accelerated filer

Smaller reporting company

Emerging growth company

☐
☒
☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised

financial accounting standards provided pursuant to Section 13(a) of the Exchange Act  ☒

Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over
financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act.)    Yes ☐    No  ☒
The aggregate market value of the registrant's the voting and non-voting common stock held by non-affiliates was approximately $112.8 million based on the closing price

of the registrant’s common stock on June 30, 2020, the last business day of the registrant's most recently completed second fiscal quarter.  The calculation excludes shares of
the registrant’s common stock held by current executive officers, directors and stockholders that the registrant has concluded are affiliates of the registrant.  This determination
of affiliate status is not a determination for other purposes.

As of March 5, 2021, there were 53,334,947 shares of the registrant's common stock outstanding.

Portions of the registrant’s definitive proxy statement for its 2021 annual meeting of stockholders, which the registrant intends to file pursuant to Regulation 14A with the

Securities and Exchange Commission not later than 120 days after the registrant’s fiscal year ended December 31, 2020, are incorporated by reference into Part III of this
Annual Report on Form 10-K.

DOCUMENTS INCORPORATED BY REFERENCE

1

Table of Contents

SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS

TABLE OF CONTENTS

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

Item 5.
Item 6.
Item 7.
Item 7A.
Item 8.
Item 9.
Item 9A.
Item 9B.

Item 10
Item 11.
Item 12.
Item 13.
Item 14.

Item 15.
Item 16.

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

PART I

PART II

Market for Registrant's Common Equity, Related Stockholder Matters and Issuers Purchases of Equity Securities
Selected Financial Data
Management's Discussion and Analysis of Financial Condition and Results of Operations
Quantitative and Qualitative Disclosures about Market Risk
Financial Statements and Supplementary Data
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
Controls and Procedures
Other Information

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

PART III

Exhibits and Financial Statement Schedules
Form 10-K Summary
SIGNATURES

PART IV

i

Page

ii

1
28
72
72
72
72

73
74
75
89
89
89
89
90

91
91
91
93
93

93
96
96

Table of Contents

SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS

This Annual Report on Form 10-K contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933,
as  amended  (the  "Securities  Act"),  and  Section  21E  of  the  Securities  Exchange  Act  of  1934,  as  amended  (the  "Exchange  Act").  All
statements  other  than  statements  of  historical  fact  are  “forward-looking  statements”  for  purposes  of  this  Annual  Report  on  Form  10-K.  In
some  cases,  you  can  identify  forward-looking  statements  by  terminology  such  as  “anticipate,”  “believe,”  “could,”  “estimate,”  “expects,”
“intend,” “may,” “plan,” “potential,” “predict,” “project,” “should,” “will,” “would” or the negative or plural of those terms, and similar expressions.

Forward-looking statements include, but are not limited to, statements about:

our status as a development-stage company and our expectation to incur losses in the future;

our estimates regarding our expenses, future revenues, anticipated future capital requirements and our need to raise additional funds;

our ability to build a pipeline of product candidates and develop and commercialize drugs;

our unproven approach to therapeutic intervention;

our  ability  to  enroll  patients  and  volunteers  in  clinical  trials,  timely  and  successfully  complete  those  trials  and  receive  necessary
regulatory approvals;

the timing, progress and receipt of data from our ongoing and planned clinical trials and the potential use of those candidates to treat
various indications;

our ability to establish our own manufacturing facilities and to receive or manufacture sufficient quantities of our product candidates;

our expectations regarding the potential safety, efficacy or clinical utility of our product candidates;

our ability to protect and enforce our intellectual property rights;

federal,  state,  and  foreign  regulatory  requirements,  including  the  U.S.  Food  and  Drug  Administration  (the  "FDA")  regulation  of  our
product candidates;

the timing of clinical trials and the likelihood of regulatory filings and approvals;

our ability to obtain and retain key executives and attract and retain qualified personnel;

our ability to successfully manage our growth; and

developments relating to our competitors and our industry.

•

•

•

•

•

•

•

•

•

•

•

•

•

•

Factors  that  may  cause  actual  results  to  differ  materially  from  current  expectations  include,  among  other  things,  those  set  forth  in
“Summary Risk Factors” and Part I, Item 1A. “Risk Factors,” below and the reasons described elsewhere in this Annual Report on Form 10-
K. Any forward-looking statement in this Annual Report on Form 10-K reflects our current view with respect to future events and is subject to
these and other risks, uncertainties and assumptions. Given these uncertainties, you should not rely on these forward-looking statements as
predictions  of  future  events.  Although  we  believe  that  the  expectations  reflected  in  the  forward-looking  statements  are  reasonable,  our
information  may  be  incomplete  or  limited  and  we  cannot  guarantee  future  results.  Except  as  required  by  law,  we  assume  no  obligation  to
update or revise these forward-looking statements for any reason, even if new information becomes available in the future.

This Annual Report on Form 10-K also contains estimates, projections and other information concerning our industry, our business and
the markets for certain drugs and consumer products, including data regarding the estimated size of those markets, their projected growth
rates and the incidence of certain medical conditions. Information that is based on estimates, forecasts, projections or similar methodologies
is inherently subject to uncertainties and actual events or circumstances may differ materially from events and circumstances reflected in this
information. Unless otherwise expressly stated, we obtained these industry, business, market and other data from reports, research surveys,
studies and similar data prepared by third parties, industry, medical and general publications, government data and similar sources and we
have not independently verified the data from third party sources. In some cases, we do not expressly refer to the sources from which these
data are derived.

In this Annual Report on Form 10-K, unless otherwise stated or as the context otherwise requires, references to “Evelo,” “the Company,”
“we,” “us,” “our” and similar references refer to Evelo Biosciences, Inc. and its wholly owned subsidiaries. This Annual Report on Form 10-K
also contains references to our trademarks and to

trademarks belonging to other entities. Solely for convenience, trademarks and trade names referred to, including logos, artwork and other
visual displays, may appear without the ® or TM symbols, but such references are not intended to indicate, in any way, that their respective
owners will not assert, to the fullest extent under applicable law, their rights thereto. We do not intend our use or display of other companies’
trade names or trademarks to imply a relationship with, or endorsement or sponsorship of us by, any other companies.

SUMMARY RISK FACTORS

Our  business  is  subject  to  numerous  risks  and  uncertainties,  including  those  described  in  Part  I,  Item  1A.  “Risk  Factors”  in  this
Annual Report on Form 10-K. You should carefully consider these risks and uncertainties when investing in our common stock. The principal
risks and uncertainties affecting our business include the following:

• We are a development-stage company and have incurred significant losses since our inception. We expect to incur losses for the
foreseeable  future  and  may  never  achieve  or  maintain  profitability.  Moreover,  our  limited  operating  history  may  make  it  difficult  to
evaluate the success of our business to date and to assess our future viability.

• We  will  need  additional  funding  in  order  to  complete  development  of  our  product  candidates  and  commercialize  our  products,  if
approved.  If  we  are  unable  to  raise  capital  when  needed,  we  could  be  forced  to  delay,  reduce  or  discontinue  our  product
development programs or commercialization efforts.

• Our product candidates are based on targeting SINTAX™, the small intestinal axis, which is an unproven approach to therapeutic

intervention

• We  are  dependent  on  the  success  of  our  product  candidates.  If  the  product  candidates  do  not  successfully  complete  clinical

development or receive regulatory approval, our business may be harmed.

•

The regulatory approval process is lengthy, expensive and uncertain, and we may be unable to obtain regulatory approval for our
product candidates under applicable regulatory requirements of the United States and internationally. The denial or delay of any such
approval  would  delay  commercialization  of  our  product  candidates  and  adversely  impact  our  ability  to  generate  revenue,  our
business and our results of operations.

• We rely, and will continue to rely, on third parties to conduct our clinical trials for our product candidates, and those third parties may

not perform satisfactorily, including failing to meet deadlines for the completion of such trials.

• We do not have our own manufacturing capabilities and will rely on third parties to produce additional clinical supplies, if needed, and
commercial  supplies  of  our  product  candidates.  This  reliance  on  third  parties  increases  the  risk  that  we  will  not  have  sufficient
quantities of our product candidates or such quantities at an acceptable cost, which could delay, prevent or impair our development
or commercialization efforts.

•

•

If we are unable to establish our own sales, marketing and distribution capabilities, or enter into agreements with third parties to sell
and  market  our  product  candidates,  we  may  not  be  successful  in  commercializing  our  product  candidates  if  and  when  they  are
approved, and we may not be able to generate any revenue.

The successful commercialization of our product candidates will depend in part on the extent to which governmental authorities and
health insurers establish coverage, adequate reimbursement levels and pricing policies. Failure to obtain or maintain coverage and
adequate reimbursement for our product candidates, if approved, could limit our ability to market those products and decrease our
ability to generate revenue.

• We  face  substantial  competition,  which  may  result  in  others  discovering,  developing  or  commercializing  drugs  before  or  more

successfully than we do.

• Our  product  candidates  may  cause  undesirable  side  effects  or  have  other  properties  that  could  delay  or  prevent  their  regulatory

approval, cause us to suspend or discontinue clinical trials, limit the commercial
profile of an approved label, or result in significant negative consequences following marketing approval, if any.

•

•

If  we  are  unable  to  adequately  protect  our  proprietary  technology,  or  obtain  and  maintain  issued  patents  which  are  sufficient  to
protect  our  product  candidates,  other  companies  could  compete  against  us  more  directly,  which  would  have  a  material  adverse
impact on our business, results of operations, financial condition and prospects.

The  COVID-19  pandemic  has  adversely  impacted  and  may  continue  to  adversely  impact,  our  business,  including  our  preclinical
studies and clinical trials, results of operations and financial condition.

ii

Table of Contents

Item 1. Business

Overview

PART I

Evelo Biosciences is discovering and developing a new class of orally delivered investigational medicines that are intended to act on
cells  in  the  small  intestine  to  produce  therapeutic  effects  throughout  the  body.  The  target  cells  in  the  small  intestine  play  a  central  role  in
governing human immune, metabolic and neurologic systems. We refer to this biology as the small intestinal axis, or SINTAX™. We have
built a platform to discover and develop novel oral medicines which target the small intestinal axis. By harnessing the small intestinal axis, we
have  the  potential  to  transform  healthcare  via  medicines  that  have  the  potential  to  be  effective,  safe,  convenient  and  affordable  and  to
thereby treat patients at all stages of diseases and to treat patients globally.

Our first product candidates are orally delivered pharmaceutical preparations of naturally occurring, specific single strains of microbes.
In preclinical models, our product candidates engaged immune cells in the small intestine and drove changes in systemic biology without any
observed  systemic  exposure.  We  have  observed  in  early  clinical  trials  and  preclinical  studies  that  our  approach  led  to  modulated  immune
responses throughout the body by acting on the small intestinal axis. Our most advanced product candidate, EDP1815 is being developed
for the treatment of inflammatory diseases and the hyperinflammatory response associated with COVID-19. Additional product candidates
include EDP1867 and EDP2939 for the treatment of inflammatory disease and EDP1908 for the treatment of cancer.

Orally delivered SINTAX medicines have the potential to address patient needs at all stages of disease due to their potentially superior

characteristics over current therapies:

•

In  preclinical  models,  our  product  candidates  have  acted  through  multiple  clinically  relevant  and  validated  biological  pathways.  By
acting on multiple pathways simultaneously, we believe our product candidates could impact disease in ways that are not possible
with current single-target or dual-target therapies.

• Our data suggest that our product candidates for inflammatory diseases have the potential to resolve disease causing inflammation
whilst preserving immunity, a significant potential benefit. Anti-inflammatory therapies often cause significant immune suppression.

• We  believe  our  product  candidates  are  likely  to  be  well-tolerated  as  they  are  derived  from  naturally  occurring,  specific  single
commensal strains of human bacteria, have not shown systemic exposure in clinical trials, and have been cleared from the body with
no colonization of the gut.

• Our  products  candidates  are  formulated  as  oral  medicines,  which  many  patients  prefer  over  injectable  biologics  and  burdensome

application of topical drugs.

• We have developed robust manufacturing processes for our product candidates, allowing for large-scale production and the potential

for global, room-temperature stable distribution of our product candidates at affordable prices.

• We  believe  our  discovery  and  development  of  oral  SINTAX  medicines  has  the  potential  to  be  more  efficient  than  other  product
classes such as cell therapy, monoclonal antibodies and small molecules. We believe that our product candidates will not require the
lengthy target validation and compound discovery requirements of conventional drug discovery.

Our Strategy

Our  goal  is  to  create  and  develop  a  new  class  of  therapies  that  has  the  potential  to  transform  the  treatment  of  a  broad  range  of

diseases by targeting SINTAX.

Key elements of our strategy:

•

Explore the full potential of SINTAX to create an expansive and diversified product portfolio. We believe targeting SINTAX has
applicability across a broad range of disease areas and we are committed to pursuing opportunities in which our platform has the
potential  to  transform  their  treatment.  Our  initial  focus  is  on  inflammatory  diseases  and  oncology.  We  intend  to  expand  into  other
disease areas, such as

1

Table of Contents

autoimmune  diseases,  respiratory  diseases,  neuro-inflammation  and  degeneration,  liver  diseases,  type  I  diabetes,  food  allergy,
neurobehavior, cardiovascular disease and diseases of metabolism.

• Develop  best-in-class  therapies  to  improve  outcomes  across  various  stages  of  disease.  We  intend  to  develop  best-in-class
orally  delivered  therapies  and  explore  the  potential  of  SINTAX  medicines  across  the  full  spectrum  of  disease  severity,  including  in
patients with mild and moderate forms of disease. We intend to pursue what we believe to be the inherent advantages of SINTAX
medicines to enable use in all stages of disease.

• Advance and scale our SINTAX medicine platform. We plan to continue to invest in our platform, which integrates microbiology,
immunology  and  computational  biology  capabilities.  We  intend  to  expand  the  diversity  of  our  microbial  library  and  enhance  our
proprietary  in  vitro  and  in  vivo  assays  to  optimize  selection  of  our  future  product  candidates.  Our  manufacturing  processes  are
designed to ensure the quality and scalability of our product candidates. We plan to continue to invest in novel methods for process
development,  manufacturing  and  formulation  for  our  SINTAX  medicine.  In  the  future,  we  intend  to  invest  in  commercial  scale
manufacturing.  We  plan  to  leverage  the  efficiency  of  our  integrated  capabilities  to  accelerate  the  clinical  development  of  product
candidates.

•

Strengthen and expand our intellectual property to protect our platform and product candidates. We have exclusive rights to
our  technologies  including  issued  composition  of  matter  and  method  of  use  patents  in  the  United  States  for  some  of  our  product
candidates. We intend to pursue patent protection for our scientific innovations and to maintain a strong and broad estate of patents
and trade secrets in the United States and other geographies.

• Collaborate  to  realize  the  potential  of  SINTAX  medicines.  We  intend  to  continue  to  seek  collaborations  with  academic  groups,
biotech and pharmaceutical companies to realize the value of our broad platform and extend the range of our development activities
and disease areas in a timely and cost-effective manner. We plan to commercialize products in multiple geographies both on our own
and with collaborators.

The Immune System and the Use of Immunotherapy in Disease

Immunology and Current Immunotherapy

The immune system consists of many different cell types that act together as a coordinated system constantly scanning for, identifying
and responding to both human and microbial signals. Immune cells, including different types of T-cells, circulate throughout the body via the
lymphatic system searching for signs of disease or infection. When this immune surveillance is functioning correctly, immune cells recognize
and  destroy  both  pathogens  and  cancer  cells.  However,  when  the  immune  system  responds  excessively,  diseases  such  as  psoriasis,
rheumatoid  arthritis,  atopic  dermatitis,  asthma,  inflammatory  bowel  disease  and  multiple  sclerosis  can  result.  Conversely,  an  inadequate
immune system response may allow various types of cancer and infections to progress unchecked.

Advances  in  our  understanding  of  how  the  immune  system  affects  a  broad  spectrum  of  disease  has  resulted  in  the  development  of
immunotherapies, which are medicines that reduce, suppress, elicit or amplify specific immune responses. Antibody-based immunotherapies
for  inflammatory  diseases  and  oncology  have  fundamentally  changed  the  treatment  landscape  for  patients.  For  example,  anti-TNFα
antibodies are widely used to treat moderate to severe stages of many inflammatory diseases. In 2019, three of the fifteen top selling drugs
worldwide were anti-TNFα antibodies, with HUMIRA alone generating worldwide annual net sales of $19.7 billion. In oncology, checkpoint
inhibitor antibodies, including those targeting the programmed cell death protein/ligand 1, or PD-1/PD-L1 pathways, block the tumor’s ability
to suppress the immune response. They have improved the treatment of many cancers and are expected as a class to reach peak annual
net sales of $30 billion by 2025. While existing immunotherapies have been successful in treating inflammatory diseases and oncology, there
remains a substantial unmet need for a majority of patients.

Emergence of a Broad New Opportunity in Immunotherapy

Until  recently,  immunotherapeutic  approaches  have  largely  ignored  one  of  the  body’s  naturally-evolved  routine  immunological
processes and its associated immune organ— the gut, and specifically the small intestine. Immunomodulation through the small intestine has
the  potential  to  address  certain  limitations  of  current  immunotherapies  by  acting  on  multiple  naturally  evolved  and  clinically  relevant
pathways. We believe this novel

2

Table of Contents

approach  presents  advantages,  including  potentially  minimizing  adverse  events,  enhancing  patient  convenience  and  targeting  multiple
immune pathways simultaneously. We believe that a novel class of therapeutics with these attributes has the potential to be transformative in
treating a broad range of immune-mediated diseases. Furthermore, we believe this approach could also expand the use of immunotherapies
for the treatment of patients with earlier stages of disease.

SINTAX is Central to Human Biology and Immunology

The small intestine is the largest part of the immune system. Specific types of immune cells, such as dendritic cells and macrophages,
are resident in the tissue of the small intestine. They sample specific contents in the interior of the small intestine, which is called the lumen.
These immune cells then migrate to lymph nodes where they condition other important immune cells, including T-cells. These conditioned T-
cells  then  travel  throughout  the  body  via  the  lymphatic  system  to  impact  disease.  We  believe  SINTAX  provides  an  opportunity  for
immunomodulation throughout the body after oral delivery of products that remain physically restricted to the lumen and lymphoid tissues of
the gut. Immunomodulation via SINTAX may represent an underappreciated opportunity to drive therapeutically relevant immune responses
throughout the body.

SINTAX and Microbes

Microbes in the human gut are single-cell organisms that have co-evolved with the human immune system. Many human immune cells
are programmed to sense and respond to microbes that they contact in the small intestine. Research in mucosal immunology has revealed
that microbial interactions in the small intestine can drive activity in SINTAX.

Multiple  mechanisms  for  direct  interactions  between  microbes  and  immune  cells  in  the  small  intestine  have  been  demonstrated.  We
believe  that  dendritic  cells  and  macrophages  in  the  lymphoid  tissues  of  the  small  intestine  are  key  target  cells  of  immunomodulatory
microbes. The small intestine has a large surface area and thin and diffuse mucus layer, which allows for close contact between microbes
and immune cells. Dendritic cells are a specialized type of immune cell that survey the body’s tissues, detecting and presenting antigens to
T-cells. Macrophages can take on many functional forms depending on the conditioning of their environment in the body and are important
for both anti-inflammatory and anti-tumor immunity. Immune cells, such as dendritic cells and macrophages, can extend protrusions through
junctions between epithelial cells in the lining of the small intestine. These protrusions come into direct contact with and sample the microbial
contents  of  the  small  intestine  lumen.  These  immune  cells  then  migrate  to  mesenteric  lymph  nodes  where  they  come  into  contact  with  T-
cells.  Dendritic  cells  and  macrophages  that  have  been  primed  by  exposure  to  microbes  in  the  gut,  condition  T-cells  within  the  mesenteric
lymph  node  and  push  them  towards  an  inflammatory  or  immunoregulatory  phenotype  depending  on  the  specific  strain  of  the  microbe.
Conditioned T-cells continue to move through the body via the lymphatic system to other parts of the body where they may act in local tissue
to modulate an immune response.

3

Table of Contents

Figure 1: The small intestine and microbes. The small intestine is connected to many other parts of the body via the lymphatic system in green. The cross-
section of the small intestine depicts (1) sampling of microbes in the small intestine by dendritic cells and macrophages, (2) conditioning of T-cells by dendritic
cells and macrophages in the lymph node, and (3) migration of conditioned T-cells to other areas of the body.

Several of our academic collaborators have explored the functional consequences of the interactions between immune cells and single
strains  of  microbes  in  the  gut.  Veena  Taneja,  Ph.D.  and  Joseph  Murray  M.D.  of  Mayo  Clinic  showed  that  an  orally  administered  strain  of
Prevotella  histicola  modulated  immune  function  in  mouse  models  of  rheumatoid  arthritis  and  multiple  sclerosis.  In  the  field  of  immuno-
oncology,  Thomas  Gajewski,  M.D.,  Ph.D.  and  his  group  at  the  University  of  Chicago  conducted  an  experiment  in  which  a  single  strain  of
orally administered Bifidobacterium had equivalent activity to an anti-PD-L1 antibody and additive activity in combination in a mouse model of
melanoma. We believe these and other examples from the academic literature support our theory that single strains of microbes can act on
SINTAX to suppress or activate immune responses throughout the body. Our Phase 1b clinical data to date also support this theory.

SINTAX medicines as a Potential New Class of Oral Biologic Medicines

Our  company  was  founded  to  discover  and  develop  therapies  that  act  on  SINTAX.  We  aim  to  develop  therapies  based  on  our
observations on the central role of the small intestine in modulating immune activity throughout the body and the equally important role of
microbes as key modulators of SINTAX.

We have developed the tools to isolate, select, and develop specific microbes that have historically been difficult to identify, isolate and
culture. This extends from microbial isolation to manufacturing. We have developed proprietary insights and tools that enhance our ability to
produce pharmaceutical compositions of microbes at scale. This allows us to deliver potentially therapeutic doses of appropriately formulated
strains.

We are developing SINTAX medicines- whole, inactivated microbes and bacterial extracellular vesicles ("EVs") to engage cells in the
small  intestine  and  drive  changes  in  systemic  biology  by  either  downregulating  or  upregulating  immune  responses  for  the  treatment  of
disease. SINTAX medicines are orally delivered pharmaceutical compositions of specific strains of microbes or EVs from specific strains of
microbes.

We believe key features and advantages of our SINTAX medicine candidates are:

•

Single strain.  Our  product  candidates  are  pharmaceutical  compositions  of  single  strains  of  microbes  or  EVs  produced  by  single
strains of microbes that we have selected for their specific immunomodulatory properties. We extensively characterize the ability of
our product candidates to elicit a desired immunomodulatory effect.

4

Table of Contents

• Orally  administered  formulation.  We  intend  to  deliver  our  initial  product  candidates  orally  in  formulations  designed  for  targeted
release  to  specific  regions  within  the  small  intestine.  Patients  typically  prefer  oral  administration  to  intravenous  infusion,
subcutaneous injection, and topical administration, which we believe will facilitate the adoption of our SINTAX medicines, if approved.

•

Limited  systemic  exposure.  In  preclinical  studies,  we  observed  that  our  product  candidates  had  limited  systemic  exposure,  that
they cleared from the gut within 24 to 48 hours and that colonization was not required for beneficial activity. We believe that these
factors suggest that SINTAX medicines may have limited systemic off-target side-effects. Our Phase 1b clinical data to date support
this potential.

• Action on multiple clinically relevant and validated pathways. Our preclinical data have shown that SINTAX medicines may act
simultaneously  on  multiple  clinically  relevant  and  validated  biological  pathways.  The  diseases  we  intend  to  treat  are  multifactorial,
and  we  believe  that  our  potential  therapies  will  be  advantageous  over  single-target  treatments. Additionally,  our  data  suggest  that
SINTAX  medicines  resolve  inflammation  whilst  preserving  immunity,  a  significant  potential  benefit  compared  to  other  anti-
inflammatory therapies that often cause significant immune suppression.

Given  these  expected  features,  we  believe  that  SINTAX  medicines  may  have  a  number  of  advantages  in  comparison  to  other

immunotherapies such as antibodies, cell therapies and small molecules.

SINTAX Medicine Platform

We have developed an integrated platform designed to identify individual strains of microbes capable of modulating the immune system
by acting on SINTAX when administered at pharmacologically active doses and appropriately formulated. We use the process development
and formulation capabilities of our platform to develop selected microbes as product candidates.

Our proprietary SINTAX platform is comprised of the following four key areas:

Candidate discovery. We have assembled a proprietary library of diverse strains of microbes. The continuing accrual of strains in our
library  is  from  human  mucosal  and  small  intestinal  sources  in  order  to  benefit  from  the  co-evolution  of  microbes  and  the  human  immune
system. We also add to our library through selective licensing agreements and collaborations with academic partners. The proprietary tools
within our platform are designed to identify and characterize selected microbes using in vitro, in vivo and ex vivo assays. Proprietary in vitro
assays  simulate  the  interactions  between  microbes  and  human  immune  cells,  allowing  us  to  evaluate  the  immunological  activity  of  each
microbial strain in relevant experimental systems. Our in vitro assays can screen hundreds of microbes, producing more than 150 data points
per strain, including levels of pro-inflammatory and anti-inflammatory cytokines and chemokines. This assists our comprehensive selection
process to identify candidates for testing in relevant animal models.

Product  form.  The  activity  of  our  SINTAX  medicines  observed  in  preclinical  studies  has  been  driven  by  engagement  with  and
modification of immune cells in the small intestine. This activity has not been reliant on engraftment (or colonization) as we have observed
that our SINTAX medicines passed through the gut and did not

5

Table of Contents

distribute  around  the  body  or  engraft  in  the  gut.  Furthermore,  this  preclinical  activity  was  observed  to  be  independent  of  the  ability  of  our
SINTAX  medicines  to  replicate.  From  this  observation,  we  believe  that  activity  of  SINTAX  medicines  is  likely  driven  by  recognition  of
structural motifs on the surface of microbes or EVs by immune cells in the small intestine. Our candidate selection process may include an
additional manufacturing step for our whole-microbe candidates to develop them as non-replicating product candidates, such as EDP1867.
We are also developing reduced forms of our whole-microbe product candidates, or EVs, to target SINTAX. Preclinical studies suggest that
this approach may further improve potency and activity and we anticipate the initiation of clinical development of EDP2939 and EDP1908,
our initial EV product candidates, in 2022.

Formulation.  In  our  first  clinical  trials,  product  candidates  were  formulated  as  capsules  containing  lyophilized  powder  for  targeted
release in the small intestine. We have continued to explore potency and dose as it relates to formulation and have developed manufacturing
processes that increase the concentration of EDP1815. Additionally, we have developed a tablet formulation with the higher concentration of
EDP1815, also for targeted release in the small intestine. We have tested capsules with the higher concentration in a human experimental
model of inflammation and we intend to test capsules and tablets with the higher concentration of EDP1815 in patients in our on-going Phase
1b clinical trial during 2021. We are committed to continuously investing in formulation development to improve the potency and delivery of
our product candidates and enhance their ability to target and act on SINTAX.

Process  development  and  manufacturing.  Process  development  and  manufacturing  are  critical  for  the  translation  of  SINTAX
medicines into therapies. Our expertise and investments in laboratory and pilot scale development have allowed us to mitigate challenges
inherent to manufacturing of SINTAX medicines at clinical scale.

Process  development  is  integrated  into  our  research  activities,  combining  discovery  and  downstream  development.  We  believe  we
have  achieved  control  of  quality,  identity,  purity,  and  potency  throughout  the  process  of  strain  selection,  fermentation,  EV  purification,
formulation, and pharmacology, with high yield. Importantly, we believe our manufacturing processes enable us to produce a drug substance
that is pharmacologically active in the form of a lyophilized powder, which is suitable for production in accordance with cGMP regulations. For
each of our clinical product candidates, we have observed therapeutic activity in lyophilized powder form and in compressed tablet form in
relevant preclinical mouse models and, in the case of EDP1815, in clinical studies using lyophilized powder in capsules.

We have been able to manufacture SINTAX medicines in a relatively short timeframe compared to other biologic therapies, which we
believe  may  accelerate  our  speed  into  the  clinic.  Additionally,  we  believe  that  we  may  be  able  to  cost-effectively  manufacture  SINTAX
medicines.

Product Development Strategy and Portfolio

We are advancing SINTAX medicines to potentially treat a spectrum of immune-mediated diseases with an initial focus on inflammatory
diseases  and  oncology.  We  expect  our  initial  clinical  trials  for  our  product  candidates  to  provide  information  on  safety,  tolerability,
pharmacodynamic responses and biomarkers of immune response in multiple indications with different pathologies and sites of disease. This
may allow for expansion into a broad range of clinical indications, which could enable us to capture the breadth of clinical value.

Beyond our first wave of product candidates in inflammatory diseases and oncology, we are continuing to invest in the discovery of new
candidates  to  build  a  deep  pipeline  across  a  wide  range  of  diseases,  including  in  neuroinflammation  and  metabolism,  and  tissue  types  to
leverage  the  broad  potential  of  our  platform.  We  also  intend  to  opportunistically  collaborate  to  expand  indications  and  accelerate
development of programs where collaborators can contribute further disease-specific expertise to our platform.

In addition to product candidates based on whole, inactivated microbes, which include EDP1815 and EDP1867, we continue to advance
the development of orally delivered EVs. EVs are lipoprotein nanoparticles naturally produced by some bacteria. EVs have the potential to
enable increased target engagement driven by their small size as they are approximately 1/1,000  the volume of whole microbes. We have
nominated  two  EV  clinical  candidates,  EDP2939  and  EDP1908  for  the  treatment  of  inflammatory  diseases  and  cancer  respectively  and
anticipate first-in-human studies of this new product form in 2022.

th

6

Table of Contents

Our ongoing and planned clinical trials for our current product candidates are illustrated below.

Notes:
1 

The Phase 2/3 TACTIC-E study is an investigator-sponsored study being conducted by Cambridge University Hospitals NHS Foundation Trust
The Phase 2 trial is in collaboration with Rutgers University and Robert Wood Johnson University Hospital
Evelo is conducting Phase 1b studies on increased concentration and tablet formulations of EDP1815

2 

3 

Inflammatory Diseases Portfolio

We  have  three  candidates  in  development  for  inflammatory  diseases.  EDP1815  is  a  whole-microbe  product  candidate currently  in  a
Phase 2 trial for the treatment of psoriasis, with plans underway for an additional Phase 2 trial in atopic dermatitis, following positive Phase
1b  data  announced  in  December  2020  and  January  2021.  Additionally,  we  advanced  EDP1867,  an  inactivated,  whole-microbe  product
candidate, into a Phase 1b study in February 2021 in patients with atopic dermatitis. EDP2939 is our first product candidate based on EVs,
and we anticipate initiation of clinical development of this product candidate in 2022.

EDP1815

EDP1815 is an investigational oral biologic being developed for the treatment of inflammatory diseases. It is a single strain of

Prevotella histicola, selected for its specific pharmacology.

Human Experimental Model of Inflammation

In  addition  to  testing  our  product  candidates  in  patients  with  inflammatory  disease,  we  also  have  employed  a  human  experimental
model of inflammation in healthy volunteers. This model is very similar in design to a standard preclinical model of T cell driven inflammation.
We  have  recently  used  this  model  to  test  two  different  concentrations  of  EDP1815  to  investigate  the  relative  effectiveness  of  the  different
concentrations. A total of 32 volunteers were enrolled into the trial and treated with either EDP1815 (n=12 per formulation) or placebo (n=4
per formulation) daily for 28 days. The participants were immunized with an antigen used in preclinical inflammation experiments. After 28
days  of  daily  oral  dosing  with  EDP1815  or  placebo,  the  participants  were  given  a  skin  challenge  with  the  same  antigen,  which  causes
measurable skin inflammation a day later. Inflammation was determined by measuring five parameters in the skin at the challenge site.

The increased concentration of drug results from improvements made in the commercial-scale manufacturing process, referred to as
A2.  This  is  the  same  active  drug  at  four  times  the  concentration  compared  to  a  prior  manufacturing  process,  referred  to  as  A'.  Twelve
participants were dosed with A’ EDP1815. Another 12 participants were given the higher concentration A2 EDP185. Eight participants who
received a placebo were divided between the two treatment groups. The results are in the figure below.

7

Table of Contents

A2 EDP1815 is more effective than A’ at same total dose in human experimental model of inflammation

The higher concentration A2, given in fewer capsules, resulted in numerically superior reductions across the full range of skin scores
compared to A’ and placebo. A2 and A’ were given at the same total daily dose of drug. These results are consistent with preclinical data that
showed increased drug concentration resulted in increased activity. This is a key advance in our understanding of how to get more benefit
from SINTAX medicine candidates. We plan to evaluate tablets and capsules containing the higher concentration A2 EDP1815 in patients
with psoriasis in our on-going Phase 1b trial, and expect to report data in the third quarter of 2021. Results from the Phase 1b trial and our
on-going  Phase  2  trial  in  psoriasis  will  position  us  to  go  forward  into  Phase  3  trials  with  an  optimized  dose  and  formulation  of  EDP1815,
which may further improve on the positive results already seen.

Psoriasis and atopic dermatitis

Phase 2 clinical trial in psoriasis

Based  on  previously  reported  positive  clinical  data  in  two  cohorts  of  individuals  with  mild  and  moderate  psoriasis  in  a  Phase  1b
clinical trial, we advanced EDP1815 into a Phase 2 dose ranging trial, evaluating three doses of A' EDP1815 in capsules versus placebo in
approximately 225 individuals with mild and moderate psoriasis. The primary endpoint of the trial is the mean reduction in Psoriasis Area and
Severity Index (“PASI”) score at 16 weeks. Other clinical measures of psoriasis are also being evaluated. We initiated the Phase 2 clinical
trial in October 2020 and have completed enrollment and, therefore, now plan to report topline data for all patients in the study in the third
quarter of 2021. Clinical data from this trial, if positive, may enable us to advance directly into Phase 3 registrational trials, subject to end of
Phase 2 discussions with regulatory agencies.

We  intend  to  evaluate  EDP1815  in  additional  inflammatory  disease  indications,  depending  on  the  results  from  the  Phase  2  trial.

Potential indications include psoriatic arthritis, axial spondylarthritis and rheumatoid arthritis.

Phase 1b clinical trial in atopic dermatitis

In November 2018, we initiated our ongoing Phase 1b double-blind placebo-controlled dose-escalating safety and tolerability trial of
EDP1815 in healthy volunteers and individuals with mild or moderate psoriasis or atopic dermatitis. The primary endpoint of the phase 1b
trial is safety and tolerability.

In December 2020 and January 2021, we reported positive clinical data from our Phase 1b trial in a cohort of patients with mild and
moderate atopic dermatitis (n=24), randomized 2:1 to receive EDP1815 in capsules or placebo for 56 days. EDP1815 was well-tolerated with
no treatment-related adverse events of moderate or severe intensity, and no serious adverse events. Secondary endpoints included a range
of established markers of clinical efficacy in atopic dermatitis, such the Eczema Area and Severity Index (“EASI”), the Investigator’s Global
Assessment times body surface area (“IGA* BSA”), and the SCORing Atopic Dermatitis (“SCORAD”) scores.

8

Table of Contents

Table 1

Clinical Measure

Treatment Difference between EDP1815 and Placebo Percentage Change at Day 56*

EASI

IGA*BSA

52% (p=0.062)

65% (p=0.022)

SCORAD
*Least Squares Mean Percentage Change From Baseline. Note that the Phase 1b trial was not powered to detect statistically significant
outcomes on efficacy endpoints: p-values presented are nominal values presented for illustrative purposes only.

55% (p=0.043)

The  data  showed  consistent  improvements  in  percentage  change  from  baseline  compared  to  placebo  for  all  three  clinical  scores:
EASI, IGA*BSA, and SCORAD. In addition, 7 out of 16 (44%) patients treated with EDP1815 achieved an outcome of a 50% improvement
from  baseline  in  EASI  score  by  day  70,  compared  with  0%  in  the  placebo  group,  showing  sustained  improvement  in  those  patients
responding to EDP1815.

In  addition  to  physician-reported  clinical  outcomes,  this  trial  also  assessed  patient-reported  outcomes.  Treatment  with  EDP1815
resulted  in  clinically  meaningful  improvement  in  the  Dermatology  Life  Quality  Index  (“DLQI”)  and  Patient-Oriented  Eczema  Measure
(“POEM”). These patient-reported outcomes capture the important impact of the disease on patients, including the domains of itch and sleep,
both  of  which  saw  improvements  in  patients  receiving  EDP1815  in  the  trial.  All  five  measures  of  itch  within  the  Pruritus-Numerical  Rating
Scale (“Pruritus-NRS”), SCORAD, POEM, and DLQI showed greater improvements in the treated group at day 56 compared with placebo.
We  believe  these  results  provide  further  evidence  that  modulating  SINTAX  has  the  potential  to  drive  significant  clinical  benefit  without  the
need for systemic exposure.

Subject to regulatory approval, we anticipate initiation of a Phase 2 trial of EDP1815 in atopic dermatitis in the third quarter of 2021.

COVID-19

EDP1815 is being evaluated in two ongoing clinical studies for the treatment of hospitalized COVID-19 patients. The first is a Phase
2 double-blind, placebo-controlled clinical trial evaluating the safety and efficacy of EDP1815 for the treatment of individuals diagnosed with
COVID-19 early in the course of their disease. The trial initially will evaluate 60 individuals to determine if early intervention with EDP1815
can prevent the progression of COVID-19 symptoms and the development of COVID-Related complications. Individuals who have presented
at the emergency room within the last 36 hours and tested positive for SARS-CoV-2 are randomized 1:1 to receive the capsule formulation of
EDP1815  or  placebo  for  14  days,  along  with  the  standard  of  care.  The  primary  endpoint  is  reduced  requirements  for  oxygen  therapy,  as
measured  by  the  ratio  of  oxygen  saturation  (SpO2)  /  fraction  of  inspired  oxygen  (FiO2).  Key  secondary  endpoints  include  total  symptom
duration, progression along the World Health Organization (“WHO”) scale of disease severity, and mortality. The trial is being led by Reynold
A. Panettieri, Jr., M.D., Vice Chancellor for Translational Medicine and Science at Rutgers Biomedical and Health Sciences and Professor of
Medicine at Rutgers Robert Wood Johnson Medical School.

EDP1815 is also included as a treatment arm in the TACTIC-E clinical trial. TACTIC-E is a Phase 2/3 randomized trial, sponsored by
Cambridge University Hospitals NHS Foundation Trust, that is expected to evaluate up to 469 patients per arm at Addenbrooke’s Hospital
and  other  leading  clinical  centers  in  the  United  Kingdom  and  select  international  sites.  The  trial  is  investigating  the  safety  and  efficacy  of
certain  experimental  therapies  in  the  prevention  and  treatment  of  life-threatening  complications  associated  with  COVID-19  in  hospitalized
individuals  at  early  stages  of  the  disease.  The  trial  is  enrolling  individuals  with  COVID-19  who  have  identified  risk  factors  for  developing
severe complications and are at risk of progression to the intensive care unit or death. The primary outcome measure of the trial is time to
incidence (up to day 14) of any one of the following: death, mechanical ventilation, extracorporeal membrane oxygenation, cardiovascular
organ support, renal failure, hemofiltration or dialysis. Secondary outcome measures include duration of stay in hospital, duration of oxygen
therapy, changes in biomarkers associated with COVID-19 progression, and time to clinical improvement.

As a result of the varying infection rates and resulting hospitalizations that have occurred with the pandemic, we experienced slower
than expected enrollment early on in both trials and now expect to report data from the clinical trial conducted at the Robert Wood Johnson
University Hospital and interim safety data and futility

9

Table of Contents

analysis from TACTIC-E in the second quarter of 2021. In order to expedite patient recruitment and expand access to potential therapies for
COVID-19, new trial sites have been opened for TACTIC-E, including in the United Kingdom and Mexico.

If  EDP1815  is  successfully  developed  and  approved  as  a  treatment  for  COVID-19,  we  believe  that  we  could  rapidly  scale  the
manufacturing of EDP1815 to supply the drug at a reasonable cost. If approved and established as effective for early intervention, we expect
that oral EDP1815 could also be useful in the outpatient setting to control the community impact of the COVID-19 pandemic. If the Phase 2
trials are successful in COVID-19, we plan to investigate EDP1815 as a potential therapy for other diseases, such as influenza infection, in
which hyperinflammation and cytokine storm can play a key role.

EDP1867
EDP1867  is  an  inactivated  investigational  oral  biologic  being  developed  for  the  treatment  of  inflammatory  diseases.  EDP1867  was
selected from a broad screen of single strains of microbes in in vitro cellular assays and in vivo models of inflammation. In preclinical studies
EDP1867  was  shown  to  resolve  multiple  pathways  of  inflammation.  This  observed  activity  suggests  a  number  of  possible  initial  clinical
indications to pursue for EDP1867, including TH2-dependent inflammation, which underlies atopic diseases and a large spectrum of asthma.
We initiated our first Phase 1b clinical trial of EDP1867 in healthy volunteers and patients with moderate atopic dermatitis in February of 2021
and expect to report interim data in the fourth quarter of 2021.

EDP2939
EDP2939 is an EV investigational oral biologic being developed for the treatment of inflammatory diseases. EDP2939 is the first EV

product candidate we have nominated in our inflammation program and we anticipate initiation of clinical development in 2022.

Inflammation Preclinical Data

Each  of  our  product  candidates  in  our  inflammation  program  have  demonstrated  the  potential  to  simultaneously  impact  multiple
pathways  and  associated  cytokines  in  preclinical  assays,  suggesting  that  they  may  have  broader  applicability  than  individual  cytokine-
directed therapies. In addition, anti-inflammatory cytokines such as IL-10 and IL-27 can inhibit the production of pro-inflammatory cytokines.
Certain of our product candidates induced increased production of IL-10 and IL-27 in preclinical assays. Importantly, pre-clinical experiments
and  human  biomarker  data  from  the  EDP1815  Phase  1b  clinical  trial  in  patients  with  psoriasis,  suggest  that  SINTAX  medicines  are
inflammation resolving and are not immunosuppressive.

Inflammation Development Strategy

We  selected  mild-to-moderate  psoriasis  and  atopic  dermatitis,  the  most  common  type  of  eczema,  as  indications  for  first-in-human
studies based upon our preclinical data, unmet need in large patient populations, the ease of access to patient tissue for biomarker analysis
and the speed of clinical data readout. Patients with mild-to-moderate disease represent between 80% and 90% of the patient population,
which  is  estimated  to  represent  more  than  25  million  people  in  the  United  States.  We  believe  these  patients  are  underserved  by  current
treatments, including topical steroids, which either inadequately control inflammation, are not safe for long-term use, or are inconvenient and
burdensome in application, leading to poor adherence and reduced efficacy in a real-world setting. The majority of novel therapies, including
next  generation  biologics  targeting  IL-17,  IL-23  or  IL4RA,  two  anti-inflammatory  cytokines  and  a  cytokine  receptor,  are  only  approved  for
patients  with  moderate-to-severe  disease.  Even  in  the  moderate  to  severe  setting,  a  large  majority  of  eligible  patients  do  not  receive
biologics.  Many  patients  are  uncomfortable  with  high-cost,  injectable  antibody  therapies  or  with  the  toxicity  concerns  and  monitoring
requirements of systemic immunosuppressants. There is a large need across the spectrum of disease severity, and especially for midline,
pre-biologic  patients,  for  a  safe  and  well-tolerated  oral  medicine  that  resolves  the  systemic  inflammation  that  drives  psoriasis  and  atopic
dermatitis.

If our product candidates demonstrate safety and tolerability and limited adverse events in clinical trials, they could open up a larger
market than the one currently treated by biologics. If proof-of-concept in mild-to-moderate patients is established, we also intend to broaden
our studies to treat patients with moderate-to-severe inflammation, potentially expanding this market opportunity further.

10

Table of Contents

In preclinical mouse models, our inflammatory disease product candidates reduced systemic inflammation with equal or better activity
than  current  standard  of  care  therapies.  We  believe  that  this  observation  may  translate  to  broad  activity  across  a  variety  of  inflammatory
diseases. We have produced preclinical data in distinct mouse models that are representative of different biologies, suggesting that single
SINTAX medicines may impact multiple immune pathways.

T-cells of the Th1 or Th17 type are implicated in psoriasis, joint inflammatory diseases and neuroinflammation, while T-cells of the Th2
type are more important for atopies and allergic diseases. With current cytokine-directed therapies, agents are targeted towards a specific
cytokine  to  influence  one  or  more  of  these  pathways.  For  instance,  Th1-driven  inflammation  can  be  controlled  by  TNFa  or  IL-6  inhibition,
Th17-driven  inflammation  can  be  controlled  by  IL-17  or  IL-23  inhibition,  and  Th-2  driven  inflammation  can  be  controlled  by  IL-4  or  IL-13
inhibition.

Oncology Portfolio

We are developing SINTAX medicines for the treatment of multiple cancer types.

EDP1908

In December 2020, we announced EDP1908 as our lead product candidate in oncology following presentation of preclinical data at the
Society for Immunotherapy for Cancer meeting in November 2020. Preclinical data presented showed that orally administered EDP1908, an
EV, resulted in superior tumor growth control versus either the parent microbial strain or anti-PD-1 therapy, with an observed dose-dependent
reduction in tumor growth. We anticipate initiation of clinical development in 2022.

Preclinical data suggests that EDP1908 is active through different immune mechanisms beyond those targeted by checkpoint inhibitors,
such  as  PD-1/PD-L1,  or  cytotoxic  T-lymphocyte  associated  protein  4  inhibitors.  Research  suggests  that  checkpoint  inhibition  prevents  the
downregulation of the immune system induced by tumors. In preclinical models, we observed that EDP1908 stimulated upregulation of the
immune  response  to  tumors.  Oral  administration  of  EDP1908  in  preclinical  mouse  models  resulted  in  robust,  dose-dependent  anti-tumor
activity  superior  to  that  of  anti-PD-1  using  different  immune  mechanisms.  The  effects  were  at  least  comparable  to  those  reported  in  the
literature for intratumorally administered immune stimulators.

We  believe  that  EDP1908,  and  possibly  additional  EV  product  candidates,  have  the  potential  to  broaden  the  base  of  cancer
immunotherapy  and  augment  current  standard-of-care  therapies.  Treatment  with  EDP1908  in  syngeneic  mice  suggested  a  variety  of
potential  effects  on  innate  and  adaptive  immunity,  including  activated  IFNγ-positive  cytolytic  and  helper  lymphocytes,  dendritic  cells,  and
interferon gamma-induced protein 10 (IP-10) in the tumor microenvironment. Fluorescent biodistribution analysis showed that EDP1908 was
not detected outside the gastrointestinal tract. These data suggest that EDP1908 activated innate immunity locally on host immune cells in
the gut and triggered distal immune responses within the tumor microenvironment, with no apparent adverse safety or tolerability issues. We
believe that oral administration of EDP1908 has the potential to offer an improved safety profile compared to systemically - or intratumorally-
administered immunotherapy agents as well as broader potential for combination regimens with existing therapies.

Manufacturing

We have developed proprietary methods for the manufacture of pharmacologically active whole microbe and EVs that are scalable and
transferable  to  cGMP  manufacturing  facilities.  Microbes  are  isolated,  grown  and  purified  in  a  manner  analogous  to  the  manufacture  of
pharmaceutical drugs. The whole microbe and EV manufacturing process produces drug substance in a powder form that makes our product
candidates  suitable  for  oral  administration,  for  instance  in  the  form  of  a  capsule,  tablet  or  powder.  Additionally,  we  believe  we  have
established robust analytical methods to assess the identity, strength and purity of our product candidates. We expect that these controlled
manufacturing processes and analytical methods will allow us to produce and release cGMP-compliant batches of material with consistent
quality.

Our  internal  manufacturing  capabilities  include  production  of  non-GMP  materials  for  in  vitro  and  in  vivo  preclinical  assessment  of
product  candidates.  We  currently  use  third-party  contract  manufacturing  organizations  (“CMOs”)  for  the  production  of  materials  for  clinical
studies. Our internal personnel have cGMP manufacturing experience to ensure efficient technology transfer and oversee the development
and manufacturing activities

11

Table of Contents

conducted  by  our  CMOs.  Our  agreements  with  CMOs  include  confidentiality  and  intellectual  property  provisions  to  protect  our  proprietary
rights to our SINTAX medicine candidates.

We expect our CMOs to meet manufacturing requirements and drug supply required by our clinical studies. In some instances, we have
reserved resources from CMOs for the development and manufacture of our product candidates for near-term clinical programs. We believe
that these relationships are integral to ensuring reliable, high-quality drug supply for clinical development.

While we do not have a current need for commercial manufacturing capacity, we intend to evaluate both building internal capabilities
and  contracting  with  CMOs  at  the  appropriate  time.  In  anticipation  of  a  possible  near-term  need  for  commercial  supplies  of  EDP1815,  we
have established relationships with CMOs who have the capacity to rapidly scale the manufacturing of EDP1815.

Process development and manufacturing are critical for the development of whole microbe and EV product candidates. We believe our
internal  expertise  and  external  partnerships  have  allowed  us  to  address  unique  challenges  associated  with  whole  microbe  and  EV
manufacturing.  Some  of  these  major  challenges  include  limited  prior  know-how  in  the  field  for  novel  microbes,  strict  anaerobic  growth
conditions required by many commensal microbes and temperature and oxygen sensitivities that affect downstream processing.

Our  proprietary  methods  for  the  manufacture  of  pharmacologically  active  SINTAX  medicines  address  these  three  challenges.  Many
human  commensals  are  strict  anaerobes  with  no  development  precedent.  Process  development  of  commensal  microbes  requires  strong
technical expertise in microbiology and anaerobic fermentation. We are pioneering strict anaerobic bioprocessing technologies that can allow
for  rapid  development  of  robust  manufacturing  processes.  We  continue  to  optimize  processes  across  a  wide  range  of  parameters  in
fermentation and formulation.

Our  manufacturing  processes  consist  of  drug  substance  and  drug  product  manufacturing.  We  have  established  expertise  across  all
aspects  of  drug  substance  manufacturing  operations  including  cell  banking,  fermentation,  cell  separation  and  lyophilization.  We  have  also
advanced  knowledge  related  to  drug  product  manufacturing  and  our  drug  product  has  demonstrated  stability  under  long-term  storage
conditions. We will continue to advance novel formulation technologies for enhanced delivery and activity in future trials.

Sales and Marketing

Given the current developmental stage of our product candidates and platform, we have not yet established a commercial organization.
We intend to commercialize our products globally and in multiple disease areas. We intend to do this both through selectively building our
own sales and marketing team and partnering or collaborating with third parties.

Intellectual Property

We strive to protect the proprietary technology that we believe is important to our business, including seeking and maintaining patents
intended to cover both our broad platform and individual product candidates. We seek to obtain domestic and international patent protection,
and endeavor to promptly file patent applications for new commercially valuable inventions. We also rely on trade secrets to protect aspects
of our business that are not amenable to, or that we do not consider appropriate for, patent protection.

We  plan  to  continue  to  expand  our  intellectual  property  estate  by  filing  patent  applications  directed  to  pharmaceutical  compositions,
methods of treatment, methods of manufacture, and methods for patient selection created or identified from our ongoing development of our
product candidates, as well as discoveries based on our proprietary platforms. Our success will depend on our ability to obtain and maintain
patent and other proprietary protection for commercially important technology, inventions and know-how related to our business, defend and
enforce  any  patents  that  we  may  obtain,  preserve  the  confidentiality  of  our  trade  secrets  and  operate  without  infringing  the  valid  and
enforceable patents and proprietary rights of third parties. We also rely on know-how and continuing technological innovation to develop and
maintain our proprietary position and, in the future, may rely on or leverage in-licensing opportunities.

The patent positions of biopharmaceutical companies like us are generally uncertain and involve complex legal, scientific and factual

questions. In addition, the coverage claimed in a patent may be challenged in courts

12

Table of Contents

after issuance. Moreover, many jurisdictions permit third parties to challenge issued patents in administrative proceedings, which may result
in narrowing or even cancellation of patent claims. We cannot predict whether the patent applications we are currently pursuing will issue as
patents  in  any  particular  jurisdiction  or  at  all,  whether  the  claims  of  any  patent  applications,  should  they  issue,  will  cover  our  product
candidates,  or  whether  the  claims  of  any  issued  patents  will  provide  sufficient  protection  from  competitors  or  otherwise  provide  any
competitive advantage, or, if challenged, in courts or administrative proceedings, be determined to be invalid or unenforceable.

Because patent applications in the United States and certain other jurisdictions are maintained in secrecy for 18 months or potentially
even  longer,  and  because  publication  of  discoveries  in  the  scientific  or  patent  literature  often  lags  behind  actual  discoveries  and  patent
application filings, we cannot be certain of the priority of inventions covered by pending patent applications. Accordingly, we may not have
been the first to invent the subject matter disclosed in some of our patent applications or the first to file patent applications covering such
subject matter, and we may have to participate in interference proceedings or derivation proceedings declared by the United States Patent
and Trademark Office (the "USPTO") to determine priority of invention.

Patent Portfolio

Our patent portfolio includes patent applications in varying stages of prosecution in the United States and selected jurisdictions outside
of  the  United  States.  As  of  March  5,  2021,  our  patent  portfolio  consisted  of  twelve  issued  U.S.  patents,  one  European  patent,  one
Singaporean  patent,  and  51  patent  families,  which  include  composition,  method  of  use,  formulation,  and  manufacturing  process  claims.
Additionally, a Notice of Allowance has been received for one application in the United States. Of the U.S. patents in our portfolio, seven are
owned by us, and five are exclusively licensed from the Mayo Clinic Foundation for Medical Education and Research, an affiliate of Mayo
Clinic, (the "Mayo Clinic"). The European patent is owned by us, and the Singaporean patent is exclusively licensed from the University of
Chicago. Of the patent families in our portfolio, 49 are owned by us, one is exclusively licensed to us from the University of Chicago and one
is exclusively licensed to us from the Mayo Clinic.

The patent portfolio includes patents and applications covering the following:

•

Formulation platforms in which applications that issue as a patent are expected to expire in 2038 to 2041.

• Manufacturing platforms in which applications that issue as a patent are expected to expire in 2041.

• Modality platforms in which applications that issue as a patent are expected to expire in 2038 to 2041.

•

Inflammation portfolio:

▪

▪

▪

EDP1815, consisting of five issued U.S. patents in-licensed from the Mayo Clinic, covering compositions and methods of use
(the patents from the Mayo Clinic are expected to expire in 2030) and ten patent families we own directed to compositions,
methods of use, formulations and manufacturing processes. Any applications claiming priority to these applications we own
that issue as patents are expected to expire in 2040 to 2041;

EDP1867,  consisting  of  six  patent  families  we  own  directed  to  compositions,  methods  of  use  and  formulations.  Any
applications claiming priority to these applications that issue as patents are expected to expire in 2039 and 2041; and

EDP2939, consisting of two patent families we own directed to compositions and methods of use. Any applications claiming
priority to these applications that issue as patents are expected to expire in 2038 and 2042.

• Oncology portfolio:

▪

EDP1908, consisting of one patent family we own directed to compositions and methods of use. Any applications claiming
priority to these applications that issue as patents are expected to expire in 2041.

13

Table of Contents

▪

An oral oncology platform exclusively licensed from the University of Chicago, consisting of 24 pending applications and one
issued patent in Singapore. Patents in this family are expected to expire in 2036.

Patent Term

The  base  term  of  a  U.S.  patent  is  20  years  from  the  filing  date  of  the  earliest-filed  non-provisional  patent  application  from  which  the
patent claims priority. The term of a U.S. patent can be lengthened by patent term adjustment, which compensates the owner of the patent
for administrative delays at the USPTO. In some cases, the term of a U.S. patent is shortened by terminal disclaimer that reduces its term to
that of an earlier-expiring patent.

The term of a U.S. patent may be eligible for patent term extension under the Drug Price Competition and Patent Term Restoration Act
of 1984, referred to as the Hatch-Waxman Act, to account for at least some of the time the drug is under development and regulatory review
after the patent is granted. With regard to a drug for which FDA approval is the first permitted marketing of the active ingredient, the Hatch-
Waxman Act allows for extension of the term of one U.S. patent that includes at least one claim covering the composition of matter of such
an FDA-approved drug, an FDA-approved method of treatment using the drug and/or a method of manufacturing the FDA-approved drug.
The extended patent term cannot exceed the shorter of five years beyond the non-extended expiration of the patent or fourteen years from
the date of the FDA approval of the drug, and a patent cannot be extended more than once or for more than a single product. During the
period  of  extension,  if  granted,  the  scope  of  exclusivity  is  limited  to  the  approved  product  for  approved  uses.  Some  foreign  jurisdictions,
including Europe and Japan, have analogous patent term extension provisions, which allow for extension of the term of a patent that covers
a drug approved by the applicable foreign regulatory agency. In the future, if and when our product candidates receive FDA approval, we
expect to apply, if appropriate, for patent term extension on patents covering those product candidates, their methods of use and/or methods
of manufacture.

Trade Secrets

In addition to patents, we rely on trade secrets and know-how to develop and maintain our competitive position. We typically rely on
trade secrets to protect aspects of our business that are not amenable to, or that we do not consider appropriate for, patent protection. We
protect  trade  secrets  and  know-how  by  establishing  confidentiality  agreements  and  intellectual  property  assignment  agreements  with  our
employees,  consultants,  scientific  advisors,  contractors  and  collaborators.  These  agreements  provide  that  all  confidential  information
developed or made known during the course of an individual or entities’ relationship with us must be kept confidential during and after the
relationship.  These  agreements  also  provide  that  all  inventions  resulting  from  work  performed  for  us  or  relating  to  our  business  and
conceived or completed during the period of employment or assignment, as applicable, shall be our exclusive property. In addition, we take
other  appropriate  precautions,  such  as  physical  and  technological  security  measures,  to  guard  against  misappropriation  of  our  proprietary
information by third parties.

License and Manufacturing Agreements

We are a party to several license agreements under which we license patents, patent applications and other intellectual property. The
licensed  intellectual  property  includes  composition  of  matter  and  methods  of  using  monoclonal  microbials.  In  some  cases,  licenses  cover
physical material in the form of microbial strains. Certain diligence and financial obligations are tied to these agreements. Additionally, we are
a party to manufacturing agreements for committed resources and exclusivity. We consider the following agreements to be material to our
business.

University of Chicago License Agreement

In March 2016, we entered into an exclusive license agreement with the University of Chicago. This agreement gives us an exclusive,
worldwide, sublicensable license to patent rights related to administration of microbes to treat cancer. Under this agreement, we may make,
have made, use, import, have sold, offer to sell, and sell microbial products to treat cancer in combination with checkpoint inhibitors. Many
microbial  genera  are  covered  by  these  patent  rights.  In  addition,  we  have  a  non-exclusive,  worldwide  license  to  use  technical  information
disclosed to us by the University of Chicago for the development and commercialization of microbial products to treat cancer in combination
with checkpoint inhibitors. Under this agreement, we must use commercially reasonable

14

Table of Contents

efforts to develop and market licensed products. Commercially reasonable efforts can be demonstrated by achieving specific milestones by
specific dates.

Pursuant to the terms of the license agreement, we paid the University of Chicago an upfront fee of an amount less than $0.5 million
and are required to make low five-digit license maintenance fees on an annual basis, creditable against royalties owed in that given year. In
addition,  we  may  owe  the  University  of  Chicago  future  milestone  payments  totaling  an  aggregate  of  approximately  $60.9  million  upon
achievement of specific milestones, the vast majority of which are associated with specific regulatory and commercial milestones.

The University of Chicago is entitled to receive low single-digit percentage royalties on annual net sales of products that fall under the
licensed patent rights on a country-by-country and product-by-product basis. The royalty percentage depends on the amount of annual net
sales and whether the product is covered by valid patent claims, un-published technical information, or published technical information. Our
valid claims royalty obligations to the University of Chicago will expire upon the later of (a) expiration of the last-to-expire valid claim covering
the product, or (b) the expiration of regulatory exclusivity of a product covered by the patent rights. Technical information royalty obligations
will expire upon the earlier of (a) fifteen years from first commercial sale of the applicable product, or (b) when a substantially similar product
comes onto the market.

Under the license agreement, we have the right to sublicense licensed rights to third parties, provided that the sublicense agreement is
consistent  with  the  terms  of  the  original  license  and  that  we  hold  any  sublicensees  compliant.  Should  we  enter  a  sublicense  under  these
patent rights, we are required to pay the University of Chicago a percentage of our sublicense revenue. The University of Chicago is entitled
to percentages of sublicense revenue in the low- to mid-teens depending on the stage of development of licensed products at the time the
sublicense is entered.

The University of Chicago maintains control of patent prosecution, defense and maintenance on their patent rights. We are responsible
for  reimbursing  the  University  of  Chicago  for  patent  costs  incurred.  If  we  cease  payment  for  patent  prosecution,  our  patent  rights  will
terminate and revert to the University of Chicago. We have the first right, but not obligation, to control any post grant proceedings and to take
action in the prosecution or prevention of any infringement by a third party to patent rights.

The license granted by the University of Chicago is subject to any retained rights of the U.S. government in the patent rights and to
retained rights of the University of Chicago to use the patent rights for non-commercial research purposes. The license agreement will expire
on  a  country-by-country  and  product-by-product  basis  on  the  later  of  (a)  expiration  date  of  the  last  to  expire  licensed  patents,  or  (b)  a  set
number of years in the mid-teens from first commercial sale of a licensed product. Prior to the expiration date, we may terminate the license
with written notification to the University of Chicago. Prior to the expiration date, the University of Chicago may terminate the agreement in
whole  or  in  part  if  we  fail  to  make  payments  within  thirty  days  of  receiving  a  written  notice  of  missed  payment,  if  we  breach  any  material
obligation  of  the  agreement  and  do  not  cure  such  breach  within  thirty  days,  if  we  become  bankrupt  or  insolvent,  or  if  we  are  dissolved  or
liquidated. The University of Chicago may also terminate the license if we fail to show commercially reasonable efforts in meeting diligence
milestones.

License Agreement with the Mayo Clinic

In  August  2017,  we  entered  into  an  agreement  with  the  Mayo  Clinic  to  license  intellectual  property  and  microbial  strains.  This
agreement gives us an exclusive, worldwide, sublicensable license to patent rights related to compositions of matter and methods of using
microbes from a specific species to treat autoimmune and inflammatory diseases. In addition to patent rights, this agreement also includes
an exclusive, worldwide, sublicensable license to an immuno-modulatory microbial strain isolated from a human small intestinal sample by
the Mayo Clinic. Under the licensed patent rights and/or using the licensed microbial strain, we may make, have made, use, offer for sale,
sell, and import products containing microbes of a specific species to treat autoimmune and inflammatory diseases. In addition, we have a
non-exclusive, worldwide license to use know-how disclosed to us by the Mayo Clinic related to the development and commercialization of
products containing microbes of a specific species to treat autoimmune and inflammatory diseases. The licensed patents include five issued
U.S. patents. Issued claims cover compositions containing microbes from a specified species and methods of using these compositions to
treat  autoimmune  and  inflammatory  diseases.  EDP1815,  one  of  our  lead  candidates  in  the  inflammation  program,  contains  the  microbial
strain  licensed  from  the  Mayo  Clinic  and  is  covered  by  these  patent  rights.  Under  this  agreement,  we  must  use  commercially  reasonable
efforts to bring licensed products to the market.

15

Table of Contents

In consideration for the licenses, we paid the Mayo Clinic an upfront payment of $0.2 million. Beginning on the second anniversary of
the  effective  date,  we  owe  the  Mayo  Clinic  escalating  annual  license  maintenance  fees  in  the  low-  to  mid-five  digits.  Annual  license
maintenance fees count towards milestones and royalties owed in a given year. The Mayo Clinic is entitled to future clinical, approval and
sales milestones. In addition, we have agreed to pay the Mayo Clinic future milestone payments totaling a maximum of $1.0 million upon
achievement of specific development milestones and $56 million upon achievement of specific regulatory and commercial milestones.

The Mayo Clinic is entitled to receive low single-digit percentage royalties on annual net sales of products that fall under the licensed
patent rights or contain the licensed microbial strain on a country-by-country and product-by-product basis. The royalty percentage depends
on  the  amount  of  annual  net  sales  and  whether  the  product  is  covered  by  valid  patent  claims  or  contains  the  licensed  microbial  strain.
Royalties on products containing the licensed microbial strain will only be due in countries where licensed products are not covered by valid
claims. Our valid claims royalty obligations to the Mayo Clinic will terminate on expiration of the last to expire valid claim covering the product.
Royalty  obligations  on  products  containing  the  licensed  microbial  strain  will  expire  15  years  from  the  first  commercial  sale  of  the  licensed
product.

Under the license agreement, we have the right to sublicense licensed patent rights and the licensed microbial strain to third parties
through  multiple  tiers,  provided  that  the  sublicense  agreement  is  on  substantially  the  same  terms  as  the  original  license  and  that  we  are
responsible  for  the  performance  of  sublicensees.  We  must  obtain  the  Mayo  Clinic’s  permission  to  grant  any  fully  paid-up,  royalty-free  or
exclusive sublicenses. We have no financial obligations to the Mayo Clinic related to sublicenses.

The  Mayo  Clinic  has  the  responsibility  to  prepare,  file,  prosecute  or  abandon  its  patent  rights.  We  may  provide  prior  comment  and
advice to the Mayo Clinic and we are responsible for reimbursing the Mayo Clinic for past and future patent costs. If we cease payment for
patent  preparation,  filing  or  prosecution,  our  patent  rights  will  terminate  and  revert  to  the  Mayo  Clinic.  We  have  the  first  right,  but  not
obligation, to control any post grant proceedings and to take action in the prosecution or prevention of any infringement by a third party to
patent rights.

The license granted by Mayo Clinic is subject to any retained rights of the US government in the patent rights and to retained rights of
Mayo Clinic to use the patent rights and licensed microbial strain for non-commercial research purposes, which excludes human use. The
license to patent rights will expire on a country-by-country and product-by-product basis upon the expiration date of the last to expire licensed
patents.  The  license  to  Mayo  Clinic’s  microbial  strain  will  expire  15  years  from  first  commercial  sale  of  a  product  containing  the  licensed
microbial strain. Prior to the expiration date, Mayo Clinic may terminate the license if we fail to make payments within thirty days of receiving
a written notice of missed payment, if we breach any material obligation of the agreement and do not cure such breach within thirty days, if
we become bankrupt or insolvent, or if we or any sublicensee directly or indirectly brings suit against Mayo Clinic. Upon early termination of
our license, any sublicensee that is not in material breach of the agreement will have the right to retain its sublicense to the patent rights and
microbial strain. We do not have the right to terminate the agreement prior to the expiration date.

Biose Committed Resource and Exclusivity Agreement

Effective  February  2018,  we  entered  into  an  exclusivity  and  commitment  agreement  with  Biose  Industrie  ("Biose").  Under  this
agreement,  Biose  reserved  manufacturing  resources  for  the  manufacture  of  our  drug  substance  according  to  a  specified  schedule  of
manufacturing  runs  over  a  three-year  period.  We  were  required  to  pay  Biose  fees  in  the  high  five  digits  to  low  six  digits  for  each  run
depending  on  the  type  of  run  being  conducted.  If  we  did  not  use  committed  manufacturing  resources,  we  were  required  to  pay  Biose  for
these resources unless Biose was able to re-sell unused runs.

In addition to manufacturing resources, this agreement included exclusivity provisions, which ensured that we were Biose’s exclusive
customer for the manufacture of certain microbial biotherapeutic products. We were required to pay annual fees in the mid six digits to Biose
in consideration for these exclusivity provisions.

The term of the agreement was three years from the effective date. We had the right to terminate the agreement at any time with prior
notice within a specified period to Biose, or if there was a change of control of Biose that adversely affected our interest. In the event that we
terminated  at  will,  we  were  obligated  to  pay  Biose  a  mid-range  percentage  of  the  committed  manufacturing  resource  fees  for  a  specified
period less than one year following the effective date of termination. In addition, both parties had the right to terminate if the other party

16

Table of Contents

materially breached the agreement and did not cure such breach within a specified period or if either party became bankrupt or insolvent, or
was dissolved or liquidated. The agreement expired on February 15, 2021 in accordance with its terms.

Sacco Collaboration Agreement

In  July  2019,  we  entered  into  a  collaboration  agreement  with  Sacco  S.r.l.  ("Sacco"),  an  affiliate  of  one  of  our  contract  manufacturing
organizations.  Pursuant  to  the  agreement,  Sacco  has  agreed  that  it  and  its  affiliates  will,  on  an  exclusive  and  worldwide  basis  for  and  on
behalf of us, manufacture and supply single strain, non-genetically modified microbes intended for oral delivery or oral use in pharmaceutical
products for a period of five years. Sacco and its affiliates may not manufacture and supply single strain, non-genetically modified microbes
for oral delivery or oral use in pharmaceutical products for itself or other parties, with the exception of pre-existing products for pre-existing
customers. Under the terms of the agreement, we have agreed to pay annual fees in the mid six digits to Sacco during the exclusivity period.

The  agreement  will  remain  in  effect  during  the  exclusivity  period  and  may  be  terminated  by  (i)  us  upon  written  notice  to  Sacco  if  an
independent  third-party  representative  concludes  following  an  audit  that  Sacco  or  its  affiliates  are  not  in  compliance  with  the  exclusivity
provisions  of  the  agreement,  (ii)  Sacco  upon  written  notice  to  us  if  the  manufacturing  relationship  has  been  inactive  for  a  period  of  six
consecutive months and there are no services scheduled to be performed or products scheduled to be supplied within the next six months, or
(iii)  either  party  in  the  event  of  a material  breach  of  the  agreement  by  the  other  party  that  remains  uncured  for  20  business  days  or  the
insolvency of the other party.

Cambrex Master Services Agreement

In  December  2020,  we  entered  into  a  development  and  clinical  master  services  agreement  with  Halo  Pharmaceutical,  Inc.  d/b/a
Cambrex Whippany (“Cambrex”). Pursuant to the agreement, Cambrex has agreed that it will perform manufacturing process development,
manufacturing, packaging, related analytical and storage services for us, as mutually agreed by the parties from time to time in work orders.
Under the terms of the agreement, we have agreed to pay service fees to Cambrex and to reimburse Cambrex for purchasing excipients,
components, consumables, raw materials, packaging and other items necessary for Cambrex to perform the services, as mutually agreed in
a work order. We will supply active pharmaceutical ingredients to Cambrex to enable it to perform the services.

At our request or upon expiration or termination of the agreement, Cambrex has agreed to provide technical assistance to us, at our
cost, to implement the technology transfer of the manufacturing processes developed by Cambrex under the agreement to us and of related
analytical testing methodologies to us or a third party designated by us.

Unless  earlier  terminated,  the  agreement  will  expire  on  the  later  of  (i)  five  years  from  the  effective  date  or  (ii)  six  months  after  the
expiration or termination of all work orders. We may terminate the agreement or any work order at any time upon 60 days or 5 business days,
respectively,  prior  written  notice  to  Cambrex.  In  addition,  either  party  may  terminate  for  an  uncured  material  default  or  if  the  other  party
becomes bankrupt or insolvent.

The  agreement  contains  customary  representations,  warranties  and  covenants  by  Evelo,  indemnification  obligations  of  Evelo  and

Cambrex, and other obligations of the parties.

Collaboration

Merck-MSD International GmbH

In November 2018, we entered into a clinical trial collaboration agreement with Merck under which we are sponsoring and conducting a
clinical trial evaluating EDP1503 in combination with KEYTRUDA, Merck's anti-PD-1 therapy, in patients with advanced metastatic colorectal
carcinoma,  triple-negative  breast  cancer,  and  checkpoint  inhibitor  relapsed  tumors.  Under  the  agreement,  we  retain  sole  ownership  of  all
rights to EDP1503, and there are no material financial terms or commitments required of either party.

17

Table of Contents

Competition

The biotechnology and pharmaceutical industries are characterized by rapid growth and a dynamic landscape of proprietary therapeutic
candidates. While we believe that our monoclonal microbial platform and candidates, coupled with our resources and industry expertise, give
us  a  competitive  advantage  in  the  field,  we  face  competition  from  a  variety  of  institutions,  including  larger  pharmaceutical  companies  with
more resources. Specialty biotechnology companies, academic research institutions, governmental agencies, as well as public and private
institutions are also potential sources of competitive products and technologies.

In  both  inflammatory  diseases  and  oncology,  we  anticipate  intensifying  competition  as  new  therapies  are  approved  and  advanced
technologies  become  available.  Many  of  our  competitors,  either  alone  or  with  strategic  partners,  have  considerably  greater  financial,
technical, and human resources than we do. Competitors may also have more experience developing, obtaining approval for, and marketing
novel  treatments  in  the  indications  we  are  pursuing.  These  factors  could  give  our  competitors  an  advantage  over  us  in  recruiting  and
retaining qualified personnel, completing clinical development, and commercializing their products. Competitors that are able to obtain FDA
or  other  regulatory  approval  for  their  products  more  rapidly  than  we  can  for  our  products  may  also  establish  a  stronger  market  position,
diminishing our commercial opportunity. Key considerations that would impact our capacity to effectively compete include the efficacy, safety,
ease of use, as well as pricing and reimbursement of our products.

In  autoimmune  or  inflammatory  diseases,  we  may  be  challenged  by  a  wide  range  of  competitors.  In  later,  more  severe  stages  of
disease,  the  majority  of  competition  will  stem  from  companies  marketing  or  developing  injectable  biologics  and  novel  small  molecule
therapies, such as AbbVie Inc., Johnson & Johnson, Pfizer Inc, Novartis International A.G., Regeneron Pharmaceuticals, Inc. Sanofi S.A.,
Bristol-Myers Squibb, and Amgen Inc. Potentially competing mechanisms of action include TNF, IL-4, IL-17, IL-23, JAK, TYK2, and PDE4
inhibitors. Novel delivery of biologics, particularly via oral administration, and the entry of biosimilars will also add to competition within the
therapeutic area. In more mild disease segments, we may face competition from companies marketing or developing topical formulations of
small molecules for inflammatory skin diseases, including Pfizer Inc., Arcutis Biotherapeutics Inc., and Dermavant Sciences Ltd.

Significant  competition  exists  in  the  immuno-oncology  field,  where  we  are  developing  product  candidates.  Although  our  SINTAX
medicine  approach  is  unique  from  most  other  existing  or  investigational  therapies  in  immuno-oncology,  we  will  need  to  compete  with  all
currently  or  imminently  available  therapies  within  the  indications  where  our  development  is  focused.  Although  there  is  a  wide  range  of
potentially competitive mechanisms, possible synergies between these and SINTAX medicines will also be evaluated.

The main classes of immunotherapy that are available or are being evaluated by our competitors include:

• Checkpoint  inhibitors:  Agenus  Inc.,  AstraZeneca  plc,  Bristol  Myers  Squibb,  F.  Hoffmann-La  Roche  A.G.,  Merck,  Pfizer  Inc.,

Regeneron Pharmaceuticals Inc.; and

• Cell therapy: Bristol Myers Squibb, Gilead Sciences, Inc., and Novartis International A.G.

Government Regulation

Government Regulation in the United States

The FDA and other regulatory authorities at federal, state and local levels, as well as in foreign countries, extensively regulate, among
other  things,  the  research,  development,  testing,  manufacture,  quality  control,  import,  export,  safety,  effectiveness,  labeling,  packaging,
storage,  distribution,  record  keeping,  approval,  advertising,  promotion,  marketing,  post-approval  monitoring  and  post-approval  reporting  of
drugs and biologics such as those we are developing. We, along with our contract manufacturers, will be required to navigate the various
preclinical, clinical and commercial approval requirements of the governing regulatory agencies of the countries in which we wish to conduct
studies  or  seek  approval  for  our  product  candidates.  The  process  of  obtaining  regulatory  approvals  and  ensuring  subsequent  compliance
with appropriate federal, state, local and foreign statutes and regulations requires the expenditure of substantial time and financial resources.

In the United States, the FDA regulates drug and biologic products under the Federal Food, Drug and Cosmetic Act, its implementing

regulations and other laws, including, in the case of biologics, the Public Health

18

Table of Contents

Service Act. Our product candidates are subject to regulation by the FDA as biologics. Biologics require the submission of a biologics license
application ("BLA") and licensure, which constitutes approval, by the FDA before being marketed in the United States.

The process required by the FDA before our biologic product candidates may be marketed in the United States generally involves the

following:

•

•

•

•

•

•

•

•

completion  of  preclinical  laboratory  tests  and  animal  studies  performed  in  accordance  with  the  FDA’s  good  laboratory  practice
("GLP") requirements;

submission  to  the  FDA  of  an  investigational  new  drug  application  ("IND")  which  must  become  effective  before  clinical  trials  in  the
United States may begin;

approval by an institutional review board (“IRB”), or ethics committee at each clinical site before the clinical trial is commenced;

performance of adequate and well-controlled human clinical trials to establish the safety, purity and potency of the product candidate
for each proposed indication, conducted in accordance with the FDA’s good clinical practice ("GCP") requirements;

preparation and submission to the FDA of a BLA after completion of all pivotal trials;

satisfactory completion of an FDA Advisory Committee review, if applicable;

a determination by the FDA within 60 days of its receipt of a BLA to file the application for review;

satisfactory completion of an FDA inspection of the manufacturing facility or facilities at which the product candidate is produced to
assess  compliance  with  cGMP  regulations,  and  to  assure  that  the  facilities,  methods  and  controls  are  adequate  to  preserve  the
biological product’s continued safety, purity and potency, and of selected clinical investigation sites to assess compliance with GCP;
and

•

FDA review and approval of the BLA prior to any commercial marketing, sale or shipment of the product.

Preclinical and Clinical Trials

Once  a  product  candidate  is  identified  for  development,  it  enters  the  preclinical  testing  stage.  Preclinical  studies  include  laboratory
evaluations  of  drug  chemistry,  formulation  and  stability,  as  well  as  studies  to  evaluate  toxicity  in  animals,  which  must  be  conducted  in
accordance with GLP requirements. The results of the preclinical studies, together with manufacturing information and analytical data, are
submitted  to  the  FDA  as  part  of  an  IND.  An  IND  is  a  request  for  authorization  from  the  FDA  to  administer  an  investigational  new  drug  to
humans.  The  central  focus  of  an  IND  submission  is  on  the  general  investigational  plan  and  the  protocol(s)  for  clinical  trials.  The  IND
automatically  becomes  effective  30  days  after  receipt  by  the  FDA,  unless  the  FDA,  within  the  30-day  time  period,  raises  concerns  or
questions  about  the  conduct  of  the  clinical  trial,  including  concerns  that  human  research  subjects  will  be  exposed  to  unreasonable  health
risks, and imposes a clinical hold. In such a case, the IND sponsor and the FDA must resolve any outstanding concerns before the clinical
trial  can  begin.  Submission  of  an  IND  may  result  in  the  FDA  not  allowing  clinical  trials  to  commence  or  not  allowing  clinical  trials  to
commence on the terms originally specified in the IND.

A separate submission to an existing IND must also be made for each successive clinical trial conducted during product development,
and  the  FDA  must  grant  permission,  either  explicitly  or  implicitly  by  not  objecting,  before  each  clinical  trial  can  begin.  Progress  reports
detailing  the  results  of  the  clinical  trials,  among  other  information,  must  be  submitted  at  least  annually  to  the  FDA  and  written  IND  safety
reports  must  be  submitted  to  the  FDA  and  the  investigators  for  serious  and  unexpected  suspected  adverse  events,  findings  from  other
clinical trials or animal or in vitro testing that suggest a significant risk for human subjects and any clinically important increase in the rate of a
serious suspected adverse reaction over that listed in the protocol or investigator brochure.

19

Table of Contents

Clinical trials involve the administration of the product candidate to human subjects under the supervision of qualified investigators in
accordance with GCPs, which include the requirement that all research subjects provide their informed consent for their participation in any
clinical trial. Clinical trials are conducted under protocols detailing, among other things, the objectives of the clinical trial and the parameters
and criteria to be used in monitoring safety and evaluating effectiveness. Each protocol must be submitted to the FDA as part of the IND. An
independent  IRB  for  each  investigator  site  proposing  to  participate  in  a  clinical  trial  must  also  review  and  approve  the  clinical  trial  and  its
informed consent form before it can begin at that site, and the IRB must monitor the clinical trial until it is completed. The FDA, the IRB, or the
sponsor may suspend or discontinue a clinical trial at any time on various grounds, including a finding that the subjects are being exposed to
an  unacceptable  health  risk  or  that  the  trial  is  unlikely  to  meet  its  stated  objectives.  Some  clinical  trials  also  include  oversight  by  an
independent  group  of  qualified  experts  organized  by  the  clinical  trial  sponsor,  known  as  a  data  safety  monitoring  board,  which  provides
authorization for whether or not a trial may move forward at designated check points based on access to certain data from the trial and may
halt  the  clinical  trial  if  it  determines  that  there  is  an  unacceptable  safety  risk  for  subjects  or  other  grounds,  such  as  no  demonstration  of
efficacy. There are also requirements governing the reporting of ongoing clinical trials and clinical trial results to public registries.

For purposes of BLA approval, clinical trials are typically conducted in three sequential phases, which may overlap or be combined.

•

•

•

Phase  1  -  the  investigational  product  is  initially  introduced  into  healthy  human  subjects  or  patients  with  the  target  disease  or
condition.  These  trials  are  typically  designed  to  test  the  safety,  dosage  tolerance,  absorption,  metabolism  and  distribution  of  the
investigational  product  in  humans,  the  side  effects  associated  with  increasing  doses,  and,  if  possible,  to  gain  early  evidence  of
effectiveness.

Phase 2 - the investigational product is administered to a limited patient population with a specified disease or condition to evaluate
the preliminary efficacy, optimal dosages and dosing schedule and to identify possible adverse side effects and safety risks. Multiple
Phase 2 clinical trials may be conducted to obtain information prior to beginning larger and more expensive Phase 3 clinical trials.

Phase  3  -  the  investigational  product  is  administered  to  an  expanded  patient  population  to  further  evaluate  dosage,  to  provide
statistically significant evidence of clinical efficacy and to further test for safety, generally at multiple geographically dispersed clinical
trial sites. These clinical trials are intended to establish the overall risk/benefit ratio of the investigational product and to provide an
adequate basis for product approval and physician labeling.

In some cases, the FDA may condition approval of a BLA on the sponsor’s agreement to conduct additional clinical trials to further
assess  the  biologic’s  safety  and  effectiveness  after  BLA  approval.  Such  post-approval  clinical  trials  are  typically  referred  to  as  Phase  4
clinical  trials.  Concurrent  with  clinical  trials,  biotechnology  companies  usually  complete  additional  animal  studies  and  must  also  develop
additional information about the chemistry and physical characteristics of the biologic and finalize a process for manufacturing the biologic in
commercial quantities in accordance with cGMP requirements. The manufacturing process must be capable of consistently producing quality
batches of the product candidate and manufacturers must develop, among other things, methods for testing the identity, strength, quality and
purity of the final biological product. Additionally, appropriate packaging must be selected and tested and stability studies must be conducted
to demonstrate that the product candidate does not undergo unacceptable deterioration over its shelf life.

Although most clinical research performed in the United States in support of a BLA must be authorized in advance by the FDA, under
the IND regulations and procedures described above, there are certain circumstances under which clinical trials can be conducted without
submission of an IND. For example, 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.

BLA Submission and FDA Review

Assuming  successful  completion  of  all  required  testing  in  accordance  with  all  applicable  regulatory  requirements,  the  results  of
preclinical studies and clinical trials, together with other detailed information, including extensive manufacturing information and information
on the composition of the biologic, are submitted to the FDA in

20

Table of Contents

the form of a BLA requesting approval to market the biologic for one or more specified indications. The BLA must include all relevant data
available  from  preclinical  and  clinical  studies,  including  negative  or  ambiguous  results  as  well  as  positive  findings,  together  with  detailed
information  relating  to  the  product’s  chemistry,  manufacturing,  controls,  and  proposed  labeling,  among  other  things.  Data  can  come  from
company-sponsored  clinical  studies  intended  to  test  the  safety  and  effectiveness  of  a  use  of  the  product,  or  from  a  number  of  alternative
sources, including studies initiated by investigators. The submission of a BLA requires payment of a substantial user fee unless a waiver is
granted,  and  the  sponsor  of  an  approved  BLA  is  also  subject  to  an  annual  program  fee.  Each  BLA  submitted  to  the  FDA  is  reviewed  for
administrative completeness and reviewability within 60 days of the FDA’s receipt of the application. If the BLA is found to be complete, the
FDA will file the BLA, triggering a full substantive review of the application. The FDA may refuse to file any BLA that it deems incomplete or
not properly reviewable at the time of submission.

Once a BLA has been accepted for filing, by law the FDA, under the Prescription Drug User Fee Act, the FDA has a goal of reviewing
BLAs  within  ten  months  of  the  60-day  filing  date  for  standard  review  or  six  months  for  BLAs  designated  for  priority  review,  but  the  overall
timeframe is often extended by FDA requests for additional information or clarification. The FDA reviews a BLA to determine, among other
things, whether the biological product is safe, pure and potent and whether the facility or facilities in which it is manufactured meet standards
designed  to  assure  the  product’s  continued  safety,  purity  and  potency.  The  FDA  may  refer  the  application  to  an  advisory  committee  for
review, evaluation and recommendation as to whether the application should be approved. The FDA is not bound by the recommendation of
an advisory committee, but it generally follows such recommendations.

Before  approving  a  BLA,  the  FDA  will  inspect  the  facility  or  the  facilities  at  which  the  biologic  product  is  manufactured,  and  will  not
license the product unless cGMP compliance is satisfactory. The FDA may also inspect the sites at which the clinical trials were conducted to
assess their compliance with GCP requirements, and will not license the biologic unless compliance with such requirements is satisfactory. If
the FDA determines that the application, manufacturing process or manufacturing facilities are not acceptable, it will outline the deficiencies
in  the  submission  and  often  will  request  additional  testing  or  information.  Notwithstanding  the  submission  of  any  requested  additional
information, the FDA ultimately may decide that the application does not satisfy the regulatory criteria for approval.

After the FDA evaluates a BLA and conducts inspections of manufacturing facilities where the investigational product and/or its drug
substance  will  be  produced,  the  FDA  may  issue  an  approval  letter  or  a  Complete  Response  Letter  (“CRL”).  An  approval  letter  authorizes
commercial marketing of the product with specific prescribing information for specific indications. A CRL will describe all of the deficiencies
that  the  FDA  has  identified  in  the  BLA,  except  that  where  the  FDA  determines  that  the  data  supporting  the  application  are  inadequate  to
support approval, the FDA may issue the CRL without first conducting required inspections, testing submitted product lots, and/or reviewing
proposed  labeling.  In  issuing  the  CRL,  the  FDA  may  recommend  actions  that  the  applicant  might  take  to  place  the  BLA  in  condition  for
approval, including requests for additional information or clarification. The FDA may delay or refuse approval of a BLA if applicable regulatory
criteria are not satisfied, require additional testing or information and/or require post-marketing testing and surveillance to monitor safety or
efficacy of a product.

If regulatory approval of a product is granted, such approval will be granted for particular indications and may entail limitations on the
indicated uses for which such product may be marketed. For example, the FDA may approve the BLA with a Risk Evaluation and Mitigation
Strategy (“REMS”), to ensure the benefits of the product outweigh its risks. A REMS is a safety strategy implemented to manage a known or
potential serious risk associated with a product and to enable patients to have continued access to such medicines by managing their safe
use,  and  could  include  medication  guides,  physician  communication  plans,  or  elements  to  assure  safe  use,  such  as  restricted  distribution
methods,  patient  registries  and  other  risk  minimization  tools.  The  FDA  also  may  condition  approval  on,  among  other  things,  changes  to
proposed labeling or the development of adequate controls and specifications. Once approved, the FDA may withdraw the product approval
if compliance with pre- and post-marketing requirements is not maintained or if problems occur after the product reaches the marketplace.
The  FDA  may  require  one  or  more  Phase  4  post-market  studies  and  surveillance  to  further  assess  and  monitor  the  product’s  safety  and
effectiveness after commercialization, and may limit further marketing of the product based on the results of these post-marketing studies.

21

Table of Contents

Expedited Development and Review Programs

The FDA maintains several programs intended to facilitate and expedite development and review of new drugs and biologics to address

unmet medical needs in the treatment of serious or life-threatening diseases or conditions.

For example, a product candidate is eligible for Fast Track designation if it is intended to treat a serious or life-threatening disease or
condition and demonstrates the potential to address unmet medical needs for such disease or condition. Fast Track designation applies to
the combination of the product candidate and the specific indication for which it is being studied. Fast Track designation provides increased
opportunities for sponsor meetings with the FDA during preclinical and clinical development, in addition to the potential for rolling review once
a  marketing  application  is  filed,  meaning  that  the  FDA  may  review  portions  of  the  marketing  application  before  the  sponsor  submits  the
complete application, if the sponsor provides a schedule for the submission of the sections of the BLA, the FDA agrees to accept sections of
the BLA and determines that the schedule is acceptable, and the sponsor pays any required user fees upon submission of the first section of
the BLA.

In  addition,  a  product  candidate  may  be  eligible  for  Breakthrough  Therapy  designation  if  it  is  intended  to  treat  a  serious  or  life-
threatening  disease  or  condition  and  preliminary  clinical  evidence  indicates  that  the  product  candidate  may  demonstrate  substantial
improvement over existing therapies on one or more clinically significant endpoints, such as substantial treatment effects observed early in
clinical development. Breakthrough Therapy designation provides all the features of Fast Track designation in addition to intensive guidance
on  an  efficient  development  program  beginning  as  early  as  Phase  1,  and  FDA  organizational  commitment  to  expedited  development,
including involvement of senior managers and experienced review staff in a cross-disciplinary review, where appropriate.

Any  product  candidate  submitted  to  the  FDA  for  approval,  including  a  product  candidate  with  Fast  Track  or  Breakthrough  Therapy
designation, may also be eligible for additional FDA programs intended to expedite the review process, including Priority Review designation
and  Accelerated  Approval.  A  BLA  is  eligible  for  Priority  Review  if  the  product  candidate  is  designed  to  treat  a  serious  or  life-threatening
disease  or  condition,  and  if  approved,  would  provide  a  significant  improvement  in  safety  or  effectiveness  in  the  treatment,  diagnosis  or
prevention of a serious disease or condition.

Additionally, product candidates studied for their safety and effectiveness in treating serious or life-threatening diseases or conditions
may receive Accelerated Approval if they can be shown to have an effect on a surrogate endpoint that is reasonably likely to predict clinical
benefit,  or  an  effect  on  a  clinical  endpoint  that  can  be  measured  earlier  than  an  effect  on  irreversible  morbidity  or  mortality  which  is
reasonably likely to predict an effect on irreversible morbidity or mortality or other clinical benefit, taking into account the severity, rarity, or
prevalence  of  the  condition  and  the  availability  or  lack  of  alternative  treatments.  As  a  condition  of  accelerated  approval,  the  FDA  will
generally  require  the  sponsor  to  perform  adequate  and  well-controlled  post-marketing  clinical  trials  to  verify  and  describe  the  anticipated
effect  on  irreversible  morbidity  or  mortality  or  other  clinical  benefit.  Products  receiving  accelerated  approval  may  be  subject  to  expedited
withdrawal  procedures  if  the  sponsor  fails  to  conduct  the  required  post-marketing  clinical  trials  or  if  such  trials  fail  to  verify  the  predicted
clinical benefit. In addition, the FDA currently requires as a condition for accelerated approval pre-approval of promotional materials, which
could adversely impact the timing of the commercial launch of the product.

Fast Track designation, Breakthrough Therapy designation, Priority Review designation and Accelerated Approval do not change the
standards for approval but may expedite the development or review process. Even if a product qualifies for one or more of these programs,
the FDA may later decide that the product no longer meets the conditions for qualification or decide that the time period for FDA review or
approval will not be shortened.

Orphan drug designation and exclusivity

Under the Orphan Drug Act, the FDA may grant orphan designation to a drug or biologic intended to treat a rare disease or condition,
defined  as  a  disease  or  condition  with  a  patient  population  of  fewer  than  200,000  individuals  in  the  United  States,  or  a  patient  population
greater than 200,000 individuals in the United States and when there is no reasonable expectation that the cost of developing and making
available the drug or biologic in the United States will be recovered from sales in the United States for that drug or biologic. Orphan drug
designation must be requested before submitting a BLA. After the FDA grants orphan drug designation, the generic identity of the therapeutic
agent and its potential orphan use are disclosed publicly by the FDA.

22

Table of Contents

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

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

Post-Approval Requirements

Licensed biologics that are manufactured or distributed in the United States are subject to pervasive and continuing regulation by the
FDA,  including,  among  other  things,  requirements  relating  to  record  keeping,  periodic  reporting,  product  distribution,  advertising  and
promotion and reporting of adverse experiences with the product. There is also a continuing, annual prescription drug product program user
fee.

Any  biologics  manufactured  or  distributed  pursuant  to  FDA  approvals  remain  subject  to  continuing  regulation  by  the  FDA,  including
recordkeeping requirements and reporting of adverse experiences associated with the product. Manufacturers and 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, which impose certain procedural and
documentation  requirements  upon  BLA  sponsors  and  their  contract  manufacturers.  Failure  to  comply  with  statutory  and  regulatory
requirements  can  subject  a  manufacturer  to  possible  legal  or  regulatory  action,  such  as  warning  letters,  suspension  of  manufacturing,
product seizures, injunctions, civil penalties or criminal prosecution.

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,  requirements  for  post-market  studies  or  clinical  trials  to  assess  new  safety  risks,  or  imposition  of  distribution  or  other
restrictions under a REMS. Other potential consequences include, among other things:

•

•

•

•

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

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

refusal  of  the  FDA  to  approve  applications  or  supplements  to  approved  applications,  or  suspension  or  revocation  of  product
approvals;

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

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

•

the  issuance  of  safety  alerts,  Dear  Healthcare  Provider  letters,  press  releases  and  other  communications  containing  warnings  or
other safety information about the product; or

23

Table of Contents

•

injunctions or the imposition of civil or criminal penalties.

The FDA closely regulates the post-approval marketing and promotion of biologics, including standards and regulations for direct-to-
consumer  advertising,  off-label  promotion,  industry-sponsored  scientific  and  educational  activities,  and  promotional  activities  involving  the
internet and social media. A company can make only those claims relating to safety and efficacy that are approved by the FDA. Physicians
may prescribe legally available biologics for uses that are not described in the product’s labeling and that differ from those tested by us and
approved by the FDA. Such off-label uses are common across medical specialties. Physicians may believe that such off-label uses are the
best treatment for many patients in varied circumstances. The FDA does not regulate the behavior of physicians in their choice of treatments.
The  FDA  does,  however,  impose  stringent  restrictions  on  manufacturers’  communications  regarding  off-label  use.  Failure  to  comply  with
these requirements can result in adverse publicity, warning letters, corrective advertising and potential civil and criminal penalties.

Biosimilars and Regulatory Exclusivity

As  part  of  the  Patient  Protection  and  Affordable  Care  Act  enacted  in  2010,  as  amended  by  the  Health  Care  and  Education
Reconciliation  Act  of  2010  (collectively  the  "ACA",  the  Biologics  Price  Competition  and  Innovation  Act  (the  "BPCIA")  established  an
abbreviated  pathway  for  the  approval  of  biosimilar  and  interchangeable  biological  products.  The  abbreviated  regulatory  pathway  provides
legal authority for the FDA to review and approve biosimilar biologics based on their similarity to an existing brand product, referred to as a
reference product, including the possible designation of a biosimilar as interchangeable with a brand product.

Biosimilarity, which requires that there be no clinically meaningful differences between the biological product and the reference product
in terms of safety, purity, and potency, can be shown through analytical studies, animal studies, and a clinical trial or trials. Interchangeability
requires that a product is biosimilar to the reference product and the product must demonstrate that it can be expected to produce the same
clinical  results  as  the  reference  product  in  any  given  patient  and,  for  products  that  are  administered  multiple  times  to  an  individual,  the
biologic and the reference biologic may be alternated or 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 the approval of a biosimilar product may not be made effective by the FDA until 12 years from the date on which the
reference product was first licensed. Moreover, the extent to which a biosimilar, once approved, will be substituted for a reference product in
a  way  that  is  similar  to  traditional  generic  substitution  for  non-biological  drug  products  is  not  yet  clear,  and  will  depend  on  a  number  of
marketplace and regulatory factors that are still developing. In addition, the period of exclusivity provided by the BPCIA only operates against
third  parties  seeking  approval  via  the  abbreviated  pathway,  but  would  not  prevent  third  parties  from  pursuing  approval  via  the  traditional
approval pathway.

In addition, a biological product can also obtain pediatric market exclusivity in the United States. Pediatric exclusivity, if granted, adds
six months to existing exclusivity periods and patent terms. This six-month exclusivity, which runs from the end of other exclusivity protection
or  patent  term,  may  be  granted  based  on  the  voluntary  completion  of  a  pediatric  clinical  trial  in  accordance  with  an  FDA-issued  “Written
Request”  for  such  a  trial.  The  BPCIA  is  complex  and  continues  to  be  interpreted  and  implemented  by  the  FDA.  In  addition,  government
proposals have sought to reduce the 12-year reference product exclusivity period. Other aspects of the BPCIA, some of which may impact
the BPCIA exclusivity provisions, have also been the subject of recent litigation. As a result, the ultimate impact, implementation, and impact
of the BPCIA is subject to significant uncertainty.

Government Regulation Outside of the United States

To market any product outside of the United States, we would need to comply with numerous and varying regulatory requirements of
other  countries  regarding  safety  and  efficacy  and  governing,  among  other  things,  clinical  trials,  marketing  authorization,  manufacturing,
commercial  sales  and  distribution  of  drugs  and  biologics.  For  instance,  in  the  European  Economic  Area  (the  "EEA")  (comprised  of  the  27
European  Union  Member  States  plus  Iceland,  Liechtenstein  and  Norway)  medicinal  products  must  be  authorized  for  marketing  by  using
either a centralized authorization procedure or national authorization procedures.

24

Table of Contents

Centralized procedure-Under the centralized procedure, following the opining of the European Medicines Agency (“EMA”) Committee
for Medicinal Products for Human Use ("CHMP"), the European Commission issues a single marketing authorization valid across the EEA.
The  centralized  procedure  is  compulsory  for  human  medicines  derived  from  biotechnology  processes  or  advanced  therapy  medicinal
products  (such  as  gene  therapy,  somatic  cell  therapy  and  tissue  engineered  products),  products  that  contain  a  new  active  substance
indicated for the treatment of certain diseases, such as HIV/AIDS, cancer, neurodegenerative disorders, diabetes, autoimmune diseases and
other immune dysfunctions, viral diseases, and officially designated orphan medicines. For medicines that do not fall within these categories,
an  applicant  has  the  option  of  submitting  an  application  for  a  centralized  marketing  authorization  to  the  EMA,  as  long  as  the  medicine
concerned contains a new active substance not yet authorized in the EEA, is a significant therapeutic, scientific or technical innovation, or if
its  authorization  would  be  in  the  interest  of  public  health  in  the  EEA.  Under  the  centralized  procedure  the  maximum  timeframe  for  the
evaluation of a marketing authorization application (the "MAA") by the EMA is 210 days, excluding clock stops, when additional written or oral
information is to be provided by the applicant in response to questions asked by the CHMP. Accelerated assessment might be granted by the
CHMP in exceptional cases, when a medicinal product is expected to be of a major public health interest, particularly from the point of view of
therapeutic  innovation.  The  timeframe  for  the  evaluation  of  an  MAA  under  the  accelerated  assessment  procedure  is  150  days,  excluding
clock stops.

National authorization procedures-There are also two other possible routes to authorize medicinal products in several countries, which

are available for products that fall outside the scope of the centralized procedure:

• Decentralized procedure.  Using  the  decentralized  procedure,  an  applicant  may  apply  for  simultaneous  authorization  in  more  than
one EU country of medicinal products that have not yet been authorized in any EU country and that do not fall within the mandatory
scope of the centralized procedure.

• Mutual  recognition  procedure.  In  the  mutual  recognition  procedure,  a  medicine  is  first  authorized  in  one  EU  Member  State,  in
accordance with the national procedures of that country. Following this, additional marketing authorizations can be sought from other
EU countries in a procedure whereby the countries concerned recognize the validity of the original, national marketing authorization.

In the EEA, new products authorized for marketing (i.e., reference products) qualify for eight years of data exclusivity and an additional
two  years  of  market  exclusivity  upon  marketing  authorization.  The  data  exclusivity  period  prevents  generic  or  biosimilar  applicants  from
relying  on  the  preclinical  and  clinical  trial  data  contained  in  the  dossier  of  the  reference  product  when  applying  for  a  generic  or  biosimilar
marketing  authorization  in  the  European  Union  during  a  period  of  eight  years  from  the  date  on  which  the  reference  product  was  first
authorized in the European Union. The market exclusivity period prevents a successful generic or biosimilar applicant from commercializing
its product in the European Union until ten years have elapsed from the initial authorization of the reference product in the European Union.
The ten-year market exclusivity period can be extended to a maximum of eleven years if, during the first eight years of those ten years, the
marketing  authorization  holder  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.

The criteria for designating an "orphan medicinal product" in the EEA are similar in principle to those in the United States. In the EEA a
medicinal  product  may  be  designated  as  orphan  if  (1)  it  is  intended  for  the  diagnosis,  prevention  or  treatment  of  a  life-threatening  or
chronically debilitating condition; (2) either (a) such condition affects no more than five in 10,000 persons in the European Union when the
application is made, or (b) the product, without the benefits derived from orphan status, would not generate sufficient return in the European
Union to justify investment; and (3) there exists no satisfactory method of diagnosis, prevention or treatment of such condition authorized for
marketing  in  the  European  Union,  or  if  such  a  method  exists,  the  product  will  be  of  significant  benefit  to  those  affected  by  the  condition.
Orphan medicinal products are eligible for financial incentives such as reduction of fees or fee waivers and are, upon grant of a marketing
authorization, entitled to ten years of market exclusivity for the approved therapeutic indication. During this ten-year orphan market exclusivity
period,  no  marketing  authorization  application  shall  be  accepted  and  no  marketing  authorization  shall  be  granted  for  a  similar  medicinal
product for the same indication. An orphan product can also obtain an additional two years of market exclusivity in the European Union for
pediatric studies. The ten year market exclusivity may be reduced to six years if, at the end of the fifth year, it is established that the product
no longer meets the criteria for orphan designation, for example, if the product is sufficiently profitable not to justify maintenance of market
exclusivity. Additionally, marketing

25

Table of Contents

authorization may be granted to a similar product for the same indication at any time if (i) the second applicant can establish that its product,
although  similar,  is  safer,  more  effective  or  otherwise  clinically  superior;  (ii)  the  applicant  consents  to  a  second  orphan  medicinal  product
application; or (iii) the applicant cannot supply enough orphan medicinal product.

Similar to the United States, the various phases of non-clinical and clinical research in the European Union are subject to significant

regulatory controls.

The  Clinical  Trials  Directive  2001/20/EC,  the  Directive  2005/28/EC  on  Good  Clinical  Practice  and  the  related  national  implementing
provisions of the individual European Union Member States govern the system for the approval of clinical trials in the European Union (the
“EU”). Under this system, an applicant must obtain prior approval from the competent national authority of the Member States in which the
clinical  trial  is  to  be  conducted.  Furthermore,  the  applicant  may  only  start  a  clinical  trial  at  a  specific  study  site  after  the  competent  ethics
committee has issued a favorable opinion. The clinical trial application must be accompanied by, among other documents, an investigational
medicinal product dossier, or the Common Technical Document, with supporting information prescribed by Directive 2001/20/EC, Directive
2005/28/EC, where relevant the implementing national provisions of the individual Member State and further detailed in applicable guidance
documents.

In  April  2014,  a  new  Clinical  Trials  Regulation,  (EU)  No  536/2014,  (the  “Clinical  Trials  Regulation”)  was  adopted.  The  Clinical  Trial
Regulation is expected to enter into force by the end of 2021 but this could be delayed. The Clinical Trials Regulation is directly applicable in
all  the  European  Union  Member  States  and  will  supersede  the  Clinical  Trials  Directive  2001/20/EC.  The  Clinical  Trials  Regulation  aims  to
simplify and streamline the approval of clinical trials in the European Union. The main characteristics of the regulation include: a streamlined
application procedure via a single entry point, the "European Union portal"; a single set of documents to be prepared and submitted for the
application  as  well  as  simplified  reporting  procedures  for  clinical  trial  sponsors;  and  a  harmonized  procedure  for  the  assessment  of
applications for clinical trials, which is divided in two parts. Part I is assessed by the competent authorities of all Member States in which an
application for authorization of a clinical trial has been submitted (Member States concerned). Part II is assessed separately by each Member
State  concerned.  Strict  deadlines  have  been  established  for  the  assessment  of  clinical  trial  applications.  The  role  of  the  relevant  ethics
committees in the assessment procedure will continue to be governed by the national law of the concerned Member State. However, overall
related timelines will be defined by the Clinical Trials Regulation.

Other Healthcare Laws

Pharmaceutical  manufacturers  are  subject  to  additional  healthcare  regulation  and  enforcement  by  the  federal  government  and  by
authorities in the states and foreign jurisdictions in which they conduct their business. Such laws include, without limitation, the U.S. federal
anti-kickback,  fraud  and  abuse,  false  claims,  consumer  fraud,  pricing  reporting,  data  privacy  and  security,  and  transparency  laws  and
regulations related to payments and other transfer of value made to physicians and other healthcare providers, as well as similar state and
foreign laws in the jurisdictions outside the U.S. Violation of any such laws or any other governmental regulations that apply may result in
penalties, including, without limitation, significant administrative, civil and criminal penalties, damages, fines, additional reporting obligations
and  oversight  if  we  become  subject  to  a  corporate  integrity  agreement  or  other  agreement  to  resolve  allegations  of  non-compliance  with
these  laws,  the  curtailment  or  restructuring  of  operations,  exclusion  from  participation  in  governmental  healthcare  programs  and
imprisonment.

Coverage and Reimbursement

Significant uncertainty exists as to the coverage and reimbursement status of any product candidates for which we obtain regulatory
approval. In the United States and markets in other countries, sales of any products for which we receive regulatory approval for commercial
sale  will  depend,  in  part,  on  the  extent  to  which  third-party  payors  and  governments  provide  coverage,  and  establish  adequate
reimbursement levels for such products.

In the United States, third-party payors include federal and state healthcare programs, private managed care providers, health insurers
and other organizations. The process for determining whether a third-party payor will provide coverage for a product may be separate from
the process for setting the price of a product or for establishing the reimbursement rate that such a payor will pay for the product. Third-party
payors  may  limit  coverage  to  specific  products  on  an  approved  list,  also  known  as  a  formulary,  which  might  not  include  all  of  the  FDA-
approved products for a particular indication. Third-party payors are increasingly challenging the price,

26

Table of Contents

examining the medical necessity and reviewing the cost-effectiveness of medical products, therapies and services, in addition to questioning
their safety and efficacy. We may need to conduct expensive pharmaco-economic studies in order to demonstrate the medical necessity and
cost-effectiveness  of  our  products,  in  addition  to  the  costs  required  to  obtain  the  FDA  approvals.  Our  product  candidates  may  not  be
considered  medically  necessary  or  cost-effective.  A  payor’s  decision  to  provide  coverage  for  a  product  does  not  imply  that  an  adequate
reimbursement rate will be approved. Furthermore, one payor’s determination to provide coverage for a product does not assure that other
payors will also provide coverage for the product. Adequate third-party reimbursement may not be available to enable us to maintain price
levels sufficient to realize an appropriate return on our investment in product development.

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

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

Healthcare Reform

In the United States and certain foreign jurisdictions, there have been, and we expect there will continue to be, a number of legislative
and regulatory changes to the healthcare system. The ACA substantially changed the way healthcare is financed by both governmental and
private  insurers  in  the  United  States.  By  way  of  example,  the  ACA  increased  the  minimum  level  of  Medicaid  rebates  payable  by
manufacturers  of  brand  name  drugs  from  15.1%  to  23.1%;  required  collection  of  rebates  for  drugs  paid  by  Medicaid  managed  care
organizations;  imposed  a  non-deductible  annual  fee  on  pharmaceutical  manufacturers  or  importers  who  sell  certain  “branded  prescription
drugs”  to  specified  federal  government  programs,  implemented  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; expanded eligibility criteria
for  Medicaid  programs;  creates  a  new  Patient-Centered  Outcomes  Research  Institute  to  oversee,  identify  priorities  in,  and  conduct
comparative clinical effectiveness research, along with funding for such research; and established a Center for Medicare Innovation at CMS
to  test  innovative  payment  and  service  delivery  models  to  lower  Medicare  and  Medicaid  spending,  potentially  including  prescription  drug
spending.

Since  its  enactment,  there  have  been  judicial  and  Congressional  challenges  to  certain  aspects  of  the  ACA.  By  way  of  example,  in
2017,  Congress  enacted  the  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
December 14, 2018, a Texas U.S. District Court Judge ruled that the individual mandate is a critical and inseverable feature of the ACA, and
therefore, because it was repealed as part of the Tax Act, the remaining provisions of the ACA are invalid as well. Additionally, on December
18, 2019, the U.S. Court of Appeals for the Fifth Circuit ruled that the individual mandate was unconstitutional and remanded the case back
to  the  District  Court  to  determine  whether  the  remaining  provisions  of  the  ACA  are  invalid  as  well.  The  U.S.  Supreme  Court  is  currently
reviewing the case, although it is unclear how the Supreme Court will rule. It is also unclear how other efforts, if any, to challenge, repeal or
replace the ACA will impact the ACA.

27

Table of Contents

Other legislative changes have been proposed and adopted since the ACA was enacted, including aggregate reductions of Medicare
payments to providers of 2% per fiscal year, which will remain in effect through 2030 with the exception of a temporary suspension from May
1, 2020 through March 31, 2021, 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.

Moreover,  there  has  recently  been  heightened  governmental  scrutiny  over  the  manner  in  which  manufacturers  set  prices  for  their
marketed  products,  which  has  resulted  in  several  Congressional  inquiries  and  proposed  and  enacted  legislation  designed,  among  other
things, to bring more transparency to product pricing, review the relationship between pricing and manufacturer patient programs and reform
government program reimbursement methodologies for pharmaceutical products. In addition, individual states in the United States have also
become  increasingly  active  in  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,  mechanisms  to  encourage  importation  from  other  countries  and  bulk  purchasing.  Furthermore,  there  has  been  increased
interest by third party payors and governmental authorities in reference pricing systems and publication of discounts and list prices.

Research and Development

We have dedicated a significant portion of our resources to our efforts to develop our product candidates.  We incurred research and
development expenses of $69.6 million and $63.1 million for the years ended December 31, 2020 and 2019 respectively. We anticipate that a
significant portion of our operating expenses will continue to be related to research and development in 2021 as we continue to advance our
product candidates through clinical development.

Employees

As of March 5, 2021, we had 90 full-time employees, including 40 with M.D. or Ph.D. degrees. Of those full-time employees, 67 are
engaged  in  research  and  development.  None  of  our  employees  is  represented  by  a  labor  union  or  covered  by  a  collective  bargaining
agreement. We consider our relationships with our employees to be good.

Corporate and Other Information

We  were  incorporated  in  Delaware  in  May  2014.  Our  principal  executive  offices  are  located  at  620  Memorial  Drive,  Cambridge,
Massachusetts 02139 and our telephone number is (617) 577-0300. Our website address is www.evelobio.com. Information contained on or
accessible  through  our  website  is  not  a  part  of  this  Annual  Report  on  Form  10-K,  and  the  inclusion  of  our  website  address  in  this  Annual
Report on Form 10-K is an inactive textual reference only.

We file electronically with the U.S. Securities and Exchange Commission (the "SEC") our annual reports on Form 10-K, quarterly reports
on  Form  10-Q,  current  reports  on  Form  8-K,  proxy  statements  and  other  information.  Our  SEC  filings  are  available  to  the  public  over  the
Internet  at  the  SEC's  website  at  http://www.sec.gov.  We  make  available  on  our  website  at  www.evelobio.com,  under  "Investors,"  free  of
charge, copies of these reports as soon as reasonably practicable after filing or furnishing these reports with the SEC.

Item 1A. Risk Factors.

Investing in our common stock involves a high degree of risk. You should carefully consider the risks described below, as well as the
other  information  in  this  Annual  Report  on  Form  10-K,  including  our  consolidated  financial  statements  and  the  related  notes  and
“Management’s Discussion and Analysis of Results of Operations and Financial Condition,” before deciding whether to invest in our common
stock.  The  occurrence  of  any  of  the  events  or  developments  described  below  could  harm  our  business,  financial  condition,  results  of
operations and growth prospects. In such an event, the market price of our common stock could decline, and you may lose all or part of your
investment.

Risks Related to Our Financial Position and Need for Additional Capital

We are a development-stage company and have incurred significant losses since our inception. We expect to incur losses for

the foreseeable future and may never achieve or maintain profitability.

28

Table of Contents

Since inception, we have incurred significant operating losses. Our net loss was $93.7 million and $85.5 million for the years ended
December  31,  2020  and  2019,  respectively.  As  of  December  31,  2020,  we  had  an  accumulated  deficit  of  $292.5  million.  Through
December 31, 2020, we have financed our operations through proceeds from equity offerings of our common stock, private placements of
our preferred stock and borrowings under loan and security agreements. We have devoted substantially all of our financial resources and
efforts to developing our platform, identifying potential product candidates and conducting preclinical and clinical trials. We are in the early
stages of developing our product candidates, and we have not completed the development of any product candidate. We expect to continue
to incur significant expenses and operating losses for the foreseeable future. We anticipate that our expenses will increase substantially as
we:

•

•

•

•

seek to initiate more and larger clinical trials of our product candidates;

seek to enhance our platform and discover and develop additional product candidates;

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

seek  to  establish  a  sales,  marketing  and  distribution  infrastructure  and  scale-up  manufacturing  capabilities  to  commercialize  any
products for which we may obtain regulatory approval;

• maintain, expand and protect our intellectual property portfolio; and

•

add clinical, scientific, operational, financial and management information systems and personnel, including personnel to support our
product development and potential future commercialization efforts and to support our operations as a public company.

In addition, we anticipate that our expenses will increase substantially if we experience any delays or encounter any issues with any

of the above, including but not limited to failed studies, complex results, safety issues or other regulatory challenges.

To become and remain profitable, we must succeed in developing and eventually commercializing products that generate significant
revenue. This will require us to be successful in a range of challenging activities, including completing preclinical testing and clinical trials of
our  product  candidates,  discovering  additional  product  candidates,  obtaining  regulatory  approval  for  these  product  candidates  and
manufacturing,  marketing  and  selling  any  products  for  which  we  may  obtain  regulatory  approval.  We  are  only  in  the  preliminary  stages  of
most of these activities. We may never succeed in these activities and, even if we do, may never generate revenue that is significant enough
to achieve profitability.

Because of the numerous risks and uncertainties associated with pharmaceutical product and biological 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. If we are
required by the FDA or the EMA or other regulatory authorities to perform preclinical studies or clinical trials in addition to those currently
expected, or if there are any delays in completing our preclinical studies or clinical trials or the development of any of our product candidates,
our expenses could increase and revenue could be further delayed.

Even if we do achieve profitability, we may not be able to sustain or increase profitability on a quarterly or annual basis. Our failure to
become  and  remain  profitable  would  depress  our  value  and  could  impair  our  ability  to  raise  capital,  expand  our  business,  maintain  our
research and development efforts, diversify our product offerings or even continue our operations.

We will need additional funding in order to complete development of our product candidates and commercialize our products,
if  approved.  If  we  are  unable  to  raise  capital  when  needed,  we  could  be  forced  to  delay,  reduce  or  discontinue  our  product
development programs or commercialization efforts.

We expect our expenses to increase in connection with our ongoing activities, particularly as we conduct clinical trials, build

manufacturing capacity and expand into additional therapeutic areas.

During the first quarter of 2021 we raised net proceeds of $82.2 million from the issuance of common stock exclusive of certain other

fees payable by us. We expect that our existing cash and cash equivalents as of

29

Table of Contents

December 31, 2020, together with the net proceeds raised in the first quarter of 2021 from the issuance of our common stock will enable us
to fund our planned operating expenses and capital expenditure requirements into the third quarter of 2022. We have based this estimate on
assumptions  that  may  prove  to  be  wrong,  and  we  could  use  our  capital  resources  sooner  than  we  currently  expect.  Our  future  capital
requirements will depend on many factors, including:

•

•

•

•

•

•

•

•

•

the progress and results of any ongoing and future clinical trials;

the cost of manufacturing clinical supplies of our product candidates, including EDP1815, EDP1867, EDP2939 and EDP1908;

the  scope,  progress,  results  and  costs  of  preclinical  development,  laboratory  testing  and  clinical  trials  for  any  other  future  product
candidates;

the costs, timing and outcome of regulatory review of our product candidates;

the costs and timing of future commercialization activities, including manufacturing, marketing, sales and distribution, for any of our
product candidates for which we receive marketing approval;

the revenue, if any, received from commercial sales of our product candidates for which we receive marketing approval;

the costs and timing of preparing, filing and prosecuting patent applications, maintaining and enforcing our intellectual property rights
and defending any intellectual property-related claims;

the effect of competing technological and market developments; and

the extent to which we acquire or invest in businesses, products and technologies, including entering into licensing or collaboration
arrangements  for  product  candidates,  although  we  currently  have  no  commitments  or  agreements  to  complete  any  such
transactions.

Any additional fundraising efforts may divert our management from their 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. Additionally, market volatility resulting from the COVID-19 pandemic or other factors could
also  adversely  impact  our  ability  to  access  capital  as  and  when  needed.  Moreover,  the  terms  of  any  financing  may  adversely  affect  the
holdings or the rights of our stockholders and the issuance of additional securities, whether equity or debt, by us, or the possibility of such
issuance, may cause the market price of our shares to decline. The sale of additional equity or convertible securities would dilute all of our
stockholders. The incurrence of indebtedness could result in increased fixed payment obligations and we may be required to agree to certain
restrictive covenants, such as limitations on our ability to incur additional debt, limitations on our ability to acquire, sell, or license intellectual
property rights and other operating restrictions that could adversely impact our ability to conduct our business. We could also be required to
seek funds through arrangements with collaborators or others at an earlier stage than otherwise would be desirable and we may be required
to relinquish rights to some of our technologies or product candidates or otherwise agree to terms unfavorable to us, any of which may have
a material adverse effect on our business, operating results and prospects.

If we are unable to obtain funding on a timely basis, we may be required to significantly curtail, delay, or discontinue one or more of
our research or product development programs or the commercialization of any product candidates or cease our operations. In addition, we
may be unable to make milestone and royalty payments due under our intellectual property license agreements or other payments under our
agreements  with  contract  research  organizations  ("CROs")  and  academic  research  collaborators,  or  expand  our  operations  or  otherwise
capitalize on our business opportunities, as desired, which could materially affect our business, financial condition and results of operations.

30

Table of Contents

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

viability.

Since our inception in 2014, we have devoted substantially all of our resources to identifying and developing our product candidates,
building  our  intellectual  property  portfolio,  process  development  and  manufacturing  function,  planning  our  business,  raising  capital  and
providing general and administrative support for these operations. All of our product candidates are in clinical or preclinical development. We
have  not  yet  demonstrated  our  ability  to  successfully  complete  a  Phase  2  clinical  trial  or  a  Phase  3  or  other  pivotal  clinical  trial,  obtain
regulatory approvals to commercialize a product, manufacture a commercial scale product, or arrange for a third party to do so on our behalf,
or conduct sales and marketing activities necessary for successful product commercialization. Additionally, we expect our financial condition
and operating results to continue to fluctuate significantly from quarter to quarter and year to year due to a variety of factors, many of which
are beyond our control.

Consequently,  any  predictions  about  our  future  success  or  viability  may  not  be  as  accurate  as  they  could  be  if  we  had  a  longer

operating history.

The  terms  of  our  loan  and  security  agreements  place  restrictions  on  our  operating  and  financial  flexibility.  If  we  raise

additional capital through debt financing, the terms of any new debt could further restrict our ability to operate our business.

Our loan and security agreement dated July 19, 2019 (as amended, the “2019 Credit Facility”) with K2 Health Ventures LLC ("K2HV")
for $45.0 million is secured by a lien covering substantially all of our personal property, excluding intellectual property. Contemporaneous with
the closing of the first tranche of funding under the 2019 Credit Facility, we repaid the entire $15.0 million loan balance outstanding under our
prior loan and security agreement with Pacific Western Bank. As of December 31, 2020, the outstanding principal balance under the 2019
Credit Facility was $30.0 million, resulting from the closing of the first tranche of funding which occurred on July 19, 2019 and second tranche
of  funding  which  occurred  on  July  14,  2020.  The  third  tranche  expired  on  January  15,  2021.  The  2019  Credit  Facility  contains  customary
representations, warranties, affirmative and negative covenants and events of default applicable to us and our subsidiaries.

If we default under the 2019 Credit Facility, K2HV may accelerate all of our repayment obligations and exercise all of their rights and
remedies under the 2019 Credit Facility and applicable law, potentially requiring us to renegotiate our agreement on terms less favorable to
us  or  to  immediately  cease  operations.  Further,  if  we  are  liquidated,  the  lenders’  right  to  repayment  would  be  senior  to  the  rights  of  the
holders of our common stock to receive any proceeds from the liquidation. K2HV could declare a default upon the occurrence of any event,
among others, that they interpret as a material adverse effect or a change of control as delineated under the 2019 Credit Facility, payment
defaults,  or  breaches  of  covenants  thereby  requiring  us  to  repay  the  loan  immediately  or  to  attempt  to  reverse  the  declaration  of  default
through negotiation or litigation. Any declaration by the lenders of an event of default could significantly harm our business and prospects
and could cause the price of our common stock to decline. If we raise any additional debt financing, the terms of such additional debt could
further restrict our operating and financial flexibility.

Risks Related to the Discovery, Development and Regulatory Approval of Our Product Candidates

We are very early in our development efforts and may not be successful in our efforts to use our platform to build a pipeline of

product candidates and develop marketable drugs.

We  are  using  our  technology  platform  to  harness  the  small  intestinal  axis,  with  an  initial  focus  on  developing  therapies  in
immunology, specifically inflammatory diseases, and also oncology. While we believe our preclinical studies and clinical trials to date have
validated our platform to a degree, we are at an early stage of development and our platform has not yet, and may never lead to, approvable
or marketable products. We are developing these product candidates and additional product candidates that we intend to use to treat broader
immunological  diseases,  respiratory  diseases,  neuro-inflammation  and  degeneration,  liver  diseases,  type  I  diabetes,  food  allergy,
neurobehavior, cardiovascular disease and diseases of metabolism. We may have problems applying our technologies to these other areas,
and our new product candidates may not demonstrate a comparable ability in treating disease as our initial product candidates. Even if we
are  successful  in  identifying  additional  product  candidates,  they  may  not  be  suitable  for  clinical  development  as  a  result  of  our  inability  to
manufacture more complex oral biologics, limited efficacy, unacceptable safety profiles or other characteristics that indicate that they

31

Table of Contents

are unlikely to be products that will receive marketing approval and achieve market acceptance. The success of our product candidates will
depend on several factors, including the following:

•

•

•

completion of preclinical studies and clinical trials with positive results;

receipt of marketing approvals from applicable regulatory authorities;

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

• making arrangements with CMOs, or establishing our own, commercial manufacturing capabilities;

•
•

•

•

•

•

•

launching commercial sales of our products, if and when approved, whether alone or in collaboration with others;
entering  into  new  collaborations  throughout  the  development  process  as  appropriate,  from  preclinical  studies  through  to
commercialization;

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

effectively competing with other therapies;

obtaining  and  maintaining  coverage  and  adequate  reimbursement  by  third-party  payors,  including  government  payors,  for  our
products, if approved;

protecting our rights in our intellectual property portfolio;

operating without infringing or violating the valid and enforceable patents or other intellectual property of third parties;

• maintaining an acceptable safety profile of the products following approval; and

• maintaining  and  growing  an  organization  of  scientists  and  business  people  who  can  develop  and  commercialize  our  products  and

technology.

If we do not successfully develop and commercialize product candidates based upon our technological approach, we will not be able
to obtain product revenue in future periods, which likely would result in significant harm to our financial position and adversely affect our stock
price.

Our product candidates are designed to act on cells in the small intestine to produce systemic therapeutic effects with limited
systemic exposure. This biological interaction between the small intestine and the rest of the body may not function in humans the
way we have observed in mice and our drugs may not reproduce the systemic effects we have seen in preclinical data.

We believe our product candidates, including EDP1815, EDP1867, EDP2939 and EDP1908 have the potential to work by modulating
systemic  responses  via  interactions  with  cells  in  the  small  intestine.  Dosing  to  achieve  sufficient  exposure  may  require  an  inconvenient
dosing regimen. Even with successful formulation and delivery to achieve proper exposure of our microbes to the small intestine, we may not
get sufficient or even any activity at the site of disease. This may be because our understanding of the mechanisms of the small intestine do
not work in humans the way we believe they do. Despite there being strong academic literature to support the concept and our observations
in preclinical studies in mice, these principles and the ability to use pharmaceutical preparations derived from single strains of microbes to
modulate the immune system and other systems has not yet been proven in humans.

Our product candidates are an unproven approach to therapeutic intervention.

All of our product candidates are based on targeting SINTAX. We have not, nor to our knowledge has any other company, received
regulatory approval for an oral therapeutic based on this approach. We cannot be certain that our approach will lead to the development of
approvable or marketable products. In addition, our product

32

Table of Contents

candidates  may  have  different  safety  profiles  and  efficacy  in  various  indications.  Finally,  the  FDA  or  other  regulatory  agencies  may  lack
experience in evaluating the safety and efficacy of products based on singe strains of microbes, which could result in a longer than expected
regulatory review process, increase our expected development costs and delay or prevent commercialization of our product candidates.

Our platform relies on third parties for biological materials to expand our microbial library.

Our  platform  relies  on  third  parties  for  biological  materials,  including  human  samples  containing  bacteria,  to  expand  our  microbial
library. Some biological materials have not always met our expectations or requirements, and any disruption in the supply of these biological
materials could materially adversely affect our business and ability to build our pipeline of product candidates. For example, if any supplied
biological materials are contaminated, we would not be able to use such biological materials. Although we have quality control processes and
screening procedures, biological materials are susceptible to damage and contamination. Improper storage of these materials, by us or any
third-party suppliers, may require us to destroy some of our raw materials or products.

Even  if  our  product  candidates  do  not  cause  off  target  adverse  events,  there  may  be  immunotoxicity  associated  with  the

fundamental pharmacology of our product candidates.

Our product candidates, including EDP1815, EDP1867, EDP2939 and EDP1908 are designed to work by modulating the immune
system.  While  we  have  observed  in  preclinical  studies  that  our  product  candidates  have  limited  systemic  exposure,  the  pharmacological
immune  effects  we  induce  are  systemic.  Systemic  immunomodulation  from  taking  our  product  candidates  could  lead  to  immunotoxicity  in
patients, which may cause us or regulatory authorities to delay, limit or suspend clinical development. Other immunomodulatory agents have
shown immunotoxicity. This includes immune suppressive agents, such as HUMIRA or REMICADE, which have shown an increased risk of
infection or in rare instances certain types of blood cancer. In the case of immune activating agents, such as YERVOY, induction of adverse
auto-immune  events  has  been  observed  in  some  patients.  Immunotoxicity  in  one  program  could  cause  regulators  to  view  these  adverse
events  as  a  class  effect  of  our  product  candidates  which  may  impact  the  timing  of  the  development  of  our  pipeline  of  potential  product
candidates. Even if the adverse events are manageable, the profile of the drug may be such that it limits or diminishes the possible number
of patients who could receive our therapy.

Our  product  candidates  may  cause  undesirable  side  effects  or  have  other  properties  that  could  delay  or  prevent  their
regulatory  approval,  limit  the  commercial  profile  of  an  approved  label,  or  result  in  significant  negative  consequences  following
marketing approval, if any.

Undesirable side effects caused by our product candidates could cause us or regulatory authorities to interrupt, delay or halt clinical
trials  and  could  result  in  a  more  restrictive  label  or  the  delay  or  denial  of  regulatory  approval  by  the  FDA,  EMA  or  comparable  foreign
regulatory  authorities.  Results  of  our  clinical  trials  could  reveal  a  high  and  unacceptable  severity  and  prevalence  of  side  effects  or
unexpected characteristics. For example, some of our product candidates may consist of live biological material that may remain viable in
humans,  which  carries  a  risk  of  causing  infections  in  patients.  Some  infections  may  require  treatment  with  antibiotics  to  eliminate  the
bacteria. All our product candidates are screened for antibiotic sensitivity but it is possible that if antibiotic therapy does not eliminate the live
biological  material,  a  resistant  version  of  our  strain  could  remerge.  These  events,  while  unlikely,  could  cause  a  delay  in  our  clinical
development and/or could increase the regulatory standards for the entire class of our product candidates. In an instance where the infection
risk of taking our product candidates is high, this may cause the benefit risk profile of therapy to be non-competitive in the market and may
lead to discontinuation of development of the product.

In addition, it is possible that infections from our product candidates could be rare and not frequently observed in our clinical trials. In
larger  post  marketing  authorization  trials,  however,  data  could  show  that  the  infection  risk,  while  small,  does  exist.  If  unacceptable  side
effects arise in the development of our product candidates, we, the FDA, EMA, EU Competent Authorities or comparable foreign regulatory
authorities, the IRBs at the institutions in which our clinical trials are conducted, or ethics committees, or the data safety monitoring board
could suspend or terminate our clinical trials or the FDA, EMA or comparable foreign regulatory authorities could order us to cease clinical
trials or deny approval of our product candidates for any or all targeted indications. Treatment-related side effects could also affect patient
recruitment or the ability of enrolled patients to complete the trial or result in potential product liability claims. In addition, these side effects
may  not  be  appropriately  recognized  or  managed  by  the  treating  medical  staff.  We  expect  to  have  to  train  medical  personnel  using  our
product candidates to understand the side effect profiles for our clinical trials and upon any commercialization of any of our

33

Table of Contents

product candidates. Inadequate training in recognizing or managing the potential side effects of our product candidates could result in patient
injury or death. Any of these occurrences may harm our business, financial condition and prospects significantly.

If any of our product candidates receives marketing approval, and we or others later identify undesirable side effects caused by such

products, a number of potentially significant negative consequences could result, including:

•

regulatory authorities may withdraw their approval of the product;

• we may be required to recall a product or change the way such product is administered to patients;

•

additional restrictions may be imposed on the marketing of the particular product or the manufacturing processes for the product or
any component thereof;

• we may be required to conduct post-marketing studies or clinical trials;

•

regulatory authorities may require the addition of labeling statements, such as a ‘‘black box’’ warning or a contraindication;

• we may be required to implement a risk evaluation and mitigation strategy or create a medication guide outlining the risks of such

side effects for distribution to patients;

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

•

•

the product may become less competitive; and

our reputation may suffer.

Any of the foregoing events could prevent us from achieving or maintaining market acceptance of the particular product candidate, if
approved,  and  result  in  the  loss  of  significant  revenues  to  us,  which  would  materially  and  adversely  affect  our  results  of  operations  and
business.

Companies with microbiome products or differing microbial products may produce negative clinical data which will adversely
affect public perception of our product candidates, and may negatively impact regulatory approval of, or demand for, our potential
products.

Our  product  candidates  are  pharmaceutical  compositions  of  commensal  microbes.  While  we  believe  our  approach  is  distinct  from
microbiome  therapies,  negative  data  from  clinical  trials  using  microbiome-based  therapies  (e.g.,  fecal  transplant)  and  other  microbial
therapies could negatively impact the perception of the therapeutic use of microbial-based products. This could negatively impact our ability
to enroll patients in clinical trials. The clinical and commercial success of our potential products will depend in part on the public and clinical
communities’ acceptance of the use of therapeutic microbes. Moreover, our success depends upon physicians prescribing, and their patients
being willing to receive, treatments that involve the use of product candidates we may develop in lieu of, or in addition to, existing treatments
with which they are already familiar and for which greater clinical data may be available.

Adverse events in our preclinical studies or clinical trials or those of our competitors or of academic researchers utilizing therapeutic
microbes,  even  if  not  ultimately  attributable  to  our  product  candidates,  and  the  resulting  publicity  could  result  in  increased  governmental
regulation,  unfavorable  public  perception,  potential  regulatory  delays  in  the  testing  or  approval  of  our  potential  product  candidates,  stricter
labeling requirements for our product candidates that are approved, if any, and a decrease in demand for any such products.

Catastrophic loss of our master cell banks could significantly impair our ability to manufacture our product candidates.

Our product candidates require that we manufacture from master cell banks ("MCBs") of our microbial strains. There is a possibility
of  a  catastrophic  failure  or  destruction  of  our  MCBs.  This  could  make  it  impossible  for  us  to  continue  to  manufacture  a  specific  product.
Recreating and recertifying our MCBs is possible but not certain

34

Table of Contents

and  could  put  at  risk  the  supply  of  our  product  candidates  for  preclinical  studies  or  clinical  trials  or  any  products,  if  approved,  to  our
customers.

Clinical  drug  development  involves  a  lengthy  and  expensive  process,  with  an  uncertain  outcome.  We  may  incur  additional
costs  or  experience  delays  in  completing,  or  ultimately  be  unable  to  complete,  the  development  and  commercialization  of  our
product candidates.

All  of  our  product  candidates  are  currently  in  clinical  or  preclinical  development.  It  is  impossible  to  predict  when  or  if  any  of  our
product  candidates  will  prove  effective  and  safe  in  humans  or  will  receive  regulatory  approval,  and  the  risk  of  failure  through  the  product
development process is high. Before obtaining marketing approval from regulatory authorities for the sale of any product candidate, we must
complete preclinical development and then conduct extensive clinical trials to demonstrate the safety and efficacy of our product candidates
in humans. Clinical testing is expensive, difficult to design and implement, can take many years to complete and is uncertain as to outcome.
A failed clinical trial can occur at any stage of testing. The outcome of preclinical 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. For example, in our clinical trials,
investigational drug products are being delivered in a capsule for targeted release in the small intestine. This formulation has not previously
been clinically tested, nor are we able to dose mice with a capsule for targeted release in the small intestine. Our ongoing clinical trials will be
the first time this formulation is tested, and we cannot assure you that the results of this formulation will be consistent with the observations
from our preclinical studies. A number of companies in the pharmaceutical and biotechnology industries have suffered significant setbacks in
advanced clinical trials due to adverse safety profiles or lack of efficacy, notwithstanding promising results in earlier trials, and we cannot be
certain that we will not face similar setbacks.

The results from early clinical trials of product candidates may not predict the results that will be obtained in subsequent subjects or
in subsequent human clinical trials of that product candidate. There can be no assurance that this trial will ultimately be successful or support
further clinical advancement of this product candidate.

In  addition,  we  cannot  be  certain  as  to  the  type  and  number  of  clinical  trials  the  FDA  will  require  us  to  conduct  before  we  may
successfully  gain  approval,  referred  to  as  licensure  with  respect  to  biological  products  in  the  United  States,  to  market  any  of  our  product
candidates.  Requirements  for  us  to  conduct  more  clinical  trials  than  we  anticipate  for  a  given  product  candidate  could  cause  us  to  incur
significant development costs, delay or prevent the commercialization of our products or otherwise adversely affect our business.

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

receive marketing approval or commercialize our product candidates, including:

•

regulators, IRBs or ethics committees may not authorize us or our investigators to commence a clinical trial or conduct a clinical trial
at a prospective trial site;

• we may experience delays in reaching, or fail to reach, agreement on acceptable clinical trial contracts or clinical trial protocols with

prospective trial sites;

•

•

•

clinical trials of our product candidates may demonstrate undesirable side effects or produce negative or inconclusive results, and we
may decide, or regulators may require us, to conduct additional clinical trials or abandon product development programs;

the  number  of  patients  required  for  clinical  trials  of  our  product  candidates  may  be  larger  than  we  anticipate,  enrollment  in  these
clinical trials may be slower than we anticipate or participants may drop out of these clinical trials at a higher rate than we anticipate;

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

• we may have to, or regulators, IRB or ethics committees may require that we or our investigators, suspend or terminate clinical trials
of our product candidates for various reasons, including noncompliance with regulatory requirements or a finding that the participants
are being exposed to unacceptable health risks;

•

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

35

Table of Contents

•

•

•

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

regulators may revise the requirements for approving our product candidates, or such requirements may not be as we anticipate; and

regarding trials managed by any future collaborators, our collaborators may face any of the above issues, and may conduct clinical
trials in ways they view as advantageous to them but potentially suboptimal for us.

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

•

•

•

•

•

•

•

•

be delayed in obtaining marketing approval for our product candidates;

lose the support of any future collaborators, requiring us to bear more of the burden of developing certain microbial strains;

not obtain marketing approval at all;

obtain marketing approval in some countries and not in others;

obtain approval for indications or patient populations that are not as broad as we intend or desire;

obtain approval with labeling that includes significant use or distribution restrictions or safety warnings;

be subject to additional post-marketing testing requirements; or

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

In addition, disruptions caused by the COVID-19 pandemic may increase the likelihood that we encounter such difficulties or delays

in initiating, enrolling, conducting or completing our planned and ongoing clinical trials.

Further, conducting clinical trials in foreign countries, as we may do for our product candidates, presents additional risks that may
delay completion of our clinical trials. These risks include the failure of enrolled patients in foreign countries to adhere to clinical protocol as a
result of differences in healthcare services or cultural customs, managing additional administrative burdens associated with foreign regulatory
schemes, as well as political and economic risks relevant to such foreign countries.

Our product development costs will increase if we experience delays in clinical testing or in obtaining marketing approvals. We do not
know  whether  any  of  our  preclinical  studies  or  clinical  trials  will  begin  as  planned,  will  need  to  be  restructured  or  will  be  completed  on
schedule, or at all. Significant preclinical or clinical trial delays also could shorten any periods during which we may have the exclusive right
to commercialize our product candidates or allow our competitors to bring products to market before we do, potentially impairing our ability to
successfully commercialize our product candidates and harming our business and results of operations.

If  we  experience  delays  or  difficulties  in  the  enrollment  of  patients  in  clinical  trials,  our  receipt  of  necessary  regulatory

approvals could be delayed or prevented.

We may not be able to initiate or continue clinical trials for our product candidates if we are unable to locate and enroll a sufficient
number  of  eligible  patients  to  participate  in  these  trials  as  required  by  the  FDA  or  similar  regulatory  authorities  outside  the  United  States,
such  as  the  EMA.  We  are  developing  our  product  candidates,  EDP1815  and  EDP1867,  to  treat  inflammatory  diseases,  beginning  with
psoriasis and atopic dermatitis. There are a limited number of patients from which to draw for clinical trials.

Patient enrollment is also affected by other factors including:

36

Table of Contents

•

•

•

•

•

•

•

•

•

•

the severity of the disease under investigation;

the patient eligibility criteria for the trial in question;

the perceived risks and benefits of the product candidate under study;

the availability of other treatments for the disease under investigation;

the existence of competing clinical trials;

the efforts to facilitate timely enrollment in clinical trials;

our payments for conducting clinical trials;

the patient referral practices of physicians;

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

the proximity and availability of clinical trial sites for prospective patients.

Our inability to enroll a sufficient number of patients or volunteers for our clinical trials would result in significant delays and could
require us to abandon one or more clinical trials altogether. Enrollment delays in our clinical trials may result in increased development costs
for our product candidates, which would cause the value of our company to decline and limit our ability to obtain additional financing.

The  COVID-19  pandemic  has  adversely  impacted  and  may  continue  to  adversely  impact  our  business,  including  our

preclinical studies and clinical trials, and finances.

In  2020,  a  strain  of  novel  coronavirus  disease,  COVID-19,  was  declared  a  pandemic  and  spread  across  the  world,  including
throughout the United States, Europe and Asia. The pandemic and government measures taken in response have had and continue to have
a significant impact, both direct and indirect, on businesses and commerce, as worker shortages have occurred, supply chains have been
disrupted,  facilities  and  production  have  been  suspended,  and  demand  for  certain  goods  and  services,  such  as  medical  services  and
supplies, has spiked, while demand for other goods and services, such as travel, has fallen. In response to the spread of COVID-19, we have
adopted  and  continue  to  employ  several  temporary  business  practices,  including  telecommuting  and  staggered  work  shifts  in  our
laboratories, to protect our employees while continuing business operations. In addition, due to the COVID-19 pandemic, enrollment of new
patients  into,  and  the  retention  of  existing  patients  in,  our  on-going  clinical  trials  have  been  and  continue  to  be  impacted,  due  primarily  to
lower patient participation. As a result of the COVID-19 pandemic, we may continue to experience disruptions and face new disruptions that
could severely impact our business, preclinical studies and clinical trials, and finances including:

•

•

•

•

•

•

delays in receiving approval from local regulatory authorities to initiate our planned clinical trials;

delays or difficulties in enrolling patients in our clinical trials;

delays or difficulties in clinical site initiation, including difficulties in recruiting clinical site investigators and clinical site staff;

delays  in  clinical  sites  receiving  the  supplies  and  materials  needed  to  conduct  our  clinical  trials,  including  interruptions  in  global
shipping that may affect the transport of clinical trial materials;

changes in local regulations as part of a response to the COVID-19 pandemic which may require us to change the ways in which our
clinical trials are conducted, which may result in unexpected costs, or to discontinue such clinical trials altogether;

diversion of healthcare resources away from the conduct of clinical trials, including the diversion of hospitals serving as our clinical
trial sites and hospital staff supporting the conduct of our clinical trials;

37

Table of Contents

•

•

•

•

•

•

•

•

interruptions  of  key  clinical  trial  activities,  such  as  clinical  trial  site  data  monitoring,  due  to  limitations  on  travel  imposed  or
recommended by governments, employers and others or interruption of clinical trial subject visits and study procedures (such as skin
biopsies that are deemed non-essential activities), which may impact the integrity of subject data and clinical trials endpoints;

risk  that  participants  enrolled  in  our  clinical  trials  will  contract  COVID-19  while  the  clinical  trial  is  ongoing,  which  could  impact  the
results of the clinical trial, including by increasing the number of observed adverse events;

interruptions or delays in the operations of the FDA and EMA, which may impact review and approval timelines;

interruptions  of,  or  delays  in  receiving,  supplies  of  our  product  candidates  from  our  CMOs  due  to  staffing  shortages,  production
slowdowns or stoppages and disruptions in delivery systems;

limitations  on  employee  resources  that  would  otherwise  be  focused  on  the  conduct  of  our  preclinical  studies  and  clinical  trials,
including because of sickness of employees or their families or the desire of employees to avoid contact with large groups of people;

refusal of the FDA to accept data from clinical trials in affected geographies;

impacts  from  prolonged  remote  work  arrangements,  such  as  increased  cybersecurity  risks  and  strains  on  our  business  continuity
plans; and

delays or difficulties with equity offerings due to disruptions and uncertainties in securities markets.

The COVID-19 pandemic continues to evolve. The extent to which the outbreak impacts our business, preclinical studies and clinical
trials  will  depend  on  future  developments,  which  are  highly  uncertain  and  cannot  be  predicted  with  confidence,  such  as  the  ultimate
geographic  spread  of  the  disease,  the  duration  of  the  pandemic,  travel  restrictions  and  social  distancing  in  the  United  States  and  other
countries,  business  closures  or  business  disruptions  and  the  effectiveness  of  actions  taken  in  the  United  States  and  other  countries  to
contain and treat the disease. While the potential economic impact brought by and the duration of the COVID-19 pandemic may be difficult to
assess or predict, the widespread pandemic has resulted in, and may continue to result in, significant disruption of global financial markets,
reducing  our  ability  to  access  capital,  which  could  in  the  future  negatively  affect  our  liquidity.  In  addition,  a  recession  or  market  correction
resulting from the COVID-19 pandemic could materially affect our business.

We may conduct clinical trials for our product candidates in sites outside the United States, and the FDA may not accept data

from trials conducted in foreign locations.

We may in the future choose to conduct clinical trials outside the United States for our product candidates. Although the FDA may
accept data from clinical trials conducted outside the United States not conducted under IND, acceptance of this data is subject to certain
conditions imposed by the FDA. For example, the clinical trial must be conducted in accordance with GCP, and the FDA must also be able to
validate the data from the study through an on-site inspection if necessary. In general, the patient population for any clinical trials conducted
outside  of  the  United  States  must  be  representative  of  the  population  for  which  we  intend  to  seek  approval  for  the  product  in  the  United
States. In addition, while these clinical trials are subject to the applicable local laws, FDA acceptance of the data will be dependent upon its
determination that the trials also complied with all applicable U.S. laws and regulations. There can be no assurance the FDA will accept data
from trials conducted outside of the United States. If the FDA does not accept the data from our clinical trials of our product candidates, it
would likely result in the need for additional trials, which would be costly and time-consuming and delay or permanently halt our development
of our product candidates.

Interim, "topline" and preliminary data from our clinical trials that we announce or publish from time to time may change as
more patient data become available and are subject to audit and verification procedures that could result in material changes in the
final data.

From time to time, we may publicly disclose preliminary or topline data from our preclinical studies and clinical trials, which is based

on a preliminary analysis of then-available data, and the results and related findings

38

Table of Contents

and conclusions are subject to change following a more comprehensive review of the data related to the particular study or trial. We also
make  assumptions,  estimations,  calculations  and  conclusions  as  part  of  our  analyses  of  data,  and  we  may  not  have  received  or  had  the
opportunity to fully and carefully evaluate all data. As a result, the topline or preliminary results that we report may differ from future results of
the  same  trials,  or  different  conclusions  or  considerations  may  qualify  such  results,  once  additional  data  have  been  received  and  fully
evaluated. Topline data also remain subject to audit and verification procedures that may result in the final data being materially different from
the preliminary data we previously published. As a result, topline data should be viewed with caution until the final data are available.

From time to time, we may also disclose interim data from our preclinical studies and clinical trials. Interim data from clinical trials that
we may complete are subject to the risk that one or more of the clinical outcomes may materially change as patient enrollment continues and
more  patient  data  become  available.  Adverse  differences  between  preliminary  or  interim  data  and  final  data  could  significantly  harm  our
business prospects. Further, disclosure of interim data by us or by our competitors could result in volatility in the price of our common stock.

Further, others, including regulatory agencies, may not accept or agree with our assumptions, estimates, calculations, conclusions or
analyses or may interpret or weigh the importance of data differently, which could impact the value of the particular program, the approvability
or commercialization of the particular product candidate or product and our company in general. In addition, the information we choose to
publicly disclose regarding a particular study or clinical trial is based on what is typically extensive information, and you or others may not
agree with what we determine is material or otherwise appropriate information to include in our disclosure.

If  we  are  not  able  to  obtain,  or  if  there  are  delays  in  obtaining,  required  regulatory  approvals,  we  will  not  be  able  to
commercialize our product candidates or will not be able to do so as soon as anticipated, and our ability to generate revenue will
be materially impaired.

Our product candidates and the activities associated with their development and commercialization, including their design, testing,
manufacture,  safety,  efficacy,  recordkeeping,  labeling,  storage,  approval,  advertising,  promotion,  sale  and  distribution,  are  subject  to
comprehensive regulation by the FDA and other regulatory agencies in the United States, by the EU legislative bodies, the EMA and similar
regulatory authorities outside the United States. Failure to obtain marketing approval for a product candidate in any jurisdiction will prevent us
from commercializing the product candidate in that jurisdiction, and may affect our plans for commercialization in other jurisdictions as well.
We have not received approval to market any of our product candidates from regulatory authorities in any jurisdiction. We have only limited
experience in filing and supporting the applications necessary to gain marketing approvals and expect to rely on third parties to assist us in
this process.

Securing  marketing  approval  requires  the  submission  of  extensive  preclinical  and  clinical  data  and  supporting  information  to
regulatory authorities for each therapeutic indication to establish the product candidate’s safety and efficacy to such regulatory authorities’
satisfaction.  Securing  marketing  approval  also  requires  the  submission  of  information  about  the  product  manufacturing  process  to,  and
inspection  of  manufacturing  facilities  by,  the  regulatory  authorities.  Our  product  candidates  may  not  be  effective,  may  be  only  moderately
effective  or  may  prove  to  have  undesirable  or  unintended  side  effects,  toxicities  or  other  characteristics  that  may  preclude  our  obtaining
marketing approval or prevent or limit commercial use.

The process of obtaining marketing approvals, both in the United States and abroad, is expensive and may take many years. The
scope and amount of clinical data required to obtain marketing approvals can vary substantially from jurisdiction to jurisdiction, and it may be
difficult  to  predict  whether  a  particular  regulatory  body  will  require  additional  or  different  clinical  trials  than  those  conducted  by  a  sponsor,
especially  for  novel  product  candidates  such  as  our  product  candidates.  The  FDA,  EMA  or  other  foreign  regulatory  authorities  may  delay,
limit, or deny the approval of our product candidates for many reasons, including: our inability to demonstrate that the clinical benefits of our
product candidates outweigh any safety or other perceived risks; the regulatory authority’s disagreement with the interpretation of data from
nonclinical or clinical studies; the regulatory agency’s requirement that we conduct additional preclinical studies and clinical trials; changes in
marketing approval policies during the development period; changes in or the enactment of additional statutes or regulations, or changes in
regulatory review process for each submitted product application; or the regulatory authority’s failure to approve the manufacturing processes
or  third-party  manufacturers  with  which  we  contract.  Regulatory  authorities  have  substantial  discretion  in  the  approval  process  and  may
refuse  to  accept  a  marketing  application  as  deficient.  In  addition,  varying  interpretations  of  the  data  obtained  from  preclinical  and  clinical
testing could delay, limit or prevent marketing approval of a product candidate. Any marketing approval we ultimately obtain may be limited or
subject to

39

Table of Contents

restrictions  or  post-approval  commitments  that  render  the  approved  product  not  commercially  viable.  Of  the  large  number  of  drugs  in
development, only a small percentage successfully complete the FDA, EMA or other regulatory approval processes and are commercialized.

Furthermore,  our  product  candidates  may  not  receive  marketing  approval  even  if  they  achieve  their  specified  endpoints  in  clinical
trials.  Clinical  data  are  often  susceptible  to  varying  interpretations  and  many  companies  that  have  believed  that  their  products  performed
satisfactorily  in  clinical  trials  have  nonetheless  failed  to  obtain  FDA,  EMA  or  the  applicable  foreign  regulatory  agency  approval  for  their
products. The FDA, EMA or foreign regulatory authorities may disagree with our trial design and our interpretation of data from nonclinical
and clinical studies. Upon the review of data from any pivotal trial, the FDA, EMA or applicable foreign regulatory agency may request that
the sponsor conduct additional analyses of the data and, if it believes the data are not satisfactory, could advise the sponsor to delay filing a
marketing application.

Even  if  we  eventually  complete  clinical  testing  and  receive  approval  of  a  BLA  or  foreign  marketing  authorization  for  one  of  our
product  candidates,  the  FDA,  EMA  or  applicable  foreign  regulatory  agency  may  grant  approval  contingent  on  the  performance  of  costly
additional clinical trials which may be required after approval. The FDA, EMA or the applicable foreign regulatory agency may also approve
our products for a more limited indication and/or a narrower patient population than we originally request, and the FDA, EMA or applicable
foreign regulatory agency may not approve the labeling that we believe is necessary or desirable for the successful commercialization of our
products. Any delay in obtaining, or inability to obtain, applicable regulatory approval would delay or prevent commercialization of our product
candidates and would materially adversely impact our business and prospects.

The development of SINTAX medicines and their interactions with cells in the small intestine is an emerging field, and it is possible

that the FDA, EMA or other regulatory authorities could issue regulations or new policies in the future affecting our product candidates.

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

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

We may expend our limited resources to pursue a particular product candidate or indication and fail to capitalize on product

candidates or indications that may be more profitable or for which there is a greater likelihood of success.

Because we have limited financial and managerial resources, we intend to focus on developing product candidates for multiple initial
indications that we identify as most likely to succeed, in terms of both regulatory approval and commercialization. As a result, we may forego
or delay pursuit of opportunities with other product candidates or for other indications that may prove to have greater commercial potential.
Our  resource  allocation  decisions  may  cause  us  to  fail  to  capitalize  on  viable  commercial  products  or  profitable  market  opportunities.  Our
spending on current and future research and product development programs and product candidates for specific indications may not yield
any  commercially  viable  products.  If  we  do  not  accurately  evaluate  the  commercial  potential  or  target  market  for  a  particular  product
candidate,  we  may  relinquish  valuable  rights  to  that  product  candidate  through  collaboration,  licensing  or  other  royalty  arrangements,  in
cases  in  which  it  would  have  been  more  advantageous  for  us  to  retain  sole  development  and  commercialization  rights  to  such  product
candidate.

A fast track designation by the FDA may not actually lead to a faster development or regulatory review or approval process.

We may seek fast track designation for some of our product candidates. If a drug or biologic is intended for the treatment of a serious
or life-threatening condition and nonclinical or clinical data demonstrate the potential to address unmet medical needs for this condition, the
drug  or  biologic  sponsor  may  apply  for  FDA  fast  track  designation.  Fast  track  designation  provides  increased  opportunities  for  sponsor
meetings with the FDA during preclinical and clinical development, in addition to the potential for rolling review once a marketing application
is  filed.  The  FDA  has  broad  discretion  whether  or  not  to  grant  this  designation,  and  even  if  we  believe  a  particular  product  candidate  is
eligible for this designation, we cannot assure you that the FDA would decide to grant it. Even if we do receive fast track designation, we may
not experience a faster development process, review or approval compared to conventional FDA procedures. Fast track designation does not
assure ultimate approval by the FDA. The FDA may withdraw fast track designation if it believes that the designation is no longer supported
by data from our product development program.

40

Table of Contents

A breakthrough therapy designation by the FDA for our product candidates may not lead to a faster development or regulatory

review or approval process, and it does not increase the likelihood that our product candidates will receive marketing approval.

We may seek a breakthrough therapy designation for our product candidates. A breakthrough therapy is defined as a drug or biologic
that is intended to treat a serious or life-threatening disease or condition, and preliminary clinical evidence indicates that the drug or biologic
may demonstrate substantial improvement over existing therapies on one or more clinically significant endpoints. For drugs that have been
designated  as  breakthrough  therapies,  interaction  and  communication  between  the  FDA  and  the  sponsor  can  help  to  identify  the  most
efficient path for clinical development. Drugs designated as breakthrough therapies by the FDA may also be eligible for accelerated approval.

Designation  as  a  breakthrough  therapy  is  within  the  discretion  of  the  FDA.  Accordingly,  even  if  we  believe  one  of  our  product
candidates  meets  the  criteria  for  designation  as  a  breakthrough  therapy,  the  FDA  may  disagree  and  instead  determine  not  to  make  such
designation. In any event, the receipt of a breakthrough therapy designation for a product candidate may not result in a faster development
process, review or approval compared to conventional FDA procedures and does not assure ultimate approval by the FDA. In addition, even
if one or more of our product candidates qualify as breakthrough therapies, the FDA may later decide that the products no longer meet the
conditions for qualification and rescind the designation.

Disruptions  at  the  FDA  and  other  government  agencies  caused  by  funding  shortages  or  global  health  concerns  could
hinder  their  ability  to  hire,  retain  or  deploy  key  leadership  and  other  personnel,  or  otherwise  prevent  new  or  modified  products
from being developed, approved or commercialized in a timely manner or at all, which could negatively impact our business.

The ability of the FDA to review and or approve new products can be affected by a variety of factors, including government budget
and funding levels, statutory, regulatory, and policy changes, the FDA’s ability to hire and retain key personnel and accept the payment of
user fees, and other events that may otherwise affect the FDA’s ability to perform routine functions. Average review times at the agency have
fluctuated  in  recent  years  as  a  result.  In  addition,  government  funding  of  other  government  agencies  that  fund  research  and  development
activities is subject to the political process, which is inherently fluid and unpredictable. Disruptions at the FDA and other agencies may also
slow  the  time  necessary  for  new  drugs  and  biologics  to  be  reviewed  and/or  approved  by  necessary  government  agencies,  which  would
adversely  affect  our  business.  For  example,  over  the  last  several  years,  including  for  35  days  beginning  on  December  22,  2018,  the  U.S.
government has shut down several times and certain regulatory agencies, such as the FDA, have had to furlough critical FDA employees
and stop critical activities.

Separately,  in  response  to  the  global  pandemic  of  COVID-19,  on  March  10,  2020  the  FDA  temporarily  postponed  most  foreign
inspections of manufacturing facilities and products. Subsequently, on July 10, 2020, the FDA announced its intention to resume certain on-
site  inspections  of  domestic  manufacturing  facilities  subject  to  a  risk-based  prioritization  system.  The  FDA  intends  to  use  this  risk-based
assessment system to identify the categories of regulatory activity that can occur within a given geographic area, ranging from mission critical
inspections to resumption of all regulatory activities. Regulatory authorities outside the United States may adopt similar restrictions or other
policy measures in response to the COVID-19 pandemic. If a prolonged government shutdown occurs, or if global health concerns continue
to prevent the FDA or other regulatory authorities from conducting their regular inspections, reviews, or other regulatory activities, it could
significantly impact the ability of the FDA or other regulatory authorities to timely review and process our regulatory submissions, which could
have a material adverse effect on our business.

Risks Related to our Dependence on Third Parties and Manufacturing

We rely, and expect to continue to rely, on third parties to conduct our clinical trials, and those third parties may not perform

satisfactorily, including failing to meet deadlines for the completion of such trials.

We rely, and expect to continue to rely, on third parties, such as CROs, clinical data management organizations, medical institutions,

clinical investigators and potential pharmaceutical partners, to conduct and manage our clinical trials.

41

Table of Contents

Our reliance on these third parties for research and development activities will reduce our control over these activities but does not
relieve us of our responsibilities. For example, we remain responsible for ensuring that each of our clinical trials is conducted in accordance
with the general investigational plan and protocols for the trial. Moreover, the FDA requires us to comply with regulatory standards, commonly
referred  to  as  good  clinical  practices,  for  conducting,  recording  and  reporting  the  results  of  clinical  trials  to  assure  that  data  and  reported
results  are  credible  and  accurate  and  that  the  rights,  safety  and  welfare  of  trial  participants  are  protected.  Other  countries’  regulatory
agencies  also  have  requirements  for  clinical  trials  with  which  we  must  comply.  We  also  may  be  required  in  certain  instances  to  register
ongoing clinical trials and post the results of completed clinical trials on government-sponsored databases, such as ClinicalTrials.gov, within
specified timeframes. Failure to do so can result in fines, adverse publicity and civil and criminal sanctions.

Furthermore, these third parties may also have relationships with other entities, some of which may be our competitors. If these third
parties do not successfully carry out their contractual duties, do not meet expected deadlines, experience work stoppages, terminate their
agreements  with  us  or  need  to  be  replaced,  or  do  not  conduct  our  clinical  trials  in  accordance  with  regulatory  requirements  or  our  stated
protocols, we may need to 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  occur,  we  may  not  be  able  to
obtain, or may be delayed in obtaining, marketing approvals for our product candidates and may not be able to, or may be delayed in our
efforts to, successfully commercialize our product candidates.

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

We  rely  on  third  parties  for  the  manufacture  of  our  product  candidates  for  preclinical  and  clinical  testing  and  expect  to
continue  to  do  so  for  the  foreseeable  future.  This  reliance  on  third  parties  increases  the  risk  that  we  will  not  have  sufficient
quantities of our product candidates or that such quantities may not be available at an acceptable cost, which could delay, prevent
or impair our development or commercialization efforts.

We  rely,  and  expect  to  continue  to  rely,  on  third  parties  for  the  manufacture  of  our  product  candidates  for  preclinical  and  clinical

testing, as well as for commercial manufacture if any of our product candidates receive marketing approval.

This reliance on third parties increases the risk that we will not have sufficient quantities of our product candidates on a timely basis
or at all, or that such quantities will be available at an acceptable cost or quality, which could delay, prevent or impair our development or
commercialization efforts.

We  may  be  unable  to  establish  agreements  with  third-party  manufacturers  on  acceptable  terms  or  at  all.  Even  if  we  are  able  to

establish agreements with third-party manufacturers, reliance on third-party manufacturers entails additional risks, including:

•

•

•

failure of third-party manufacturers to comply with regulatory requirements and maintain quality assurance;

breach of manufacturing agreements by the third-party manufacturers;

failure to manufacture our product according to our specifications;

failure to manufacture our product according to our schedule or at all;

•
• misappropriation or disclosure of our proprietary information, including our trade secrets and know-how; and

•

termination or nonrenewal of agreements by third-party manufacturers at times that are costly or inconvenient for us.

Third-party manufacturers may not be able to comply with cGMP regulations or similar regulatory requirements outside the United
States.  Our  failure,  or  the  failure  of  our  third-party  manufacturers,  to  comply  with  applicable  regulations  could  result  in  sanctions  being
imposed on us, including clinical holds, fines, injunctions, civil penalties, delays, suspension or withdrawal of approvals, license revocations,
seizures or recalls of product

42

Table of Contents

candidates or products, operating restrictions and criminal prosecutions, any of which could significantly and adversely affect supplies of our
products.  Some  of  the  contract  manufacturers  we  rely  on  to  produce  our  product  candidates  have  never  produced  a  FDA-approved
therapeutic. If our contract manufacturers are unable to comply with cGMP regulation or if the FDA does not approve their facility upon a pre-
approval inspection, our product candidates may not be approved or may be delayed in obtaining approval. In addition, there are a limited
number  of  manufacturers  that  operate  under  cGMP  regulations  and  that  might  be  capable  of  manufacturing  our  products.  Therefore,  our
product candidates and any future product candidates that we may develop may compete with other products for access to manufacturing
facilities.  Any  failure  to  gain  access  to  these  limited  manufacturing  facilities  could  severely  impact  the  clinical  development,  marketing
approval and commercialization of our product candidates.

Any performance failure on the part of our existing or future manufacturers could delay clinical development or marketing approval.
We do not currently have arrangements in place for redundant sources of clinical supplies for both drug substance and drug product. If our
current  contract  manufacturers  cannot  perform  as  agreed,  we  may  be  required  to  replace  such  manufacturers  and  we  may  be  unable  to
replace  them  on  a  timely  basis  or  at  all.  Our  current  and  anticipated  future  dependence  upon  others  for  the  manufacture  of  our  product
candidates or products could delay, prevent or impair our development and commercialization efforts. Moreover, as a result of the COVID-19
pandemic, third-party manufacturers may be affected, which could disrupt their activities and, as a result, we could face difficulties and delays
in the manufacture of our product candidates, which may negatively affect our preclinical and clinical development activities.

We  have  no  experience  manufacturing  our  product  candidates  at  commercial  scale,  and  if  we  decide  to  establish  our  own
manufacturing facility, we cannot assure you that we can manufacture our product candidates in compliance with regulations at a
cost or in quantities necessary to make them commercially viable.

We may establish a manufacturing facility for our product candidates for production at a commercial scale. We have no experience in
commercial-scale manufacturing of our product candidates. We currently intend to develop our manufacturing capacity in part by expanding
our current facility or building additional facilities. This activity will require substantial additional funds and we would need to hire and train a
significant number of qualified employees to staff these facilities. We may not be able to develop commercial-scale manufacturing facilities
that are adequate to produce materials for additional later-stage clinical trials or commercial use.

The equipment and facilities employed in the manufacture of pharmaceuticals are subject to stringent qualification requirements by
regulatory agencies, including validation of facility, equipment, systems, processes and analytics. We may be subject to lengthy delays and
expense in conducting validation clinical trials, if we can meet the requirements at all.

Risks Related to Commercialization of Our Product Candidates and Other Legal Compliance Matters

Even if any of our product candidates receives marketing approval, it may fail to achieve the degree of market acceptance by

physicians, patients, hospitals, third-party payors and others in the medical community necessary for commercial success.

If  any  of  our  product  candidates  receives  marketing  approval,  it  may  nonetheless  fail  to  gain  sufficient  market  acceptance  by
physicians, patients, third-party payors and others in the medical community. For example, current psoriasis treatment involves the use of
steroids and biologics that are well established in the medical community, and physicians may continue to rely on these treatments. If our
product candidates receive approval but do not achieve an adequate level of acceptance, we may not generate significant product revenue
and we may not become profitable. The degree of market acceptance of our approved product candidates, if any, will depend on a number of
factors, including:

•

•

•

•

their efficacy, safety and other potential advantages compared to alternative treatments;

the clinical indications for which our products are approved;

our ability to offer them for sale at competitive prices;

their convenience and ease of administration compared to alternative treatments;

43

Table of Contents

•

•

•

•

•

•

•

the willingness of the target patient population to try new therapies and of physicians to prescribe these therapies;

the strength of marketing and distribution support;

the availability of third-party coverage and adequate reimbursement for our product candidates;

the prevalence and severity of their side effects and their overall safety profiles;

any restrictions on the use of our products together with other medications;

interactions of our products with other medicines patients are taking; and

the inability of certain types of patients to take our product.

We currently have no sales organization. If we are unable to establish effective sales, marketing and distribution capabilities or
enter  into  agreements  with  third  parties  with  such  capabilities,  we  may  not  be  successful  in  commercializing  our  product
candidates if and when they are approved.

We  do  not  have  a  sales  or  marketing  infrastructure  and  have  no  experience  in  the  sale,  marketing  or  distribution  of  our  product
candidates. To achieve commercial success for any product for which we obtain marketing approval, we will need to establish a sales and
marketing organization or make arrangements with third parties to perform sales and marketing functions and we may not be successful in
doing so.

In  the  future,  we  expect  to  build  a  focused  sales  and  marketing  infrastructure  to  market  or  promote  our  product  candidates  in  the
United States and potentially elsewhere, if and when they are approved. There are risks involved with establishing our own sales, marketing
and distribution capabilities. For example, recruiting and training a sales force is expensive and time consuming and could delay any product
launch. If the commercial launch of a product candidate for which we recruit a sales force and establish marketing capabilities is delayed or
does not occur for any reason, we would have prematurely or unnecessarily incurred these commercialization expenses. This may be costly,
and our investment would be lost if we cannot retain or reposition our sales and marketing personnel.

Factors that may inhibit our efforts to commercialize our products on our own include:

•

•

•

•
•

our inability to recruit, train and retain an adequate number of effective sales and marketing personnel;

the inability of sales personnel to obtain access to or educate physicians on the benefits of our products;

the  lack  of  complementary  products  to  be  offered  by  sales  personnel,  which  may  put  us  at  a  competitive  disadvantage  relative  to
companies with more extensive product lines;

unforeseen costs and expenses associated with creating an independent sales and marketing organization; and
the inability to obtain sufficient coverage and reimbursement from third-party payors and governmental agencies.

Outside  the  United  States,  we  may  rely  on  third  parties  to  sell,  market  and  distribute  our  product  candidates.  We  may  not  be
successful in entering into arrangements with such third parties or may be unable to do so on terms that are favorable to us. In addition, our
product revenue and our profitability, if any, may be lower if we rely on third parties for these functions than if we were to market, sell and
distribute any products that we develop ourselves. We likely will have little control over such third parties, and any of them may fail to devote
the  necessary  resources  and  attention  to  sell  and  market  our  products  effectively.  If  we  do  not  establish  sales,  marketing  and  distribution
capabilities  successfully,  either  on  our  own  or  in  collaboration  with  third  parties,  we  will  not  be  successful  in  commercializing  our  product
candidates.

We face substantial competition, which may result in others discovering, developing or commercializing competing products

before or more successfully than we do.

44

Table of Contents

The development and commercialization of new drug and biologic products is highly competitive and is characterized by rapid and
substantial technological development and product innovations. We face competition with respect to our current product candidates and will
face competition with respect to product candidates that we may seek to develop or commercialize in the future, from major pharmaceutical
companies,  specialty  pharmaceutical  companies  and  biotechnology  companies  worldwide.  We  are  aware  of  a  number  of  large
pharmaceutical  and  biotechnology  companies,  including  AbbVie  Inc.,  Agenus  Inc.,  AstraZeneca  plc,  Bristol-Myers  Squibb,  F.  Hoffmann-La
Roche A.G., Gilead Sciences, Inc., Incyte Corporation, Johnson & Johnson, Merck, Novartis International A.G., Pfizer Inc. and Regeneron
Pharmaceuticals, Inc., as well as smaller, early-stage companies, that are pursuing the development of products, including microbial-based
therapeutics in some instances, for disease indications we are targeting. Some of these competitive products and therapies are based on
scientific approaches that are the same as or similar to our approach, and others may be based on entirely different approaches. Potential
competitors also include academic institutions, government agencies and other public and private research organizations.

Many of the companies against which we are competing or against which we may compete in the future have significantly greater
financial  resources,  established  presence  in  the  market  and  expertise  in  research  and  development,  manufacturing,  preclinical  testing,
conducting  clinical  trials,  obtaining  regulatory  approvals  and  reimbursement  and  marketing  approved  products  than  we  do.  Mergers  and
acquisitions  in  the  pharmaceutical  and  biotechnology  industries  may  result  in  even  more  resources  being  concentrated  among  a  smaller
number of our competitors.

These third parties compete with us in recruiting and retaining qualified scientific, sales and marketing and management personnel,
establishing clinical trial sites and patient registration for clinical trials, as well as in acquiring technologies complementary to, or necessary
for, our programs.

Our  commercial  opportunity  could  be  reduced  or  eliminated  if  our  competitors  develop  and  commercialize  products  that  are  more
effective, have fewer or less severe side effects, are more convenient or are less expensive than any products that we may develop. Our
competitors also may obtain FDA or other regulatory approval for their products more rapidly than we may obtain approval for ours, which
could  delay  us  from  obtaining  FDA  approval  to  market  our  product  candidates  and  result  in  our  competitors  establishing  a  strong  market
position before we are able to enter the market, especially for any competitor developing a microbial-based therapeutic which will likely share
our same regulatory approval requirements. For more information, please see "Risk Factors-Our product candidates for which we intend to
seek  approval  as  biologic  products  may  face  competition  sooner  than  anticipated,  which  may  delay  us  from  marketing  our  product
candidates." In addition, our ability to compete may be affected in many cases by insurers or other third-party payors seeking to encourage
the use of generic or biosimilar products.

Even  if  we  are  able  to  commercialize  any  product  candidates,  the  products  may  become  subject  to  unfavorable  pricing

regulations or third-party coverage and reimbursement policies, any of which could harm our business.

Our  ability  to  commercialize  any  product  candidates  successfully  will  depend,  in  part,  on  the  extent  to  which  coverage  and
reimbursement for these products and related treatments will be available from government health administration authorities, private health
insurers  and  other  organizations.  Government  authorities  and  third-party  payors,  such  as  private  health  insurers  and  health  maintenance
organizations, decide which medications they will pay for and impact reimbursement levels.

Obtaining  and  maintaining  adequate  reimbursement  for  our  products  may  be  difficult.  We  cannot  be  certain  if  and  when  we  will
obtain  coverage  and  an  adequate  level  of  reimbursement  for  our  products  by  third-party  payors.  A  primary  trend  in  the  U.S.  healthcare
industry  and  elsewhere  is  cost  containment.  Government  authorities  and  third-party  payors  have  attempted  to  control  costs  by  limiting
coverage  and  the  amount  of  reimbursement  for  particular  medications.  Increasingly,  third-party  payors  are  requiring  that  drug  companies
provide them with predetermined discounts from list prices and are challenging the prices charged for drugs. In addition, reimbursement rates
from private health insurance companies vary depending on the company, the insurance plan and other factors. We may also be required to
conduct  expensive  pharmacoeconomic  studies  to  justify  coverage  and  reimbursement  or  the  level  of  reimbursement  relative  to  other
therapies.  If  coverage  and  reimbursement  are  not  available  or  reimbursement  is  available  only  to  limited  levels,  we  may  not  be  able  to
successfully commercialize any product candidate for which we obtain marketing approval, and the royalties resulting from the sales of those
products may also be adversely impacted.

45

Table of Contents

There may be significant delays in obtaining reimbursement for newly approved drugs, and coverage may be more limited than the
purposes  for  which  the  drug  is  approved  by  the  FDA  or  similar  regulatory  authorities  outside  the  United  States.  Moreover,  eligibility  for
reimbursement does not imply that a drug will be paid for in all cases or at a rate that covers our costs, including research, development,
manufacture, sale and distribution. Interim reimbursement levels for new drugs, if applicable, may also not be sufficient to cover our costs
and may not be made permanent. Reimbursement rates may vary according to the use of the drug and the clinical setting in which it is used,
may be based on reimbursement levels already set for lower cost drugs and may be incorporated into existing payments for other services.
Net prices for drugs may be reduced by mandatory discounts or rebates required by government healthcare programs or private payors and
by  any  future  relaxation  of  laws  that  presently  restrict  imports  of  drugs  from  countries  where  they  may  be  sold  at  lower  prices  than  in  the
United States. Our inability to promptly obtain coverage and adequate reimbursement rates from both government-funded and private payors
for any approved products that we develop could have a material adverse effect on our operating results, our ability to raise capital needed to
commercialize products and our overall financial condition.

The  regulations  that  govern  marketing  approvals,  pricing,  coverage  and  reimbursement  for  new  drug  products  vary  widely  from
country  to  country.  Current  and  future  legislation  may  significantly  change  the  approval  requirements  in  ways  that  could  involve  additional
costs and cause delays in obtaining approvals. Some countries require approval of the sale price of a drug before it can be reimbursed. In
many  countries,  the  pricing  review  period  begins  after  marketing  or  product  licensing  approval  is  granted.  In  some  foreign  markets,
prescription drug pricing remains subject to continuing governmental control, including possible price reductions, even after initial approval is
granted. As a result, we might obtain marketing approval for a product in a particular country, but then be subject to price regulations that
delay our commercial launch of the product, possibly for lengthy time periods, and negatively impact the revenues we are able to generate
from the sale of the product in that country. Adverse pricing limitations may hinder our ability to recoup our investment in one or more product
candidates, even if our product candidates obtain marketing approval. There can be no assurance that our product candidates, if they are
approved for sale in the United States or in other countries, will be considered medically necessary or cost-effective for a specific indication,
or that coverage or an adequate level of reimbursement will be available.

Product liability lawsuits against us could cause us to incur substantial liabilities and limit commercialization of any products

that we may develop.

We face an inherent risk of product liability exposure related to the testing of our product candidates in clinical trials and will face an
even greater risk if we commercially sell any products that we develop. If we cannot successfully defend ourselves against claims that our
product candidates or products caused injuries, we will incur substantial liabilities. Regardless of merit or eventual outcome, liability claims
may result in:

•

•

•

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

decreased demand for any product candidates or products that we may develop;

injury to our reputation and significant negative media attention;

• withdrawal of clinical trial participants;

•

•

•

•

•

significant costs to defend the related litigation;

substantial monetary awards to trial participants or patients;

loss of revenue;

reduced resources of our management to pursue our business strategy; and

the inability to commercialize any products that we may develop.

Our current product liability insurance coverage and any product liability insurance coverage that we acquire in the future may not be
adequate to cover all liabilities that we may incur. We may need to increase our insurance coverage as we expand our clinical trials or if we
commence  commercialization  of  our  product  candidates.  Insurance  coverage  is  increasingly  expensive.  We  may  not  be  able  to  maintain
insurance coverage at a reasonable cost or in an amount adequate to satisfy any liability that may arise.

46

Table of Contents

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

anticipated, which may delay us from marketing our product candidates.

Even if we are successful in achieving regulatory approval to commercialize a product candidate faster than our competitors, we may
face  competition  from  biosimilars.  The  BPCIA  created  an  abbreviated  approval  pathway  for  biological  products  that  are  biosimilar  to  or
interchangeable  with  an  FDA-licensed  reference  biological  product.  Under  the  BPCIA,  an  application  for  a  biosimilar  product  may  not  be
submitted to the FDA until four years following the date that the reference product was first licensed by the FDA. In addition, the approval of a
biosimilar  product  may  not  be  made  effective  by  the  FDA  until  12  years  from  the  date  on  which  the  reference  product  was  first  licensed.
During this 12-year period of exclusivity, another company may still market a competing version of the reference product if the FDA approves
a full BLA for the competing 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 law is complex and is still being interpreted and implemented by the FDA. As
a result, its ultimate impact, implementation, and meaning are subject to uncertainty. While it is uncertain when such processes intended to
implement  BPCIA  may  be  fully  adopted  by  the  FDA,  any  such  processes  could  have  a  material  adverse  effect  on  the  future  commercial
prospects for our biological products.

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

In Europe, the European Commission has granted marketing authorizations for biosimilars pursuant to a set of general and product
class-specific  guidelines  for  biosimilar  approvals  issued  over  the  past  few  years.  In  Europe,  a  competitor  may  reference  data  supporting
approval of an innovative biological product, but will not be able to get on the market until 10 years after the time of approval of the innovative
product.  This  10-year  marketing  exclusivity  period  will  be  extended  to  11  years  if,  during  the  first  eight  of  those  10  years,  the  marketing
authorization  holder  obtains  an  approval  for  one  or  more  new  therapeutic  indications  that  bring  significant  clinical  benefits  compared  with
existing  therapies.  In  addition,  companies  may  be  developing  biosimilars  in  other  countries  that  could  compete  with  our  products.  If
competitors are able to obtain marketing approval for biosimilars referencing our products, our products may become subject to competition
from such biosimilars, with the attendant competitive pressure and consequences.

Failure to obtain marketing approval in international jurisdictions would prevent our product candidates from being marketed

abroad.

In order to market and sell our product candidates in the European Union and many other jurisdictions, we or our collaborators must
obtain separate marketing approvals and comply with numerous and varying regulatory requirements. The approval procedure varies among
countries  and  can  involve  additional  testing.  The  time  required  to  obtain  approval  in  foreign  countries  may  differ  substantially  from  that
required  to  obtain  FDA,  EMA  or  other  applicable  regulatory  approval.  Clinical  trials  conducted  in  one  country  may  not  be  accepted  by
regulatory  authorities  in  other  countries.  The  regulatory  approval  process  outside  the  United  States  generally  includes  all  of  the  risks
associated with obtaining FDA, EMA or other applicable regulatory approval. In addition, in many countries outside the United States, it is
required that the product be approved for reimbursement before the product can be approved for sale in that country. We or our collaborators
may not obtain approvals for our product candidates from regulatory authorities outside the United States on a timely basis, if at all. Approval
by the FDA does not ensure approval by regulatory authorities in other countries or jurisdictions, and approval by one regulatory authority
outside the United States does not ensure approval by regulatory authorities in other countries or jurisdictions or by the FDA. However, a
failure or delay in obtaining regulatory approval in one country may have a negative effect on the regulatory process in others. We may not
be able to file for marketing approvals and may not receive necessary approvals to commercialize our products in any market.

47

Table of Contents

Any product candidate for which we obtain marketing approval could be subject to post-marketing restrictions or withdrawal
from  the  market,  and  we  may  be  subject  to  penalties  if  we  fail  to  comply  with  regulatory  requirements  or  if  we  experience
unanticipated problems with our products, when and if any of them are approved.

Any product candidate for which we obtain marketing approval, along with the manufacturing processes, post-approval clinical data,
labeling, advertising and promotional activities for such product, will be subject to the continual requirements of and review by the FDA and
other regulatory authorities. These requirements include submissions of safety and other post-marketing information and reports, registration
and listing requirements, cGMP requirements relating to manufacturing, quality control, quality assurance and corresponding maintenance of
records  and  documents,  requirements  regarding  the  distribution  of  samples  to  physicians  and  recordkeeping.  We  and  our  contract
manufacturers will also be subject to continual review and periodic inspections to assess compliance with cGMP. Accordingly, we and others
with  whom  we  work  must  continue  to  expend  time,  money  and  effort  in  all  areas  of  regulatory  compliance,  including  manufacturing,
production and quality control.

Even if marketing approval of a product candidate is granted, the approval may be subject to limitations on the indicated uses for
which  the  product  may  be  marketed  or  to  specific  conditions  of  approval,  including  a  requirement  to  implement  a  risk  evaluation  and
mitigation strategy, which could include requirements for a medication guide, communication plan, or restricted distribution system. If any of
our product candidates receives marketing approval, the accompanying label may limit the approved use of our drug, which could limit sales
of the product.

The FDA may also impose requirements for costly post-marketing studies or clinical trials and surveillance to monitor the safety or
efficacy of our approved products. The FDA closely regulates the post-approval marketing and promotion of drugs and biologics to ensure
they  are  marketed  only  for  the  approved  indications  and  in  accordance  with  the  provisions  of  the  approved  labeling.  The  FDA  imposes
stringent  restrictions  on  manufacturers’  communications  regarding  off-label  use,  and  if  we  market  our  products  outside  of  their  approved
indications, we may be subject to enforcement action for off-label marketing. Violations of the FDA’s restrictions relating to the promotion of
prescription drugs may also lead to investigations alleging violations of federal and state health care fraud and abuse laws, as well as state
consumer protection laws.

In addition, if a regulatory agency or we later discover previously unknown problems with our products, such as adverse events of
unanticipated  severity  or  frequency,  problems  with  manufacturers  or  manufacturing  processes,  or  failure  to  comply  with  regulatory
requirements,  the  regulatory  agency  may  impose  restrictions  on  the  products  or  us,  including  requiring  withdrawal  of  the  product  from  the
market. Any failure to comply with applicable regulatory requirements may yield various results, including:

•

•

•

•

•

litigation involving patients taking our products;

restrictions on such products, manufacturers or manufacturing processes;

restrictions on the labeling or marketing of a product;

restrictions on product distribution or use;

requirements to conduct post-marketing studies or clinical trials;

• warning letters;

• withdrawal of products from the market;

•

•

•

•

suspension or termination of ongoing clinical trials;

refusal to approve pending applications or supplements to approved applications that we submit;

recall of products;

fines, restitution or disgorgement of profits or revenues;

48

Table of Contents

•

•

•

•

•

•

•

suspension or withdrawal of marketing approvals;

damage to relationships with potential collaborators;

unfavorable press coverage and damage to our reputation;

refusal to permit the import or export of our products;

product seizure or detention;

injunctions; or

imposition of civil or criminal penalties.

Noncompliance  with  similar  European  Union  requirements  regarding  safety  monitoring  or  pharmacovigilance  can  also  result  in
significant  financial  penalties.  Similarly,  failure  to  comply  with  U.S.  and  foreign  regulatory  requirements  regarding  the  development  of
products for pediatric populations and the protection of personal health information can also lead to significant penalties and sanctions.

Any government investigation of alleged violations of law could require us to expend significant time and resources in response and
could  generate  negative  publicity.  In  addition,  the  FDA’s  regulations,  policies  or  guidance  may  change  and  new  or  additional  statutes  or
government  regulations  may  be  enacted  that  could  prevent  or  delay  regulatory  approval  of  our  product  candidates  or  further  restrict  or
regulate post-approval activities. Any failure to comply with ongoing regulatory requirements may significantly and adversely affect our ability
to commercialize and generate revenues. If regulatory sanctions are applied or if regulatory approval is withheld or withdrawn, the value of
our company and our operating results will be adversely affected.

Our  relationships  with  customers,  physicians  and  third-party  payors  will  be  subject  to  applicable  anti-kickback,  fraud  and
abuse  and  other  healthcare  laws  and  regulations,  which  could  expose  us  to  criminal  sanctions,  civil  penalties,  exclusion  from
governmental healthcare programs, contractual damages, reputational harm and diminished profits and future earnings.

Healthcare  providers,  physicians  and  third-party  payors  will  play  a  primary  role  in  the  recommendation  and  prescription  of  any
product candidates for which we obtain marketing approval. Our future arrangements with third-party payors, physicians and customers may
expose  us  to  broadly  applicable  fraud  and  abuse  and  other  healthcare  laws  and  regulations  that  may  restrict  the  business  or  financial
arrangements  and  relationships  through  which  we  market,  sell  and  distribute  any  products  for  which  we  obtain  marketing  approval.
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, or in return for, either the referral of an individual
for, or the purchase, order or recommendation of, any good or service, for which payment may be made under a federal healthcare
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 the statute to have committed a violation;

the false claims and civil monetary penalties laws, including the federal False Claims Act, which, among other things, impose criminal
and civil penalties, including through civil whistleblower or qui tam actions, against individuals or entities for knowingly presenting, or
causing  to  be  presented,  to  the  federal  government,  claims  for  payment  that  are  false  or  fraudulent,  knowingly  making,  using  or
causing to be made or used, a false record or statement material to a false or fraudulent claim or from knowingly or making a false
statement  to  avoid,  decrease  or  conceal  an  obligation  to  pay  money  to  the  federal  government.  In  addition,  the  government  may
assert  that  a  claim  including  items  or  services  resulting  from  a  violation  of  the  federal  Anti-Kickback  Statute  constitutes  a  false  or
fraudulent claim for purposes of the federal False Claims Act;

the federal Health Insurance Portability and Accountability Act of 1996 ("HIPAA") imposes criminal and civil liability for executing a
scheme to defraud any healthcare benefit program or making false statements

49

Table of Contents

relating to healthcare matters; similar to the federal Anti-Kickback Statute, a person or entity does not need to have actual knowledge
of these statutes or specific intent to violate them to have committed a violation;

• HIPAA,  as  amended  by  the  Health  Information  Technology  for  Economic  and  Clinical  Health  Act  and  its  implementing  regulations,
also imposes obligations, including mandatory contractual terms, with respect to safeguarding the privacy, security and transmission
of individually identifiable health information;

•

•

•

the  federal  Physician  Payment  Sunshine  Act  requires  applicable  manufacturers  of  covered  drugs  to  report  payments  and  other
transfers of value to physicians, certain other healthcare professionals beginning in 2022, and teaching hospitals, and ownership and
investment  interests  held  by  physicians  and  their  immediate  family  members;  manufacturers  are  required  to  submit  reports  to  the
government by the 90th day of each calendar year;

analogous  state  and  foreign  laws  and  regulations,  such  as  state  anti-kickback  and  false  claims  laws,  may  apply  to  our  business
practices, including but not limited to, research, distribution, sales or marketing arrangements and claims involving healthcare items
or  services  reimbursed  by  non-  governmental  third-party  payors,  including  private  insurers;  state  laws  that  require  pharmaceutical
companies  to  comply  with  the  pharmaceutical  industry’s  voluntary  compliance  guidelines  and  the  relevant  compliance  guidance
promulgated  by  the  federal  government  and  may  require  drug  manufacturers  to  report  information  related  to  payments  and  other
transfers of value to physicians and other healthcare providers, pricing information or marketing expenditures; and

state and foreign laws that govern the privacy and security of health information in some circumstances, many of which differ from
each other in significant ways and often are not preempted by HIPAA, thus complicating compliance efforts.

The risk of our being found in violation of these laws is increased by the fact that many of them have not been fully interpreted by the
regulatory authorities or the courts, and their provisions are open to a variety of interpretations. Any action against us for violation of these
laws, even if we successfully defend against it, could cause us to incur significant legal expenses and divert our management’s attention from
the  operation  of  our  business.  The  shifting  compliance  environment  and  the  need  to  build  and  maintain  a  robust  system  to  comply  with
multiple  jurisdictions  with  different  compliance  and  reporting  requirements  increases  the  possibility  that  a  healthcare  company  may  violate
one or more of the requirements.

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  laws  and  regulations  that  may  apply  to  us,  we  may  be  subject  to
significant  civil,  criminal  and  administrative  penalties,  damages,  fines,  imprisonment,  exclusion  from  government  funded  healthcare
programs, such as Medicare and Medicaid, and the curtailment or restructuring of our operations.

Recently  enacted  and  future  legislation  may  increase  the  difficulty  and  cost  for  us  to  obtain  marketing  approval  for  and

commercialize our product candidates and affect the prices we may obtain.

In the United States and some foreign jurisdictions, there have been a number of legislative and regulatory changes and proposed
changes regarding the healthcare system that could prevent or delay marketing approval of our product candidates, restrict or regulate post-
approval activities and affect our ability to profitably sell any product candidates for which we obtain marketing approval.

In  the  United  States,  the  ACA  was  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  the  healthcare  and  health  insurance
industries, impose new taxes and fees on the health industry and impose additional health policy reforms.

Among the provisions of the ACA that are of importance to our potential product candidates are the following:

50

Table of Contents

•

•

•

•

•

•

•

•

•

establishment  of  a  new  pathway  for  approval  of  lower  cost  biosimilars  to  compete  with  biologic  products,  such  as  those  we  are
developing;

an annual, nondeductible fee payable by any entity that manufactures or imports specified branded prescription drugs and biologic
agents;

an increase in the statutory minimum rebates a manufacturer must pay under the Medicaid Drug Rebate Program;

a new Medicare Part D coverage gap discount program, in which manufacturers must agree to offer 70% point-of-sale discounts off
negotiated prices;

extension of manufacturers’ Medicaid rebate liability;

expansion of eligibility criteria for Medicaid programs;

expansion of the entities eligible for discounts under the Public Health Service pharmaceutical pricing program;

a new requirement to annually report drug samples that manufacturers and distributors provide to physicians; and

a new Patient-Centered Outcomes Research Institute to oversee, identify priorities in and conduct comparative clinical effectiveness
research, along with funding for such research.

Since its enactment, there have been judicial, executive and Congressional challenges to certain aspects of the ACA. For example,
the Tax Cuts and Jobs Acts (the "TCJA") was enacted, which, among other things, removed penalties for not complying with the individual
mandate  to  carry  health  insurance.  On  December  14,  2018,  a  U.S.  District  Court  Judge  in  the  Northern  District  of  Texas,  ruled  that  the
individual  mandate  is  a  critical  and  inseverable  feature  of  the  ACA,  and  therefore,  because  it  was  repealed  as  part  of  the  TCJA,  the
remaining provisions of the ACA are invalid as well. On December 18, 2019, the U.S. Court of Appeals for the Fifth Circuit upheld the District
Court's decision that the individual mandate was unconstitutional but remanded the case back to the District Court to determine whether the
remaining provisions of the ACA are invalid as well. The U.S. Supreme Court is currently reviewing the case, although it is unclear how the
Supreme Court will rule. It is also unclear how other efforts, if any, to challenge, repeal or replace the ACA will affect the law or our business

In  addition,  other  legislative  changes  have  been  proposed  and  adopted  since  the  ACA  was  enacted.  In  August  2011,  the  Budget
Control Act of 2011, among other things, included aggregate reductions of Medicare payments to providers of 2% per fiscal year, which went
into  effect  on  April  1,  2013  and,  due  to  subsequent  legislative  amendments,  will  remain  in  effect  through  2030,  with  the  exception  of  a
temporary  suspension  from  May  1,  2020  through  March  31,  2021,  unless  additional  Congressional  action  is  taken.  On  January  2,  2013,
President  Obama  signed  into  law  the  American  Taxpayer  Relief  Act  of  2012,  which,  among  other  things,  reduced  Medicare  payments  to
several  providers,  including  hospitals,  and  an  increase  in  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  and
otherwise affect the prices we may obtain.

We expect that other healthcare reform measures that may be adopted in the future, may result in additional reductions in Medicare
and  other  healthcare  funding,  more  rigorous  coverage  criteria,  new  payment  methodologies  and  in  additional  downward  pressure  on  the
price that we receive for any approved product. Any reduction in reimbursement from Medicare or other government programs may result in
a  similar  reduction  in  payments  from  private  payors.  The  implementation  of  cost  containment  measures  or  other  healthcare  reforms  may
prevent us from being able to generate revenue, attain profitability, or commercialize our product candidates, if approved.

Moreover,  there  has  recently  been  heightened  governmental  scrutiny  over  the  manner  in  which  manufacturers  set  prices  for  their
marketed  products.  Individual  states  in  the  United  States  have  become  increasingly  aggressive  in  implementing  regulations  designed  to
contain pharmaceutical and biological product pricing, including price or patient reimbursement constraints, discounts, restrictions on certain
product access and marketing cost disclosure and transparency measures. Legally mandated price controls on payment amounts by third-
party payors or other restrictions could harm our business, results of operations, financial condition and

51

Table of Contents

prospects. In addition, regional healthcare authorities and individual hospitals are increasingly using bidding procedures to determine what
pharmaceutical products and which suppliers will be included in their prescription drug and other healthcare programs. This could reduce the
ultimate demand for our product candidates, if approved, or put pressure on our product pricing, which could negatively affect our business,
results of operations, financial condition and prospects.

Legislative  and  regulatory  proposals  have  been  made  to  expand  post-approval  requirements  and  restrict  sales  and  promotional
activities  for  pharmaceutical  products.  We  cannot  be  sure  whether  additional  legislative  changes  will  be  enacted,  or  whether  the  FDA
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.  In  addition,  increased  scrutiny  by  Congress  of  the  FDA’s  approval  process  may  significantly  delay  or  prevent
marketing approval, as well as subject us to more stringent product labeling and post-marketing testing and other requirements.

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

In  some  countries,  particularly  the  countries  of  the  European  Union,  the  pricing  of  prescription  drugs  is  subject  to  governmental
control.  In  these  countries,  pricing  negotiations  with  governmental  authorities  can  take  considerable  time  after  the  receipt  of  marketing
approval for a product. In addition, there can be considerable pressure by governments and other stakeholders on prices and reimbursement
levels,  including  as  part  of  cost  containment  measures.  Political,  economic  and  regulatory  developments  may  further  complicate  pricing
negotiations,  and  pricing  negotiations  may  continue  after  coverage  and  reimbursement  have  been  obtained.  Reference  pricing  used  by
various European Union member states and parallel distribution or arbitrage between low-priced and high-priced member states, can further
reduce prices. To obtain reimbursement or pricing approval in some countries, we may be required to conduct a clinical trial that compares
the cost-effectiveness of our product candidate to other available therapies. If coverage and reimbursement of our products are unavailable
or limited in scope or amount, or if pricing is set at unsatisfactory levels, our business could be harmed, possibly materially.

If we fail to comply with environmental, health and safety laws and regulations, we could become subject to fines or penalties

or incur costs that could harm our business.

We are subject to numerous environmental, health and safety laws and regulations, including those governing laboratory procedures
and the handling, use, storage, treatment and disposal of hazardous materials and wastes. Our operations involve the use of hazardous and
flammable  materials,  including  chemicals  and  biological  materials  such  as  human  stool.  Our  operations  also  produce  hazardous  waste
products.  We  generally  contract  with  third  parties  for  the  disposal  of  these  materials  and  wastes.  We  cannot  eliminate  the  risk  of
contamination or injury from these materials. In the event of contamination or injury resulting from our use of hazardous materials, we could
be held liable for any resulting damages, and any liability could exceed our resources. We also could incur significant costs associated with
civil or criminal fines and penalties for failure to comply with such laws and regulations.

Although  we  maintain  workers’  compensation  insurance  to  cover  us  for  costs  and  expenses,  we  may  incur  due  to  injuries  to  our
employees resulting from the use of hazardous materials, this insurance may not provide adequate coverage against potential liabilities. We
do not maintain insurance for environmental liability or toxic tort claims that may be asserted against us in connection with our storage or
disposal of biological, hazardous or radioactive materials.

In  addition,  we  may  incur  substantial  costs  in  order  to  comply  with  current  or  future  environmental,  health  and  safety  laws  and
regulations. These current or future laws and regulations may impair our research, development or production efforts. Our failure to comply
with these laws and regulations also may result in substantial fines, penalties or other sanctions.

52

Table of Contents

Risks Related to Our Intellectual Property

If we are unable to adequately protect our proprietary technology, or obtain and maintain issued patents which are sufficient
to protect our product candidates, others could compete against us more directly, which would have a material adverse impact on
our business, results of operations, financial condition and prospects.

Our success depends in large part on our ability to obtain and maintain patent and other intellectual property protection in the United
States  and  other  countries  with  respect  to  our  proprietary  technology  and  products.  We  seek  to  protect  our  proprietary  position  by  filing
patent applications in the United States and abroad related to our novel technologies and product candidates. We also rely on trade secrets
to protect aspects of our business that are not amenable to, or that we do not consider appropriate for, patent protection.

The patent prosecution process is expensive and time-consuming, and we may not be able to file and prosecute all necessary or
desirable  patent  applications  at  a  reasonable  cost,  in  a  timely  manner,  or  in  all  jurisdictions.  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. It is possible that defects of form
in the preparation or filing of our patents or patent applications may exist, or may arise in the future, such as, with respect to proper priority
claims, inventorship, claim scope or patent term adjustments. If there are material defects in the form or preparation of our patents or patent
applications,  such  patents  or  applications  may  be  invalid  and  unenforceable.  Moreover,  our  competitors  may  independently  develop
equivalent  knowledge,  methods  and  know-how.  Any  of  these  outcomes  could  impair  our  ability  to  prevent  competition  from  third  parties,
which may have an adverse impact on our business, financial condition and operating results.

Pursuant to our current and future license agreements with third parties, in some circumstances, we may not have the right to control
the  preparation,  filing  and  prosecution  of  patent  applications,  or  to  maintain  the  patents,  covering  technology  that  we  license  from  third
parties.  We  may  also  require  the  cooperation  of  our  licensors  to  enforce  any  licensed  patent  rights,  and  such  cooperation  may  not  be
provided. Therefore, these patents and applications may not be prosecuted and enforced in a manner consistent with the best interests of
our business.

Although  we  have  numerous  patent  applications  pending,  we  cannot  provide  any  assurances  that  any  of  our  pending  patent
applications will mature into issued patents and, if they do, that such patents or our current patents will include claims with a scope sufficient
to protect our product candidates or otherwise provide any competitive advantage. For example, we are pursuing claims to compositions of
certain bacterial populations. Any claims that are issued may provide coverage for such compositions and/or their use. However, such claims
would not prevent a third party from commercializing alternative compositions that do not include the bacterial populations claimed in pending
applications,  potential  applications  or  patents  that  have  issued  or  may  issue.  There  can  be  no  assurance  that  any  such  alternative
composition will not be equally effective. These and other factors may provide opportunities for our competitors to design around our patents,
should they issue.

Moreover, other parties have developed or may develop technologies that may be related or competitive to our approach, and may
have  filed  or  may  file  patent  applications  and  may  have  received  or  may  receive  patents  that  may  overlap  or  conflict  with  our  patent
applications,  either  by  claiming  similar  methods  or  by  claiming  subject  matter  that  could  dominate  our  patent  position.  In  addition,  the
standards  that  the  USPTO  and  other  jurisdictions  use  to  grant  patents  are  not  always  applied  predictably  or  uniformly  and  can  change.
Similarly,  the  ultimate  degree  of  protection  that  will  be  afforded  to  biotechnology  inventions,  including  ours,  in  the  United  States  and  other
jurisdictions, remains uncertain and is dependent upon the scope of the protection decided upon by patent offices, courts, and lawmakers.

Publications  of  discoveries  in  the  scientific  literature  often  lag  behind  the  actual  discoveries,  and  patent  applications  in  the  United
States and other jurisdictions are typically not published until 18 months after filing, or in some cases not at all. Therefore, we cannot know
with certainty whether we were the first to make the inventions claimed in any issued patents or pending patent applications, or that we were
the first to file for patent protection of such inventions, nor can we know whether those from whom we may license patents were the first to
make the inventions claimed or were the first to file. For these and other reasons, the issuance, scope, validity, enforceability and commercial
value  of  our  patent  rights  are  subject  to  a  level  of  uncertainty.  Our  pending  and  future  patent  applications  may  not  result  in  patents  being
issued  which  protect  our  technology  or  products,  in  whole  or  in  part,  or  which  effectively  prevent  others  from  commercializing  competitive
technologies and products. Changes in the patent

53

Table of Contents

laws and/or interpretation of the patent laws in the United States and other countries may diminish the value of our patents or narrow the
scope of our patent protection.

We  may  be  subject  to  a  third-party  pre-issuance  submission  of  prior  art  to  the  USPTO  or  become  involved  in  derivation,
reexamination, inter partes review, ex partes reexamination, post-grant review or interference proceedings challenging our patent rights or
the  patent  rights  of  others.  An  adverse  determination  in  any  such  submission,  proceeding  or  litigation  could  reduce  the  scope  of,  or
invalidate, our patent rights, allow third parties to commercialize our technology or products and compete directly with us, without payment to
us, or result in our inability to manufacture or commercialize products without infringing third-party patent rights. For example, in February
2021, the European Patent Office informed us of a notice of opposition by a third party for a patent issued to us. The patent at issue does not
relate to our current product candidates.

Any limitation on the protection of the subject technology could hinder our ability to develop and commercialize applicable product

candidates.

In addition, if the breadth or strength of protection provided by our patents and patent applications is threatened, it could dissuade
companies  from  collaborating  with  us  to  license,  develop  or  commercialize  current  or  future  product  candidates.  Furthermore,  an  adverse
decision in an interference proceeding can result in a third party receiving the patent right sought by us, which in turn could affect our ability
to develop, market or otherwise commercialize our product candidates. The issuance, scope, validity, enforceability and commercial value of
our patents are subject to a level of uncertainty.

The patent position of biotechnology and pharmaceutical companies generally is highly uncertain, involves complex legal and factual
questions and has in recent years been the subject of much litigation. Due to legal standards relating to patentability, validity, enforceability
and claim scope of patents covering biotechnological and pharmaceutical inventions, our ability to obtain, maintain and enforce patents is
uncertain and involves complex legal and factual questions. Even if issued, a patent’s validity, inventorship, ownership or enforceability is not
conclusive. Accordingly, rights under any existing patent or any patents we might obtain or license may not cover our product candidates, or
may not provide us with sufficient protection for our product candidates to afford a commercial advantage against competitive products or
processes, including those from branded and generic pharmaceutical companies.

The degree of future protection for our proprietary rights is uncertain, and we cannot ensure that:

•

•

any of our pending patent applications, if issued, will include claims having a scope sufficient to protect our product candidates or any
other products or product candidates;

any of our pending patent applications will issue as patents;

• we will be able to successfully commercialize our product candidates, if approved, before our relevant patents expire;

• we were the first to make the inventions covered by any existing patent and pending patent applications;

• we were the first to file patent applications for these inventions;

•

•

•

•

others will not develop similar or alternative technologies that do not infringe or design around our patents;

others will not use pre-existing technology to effectively compete against us;

any of our patents, if issued, will be found to ultimately be valid and enforceable;

third parties will not compete with us in jurisdictions where we do not pursue and obtain patent protection;

• we will be able to obtain and/or maintain necessary or useful licenses on reasonable terms or at all;

54

Table of Contents

•

any patents issued to us will provide a basis for an exclusive market for our commercially viable products, will provide us with any
competitive advantages or will not be challenged by third parties;

• we will develop additional proprietary technologies or product candidates that are separately patentable; or

•

our commercial activities or products will not infringe upon the patents or proprietary rights of others.

Any litigation to enforce or defend our patent rights, even if we were to prevail, could be costly and time-consuming and would divert
the attention of our management and key personnel from our business operations. We may not prevail in any lawsuits that we initiate, and
the damages or other remedies awarded if we were to prevail may not be commercially meaningful. Even if we are successful, domestic or
foreign litigation, or USPTO or foreign patent office proceedings, may result in substantial costs and distraction to our management. We may
not be able, alone or with our licensors or potential collaborators, to prevent misappropriation of our proprietary rights, particularly in countries
where  the  laws  may  not  protect  such  rights  as  fully  as  in  the  United  States.  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  other  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 common stock could be significantly
harmed.

If we fail to comply with our obligations in the agreements under which we may license intellectual property rights from third
parties  or  otherwise  experience  disruptions  to  our  business  relationships  with  our  licensors,  we  could  lose  rights  that  are
important to our business.

We have entered into and may be required to enter into in the future, intellectual property license agreements that are important to
our  business.  These  license  agreements  may  impose  various  diligence,  milestone  payment,  royalty  and  other  obligations  on  us.  For
example,  we  have  entered  into  exclusive  license  agreements  with  the  University  of  Chicago  and  Mayo  Clinic  pursuant  to  which  we  are
required to use efforts to engage in various development and commercialization activities with respect to licensed products and are required
to satisfy specified milestone and royalty payment obligations. If we fail to comply with any obligations under our agreements with licensors,
we may be subject to termination of the license agreement in whole or in part or increased financial obligations to our licensors, in which case
our ability to develop or commercialize products covered by the license agreement will be impaired. Further, we may need to outsource and
rely on third parties for many aspects of the clinical development, sales and marketing of our products covered under our current and future
license  agreements.  Delay  or  failure  by  these  third  parties  could  adversely  affect  the  continuation  of  our  license  agreements  with  our
licensors.

In addition, disputes may arise regarding intellectual property subject to a license agreement, including:

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

the  extent  to  which  our  technology  and  processes  infringe  intellectual  property  of  the  licensor  that  is  not  subject  to  the  licensing
agreement; and

our diligence obligations under the license agreement and what activities satisfy those obligations.

•

•

•

If  disputes  over  intellectual  property  that  we  have  licensed  prevent  or  impair  our  ability  to  maintain  our  current  licensing

arrangements on acceptable terms, we may be unable to successfully develop and commercialize the affected product candidates.

The  intellectual  property  which  we  have  licensed  from  the  University  of  Chicago  and  Mayo  Clinic  was  discovered  through
government  funded  programs  and  thus  may  be  subject  to  federal  regulations  such  as  "march-in"  rights,  certain  reporting
requirements, and a preference for U.S. industry. Compliance with such regulations may limit our exclusive rights, subject us to
expenditure of resources with respect to reporting requirements, and limit our ability to contract with non-U.S. manufacturers.

55

Table of Contents

We have licensed certain intellectual property from the University of Chicago and Mayo Clinic. These agreements indicate that the
rights licensed to us are subject to the obligations to and the rights of the U.S. government, including those set forth in the Bayh-Dole Act of
1980. As a result, the U.S. government may have certain rights to intellectual property embodied in our current or future therapeutics based
on  the  licensed  intellectual  property.  These  U.S.  government  rights  in  certain  inventions  developed  under  a  government-funded  program
include  a  non-exclusive,  non-transferable,  irrevocable  worldwide  license  to  use  inventions  for  any  governmental  purpose.  In  addition,  the
U.S. government has the right to require us to grant exclusive, partially exclusive, or nonexclusive licenses to any of these inventions to a
third party if it determines that: (i) adequate steps have not been taken to commercialize the invention; (ii) government action is necessary to
meet public health or safety needs; or (iii) government action is necessary to meet requirements for public use under federal regulations, also
referred  to  as  "march-in  rights."  While  the  U.S.  government  has  sparingly  used,  and  to  our  knowledge  never  successfully  exercised,  such
march-in  rights,  any  exercise  of  the  march-in  rights  by  the  U.S.  government  could  harm  our  competitive  position,  business,  financial
condition, results of operations and prospects. If the U.S. government exercises such march-in rights, we may receive compensation that is
deemed  reasonable  by  the  U.S.  government  in  its  sole  discretion,  which  may  be  less  than  what  we  might  be  able  to  obtain  in  the  open
market.  Intellectual  property  generated  under  a  government  funded  program  is  also  subject  to  certain  reporting  requirements,  compliance
with which may require us to expend substantial resources.

In  addition,  the  U.S.  government  requires  that  any  therapeutics  embodying  any  invention  generated  through  the  use  of  U.S.
government  funding  be  manufactured  substantially  in  the  United  States.  The  manufacturing  preference  requirement  can  be  waived  if  the
owner of the intellectual property can show that reasonable but unsuccessful efforts have been made to grant licenses on similar terms to
potential  licensees  that  would  be  likely  to  manufacture  substantially  in  the  United  States  or  that  under  the  circumstances  domestic
manufacture is not commercially feasible. This preference for U.S. manufacturers may limit our ability to contract with non-U.S. therapeutic
manufacturers for therapeutics covered by such intellectual property.

If we are unable to protect the confidentiality of our trade secrets and know-how, our business and competitive position would

be harmed.

In  addition  to  seeking  patents  for  some  of  our  technology  and  product  candidates,  we  also  rely  on  trade  secrets,  including
unpatented  know-how,  technology  and  other  proprietary  information,  to  maintain  our  competitive  position.  We  seek  to  protect  these  trade
secrets,  in  part,  by  entering  into  non-disclosure  and  confidentiality  agreements  with  parties  who  have  access  to  them,  such  as  our
employees, corporate collaborators, outside scientific collaborators, contract manufacturers, consultants, advisors and other third parties. We
also seek to enter into confidentiality and invention or patent assignment agreements with our employees, advisors and consultants. Despite
these efforts, any of these parties may breach the agreements and disclose our proprietary information, including our trade secrets, and we
may not be able to obtain adequate remedies for such breaches. Our trade secrets may also be obtained by third parties by other means,
such as breaches of our physical or computer security systems. Enforcing a claim that a party illegally disclosed or misappropriated a trade
secret is difficult, expensive and time-consuming, and the outcome is unpredictable. In addition, some courts inside and outside the United
States are less willing or unwilling to protect trade secrets. Moreover, if any of our trade secrets were to be lawfully obtained or independently
developed  by  a  competitor,  we  would  have  no  right  to  prevent  them,  or  those  to  whom  they  communicate,  from  using  that  technology  or
information  to  compete  with  us.  If  any  of  our  trade  secrets  were  to  be  disclosed  to  or  independently  developed  by  a  competitor,  our
competitive position would be harmed.

Changes  in  patent  law  in  the  United  States  and  other  jurisdictions  could  diminish  the  value  of  patents  in  general,  thereby

impairing our ability to protect our products.

As is the case with other biotechnology companies, our success is heavily dependent on intellectual property, particularly patents.
Obtaining and enforcing patents in the biotechnology industry involves both technological and legal complexity, and is therefore costly, time-
consuming  and  inherently  uncertain.  Patent  reform  legislation  in  the  United  States,  including  the  Leahy-Smith  America  Invents  Act  (the"
Leahy-Smith Act"), signed into law on September 16, 2011, could increase those uncertainties and costs. The Leahy-Smith Act included a
number of significant changes to U.S. patent law. These included provisions that affect the way patent applications are prosecuted, redefine
prior  art  and  provide  more  efficient  and  cost-effective  avenues  for  competitors  to  challenge  the  validity  of  patents.  In  addition,  the  Leahy-
Smith Act transformed the U.S. patent system into a “first to file” system. The first-to-file provisions, however, only became effective on March
16, 2013. Accordingly, it is not yet clear what, if any, impact the Leahy-Smith Act will have on the operation of our business. However, the
Leahy-Smith Act and its

56

Table of Contents

implementation could make it more difficult to obtain patent protection for our inventions and increase the uncertainties and costs surrounding
the  prosecution  of  our  patent  applications  and  the  enforcement  or  defense  of  our  issued  patents,  all  of  which  could  harm  our  business,
results of operations and financial condition.

In  addition,  recent  United  States  Supreme  Court  rulings  have  narrowed  the  scope  of  patent  protection  available  in  certain
circumstances  and  weakened  the  rights  of  patent  owners  in  certain  situations.  From  time  to  time,  the  U.S.  Supreme  Court,  other  federal
courts, the United States Congress, or the USPTO, may change the standards of patentability and any such changes could have a negative
impact on our business. Additionally, there have been recent proposals for additional changes to the patent laws of the United States and
other countries that, if adopted, could impact our ability to obtain patent protection for our proprietary technology or our ability to enforce our
proprietary technology.

The U.S. 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. For example, in Association for Molecular Pathology
v. Myriad Genetics, Inc., the Supreme Court held that claims to isolated genomic DNA are not patentable, but claims to complementary DNA,
or  cDNA,  molecules,  which  are  not  genomic  sequences,  may  be  patent  eligible  because  they  are  not  a  natural  product.  The  effect  of  the
decision on patents for other isolated natural products is uncertain. Our current product candidates include natural products, therefore, this
decision  and  its  interpretation  by  the  courts  and  the  USPTO  may  impact  prosecution,  defense  and  enforcement  of  our  patent  portfolio.
Depending on future actions by the U.S. Congress, the U.S. courts, the USPTO and the relevant law-making bodies in other countries, the
laws and regulations governing patents could change in unpredictable ways that would weaken our ability to obtain new patents or to enforce
our existing patents and patents that we might obtain in the future.

Europe’s planned Unified Patent Court may particularly present uncertainties for our ability to protect and enforce our patent rights
against  competitors  in  Europe.  While  that  new  court  is  being  implemented  to  provide  more  certainty  and  efficiency  to  patent  enforcement
throughout Europe, it will also provide our competitors with a new forum to use to centrally revoke our European patents. It will be several
years before we will understand the scope of patent rights that will be recognized and the strength of patent remedies that will be provided by
that court. We will have the right to opt our patents out of that system over the first seven years of the court, but doing so may preclude us
from realizing the benefits of the new unified court.

In  addition  to  increasing  uncertainty  with  regard  to  our  ability  to  obtain  future  patents,  this  combination  of  events  has  created
uncertainty with respect to the value of patents, once obtained. Depending on these and other decisions by Congress, the federal courts and
the USPTO, the laws and regulations governing patents could change or be interpreted in unpredictable ways that would weaken our ability
to obtain new patents or to enforce any patents that may issue to us in the future. In addition, these events may adversely affect our ability to
defend any patents that may issue in procedures in the USPTO or in courts.

Third  parties  may  initiate  legal  proceedings  alleging  that  we  are  infringing  their  intellectual  property  rights,  the  outcome  of

which would be uncertain and could have a material adverse effect on the success of our business.

Our commercial success depends upon our ability, and the ability of our collaborators, to develop, manufacture, market and sell our
product  candidates  and  use  our  proprietary  technologies  without  infringing  the  proprietary  rights  of  third  parties.  There  is  considerable
intellectual property litigation in the biotechnology and pharmaceutical industries. While no such litigation has been brought against us and
we have not been held by any court to have infringed a third party’s intellectual property rights, we cannot guarantee that our technology,
products or use of our products do not infringe third-party patents.

Numerous patents and pending applications are owned by third parties in the fields in which we are developing product candidates,
both  in  the  United  States  and  elsewhere.  It  is  also  possible  that  we  have  failed  to  identify  relevant  third-party  patents  or  applications.  For
example, applications filed before November 29, 2000 and certain applications filed after that date that will not be filed outside the United
States  remain  confidential  until  patents  issue.  Moreover,  it  is  difficult  for  industry  participants,  including  us,  to  identify  all  third-party  patent
rights  that  may  be  relevant  to  our  product  candidates  and  technologies  because  patent  searching  is  imperfect  due  to  differences  in
terminology  among  patents,  incomplete  databases  and  the  difficulty  in  assessing  the  meaning  of  patent  claims.  We  may  fail  to  identify
relevant patents or patent applications or may identify pending patent

57

Table of Contents

applications of potential interest but incorrectly predict the likelihood that such patent applications may issue with claims of relevance to our
technology.  In  addition,  we  may  be  unaware  of  one  or  more  issued  patents  that  would  be  infringed  by  the  manufacture,  sale  or  use  of  a
current or future product candidate, or we may incorrectly conclude that a third-party patent is invalid, unenforceable or not infringed by our
activities. Additionally, pending patent applications that have been published can, subject to certain limitations, be later amended in a manner
that could cover our technologies, our products or the use of our products. We are aware of several pending patent applications containing
one or more claims that could be construed to cover some of our product candidates or technology, should those claims issue in their original
form or in the form presently being pursued.

The  biotechnology  and  pharmaceutical  industries  are  characterized  by  extensive  litigation  regarding  patents  and  other  intellectual
property rights. Other parties may allege that our product candidates or the use of our technologies infringe patent claims or other intellectual
property  rights  held  by  them  or  that  we  are  employing  their  proprietary  technology  without  authorization.  We  may  become  party  to,  or
threatened with, future adversarial proceedings or litigation regarding intellectual property rights with respect to our products and technology,
including  interference  or  derivation  proceedings  before  the  USPTO  and  similar  bodies  in  other  countries.  Third  parties  may  assert
infringement claims against us based on existing intellectual property rights and intellectual property rights that may be granted in the future.
If we were to challenge the validity of an issued U.S. patent in court, such as an issued U.S. patent of potential relevance to some of our
product candidates or methods of use, we would need to overcome a statutory presumption of validity that attaches to every U.S. patent.
This means that in order to prevail, we would have to present clear and convincing evidence as to the invalidity of the patent’s claims. There
is no assurance that a court would find in our favor on questions of infringement or validity.

Patent  and  other  types  of  intellectual  property  litigation  can  involve  complex  factual  and  legal  questions,  and  their  outcome  is
uncertain.  If  we  are  found  or  believe  there  is  a  risk  we  may  be  found,  to  infringe  a  third  party’s  intellectual  property  rights,  we  could  be
required  or  may  choose  to  obtain  a  license  from  such  third  party  to  continue  developing  and  marketing  our  products  and  technology.
However, we may not be able to obtain any such license on commercially reasonable 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. 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. 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  have  a  similar  negative
impact on our business.

Even  if  we  are  successful  in  these  proceedings,  we  may  incur  substantial  costs  and  divert  management  time  and  attention  in
pursuing these proceedings, which could have a material adverse effect on us. If we are unable to avoid infringing the patent rights of others,
we  may  be  required  to  seek  a  license,  defend  an  infringement  action  or  challenge  the  validity  of  the  patents  in  court,  or  redesign  our
products.  Patent  litigation  is  costly  and  time-consuming.  We  may  not  have  sufficient  resources  to  bring  these  actions  to  a  successful
conclusion. In addition, intellectual property litigation or claims could force us to do one or more of the following:

•

•

•

•

cease developing, selling or otherwise commercializing our product candidates;

pay substantial damages for past use of the asserted intellectual property;

obtain a license from the holder of the asserted intellectual property, which license may not be available on reasonable terms, if at all;
and

in the case of trademark claims, redesign or rename some or all of our product candidates or other brands to avoid infringing the
intellectual property rights of third parties, which may not be possible and, even if possible, could be costly and time-consuming.

Any of these risks coming to fruition could have a material adverse effect on our business, results of operations, financial condition

and prospects.

58

Table of Contents

Issued patents covering our product candidates could be found invalid or unenforceable or could be interpreted narrowly if

challenged in court.

Competitors  may  infringe  our  intellectual  property,  including  our  patents  or  the  patents  of  our  licensors.  As  a  result,  we  may  be
required to file infringement claims to stop third-party infringement or unauthorized use. This can be expensive, particularly for a company of
our size, and time-consuming. If we initiated legal proceedings against a third party to enforce a patent, if and when issued, covering one of
our product candidates, the defendant could counterclaim that the patent covering our product candidate is invalid and/or unenforceable. In
patent  litigation  in  the  United  States,  defendant  counterclaims  alleging  invalidity  and/or  unenforceability  are  commonplace.  Grounds  for  a
validity  challenge  include  alleged  failures  to  meet  any  of  several  statutory  requirements,  including  lack  of  novelty,  obviousness  or  non-
enablement,  or  failure  to  claim  patent  eligible  subject  matter.  Grounds  for  unenforceability  assertions  include  allegations  that  someone
connected  with  prosecution  of  the  patent  withheld  relevant  information  from  the  USPTO,  or  made  a  misleading  statement,  during
prosecution. Third parties may also raise similar 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  equivalent  proceedings  in  foreign  jurisdictions,  such  as
opposition proceedings. Such proceedings could result in revocation or amendment of our patents in such a way that they no longer cover
our  product  candidates  or  competitive  products.  The  outcome  following  legal  assertions  of  invalidity  and  unenforceability  is  unpredictable.
With respect to validity, for example, we cannot be certain that there is no invalidating prior art, of which we and the patent examiner were
unaware during prosecution. If a defendant were to prevail on a legal assertion of invalidity and/or unenforceability, we would lose at least
part, and perhaps all, of the patent protection on our product candidates. Moreover, even if not found invalid or unenforceable, the claims of
our patents could be construed narrowly or in a manner that does not cover the allegedly infringing technology in question. Such a loss of
patent protection would have a material adverse impact on our business.

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

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

We may be subject to claims challenging the inventorship or ownership of our patents and other intellectual property.

It  is  our  policy  to  enter  into  confidentiality  and  intellectual  property  assignment  agreements  with  our  employees,  consultants,
contractors and advisors. These agreements generally provide that inventions conceived by the party in the course of rendering services to
us will be our exclusive property. However, these agreements may not be honored and may not effectively assign intellectual property rights
to us. For example, even if we have a consulting agreement in place with an academic advisor pursuant to which such academic advisor is
required to assign any inventions developed in connection with providing services to us, such academic advisor may not have the right to
assign  such  inventions  to  us,  as  it  may  conflict  with  his  or  her  obligations  to  assign  all  such  intellectual  property  to  his  or  her  employing
institution.

Litigation may be necessary to defend against these and other claims challenging inventorship or ownership. If we fail in defending
any such claims, in addition to paying monetary damages, we may lose valuable intellectual property rights, such as exclusive ownership of,
or  right  to  use,  valuable  intellectual  property.  Such  an  outcome  could  have  a  material  adverse  effect  on  our  business.  Even  if  we  are
successful  in  defending  against  such  claims,  litigation  could  result  in  substantial  costs  and  be  a  distraction  to  management  and  other
employees.

59

Table of Contents

We  may  be  subject  to  claims  by  third  parties  asserting  that  our  employees  or  we  have  misappropriated  their  intellectual

property, or claiming ownership of what we regard as our own intellectual property.

Many of our employees were previously employed at universities or other biotechnology or pharmaceutical companies, including our
competitors or potential competitors. We may also engage advisors and consultants who are concurrently employed at universities or other
organizations or who perform services for other entities. Although we try to ensure that our employees, advisors and consultants 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 our employees, advisors or
consultants have used or disclosed intellectual property, including trade secrets or other proprietary information, of any such party’s former or
current employer or in violation of an agreement with another party. Although we have no knowledge of any such claims being alleged to
date, if such claims were to arise, litigation may be necessary to defend against any such claims.

In  addition,  while  it  is  our  policy  to  require  our  employees,  consultants,  advisors  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.  Our  and  their  assignment
agreements may not be self-executing 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. Similarly, we may be subject to claims that
an employee, advisor or consultant performed work for us that conflicts with that person’s obligations to a third party, such as an employer,
and  thus,  that  the  third  party  has  an  ownership  interest  in  the  intellectual  property  arising  out  of  work  performed  for  us.  Litigation  may  be
necessary to defend against these claims. Although we have no knowledge of any such claims being alleged to date, if such claims were to
arise, litigation may be necessary to defend against any such claims.

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 our trademarks and trade names 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.

Our  registered  or  unregistered  trademarks  or  trade  names  may  be  challenged,  infringed,  circumvented  or  declared  generic  or
determined to be infringing other marks. We may not be able to protect our rights to these trademarks and trade names, which we need to
build name recognition among potential collaborators or customers in our markets of interest. At times, competitors may adopt trade names
or trademarks similar to ours, thereby impeding our ability to build brand identity and possibly leading to market confusion. In addition, there
could  be  potential  trade  name  or  trademark  infringement  claims  brought  by  owners  of  other  registered  trademarks  or  trademarks  that
incorporate variations of our registered or unregistered trademarks or trade names. 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.  Our  efforts  to  enforce  or  protect  our  proprietary  rights  related  to  trademarks,  trade  names,  domain  names  or  other  intellectual
property may be ineffective and could result in substantial costs and diversion of resources and could adversely impact our financial condition
or results of operations.

We will not seek to protect our intellectual property rights in all jurisdictions throughout the world and we may not be able to

adequately enforce our intellectual property rights even in the jurisdictions where we seek protection.

Filing,  prosecuting  and  defending  patents  on  product  candidates  in  all  countries  and  jurisdictions  throughout  the  world  would  be
prohibitively expensive, and our intellectual property rights in some countries outside the United States could be less extensive than in the
United States, assuming that rights are obtained in the United States and assuming that rights are pursued outside the United States. The
statutory  deadlines  for  pursuing  patent  protection  in  individual  foreign  jurisdictions  are  based  on  the  priority  date  of  each  of  our  patent
applications. For some of the patent families in our portfolio, including the families that may provide coverage for our lead product candidates,
the relevant statutory deadlines have not yet expired. Therefore, for each of the patent families that we believe provide coverage for our lead
product candidates, we will need to decide whether and where to pursue protection outside the United States. In addition, the laws of some
foreign countries do not protect intellectual property rights to the same extent as federal and state laws in the United States. Consequently,
even if we do elect to pursue patent

60

Table of Contents

rights  outside  the  United  States,  we  may  not  be  able  to  obtain  relevant  claims  and/or  we  may  not  be  able  to  prevent  third  parties  from
practicing our inventions in all countries outside the United States, or from selling or importing products made using our inventions in and into
the United States or other jurisdictions.

Competitors  may  use  our  technologies  in  jurisdictions  where  we  do  not  pursue  and  obtain  patent  protection  to  develop  their  own
products  and  further,  may  export  otherwise  infringing  products  to  territories  where  we  have  patent  protection,  but  enforcement  is  not  as
strong as that in the United States. These products may compete with our products and our patents or other intellectual property rights may
not be effective or sufficient to prevent them from competing.

Even if we pursue and obtain issued patents in particular jurisdictions, our patent claims or other intellectual property rights may not

be effective or sufficient to prevent third parties from so competing.

The laws of some foreign countries do not protect intellectual property rights to the same extent as the laws of the United States.
Many companies have encountered significant problems in protecting and defending intellectual property rights in certain foreign jurisdictions.
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  biotechnology.  This  could  make  it  difficult  for  us  to  stop  the  infringement  of  our  patents,  if
obtained,  or  the  misappropriation  of  our  other  intellectual  property  rights.  For  example,  many  foreign  countries  have  compulsory  licensing
laws under which a patent owner must grant licenses to third parties. In addition, 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. Patent
protection  must  ultimately  be  sought  on  a  country-by-country  basis,  which  is  an  expensive  and  time-consuming  process  with  uncertain
outcomes. Accordingly, we may choose not to seek patent protection in certain countries, and we will not have the benefit of patent protection
in such countries.

If our ability to obtain and, if obtained, enforce our patents to stop infringing activities is inadequate, third parties may compete with
our  products,  and  our  patents  or  other  intellectual  property  rights  may  not  be  effective  or  sufficient  to  prevent  them  from  competing.
Accordingly,  our  intellectual  property  rights  around  the  world  may  be  inadequate  to  obtain  a  significant  commercial  advantage  from  the
intellectual property we develop or license.

Risks Related to Employee Matters and Managing Growth and Other Risks Related to Our Business

Our future success depends on our ability to retain key executives and to attract, retain and motivate qualified personnel.

We  are  highly  dependent  on  Balkrishan  (Simba)  Gill,  our  President  and  Chief  Executive  Officer,  as  well  as  the  other  principal
members  of  our  management,  scientific  and  clinical  team.  Although  we  have  entered  into  employment  agreements  with  our  executive
officers,  each  of  them  may  terminate  their  employment  with  us  at  any  time.  We  do  not  maintain  "key  person"  insurance  for  any  of  our
executives or other employees.

Recruiting  and  retaining  qualified  scientific,  clinical,  manufacturing  and  sales  and  marketing  personnel  will  also  be  critical  to  our
success.  The  loss  of  the  services  of  our  executive  officers  or  other  key  employees  could  impede  the  achievement  of  our  research,
development and commercialization objectives and seriously harm our ability to successfully implement our business strategy. Furthermore,
replacing  executive  officers  and  key  employees  may  be  difficult  and  may  take  an  extended  period  of  time  due  to  the  limited  number  of
individuals  in  our  industry  with  the  breadth  of  skills  and  experience  required  to  successfully  develop,  gain  regulatory  approval  of  and
commercialize products. Competition to hire from this limited pool is intense, and we may be unable to hire, train, retain or motivate these key
personnel on acceptable terms given the competition among numerous pharmaceutical and biotechnology companies for similar personnel.
We also experience competition for the hiring of scientific and clinical personnel from universities and research institutions. In addition, we
rely  on  consultants  and  advisors,  including  scientific  and  clinical  advisors,  to  assist  us  in  formulating  our  research  and  development  and
commercialization strategy. Our consultants and advisors may be employed by employers other than us and may have commitments under
consulting or advisory contracts with other entities that may limit their availability to us. If we are unable to continue to attract and retain high
quality personnel, our ability to pursue our growth strategy will be limited.

61

Table of Contents

We expect to expand our development and regulatory capabilities and potentially implement sales, marketing and distribution

capabilities, and as a result, we may encounter difficulties in managing our growth, which could disrupt our operations.

We expect to experience significant growth in the number of our employees and the scope of our operations, particularly in the areas
of  product  development,  regulatory  affairs,  clinical  affairs  and  manufacturing  and,  if  any  of  our  product  candidates  receives  marketing
approval,  sales,  marketing  and  distribution.  To  manage  our  anticipated  future  growth,  we  must  continue  to  implement  and  improve  our
managerial, operational and financial systems, expand our facilities and continue to recruit and train additional qualified personnel. Due to
our limited financial resources and the limited experience of our management team in managing a company with such anticipated growth, we
may not be able to effectively manage the expansion of our operations or recruit and train additional qualified personnel. The expansion of
our operations may lead to significant costs and may divert our management and business development resources. Any inability to manage
growth could delay the execution of our business plans or disrupt our operations.

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

We currently have limited international operations, but our business strategy incorporates potentially expanding internationally if any

of our product candidates receive regulatory approval. Doing business internationally involves a number of risks, including but not limited to:

• multiple,  conflicting  and  changing  laws  and  regulations,  such  as  privacy  regulations,  tax  laws,  export  and  import  restrictions,

employment laws, regulatory requirements and other governmental approvals, permits and licenses;

•

•

•

•

•

•

•

•

•

•

failure by us to obtain and maintain regulatory approvals for the use of our products in various countries;

additional potentially relevant third-party patent rights;

complexities and difficulties in obtaining protection and enforcing our intellectual property;

difficulties in staffing and managing foreign operations;

complexities associated with managing multiple payor reimbursement regimes, government payors or patient self-pay systems;

limits in our ability to penetrate international markets;

financial  risks,  such  as  longer  payment  cycles,  difficulty  collecting  accounts  receivable,  the  impact  of  local  and  regional  financial
crises on demand and payment for our products and exposure to foreign currency exchange rate fluctuations;

natural  disasters,  political  and  economic  instability,  including  wars,  terrorism  and  political  unrest,  outbreak  of  disease  (e.g.  the
COVID-19 pandemic), boycotts, curtailment of trade and other business restrictions;

certain expenses including, among others, expenses for travel, translation and insurance; and

regulatory  and  compliance  risks  that  relate  to  maintaining  accurate  information  and  control  over  sales  and  activities  that  may  fall
within the purview of the U.S. Foreign Corrupt Practices Act, its books and records provisions, or its anti-bribery provisions, or other
anti-bribery and anti-corruption laws.

Any  of  these  factors  could  significantly  harm  our  future  international  expansion  and  operations  and,  consequently,  our  results  of

operations.

The  United  Kingdom’s  withdrawal  from  the  European  Union  may  have  a  negative  effect  on  global  economic  conditions,

financial markets and our business.

62

Table of Contents

Following a national referendum and enactment of legislation by the government of the United Kingdom, the United Kingdom formally
withdrew from the European Union and ratified a trade and cooperation agreement governing its future relationship with the European Union.
The agreement, which is being applied provisionally from January 1, 2021 until it is ratified by the European Parliament and the Council of
the European Union, addresses trade, economic arrangements, law enforcement, judicial cooperation and a governance framework including
procedures  for  dispute  resolution,  among  other  things.  Because  the  agreement  merely  sets  forth  a  framework  in  many  respects  and  will
require complex additional bilateral negotiations between the United Kingdom and the European Union as both parties continue to work on
the rules for implementation, significant political and economic uncertainty remains about how the precise terms of the relationship between
the parties will differ from the terms before withdrawal.

These developments, or the perception that any related developments could occur, have had and may continue to have a material
adverse effect on global economic conditions and the stability of global financial markets, and may significantly reduce global market liquidity
and restrict the ability of key market participants to operate in certain financial markets. Any of these factors could depress economic activity
and restrict our access to capital, which could have a material adverse effect on our business, financial condition and results of operations
and reduce the price of common stock.

The uncertainty regarding new or modified arrangements between the United Kingdom and other countries following the withdrawal
may have a material adverse effect on the movement of goods between the United Kingdom and members of the European Union and the
United States, including the interruption of or delays in imports into the United Kingdom of goods originating within the European Union and
exports  from  the  United  Kingdom  of  goods  originating  there.  For  example,  shipments  into  the  United  Kingdom  of  drug  substance
manufactured  for  us  in  the  European  Union  may  be  interrupted  or  delayed  and  thereby  prevent  or  delay  the  manufacture  in  the  United
Kingdom of drug product. Similarly, shipments out of the United Kingdom of drug product to the United States or the European Union may be
interrupted or delayed and thereby prevent or delay the delivery of drug product to clinical sites. Such a situation could hinder our ability to
conduct current and planned clinical trials and have an adverse effect on our business.

Our  business  and  operations  would  suffer  in  the  event  of  information  technology  and  other  system  failures  or  security

breaches of or unauthorized access to our systems.

Despite the implementation of security measures, our internal computer systems and those of our current and future contractors and
consultants  are  vulnerable  to  damage  from  computer  viruses,  unauthorized  access,  malware,  natural  disasters,  terrorism,  war,
telecommunication and electrical failures, cyber-attacks or cyber-intrusions over the Internet, or to attachments to emails and other security
breaches or unauthorized access by persons inside our organization or with access to our internal systems. The risk of a security breach or
disruption,  particularly  through  cyber-attacks  or  cyber-intrusions,  including  by  computer  hackers,  foreign  governments  and  cyber  terrorists,
generally  has  increased  as  the  number,  intensity  and  sophistication  of  attempted  attacks  and  intrusions  from  around  the  world  have
increased. In addition, our systems safeguard important confidential personal data regarding patients enrolled in our clinical trials. While we
are not aware of any such material system failure, accident or security breach to date, if such an event were to occur and cause interruptions
in our operations, it could result in a material disruption to our product development programs and our business operations. For example, the
loss  of  clinical  trial  data  from  completed  or  future  clinical  trials  could  result  in  delays  in  our  regulatory  approval  efforts  and  significantly
increase our costs to recover or reproduce the data. Likewise, we rely on third parties to manufacture our product candidates and conduct
clinical trials, and similar events relating to their computer systems could also have a material adverse effect on our business. To the extent
that  any  disruption  or  security  breach  were  to  result  in  a  loss  of,  or  damage  to,  our  data  or  applications,  or  inappropriate  disclosure  of
confidential or proprietary information, we could incur liability and the further development and commercialization of our product candidates
could be delayed.

We  rely  on  a  set  of  cloud-based  software  services  and  access  these  services  via  the  Internet  for  the  vast  majority  of  our
computing,  storage,  bandwidth,  and  other  services.  Any  disruption  of  or  interference  with  our  use  of  our  cloud-based  services
would negatively affect our operations and could seriously harm our business.

We  use  several  distributed  computing  infrastructure  platforms  for  business  operations,  or  what  is  commonly  referred  to  as  "cloud"
computing  services  and  we  access  these  services  via  the  Internet.  Any  transition  of  the  cloud  services  currently  provided  by  an  existing
vendor to another cloud provider would be difficult to implement and will

63

Table of Contents

cause us to incur significant time and expense. Given this, any significant disruption of or interference with our use of these cloud computing
services would negatively impact our operations and our business would be seriously harmed. If our employees or partners are not able to
access  our  cloud  computing  services  or  encounter  difficulties  in  doing  so,  we  may  experience  business  disruption.  The  level  of  service
provided by our cloud computing vendors, including the ability to secure our confidential information and the confidential information of third
parties that is shared with us, may also impact the perception of our company and could seriously harm our business and reputation and
create liability for us. If a cloud computing service that we use experiences interruptions in service regularly or for a prolonged basis, or other
similar issues, our business could be seriously harmed.

In addition, a cloud computing service may take actions beyond our control that could seriously harm our business, including:

•

•

•

•

discontinuing or limiting our access to its platform;

increasing pricing terms;

terminating or seeking to terminate our contractual relationship altogether;

establishing more favorable relationships with one or more of our competitors; or

• modifying or interpreting its terms of service or other policies in a manner that impacts our ability to run our business and operations.

Our cloud computing services have broad discretion to change and interpret its terms of service and other policies with respect to us,
and those actions may be unfavorable to us. Our cloud computing services may also alter how we are able to process data on the platform. If
a cloud computing services makes changes or interpretations that are unfavorable to us, our business could be seriously harmed.

Our efforts to protect the information shared with us may be unsuccessful due to the actions of third parties, software bugs, or other
technical  malfunctions,  employee  error  or  malfeasance,  or  other  factors.  In  addition,  third  parties  may  attempt  to  fraudulently  induce
employees or users to disclose information to gain access to our data or third-party data entrusted to us. If any of these events occur, our or
third-party information could be accessed or disclosed improperly. Some partners or collaborators may store information that we share with
them  on  their  own  computing  system.  If  these  third  parties  fail  to  implement  adequate  data-security  practices  or  fail  to  comply  with  our
policies, our data may be improperly accessed or disclosed. And even if these third parties take all these steps, their networks may still suffer
a breach, which could compromise our data.

Any incidents where our information is accessed without authorization, or is improperly used, or incidents that violate our policies,
could  damage  our  reputation  and  our  brand  and  diminish  our  competitive  position.  In  addition,  affected  parties  or  government  authorities
could initiate legal or regulatory action against us over those incidents, which could cause us to incur significant expense and liability or result
in orders or consent decrees forcing us to modify our business practices. Concerns over our privacy practices, whether actual or unfounded,
could  damage  our  reputation  and  brand  and  deter  users,  advertisers,  and  partners  from  using  our  products  and  services.  Any  of  these
occurrences could seriously harm our business.

Risks associated with data privacy issues, including evolving laws, regulations and associated compliance efforts, may

adversely impact our business and financial results.

Legislation in various countries around the world with regard to cybersecurity, privacy and data protection is rapidly expanding and
creating a complex compliance environment. We are subject to many federal, state, and foreign laws and regulations, including those related
to  privacy,  rights  of  publicity,  data  protection,  content  regulation,  intellectual  property,  health  and  safety,  competition,  protection  of  minors,
consumer protection, employment, and taxation. By way of example, the General Data Protection Regulation (the “GDPR”), which became
effective  in  May  2018,  has  caused  more  stringent  data  protection  requirements  in  the  EU  and  the  EEA.  The  GDPR  imposes  onerous
accountability obligations requiring data controllers and processors to maintain a record of their data processing and implement policies as
part of its mandated privacy governance framework. It also requires data controllers to be transparent and disclose to data subjects how their
personal data is to be used; imposes limitations on retention of personal data; introduces mandatory data breach notification requirements;
and sets higher standards for data controllers to demonstrate that they have obtained valid consent for certain data

64

Table of Contents

processing activities. We are subject to the supervision of local data protection authorities in those EU jurisdictions where we have business
operations or are otherwise subject to the GDPR. Certain breaches of the GDPR requirements could result in substantial fines, which can be
up to four percent of worldwide revenue or 20 million Euros, whichever is greater. In addition to the foregoing, a breach of the GDPR could
result in regulatory investigations, reputational damage, orders to cease/change our use of data, enforcement notices, as well as potential
civil claims, including class action type litigation where individuals suffered harm. Relatedly, following the United Kingdom’s withdrawal from
the EEA and the EU, and the expiration of the transition period, from January 1, 2021, companies have to comply with both the GDPR and
the GDPR as incorporated into United Kingdom national law, the latter regime having the ability to separately fine up to the greater of £17.5
million or 4% of global turnover. On January 1, 2021, the United Kingdom became a third country for the purposes of the GDPR. Similarly,
California has enacted the California Consumer Privacy Act (the "CCPA"), which took effect on January 1, 2020. The CCPA creates individual
privacy rights for California consumers and increases the privacy and security obligations of entities handling certain personal information.
The CCPA provides for civil penalties for violations, as well as a private right of action for data breaches that is expected to increase data
breach  litigation.  Additionally,  the  California  Privacy  Rights  Act  (the  “CPRA”)  was  recently  enacted  in  California.  The  CPRA  will  impose
additional  data  protection  obligations  on  covered  companies  doing  business  in  California,  including  additional  consumer  rights  processes,
limitations on data uses, new audit requirements for higher risk data, and opt outs for certain uses of sensitive data. It will also create a new
California data protection agency authorized to issue substantive regulations and could result in increased privacy and information security
enforcement.  The  majority  of  the  provisions  will  go  into  effect  on  January  1,  2023,  and  additional  compliance  investment  and  potential
business process changes may be required. The CCPA and CPRA may increase our compliance costs and potential liability, and similar laws
have  been  proposed  at  the  federal  level  and  in  other  states.  These  laws  and  regulations  are  constantly  evolving  and  may  be  interpreted,
applied, created, or amended in a manner that could seriously harm our business.

Acquisitions  or  joint  ventures  could  disrupt  our  business,  cause  dilution  to  our  stockholders  and  otherwise  harm  our

business.

We may acquire other businesses, products or technologies as well as pursue strategic alliances, joint ventures, technology licenses
or investments in complementary businesses. We have only made one acquisition to date, and our ability to do so successfully is unproven
beyond  this  instance.  Any  of  these  transactions  could  be  material  to  our  financial  condition  and  operating  results  and  expose  us  to  many
risks, including:

•

•

•

•

•

•

•

disruption in our relationships with future customers or with current or future distributors or suppliers as a result of such a transaction;

unanticipated liabilities related to acquired companies;

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

diversion of management time and focus from operating our business to acquisition integration challenges;

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

possible write-offs or impairment charges relating to acquired businesses; and

inability to develop a sales force for any additional product candidates.

Foreign acquisitions involve unique risks in addition to those mentioned above, including those related to integration of operations
across  different  cultures  and  languages,  currency  risks  and  the  particular  economic,  political  and  regulatory  risks  associated  with  specific
countries.

Also,  the  anticipated  benefit  of  any  acquisition  may  not  materialize.  Future  acquisitions  or  dispositions  could  result  in  potentially
dilutive issuances of our equity securities, the incurrence of debt, contingent liabilities or amortization expenses or write-offs of goodwill, any
of which could harm our financial condition. We cannot predict the number, timing or size of future joint ventures or acquisitions, or the effect
that any such transactions might have on our operating results.

65

Table of Contents

Risks Related to Our Common Stock

The  price  of  our  common  stock  may  be  volatile  and  fluctuate  substantially,  which  could  result  in  substantial  losses  for

purchasers of our common stock, and we could be subject to securities class action litigation as a result.

Our stock price is likely to be volatile. The stock market in general and the market for smaller biopharmaceutical companies in particular have
experienced  extreme  volatility  that  has  often  been  unrelated  to  the  operating  performance  of  particular  companies.  As  a  result  of  this
volatility, you may not be able to sell your shares of common stock at or above the price at which you purchase the shares. The market price
for our common stock may be influenced by many factors, including:

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

the success of competitive products or technologies;

actual or anticipated changes in our growth rate relative to our competitors;

results of clinical trials of our product candidates or those of our competitors;

developments related to any future collaborations;

regulatory or legal developments in the United States and other countries;

adverse  actions  taken  by  regulatory  agencies  with  respect  to  our  preclinical  studies  or  clinical  trials,  manufacturing  or  sales  and
marketing activities;

any adverse changes to our relationship with third party contractors or manufacturers;

development of new product candidates that may address our markets and may make our existing product candidates less attractive;

changes in physician, hospital or healthcare provider practices that may make our product candidates less useful;

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

developments or disputes concerning patent applications, issued patents or other proprietary rights;

the recruitment or departure of key personnel;

the level of expenses related to any of our product candidates or product development programs;

failure to meet or exceed financial estimates and projections of the investment community or that we provide to the public;

press reports or other negative publicity, whether or not true, about our business;

the results of our efforts to discover, develop, acquire or in-license additional product candidates or products;

actual or anticipated changes in estimates as to financial results, development timelines or recommendations by securities analysts;

variations in our financial results or those of companies that are perceived to be similar to us;

changes in the structure of healthcare payment systems;

• market conditions in the pharmaceutical and biotechnology sectors;

66

Table of Contents

•

•

•

speculative trading in and short sales of our stock, as well as trading phenomena such as the “short squeeze”;

general economic, industry and market conditions; and

the other factors described in this "Risk Factors" section.

Any  of  these  factors  may  result  in  large  and  sudden  changes  in  the  volume  and  trading  price  of  our  common  stock.  In  the  past,
securities class action litigation has often been brought against a company following a decline in the market price of its securities. This risk is
especially relevant for us because biopharmaceutical companies have experienced significant stock price volatility in recent years. If we face
such litigation, it could result in substantial costs and a diversion of management’s attention and resources, which could harm our business.

Our  executive  officers,  directors  and  principal  stockholders,  if  they  choose  to  act  together,  have  the  ability  to  control  or

significantly influence all matters submitted to stockholders for approval.

Based  on  the  number  of  shares  of  common  stock  outstanding  as  of  December  31,  2020,  our  executive  officers,  directors  and
stockholders  who  own  more  than  5%  of  our  outstanding  common  stock  and  their  respective  affiliates  hold,  in  the  aggregate,  shares
representing approximately 65% of our outstanding voting stock. As a result, if these stockholders were to choose to act together, they would
be able to control or significantly influence all matters submitted to our stockholders for approval, as well as our management and affairs. For
example, these persons, if they choose to act together, would control or significantly influence the election of directors and approval of any
merger, consolidation or sale of all or substantially all of our assets. They may also have interests that differ from yours and may vote in a
way with which you disagree, and which may be adverse to your interests. This concentration of ownership control may have the effect of
delaying, deferring or preventing a change in control of our company, could deprive our stockholders of an opportunity to receive a premium
for their common stock as part of a sale of our company and might ultimately affect the market price of our common stock.

A significant portion of our total outstanding shares are eligible to be sold into the market, which could cause the market price

of our common stock to drop significantly, even if our business is doing well.

Sales of a substantial number of shares of our common stock in the public market, or the perception in the market that the holders of
a large number of shares intend to sell shares, could reduce the market price of our common stock. Moreover, holders of an aggregate of
approximately  18.4  million  shares  of  our  common  stock  have  rights,  subject  to  specified  conditions,  to  require  us  to  file  registration
statements  covering  their  shares  or  to  include  their  shares  in  registration  statements  that  we  may  file  for  ourselves  or  other  stockholders,
including  entities  affiliated  with  Flagship  Pioneering,  until  such  shares  can  otherwise  be  sold  without  restriction  under  Rule  144  of  the
Securities Act or until the rights terminate pursuant to the terms of the investors’ rights agreement between us and such holders. We have
also registered and intend to continue to register all shares of common stock that we may issue under our equity compensation plans. Once
we register these shares, they can be freely sold in the public market upon issuance, subject to volume limitations applicable to affiliates.

We  are  an  "emerging  growth  company"  and  a  "smaller  reporting  company,"  and  the  reduced  disclosure  requirements
applicable  to  emerging  growth  companies  and  smaller  reporting  companies  may  make  our  common  stock  less  attractive  to
investors.

We are an "emerging growth company" as that term is used in the Jumpstart Our Business Startups Act of 2012, (the “JOBS Act”)
and may remain an emerging growth company until the earlier of (1) the last day of the fiscal year (a) following the fifth anniversary of the
completion of the initial public offering of our common stock, or December 31, 2023, (b) in which we have total annual gross revenue of at
least $1.07 billion, or (c) in which we are deemed to be a large accelerated filer, which means the market value of our outstanding common
stock that are held by non-affiliates exceeds $700 million as of the prior June 30, and (2) the date on which we have issued more than $1.0
billion in non-convertible debt during the prior three year period. For so long as we remain an emerging growth company, we are permitted
and intend to rely on exemptions from certain disclosure requirements that are applicable to other public companies that are not emerging
growth companies. These exemptions include:

•

being  permitted  to  provide  only  two  years  of  audited  financial  statements,  in  addition  to  any  required  unaudited  interim  financial
statements, with correspondingly reduced "Management’s Discussion and Analysis of Financial Condition and Results of Operations"
disclosure;

67

Table of Contents

•

•

•

•

not  being  required  to  comply  with  the  auditor  attestation  requirements  in  the  assessment  of  our  internal  control  over  financial
reporting;

not  being  required  to  comply  with  any  requirement  that  may  be  adopted  by  the  Public  Company  Accounting  Oversight  Board
regarding mandatory audit firm rotation or a supplement to the auditor’s report providing additional information about the audit and
the financial statements;

reduced disclosure obligations regarding executive compensation; and

exemptions  from  the  requirements  of  holding  a  nonbinding  advisory  vote  on  executive  compensation  and  shareholder  approval  of
any golden parachute payments not previously approved.

In  addition,  the  JOBS  Act  provides  that  an  emerging  growth  company  can  take  advantage  of  an  extended  transition  period  for
complying with new or revised accounting standards. This allows an emerging growth company to delay the adoption of these accounting
standards until they would otherwise apply to private companies. We have elected to take advantage of this extended transition period.

We  are  also  a  smaller  reporting  company,  and  we  will  remain  a  smaller  reporting  company  until  the  fiscal  year  following  the
determination that our voting and non-voting common shares held by non-affiliates is more than $250 million measured on the last business
day of our second fiscal quarter, or our annual revenues are more than $100 million during the most recently completed fiscal year and our
voting and non-voting common shares held by non-affiliates is more than $700 million measured on the last business day of our second fiscal
quarter.  Similar  to  emerging  growth  companies,  smaller  reporting  companies  are  able  to  provide  simplified  executive  compensation
disclosure, are exempt from the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002 ("Section 404") and have
certain  other  reduced  disclosure  obligations,  including,  among  other  things,  being  required  to  provide  only  two  years  of  audited  financial
statements and not being required to provide selected financial data, supplemental financial information or risk factors.

We have elected to take advantage of certain of the reduced reporting obligations. We cannot predict whether investors will find our
common stock less attractive if we rely on these exemptions. If some investors find our common stock less attractive as a result, there may
be a less active trading market for our common stock and our stock price may be reduced or more volatile.

Provisions  in  our  restated  certificate  of  incorporation  and  amended  and  restated  bylaws  could  make  an  acquisition  of  our
company, which may be beneficial to our stockholders, more difficult and may prevent attempts by our stockholders to replace or
remove our current management.

Provisions in our restated certificate of incorporation and our amended and restated bylaws may discourage, delay or prevent a merger,
acquisition or other change in control of our company that stockholders may consider favorable, including transactions in which you might
otherwise receive a premium for your shares. These provisions could also limit the price that investors might be willing to pay in the future for
shares  of  our  common  stock,  thereby  depressing  the  market  price  of  our  common  stock.  In  addition,  because  our  board  of  directors  is
responsible  for  appointing  the  members  of  our  management  team,  these  provisions  may  frustrate  or  prevent  any  attempts  by  our
stockholders to replace or remove our current management by making it more difficult for stockholders to replace members of our board of
directors. Among other things, these provisions include those establishing:

•

•

•

a  classified  board  of  directors  with  three-year  staggered  terms,  which  may  delay  the  ability  of  stockholders  to  change  the
membership of a majority of our board of directors;

no cumulative voting in the election of directors, which limits the ability of minority stockholders to elect director candidates;

the exclusive right of our board of directors to elect a director to fill a vacancy created by the expansion of the board of directors or
the resignation, death or removal of a director, which prevents stockholders from filling vacancies on our board of directors;

68

Table of Contents

•

•

•

•

•

•

the ability of our board of directors to authorize the issuance of shares of preferred stock and to determine the terms of those shares,
including preferences and voting rights, without stockholder approval, which could be used to significantly dilute the ownership of a
hostile acquirer;

the ability of our board of directors to alter our bylaws without obtaining stockholder approval;

the required approval of the holders of at least two-thirds of the shares entitled to vote at an election of directors to adopt, amend or
repeal our bylaws or repeal the provisions of our restated certificate of incorporation regarding the election and removal of directors;

a prohibition on stockholder action by written consent, which forces stockholder action to be taken at an annual or special meeting of
our stockholders;

the  requirement  that  a  special  meeting  of  stockholders  may  be  called  only  by  the  chairman  of  the  board  of  directors,  the  chief
executive officer, the president or the board of directors, which may delay the ability of our stockholders to force consideration of a
proposal or to take action, including the removal of directors; and

advance  notice  procedures  that  stockholders  must  comply  with  in  order  to  nominate  candidates  to  our  board  of  directors  or  to
propose matters to be acted upon at a stockholders’ meeting, which may discourage or deter a potential acquirer from conducting a
solicitation of proxies to elect the acquirer’s own slate of directors or otherwise attempting to obtain control of us.

Moreover, because we are incorporated in Delaware, we are governed by the provisions of Section 203 of the General Corporation Law
of the State of Delaware, which prohibits a person who owns in excess of 15% of our outstanding voting stock from merging or combining
with us for a period of three years after the date of the transaction in which the person acquired in excess of 15% of our outstanding voting
stock, unless the merger or combination is approved in a prescribed manner.

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

Our restated certificate of incorporation specifies that, unless we consent in writing to the selection of an alternative forum, the Court of
Chancery of the State of Delaware will be the sole and exclusive forum for most legal actions involving any derivative action or proceeding
brought on our behalf, any action asserting a claim of breach of fiduciary duty owed by any director, officer, employee or stockholder to us or
our stockholders, any action asserting a claim arising pursuant to any provision of the General Corporation Law of the State of Delaware or
any  action  asserting  a  claim  governed  by  the  internal  affairs  doctrine.  We  believe  these  provisions  benefit  us  by  providing  increased
consistency in the application of Delaware law by chancellors particularly experienced in resolving corporate disputes, efficient administration
of cases on a more expedited schedule relative to other forums and protection against the burdens of multi-forum litigation. The provision
may limit a stockholder’s ability to bring a claim in a judicial forum that it finds favorable for disputes, and may have the effect of discouraging
lawsuits,  including  those  against  our  directors  and  officers.  The  enforceability  of  similar  choice  of  forum  provisions  in  other  companies’
certificates of incorporation has been challenged in legal proceedings, and it is possible that, in connection with any applicable action brought
against  us,  a  court  could  find  the  choice  of  forum  provisions  contained  in  our  restated  certificate  of  incorporation  to  be  inapplicable  or
unenforceable in such action. If a court were to find the choice of forum provision contained in our restated certificate of incorporation to be
inapplicable or unenforceable in an action, we may incur additional costs associated with resolving such action in other jurisdictions, which
could adversely affect our results of operations and financial condition.

Because we do not anticipate paying any cash dividends on our capital stock in the foreseeable future, capital appreciation, if

any, will be your sole source of gain.

We have never declared or paid cash dividends on our capital stock. We currently intend to retain all of our future earnings, if any, to
finance the operation and expansion of our business. Therefore, you should not rely on an investment in our common stock as a source for
any future dividend income.

69

Table of Contents

Our board of directors has significant discretion as to whether to distribute dividends. Even if our board of directors decides to declare
and  pay  dividends,  the  timing,  amount  and  form  of  future  dividends,  if  any,  will  depend  on,  among  other  things,  our  future  results  of
operations  and  cash  flow,  our  capital  requirements  and  surplus,  our  financial  condition,  contractual  restrictions  and  other  factors  deemed
relevant by our board of directors. Accordingly, the return on your investment in our common stock will likely depend entirely on any future
capital appreciation, if any, of our common stock. There is no guarantee that our common stock will appreciate in value or even maintain the
price at which you purchased our common stock.

Our  ability  to  use  net  operating  losses  and  research  and  development  tax  credits  to  offset  future  taxable  income  or  tax

liabilities may be subject to certain limitations.

As  of  December  31,  2020,  we  had  approximately  $133.7  million  and  $129.4  million  of  Federal  and  state  Net  Operating  Losses
(“NOLs”),  respectively.  The  Federal  NOLs  include  $49.9  million  which  expire  at  various  dates  through  2037,  and  $83.8  million  which
carryforward indefinitely. The state NOLs expire at various dates through 2040. As of December 31, 2020, we had federal and state research
credits of $5.0 million and $2.6 million, respectively, which expire at various dates through 2040. A portion of these NOLs and the tax credit
carryforwards  could  expire  unused  and  be  unavailable  to  offset  future  income  or  tax  liabilities,  respectively.  In  addition,  in  general,  under
Sections 382 and 383 of the Internal Revenue Code of 1986, as amended (the "Code"), a corporation that undergoes an "ownership change"
is subject to limitations on its ability to utilize its pre-change NOLs or tax credits to offset future taxable income or tax liabilities. For these
purposes,  an  ownership  change  generally  occurs  where  the  aggregate  stock  ownership  of  one  or  more  stockholders  or  groups  of
stockholders  who  owns  at  least  5%  of  a  corporation’s  stock  increases  its  ownership  by  more  than  50  percentage  points  over  its  lowest
ownership percentage within a specified testing period. Our existing NOLs or tax credits may be subject to limitations arising from previous
ownership changes, and if we undergo an ownership change in the future, our ability to utilize NOLs or credits could be further limited by
Sections 382 and 383 of the Code. In addition, future changes in our stock ownership, many of which are outside of our control, could result
in an ownership change under Sections 382 and 383 of the Code. Our NOLs or tax credits may also be impaired under state law. Our ability
to utilize our NOLs or tax credits is also conditioned upon our attaining profitability and generating U.S. federal and state taxable income. We
have incurred significant net losses since our inception; and therefore, we do not know whether or when we will generate the U.S. federal or
state taxable income necessary to utilize our NOLs or tax credits. Even if we were to generate net taxable income, the deductibility of federal
NOLs generated after December 31, 2017 is limited to 80% of taxable income with respect to taxable years beginning after December 31,
2020. Accordingly, we may not be able to utilize a material portion of our NOLs or tax credits, and we may be required to pay U.S. federal
income taxes due to the 80% limitation on deductibility of NOLs even if we have NOLs that are otherwise available for use.

General Risk Factors

We  have  incurred  and  expect  to  continue  to  incur  increased  costs  as  a  result  of  operating  as  a  public  company,  and  our

management will be required to devote substantial time to new compliance initiatives and corporate governance practices.

As a public company, and particularly after we are no longer an emerging growth company, we have incurred and expect to continue
to incur significant legal, accounting and other expenses that we did not incur as a private company. The Sarbanes-Oxley Act of 2002, the
Dodd-Frank  Wall  Street  Reform  and  Consumer  Protection  Act,  the  listing  requirements  of  The  Nasdaq  Global  Select  Market  and  other
applicable securities rules and regulations impose various requirements on public companies, including establishment and maintenance of
effective  disclosure  and  financial  controls  and  corporate  governance  practices.  Our  management  and  other  personnel  need  to  devote  a
substantial amount of time to these compliance initiatives.

Moreover, these rules and regulations have increased our legal and financial compliance costs and made some activities more time
consuming  and  costly.  For  example,  we  expect  that  these  rules  and  regulations  may  make  it  more  difficult  and  more  expensive  for  us  to
maintain director and officer liability insurance, which in turn could make it more difficult for us to attract and retain qualified members of our
board of directors.

We cannot predict or estimate the amount of additional costs we may incur or the timing of such costs. These rules and regulations
are often subject to varying interpretations, in many cases due to their lack of specificity, and, as a result, their application in practice may
evolve  over  time  as  new  guidance  is  provided  by  regulatory  and  governing  bodies.  This  could  result  in  continuing  uncertainty  regarding
compliance matters and higher costs necessitated by ongoing revisions to disclosure and governance practices.

70

Table of Contents

Pursuant  to  Section  404,  we  are  required  to  furnish  a  report  by  our  management  on  our  internal  control  over  financial  reporting.
However,  while  we  remain  an  emerging  growth  company,  we  will  not  be  required  to  include  an  attestation  report  on  internal  control  over
financial reporting issued by our independent registered public accounting firm. To achieve compliance with Section 404 within the prescribed
period,  we  are  engaged  in  a  process  to  document  and  evaluate  our  internal  control  over  financial  reporting,  which  is  both  costly  and
challenging.  In  this  regard,  we  will  need  to  continue  to  dedicate  internal  resources,  potentially  engage  outside  consultants  and  adopt  a
detailed  work  plan  to  assess  and  document  the  adequacy  of  internal  control  over  financial  reporting,  continue  steps  to  improve  control
processes as appropriate, validate through testing that controls are functioning as documented and implement a continuous reporting and
improvement process for internal control over financial reporting. Despite our efforts, there is a risk that we will not be able to conclude, within
the prescribed timeframe or at all, that our internal control over financial reporting is effective as required by Section 404. If we identify one or
more material weaknesses, it could result in an adverse reaction in the financial markets due to a loss of confidence in the reliability of our
consolidated financial statements.

Our disclosure controls and procedures may not prevent or detect all errors or acts of fraud.

Our disclosure controls and procedures are designed to reasonably assure that information required to be disclosed by us in reports we
file  or  submit  under  the  Exchange  Act  is  accumulated  and  communicated  to  management,  and  recorded,  processed,  summarized  and
reported within the time periods specified in the rules and forms of the SEC.

We  believe  that  any  disclosure  controls  and  procedures  or  internal  controls  and  procedures,  no  matter  how  well  conceived  and
operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. These inherent limitations
include  the  realities  that  judgments  in  decision-making  can  be  faulty,  and  that  breakdowns  can  occur  because  of  simple  error  or  mistake.
Additionally, controls can be circumvented by the individual acts of some persons, by collusion of two or more people or by an unauthorized
override of the controls. Accordingly, because of the inherent limitations in our control system, misstatements due to error or fraud may occur
and not be detected.

If  securities  or  industry  analysts  do  not  publish  research  or  reports  about  our  business,  or  if  they  issue  an  adverse  or

misleading opinion regarding our business, our stock price and trading volume could decline.

The  trading  market  for  our  common  stock  will  be  influenced  by  the  research  and  reports  that  industry  or  securities  analysts  publish
about us or our business. If any of the analysts who cover us issue an adverse or misleading opinion regarding us, our business model, our
intellectual  property  or  our  stock  performance,  or  if  our  preclinical  studies  or  clinical  trials  and/or  operating  results  fail  to  meet  the
expectations of analysts, our stock price would likely decline. If one or more of these analysts cease coverage of us or fail to publish reports
on us regularly, we could lose visibility in the financial markets, which in turn could cause our stock price or trading volume to decline.

71

Table of Contents

Item 1B. Unresolved Staff Comments

None.

Item 2. Properties

Our  corporate  headquarters  is  located  in  Cambridge,  Massachusetts,  where  we  currently  lease  40,765  square  feet  of  office  and
laboratory space under a sublease agreement that expires in September 2025. We believe that our facilities are sufficient to meet the current
needs of the company and that suitable space will be available as and when needed.

Item 3. Legal Proceedings

From time to time, we may be involved in claims and proceedings arising in the course of our business. The outcome of any such claim

or proceeding, regardless of the merits, is inherently uncertain. We are not subject to any material legal proceedings.

On  February  12,  2021,  the  European  Patent  Office  issued  a  Communication  of  a  Notice  of  Opposition  for  European  patent  EP
3223834, which is held by us. We are currently evaluating the options available to us and deciding next steps with respect to this matter. The
patent  at  issue  does  not  relate  to  any  of  our  current  product  candidates,  and  receipt  of  this  communication  and/or  any  subsequent
proceeding is not expected to affect any of our current development plans.

Item 4. Mine Safety Disclosures

Not applicable.

72

Table of Contents

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

PART II

Market Information

Our common is traded on the Nasdaq Global Select Market under the symbol “EVLO.”

Holders of Record

As of March 5, 2021, there were approximately 31 holders of record of our common stock. Certain shares are held in “street” name and
accordingly, the number of beneficial owners of such shares is not known or included in the foregoing number. This number of holders of
record also does not include stockholders whose shares may be held in trust by other entities.

Dividend Policy

We  have  never  declared  or  paid  any  cash  dividends  on  our  common  stock.  We  currently  intend  to  retain  future  earnings  to  fund  the
development and growth of our business. We do not expect to pay any cash dividends in the foreseeable future. Any future determination to
pay  dividends  will  be  made  at  the  discretion  of  our  board  of  directors  and  will  depend  on  then-existing  conditions,  including  our  financial
conditions, operating results, contractual restrictions, capital requirements, business prospects and other factors our board of directors may
deem relevant.

73

Table of Contents

Item 6. Selected Financial Data

We are a smaller reporting company, as defined by Rule 12b-2 of the Exchange Act, and are not required to provide this information.

74

Table of Contents

Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations

The  following  discussion  and  analysis  should  be  read  in  conjunction  with  our  consolidated  financial  statements  and  related  notes
included elsewhere in this Annual Report on Form 10-K. This discussion and analysis and other parts of this Annual Report on Form 10-K
contain  forward-looking  statements  based  upon  current  beliefs,  plans  and  expectations  that  involve  risks,  uncertainties  and  assumptions,
such as statements regarding our plans, objectives, expectations, intentions and projections. Our actual results and the timing of selected
events could differ materially from those anticipated in these forward-looking statements as a result of several important factors, including
without limitation those set forth under “Summary Risk Factors” and Part I, Item1A “Risk Factors” and elsewhere in this Annual Report on
Form  10-K.  You  should  carefully  read  the  “Risk  Factors”  section  of  this  Annual  Report  on  Form  10-K  to  gain  an  understanding  of  the
important factors that could cause actual results to differ materially from our forward-looking statements. Please also see the section entitled
“Special  Note  Regarding  Forward-Looking  Statements.” A  discussion  of  the  year  ended  December  31,  2019  compared  to  the  year  ended
December 31, 2018, as well as a discussion of our 2018 fiscal year, specifically, has been reported previously in our Annual Report on Form
10-K for the year ended December 31, 2019, filed with the SEC on February 14, 2020, under the heading “Management’s Discussion and
Analysis of Financial Condition and Results of Operations.”

Overview

We  are  discovering  and  developing  a  new  class  of  oral  biologics  that  are  intended  to  act  on  cells  in  the  small  intestine  to  produce
therapeutic effects throughout the body. The target cells in the small intestine play a central role in governing human immune, metabolic and
neurological systems. We refer to this biology as the small intestinal axis, or SINTAX . We have built a platform to discover and develop
novel  oral  medicines  which  target  the  small  intestinal  axis.  By  harnessing  the  small  intestinal  axis,  we  have  the  potential  to  transform
healthcare via medicines that have the potential to be effective, safe, convenient and affordable and to thereby treat patients at all stages of
diseases and to treat patients globally.

TM

Our first product candidates are orally delivered pharmaceutical preparations of naturally occurring, specific single strains of microbes.
In preclinical models, our product candidates engaged immune cells in the small intestine and drove changes in systemic biology without any
observed systemic exposure. We have observed in early clinical trials and preclinical studies that our approach led to modulated immune
responses throughout the body by acting on the small intestinal axis. Our most advanced product candidate, EDP1815 is being developed
for the treatment of inflammatory diseases and the hyperinflammatory response associated with COVID-19. Additional product candidates
include EDP1867 and EDP2939 for the treatment of inflammatory disease and EDP1908 for the treatment of cancer.

Impact of COVID-19

On March 11, 2020, the WHO declared the COVID-19 outbreak a pandemic. The outbreak has resulted in governments around the
world implementing stringent measures to help control the spread of the virus, including quarantines, “shelter in place” and “stay at home”
orders, travel restrictions, business closures and curtailments, and school closures.

The COVID-19 pandemic has had, and for an extended period of time is expected to have, negative impacts on our operations and
supply  chain.  Our  ability  to  continue  to  operate  without  any  significant  negative  impacts  will,  in  part,  depend  on  our  ability  to  protect  our
employees and our supply chain. We have endeavored to follow recommended actions of government and health authorities to protect our
employees with particular measures in place for those working in our laboratories, such as staggered work shifts and flexible schedules, and
telecommuting for office workers. We are working with our CMOs to minimize delays and disruptions to scheduled manufacturing batch runs
for our product candidates and to ensure conformity to product specifications.

The  COVID-19  pandemic  has  impacted  and  continues  to  impact  our  enrollment  of  new  patients  into,  and  the  retention  of  existing
patients in, our ongoing clinical trials, due primarily to lower patient participation. The pandemic likely will impact enrollment and retention of
patients  in  new  and  existing  clinical  trials.  We  continue  to  recruit  individuals  in  line  with  the  local  and  national  guidelines  of  the  clinical
research sites. We are keeping in close contact with our CROs and clinical sites to provide support and guidance to ensure the safety of the
patients  in  our  clinical  trials.  We  have  prioritized  our  drug  supply  operations  to  secure  the  re-supply  of  patients  currently  enrolled  in  our
clinical trials.

75

Table of Contents

The  extent  to  which  the  COVID-19  pandemic  impacts  our  business  and  finances  will  depend  on  future  developments,  which  are
highly uncertain and cannot be predicted with confidence, such as the duration of the pandemic, travel restrictions and social distancing in
the United States, the United Kingdom and other countries, business closures or business disruptions and the effectiveness of actions taken
in the United States, the United Kingdom and other countries to contain and treat the disease. See “Risk Factors — The COVID-19 pandemic
has adversely impacted and may continue to adversely impact our business, including our preclinical studies and clinical trials and finances.”
in Part I, Item 1A of this Annually Report on Form 10-K.

Clinical Programs

We  are  advancing  SINTAX  medicines  to  potentially  treat  a  spectrum  of  immune  mediated  diseases  with  an  initial  focus  on
inflammatory diseases and oncology. The efficiency of our platform has, in a relatively short period of time, allowed us to advance multiple
product candidates into clinical trials for a range of diseases.

EDP1815, a whole-microbe candidate for inflammatory diseases

EDP1815 is in clinical development for psoriasis, atopic dermatitis and COVID-19.

Psoriasis

Based  on  previously  reported  positive  clinical  data  in  two  cohorts  of  individuals  with  mild  and  moderate  psoriasis  in  a  Phase  1b
clinical  trial,  we  have  advanced  EDP1815  into  a  Phase  2  dose  ranging  trial,  evaluating  three  doses  of  A'  EDP1815  in  capsules  versus
placebo in approximately 225 individuals with mild and moderate psoriasis. The primary endpoint of the trial is the mean reduction in PASI
score at 16 weeks. Other clinical measures of psoriasis are also being evaluated. We initiated the Phase 2 clinical trial in October 2020 and
have completed enrollment and, therefore, now plan to report topline data in the third quarter of 2021. Clinical data from this trial, if positive,
may enable us to advance directly into Phase 3 registrational trials, subject to end of Phase 2 discussions with regulatory agencies.

We  intend  to  evaluate  EDP1815  in  additional  inflammatory  disease  indications,  depending  on  the  results  from  the  Phase  2  trial.

Potential indications include psoriatic arthritis, axial spondylarthritis and rheumatoid arthritis.

Atopic Dermatitis

In November 2018, we initiated our ongoing Phase 1b double-blind placebo-controlled dose-escalating safety and tolerability trial of
EDP1815 in healthy volunteers and individuals with mild and moderate psoriasis or atopic dermatitis. The primary endpoint of the phase 1b
trial is safety and tolerability.

In  December  2020  and  January  2021,  we  reported  positive  clinical  data  from  a  cohort  of  patients  with  mild  and  moderate  atopic
dermatitis  (n=24),  randomized  2:1  to  receive  EDP1815  in  capsules  or  placebo  for  56  days.  Atopic  dermatitis  is  the  most  common  type  of
eczema.  EDP1815  was  well-tolerated  with  no  treatment-related  adverse  events  of  moderate  or  severe  intensity,  and  no  serious  adverse
events.  Secondary  endpoints  included  a  range  of  established  markers  of  clinical  efficacy  in  atopic  dermatitis,  such  EASI,  IGA*  BSA,  and
SCORAD scores.

The  data  showed  consistent  improvements  in  percentage  change  from  baseline  compared  to  placebo  for  all  three  clinical  scores:
EASI, IGA*BSA, and SCORAD. In addition, 7 out of 16 (44%) patients treated with EDP1815 achieved an outcome of a 50% improvement
from  baseline  in  EASI  score  by  day  70,  compared  with  0%  in  the  placebo  group,  showing  sustained  improvement  in  those  patients
responding to EDP1815.

In  addition  to  physician-reported  clinical  outcomes,  this  trial  also  assessed  patient-reported  outcomes.  Treatment  with  EDP1815
resulted in clinically meaningful improvement in the DLQI and POEM. These patient-reported outcomes capture the important impact of the
disease on patients, including the domains of itch and sleep, both of which saw improvements in patients receiving EDP1815 in the trial. All
five  measures  of  itch  within  the  Pruritus-NRS,  SCORAD,  POEM,  and  DLQI  showed  greater  improvements  in  the  treated  group  at  day  56
compared with placebo. These results provide further evidence that modulating SINTAX can drive significant clinical benefit without the need
for systemic exposure.

76

Table of Contents

Subject to regulatory approval, we anticipate initiation of a Phase 2 trial of EDP1815 in atopic dermatitis in the third quarter of 2021.

COVID-19

EDP1815 is being evaluated in two ongoing clinical trials for the treatment of hospitalized COVID-19 patients. The first is a Phase 2
double-blind,  placebo-controlled  clinical  trial  evaluating  the  safety  and  efficacy  of  EDP1815  for  the  treatment  of  individuals  diagnosed  with
COVID-19  early  in  the  course  of  their  disease.  The  clinical  trial  initially  will  evaluate  60  individuals  to  determine  if  early  intervention  with
EDP1815 can prevent the progression of COVID-19 symptoms and the development of COVID-Related complications. Individuals who have
presented at the emergency room within the last 36 hours and tested positive for SARS-CoV-2 are randomized 1:1 to receive the capsule
formulation  of  EDP1815  targeted  for  release  in  the  small  intestine  or  placebo  for  14  days,  along  with  the  standard  of  care.  The  primary
endpoint  is  reduced  requirements  for  oxygen  therapy,  as  measured  by  the  ratio  of  oxygen  saturation  (SpO2)  /  fraction  of  inspired  oxygen
(FiO2). Key secondary endpoints include total symptom duration, progression along the WHO scale of disease severity, and mortality. The
trial  is  led  by  Reynold  A.  Panettieri,  Jr.,  M.D.,  Vice  Chancellor  for  Translational  Medicine  and  Science  at  Rutgers  Biomedical  and  Health
Sciences and Professor of Medicine at Rutgers Robert Wood Johnson Medical School.

EDP1815 is also included as a treatment arm in the TACTIC-E clinical trial. TACTIC-E is a Phase 2/3 randomized trial, sponsored by
Cambridge University Hospitals NHS Foundation Trust, that is expected to evaluate up to 469 patients per arm at Addenbrooke’s Hospital
and  other  leading  clinical  centers  in  the  United  Kingdom  and  select  international  sites.  The  trial  is  investigating  the  safety  and  efficacy  of
certain  experimental  therapies  in  the  prevention  and  treatment  of  life-threatening  complications  associated  with  COVID-19  in  hospitalized
individuals  at  early  stages  of  the  disease.  The  trial  is  enrolling  individuals  with  COVID-19  who  have  identified  risk  factors  for  developing
severe complications and are at risk of progression to the intensive care unit or death. The primary outcome measure of the trial is time to
incidence (up to day 14) of any one of the following: death, mechanical ventilation, extracorporeal membrane oxygenation, cardiovascular
organ support, renal failure, hemofiltration or dialysis. Secondary outcome measures include duration of stay in hospital, duration of oxygen
therapy, changes in biomarkers associated with COVID-19 progression, and time to clinical improvement.

As a result of the varying infection rates and resulting hospitalizations that have occurred with the pandemic, we experienced slower
than expected enrollment early on in both trials and now expect to report data from the clinical trial conducted at the Robert Wood Johnson
University  Hospital  and  interim  safety  data  and  futility  analysis  from  TACTIC-E  in  the  second  quarter  of  2021.  In  order  to  expedite  patient
recruitment and expand access to potential therapies for COVID-19, new trial sites have been opened for TACTIC-E, including in the United
Kingdom and Mexico.

Human Experimental Model of Inflammation

In  addition  to  testing  our  product  candidates  in  patients  with  inflammatory  disease,  we  also  have  employed  a  human  experimental
model of inflammation in healthy volunteers. This model is very similar in design to a standard preclinical model of T cell driven inflammation.
We  have  recently  used  this  model  to  test  two  different  concentrations  of  EDP1815  to  investigate  the  relative  effectiveness  of  the  different
concentrations. A total of 32 volunteers were enrolled into the trial and treated with either EDP1815 (n=12 per formulation) or placebo (n=4
per formulation) daily for 28 days. The participants were immunized with an antigen used in preclinical inflammation experiments. After 28
days  of  daily  oral  dosing  with  EDP1815  or  placebo,  the  participants  were  given  a  skin  challenge  with  the  same  antigen,  which  causes
measurable skin inflammation a day later. Inflammation was determined by measuring five parameters in the skin at the challenge site.

The increased concentration of drug results from improvements made in the commercial-scale manufacturing process, referred to as
A2.  This  is  the  same  active  drug  at  four  times  the  concentration  compared  to  a  prior  manufacturing  process,  referred  to  as  A'.  Twelve
participants were dosed with A’ EDP1815. Another 12 participants were given the higher concentration A2 EDP185. Eight participants who
received a placebo were divided between the two treatment groups. The results are in the figure below.

77

Table of Contents

A2 EDP1815 is more effective than A’ at same total dose in human experimental model of inflammation

The higher concentration A2, given in fewer capsules, resulted in numerically superior reductions across the full range of skin scores
compared to A’ and placebo. A2 and A’ were given at the same total daily dose of drug. These results are consistent with preclinical data that
showed increased drug concentration resulted in increased activity. This is a key advance in our understanding of how to get more benefit
from SINTAX medicine candidates. We plan to evaluate tablets and capsules containing the higher concentration A2 EDP1815 in patients
with psoriasis in our on-going Phase 1b trial, and expect to report data in the third quarter of 2021. Results from the Phase 1b trial and our
on-going  Phase  2  trial  in  psoriasis  will  position  us  to  go  forward  into  Phase  3  trials  with  an  optimized  dose  and  formulation  of  EDP1815,
which may further improve on the positive results already seen.

EDP1867- a whole-microbe candidate for inflammatory diseases

EDP1867 is an inactivated investigational oral biologic being developed for the treatment of inflammatory diseases. EDP1867 was
selected from a broad screen of single strains of microbes in in vitro cellular assays and in vivo models of inflammation. In preclinical studies
EDP1867  was  shown  to  resolve  multiple  pathways  of  inflammation.  This  observed  activity  suggests  a  number  of  possible  initial  clinical
indications  for  EDP1867,  including  TH2-dependent  inflammation  which  underlies  atopic  diseases  and  a  large  spectrum  of  asthma.  We
initiated our first Phase 1b clinical trial of EDP1867 in healthy volunteers and patients with moderate atopic dermatitis in February of 2021
and expect to report interim data in the fourth quarter of 2021.

EDP2939- an extracellular vesicle (EV) candidate for inflammatory diseases

EDP2939 is an EV investigational oral biologic being developed for the treatment of inflammatory diseases. EDP2939 is the first EV

product candidate we have nominated in our inflammation program and we anticipate initiation of clinical development in 2022.

EDP1908- an EV candidate for oncology

In  December  2020,  we  announced  EDP1908  as  our  lead  candidate  in  oncology  following  presentation  of  preclinical  data  at  the
Society for Immunotherapy for Cancer meeting in November 2020. Preclinical data presented showed that orally administered EDP1908, an
EV,  resulted  in  superior  tumor  growth  control  versus  the  parent  microbial  strain  or  anti-PD-1  therapy,  with  an  observed  dose-dependent
reduction in tumor growth. We anticipate initiation of clinical development in 2022.

Financing

We were incorporated and commenced operations in 2014. Since our incorporation, we have devoted substantially all of our resources
to developing our clinical and preclinical candidates, building our intellectual property portfolio and process development and manufacturing
function, business planning, raising capital and providing general and administrative support for these operations. To date, we have financed
our operations

78

Table of Contents

primarily with proceeds from sales of common and convertible preferred stock to our equity investors and borrowings under loan and security
agreements with financial institutions.

Through  December  31,  2020,  we  have  received  gross  proceeds  of  $332.0  million  through  the  issuance  of  our  common  stock,

convertible preferred stock and borrowings under our loan and security agreements.

On July 19, 2019 we entered into a loan and security agreement, as amended, with K2HV providing for up to $45.0 million in potential
debt financing, the proceeds of which were used to prepay our entire existing outstanding loan balance, and additional amounts are intended
for the advancement of our research and development activities related to our pipeline of oral biologics and for general corporate purposes.
Under terms of the 2019 Credit Facility, the aggregate principal amount of $45.0 million was available in three tranches of term loans of $20.0
million, $10.0 million, and $15.0 million, respectively. At closing on July 19, 2019, we borrowed $20.0 million, representing the first tranche
under  the  2019  Credit  Facility.  On  July  14,  2020,  we  drew  down  the  second  tranche  of  $10.0  million  and  availability  of  the  third  tranche
expired on January 15, 2021. Interest on the outstanding loan balance accrues at a variable rate equal to the greater of (i) 8.65% and (ii) the
prime rate as published in the Wall Street Journal, plus 3.15%. We are required to make monthly interest-only payments through February
2022. Subsequent to the interest-only period, we are required to make equal monthly principal payments plus any accrued interest until the
loans mature in August 2024. Upon final payment or prepayment of the loans, we are required to pay a final payment equal to 4.3% of the
loans borrowed.

In June 2020, we sold 13,800,000 shares of our common stock in an underwritten public offering at a public offering price of $3.75 per
share,  for  gross  proceeds  of  $51.8  million  and  net  proceeds  of  $48.4  million,  after  deducting  underwriting  discounts  and  commission  and
other offering expenses payable by us.

For  the  year  ended  December  31,  2020,  pursuant  to  the  June  2019  sales  agreement  with  Cowen  and  Company,  LLC,  we  sold
1,232,131 shares of our common stock, in “at-the-market” offerings under a registration statement on Form S-3 that we previously filed with
the SEC with offering prices ranging between $4.25 to $11.15 per share for gross proceeds of $6.8 million and net proceeds of $6.6 million,
after  deducting  commission  and  other  offering  expenses  payable  by  us.  In  January  2021,  we  issued  139,734  additional  shares  of  our
common stock with offering prices ranging between of $12.54 and $13.17 per share for gross proceeds of $1.8 million and net proceeds of
$1.7 million, after deducting commission and other offering expenses payable by us.

On  February  2,  2021,  we  sold  5,175,000  shares  of  our  common  stock  in  an  underwritten  public  offering  at  a  public  offering  price  of
$15.00 per share, including the underwriters' exercise of their option to purchase 675,000 shares to cover over-allotment, generating gross
proceeds  of  $77.6  million  and  net  proceeds  of  $73.0  million,  after  deducting  underwriting  discounts  and  commissions,  exclusive  of  other
offering expenses payable by us.

On January 28, 2021, we entered into a stock purchase agreement with ALJ Health Care & Life Sciences Company Limited ("ALJ"),
pursuant  to  which  on  February  2,  2021,  ALJ  purchased  $7.5  million  of  our  common  stock  in  a  private  placement  at  a  purchase  price  of
$15.00 per share. The sale of these 500,000 shares was not registered under the Securities Act.

We  are  a  development  stage  company  and  have  not  generated  any  revenue.  All  of  our  product  candidates  are  in  early  clinical  or
preclinical  development.  Our  ability  to  generate  product  revenue  sufficient  to  achieve  profitability  will  depend  heavily  on  the  successful
development  and  eventual  commercialization  of  one  or  more  of  our  product  candidates.  Since  our  inception,  we  have  incurred  significant
operating losses and we continue to incur significant research and development and other expenses related to our ongoing operations. For
the years ended December 31, 2020 and 2019 our net loss was $93.7 million and $85.5 million, respectively. As of December 31, 2020, we
had an accumulated deficit of $292.5 million. We do not expect to generate revenue from sales of any products for the foreseeable future, if
at all.

We expect that our expenses will increase substantially in connection with our ongoing activities, particularly as we:

•

•

•

•

continue the ongoing clinical trials for EDP1815 and EDP1867;

initiate additional clinical trials for EDP1815;

initiate or advance the clinical development of additional product candidates;

conduct research and continue preclinical development of potential product candidates;

• make strategic investments in manufacturing capabilities, including potentially planning and building our own manufacturing facility;

79

Table of Contents

• maintain our current intellectual property portfolio and opportunistically acquire complementary intellectual property;

•

•

increase research and development employees and employee-related expenses including salaries, benefits, travel and stock-based
compensation expense; and

seek to obtain regulatory approvals for our product candidates.

In addition, if we obtain marketing approval for any of our product candidates, we expect to incur significant commercialization expenses

related to product manufacturing, marketing, sales and distribution.

As  a  result,  we  will  need  additional  financing  to  support  our  continuing  operations.  Until  such  time  as  we  can  generate  significant
revenue from product sales, if ever, we expect to finance our operations through a combination of public or private equity or debt financings
or other sources, which may include collaborations with third parties. Adequate additional financing may not be available to us on acceptable
terms, or at all. Our inability to raise capital as and when needed would have a negative impact on our financial condition and our ability to
pursue our business strategy. We will need to generate significant revenue to achieve profitability, and we may never do so.

Because of the numerous risks and uncertainties associated with drug development, we are unable to predict the timing or amount of
increased expenses or when or if we will be able to achieve or maintain profitability. Even if we are able to generate revenue from product
sales, we may not become profitable. If we fail to become profitable or are unable to sustain profitability on a continuing basis, then we may
be unable to continue our operations at planned levels and be forced to reduce or terminate our operations.

As  of  December  31,  2020,  our  principal  source  of  liquidity  is  cash  and  cash  equivalents,  which  totaled  approximately  $68.9  million.
During the first quarter of 2021 we raised net proceeds of $82.2 million from the issuance of common stock exclusive of certain other fees
payable by us. We expect that our existing cash and cash equivalents as of December 31, 2020, together with the net proceeds raised in the
first quarter of 2021 from the issuance of our common stock, will enable us to fund our planned operating expenses and capital expenditure
requirements into the third quarter of 2022. 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. See “Liquidity and Capital Resources."

Financial Operations Overview

Revenue

We have not generated any revenue since our inception and do not expect to generate any revenue from the sale of products in the
near future if at all. If our development efforts for our current product candidates or additional product candidates that we may develop in the
future  are  successful  and  result  in  marketing  approval  or  if  we  enter  into  collaboration  or  license  agreements  with  third  parties,  we  may
generate revenue in the future from a combination of product sales or payments from such collaboration or license agreements.

Operating Expenses

Our operating expenses since inception have consisted primarily of research and development activities and general and administrative

costs.

Research and Development Expenses

Research and development expenses consist primarily of costs incurred for our research activities, including our discovery efforts, and

the development of our product candidates, which include:

•

expenses incurred under agreements with third parties, including investigative sites, external laboratories and CROs, that conduct
research, preclinical activities and clinical trials on our behalf

• manufacturing process-development costs as well as technology transfer and other expenses incurred with contract manufacturing
organizations,  or  CMOs,  that  manufacture  drug  substance  and  drug  product  for  use  in  our  preclinical  activities  and  any  current  or
future clinical trials;

•

•

•

salaries,  benefits  and  other  related  costs,  including  stock-based  compensation  expense,  for  personnel  in  our  research  and
development functions;

expenses to acquire technologies to be used in research and development;

costs of outside consultants, including their fees, stock-based compensation and related travel expenses;

80

Table of Contents

•

•

•

the cost of laboratory supplies and acquiring, developing and manufacturing preclinical and clinical trial materials;

costs related to compliance with regulatory requirements; and

facility-related expenses, which include direct depreciation costs and allocated expenses for rent and maintenance of facilities and
other operating costs.

We  expense  research  and  development  costs  as  incurred.  We  recognize  external  development  costs  based  on  an  evaluation  of  the
progress  to  completion  of  specific  tasks  using  information  provided  to  us  by  our  vendors  and  our  clinical  investigative  sites.  Payments  for
these activities are based on the terms of the individual agreements, which may differ from the pattern of costs incurred, and are reflected in
our  consolidated  financial  statements  as  prepaid  or  accrued  research  and  development  expenses.  Nonrefundable  advance  payments  for
goods or services to be received in the future for use in research and development activities are deferred and capitalized, even when there is
no alternative future use for the research and development. The capitalized amounts are expensed as the related goods are delivered or the
services are performed.

Our primary focus of research and development since inception has been building a platform to enable us to develop medicines based
on an understanding of the gut-body network and to show potential clinical utility and develop the first set of clinical assets. Our platform and
program  expenses  consist  principally  of  costs,  such  as  preclinical  research,  process  development  research,  clinical  and  preclinical
manufacturing activity costs, clinical development costs, licensing expense as well as an allocation of certain indirect costs, facility and office
related expenses. We do not allocate personnel costs, which include salaries, discretionary bonus and stock-based compensation costs, as
such costs are separately classified as research and development personnel costs.

Research  and  development  activities  are  central  to  our  business  model.  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 continue to increase in the foreseeable future as we
continue  our  ongoing  clinical  trials  for  our  product  candidates,  including  EDP1815  and  EDP1867,  initiate  additional  clinical  trials  of  other
product  candidates,  including  EDP2939  and  EDP1908,  continue  to  discover  and  develop  additional  product  candidates,  hire  additional
research and development personnel, build manufacturing capabilities and expand into additional therapeutic areas.

At  this  time,  we  cannot  reasonably  estimate  or  know  the  nature,  timing  and  estimated  costs  of  the  efforts  that  will  be  necessary  to
complete the development of, and obtain regulatory approval for, any of our product candidates. We are also unable to predict when, if ever,
material  net  cash  inflows  will  commence  from  sales  or  licensing  of  our  product  candidates.  This  is  due  to  the  numerous  risks  and
uncertainties associated with drug development, including the uncertainty of:

•

•

•

•

•

•

•

•

•

•

our ability to add and retain key research and development personnel;

our ability to successfully develop, obtain regulatory approval for, and then successfully commercialize, our product candidates;

our successful enrollment in and completion of clinical trials;

the costs associated with the development of our current product candidates and/or any additional product candidates we identify in-
house or acquire through collaborations;

our ability to discover, develop and utilize biomarkers to demonstrate target engagement, pathway engagement and the impact on
disease progression of our product candidates;

our ability to establish an appropriate safety profile with IND-enabling toxicology studies;

our ability to establish and maintain agreements with CMOs and other entities for clinical trial supply and future commercial supply, if
our product candidates are approved;

the terms and timing of any collaboration, license or other arrangement, including the terms and timing of any milestone payments
thereunder;

our  ability  to  obtain  and  maintain  patent,  trade  secret  and  other  intellectual  property  protection  and  regulatory  exclusivity  for  our
product candidates if and when approved;

our receipt of marketing approvals from applicable regulatory authorities;

81

Table of Contents

•

•

our ability to commercialize products, if and when approved, whether alone or in collaboration with others; and

the continued acceptable safety profiles of the product candidates following approval.

A  change  in  any  of  these  variables  with  respect  to  the  development  of  any  of  our  product  candidates  would  significantly  change  the
costs, timing and viability associated with the development of that product candidate. We expect our research and development expenses to
increase at least over the next several years as we continue to implement our business strategy, advance our current programs, expand our
research and development efforts, seek regulatory approvals for any product candidates that successfully complete clinical trials, identify and
develop  additional  product  candidates  and  incur  expenses  associated  with  hiring  additional  personnel  to  support  our  research  and
development efforts.

General and Administrative Expenses

General  and  administrative  expenses  consist  primarily  of  salaries  and  other  related  costs,  including  stock-based  compensation,  for
personnel in our executive, finance, corporate and business development, and administrative functions. General and administrative expenses
also include legal fees relating to patent and corporate matters; professional fees for accounting, auditing, tax and administrative consulting
services; insurance costs; administrative travel expenses; and facility-related expenses, which include direct depreciation costs and allocated
expenses for rent and maintenance of facilities and other operating costs.

We  anticipate  that  our  general  and  administrative  expenses  will  increase  in  the  future  as  we  increase  our  headcount  to  support  the
expected growth in our research and development activities and the potential commercialization of our product candidates. We also expect to
incur increased expenses associated with being a public company, including increased costs of accounting, audit, legal, regulatory and tax-
related services associated with maintaining compliance with exchange listing and SEC requirements, director and officer insurance costs
and investor and public relations costs.

Interest (Expense) Income, Net

Interest  income  (expense),  net  consisted  primarily  of  interest  earned  on  our  cash,  cash  equivalents  and  short-term  investments
balances  offset  by  interest  expense  at  the  stated  rate  on  borrowings  under  our  loan  and  security  agreement,  amortization  of  deferred
financing costs and interest expense related to the accretion of debt discount associated with the loan and security agreement.

Other (Expense) Income, Net

For  the  year  ended  December  31,  2020,  other  income  (expense),  net  primarily  consists  of  foreign  currency  gains  and  government

grants related to our operations in the United Kingdom.

Income Taxes

Income tax expense primarily relates to tax expense at our UK subsidiary.

Since our inception in 2014, we have not recorded any U.S. federal or state income tax benefits for the net losses we have incurred in

each year or our earned research and development tax credits, due to our uncertainty of realizing a benefit from those items.

82

Table of Contents

Results of Operations

Comparison of Years Ended December 31, 2020 and 2019

The following table summarizes our results of operations for the years ended December 31, 2020 and 2019 (in thousands):

Operating expenses:

Research and development
General and administrative

Total operating expenses
Loss from operations
Other (expense) income:

Interest (expense) income, net
Other income, net

Other (expense) income, net
Net loss before income taxes
Income tax expense
Net loss

Research and Development Expenses (in thousands):

Platform expenses
Inflammation programs
Oncology programs
Research and development personnel costs (including stock-based compensation)
Total research and development expenses

Year Ended December 31,

2020

2019

Increase/
(Decrease)

69,616  $
22,270 
91,886 
(91,886)

(2,109)
738 
(1,371)
(93,257)
(409)
(93,666) $

63,128  $
23,229 
86,357 
(86,357)

1,049 
26 
1,075 
(85,282)
(190)
(85,472) $

6,488 
(959)
5,529 
(5,529)

(3,158)
712 
(2,446)
(7,975)
(219)

(8,194)

Year Ended December 31,

2020

2019

Increase/
(Decrease)

11,487  $
30,467 
5,487 
22,175 
69,616  $

10,468  $
25,161 
9,226 
18,273 
63,128  $

1,019 
5,306 
(3,739)
3,902 
6,488 

$

$

$

$

Research and development expenses were $69.6 million for the year ended December 31, 2020, compared to $63.1 million for the year
ended December 31, 2019. The increase of $6.5 million was primarily driven by a $5.3 million increase in inflammation program costs due to
the progression of EDP1815 to Phase 2, the addition of COVID-19 studies utilizing EDP-1815, and costs incurred in contract manufacturing
to enable EDP1867 Phase 1 clinical trials partially offset by the closeout of the EDP1066 program. In addition, personnel costs increased by
$3.9  million  due  to  increases  in  clinical  development  and  technical  operations  headcount  to  support  increased  clinical  program  activities.
Finally, there was a $1.0 million increase for platform expenses which is in line with our strategy to maximize the potential of our platform.
These increases were partially offset by a $3.7 million decrease in our oncology program costs, primarily related to the clinical trial stage and
the impact of the COVID-19 pandemic on patient recruitment. Overall, we expect that our research and development expenses will continue
to increase in the foreseeable future as we continue our clinical trials for our product candidates, including EDP1815 and EDP1867, initiate
new  clinical  trials,  potentially  expand  into  additional  therapeutic  areas,  continue  discovery  and  development  efforts  for  additional  product
candidates, hire additional research and development personnel, and seek to increase manufacturing capabilities.

General and Administrative Expenses (in thousands):

General and administrative personnel costs (including stock-based compensation) $
Professional fees
Facility costs, office expense and other
Total general and administrative expenses

$

12,261  $
5,513 
4,496 
22,270  $

12,345  $
6,725 
4,159 
23,229  $

(84)
(1,212)
337 
(959)

Year Ended December 31,

2020

2019

Increase/
(Decrease)

83

Table of Contents

General and administrative expenses were $22.3 million for the year ended December 31, 2020, compared to $23.2 million for the year
ended December 31, 2019. The decrease of $1.0 million was primarily driven by $1.2 million lower cost associated with legal, consulting and
other professional fees, partially offset by higher IT, facilities and other office expenses costs. We expect this decrease to be temporary and
general  and  administrative  expenses  to  increase  due  to  higher  personnel  and  related  costs,  professional,  legal,  and  patent  fees  and
consulting expenses in support of our continued growth.

Other (Expense) Income, Net

Other income (expense), net for the year ended December 31, 2020 was expense of $1.4 million compared to income of $1.1 million for
the year ended December 31, 2019. This decrease was primarily driven by a decrease in interest income as a result of lower interest rates
and a lower cash and cash equivalent balance and an increase in interest expense as a result of a higher interest rate on a greater principal
balance from the 2019 Credit Facility, partially offset by foreign currency gains and a grant related to our operations in the United Kingdom.

Net Loss

Net loss was $93.7 million for the year ended December 31, 2020, compared to $85.5 million for the year ended December 31, 2019.
The increase of $8.2 million was primarily the result of the increase in research and development expenses and decrease in other income
(expense), net discussed above, partially offset by the decrease in general and administrative expenses discussed above.

Liquidity and Capital Resources    

To date, we have financed our operations primarily with the proceeds from issuance of our common stock combined with proceeds from
previous  sales  of  our  convertible  preferred  stock  to  our  equity  investors  and  borrowings  under  loan  and  security  agreements.  From  our
inception  through  December  31,  2020,  we  have  received  gross  proceeds  of  $332.0  million  from  such  transactions,  including  $30.0  million
borrowed under the 2019 Credit Facility. As of December 31, 2020, we had cash and cash equivalents of $68.9 million and an accumulated
deficit of $292.5 million. During the first quarter of 2021 we raised net proceeds of $82.2 million from the issuance of common stock exclusive
of certain other fees payable by us. We expect that our existing cash and cash equivalents as of December 31, 2020, together with the net
proceeds raised in the first quarter of 2021 from the issuance of our common stock, will enable us to fund our planned operating expenses
and capital expenditure requirements into the third quarter of 2022.

On June 3, 2019, we filed a Registration Statement on Form S-3 (File No. 333-231911) (the “Shelf”) with the SEC under which we can
offer  from  time  to  time  common  stock,  preferred  stock,  debt  securities,  warrants  and/or  units  of  any  combination  thereof  in  an  aggregate
amount of up to $200.0 million over a period of up to three years from the date of its effectiveness on June 6, 2019. We also simultaneously
entered into a sales agreement with Cowen and Company, LLC, as sales agent, providing for the offering, issuance and sale by us of up to
an  aggregate  $50.0  million  of  our  common  stock  from  time  to  time  in  “at-the-market”  offerings  under  the  Shelf.  For  the  year  ended
December 31, 2020, we had issued 1,232,131 shares of our common stock with offering prices ranging between $4.25 to $11.15 per share
for gross proceeds of $6.8 million and net proceeds of $6.6 million, after deducting commission and other offering expenses payable by us. In
January 2021, we issued 139,734 additional shares of our common stock with offering prices ranging between $12.54 and $13.17 per share
for gross proceeds of $1.8 million and net proceeds of $1.7 million, after deducting commission and other offering expenses payable by us.

On  February  2,  2021,  we  sold  5,175,000  shares  of  our  common  stock  in  an  underwritten  public  offering  at  a  public  offering  price  of
$15.00 per share, including the underwriters' exercise of their option to purchase 675,000 shares to cover over-allotment, generating gross
proceeds  of  $77.6  million  and  net  proceeds  of  underwriting  discounts  and  commission  of  $73.0  million,  exclusive  of  certain  other  offering
expenses payable by us.

On January 28, 2021, we entered into a stock purchase agreement with ALJ, pursuant to which on February 2, 2021, ALJ purchased
$7.5  million  of  our  common  stock  in  a  private  placement  at  a  purchase  price  of  $15.00  per  share.  The  sale  of  such  shares  will  not  be
registered under the Securities Act.

Debt financing

On July 19, 2019 we entered into the 2019 Credit Facility with K2HV providing for up to $45.0 million of current and future potential debt
financing.  The  aggregate  principal  amount  was  available  in  three  tranches  of  term  loans  of  $20.0  million,  $10.0  million,  and  $15.0  million,
respectively. At closing on July 19, 2019, we borrowed $20.0 million,

84

Table of Contents

representing  the  first  tranche  under  the  2019  Credit  Facility.  On  July  14,  2020,  we  drew  down  the  second  tranche  of  $10.0  million  and
availability of the third tranche expired on January 15, 2021.

Interest  on  the  outstanding  loan  balance  will  accrue  at  a  variable  rate  equal  to  the  greater  of  (i)  8.65%  and  (ii)  the  prime  rate  as
published  in  the  Wall  Street  Journal,  plus  3.15%.  We  are  required  to  make  monthly  interest-only  payments  through  February  2022.
Subsequent to the interest-only period, we are required to make equal monthly principal payments plus any accrued interest until the loans
mature in August 2024. Upon final payment or prepayment of the loans, we are required to pay a final payment equal to 4.3% of the loans
borrowed. We have an option to prepay the loans in whole, subject to a prepayment fee of 2% of the amount prepaid or, if the prepayment
occurs after the 18-month anniversary of the funding date of the loans, 1% of the amount prepaid.

Contemporaneous  with  the  closing  of  the  first  tranche  of  funding  described  above,  we  repaid  the  entire  $15.0  million  loan  balance
outstanding under an existing loan and security agreement with a separate financial institution. In accordance with the agreement underlying
the prior debt facility, we paid an additional 0.5% prepayment fee as additional expense.

We have incurred losses and generated negative operating cash flows since our inception and anticipate that we will continue to incur
losses  for  at  least  the  next  several  years.  We  incurred  net  losses  of  approximately  $93.7  million  and  $85.5  million  for  the  years  ended
December 31, 2020 and 2019, respectively. Until such time, if ever, as we can generate revenue from product sales, we expect to finance our
cash needs through a combination of equity offerings, debt financings and potential collaborations, license and development agreements. To
the extent that we raise additional capital through future equity offerings or debt financings, the ownership interest of common stockholders
will be diluted, and the terms of these securities may include liquidation or other preferences that adversely affect the rights of the common
stockholders. Debt and equity financings, 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. There can be no assurance that such
financings will be obtained on terms acceptable to us, if at all. If we are unable to raise additional capital in sufficient amounts or on terms
acceptable  to  us,  we  may  have  to  significantly  delay,  scale  back  or  discontinue  our  research  and  development  programs  or  future
commercialization  efforts.  If  we  raise  additional  funds  through  collaborations,  strategic  alliances  or  marketing,  distribution  or  licensing
arrangements with third parties for one or more of our current or future drug candidates, we may be required to relinquish valuable rights to
our technologies, future revenue streams, research programs or drug candidates or to grant licenses on terms that may not be favorable to
us. Our failure to raise capital as and when needed would have a material adverse effect on our financial condition and our ability to pursue
our business strategy.

Cash Flows

The following table summarizes our sources and uses of cash for each of the periods presented (in thousands):

Cash used in operating activities
Cash (used in)/provided by investing activities
Cash provided by financing activities
Net decrease in cash, cash equivalents and restricted cash

Operating Activities

Year Ended December 31,
2019
2020

$

$

(73,063) $
(1,315)
65,465 
(8,913) $

(71,980)
51,970 
4,992 
(15,018)

Net cash used in operating activities for the year ended December 31, 2020, was $73.1 million, primarily due to our net loss of $93.7
million. This was partially offset by non-cash charges, including stock-based compensation expense of $8.5 million, depreciation expense of
$2.0 million, lease expense of $2.0 million and reduction in working capital of $7.8 million.

Net cash used in operating activities for the year ended December 31, 2019, was $72.0 million, primarily due to our net loss of $85.5
million. This was partially offset by non-cash charges, including stock-based compensation expense of $8.2 million, depreciation expense of
$1.8 million, and reduction in working capital of $3.5 million.

Investing Activities

Net cash used in investing activities for the year ended December 31, 2020, was $1.3 million, primarily due to the purchase of capital

equipment.

85

Table of Contents

Net cash provided by investing activities for the year ended December 31, 2019, was $52.0 million, primarily consisting of maturity of

investments totaling $55.0 million, slightly offset by the purchase of capital equipment totaling $3.0 million during the year.

Financing Activities

Net  cash  provided  by  financing  activities  for  the  year  ended  December  31,  2020  was  $65.5  million,  primarily  due  to  proceeds  from
issuance  of  commons  stock  totaling  $55.0  million,  issuance  of  long-term  debt  under  our  2019  Credit  Facility  totaling  $10.0  million  and
proceeds from the issuance of common stock in connection with the exercise of options totaling $0.5 million.

Net cash provided by financing activities for the year ended December 31, 2019 was $5.0 million, primarily due to proceeds from the
issuance of long-term debt under our 2019 Credit Facility and proceeds from the issuance of common stock in connection with the exercise
of options totaling $0.5 million, partially offset by the repayment of our prior debt facility.

Funding Requirements

We have incurred losses and cumulative negative cash flows from operations since our inception. As of December 31, 2020, we had an
accumulated deficit of $292.5 million. We anticipate that we will continue to incur significant losses for at least the next several years. We
expect  that  our  research  and  development  and  general  and  administrative  expenses  will  continue  to  increase.  As  a  result,  we  will  need
additional capital to fund our operations, which we may raise through a combination of the sale of equity, debt financings, or other sources,
including potential collaborations.

We  expect  our  expenses  to  increase  substantially  in  connection  with  our  ongoing  development  activities  related  to  the  initiation  of
clinical studies and preclinical work on additional monoclonal microbial product candidates, which are still in development, and our follow-
on therapeutics and other programs. In addition, we expect to incur additional costs associated with increased personnel and operating as a
public company. We anticipate that our expenses will increase substantially if and as we:

•

•

•

continue our proof of concept clinical trials of EDP1815;

advance the clinical development of any additional monoclonal microbial product candidates;

conduct research and continue preclinical development of potential product candidates;

• make  strategic  investments  in  manufacturing  capabilities,  including  potentially  planning  and  building  a  small-scale  commercial

manufacturing facility;

• maintain our current intellectual property portfolio and opportunistically acquire complementary intellectual property;

•

•

•

•

seek to obtain regulatory approvals for our product candidates;

potentially establish a sales, marketing and distribution infrastructure and scale-up manufacturing capabilities to commercialize any
products for which we may obtain regulatory approval;

add clinical, scientific, operational, financial and management information systems and personnel, including personnel to support our
product development and potential future commercialization efforts and to support our transition to a public company; and

experience  any  delays  or  encounter  any  issues  with  any  of  the  above,  including  but  not  limited  to  failed  studies,  complex  results,
safety issues or other regulatory challenges.

During the first quarter of 2021 we raised net proceeds of $82.2 million from the issuance of common stock exclusive of certain other
fees payable by us. We expect that our cash and cash equivalents as of December 31, 2020 together with the net proceeds raised in the first
quarter  of  2021  from  the  issuance  of  our  common  stock,  will  enable  us  to  fund  our  planned  operating  expenses  and  capital  expenditure
requirements  into  the  third  quarter  of  2022.  Our  forecast  of  the  period  of  time  through  which  our  financial  resources  will  be  adequate  to
support  our  operations  is  a  forward-looking  statement  and  involves  risks  and  uncertainties,  and  actual  results  could  vary  as  a  result  of  a
number  of  factors.  Our  forecast  is  based  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  EDP1815  and  EDP1867,  any  additional
monoclonal microbial product candidates or any follow-on programs and because the extent to which we may enter into collaborations with
third parties for development of these product candidates is unknown, we are

86

Table of Contents

unable  to  estimate  the  amounts  of  increased  capital  outlays  and  operating  expenses  associated  with  completing  the  research  and
development  of  our  product  candidates.  Our  future  capital  requirements  for  our  technology  platform  or  our  other  programs  will  depend  on
many factors, including:

•

•

•

•

•

•

•

•

•

the progress and results of clinical studies of EDP1815 and EDP1867;

the cost of manufacturing clinical supplies of our product candidates;

the scope, progress, results and costs of preclinical development, laboratory testing for any other potential product candidates;

the costs, timing and outcome of regulatory review of our product candidates;

the costs and timing of future commercialization activities, including manufacturing, marketing, sales and distribution, for any of our
product candidates for which we receive marketing approval;

the revenue, if any, received from commercial sales of our product candidates for which we receive marketing approval;

the costs and timing of preparing, filing and prosecuting patent applications, maintaining and enforcing our intellectual property rights
and defending any intellectual property-related claims;

the effect of competing technological and market developments; and

the extent to which we acquire or invest in businesses, products and technologies, including entering into licensing or collaboration
arrangements for product candidates, although we currently have no commitments or agreements to complete any such acquisitions
or investments in businesses.

Identifying  potential  product  candidates  and  conducting  preclinical  testing  and  clinical  trials  is  a  time  consuming,  expensive  and
uncertain  process  that  takes  years  to  complete,  and  we  may  never  generate  the  necessary  data  or  results  required  to  obtain  marketing
approval and achieve product sales. In addition, our product candidates, if approved, may not achieve commercial success. Our commercial
revenues,  if  any,  will  be  derived  from  sales  of  products  that  we  do  not  expect  to  be  commercially  available  for  many  years,  if  ever.
Accordingly, we will need to obtain substantial additional funds to achieve our business objectives.

Adequate  additional  funds  may  not  be  available  to  us  on  acceptable  terms,  or  at  all.  To  the  extent  that  we  raise  additional  capital
through the sale of equity or convertible debt securities, the ownership interest of existing stockholders will be diluted, and the terms of these
securities may include liquidation or other preferences that adversely affect the rights of common stockholders. Additional debt financing and
preferred  equity  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  require  the  issuance  of  warrants,
which could potentially dilute the ownership interest of existing stockholders. The terms of our 2019 Credit Facility with K2HV preclude us
from  paying  dividends  on  our  equity  securities  without  their  consent.  If  we  lack  sufficient  capital  to  expand  our  operations  or  otherwise
capitalize on our business opportunities, our business, financial condition and results of operations would be materially adversely affected.

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, research programs, or product candidates 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  when  needed,  we  may  be
required to delay, limit or terminate our product development programs or any future commercialization efforts or grant rights to develop and
market product candidates to third parties that we would otherwise prefer to develop and market ourselves.

Contractual Obligations and Commitments

We are a smaller reporting company, as defined by Rule 12b-2 of the Exchange Act, and are not required to provide this information.

Off-Balance Sheet Arrangements

As of December 31, 2020, we did not have, and we do not currently have, any off-balance sheet arrangements, as defined in the rules

and regulations of the SEC.

87

Table of Contents

Critical Accounting Policies and Use of Estimates

Our  management's  discussion  and  analysis  of  financial  condition  and  results  of  operations  are  based  on  our  consolidated  financial
statements which are prepared in accordance with generally accepted accounting principles, or GAAP, in the United States of America. The
preparation of our consolidated financial statements and related disclosures requires us to make estimates and assumptions that affect the
reported amount of assets, liabilities, revenue, costs and expenses, and related disclosures. We believe that the estimates and assumptions
involved  in  the  accounting  policies  described  below  may  have  the  greatest  potential  impact  on  our  consolidated  financial  statements  and,
therefore,  consider  these  to  be  our  critical  accounting  policies.  We  evaluate  our  estimates  and  assumptions  on  an  ongoing  basis  using
historical experience, known trends and events and various other factors that are believed to be reasonable under the circumstances, the
results  of  which  form  the  basis  for  making  judgments  about  the  carrying  values  of  assets  and  liabilities  that  are  not  readily  apparent  from
other sources. Our actual results may differ from these estimates under different assumptions and conditions.

Accrued Research and Development Expenses

As  part  of  the  process  of  preparing  our  consolidated  financial  statements,  we  are  required  to  estimate  our  accrued  research  and
development expenses. This process involves reviewing open contracts and purchase orders, communicating with our personnel to identify
services  that  have  been  performed  on  our  behalf  and  estimating  the  level  of  service  performed  and  the  associated  costs  incurred  for  the
services when we have not yet been invoiced or otherwise notified of the actual costs. The majority of our service providers invoice us in
arrears  for  services  performed,  on  a  pre-determined  schedule  or  when  contractual  milestones  are  met;  however,  some  require  advanced
payments. We make estimates of our accrued expenses as of each balance sheet date in our consolidated financial statements based on
facts and circumstances known to us at that time. Examples of estimated accrued research and development expenses include fees paid to:

• CROs in connection with performing research services on our behalf including, but not limited to, clinical trials and preclinical studies;

•

•

•

investigative sites and other providers in connection with clinical trials and preclinical studies;

other research and development service providers such as academic institutions and laboratory services providers in connection with
discovery, preclinical and clinical development activities; and

vendors related to product manufacturing, development and distribution of clinical supplies.

We base our expenses related to clinical trials and preclinical studies on our estimates of the services received and efforts expended
pursuant to quotes and contracts with multiple CROs, investigative sites, laboratories and other providers that conduct and manage those
studies on our behalf. The financial terms of these agreements are subject to negotiation, vary from contract to contract and may result in
uneven payment flows. There may be instances in which payments made to our vendors will exceed the level of services provided and result
in a prepayment of the clinical expense. Payments under some of these contracts depend on factors such as the successful enrollment of
patients  and  the  completion  of  milestones.  In  accruing  service  fees,  we  estimate  the  time  period  over  which  services  will  be  performed,
enrollment of patients, number of sites activated and the level of effort to be expended in each period. If the actual timing of the performance
of services or the level of effort varies from our estimate, we adjust the accrual or amount of prepaid expense accordingly. Although we do
not  expect  our  estimates  to  be  materially  different  from  amounts  actually  incurred,  our  understanding  of  the  status  and  timing  of  services
performed relative to the actual status and timing of services performed may vary and may result in us reporting amounts that are too high or
too  low  in  any  particular  period.  To  date,  we  have  not  made  any  material  adjustments  to  our  prior  estimates  of  accrued  research  and
development expenses.

Stock-Based Compensation

We measure stock options and other stock-based awards granted to employees and directors based on the fair value on the date of
grant  and  recognize  the  corresponding  compensation  expense  of  those  awards  over  the  requisite  service  period,  which  is  generally  the
vesting  period  of  the  respective  award.  Generally,  we  issue  stock  options  and  restricted  stock  awards  with  only  service-based  vesting
conditions and record the expense for these awards using the straight-line method, adjusting for pre-vesting forfeitures in the period in which
the forfeitures occur. We measure stock-based awards granted to consultants and non-employees based on the fair value of the award on
the date of the grant. Compensation expense is recognized over the period during which services are rendered by such consultants and non-
employees until completed. Prior to January 1, 2020, we accounted for these awards in accordance with the provisions of ASC Subtopic 505-
50, Equity-Based Payments to Non-employees (“ASC 505-50”). Under ASC 505-50, share-based awards to nonemployees were subject to
periodic fair value re-measurement at the end of each financial reporting period prior to completion of the service.

88

Table of Contents

As discussed in Note 2 (Significant Accounting Policies) to our consolidated financial statements included elsewhere in this Annual
Report on Form 10-K under the heading “New Accounting Pronouncements - Adopted during the current period,” we adopted ASU No. 2018-
07,  Stock-based  Compensation:  Improvements  to  Nonemployee  Share-based  Payment  Accounting  (Topic  718),  on  January  1,  2020.  As  a
result, our accounting for nonemployee awards is now generally consistent with that of employee awards. Beginning on January 1, 2020, the
measurement date for nonemployee awards is the date of grant without any subsequent changes in the fair value of the award.

We estimate the fair value of each stock option grant using the Black-Scholes option-pricing model. Use of this model requires that we
make assumptions as to the volatility of our common stock, the expected term of our stock options, the risk-free interest rate for a period that
approximates the expected term of our stock options, and our expected dividend yield. Prior to May 2018, we were a privately-held company
with limited operating history and no company-specific historical and implied volatility information and accordingly, we estimate our expected
volatility based on the historical volatility of a group of publicly traded peer companies. We expect to continue to do so until such time as we
have  adequate  historical  data  regarding  the  volatility  of  our  traded  stock  price.  We  use  the  simplified  method  prescribed  by  SEC  Staff
Accounting Bulletin No. 107, Share-Based Payment, to calculate the expected term of options granted to employees and directors. We base
the expected term of options granted to consultants and non-employees on the contractual term of the options. We determine the risk-free
interest rate by reference to the U.S. Treasury yield curve in effect at the time of grant of the award for time periods approximately equal to
the expected term of the award. Expected dividend yield is based on the fact that we have never paid cash dividends and do not expect to
pay any cash dividends in the foreseeable future.

Item 7A. Quantitative and Qualitative Disclosure about Market Risk

We are a smaller reporting company, as defined by Rule 12b-2 of the Exchange Act, and are not required to provide this information.

Item 8. Financial Statements and Supplementary Data

Our  consolidated  financial  statements,  together  with  the  report  of  our  independent  registered  public  accounting  firm,  appear  in  this

Annual Report on Form 10-K beginning on page F-1 and are incorporated by reference into this Item 8.

Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosures

    None.

Item 9A. Controls and Procedures

Management’s Evaluation of our Disclosure Controls and Procedures

Our management, with the participation of our principal executive officer and our principal financial officer, evaluated, as of the end of
the period covered by this Annual Report on Form 10-K, the effectiveness of our disclosure controls and procedures, as defined under 13a-
15(e)  and  15d-15(e)  under  the  Exchange  Act.  Based  on  that  evaluation,  our  principal  executive  officer  and  principal  financial  officer
concluded  that,  as  of  December  31,  2020,  our  disclosure  controls  and  procedures  as  of  such  date  were  effective  at  the  reasonable
assurance  level.  The  term  “disclosure  controls  and  procedures,”  as  defined  in  Rules  13a-15(e)  and  15d-15(e)  under  the  Exchange  Act,
means controls and other procedures of a company that are designed to ensure that information required to be disclosed by a company in
the  reports  that  it  files  or  submits  under  the  Exchange  Act  are  recorded,  processed,  summarized  and  reported  within  the  time  periods
specified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to
ensure  that  information  required  to  be  disclosed  by  us  in  the  reports  we  file  or  submit  under  the  Exchange  Act  is  accumulated  and
communicated  to  our  management,  including  our  principal  executive  officer  and  principal  financial  officer,  as  appropriate  to  allow  timely
decisions  regarding  required  disclosure.  Management  recognizes  that  any  controls  and  procedures,  no  matter  how  well  designed  and
operated,  can  provide  only  reasonable  assurance  of  achieving  their  objectives  and  our  management  necessarily  applies  its  judgment  in
evaluating the cost-benefit relationship of possible controls and procedures.

89

Table of Contents

Management’s Annual Report on Internal Control Over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting, as defined in Rules
13a-15(f) and 15d-15(f) of the Exchange Act. Our management, under the supervision and with the participation of our principal executive
officer  and  principal  financial  officer,  conducted  an  evaluation  of  the  effectiveness  of  our  internal  control  over  financial  reporting  as  of
December 31, 2020 based on the framework in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations
of the Treadway Commission (2013 Framework). Based on the results of its evaluation, management concluded that our internal control over
financial reporting was effective as of December 31, 2020.

Attestation Report of the Registered Public Accounting Firm

This Annual Report on Form 10-K does not include an attestation report of our registered public accounting firm due to an exemption

established by the JOBS Act for “emerging growth companies.”

Changes in Internal Control over Financial Reporting

There was no change in our internal control over financial reporting, as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange
Act, that occurred during our most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, our internal
control over financial reporting.

Item 9B. Other Information

None.

90

Table of Contents

Item 10. Directors, Executive Officers, and Corporate Governance

PART III

The information required by this Item will be set forth in the sections entitled “Proposal 1: Election of Directors,” “Executive Officers” and
“Corporate Governance” of our proxy statement for our 2021 annual meeting of stockholders to be filed with the SEC within 120 days of the
fiscal year ended December 31, 2020, and is incorporated into this Annual Report on Form 10-K by reference.

Item 11. Executive Compensation

The information required by this Item will be set forth in the sections entitled “Executive Compensation” and “Director Compensation” of
our  proxy  statement  for  our  2021  annual  meeting  of  stockholders  to  be  filed  with  the  SEC  within  120  days  of  the  fiscal  year  ended
December 31, 2020, and is incorporated into this Annual Report on Form 10-K by reference.

Item 12. Securities Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

Other than the information set forth below, the information required by this Item will be set forth in the section entitled “Stock Ownership”
of  our  proxy  statement  for  our  2021  annual  meeting  of  stockholders  to  be  filed  with  the  SEC  within  120  days  of  the  fiscal  year  ended
December 31, 2020, and is incorporated into this Annual Report on Form 10-K by reference.

Securities Authorized for Issuance Under Equity Compensation Plans

The following table provides information as of December 31, 2020, regarding our common stock that may be issued under: (1) the Evelo
Biosciences, Inc. 2015 Stock Incentive Plan (the "2015 Plan"); (2) Evelo Biosciences, Inc. 2018 Incentive Award Plan, (the "2018 Plan"); and
(3) the Evelo Biosciences, Inc. 2018 Employee Stock Purchase Plan (the “ESPP”).

Plan category:
Equity compensation plans
approved by stockholders
2015 Plan (1)
2018 Plan (2)
ESPP (4)
Equity Compensation Plans not
approved by Stockholders

Total

Number of Securities to be
Issued Upon Exercise of
Outstanding Options, Warrants,
and Rights
(a)

Weighted-Average Exercise
Price of Outstanding Options,
Warrants, and Rights
(b)

Number of Securities Available for
Future Issuance Under Equity
Compensation Plans (excludes
securities reflected in column (a))
(c)

$
3,114,275 
3,780,387  (3) $
$
— 

— 
6,894,662 

$
$

4.05 
8.77 
— 

— 
6.64 

— 
951,621 
307,753  (5)

— 
1,259,374 

(1)    In connection with the initial public offering of shares of our common stock in May 2018 (the “IPO”), we adopted the 2018 Plan and will
not make future grants or awards under the 2015 Plan. As such, the 113,006 securities previously reserved under the 2015 Plan have been
excluded from the table above.

(2)        Pursuant  to  the  terms  of  the  2018  Plan,  the  number  of  shares  of  common  stock  available  for  issuance  under  the  2018  Plan
automatically increases on each January 1, until and including January 1, 2028, by an amount equal to the lesser of (A) 4% of the aggregate
number of shares of common stock outstanding on the final day of the immediately preceding calendar year and (B) such smaller number of
shares of common stock as is determined by the board of directors.

(3)    Includes 3,496,387 outstanding options to purchase stock under the 2018 Plan and 284,000 restricted stock units (RSUs) under the
2018 Plan.

91

Table of Contents

(4)        Pursuant  to  the  terms  of  the  ESPP,  the  number  of  shares  of  common  stock  that  may  be  issued  under  the  ESPP  will  automatically
increase on each January 1, until and including January 1, 2028, by an amount equal to the lesser of (A) 1% of the aggregate number of
shares of common stock outstanding on the final day of the immediately preceding calendar year and (ii) such smaller number of shares of
common stock as is determined by the board of directors. The board of directors determined that, as to the January 1, 2020 increase, no
shares be added to the number of shares reserved under the ESPP.

(5)     Includes 307,753 shares available for issuance under the ESPP, of which 27,587 were issued on January 31, 2021.

92

Table of Contents

Item 13. Certain Relationships and Related Transactions, and Director Independence

The information required by this Item will be set forth in the sections entitled “Corporate Governance” and “Certain Transactions with
Related Persons” of our proxy statement for our 2021 annual meeting of stockholders to be filed with the SEC within 120 days of the fiscal
year ended December 31, 2020, and is incorporated into this Annual Report on Form 10-K by reference.

Item 14. Principal Accountant Fees and Services

The information required by this Item will be set forth in the section entitled “Proposal No. 2 Ratification of Appointment of Independent
Registered Public Accounting Firm” of our proxy statement for our 2021 annual meeting of stockholders to be filed with the SEC within 120
days of the fiscal year ended December 31, 2020, and is incorporated into this Annual Report on Form 10-K by reference.

Item 15. Exhibits and Financial Statement Schedules

(a)(1) Financial Statements.

The response to this portion of Item 15 is set forth under Item 8 hereof.

(a)(2) Financial Statement Schedules.

PART IV

All  schedules  have  been  omitted  because  they  are  not  required  or  because  the  required  information  is  given  in  the  Consolidated

Financial Statements or Notes thereto.

(a)(3) Exhibits.

Exhibit
Number

Description of Exhibit

3.1
3.2

4.1

4.2

4.3

10.1#

10.2#

10.3#
10.4#
10.5#

10.6#

10.7

10.8#

10.9#

Restated Certificate of Incorporation of Evelo Biosciences, Inc.
Amended and Restated Bylaws of Evelo Biosciences, Inc.
Fourth Amended and Restated Investors’ Rights Agreement, dated February 9, 2018, by
and among Evelo Biosciences, Inc. and the investors named therein

Specimen Stock Certificate evidencing the shares of common stock

Description of Capital Stock
2015 Stock Incentive Plan, as amended, and U.K. sub-plan and forms of agreements
thereunder

2018 Incentive Award Plan, and U.K. sub-plan and forms of awards thereunder

2018 Employee Stock Purchase Plan, as amended
Non-Employee Director Compensation Program, as amended
Executive Severance Plan, as amended

Form of Indemnification Agreement for Directors and Officers

Sublease Agreement between Evelo Biosciences, Inc. and Bio-Rad Laboratories, Inc.,
dated December 27, 2017
Terms and Conditions of Employment between Evelo Biosciences (UK) Limited and
Duncan McHale, M.B.B.S., Ph.D., effective as of May 1, 2019
Offer Letter between Evelo Biosciences, Inc. and Balkrishan (Simba) Gill, Ph.D., dated
June 25, 2015, as amended on April 26, 2018

93

Incorporated by Reference
Filing
date

Exhibit

File
No.

Filed
Herewith

Form

8-K
8-K

S-1/A

S-1/A

10-K

S-1/A

S-1/A

10-K
10-K
10-K

S-1/A

S-1/A

001-38473
001-38473
333-
224278
333-
224278
001-38473
333-
224278
333-
224278
001-38473
001-38473
001-38473
333-
224278
333-
224278

8-K

001-38473

S-1/A

333-
224278

3.1
3.2

4.1

4.2

10.3

10.1

10.2

10.3
10.4
10.5

10.6

10.8

10.1

5/11/18
5/11/18

4/30/18

4/30/18

2/14/2020

4/30/18

4/30/18

2/14/2020
2/14/2020
2/14/2020

4/30/18

4/30/18

4/25/19

10.11

4/30/18

Table of Contents

10.10#

10.11#

10.12#

10.13

10.14†

10.15†

10.16††

10.17††

10.18

10.19

10.20

21.1
23.1

31.1

31.2

32.1

32.2

101.INS

101.SCH
101.CAL
101.DEF
101.LAB
101.PRE

Offer Letter between Evelo Biosciences, Inc. and Mark Bodmer, Ph.D., dated October 6,
2015
Letter Agreement, dated September 16, 2019, between Evelo Biosciences, Inc. and David
R. Epstein, as amended
Consulting Agreement, dated September 16, 2019, between Evelo Biosciences, Inc. and
David R. Epstein, as amended
Master Services Agreement, dated September 1, 2018, between Evelo Biosciences, Inc.
and Weatherden Ltd
Patent License Agreement between Mayo Foundation for Medical Education and Research
and Evelo Biosciences, Inc., dated August 6, 2017
Exclusive License Agreement between The University of Chicago for an Immuno-oncology
Technology and Evelo Biosciences, Inc, dated March 10, 2016
Collaboration Agreement between Evelo Biosciences, Inc. and Sacco S.r.l. dated July 9,
2019
Development and Clinical Master Services Agreement between Evelo Biosciences, Inc. and
Halo Pharmaceutical, Inc. d/b/a Cambrex Whippany dated December 17, 2020
Loan and Security Agreement by and among Evelo Biosciences, Inc. and the other
borrowers party thereto, the lenders party thereto, K2 HealthVentures LLC, as
administrative agent for such lenders, and Ankura Trust Company, LLC, as collateral agent
for such lenders, dated July 19, 2019, as amended
Second Amendment to Loan and Security Agreement dated as of May 15, 2020 by and
among Evelo Biosciences, Inc., the lenders party thereto and K2 HealthVentures LLC, as
administrative agent for such lenders.
Third Amendment to Loan and Security Agreement dated as of July 8, 2020 by and among
Evelo Biosciences, Inc., the lenders party thereto and K2 HealthVentures LLC, as
administrative agent for such lenders
Subsidiaries of Evelo Biosciences, Inc.
Consent of Ernst & Young LLP
Certification of Principal Executive Officer Pursuant to Rules 13a-14(a) and 15d-14(a) under
the Securities Exchange Act of 1934, as Adopted Pursuant to Section 302 of the Sarbanes-
Oxley Act of 2002
Certification of Principal Financial Officer Pursuant to Rules 13a-14(a) and 15d-14(a) under
the Securities Exchange Act of 1934, as Adopted Pursuant to Section 302 of the Sarbanes-
Oxley Act of 2002
Certification of Principal Executive Officer Pursuant to 18 U.S.C. Section 1350, as Adopted
Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
Certification of Principal Financial Officer Pursuant to 18 U.S.C. Section 1350, as Adopted
Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
Inline XBRL Instance Document - the Instance Document does not appear in the interactive
data file because its XBRL tags are embedded within the Inline XBRL document
Inline XBRL Taxonomy Extension Schema Document
Inline XBRL Taxonomy Extension Calculation Linkbase Document
Inline XBRL Taxonomy Extension Definition Linkbase Document
Inline XBRL Taxonomy Extension Label Linkbase Document
Inline XBRL Taxonomy Extension Presentation Linkbase Document

94

S-1/A

333-
224278

10-Q

001-38473

10-Q

001-38473

10.10

4/30/18

10.2

10.3

10/30/20

10/30/20

10-K

001-38473

10.12

2/15/19

S-1/A

S-1/A

333-
224278
333-
224278

10.14

4/30/18

10.15

4/30/18

10-Q

001-38473

10.4

8/6/19

10-Q

001-38473

10.3

8/6/19

8-K

001-38473

10.1

5/18/20

10-Q

001-38473

10.2

7/31/20

10-K

001-38473

21.1

2/14/2020

*

*

*

*

**

**

*

*
*
*
*
*

Table of Contents

104

Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

* Filed herewith
** Furnished herewith
# Indicates management contract or compensatory plan.
† Portions of this exhibit (indicated by asterisks) have been omitted pursuant to a request for confidential treatment.
†† Portions of this exhibit (indicated by asterisks) have been omitted pursuant to Item 601(b)(10)(iv) of Regulation S-K

Certain agreements filed as exhibits to this Annual Report on Form 10-K contain representations and warranties that the parties thereto
made to each other. These representations and warranties have been made solely for the benefit of the other parties to such agreements
and may have been qualified by certain information that has been disclosed to the other parties to such agreements and that may not be
reflected in such agreements. In addition, these representations and warranties may be intended as a way of allocating risks among parties if
the statements contained therein prove to be incorrect, rather than as actual statements of fact. Accordingly, there can be no reliance on any
such representations and warranties as characterizations of the actual state of facts. Moreover, information concerning the subject matter of
any such representations and warranties may have changed since the date of such agreements.

(b)  Financial  Statement  Schedules.  Schedules  not  listed  above  have  been  omitted  because  the  information  required  to  be  set  forth

therein is not applicable or is shown in the audited consolidated financial statements or notes thereto.

95

Table of Contents

Item 16. Form 10-K Summary

Not applicable.

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

to be signed on its behalf by the undersigned, thereunto duly authorized.

SIGNATURES

Date: March 9, 2021

EVELO BIOSCIENCES, INC.
By:

/s/ Balkrishan (Simba) Gill, Ph.D.

  Balkrishan (Simba) Gill, Ph.D.
  President and Chief Executive Officer

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

the registrant in the capacities and on the dates indicated.

Signature

Title

Date

/s/ Balkrishan (Simba) Gill
Balkrishan (Simba) Gill, Ph.D.

/s/ Xiaoli (Jacqueline) Liu
Xiaoli (Jacqueline) Liu

/s/ David R. Epstein
David R. Epstein

/s/ Juan Andres
Juan Andres

/s/ Ara Darzi
Lord Ara Darzi

/s/ John A. Hohneker
John A. Hohneker, M.D.

/s/ Theodose Melas-Kyriazi
Theodose Melas-Kyriazi

/s/ David P. Perry
David P. Perry

/s/ Nancy A. Simonian
Nancy A. Simonian, M.D.

President, Chief Executive Officer and Director
(principal executive officer and principal financial officer)

March 9, 2021

VP of Finance and Controller
(principal accounting officer)

March 9, 2021

Chairman of the Board of Directors

March 9, 2021

March 9, 2021

March 9, 2021

March 9, 2021

March 9, 2021

March 9, 2021

March 9, 2021

Director

Director

Director

Director

Director

Director

96

 
 
Table of Contents

EVELO BIOSCIENCES, INC.

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

Report of Independent Registered Public Accounting Firm
Consolidated Balance Sheets
Consolidated Statements of Operations and Comprehensive Loss
Consolidated Statements of Stockholders’ Equity
Consolidated Statements of Cash Flows
Notes to Consolidated Financial Statements

Page

2
3
4
5
6
7

F-1

Table of Contents

Report of Independent Registered Public Accounting Firm

To the Shareholders and the Board of Directors of Evelo Biosciences, Inc.

Opinion on the Financial Statements

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

Adoption of ASU No. 2016-02

As discussed in Note 2 to the consolidated financial statements, the Company changed its method of accounting for leases in 2020 due

to the adoption of Accounting Standards Update (ASU) No. 2016-02 Leases (Topic 842), and the related amendments.

Basis for Opinion

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

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

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

/s/ Ernst & Young LLP

We have served as the Company’s auditor since 2017.
Boston, MA
March 9, 2021

F-2

Table of Contents

Evelo Biosciences, Inc.
Consolidated Balance Sheets
(In thousands, except per share and share amounts)

Assets
Current assets:

Cash and cash equivalents
Prepaid expenses and other current assets

Total current assets
Property and equipment, net
Right of use asset - operating lease
Other assets

Total assets
Liabilities and stockholders’ equity
Current liabilities:

Accounts payable
Accrued expenses
Operating lease liability, current portion
Other current liabilities

Total current liabilities

Noncurrent liabilities:
Long-term debt
Operating lease liability, net of current portion
Deferred rent, net of current portion
Other noncurrent liabilities
Total liabilities
Commitments and contingencies (Note 9)
Stockholder’s equity:

Preferred stock, $0.001 par value; 10,000,000 shares authorized; no shares issued and
outstanding at December 31, 2020 and 2019, respectively
Common stock, $0.001 par value; 200,000,000 shares authorized; 47,488,505 and 32,232,258
shares issued and 47,470,119 and 32,170,605 shares outstanding at December 31, 2020 and
2019, respectively
Additional paid-in capital
Accumulated deficit
Total stockholders’ equity

Total liabilities and stockholders’ equity

December 31,

2020

2019

68,857  $
2,123 
70,980 
7,478 
10,757 
1,424 
90,639  $

1,442  $

16,254 
1,674 
463 
19,833 

30,048 
9,989 
— 
284 
60,154 

77,833 
3,176 
81,009 
8,341 
— 
1,570 
90,920 

620 
8,758 
— 
365 
9,743 

19,634 
— 
1,148 
198 
30,723 

— 

— 

47 
322,957 
(292,519)
30,485 
90,639  $

32 
259,018 
(198,853)
60,197 
90,920 

$

$

$

$

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

F-3

Table of Contents

Evelo Biosciences, Inc.
Consolidated Statements of Operations and Comprehensive Loss
(In thousands, except share and per share amounts)

Operating expenses:

Research and development
General and administrative

Total operating expenses

Loss from operations
Other (expense) income:

Interest (expense) income, net
Other income, net

Other (expense) income, net

Loss before income taxes
Income tax expense

Net loss

Weighted-average number of common shares outstanding, basic and diluted

Net loss per share, basic and diluted

Comprehensive loss:
Net loss
Other comprehensive loss:

Unrealized gain on investments, net of tax of $0

Comprehensive loss

Year Ended December 31,
2019
2020

69,616  $
22,270 
91,886 
(91,886)

(2,109)
738 
(1,371)
(93,257)
(409)
(93,666) $

63,128 
23,229 
86,357 
(86,357)

1,049 
26 
1,075 
(85,282)
(190)
(85,472)

39,479,197 

32,031,862 

(2.37) $

(2.67)

(93,666) $

(85,472)

— 

(93,666) $

18 
(85,454)

$

$

$

$

$

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

F-4

Table of Contents

Evelo Biosciences, Inc.
Consolidated Statements of Stockholders’ Equity
(In thousands, except share amounts)

Balance-January 1, 2019
Vesting of restricted common stock
Exercise of stock options
Stock-based compensation expense
Unrealized gain on investments
Net loss
Balance-December 31, 2019
Issuance of common stock, net of fees
Vesting of restricted common stock
Issuance of common stock under the Employee
Stock Purchase Plan
Exercise of stock options
Stock-based compensation expense
Net loss

Balance-December 31, 2020

Common Stock

Amount

Shares
31,825,769  $
64,118 
280,718 
— 
— 
— 

32,170,605  $
15,032,131 
43,267 

28,603 
195,513 
— 
— 

47,470,119  $

Additional
Paid-in
Capital

Accumulated
Other
Comprehensive
Loss

Accumulated
Deficit

Total

32  $
— 
— 
— 
— 
— 
32  $
15 
— 

— 
— 
— 
— 
47  $

250,316  $

26 
511 
8,165 
— 
— 

259,018  $
54,979 
21 

92 
379 
8,468 
— 

322,957  $

(18) $
— 
— 
— 
18 
— 
—  $
— 
— 

— 
— 
— 
— 
—  $

(113,381) $

— 
— 
— 
— 
(85,472)
(198,853) $

— 
— 

— 
— 
— 
(93,666)
(292,519) $

136,949 
26 
511 
8,165 
18 
(85,472)
60,197 
54,994 
21 

92 
379 
8,468 
(93,666)
30,485 

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

F-5

Table of Contents

Evelo Biosciences, Inc.
Consolidated Statements of Cash Flows
(In thousands)

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

Stock-based compensation expense
Depreciation expense
Net accretion of discount on marketable securities
Non-cash interest expense
Non-cash lease expense
Gain on sale of fixed assets

Prepaid expenses and other current assets
Accounts payable
Accrued expenses and other current liabilities
Operating lease liabilities
Other liabilities

Net cash used in operating activities
Investing activities
Proceeds from sales and maturities of investments
Purchases of property and equipment
Proceeds from the sale of fixed assets
Net cash (used in) provided by investing activities
Financing activities
Net proceeds from the issuance of common stock, net of issuance cost
Net proceeds from the issuance of long-term debt
Proceeds from issuance of common stock under employee stock purchase plan and the exercise of stock
options, restricted common stock
Repayment of long-term debt
Net cash provided by financing activities
Net increase in cash, cash equivalents and restricted cash
Cash, cash equivalents and restricted cash – beginning of year

Cash, cash equivalents and restricted cash – end of year
Supplemental disclosure of cash flow information
Cash paid for interest
Cash paid for taxes
Noncash investing and financing activities
Property and equipment additions in accounts payable and accrued expenses
Public offering cost in accrued expenses

$

$
$

$
$

Year Ended December 31,
2019
2020

$

(93,666) $

(85,472)

8,468 
2,026 
— 
374 
1,976 
(6)
1,503 
837 
7,438 
(2,218)
205 
(73,063)

— 
(1,321)
6 
(1,315)

54,994 
10,000 

471 
— 
65,465 
(8,913)
79,333 
70,420  $

2,172  $
20  $

178  $
111  $

8,165 
1,764 
(164)
255 
— 
(2)
372 
(585)
3,694 
— 
(7)
(71,980)

55,000 
(3,032)
2 
51,970 

— 
19,481 

511 
(15,000)
4,992 
(15,018)
94,351 
79,333 

1,166 
— 

246 
— 

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

F-6

Table of Contents

Evelo Biosciences, Inc.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

1. Organization and Basis of Presentation

Evelo Biosciences, Inc. ("Evelo" or the "Company”) is a biotechnology company which was incorporated in Delaware on May 6, 2014.
The  Company  is  discovering  and  developing  oral  biologics  that  act  on  cells  in  the  small  intestine  with  systemic  therapeutic  effects.  The
Company  is  advancing  these  oral  biologics  with  the  aim  of  treating  a  broad  range  of  immune  mediated  diseases  with  an  initial  focus  on
inflammatory diseases and oncology. The Company is headquartered in Cambridge, Massachusetts.

Since inception, the Company has devoted substantially all of its efforts to research and development and raising capital. The Company
has not generated any revenue related to its primary business purpose to date. The Company is subject to a number of risks similar to those
of  other  development  stage  companies,  including  dependence  on  key  individuals,  the  need  to  develop  commercially  viable  products,
competition from other companies, many of whom are larger and better capitalized, and the need to obtain adequate additional financing to
fund the development of its products.

To  date,  the  Company  has  financed  operations  primarily  with  the  proceeds  from  issuance  of  common  stock  combined  with  proceeds

from previous sales of convertible preferred stock to equity investors and debt financing.

On June 3, 2019, the Company filed a Registration Statement on Form S-3 (File No. 333-231911) (the “Shelf”) with the SEC in relation
to  the  registration  of  common  stock,  preferred  stock,  debt  securities,  warrants  and/or  units  of  any  combination  thereof  in  the  aggregate
amount  of  up  to  $200.0  million  for  a  period  of  up  to  three  years  from  the  date  of  its  effectiveness  on  June  6,  2019.  The  Company  also
simultaneously  entered  into  a  sales  agreement  (the  "ATM")  with  Cowen  and  Company,  LLC,  as  sales  agent,  providing  for  the  offering,
issuance and sale by the Company of up to an aggregate $50.0 million of its common stock from time to time in “at-the-market” offerings
under the Shelf. For the year ended December 31, 2020, the Company sold 1,232,131 common shares under the ATM with offering prices
ranging between $4.25 to $11.15 per share for gross proceeds of $6.8 million and net proceeds of $6.6 million, after deducting commission
and  other  offering  expenses  payable  by  us.  In  January  2021,  the  Company  issued  139,734  additional  shares  of  common  stock  under  the
ATM with offering prices ranging between $12.54 and $13.17 per share for gross proceeds of $1.8 million and net proceeds of $1.7 million,
after deducting commission and other offering expenses.

In June 2020, the Company sold 13,800,000 shares of its common stock in an underwritten public offering at a public offering price of
$3.75 per share, including the underwriters' exercise of their option to purchase 1,800,000 shares to cover over-allotment, generating gross
proceeds  of  $51.8  million  and  net  proceeds  of  $48.4  million,  after  deducting  underwriting  discounts  and  commission  and  other  offering
expenses payable by the Company.

On July 14, 2020, the Company drew down the second tranche of $10.0 million available under the 2019 Credit Facility. Refer to Note 7,

Loan and Security Agreement, to this Annual Report on Form 10-K for more information.

On February 2, 2021, the Company sold 5,175,000 shares of its common stock in an underwritten public offering at a public offering
price of $15.00 per share, including the underwriters' exercise of their option to purchase 675,000 shares to cover over-allotment, generating
gross  proceeds  of  $77.6  million  and  net  proceeds  of  underwriting  discounts  and  commission  of  $73.0  million,  exclusive  of  other  offering
expenses payable by the Company.

On January 28, 2021, the Company entered into a stock purchase agreement with ALJ Health Care & Life Science Company Limited
("ALJ"), pursuant to which on February 2, 2021, ALJ purchased $7.5 million of our common stock in a private placement at a purchase price
of $15.00 per share, equal to the public offering price per share at which our common stock was sold to the public as referred above. The
sale of such shares will not be registered under the Securities Act.

In accordance with the Financial Accounting Standards Board ("FASB") Accounting Standards Update ("ASU") 2014-15, Disclosure of
Uncertainties  about  an  Entity’s  Ability  to  Continue  as  a  Going  Concern  (Subtopic  205-40),  the  Company  has  evaluated  whether  there  are
conditions and events, considered in the aggregate, that raise substantial doubt about the Company’s ability to continue as a going concern
within one year after the date that the consolidated financial statements are issued.

The  Company  has  incurred  recurring  losses  since  its  inception,  including  net  losses  of  $93.7  million  and  $85.5  million  for  the  years

ended December 31, 2020 and 2019, respectively. In addition, as of December 31, 2020, the

F-7

Table of Contents

Company had an accumulated deficit of $292.5 million. The Company expects to continue to generate operating losses for the foreseeable
future.

The Company previously identified conditions and events that raised substantial doubt about its ability to continue as a going concern.
During the first quarter of 2021 we raised net proceeds of $82.2 million from the issuance of common stock exclusive of certain other fees
payable  by  us.  The  Company  expects  that  its  cash  and  cash  equivalents  as  of  December  31,  2020  of  $68.9  million  together  with  the  net
proceeds raised from the issuances of common stock in the first quarter of 2021, will be sufficient to fund the operating expenditures and
capital expenditure requirements necessary to advance its research efforts and clinical trials for at least one year from the date of issuance of
these consolidated financial statements. The future viability of the Company beyond one year from the date of issuance of these consolidated
financial statements is dependent on its ability to raise additional capital to finance its operations. The Company's inability to raise capital as
and  when  needed  could  have  a  negative  impact  on  its  financial  condition  and  ability  to  pursue  its  business  strategies.  There  can  be  no
assurance that the current operating plan will be achieved or that additional funding will be available on terms acceptable to the Company, or
at all.

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted
in  the  United  States  of  America  (“U.S.  GAAP”).  Any  reference  in  these  notes  to  applicable  guidance  is  meant  to  refer  to  the  authoritative
United States generally accepted accounting principles as found in the Accounting Standard Codification (“ASC”) and Accounting Standards
Updates (“ASU”) of the Financial Accounting Standards Board (“FASB”).

F-8

Table of Contents

2. Significant Accounting Policies

Use of Estimates

The  preparation  of  consolidated  financial  statements  in  conformity  with  U.S.  GAAP  requires  management  to  make  estimates  and
assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Significant estimates and
assumptions  reflected  in  these  consolidated  financial  statements  include,  but  are  not  limited  to,  the  accrual  of  research  and  development
expenses and the valuation of stock-based awards. The Company bases its estimates on historical experience and other market-specific or
other relevant assumptions that it believes to be reasonable under the circumstances. Actual results could differ from those estimates.

Principles of Consolidation

The  consolidated  financial  statements  include  the  accounts  of  the  Company  and  its  wholly  owned,  controlled  subsidiaries.  All

intercompany transactions and balances have been eliminated in consolidation.

Subsequent Event Considerations

The  Company  considers  events  or  transactions  that  occur  after  the  balance  sheet  date  but  prior  to  the  issuance  of  the  consolidated
financial statements to provide additional evidence for certain estimates or to identify matters that require additional disclosure. Subsequent
events  have  been  evaluated  as  required.  The  Company  has  evaluated  all  subsequent  events  and  determined  that  there  are  no  material
recognized or unrecognized subsequent events requiring disclosure, other than those disclosed in Note 16, Subsequent Event, to this Annual
Report on Form 10-K.

Emerging Growth Company Status

Evelo is an “emerging growth company,” as defined in the JOBS Act, and it may take advantage of reduced reporting requirements that
are  otherwise  applicable  to  public  companies.  Evelo  may  take  advantage  of  these  exemptions  until  it  is  no  longer  an  emerging  growth
company.  Section  107  of  the  JOBS  Act  provides  that  an  emerging  growth  company  can  take  advantage  of  the  extended  transition  period
afforded by the JOBS Act for the implementation of new or revised accounting standards. Evelo has elected to use the extended transition
period for complying with new or revised accounting standards; and as a result of this election, its consolidated financial statements may not
be comparable to companies that comply with public company effective dates. Evelo may take advantage of these exemptions up until the
last day of the fiscal year following the fifth anniversary of its IPO or such earlier time that it is no longer an emerging growth company. Evelo
would cease to be an emerging growth company if it has more than $1.07 billion in annual revenue; it has more than $700.0 million in market
value of its stock held by non-affiliates (and has been a public company for at least 12 months and has filed one annual report on Form 10-
K), or it has issued more than $1.0 billion of non-convertible debt securities over a three-year period.

Concentrations of Credit Risk and Off-Balance Sheet Risk

Financial  instruments  that  potentially  expose  the  Company  to  concentrations  of  credit  risk  primarily  consist  of  cash  and  cash
equivalents. The Company places its cash and cash equivalents in primarily two custodian accounts at accredited financial institutions. Such
deposits have and will continue to exceed federally insured limits.

As of December 31, 2020, and 2019, the Company has no off-balance sheet risk such as foreign exchange contracts, option contracts,

or other foreign hedging arrangements.

The Company is subject to a number of risks similar to other early-stage biopharmaceutical companies, including, but not limited to, the
need to obtain adequate additional funding, possible failure of current or future preclinical testing or clinical trials, its reliance on third parties
to conduct its clinical trials, the need to obtain regulatory and marketing approvals for its product candidates, competitors developing new
technological  innovations,  the  need  to  successfully  commercialize  and  gain  market  acceptance  of  the  Company’s  product  candidates,  its
right  to  develop  and  commercialize  its  product  candidates  pursuant  to  the  terms  and  conditions  of  the  licenses  granted  to  the  Company,
protection  of  proprietary  technology,  the  ability  to  make  milestone,  royalty  or  other  payments  due  under  any  license  or  collaboration
agreements,  and  the  need  to  secure  and  maintain  adequate  manufacturing  arrangements  with  third  parties.  If  the  Company  does  not
successfully commercialize or partner any of its product candidates, it will be unable to generate product revenue or achieve profitability.

Comprehensive Loss

Comprehensive loss includes net loss and certain changes in stockholders’ equity that are excluded from net loss. The Company's only

element of other comprehensive loss is unrealized gains on available-for-sale

F-9

Table of Contents

investments. For the year ended December 31, 2020 comprehensive loss was equal to net loss. Comprehensive loss totaled $85.5 million for
the years ended December 31, 2019, and was not significantly different than net loss.

Cash, Cash Equivalents and Restricted Cash

Cash  equivalents  are  comprised  of  highly  liquid  investments  that  are  readily  convertible  into  cash  with  original  maturities  of  three
months or less. Cash and cash equivalents include cash held in banks and amounts held in money market funds. The Company’s restricted
cash consists of restricted cash in connection with a lease for the Company’s office and laboratory premises and deposits held in relation to
the Company's credit card facility. As of December 31, 2020 the Company had $0.3 million in current restricted cash within prepaid expenses
and  other  current  assets  in  the  consolidated  balance  sheet.  The  Company  had  no  current  restricted  cash  at  December  31,  2019.  As  of
December  31,  2020  and  2019,  the  Company  had  noncurrent  restricted  cash  of  $1.3  million  and  $1.5  million,  respectively,  which  were
included within other assets in the consolidated balance sheets. The following reconciles cash, cash equivalents and restricted cash as of
December 31, 2020 and 2019, as presented on the Company's consolidated statements of cash flows, to its related consolidated balance
sheet accounts (in thousands):

Cash and cash equivalents:
Cash
Money market funds
Total cash and cash equivalents
Restricted cash

Cash, cash equivalents and restricted cash

Fair Value of Financial Instruments

December 31,

2020

2019

$

$

4,487  $

64,370 
68,857 
1,563 
70,420  $

1,634 
76,199 
77,833 
1,500 
79,333 

ASC  820,  Fair  Value  Measurement  (“ASC  820”),  establishes  a  fair  value  hierarchy  for  instruments  measured  at  fair  value  that
distinguishes between assumptions based on market data (observable inputs) and the Company’s own assumptions (unobservable inputs).
Observable inputs are inputs that market participants would use in pricing the asset or liability based on market data obtained from sources
independent  of  the  Company.  Unobservable  inputs  are  inputs  that  reflect  the  Company’s  assumptions  about  the  inputs  that  market
participants would use in pricing the asset or liability and are developed based on the best information available in the circumstances.

ASC 820 identifies fair value as the exchange price, or exit price, representing the amount that would be received to sell an asset or paid to
transfer  a  liability  in  an  orderly  transaction  between  market  participants.  As  a  basis  for  considering  market  participant  assumptions  in  fair
value measurements, ASC 820 establishes a three-tier fair value hierarchy that distinguishes between the following:

•

•

•

Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities;

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

Level 3 inputs are unobservable inputs that reflect the Company’s own assumptions about the assumptions market participants would
use in pricing the asset or liability.

To the extent that the valuation is based on models or inputs that are less observable or unobservable in the market, the determination
of fair value requires more judgment. Accordingly, the degree of judgment exercised by the Company in determining fair value is greatest for
instruments categorized in Level 3. A financial instrument’s level within the fair value hierarchy is based on the lowest level of any input that
is significant to the fair value measurement.

An  entity  may  choose  to  measure  many  financial  instruments  and  certain  other  items  at  fair  value  at  specified  election  dates.
Subsequent unrealized gains and losses on items for which the fair value option has been elected will be reported in earnings. The Company
did not elect to measure any additional financial instruments or other items at fair value.

F-10

Table of Contents

Property and Equipment

Property  and  equipment  consists  of  computer  hardware  and  software,  furniture  and  fixtures,  office  equipment,  research  and  lab
equipment,  and  leasehold  improvement  recorded  at  cost.  Lab  equipment  used  in  research  and  development  activities  is  only  capitalized
when it has an alternative future use. These amounts are depreciated using the straight-line method over the estimated useful lives of the
assets. Purchased assets that are not yet in service are recorded to construction-in-process and no depreciation expense is recorded. Once
they are placed in service they are reclassified to the appropriate asset class.

A summary of the estimated useful lives is as follows:

Classification
Computer hardware
Computer software
Furniture and fixtures
Research and lab equipment (used/new)

Leasehold improvements

Repairs and maintenance costs are expensed as incurred.

Impairment of Long-Lived Assets

Estimated Useful Life
3 - 5 years
3 years
7 years
3/5 years
Lesser of asset life or
remaining life of lease

The  Company  periodically  evaluates  property  and  equipment  for  impairment  whenever  events  or  changes  in  circumstances  indicate
that  a  potential  impairment  may  have  occurred.  If  such  events  or  changes  in  circumstances  arise,  the  Company  compares  the  carrying
amount of the long-lived assets to the estimated future undiscounted cash flows expected to be generated by the long-lived assets. If the
estimated aggregate undiscounted cash flows are less than the carrying amount of the long-lived assets, an impairment charge, calculated
as the amount by which the carrying amount of the assets exceeds the fair value of the assets, is recorded. The fair value of the long-lived
assets is determined based on the estimated discounted cash flows expected to be generated from the long-lived assets. The Company has
not recorded any material impairment charges during the years presented.

Research and Development Costs

Research and development costs are expensed in the period incurred. Research and development expenses consist of both internal
and  external  costs  such  as  payroll,  consulting,  and  manufacturing  costs  associated  with  the  development  of  the  Company’s  product
candidates. Costs for certain development activities, such as clinical trials and manufacturing development activities, are recognized based
on  an  evaluation  of  the  progress  to  completion  of  specific  tasks  using  data  such  as  patient  enrollment,  clinical  site  activations,  and
information provided to the Company by its vendors on their actual costs incurred or level of effort expended.  Payments for these activities
are  based  on  the  terms  of  the  individual  arrangements,  which  may  differ  from  the  pattern  of  costs  incurred,  and  are  reflected  on  the
consolidated balance sheets as prepaid or accrued research and development expenses.

Nonrefundable advance payments for goods or services to be received in the future for use in research and development activities are

deferred and capitalized. The capitalized amounts are expensed as the related goods are delivered or the services are performed.

The Company has and may continue to acquire the rights to develop and commercialize new product candidates from third parties. The
upfront payments to acquire license, product or rights, as well as any future milestone payments, are immediately recognized as research
and  development  expense  provided  that  there  is  no  alternative  future  use  of  the  rights  in  other  research  and  development  projects.  Any
milestone  payments  made  for  Intellectual  Property  after  regulatory  approval,  or  that  have  alternative  future  use,  are  capitalized  and
amortized.

Income Taxes

The Company records deferred tax assets and liabilities for the expected future tax consequences of temporary differences between
the Company’s financial statement carrying amounts and the tax bases of assets and liabilities and for loss and credit carryforwards using
enacted tax rates expected to be in effect in the years in which the differences reverse. A valuation allowance is provided to reduce the net
deferred tax assets to the amount that will more likely than not be realized. The Company determines whether it is more likely than not that a
tax  position  will  be  sustained  upon  examination.  If  it  is  not  more  likely  than  not  that  a  position  will  be  sustained,  none  of  the  benefit
attributable to the position is recognized. The tax benefit to be recognized for any tax position that meets the more-likely-than-not recognition
threshold is calculated as the largest amount that is more than 50% likely of

F-11

Table of Contents

being realized upon resolution of the contingency. The Company accounts for interest and penalties related to uncertain tax positions as part
of its provision for income taxes.

Stock-Based Compensation

The Company records stock-based compensation for options granted to employees and directors based on the grant date fair value of
awards issued. The expense is recorded over the requisite service period, which is the vesting period, on a straight-line basis. The Company
uses the Black-Scholes option-pricing model to determine the fair value of stock options. The determination of the fair value of stock options
on  the  date  of  grant  using  an  option-pricing  model  is  affected  by  the  Company’s  common  stock  price,  as  well  as  a  number  of  other
assumptions. The Company records forfeitures as they occur.

The  Company  accounts  for  stock-based  compensation  arrangements  with  non-employees  based  upon  the  fair  value  of  the
consideration received or the equity instruments issued, whichever is more reliably measurable. The measurement date for non-employee
awards is generally the date performance of services required from the non-employee is complete. Stock-based compensation costs for non-
employee awards are recognized as services are provided, which is generally the vesting period, on a straight-line basis. Prior to January 1,
2020, we accounted for these awards in accordance with the provisions of ASC Subtopic 505-50, Equity-Based Payments to Non-employees
(“ASC 505-50”). Under ASC 505-50, share-based awards to nonemployees were subject to periodic fair value re-measurement at the end of
each financial reporting period prior to completion of the service.

As  discussed  in  below  under  the  heading  “New  Accounting  Pronouncements  -  Adopted  during  the  current  period,”  the  Company  adopted
ASU No. 2018-07, Stock-based Compensation: Improvements to Nonemployee Share-based Payment Accounting (Topic 718), on January 1,
2020. As a result, the Company’s accounting for nonemployee awards is now generally consistent with that of employee awards. Beginning
on January 1, 2020, the measurement date for nonemployee awards is the date of grant without any subsequent changes in the fair value of
the award.

Segments

The Company has one operating segment. The Company’s chief operating decision maker, its Chief Executive Officer, manages the

Company’s operations on a consolidated basis for the purpose of allocating resources.

Net Loss per Share

Basic net loss per share is calculated by dividing the net loss by the weighted-average number of shares of common stock outstanding
during the period, without consideration for common stock equivalents. Diluted net loss per share is calculated by adjusting weighted average
shares outstanding for the dilutive effect of common stock equivalents outstanding for the period. For purposes of the dilutive net loss per
share applicable to common stockholders calculation stock options, common stock from Employee Stock Purchase Plan (the “ESPP”) and
unvested restricted stock are considered to be common stock equivalents but are excluded from the calculation of diluted net loss per share
applicable  to  common  stockholders,  as  their  effect  would  be  anti-dilutive;  therefore,  basic  and  diluted  net  loss  per  share  applicable  to
common stockholders were the same for all periods presented.

F-12

Table of Contents

New Accounting Pronouncements

Adopted during the current period

Leases

In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) (“ASU 2016-02”), which supersedes the guidance in former ASC
840, Leases. The new accounting guidance requires recognition of all long-term lease assets and lease liabilities by lessees and sets forth
new disclosure requirements for those lease assets and liabilities. It requires lessees to recognize right-of-use assets and lease liabilities on
the balance sheet using a modified retrospective approach at the beginning of the earliest comparative period in the financial statements for
all leases with a term of greater than 12 months regardless of classification. Leases with a term of 12 months or less will be accounted for
similar to existing guidance for operating leases. The FASB subsequently issued several ASUs amending the new standard. This guidance is
effective for annual reporting periods, and interim periods within those years, beginning after December 15, 2018 for most public entities. The
Company adopted this new standard on January 1, 2020 using the required modified retrospective approach and utilizing the effective date
as its date of initial application. As a result, prior periods are presented in accordance with the previous guidance in ASC 840.

ASU  2016-02  provides  a  number  of  optional  practical  expedients  in  transition.  The  Company  elected  to  adopt  the  'package  of
practical  expedients',  which  permits  the  Company  (i)  not  to  reassess  whether  expired  existing  contracts  are  or  contain  leases,  (ii)  not  to
reassess the classification of expired or existing leases, and (iii) not to reassess initial direct costs for any existing leases. The Company will
continue  to  differentiate  between  finance  leases  (previously  referred  to  as  capital  leases)  and  operating  leases  using  classification  criteria
that are substantially similar to the previous guidance. Adoption of this standard resulted in the recognition of a right-of-use asset and a lease
liability on the Company’s January 1, 2020 consolidated balance sheet of $12.7 million and $13.9 million, respectively. There was no material
impact  resulting  from  the  adoption  on  the  Company’s  consolidated  statement  of  operations  for  the  year  ended  December  31,  2020.  For
leases with terms greater than 12 months, the Company records the related right-of-use asset and lease liability at the present value of lease
payments  over  the  term.  As  the  Company’s  leases  do  not  provide  readily  determinable  implicit  interest  rates,  the  Company  utilized  its
incremental borrowing rate, which reflects the fixed rate at which the Company could borrow on a collateralized basis the amount of the lease
payments  in  the  same  currency,  for  a  similar  term,  in  a  similar  economic  environment.  In  transition  to  ASC  842,  the  Company  utilized  the
remaining lease term of its leases in determining the appropriate incremental borrowing rates. The application of the new standard required
netting  of  unamortized  balance  of  lease  incentives  and  deferred  lease  obligation  to  the  right-of-use  asset  at  the  adoption  date.  The
Company’s operating leases include rental escalation clauses that are factored into the determination of lease payments when appropriate.
The Company does not separate lease and non-lease components of contracts. Refer to Note 3, Leases, to this Annual Report on Form 10-K
for additional information.

Share-Based Compensation

In June 2018, the FASB issued ASU No. 2018-07, Stock-based Compensation: Improvements to Nonemployee Share-based Payment
Accounting (Topic 718) ("ASU 2018-07"), which amends the existing accounting standards for share-based payments to nonemployees. This
ASU  aligns  much  of  the  guidance  on  measuring  and  classifying  nonemployee  awards  with  that  of  awards  to  employees.  Under  the  new
guidance,  the  measurement  of  nonemployee  equity  awards  is  fixed  on  the  grant  date.  Entities  will  apply  the  ASU  by  recognizing  a
cumulative-effect adjustment, if any, to retained earnings as of the beginning of the annual period of adoption. The Company adopted ASU
2018-07 on January 1, 2020. The adoption of this standard did not have a material impact to this Annual Report on Form 10-K.

To be adopted in future periods

In December 2019, the FASB issued ASU No. 2019 -12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. The
new standard includes several provisions which simplify accounting for income taxes by removing certain exceptions to the general principles
in Topic 740 and increasing consistency and clarity for the users of financial statements. This standard will be effective for the Company on
January  1,  2021.  Early  adoption  is  permitted.  The  adoption  of  this  guidance  is  not  expected  to  have  a  material  impact  on  the  Company’s
financial position and results of operations.

In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326)—Measurement of Credit Losses

on Financial Instruments, which has been subsequently amended by ASU No.

F-13

Table of Contents

2018-19, ASU No. 2019-04, ASU No. 2019-05, ASU No. 2019-10, ASU No. 2019-11 and ASU No. 2020-03 (“ASU 2016-13”). The provisions
of  ASU  2016-13  modify  the  impairment  model  to  utilize  an  expected  loss  methodology  in  place  of  the  currently  used  incurred  loss
methodology and require a consideration of a broader range of reasonable and supportable information to inform credit loss estimates. ASU
2016-13 is effective for the Company on January 1, 2023, with early adoption permitted. The Company is currently evaluating the potential
impact that this standard may have on its financial position and results of operations, as well as the timing of its adoption of this standard.

On August 5, 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives
and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own
Equity (“ASU-2020-06”), which simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including
convertible  instruments  and  contracts  on  an  entity’s  own  equity.  ASU  2020-06  eliminates  the  beneficial  conversion  and  cash  conversion
accounting  models  in  ASC  470-20  that  require  separate  accounting  for  embedded  conversion  features  from  convertible  instruments.  As  a
result,  after  adopting  the  ASU’s  guidance,  entities  will  not  separately  present  in  equity  an  embedded  conversion  feature  in  such  debt.
Additionally,  the  guidance  simplifies  the  evaluation  of  whether  a  contract  in  the  issuer’s  own  equity  can  be  classified  in  equity  or  an
embedded feature qualifies for the derivative scope exception. Although the guidance is not effective until 2022, early adoption of ASU 2020-
06 is permitted for all entities for fiscal years beginning after December 15, 2020. The Company is currently evaluating the impact of this new
guidance on the Company’s consolidated financial statements and related disclosures.

3. Leases

In  January  2018,  the  Company  entered  into  an  operating  sublease  arrangement  to  lease  approximately  40,765  square  feet  for  its
office  and  research  development  space  at  620  Memorial  Drive,  Cambridge,  MA  02139  from  February  2018  to  September  2025.  The
Company  maintained  an  additional  separate  operating  lease  for  office  and  laboratory  space  that  expired  in  May  2020.  The  leases  require
security deposits, which the Company has primarily met with letters of credit from a financial institution that is secured with cash on deposit.

In June 2018, the Company entered into a sublease arrangement with a third party to lease space subject to an operating lease that
expired in April 2020. The minimum rental payments received under this agreement totaled $0.2 million for the year ended December 31,
2020 and were equivalent to the minimum payments due from the Company to the landlord.

The Company recorded rent expense of $2.9 million for both years ended December 31, 2020 and 2019, which are net of sublease

rental income of $0.3 million and $0.5 million. Sublease rental income is inclusive of rental payments, taxes, and operating expenses.

The minimum aggregate future lease commitments at December 31, 2020, are as follows (in thousands):

2021
2022
2023
2024
2025
Total lease payments
Less imputed interest
Total

Other information:
Operating cash flows used for operating leases
Weighted-average remaining lease term (in years)
Weighted-average discount rate

F-14

$

$

$

Amount

2,727
3,062
3,154
3,249
2,491
14,683
(3,020)
11,663

3,334
5 years

9.5 %

Table of Contents

Under the prior lease accounting guidance, minimum rental commitments under non-cancelable leases as of December 31, 2019

were as follows (in thousands):

2021
2022
2023
2024
2025
Total lease payments

Amount

2,973
3,062
3,154
3,249
2,492
14,930

$

$

F-15

Table of Contents

4. Fair Value Measurements

The following tables present information about the Company’s financial assets and liabilities that have been measured at fair value as

of December 31, 2020 and 2019 (in thousands):

Description
Assets:

Money market funds included within cash and cash
equivalents

Total

Description
Assets:

Money market funds included within cash and cash
equivalents

Total

December 31,
2020

(Level 1)

(Level 2)

(Level 3)

64,370  $
64,370  $

64,370  $
64,370  $

—  $
—  $

December 31,
2019

(Level 1)

(Level 2)

(Level 3)

76,199  $
76,199  $

76,199  $
76,199  $

—  $
—  $

$
$

$
$

— 
— 

— 
— 

As  of  December  31,  2020  and  2019,  the  Company's  cash  equivalents  have  been  initially  valued  at  the  transaction  price  and
subsequently  valued  utilizing  a  third-party  pricing  service.  The  Company  validates  the  prices  provided  by  its  third-party  pricing  service  by
understanding the models used and obtaining market values from other pricing sources.

5. Property and Equipment, Net

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

Property and equipment:
Lab equipment
Leasehold improvements
Furniture and fixtures
Computers and software
Office equipment
Construction-in-process

Property and equipment
Less: accumulated depreciation
Property and equipment, net

December 31,

2020

2019

$

$

8,831  $
2,157 
822 
230 
3 
1,078 
13,121 
(5,643)
7,478  $

7,479 
2,014 
750 
204 
9 
1,594 
12,050 
(3,709)
8,341 

The  Company  recognized  $2.0  million  and  $1.8  million  of  depreciation  expense  for  the  years  ended  December  31,  2020  and  2019,

respectively.

6. Accrued Expenses

Accrued expenses consist of the following (in thousands):

Accrued external research and development expenses
Accrued payroll and related expenses
Accrued professional fees
Accrued other
Total accrued expenses

F-16

December 31,

2020

2019

$

$

9,394  $
5,620 
604 
636 
16,254  $

4,583 
3,149 
659 
367 
8,758 

Table of Contents

7. Loan and Security Agreement

2016 Credit Facility

In  2016,  the  Company  entered  into  a  credit  facility  (the  “2016  Credit  Facility”)  with  a  bank  that  allowed  the  Company  to  borrow  up
to $15.0 million. Borrowings under the 2016 Credit Facility were secured by a lien on all Company assets, excluding intellectual property. The
Company borrowed the entire $15.0 million available under the 2016 Credit Facility prior to its extinguishment in July 2019 as discussed in
further detail below.

The  2016  Credit  Facility  contained  negative  covenants  restricting  the  Company’s  activities,  including  limitations  on  cash  deposits,
dispositions,  mergers  or  acquisitions,  incurring  indebtedness  or  liens,  paying  dividends  or  making  investments  and  certain  other  business
transactions. There were no financial covenants associated with the agreement.

2019 Credit Facility

On  July  19,  2019,  the  Company  entered  into  a  loan  and  security  agreement  (as  amended,  the  "2019  Credit  Facility")  with  K2
HealthVentures  LLC  and  others  (collectively,  "K2HV")  pursuant  to  which  the  K2HV  agreed  to  make  term  loans  in  an  aggregate  principal
amount of up to $45.0 million available to the Company in three tranches. The initial tranche of $20.0 million was funded upon closing on July
19, 2019. As amended on May 15, 2020, the second tranche of $10.0 million was available to be funded between December 1, 2019 and
July 15, 2020 and was drawn down on July 14, 2020. The third tranche of $15.0 million expired on January 15, 2021. Borrowings under the
2019  Credit  Facility  are  collateralized  by  substantially  all  of  the  Company's  personal  property,  excluding  intellectual  property,  and  the
Company pledged its equity interests in its subsidiaries, subject to certain limitations with respect to its foreign subsidiaries.

Interest on the outstanding loan balance will accrue at a variable annual rate equal to the greater of (i) 8.65% and (ii) the prime rate
plus  3.15%.  The  Company  is  required  to  make  interest-only  payments  on  the  loans  on  a  monthly  basis  through  February  28,  2022.
Subsequent to the interest only periods, the Company is required to make equal monthly payments of principal plus interest until the loans
mature  on  August  1,  2024.  Upon  final  payment  or  prepayment  of  the  loans,  the  Company  must  pay  a  final  payment  equal  to  4.3%  of  the
loans  borrowed,  which  is  being  accrued  to  interest  expense  over  the  term  of  the  loan  using  the  effective-interest  method.  The  Company
incurred fees associated with establishing the 2019 Credit Facility of $0.4 million. The Company has an option to prepay the loans in whole,
subject to a prepayment fee of 2% of the amount prepaid or, if the prepayment occurs after the 18-month anniversary of the funding date of
the loans, 1% of the amount prepaid.

The 2019 Credit Facility contains customary representations, warranties and covenants and also includes customary events of default,
including  payment  defaults,  breaches  of  covenants,  change  of  control  and  occurrence  of  a  material  adverse  effect.  The  Company  has
determined  that  the  risk  of  subjective  acceleration  under  the  material  adverse  events  clause  was  remote  and  therefore  has  classified  the
long-term portion of the outstanding principal in non-current liabilities. Upon the occurrence and continuation of an event of default, a default
interest rate of an additional 5% per annum may be applied to the outstanding loan balances, and the administrative agent, collateral agent,
and lenders may declare all outstanding obligations immediately due and payable and exercise all of their rights and remedies as set forth in
the 2019 Credit Facility and under applicable law. As of December 31, 2020, the Company was in compliance with all covenants under the
2019 Credit Facility.

The Company used the proceeds from the initial $20.0 million tranche to prepay on July 19, 2019 the full $15.0 million loan balance

outstanding under the 2016 Credit Facility .

The Company has the following minimum aggregate future loan payments at December 31, 2020 (in thousands):

2021
2022
2023
2024
Total minimum payments
Less amounts representing interest and discount
Long-term debt

Amount

2,631 
11,603 
13,387 
10,259 
37,880 
(7,832)
30,048 

$

$

$

Interest expense related to the Company's 2016 Credit Facility was approximately $0.5 million, for the year ended December 31, 2019.

F-17

Table of Contents

Interest  expense  related  to  the  Company's  2019  Credit  Facility  was  approximately  $2.6  million  and  $0.8  million  for  the  year  ended

December 31, 2020 and 2019.

8. In-License Agreements

Mayo Foundation for Medical Education and Research

On  June  10,  2016,  the  Company  entered  into  a  Research  and  License  Agreement,  (the  “2016  Mayo  License  Agreement”)  with  the
Mayo  Foundation  for  Medical  Education  and  Research,  an  affiliate  of  Mayo  Clinic  (the  “Mayo  Clinic”).  Under  the  2016  Mayo  License
Agreement, the Mayo Clinic was entitled to certain participation rights in connection with the issuance and sale of preferred stock that was
issued prior to the Company’s public offering and warrants which were issued in 2016 and exercised in 2018.

On August 6, 2017, the Company and the Mayo Clinic entered into a license agreement (“2017 Mayo License Agreement”). Under the
2017  Mayo  License  Agreement,  the  Mayo  Clinic  granted  the  Company  (i)  an  exclusive,  worldwide,  sublicensable  license  under  the  Mayo
Clinic’s rights to certain intellectual property and microbial strains and (ii) a non-exclusive, worldwide, sublicensable license to certain related
know-how,  in  each  case,  to  develop  and  commercialize  certain  microbial  strains  and  licensed  products  incorporating  any  such  strains.  As
consideration, the Company paid a nonrefundable upfront fee of $0.2 million and will pay annual license maintenance fees. Nonrefundable
upfront fees were expensed in full to research and development expense in 2017. Annual maintenance fees will be expensed as incurred
over the term of the agreement. The Company may owe the Mayo Clinic milestone payments upon the achievement of certain development,
regulatory,  and  commercial  milestones,  up  to  a  maximum  of  $56.0  million  in  the  aggregate,  as  well  as  royalties  on  net  sales  of  licensed
products  in  low  single-digit  percentages.  As  of  December  31,  2020,  the  Company  has  incurred  milestone  payments  to  date  totaling
approximately $0.2 million under the agreement of which no amounts are currently due.

University of Chicago

On March 10, 2016, the Company and the University of Chicago entered into a patent license agreement (“2016 University of Chicago
Agreement”).  Under  the  2016  University  of  Chicago  Agreement,  the  University  of  Chicago  granted  the  Company  (i)  an  exclusive,  royalty-
bearing and sublicensable license under the Licensed Patents and (ii) a non-exclusive, royalty-bearing, sublicensable license to access the
technical  information  to  diligently  develop  and  commercialize  Licensed  Products.  As  consideration,  the  Company  paid  a  nonrefundable
upfront  fee  of  less  than  $0.5  million  and  will  pay  annual  license  maintenance  fees.  Nonrefundable  upfront  fees  were  expensed  in  full  to
research and development expense in 2016. Annual maintenance fees will be expensed as incurred over the term of the agreement. The
Company  may  owe  the  University  of  Chicago  milestone  payments,  totaling  an  aggregate  of  approximately  $60.9  million,  upon  the
achievement of certain development, regulatory, and commercial milestones, as well as royalties on net sales of licensed products ranging
from  low  to  high  single-digit  percentages.  As  of  December  31,  2020,  the  Company  has  incurred  milestone  payments  to  date  totaling
approximately $0.4 million under the agreement of which no amounts are currently due.

9. Commitments and Contingencies

Collaboration Agreement with Sacco S.r.l.

In July 2019, the Company entered into an agreement with Sacco S.r.l. ("Sacco"), an affiliate of one of the Company’s existing contract
manufacturing organizations, pursuant to which and subject to certain exceptions for pre-existing products for pre-existing customers, Sacco
will manufacture and supply single strain, non-genetically modified microbes intended for oral delivery or oral use in pharmaceutical products
exclusively for the Company for a period of five years. Sacco may terminate the agreement if the provision of manufacturing services has
been, or is scheduled to be, inactive for a period of six consecutive months. The Company has agreed to pay Sacco an aggregate of €3.0
million, €0.6 million annually, during the exclusivity period. The Company has incurred annual exclusivity fees to date totaling approximately
€1.2 million, and no amounts are currently due as of the year ended December 31, 2020.

Agreement with Biose Industrie

On  February  15,  2018,  the  Company  entered  into  an  agreement  with  Biose  Industrie  (“Biose”),  a  French  corporation,  in  which  Biose
agreed  to  exclusively  manufacture  certain  microbial  biotherapeutic  products  for  the  Company  and  reserved  agreed  upon  manufacturing
resources to conduct manufacturing runs for such products. Under the terms of this agreement, the Company agreed to annual fees in the
mid-six digits in consideration of both exclusivity for the manufacture  of  those  microbial  biotherapeutics  and  for  a  set  minimum  number  of
manufacturing

F-18

Table of Contents

runs per year. Exclusivity fees paid and any minimum commitments are expensed as incurred. At December 31, 2020, aggregate minimum
payments over the remaining contract life total approximately $0.7 million. The agreement expired on February 15, 2021 in accordance with
its terms.

Litigation and Other Proceedings

The Company may periodically become subject to legal proceedings and claims arising in connection with on-going business activities,
including claims or disputes related to patents that have been issued or that are pending in the field of research on which the Company is
focused. The Company is not a party to any material litigation and does not have contingency reserves established for any litigation liabilities.

On  February  12,  2021,  the  European  Patent  Office  issued  a  Communication  of  a  Notice  of  Opposition  for  European  patent  EP
3223834, which is held by the Company. The Company is currently evaluating its available options and deciding next steps with respect to
this matter. The patent at issue does not relate to any of the Company’s current product candidates, and receipt of this communication and/or
any subsequent proceeding is not expected to affect any of the Company’s current development plans.

10. Stockholders’ Equity

Common Stock

On  June  3,  2019,  the  Company  filed  a  Shelf  with  the  SEC  in  relation  to  the  registration  of  common  stock,  preferred  stock,  debt
securities,  warrants  and/or  units  of  any  combination  thereof  in  the  aggregate  amount  of  up  to  $200.0  million  for  a  period  of  up  to  three
years from the date of the filing. The Company also simultaneously entered into the ATM, providing for the offering, issuance and sale by the
Company of up to an aggregate $50.0 million of its common stock from time to time in “at-the-market” offerings under the Shelf. For the year
ended  December  31,  2020,  pursuant  to  the  ATM,  the  Company  sold  1,232,131  shares  of  its  common  stock,  with  offering  prices  ranging
between $4.25 to $11.15 per share for gross proceeds of $6.8 million and net proceeds of $6.6 million, after deducting commission and other
offering expenses payable by us.

In June 2020, the Company sold 13,800,000 shares of its common stock pursuant to the Shelf in an underwritten public offering at a
public offering price of $3.75 per share, for gross proceeds of $51.8 million and net proceeds of $48.4 million, after deducting underwriting
discounts and commission and other offering expenses payable by the Company.

11. Stock-Based Compensation

2018 Incentive Award Plan

The  Company’s  board  of  directors  adopted  on  April  18,  2018,  and  the  Company’s  stockholders  approved,  the  2018  Incentive  Award
Plan  (the  “2018  Plan”),  which  became  effective  May  8,  2018  and  under  which  the  Company  may  grant  cash  and  equity-based  incentive
awards  to  the  Company’s  employees,  officers,  directors,  consultants  and  advisors.  Following  the  effectiveness  of  the  2018  Plan,  the
Company  ceased  making  grants  under  the  2015  Stock  Incentive  Plan  (as  amended  the  “2015  Plan").  The  2018  Plan  initially  allowed  the
Company  to  grant  awards  for  up  to  1,344,692  shares  of  common  stock  plus  that  number  of  shares  of  common  stock  subject  to  awards
outstanding under the 2015 Plan, that are forfeited, lapse unexercised or are settled in cash. Each year starting with 2019, the number of
shares available for grants of awards under the 2018 Plan will be increased automatically on January 1 by a number of shares of common
stock equal to the lesser of 4% of the shares of common stock outstanding on the final day of the preceding calendar year or the number of
shares determined by the Company’s board of directors. Accordingly, on January 1, 2021, 2020 and 2019 the number of shares authorized
for issuance under the 2018 Incentive Plan was increased by 1,898,805 shares, 1,286,824 shares and 1,273,031 shares, respectively. The
2015 Plan continues to govern the terms and conditions of the outstanding awards granted under it. 

The  exercise  price  of  stock  options  granted  under  the  2018  Plan  is  equal  to  not  less  than  the  fair  market  value  of  a  share  of  the
Company’s common stock on the grant date. Other terms of awards, including vesting requirements, are determined by the board of directors
and are subject to the provisions of the 2018 Plan. Stock options granted to employees generally vest over a four-year period but may be
granted with different vesting terms. Certain options provide for accelerated vesting in the event of a change in control. Awards granted to
non-employee consultants generally vest monthly over a period of one to four years. Stock options granted under the 2018 Plan expire no
more than 10 years from the date of grant. As of December 31, 2020, equity-based incentive awards

F-19

Table of Contents

covering 4,376,182 options of the Company’s common stock and 284,000 restricted stock units have been issued under the 2018 Plan, of
which 875,155 options have been canceled and 4,640 options have been exercised. As of December 31, 2020, 951,621 shares of common
stock are available for future grant under the 2018 Plan, which includes 832,101 shares subject to awards that were originally granted, and
have since the effective date of the 2018 Plan been canceled or repurchased, under the 2015 Plan.

2015 Stock Incentive Plan

Prior to the approval of the 2018 Plan, the Company granted equity awards under the 2015 Plan, which originally provided for grant of
incentive  stock  options,  non-qualified  stock  options,  restricted  stock  awards,  or  RSAs,  and  other  stock-based  awards  to  the  Company’s
employees, officers, directors, consultants and advisors.

The terms of equity award agreements, including vesting requirements, were determined by the board of directors and are subject to the
provisions  of  the  2015  Plan.  Stock  options  granted  to  employees  generally  vest  over  a  four-year  period  but  may  be  granted  with  different
vesting  terms.  A  limited  number  of  awards  contain  performance-based  vesting  criteria  and  for  such  awards  that  are  deemed  probable  of
vesting, the Company records expense in the period in which such determination is made through any estimated remaining vesting period.
Certain options provide for accelerated vesting in the event of a change in control. Awards granted to non-employee consultants generally
vest monthly over a period of one to four years. Stock options issued under the 2015 Plan expire no more than 10 years from the date of
grant. As of the effectiveness of the 2018 Plan, the Company ceased making awards under the 2015 Plan.

Under the 2015 Plan, the Company was authorized to grant equity awards up to an aggregate of 5,417,044 shares of common stock. As
of  December  31,  2020,  an  aggregate  of  5,758,518  options  and  other  equity  awards  had  been  granted  under  the  2015  Plan,  of  which
1,376,141  have  been  exercised,  1,268,110  have  been  canceled  and  18,468  have  been  repurchased  as  of  December  31,  2020.  A  total  of
113,006  shares  previously  reserved  under  the  2015  Plan  that  had  not  been  exercised  or  were  otherwise  subject  to  outstanding  exercise
awards were no longer authorized as of May 8, 2018.

Stock-Based Compensation Expense

Stock-based compensation expense included in the Company’s statements of operations is as follows (in thousands):

Research and development
General and administrative

Total stock-based compensation expense

Stock Options

Year Ended December 31,
2019
2020

$

$

4,487  $
3,981 
8,468  $

3,648 
4,517 
8,165 

A summary of the Company’s stock option activity and related information is as follows:

Options outstanding at December 31, 2019
Granted
Exercised
Canceled
Options outstanding at December 31, 2020

Exercisable at December 31, 2020
Vested and expected to vest as of December 31,
2020

Shares

5,691,474  $
2,161,356  $
(195,513) $
(1,046,655) $
6,610,662  $
3,671,175  $

6,610,662  $

Weighted
Average -
Exercise Price

Weighted
Average -
Remaining
Contractual Life

Aggregate
Intrinsic
Value(1)
(in thousands)

6.99 
6.06 
1.94 
8.80 

6.55 
5.52 

6.55 

7.53 $
6.77 $

7.53 $

38,815 
25,332 

38,815 

(1) The aggregate intrinsic value of options is calculated as the difference between the exercise price of the stock options and the fair
value of the Company’s common stock for those stock options that had exercise prices lower than the fair value of the common stock
as of the end of the period.

The Company had 2,957,873 unvested stock options outstanding as of December 31, 2020. The weighted-average fair value of options

granted during the years ended December 31, 2020 and 2019 was $4.14 and $7.46,

F-20

Table of Contents

respectively. The aggregate intrinsic value of options exercised during the years ended December 31, 2020 and 2019 was $0.9 million and
$1.8 million, respectively.

When utilizing the Black-Scholes option-pricing model to determine the grant date fair value of stock options granted to employees or

non-employees, the Company used the following weighted average, or ranges of, assumptions:

Employee option grants

Risk-free interest rate
Expected life (in years)
Volatility
Expected dividend rate

Year Ended December 31,
2019
2020

1.11 %
6.05
79.6 %
0.00 %

2.28 %
6.02
76.2 %
0.00 %

Expected Term: The expected term represents the period that the options granted are expected to be outstanding and is determined
using  the  simplified  method  (based  on  the  mid-point  between  the  vesting  date  and  the  end  of  the  contractual  term).  The  expected  life  is
applied  to  the  stock  option  grant  group  as  a  whole  as  the  Company  does  not  expect  substantially  different  exercise  or  post-vesting
termination behavior among its employee population.

Expected  Volatility:  The  Company  used  an  average  historical  stock  price  volatility  of  comparable  public  companies  within  the
biotechnology  and  pharmaceutical  industry  that  were  deemed  to  be  representative  of  future  stock  price  trends  as  the  Company  does  not
have any trading history for its common stock.

Risk-Free Interest Rate: The Company based the risk-free interest rate over the expected term of the options based on the constant

maturity rate of U.S. Treasury securities with similar maturities as of the date of the grant.

Expected  Dividend:  The  Company  has  not  paid  and  does  not  anticipate  paying  any  dividends  in  the  near  future.  Therefore,  the

expected dividend yield was zero.

Non-employee option grants

Risk-free interest rate
Expected life (in years)
Volatility
Expected dividend rate

Year Ended December 31,
2019
2020

0.38 %
5.21
78.9 %
0.00 %

1.98 %
7.63
76.0 %
0.00 %

The Company estimates the expected life of options granted based on the remaining contractual term of the option for options granted

to non-employees.

As of December 31, 2020, total unrecognized stock-based compensation expense relating to unvested stock options was $14.4 million.
This amount is subject to change as the unvested portion of the stock options granted to non-employees is subject to re-measurement over
the vesting period. This amount is expected to be recognized over a weighted average period of 2.12 years.

On  November  4,  2020,  284,000  RSUs  were  granted  to  certain  employees  of  the  Company  under  the  2018  Plan  with  a  weighted
average grant date fair value of $4.41. Each award of RSUs vests as to 25% on the first anniversary of the grant date, 25% of the RSUs on
the second anniversary of the grant date and 50% of the RSUs on the third anniversary of the grant date, subject to the grantees continuing
service. As of December 31, 2020, none of the restricted stock units had vested. Stock-based compensation expense related to RSUs was
immaterial for the year ended December 31, 2020.

2018 Employee Stock Purchase Plan

The  Company's  board  of  directors  adopted  on  April  18,  2018,  and  the  Company’s  stockholders  approved,  the  ESPP,  which  became
effective on May 8, 2018. A total of 336,356 shares of common stock were initially reserved for issuance under the ESPP. In addition, the
number of shares of common stock that may be issued under the

F-21

Table of Contents

ESPP will automatically increase on the first day of each calendar year, beginning in 2020 and ending in 2028, by an amount equal to the
lesser of (i) 1% of the number of shares of the Company’s common stock outstanding on the last day of the applicable preceding calendar
year and (ii) an amount determined by the Company’s board of directors. The Company’s board of directors determined not to increase the
number  of  shares  that  may  be  issued  under  the  ESPP  on  January  1,  2020.  The  Company's  board  of  directors  has  authorized  an  initial
offering  period  under  the  ESPP  commencing  on  February  1,  2020.  Accordingly,  on  January  1,  2021,  the  number  of  shares  authorized  for
issuance under the ESPP was increased by 474,701 shares.

The compensation expense recognized related to the ESPP for the year ended December 31, 2020 was $0.1 million. There was a total

of 28,603 shares purchased under the ESPP during the year ended December 31, 2020.

12. Income Taxes

The  Company  has  recorded  a  tax  provision  of  $0.4  million  and  $0.2  million  for  the  year  ended  December  31,  2020  and  2019,
respectively. The Company did not record a tax benefit for the periods presented due to the losses incurred and the need for a full valuation
allowance on net deferred tax assets. The tax expense recorded for the December 31, 2020 and 2019 period primarily relates to current tax
expense at the Company's UK subsidiary. The difference between the income tax expense at the U.S. federal statutory rate and the recorded
provision  is  primarily  due  to  the  valuation  allowance  provided  on  all  deferred  tax  assets.  The  Company’s  loss  before  income  tax  for  the
periods presented was generated in the United States with a small profit generated by the Company's subsidiary in the United Kingdom.

U.S. federal tax statutory rate
State taxes, net of federal benefit
Non-deductible stock compensation
Other non-deductible expenses
Credits
Change in valuation allowance
Other

Total

Deferred tax assets:

Net operating loss carryforwards
Research and development credits
Capitalized research and development, patent and start-up costs
Accrued expenses
Stock based compensation
Operating lease liability
Right of use asset - operating lease
Depreciation

Deferred tax assets before valuation allowance

Valuation allowance

Net deferred tax assets

December 31,

2020

2019

21.0 %
6.8 %
(1.0)%
(0.4)%
1.8 %
(28.6)%
— %
(0.4)%

21.0 %
7.0 %
(0.6)%
(0.4)%
1.6 %
(29.1)%
0.3 %
(0.2)%

December 31,

2020

2019

$

$

36,256  $
7,092 
34,452 
1,370 
3,443 
3,186 
(2,939)
(208)
82,652 
(82,652)

—  $

25,895 
4,856 
22,101 
1,006 
2,335 
— 
— 
(295)
55,898 
(55,898)
— 

As  of  December  31,  2020,  the  Company  had  approximately  $133.7  million  and  $129.4  million  of  Federal  and  state  Net  Operating
Losses (“NOLs”), respectively. The Federal NOLs include $49.9 million which expire at various dates through 2037, and $83.8 million which
carryforward  indefinitely.  The  state  NOLs  expire  at  various  dates  through  2040.  As  of  December  31,  2020,  the  Company  had  federal  and
state research credits of $5.0 million and $2.6 million, respectively, which expire at various dates through 2040.

F-22

Table of Contents

Realization of future tax benefits is dependent on many factors, including the Company’s ability to generate taxable income within the
net operating loss carryforward period. Under the Code, certain substantial changes in the Company’s ownership, including the sale of the
Company or significant changes in ownership due to sales of equity, have limited and may limit in the future, the amount of net operating loss
carryforwards which could be used annually to offset future taxable income. The Company has not yet completed an analysis of ownership
changes. The Company may also experience ownership changes in the future as a result of subsequent shifts in our stock ownership, some
of which may be outside the Company’s control. As a result, the Company’s ability to use our pre-change NOLs to offset U.S. federal taxable
income may be subject to limitations, which could potentially result in increased future tax liability to the Company. In addition, at the state
level, there may be periods during which the use of NOLs is suspended or otherwise limited, which could accelerate or permanently increase
state taxes owed. All Federal NOLs generated post tax reform will have an indefinite life, are not subject to carryback provisions and limited
to 80% of income in any year after 2020.

The Company has evaluated the positive and negative evidence bearing upon its ability to realize the deferred tax assets. Management
has considered the Company’s history of cumulative net losses incurred since inception and its lack of commercialization of any products or
generation  of  any  revenue  from  product  sales  since  inception  and  has  concluded  that  it  is  more  likely  than  not  that  the  Company  will  not
realize  the  benefits  of  the  deferred  tax  assets.  Accordingly,  a  full  valuation  allowance  has  been  established  against  the  net  deferred  tax
assets  as  of  December  31,  2020  and  2019,  respectively.  The  valuation  allowance  increased  by  $26.8  million  in  2020  primarily  due  to
increases in net operating losses and research and development credits.

As of December 31, 2020 and 2019, the Company had no unrecognized tax benefits, respectively. Interest and penalty charges, if any,
related to unrecognized tax benefits would be classified as income tax expense. The Company does not expect any significant change in its
uncertain tax positions in the next twelve months.

13. Net Loss Per Share

Basic and diluted net loss per common share is determined by dividing net loss attributable to common stockholders by the weighted-
average  common  shares  outstanding  during  the  period.  The  Company  has  computed  diluted  net  loss  per  common  share  after  giving
consideration  to  all  potentially  dilutive  common  shares,  including  options  to  purchase  common  stock,  common  stock  from  the  ESPP  and
restricted common stock, outstanding during the period determined using the treasury stock methods, except where the effect of including
such securities would be antidilutive. Because the Company has reported net losses since inception, these potential common shares have
been anti-dilutive and therefore basic and diluted net loss per share have been equivalent.

The following table presents securities that have been excluded from the computations of diluted weighted-average shares outstanding

as they would be anti-dilutive:

Unvested common stock from early exercise of options
Stock options to purchase common stock
RSUs
Common stock from the ESPP
Total

14. Related Party Transactions

Year Ended December 31,
2019
2020

18,386 
6,610,662 
284,000 
24,508 
6,937,556 

61,653 
5,691,474 
— 
— 
5,753,127 

The Company receives clinical advisory services from Weatherden Ltd. (“Weatherden”) under agreements that were entered into during
2017 and 2018. Duncan McHale, the Company’s Chief Medical Officer is a part owner of Weatherden. During the years ended December 31,
2020 and 2019, the Company paid Weatherden $0.6 million and $1.0 million, respectively. As of December 31, 2020 an immaterial amount
was  due  to  Weatherden.  As  of  December  31,  2019,  the  amount  due  to  Weatherden  under  the  supply  of  service  agreement  totaled
approximately $0.2 million.

In June 2018, the Company entered into a subleasing arrangement with Ring Therapeutics, Inc. (formerly VL46, Inc.), an affiliate of one
of  its  stockholders,  Flagship  Venture  Funds.  Under  the  terms  of  the  sublease,  the  Company  invoiced  Ring  Therapeutics  for  an  aggregate
$0.9 million in rent payments which were due during the period from July 1, 2018 through April 30, 2020, the sublease expiration date, plus
related  taxes  and  lease  operating  costs.  For  the  year  ended  December  31,  2020,  $0.3  million  related  to  this  sublease,  inclusive  of  rent
payments,

F-23

Table of Contents

taxes and operating expenses, has been recorded as an offset to operating expense within the consolidated statements of operations and
comprehensive loss.

The  Company  entered  into  a  consulting  agreement  with  David  Epstein  (as  amended,  the  "Consulting  Agreement"),  the  Company's
Chairman  of  the  Board,  effective  September  16,  2019  pursuant  to  which  Mr.  Epstein  will  provide  strategic  advisory  and  other  consulting
services to the Company. As amended on October 15, 2020, the Agreement will continue until June 30, 2021 unless terminated earlier by
either  Mr.  Epstein  or  the  Company  upon  30  days’  notice,  or  24  hours’  notice  by  the  non-breaching  party  in  the  event  of  a  breach.  In
accordance  with  the  terms  of  the  Consulting  Agreement,  on  September  16,  2019,  Mr.  Epstein  was  granted  an  option  to
purchase  75,000  shares  of  the  Company’s  common  stock,  which  award  vests  in  36  equal  monthly  installments  subject  to  his  continued
provision of consulting services to the Company pursuant to the Consulting Agreement on the applicable vesting dates. Under the Consulting
Agreement,  Mr.  Epstein  also  is  entitled  to  receive  (i)  an  annual  equity  award  on  each  anniversary  of  the  effective  date  of  the  Consulting
Agreement in the form of an option to purchase shares of the Company’s common stock having an aggregate grant date fair market value
equal to approximately $0.2 million, as determined by the Board in its discretion based on customary option pricing methodologies, which
award  vests  in  12  equal  monthly  installments  following  the  grant  date,  subject  to  his  continued  provision  of  consulting  services  to  the
Company  pursuant  to  the  Consulting  Agreement  on  the  applicable  vesting  date,  and  (ii)  an  aggregate  annual  cash  consulting  fee  of  $0.3
million for his consulting services. All of the foregoing options, to the extent then outstanding, will be subject to accelerated vesting upon the
occurrence  of  a  change  in  control  of  the  Company.  On  October  11,  2020,  in  connection  with  the  commencement  of  his  second  year  of
service as a consultant to the Company, Mr. Epstein was granted an annual equity award in the form of an option to purchase 44,743 shares
of the Company’s common stock, which award vests in nine equal monthly installments, in each case subject to his continued provision of
consulting services to the Company pursuant to the Consulting Agreement on the applicable vesting dates.

15. Defined Contribution Plan

The Company provides benefits under certain retirement benefit plans. The Company's most significant defined contribution plan is
in the United States, which is administered through a third-party administrator. Under the U.S. defined contribution plan employees may elect
to defer up to 85.0% of their compensation per year (subject to a maximum limit prescribed by federal tax law) and the Company matches a
portion of such employee contributions. For the years ended December 31, 2020 and 2019 the Company’s matching contribution expense
totaled $0.3 million and $0.2 million, respectively.

16. Subsequent Event

In January 2021, pursuant to the ATM, the Company issued 139,734 shares of its common stock in an “at-the-market” offering under the
Company’s previously filed Shelf, with offering prices ranging between $12.54 and $13.17 per share for gross proceeds of $1.8 million and
net proceeds of $1.7 million, after deducting commission and other offering expenses payable by the Company.

On February 2, 2021, the Company sold 5,175,000 shares of its common stock in an underwritten public offering at a public offering
price of $15.00 per share, including the underwriters' exercise of their option to purchase 675,000 shares to cover over-allotment, generating
gross  proceeds  of  $77.6  million  and  net  proceeds  of  underwriting  discounts  and  commission  of  $73.0  million,  exclusive  of  other  offering
expenses payable by the Company.

On January 28, 2021, the Company entered into a stock purchase agreement with ALJ, pursuant to which on February 2, 2021, ALJ
purchased $7.5 million of our common stock in a private placement at a purchase price of $15.00 per share, equal to the public offering price
per  share  at  which  our  common  stock  was  sold  to  the  public  as  referred  above.  The  sale  of  such  shares  will  not  be  registered  under  the
Securities Act.

F-24

Certain information marked as [***] has been excluded from this exhibit because it is both (i) not material and (ii) would be competitively
harmful if publicly disclosed

DEVELOPMENT AND CLINICAL MASTER SERVICES AGREEMENT

This Development and Clinical Master Services Agreement (this “Agreement”) is effective as of December 17, 2020 (the “Effective Date”)
by and between Halo Pharmaceutical, Inc. d/b/a Cambrex Whippany, a Delaware corporation (“Cambrex”), and Evelo Biosciences, Inc., a
Delaware corporation (“Client”).

Exhibit 10.17

A. Client develops, markets and sells pharmaceutical products.

RECITALS

B. Cambrex provides clinical development, manufacturing, packaging and related analytical services to the pharmaceutical industry on a
contract basis.

C. The parties entered into that certain partially binding Term Sheet as of August 14, 2020 (the “Term Sheet”) regarding a development and
commercial supply arrangement, which was binding with respect to Tech Transfer Activities (as defined therein) and the purchase of Client
Equipment.

D. Client now desires to engage Cambrex to provide certain services to Client as outlined in Proposal #1 and such future Proposals as the
parties may agree, and Cambrex desires to provide such services, on the terms and subject to the conditions set out below.

ARTICLE 1
DEFINITIONS

1.1.    Glossary. The following capitalized terms have the indicated meanings, with grammatical variations having corresponding meanings:

“Affiliate” means, with respect to a person, any other person that directly, or indirectly through one or more intermediaries, controls, is
controlled by or is under common control with such person. For the purposes of this definition only, "control" and, the terms "controlled by"
and "under common control with", shall mean (a) the possession, directly or indirectly, of the power to direct the management or policies of a
person, whether through the ownership of voting securities, by contract or otherwise, or (b) the ownership, directly or indirectly, of more than
fifty percent (50%) of the voting securities or other ownership interest of a person.

“API” means the active pharmaceutical ingredient(s), whether chemical or biologic in nature, identified in a Proposal and provided by Client in
accordance with Section 2.5(b)(i) (Provision of Materials) for Cambrex’s use in connection with the Services.

“Applicable Law” means all laws, statutes, ordinances, regulations, rules, judgments, decrees or orders, as amended from time to time
during the Term, of any Authority: (a) with respect to Cambrex, in the United States or in any other jurisdiction in which Cambrex performs
Services; and (b) with respect to Client, in any jurisdiction in which Client operates or performs activities in respect of this Agreement or in
any jurisdiction in which API or Product is produced, marketed, distributed, made available, used or sold; it being understood, that cGMPs
shall not constitute Applicable Law in respect of the Services to the extent such Services are not required to be provided in accordance with
cGMPs pursuant to the applicable Proposal.
“Authority” means any governmental authority, department, body or agency or any court, tribunal, bureau, commission or other similar body,
whether international, supranational, federal, state, provincial, county or municipal.

“Batch” means a defined quantity of Product or Clinical Stage Product, as applicable, that has been or is being manufactured in accordance
with the Specifications.

“cGMPs” means current good manufacturing practices promulgated by Regulatory Authorities: (a) with respect to Cambrex, in the United
States or in any other jurisdiction in which Cambrex performs Services; and (b) with respect to Client, in any jurisdiction in which Client
operates or performs activities in respect of this Agreement or in any jurisdiction in which API or Product is produced, marketed, distributed,
made available, used or sold; in each case as amended from time to time during the Term. In the United States, cGMPs includes 21 C.F.R.
Parts 210 and 211.

86274635_42

“Clinical Manufacturing Services” means manufacturing or packaging Services (and related testing Services) that Cambrex shall perform
to produce Clinical Stage Product.

“Clinical Stage Product” means finished or semi-finished Product that (i) is intended for use in human clinical trials or biostudies or (ii) is
necessary to support Client’s regulatory submissions for Product approvals by Regulatory Authorities.

“Components” means, collectively, all General-Supply Components and Product-Specific Components.

“Facility” means (i) in respect of manufacturing, testing and non-testing Services, the facility operated by Cambrex located at 30 North
Jefferson Road, Whippany, New Jersey, 07981, USA, (ii) in respect of testing Services, the facilities operated by an Affiliate of Cambrex
located at 3501 Tricenter Boulevard, Suite C, Durham, North Carolina, 27713, USA or at 104 Gold Street, Agawam, MA, 01001, USA, or (iii)
any other facility approved by Client in writing from time to time (including in a Proposal and pursuant to Section 2.8 (Approved
Subcontractors)).

“Fault” means a party’s recklessness, gross negligence, willful misconduct, fraud or violation of Applicable Law; and with respect to Clinical
Stage Product only, material breach of the Quality Agreement, or failure to follow any written manufacturing procedures (or deviations
therefrom) to which the parties have mutually agreed.

“FDA” means the United States Food and Drug Administration or any successor thereto.

“General-Supply Components” means all excipients, components, consumables, raw materials, packaging, and other items that (a) are
incorporated into or used to produce Product in accordance with each Proposal and (b) are not procured by Cambrex specifically for use in
the manufacture of Product with the prior approval of Client. For clarity, General-Supply Components do not include Client Equipment, API,
or other Client-Supplied Materials.

“Intellectual Property” means any and all intellectual property and embodiments thereof, including patents, patent applications, trademarks,
trademark applications, tradenames, copyrights, industrial designs, trade secrets, and know-how, together with any and all right, title and
interest therein and thereto.

“Invention” means any innovation, improvement, development, discovery, method, know-how, process, technique, work of authorship, or
similar invention, whether or not written or otherwise fixed in any form or medium and whether or not patentable or copyrightable, that is
generated, conceived, or reduced to practice by either party (or any of its employees, independent contractors, subcontractors or agents), or
jointly by the parties, in connection with this Agreement; and all Intellectual Property rights therein.

“Latent Defect” means any non-conformity that causes Clinical Stage Product to be Non-Conforming Product and that could not reasonably
be detected by visual inspection or the analytical methods used to characterize the Product at the time of release.

“Non-Conforming Product” means Clinical Stage Product resulting from Clinical Manufacturing Services hereunder that either (a) has been
delivered by Cambrex hereunder and fails to meet the warranty set forth in Section 6.3(e) (Cambrex Warranties), or (b) was not delivered by
Cambrex but would have failed to meet such warranty had it been so delivered.

“Product” means a pharmaceutical product containing the API or placebo, as identified in a Proposal, which is the subject of the Services.
The term Product includes Clinical Stage Product unless the context requires otherwise.

“Product-Specific Components” means all excipients, components, consumables, raw materials, packaging (including, as applicable,
syringes, cartons, labels, product inserts and containers), and other items that (a) are incorporated into or used to produce Product in
accordance with a Proposal, and (b) are procured by Cambrex specifically for use in the manufacture of Product with the prior approval of
Client. For clarity, Product-Specific Components do not include Client Equipment, API and other Client-Supplied Materials.

“Proposal” means a separate proposal that defines the scope of work to be performed by Cambrex and the responsibilities of the parties
with respect to such work, and that has been signed by both parties, as amended from time to time in accordance with this Agreement.

“Regulatory Authority” means any Authority responsible for granting marketing, distribution and related approvals for pharmaceutical,
medicinal or therapeutic device products intended for human use in the jurisdictions included in

86274635_42

the definition of Applicable Law, as applicable to each party, with respect to the Products, the Services, and each party’s obligations
hereunder.

“Services” means all work that Cambrex performs pursuant to a Proposal, including analytical services, development services, Product
maintenance and testing services, pre-commercial/clinical manufacturing services or pre-commercial/clinical packaging services, and other
Product-related services as the parties may agree from time to time. The term Services includes Clinical Manufacturing Services unless the
context requires otherwise.

“Specifications” means, with respect to a Product, all written Product specifications agreed to by the parties in the applicable Proposal.

“Third Party” means any person or entity that is not a party to this Agreement or an Affiliate of a party to this Agreement.

1.2.    Index. The following capitalized terms are defined in the section of this Agreement indicated below, with grammatical variations having
corresponding meanings:

86274635_42

Term

Agreement

Cambrex

Cambrex Deficiency Notice

Cambrex Indemnitees

Cambrex Inventions

Change of Scope

Client

Client Equipment

Client Deficiency Notice

Client Indemnitees

Client Inventions

Client-Supplied Materials

Commercial Supply Option

Confidential Information

Dedicated Equipment

Deliverables

Disclosing Party

Dispute

Effective Date

Equipment

Facilitator

Indemnification Claim

Indemnification Claim Date

Initial Proposal

Losses

Proprietary IP

Quality Agreement

Recall

Receiving Party

Records

Representatives

Retain Samples

Term

Term Sheet

Third Party Claim

Section

Introductory paragraph

Introductory paragraph

Schedule A, 1(a)

7.2(b)

9.2(b)

2.2

Introductory paragraph

2.4(a)(iii)

Schedule A, 1(b)

7.2(a)

9.2(a)

2.5(b)(i)

2.9

8.1(a)(i)

2.4(a)(iii)

2.6(a)

8.1(a)(i)

10.1

Introductory paragraph

2.4(a)(iii)

10.1

7.2(c)

7.2(c)

2.1

7.2(a)

9.1

4.5

2.4(d)

8.1(a)(i)

4.2(a)

8.1(a)(i)

4.2(b)

5.1

Recitals

7.2(a)

ARTICLE 2
SERVICES

2.1    Proposals. From time to time during the Term, the parties may negotiate and enter into a Proposal. Each Proposal shall clearly define
the Services, the Product, and the responsibilities of the parties with respect to the project work, and will include a scope of work, pricing and,
if appropriate, payment schedule, Client-Supplied Materials, Components, and such other terms as the parties deem appropriate. Each
Proposal shall be subject to, and shall incorporate by reference, all of the terms and conditions of this Agreement. To the extent any terms or
conditions of a Proposal conflict with the terms and conditions of this Agreement, the terms and conditions of this Agreement shall control,
except to the extent that such Proposal expressly and specifically states an intent to supersede this Agreement on a specific matter. The
initial Proposal agreed by the parties is attached to this Agreement as Schedule B-1 (the “Initial Proposal”). For clarity, an initial draft of the
Initial Proposal was also

86274635_42

attached to the Term Sheet, and this Agreement will supersede and replace the Term Sheet as to the performance of Services under the
Initial Proposal. For ease of administration, following signature, the parties shall append each subsequent Proposal to Schedule B of this
Agreement (e.g., as a successive Schedule B-2, B-3, etc.), provided, that the parties’ failure to so append any such Proposal that references
this Agreement shall not limit, negate or otherwise affect the effectiveness of such Proposal, which shall become effective upon signature by
the parties.

2.2.    Changes to Services.

(a)    Change of Scope. Any material change in the scope or details of a Proposal or the assumptions upon which a Proposal is
based (including (i) postponement of the agreed starting date for any Services or suspension of any Services by Client and (ii) changes to the
Specifications or master batch record applicable to such Proposal) shall require a written amendment to the Proposal (such written
amendment, a “Change of Scope”), regardless of whether the change requires any change in pricing or timelines. To the extent any Change
of Scope involves changes in the pricing or timelines under such Proposal, any such change in pricing or timelines shall be set forth in such
Change of Scope. Each Change of Scope will become effective when, and Cambrex shall not be obligated to perform any modified or
additional Services until, it has been signed by both parties. Cambrex will be given a reasonable period of time within which to implement the
changes. Both parties shall act promptly and in good faith when considering a Change of Scope requested by the other party. Where
changes are at Client’s request for the purpose of enabling Client to comply with its commitments to Regulatory Authorities relating to
submissions for Product approvals or required by Applicable Law, Cambrex shall not unreasonably withhold, condition or delay its consent to
such change. Where a Change of Scope involves changes to the Specifications or master batch record applicable to any Proposal, or any
other technical change, Section 2.2(b) (Specifications Amendments and Technical Changes) shall also apply.

(b)    Specifications Amendments and Technical Changes. Without limiting Section 2.2 (Change of Scope), changes to a Product’s
Specifications or master batch record or to the Quality Agreement, and any other technical changes to Services, requested by either party
will be implemented only following a technical and cost review by the parties, and are subject to Client and Cambrex reaching agreement on
(i) appropriate revisions to prices and any other impacted fees under this Agreement and applicable Proposals due to increases or decreases
in Cambrex’s costs and (ii) a timeframe for implementation by Cambrex. The parties will memorialize such agreement by executing
appropriate Proposals, Changes of Scope or amendments to this Agreement, as applicable, in accordance with Section 11.5 (Entire
Agreement; Amendments; Waivers). Where changes are at Client’s request (including for the purpose of enabling Client to comply with its
commitments to Regulatory Authorities relating to submissions for Product approvals) or required by Applicable Law, Client shall purchase
from Cambrex (to the extent not yet paid for), and Cambrex shall (at Client’s election and at Client’s cost) deliver to Client or destroy, all
inventories of Product-Specific Components, finished or unusable work-in-process Product or other Product-specific items rendered obsolete
as a result of such amendment.

2.3.    Development Activities; Approval Support; Regulatory Matters.

(a)    Approval Support. Cambrex shall engage in various development activities and perform various tests as necessary for receipt

of Regulatory Authority approval for the development and manufacture of Products, including without limitation, being prepared for pre-
approval inspections by Regulatory Authorities and performing other development and regulatory activities; in each case as set forth in the
Initial Proposal or subsequent Proposals.

(b)    Regulatory Filings. Client shall have the sole responsibility for filing all Product-specific documents with all Regulatory
Authorities and taking any other actions that may be required for the receipt or maintenance of Regulatory Authority approval for the
development and manufacture of Products. Cambrex shall have the sole responsibility for filing all documents with Regulatory Authorities and
taking any other actions that may be required for the receipt or maintenance of Regulatory Authority licensure of the Facility, subject to
reasonable consultation with Client with respect to the form and substance of such filings to the extent such filings are specific to or reference
Products. Cambrex shall be responsible for all costs and expenses related to the maintenance of the Facility in compliance with Applicable
Law. Cambrex shall manufacture the Product at the Facility, shall not change the location of the Facility, and shall not change any systems or
equipment involved in the manufacture of the Products or the provision of Services that, in each case, would require a change to the
Specifications or require Client to make any regulatory filing related to the Product, except with Client’s prior written consent.

(c)    Assistance with Regulatory Filings. Cambrex shall provide Client with such information and assistance as Client may

reasonably require for purposes of applying for and maintaining all Regulatory Authority filings and approvals for the Products, including
without limitation, providing Client with all reports, authorizations, certificates, methodologies, specifications and other documentation in the
possession or under the control of

86274635_42

Cambrex relating to the pharmaceutical/technical development and manufacture of Products or any component thereof needed for Client’s
filings. Cambrex reserves the right to require a new Proposal should the scope of requested activities exceed standard requests for
assistance with Regulatory Authority filings and approvals. Cambrex hereby grants Client an irrevocable, worldwide, paid-up license to use
such information or data and any Intellectual Property rights reflected in such documentation, solely for the purpose of obtaining and
maintaining all Regulatory Authority filings and approvals for the Products.

2.4.    Cambrex Responsibilities. In consideration of Client’s payment of the fees due under, and the other terms and conditions of, this
Agreement, Cambrex shall perform the Services at the Facility in accordance with this Agreement (including the applicable Proposal). To this
end:

(a)    Materials & Equipment.

(i)    Client-Supplied Materials. Upon Client’s delivery of Client-Supplied Materials to Cambrex in accordance with Section 2.5(b)(i)

(Provision of Materials), Cambrex shall: (A) visually inspect Client-Supplied Materials upon receipt to verify their identity and quantity and to
identify any patent defects (i.e., defects that are not Latent Defects), (B) promptly test any Client-Supplied Material only to the extent
expressly required by the applicable Proposal or the Quality Agreement, (C) promptly notify Client if it detects a defect in Client-Supplied
Materials and follow Client’s reasonable written instructions in respect of return or disposal of defective Client-Supplied Materials, at Client’s
cost, (D) store Client-Supplied Materials at the Facility in consideration for the monthly fee agreed in each applicable Proposal, under suitable
conditions in accordance with the specifications therefor (as included in the Specifications or the Proposal, or otherwise agreed by the parties
in writing) and Applicable Law, (E) use Client-Supplied Materials only to provide the Services, and (F) use commercially reasonable efforts to
minimize the loss or waste of API and other Client-Supplied Materials. Cambrex shall not be liable for any defects in Client-Supplied
Materials, or in Services or Product as a result of defective Client-Supplied Materials, unless and to the extent Cambrex failed to properly
perform the foregoing obligations.

(ii)    Components. Cambrex shall procure and purchase from reputable suppliers on behalf of and in the name of Client all
Components that are necessary for Cambrex to perform the Services. Cambrex shall test all such Components as set forth in the applicable
Proposal or Quality Agreement. Unless otherwise specified in a given Proposal, Cambrex shall charge through to Client its out-of-pocket
costs in connection with the purchase of Components (including taxes, shipping, insurance, etc. but excluding late payment or other vendor
fees arising from Cambrex’s wrongful act or omission vis-à-vis such vendor) at Cambrex’s actual cost plus, solely with respect to Product-
Specific Components, a [***] administrative fee. Cambrex shall test all Components after receipt at the Facility to the extent required by the
Proposal or the Quality Agreement. Without limiting any obligations of Cambrex with respect to quality of Components and conformance with
the Specifications, Cambrex will use commercially reasonable efforts to minimize the cost of Components procured by Cambrex pursuant to
this Section 2.4(a)(ii). From time to time, Client may suggest to Cambrex that it procure one or more Product-Specific Components from a
particular Third Party Component supplier, and in such event (A) Sections 2.2 (Changes to Service) and 3.1(b) (Changes to Pricing) shall
apply and (B) Client shall audit and qualify such Client-designated suppliers as necessary. At Client’s written request, Cambrex will perform
such audit and qualification activities and may charge Client the fees set forth on Schedule G in consideration for such services. Following
the initial qualification of any such supplier, Cambrex will procure the supply of the applicable Product-Specific Components from such
supplier on terms and conditions reasonably acceptable to Cambrex and will be responsible for the ongoing management of such supplier as
set forth in the Quality Agreement.

(iii)    Equipment. Except as the parties may agree in a given Proposal or otherwise in writing from time to time, Cambrex shall

procure and provide at its cost all equipment needed to perform the Services. Any equipment dedicated to Client (“Dedicated Equipment”)
may be either (A) purchased by Cambrex at Cambrex’s actual cost plus a [***] administrative fee or (B) purchased directly by Client and
supplied to Cambrex DDP (Incoterms 2020) the Facility at Client’s sole cost. Client has procured and provided to Cambrex the equipment set
forth on Schedule D (the “Client Equipment,” and together with other Dedicated Equipment that may be purchased in the future, the
“Equipment”). Client shall retain title to the Equipment. Cambrex shall use the Equipment only for the purposes of providing the Services
hereunder to Client and shall be responsible for maintaining all Equipment in good working order, subject to customary wear and tear. Client
shall insure Client Equipment against loss and damage and shall be responsible for extraordinary repairs to Client Equipment not caused by
Cambrex’s fault.

(b)    Clinical Supply. The following shall apply only in respect of Clinical Manufacturing Services:

(i)    Batch Number. Cambrex will assign each Batch a unique batch number using Cambrex’s batch numbering system. This batch

number will appear on all documents relating to the particular Batch.

86274635_42

(ii)    Packaging. Cambrex shall package Clinical Stage Product as required in the Proposal. For clarity, packaging may be in bulk or

in primary or secondary packaging. Cambrex shall imprint or affix the batch number onto the Clinical Stage Product as described in the
Specifications and required by the Quality Agreement and cGMPs. Cambrex’s name shall not appear on any Clinical Stage Product
packaging except to the extent required by any Applicable Law or consented to in writing by Cambrex.

(iii)    Quality Control. Cambrex shall perform quality control and quality assurance testing of Clinical Stage Product as and to the

extent required by the Quality Agreement (or, if there is no Quality Agreement, the Proposal). Batch review and release to Client shall be the
responsibility of Cambrex’s quality assurance group. Cambrex shall perform such Batch review and release responsibilities in accordance
with Cambrex’s standard operating procedures, except to the extent such procedures conflict with any procedures prescribed by the Quality
Agreement or the applicable Proposal. Unless prevented by significant deviations or failures, or agreed to in writing by Client, Cambrex will
complete its Batch review within three (3) calendar weeks following completion of Clinical Stage Product production. Client shall review and
respond to any Batch investigational report provided by Cambrex within ten (10) business days. Each time Cambrex delivers a Batch to
Client, Cambrex shall provide Client with a certificate of compliance and any other certificates required under the Quality Agreement, which
shall include, if Cambrex is responsible for Product testing, a certificate of analysis. At Client’s reasonable request and expense, Cambrex
will provide copies of additional Batch documentation, such as Batch manufacturing records, lot packaging records, equipment data printouts,
raw material data, and laboratory notebooks.

(c)    Non-Conforming Services. Subject to Section 3.5 (Pre-Validation Batches), in the event of an error by Cambrex in performing
Clinical Manufacturing Services, the terms of Schedule A shall govern. In the event of a material error by Cambrex in performing any other
Services, Cambrex shall, in agreement with Client, repeat the relevant Services at Cambrex’s cost, and if such error is caused by Cambrex’s
Fault, then Cambrex will also reimburse Client for the cost of the necessary Client-Supplied Materials (subject, for the avoidance of doubt, to
Section 7.1(b) (API)).

(d)    Stock Recovery & Recalls. Each party shall promptly notify the other party by telephone (confirmed by written notice) of any

information of which it becomes aware that might affect the safety, efficacy or marketability of any Clinical Stage Product or that could
reasonably be expected to result in the following: any Authority’s request or requirement of, or Client’s reasonable determination of the need
for (i) a stock recovery of Clinical Stage Product used in human clinical trials or biostudies or (ii) a recall of Clinical Stage Product sold
commercially under an Emergency Use Authorization (EUA) or other authorization for commercial sale (each of (i) and (ii), a “Recall”). The
conduct of and regulatory filings for any Recall shall be controlled, implemented and made by Client, and Cambrex will co-operate in such
Recall as reasonably requested by Client, having regard to all Applicable Law. Client shall provide Cambrex a reasonably detailed description
of those portions of any submission to a Regulatory Authority in respect of any Recall that could reasonably be expected to impact
Cambrex’s performance of the Services. Client shall bear the cost of any Recall and reimburse Cambrex for the expenses incurred by
Cambrex in connection with any Recall; unless such Recall is caused primarily by Cambrex’s gross negligence, recklessness, willful
misconduct, material breach of the Quality Agreement, failure to follow any written manufacturing procedures (or deviations therefrom) to
which the parties have mutually agreed, or violation of cGMPs (to the extent applicable), in which case Cambrex will reimburse Client for
Client’s reasonable, actual and documented out-of-pocket administrative and logistical expenses of conducting such Recall and will bear the
expenses incurred by Cambrex in connection with such Recall. For clarity, to the extent that a Recall involves Clinical Stage Product that is
alleged to be Non-Conforming Product, the parties’ respective rights and remedies with respect to such Clinical Stage Product shall be
governed by Schedule A.

2.5.    Client Responsibilities. In support of Cambrex’s provision of the Services under this Agreement, Client shall provide certain
information, oversight and materials in accordance with this Agreement (including the applicable Proposal). To this end:

(a)    Information & Oversight. Unless otherwise agreed by the parties in writing or in a given Proposal, Client shall (i) provide

complete and accurate scientific data regarding each project described in a Proposal and Client’s requirements for such project, including
test methods and development, formulation, fill and finish of the Product, if applicable, (ii) provide Cambrex with complete and accurate
information necessary to develop the Proposal, including scope of work and estimated or fixed costs, (iii) review and approve all
specifications and protocols for work and Product, and (iv) if applicable, review and approve all in-process and finished Product test results to
ensure conformity of such results with the Specifications.

(b)    Client-Supplied Material.

86274635_42

(i)    Provision of Materials. Except as expressly set forth in a Proposal, Client will provide all samples, reference standards, API,

certificates of analysis and other materials (collectively, “Client-Supplied Materials”), as applicable, required for Cambrex to perform such
Proposal. Client shall, at its sole cost and expense, deliver all Client-Supplied Materials to Cambrex DDP (Incoterms 2020) the Facility in the
quantities and at the times specified in the Proposal or otherwise agreed in writing by the parties. Client shall be responsible at its expense
for securing any necessary export or import, or similar clearances or governmental permits required in respect of the provision of Client-
Supplied Materials to Cambrex. Title to and, subject only to Sections 2.4(a)(i) (Client-Supplied Materials), 2.4(c) (Non-Conforming Services),
and Schedule A (and then, for the avoidance of doubt, subject to Section 7.1(b) (API)), risk of loss of Client-Supplied Materials shall at all
times remain with Client, and Client will insure Client-Supplied Materials at Client’s cost. Client-Supplied Materials shall not include any
“controlled substances” within the meaning of Applicable Law.

(ii)    Failure to Supply. If Client refuses or fails to timely supply conforming Client-Supplied Materials, Cambrex reserves the right, in

its reasonable discretion, to treat such failure as a postponement by Client of the affected part of the applicable Proposal under Section
3.1(c) (Cancellations and Postponements), which right Cambrex may exercise by providing written notice to Client of its election to treat such
refusal or failure as a postponement effective immediately upon Client’s receipt of such notice.

(iii)    Safety Information. Prior to the signing of any Proposal, Client shall have provided Cambrex with all environmental, health and

safety information available to Client relating to Client-Supplied Materials or Product, including available material safety data sheets. Client
shall promptly provide Cambrex any updates to such documentation that become available for so long as Cambrex is performing Services
using such Client-Supplied Materials or Product.

(c)    Clinical Supply. If requested by Client, upon successful completion of development work, including any applicable information or

technology transfer or setup, contemplated under the applicable Proposal(s) relating to Clinical Stage Product, Cambrex will provide Clinical
Manufacturing Services to Client with respect to that Product. The following shall apply only in respect of Clinical Manufacturing Services, to
the extent applicable:

(i)    Packaging. Client shall be solely responsible for developing and providing to Cambrex all artwork, advertising and labeling in
connection with Clinical Stage Product packaging, including all associated content and Intellectual Property matters. Client may, in its sole
discretion and at its cost, make changes to Product packaging, including labels, inserts and cartons, subject to an appropriate Change of
Scope, as applicable.

(ii)    Quality Control. As between the parties, Client shall have sole responsibility for the release of Clinical Stage Product to clinical

trial sites or other human use, and for handling clinical trial site and participant matters.

(iii)    Commercial Use. Nothing herein shall prevent or prohibit Client from selling on a commercial basis any Clinical Stage Product

that has been approved for commercial sale under an Emergency Use Authorization (EUA) or other authorization for commercial sale by
Regulatory Authorities. For the avoidance of doubt, in the event Client receives such authorization, Cambrex shall continue to supply Clinical
Stage Product to Client for resale on a commercial basis according to the terms hereof until the earlier of (A) the expiration or termination of
this Agreement or (B) the date the parties execute a Commercial Manufacturing Services Agreement.

2.6.    Shipment & Storage. Unless and to the extent otherwise specified in a given Proposal:

(a)    Risk of Loss; Title. Cambrex shall deliver all data, results, reports, Product, samples, and other deliverables to be delivered

pursuant to a Proposal, including with each Batch delivery a certificate of compliance and any other certificates required under the Quality
Agreement, which shall include, if Cambrex is responsible for Product testing, a certificate of analysis (“Deliverables”) to Client or to one or
more secondary packagers or other Third Parties as may be designated by Client from time to time, Ex Works (Incoterms 2020) the Facility.
Risk of loss in Deliverables shall transfer to Client in accordance with such Incoterm. To the extent not already held by Client, title to
Deliverables shall transfer to Client concurrently with risk of loss.

(b)    Packing and Transport. Cambrex shall pack and label shipping containers in accordance with Applicable Law and transport

guidelines, the Specifications, and Client’s written instructions (to the extent not inconsistent with any of the foregoing). Client shall arrange
for insurance and shall select the freight carrier to be used to ship Deliverables.

(c)    Storage. At Client’s request, Cambrex will store Clinical Stage Product at the Facility for up to [***] following its release by

Cambrex’s quality group free of charge. If Client does not take delivery of Clinical Stage

86274635_42

Product within such period, (i) Client shall pay Cambrex a monthly storage fee in respect of the period commencing after such [***] period at
Cambrex’s then-current standard rate or as otherwise set forth in the applicable Proposal and (ii) upon two (2) weeks’ written notice to Client,
Cambrex shall have the option to ship to Client, at Client’s cost, any Clinical Stage Product that is or contains a controlled substance or that
has been held by Cambrex in storage longer than [***].

2.7.    Samples and Excess Materials. Following completion of each relevant phase of a Proposal, development samples (excluding
samples of Clinical Stage Products to be retained as required by Applicable Law, which shall be handled in accordance with Section 4.2(b)
(Retain Samples)) will be stored at the Facility for ninety (90) days. After the 90-day period, Cambrex may dispose of samples if, within thirty
(30) days following written notice to Client, Client has not provided written instructions for returning such samples to Client at Client’s cost.
Cambrex may also dispose of all unused Client-Supplied Materials and any Components paid for by Client pursuant to Section 2.4(a)(ii)
(Components) if, within thirty (30) days following written notice to Client, Client has not provided written instructions for returning such Client-
Supplied Materials and Components to Client at Client’s cost.

2.8.    Cambrex Subcontractors. Cambrex may subcontract the performance of Services hereunder to Third Parties only with Client’s prior
written approval, which approval will not be unreasonably withheld. Client hereby grants its consent to the use of the subcontractors set forth
on Schedule E. Where such a subcontractor is being engaged for testing services, at Client’s request, Cambrex and Client will use
reasonable efforts to enter into a three-party agreement with such Third Party subcontractor pursuant to which Client will transfer necessary
technical know-how to the subcontractor and interface with such subcontractor to facilitate accurate testing, and Client may condition its
consent to Cambrex’s use of such subcontractor upon execution of such three-party agreement on reasonable terms satisfactory to Client.
Cambrex shall not be liable for any delay in performing Services arising as result of (a) the negotiation of any such three-party agreement
(excluding unreasonable delays by Cambrex during such negotiations) or (b) a technology transfer by Client.

2.9.    Option for Commercial Supply. Client will have the option to engage Cambrex to manufacture and supply commercial quantities of
the Products (the “Commercial Supply Option”), which option Client may exercise by providing written notice to Cambrex of its election to
do so at any time during the Term of this Agreement. If Client exercises the Commercial Supply Option, then Cambrex and Client will, within
thirty (30) days following Client’s exercise of the Commercial Supply Option, negotiate in good faith and, if agreement is reached, promptly
execute, a mutually acceptable Commercial Manufacturing Services Agreement containing the terms and conditions set forth in Schedule F.

3.1.    Fees.

ARTICLE 3

PRICING & PAYMENT

(a)    Price; Price Adjustments. Client shall pay the prices for the Services as provided in this Agreement and each Proposal (as

modified by any Change of Scope), as adjusted pursuant to this Section 3.1 (Price; Price Adjustments). The parties will negotiate in good
faith an adjustment to the prices provided in a Proposal if and to the extent any assumptions underlying the prices in the Proposal change
materially as a result of the development work performed under this Agreement. In addition, the prices provided in a Proposal are subject to
annual review by the parties to address inflation or deflation, with any such change being calculated based on changes to the Producer Price
Index for prescription pharmaceuticals as reported by the Bureau of Labor Statistics (published at the end of the calendar year prior to the
calendar year in which such price adjustment is considered).

(b)    Changes to Pricing. Pricing for Services will be subject to change in accordance with Section 2.2 (Changes to Services).

(c)    Cancellations and Postponements. Client may cancel any Proposal in its entirety by terminating it in accordance with Section

5.2(c) (Convenience), subject to Sections 2.2(a) (Change of Scope) and 5.3 (Obligations on Termination). Client may cancel any Proposal in
part, or postpone any Proposal in its entirety or in part, upon [***] written notice to Cambrex, the effective date of such cancellation or
postponement to be the date that is five (5) business days after Cambrex’s receipt of such notice or, if later, such other date specified in such
notice; provided, that any such postponement or partial cancellation shall not relieve Client of its obligation to pay all costs or fees that have
accrued prior to such postponement or partial cancellation (including payment of amounts due pursuant to Section 2.4(a)(ii) (Components))
and the terms of Sections 2.7 (Samples and Excess Materials) and 5.3 (Obligations on Termination) shall apply as though the applicable
postponed or partially cancelled Services had been terminated. Client and Cambrex shall cooperate in good faith to reschedule any
postponed Services to a mutually acceptable date. Any Services that have not been rescheduled to commence within [***] following the

86274635_42

originally (first) scheduled start date shall be subject to re-pricing by Cambrex to account for changes in the cost drivers contemplated by
Sections 3.1(a) (Price; Price Adjustments) and 3.1(b) (Changes to Pricing). In addition, Cambrex may cancel or terminate the applicable
Proposal upon [***] written notice to Client if any such Services have not been rescheduled within [***] following the originally (first) scheduled
start date, and subject to any incremental costs and fees that would have been payable had Client cancelled at the outset instead of
postponing.

(d)    Retesting. Cambrex reserves the right to charge Client for retesting and required investigational studies performed that are not

directly due to Cambrex’s Fault. Any tests or investigations requested by Client that are not required pursuant to the Proposal or, if
applicable, the Quality Agreement will be charged to Client at Cambrex’s then-current standard rates.

3.2.    Invoicing. The terms of this Section 3.2 (Invoicing) shall apply except to the extent otherwise expressly agreed in a Proposal:
Cambrex shall send invoices by email to such email address as Client may provide to Cambrex in writing from time to time. For Batch
manufacture or packaging (including Clinical Manufacturing Services), Cambrex shall invoice Client (a) for Clinical Stage Product, following
quality release of the Batch by Cambrex’s quality assurance department or (b) for Product that is not Clinical Stage Product, following
completion of the last step of actual manufacturing and packaging (as applicable) of such Product. Cambrex shall invoice Client for all other
fees due under this Agreement (including for Services not involving Batch manufacture, for obsolete items pursuant to Section 2.2(b)
(Specifications Amendments and Technical Changes), for Components pursuant to Section 2.4(a)(ii) (Components), for storage fees
pursuant to Section 2.6(c) (Storage), and for shipping charges pursuant to Section 2.7 (Samples and Excess Materials)) as and when earned
or accrued. Fees assessed on an annual basis, if any (such as GDUFA or annual product review fees, if applicable, or as may be agreed in a
Proposal), will be invoiced as of the first day of each calendar year. Each such invoice shall reference this Agreement and the applicable
Proposal, and identify in reasonable detail the nature of the charges therein. If the invoice includes fees for manufacturing or packaging
Clinical Stage Product, the invoice shall also identify the Batch number, Purchase Order number, and quantity of the applicable Clinical Stage
Product.

3.3.    Payment Terms. Client shall pay all invoiced amounts that are not subject to a good faith dispute by Client in full within [***] following
Client’s receipt of each applicable invoice. Client shall make payment in the currency indicated in the applicable Proposal to the account
indicated in the applicable invoice. If any payment is neither received by Cambrex by its due date nor disputed in good faith by Client, then
Cambrex may, in addition to any other remedies available at law or in equity, take one or more of the following actions: (a) charge interest on
the outstanding sum from the due date (both before and after any judgment) at a monthly compounding rate equal to [***] per year (or, if less,
the maximum amount permitted by Applicable Law) until paid in full, plus all reasonable costs of collection of late payments, including
reasonable attorneys’ fees, incurred through the date of actual payment (but excluding court costs); (b) cease all work hereunder until all
Client accounts are brought current; (c) require Client to pre-pay all activities before Cambrex initiates work or procures Components in
connection with any Proposals; and (d) exercise its rights under Section 11.2(a) (Force Majeure).

3.4.    Taxes. All taxes, duties and other amounts assessed by any Authority (excluding tax based on net income or real property and
franchise taxes) on Client-Supplied Materials, Product, Services or other amounts due hereunder are the responsibility of Client, and Client
shall reimburse Cambrex for all such taxes, duties and amounts required to be paid by Cambrex to any Authority (or such sums will be added
to invoices directed at Client, where applicable). Cambrex shall reasonably cooperate with Client to utilize any legally available reductions or
exemptions from any such taxes, duties or assessments.

3.5.    Pre-Validation Batches. Client shall be responsible for the full cost of each Batch produced under this Agreement at the theoretical
quantities when priced on a per-unit basis (including Clinical Stage Batches and Batches necessary to support the validation portion of
Client’s submissions for Product approvals by Regulatory Authorities and any Batch manufactured following (a) a change in Specifications or
(b) a scale-up in the manufacturing process to produce greater quantities of Product), even if the Batch fails to meet the Specifications (and
in such case, Client shall also be responsible for the cost of destroying the out-of-Specification Batch and its components), until all
manufacturing, testing and storage methods and processes have been validated in accordance with industry standards (including production
of at least three (3) consecutive cGMP Batches of each strength and packaging configuration that meet the then-applicable Specifications);
provided, that the foregoing shall not apply to the extent such failure to meet the Specifications would not have occurred but for Cambrex’s
Fault, in which case Cambrex will be responsible for such costs. Cambrex and Client shall cooperate in good faith to determine and resolve
any problems causing the out-of-Specification Batch.

86274635_42

4.1.    Liaisons; Quarterly Review. Promptly following the signing of this Agreement, each party shall appoint one of its employees to be a
relationship manager responsible for liaising between the parties with respect to the Services. The relationship managers shall meet, either in
person or by teleconference, not less than quarterly to review the current status of the business relationship and manage any issues that
have arisen.

ARTICLE 4

COOPERATION

4.2.    Records & Samples.

(a)    Records. Unless the parties otherwise agree in writing, Cambrex shall, at its own cost and expense, keep materially complete

and accurate records with respect to the performance of the Services, including, without limitation, (i) Batch, laboratory data, reports and
other technical records, (ii) records of Cambrex’s purchases of Components and Dedicated Equipment sufficient to verify costs and to trace
the ownership and possession, (iii) records necessary to verify the accuracy of other charges invoiced to Client by Cambrex under this
Agreement, including pass-through charges (i.e., amounts invoiced by Third Parties) (provided, for the avoidance of doubt, that the foregoing
shall not be construed as giving Client a general right to audit Cambrex’s financial records), and (iv) all other records reasonably necessary
to document Cambrex’s performance of the Services in accordance with Applicable Law (collectively, “Records”). Copies of Records shall be
retained by Cambrex for a period of three (3) years following the date on which Cambrex completed the relevant Services, or longer if
required by Applicable Law. Before destroying Records, Cambrex will use its reasonable efforts to contact Client to offer Client the
opportunity to take delivery and possession of such Records at Client’s cost.

(b)    Retain Samples. Unless the parties otherwise agree in writing, Cambrex shall, at its own cost and expense, keep materially
complete and accurate retain samples of Clinical Stage Product as necessary to comply with Applicable Law (“Retain Samples”). Retain
Samples shall be retained by Cambrex for a period of one (1) year following the date of Clinical Stage Product expiry, or longer if required by
Applicable Law. Before destroying Retain Samples, Cambrex will use its reasonable efforts to contact Client to offer Client the opportunity to
take delivery and possession of such Retain Samples Records at Client’s cost.

4.3.    Client Inspections. Once every [***] during the Term (or, if for cause, more frequently as reasonably agreed by the parties), upon
reasonable (but no less than [***]) prior written notice, Cambrex shall grant Client access, during normal business hours, to areas of the
Facility in which Services are performed in order to verify that Cambrex is performing the Services (including, without limitation,
manufacturing, packaging, testing and storage activities) in accordance with any Specifications, the Proposal, and cGMPs or other regulatory
requirements (to the extent applicable). During any such inspection, Cambrex shall also permit Client to inspect Records, samples, and
reports relating to this Agreement. The parties’ relationship managers shall arrange such inspections. Cambrex’s quality assurance staff shall
cooperate with Client, as reasonably necessary, in any inspection conducted pursuant to this Section 4.3 (Client Inspections). Inspections
shall be designed to minimize disruption of operations at the Facility, and shall be limited to two (2) Client representatives for up to two (2)
consecutive days. A Cambrex representative shall be present at all times during each inspection. Client’s representatives shall comply with
the Facility’s rules. Client shall indemnify and hold harmless Cambrex for any act or omission of Client’s representatives while on Cambrex’s
premises. For the clarity, the foregoing inspections will not limit the quarterly meeting of relationship managers pursuant to Section 4.1
(Liaisons; Quarterly Review).

4.4    Regulatory Inspections. Each party shall promptly notify the other party of any planned or actual Facility inspection by any Regulatory
Authority specifically involving a Product, except for unannounced inspections. Client shall have the right to be present at the Facility during
any planned inspection, so long as Client provides (to the extent reasonably practicable) at least two (2) weeks’ notice of such desire. Client
acknowledges that it may not direct the manner in which Cambrex fulfills its obligations to permit inspection by and to communicate with
Regulatory Authorities. Cambrex shall notify Client of receipt of any Form 483s, warning letters, and inquiries by any Regulatory Authority or
other significant regulatory action that could reasonably be expected to impact the regulatory status of the Products or Cambrex’s ability to
perform the Services in accordance with the terms of this Agreement. Cambrex shall provide Client with copies of the sections of all Form
483s or comparable regulatory notices that are specific to any Product, redacted as necessary to preserve the confidentiality of Cambrex’s
other information. Likewise, Client shall provide Cambrex with a reasonably detailed description of those portions of any material
correspondence with any Regulatory Authority, including any FDA refusal to file, rejection or warning letters, in each case that could
reasonably be expected to impact Cambrex’s performance of Services and/or the timing and volume of Client’s purchases under this
Agreement. If an inspection by a Regulatory Authority is solely attributable to a Product or Proposal (such as a pre-approval inspection),
Client shall reimburse Cambrex for all reasonable and documented costs associated with such inspection.

86274635_42

4.5.    Quality Agreement. As soon as reasonably practicable after the signing of the Initial Proposal, and in any event prior to Cambrex’s
performance of any Services for any GMP grade Product, the parties shall negotiate in good faith and enter into an agreement setting out the
quality assurance standards and protocols applicable to the relevant Services under the Initial Proposal and each subsequent Proposal
hereunder and the parties’ responsibilities in respect thereof (each, a “Quality Agreement”). If the parties have signed a Quality Agreement
prior to the Effective Date, it is attached hereto as Schedule C. Unless otherwise expressly set forth in a new Quality Agreement entered into
by the parties to cover a specific Proposal, the first Quality Agreement entered into by the parties shall cover the Initial Proposal and each
subsequent Proposal hereunder. Following signature, the parties shall append each Quality Agreement as a successive Schedule C. No
Quality Agreement shall in any way determine liability or financial responsibility of the parties for the responsibilities set forth therein. In the
event of a conflict between any of the provisions of this Agreement and a Quality Agreement with respect to quality-related activities,
including compliance with cGMPs, the provisions of the Quality Agreement shall govern. In the event of a conflict between any of the
provisions of this Agreement and a Quality Agreement with respect to any commercial matters, including allocation of risk, liability and
financial responsibility, the provisions of this Agreement shall govern.

ARTICLE 5
TERM & TERMINATION

5.1.    Term. This Agreement shall commence as of the Effective Date and shall expire on the later of (a) five (5) years thereafter or (b) six (6)
months after the expiration or termination of all the Proposals, unless earlier terminated in accordance with Section 5.2 (Termination) or the
parties otherwise agree to extend this Agreement (the “Term”).

5.2.     Termination.

(a)    Breach. Either party may terminate this Agreement or any Proposal upon written notice to the other party if the other party has
failed to remedy a material breach of this Agreement or such Proposal, as applicable, within sixty (60) days (or ten (10) days in respect of a
breach involving non-payment) following receipt of a written notice that describes the breach in reasonable detail and expressly states that it
is a notice under this Section 5.2(a) (Breach).

(b)    Bankruptcy. Either party may terminate this Agreement immediately upon written notice to the other party in the event that (i)

the other party is declared insolvent or bankrupt by a court of competent jurisdiction, and such declaration or order remains in effect for a
period of sixty (60) days, (ii) a voluntary petition of bankruptcy is filed in any court of competent jurisdiction by such other party, or (iii) this
Agreement is assigned by such other party for the benefit of creditors; provided, that such written notice of termination shall not be required if
the giving of notice is prohibited or impaired by applicable bankruptcy laws, in which case termination shall be automatic without further
action by the terminating party.

(c)    Convenience. Client may terminate this Agreement for any reason or no reason at any time on sixty (60) days’ prior written

notice to Cambrex; and may terminate any Proposal for any reason or no reason at any time on five (5) business days’ prior written notice to
Cambrex.

5.3.    Obligations on Termination. Expiration or termination of this Agreement or any Proposal shall be without prejudice to any rights or
obligations that accrued to either party prior to such expiration or termination. Upon expiration or termination of this Agreement or any
Proposal, as applicable:

(a)    Wind-Down. Cambrex will promptly cease or wind down, as appropriate, work under the terminated Proposal(s);

(b)    Work In Process. At Client’s election, Cambrex shall either (i) complete any Clinical Stage Product that is a work in process,
which Clinical Stage Product shall be subject to Section 5.3(c) (Clinical Stage Product), or (ii) cease such work and transfer such work in
process into storage containers, and Client shall be obligated to pay Cambrex a pro rata amount of all work to date; it being understood that if
termination is by Cambrex under Section 5.2(a) (Breach) or 5.2(b) (Bankruptcy) or if Client fails to make such an election within one full
business day following the expiration or other termination of this Agreement or the applicable Proposal, clause (ii) above shall automatically
apply;

(c)    Clinical Stage Product. Client shall take delivery of and pay for all completed, undelivered Clinical Stage Product that Cambrex

has produced pursuant to the terminated Proposal(s);

86274635_42

(d)    Inventory. Client shall purchase, at Cambrex’s cost (to the extent not already paid for by Client in accordance with Section

2.4(a)(ii) (Components) and ARTICLE 3 (Pricing & Payment)), all Product-Specific Components then in stock or later delivered by a Third
Party vendor pursuant to non-cancellable orders, in each case, that cannot be used by Cambrex for its other customers within ninety (90)
days of the applicable expiration or termination date hereunder, and shall reimburse Cambrex for any cancellation fees assessed by Third
Party vendors for orders that are cancellable;

(e)    Client-Supplied Materials. Cambrex shall return to Client all unused Client-Supplied Materials and deliver to Client all
Components paid for by Client in accordance with Section 2.4(a)(ii) (Components) and ARTICLE 3 (Pricing & Payment) or paid for by Client
pursuant to Section 5.3(d) (Inventory);

(f)    Records & Samples. Cambrex shall maintain Records and Retain Samples in accordance with Section 4.2 (Records and

Samples) and Applicable Law;

(g)    Stability. At Client’s election, Cambrex shall either (i) continue to perform any ongoing stability testing or (ii) ship the stability

samples to Client; it being understood that if termination is by Cambrex under Section 5.2(a) (Breach) or 5.2(b) (Bankruptcy) or if Client fails
to make such an election within thirty (30) days following the expiration or other termination of this Agreement or the applicable Proposal,
clause (ii) above shall automatically apply; and

(h)    Payment. Client shall pay Cambrex for all Services performed under the terminated Proposal(s) up to the effective date of

termination, plus any cancellation fees set forth in the terminated Proposal(s).

Any costs incurred by Cambrex to comply with the foregoing obligations, including shipping and related expenses, shall be borne by Client,
except if such termination of this Agreement is by Client for Cambrex’s uncured material breach under Section 5.2(a) (Breach) (in which case
Cambrex shall bear all such expenses (excluding fees under Section 5.3(g)(i) (Stability), which shall be borne by Client in all events) or to the
extent such costs result from Cambrex’s Fault in the performance of such obligations. In lieu of taking possession of any of the materials
described in this Section 5.3 (Obligations on Termination), Client may direct Cambrex to destroy such items, which Cambrex shall cause to
be done at Client’s cost.

5.4.    Survival. Notwithstanding any expiration or termination of this Agreement for any reason, the parties’ rights and obligations under the
following provisions shall survive and continue in effect in accordance with their respective terms: Sections 2.4(d) (Stock Recovery &
Recalls), 2.5(c)(ii) (Quality Control), 2.6 (Shipment & Storage), 2.9 (Option for Commercial Supply), 3.1(c) (Cancellations and
Postponements), 3.3 (Payment Terms), 3.4 (Taxes), 4.2 (Records and Samples), 5.3 (Obligations on Termination), 5.4 (Survival), and 6.4
(Limited Warranty), and ARTICLE 7 (Indemnitees & Insurance) through ARTICLE 11 (Miscellaneous) inclusive. Any expiration or early
termination of this Agreement shall be without prejudice to the rights of either party against the other accrued or accruing under this
Agreement prior to termination. After the date of expiration or termination of this Agreement, Cambrex shall not further manufacture Product
or use any of Client’s Intellectual Property (including Client’s Proprietary IP and Client Inventions) for any reason whatsoever.

ARTICLE 6

REPRESENTATIONS & WARRANTIES

6.1.    Authority. Each party represents, warrants and covenants to the other that (a) it has the full right and authority to enter into and
perform its obligations under this Agreement (including each Proposal), (b) it is in good standing in its jurisdiction of organization and all
jurisdictions in which it operates, (c) the execution and delivery of this Agreement and the performance of such its obligations hereunder (and
thereunder) do not conflict with, or constitute a default or require any consent under, any contractual obligation of such party, its charter
documents or bylaws, or any order, writ, injunction or decree of any applicable Authority, and (d) it will comply with all Applicable Law in
performing its obligations and activities under this Agreement.

6.2.    Client Warranties. Except to the extent expressly otherwise provided in a given Proposal, Client covenants, represents and warrants
to Cambrex that:

(a)    to Client’s knowledge, all Intellectual Property (other than Cambrex’s Intellectual Property) provided by Client to Cambrex for

use in connection with providing Services (i) may lawfully be used by Cambrex in connection with providing Services and (ii) so long as
Cambrex uses such Intellectual Property solely as

86274635_42

contemplated by this Agreement, such use does not and will not infringe, violate or misuse any rights held by Third Parties;     

(b)    to Client’s knowledge, there are no rights held by Third Parties related to Client’s Intellectual Property that would be infringed,

violated or misused by Client’s performance of this Agreement, and as of the Effective Date, Client has no knowledge of any claims of
infringement that have been made by Third Parties against Client in connection with the Product;

(c)    all artwork, the content of all labeling and packaging, and all other Specifications provided or approved by Client comply with

Applicable Law;

(d)    all Client-Supplied Materials provided to Cambrex hereunder have been manufactured in accordance with Applicable Law,

including cGMPs (where applicable), and shall at the time of delivery to Cambrex meet all applicable Specifications and not be adulterated,
misbranded or mislabeled within the meaning of Applicable Law;

(e)    all Deliverables provided to Client by Cambrex hereunder shall be held, stored, used and otherwise disposed of by or on behalf

of Client in accordance with all Applicable Law (including, in connection with any such items that are not labeled, 21 CFR § 201.150);
specifically, Client shall not permit the human consumption of any such items, except to the extent such consumption occurs in the course of
clinical studies that expressly permit such use and that have been approved by appropriate Authorities or if such consumption is otherwise
permitted by Applicable Law, including pursuant to any authorization for commercial sale under an Emergency Use Authorization (EUA) or
other authorization for commercial sale by Regulatory Authorities; and

(f)    it will notify Cambrex in writing of any representation or warranty hereof ceasing to be true or correct.

6.3.    Cambrex Warranties. Except to the extent expressly otherwise provided in a given Proposal, Cambrex covenants, represents and
warrants to Client that:

(a)    to Cambrex’s knowledge, it owns or has the right to license or assign, as contemplated by the terms of this Agreement, any

Cambrex Intellectual Property rights (where applicable) used in the manufacture the Product;

(b)    to Cambrex’s knowledge, use of Cambrex’s Proprietary IP by Cambrex in connection with the Services hereunder does not or

will not infringe, violate or misuse the Intellectual Property rights of any Third Party;

(c)    it does not and will not use in the performance of its obligations under this Agreement the services of any person debarred or

suspended under 21 U.S.C. §335(a) or (b), or who is the subject of a conviction described in such sections; and Cambrex shall promptly
notify Client if Cambrex becomes aware of its breach, or of facts that could reasonably be expected to lead to its breach, of this Section
6.3(c) (Cambrex Warranties);

(d)    it does not have and will not hire as an officer or employee any person who has been convicted of a felony under the laws of the

United States for conduct relating to the regulation of any drug product under the Federal Food, Drug, and Cosmetic Act;

(e)    Cambrex shall perform the manufacturing of all Clinical Stage Product provided to Client hereunder in accordance with

Applicable Law (including cGMPs) and all Clinical Stage Product provided to Client hereunder shall at the time of delivery under Section
2.6(a) (Risk of Loss; Title) (i) meet all Specifications and (ii) not be adulterated, misbranded or mislabeled within the meaning of Applicable
Law; provided that Cambrex makes no representation or warranty with respect to any Product or circumstance that is expressly excluded
from liability under Section 3 of Schedule A;

(f)    Cambrex shall maintain the Facility and shall conduct all manufacturing Services in compliance with all Applicable Laws,

including without limitation cGMPs (if applicable to the Services in question), at all times during the Term;

(g)    upon delivery of Product to Client, Cambrex shall convey and Client shall have good and marketable title to such Product, free

and clear of any encumbrances imposed as a result of any act or omission of Cambrex; and

(e)    it will notify Client in writing of any representation or warranty hereof ceasing to be true or correct.

86274635_42

6.4.    Limited Warranty. NEITHER PARTY MAKES ANY REPRESENTATION, WARRANTY OR GUARANTEE OF ANY KIND, EITHER
EXPRESS OR IMPLIED, BY FACT OR LAW, OTHER THAN THOSE EXPRESSLY SET FORTH IN THIS ARTICLE 6 (REPRESENTATIONS
& WARRANTIES) OR THE APPLICABLE PROPOSAL. CAMBREX EXPRESSLY DISCLAIMS THE IMPLIED WARRANTY OF FITNESS
FOR A PARTICULAR PURPOSE AND ANY WARRANTY OF MERCHANTABILITY WITH RESPECT TO THE PRODUCTS AND SERVICES.

7.1.    Limitation of Liability.

ARTICLE 7
INDEMNITIES & INSURANCE

(a)    No Consequential Damages. Neither party shall be liable to the other party in contract, tort, negligence, breach of statutory duty
or otherwise for (i) any loss of profits, revenues, production, anticipated savings, data, business or goodwill or (ii) any other liability, damage,
cost or expense of any kind incurred by the other party of an indirect, incidental, consequential, punitive or special nature, in each case, as a
result of any breach of this Agreement or arising in connection with this Agreement, regardless of any notice of the possibility of such
damages; provided, however, that such limitation shall not apply to Third Party Claims (as defined below) against the other party which are
indemnified under Section 7.2 (Indemnification) and are caused (directly or indirectly) by facts or circumstances constituting gross negligence
or willful misconduct by the indemnifying party.

(b)    API. Except as expressly set forth in this Agreement or the applicable Proposal, Cambrex shall not be responsible for any loss
or damage to API; provided, that if any such loss or damage to API would not have occurred but for Cambrex’s Fault, then Cambrex shall be
liable for such loss or damage up to the lesser of (i) [***] per Proposal or (ii) the amount set forth in Section 7.1(c) (Maximum Liability),
subject to Section 7.1(d) (Exclusions).

(c)    Maximum Liability. Cambrex’s maximum liability under this Agreement (in the aggregate and including any amounts payable

pursuant to Section 7.1(b) (API)) shall not exceed [***] (or, in the case of the indemnification obligations set forth in clause (i) of Section 7.2(a)
(By Cambrex), the lesser of [***] or [***]) the total fees paid to Cambrex by Client under the Proposal(s) giving rise to the applicable claim(s)
in the twelve (12) months prior to the date on which such claim(s) arise(s) (which date, in the case of Indemnification Claims, shall be the
Indemnification Claim Date, rather than the date on which the Third Party Claim arises); provided, that if the effective date of an applicable
Proposal was less than twelve (12) months prior to such claim, such liability shall not exceed [***] (or, in the case of the indemnification
obligations set forth in clause (i) of Section 7.2(a) (By Cambrex), the lesser of [***] or [***]) the sum of (i) the total fees paid to Cambrex by
Client under such Proposal since its effective date to the date of such claim (which date, in the case of Indemnification Claims, shall be the
Indemnification Claim Date, rather than the date on which the Third Party Claim arises) plus (ii) the total fees payable to Cambrex by Client
under such Proposal from the date of such claim (which date, in the case of Indemnification Claims, shall be the Indemnification Claim Date,
rather than the date on which the Third Party Claim arises) through the one (1) year anniversary of the effective date of such Proposal;
provided further, that the calculation of such fees (and amounts paid or payable) shall exclude all pass-through costs, such as Cambrex’s
out-of-pocket cost in connection with the purchase of Components and the cost of procuring any applicable comparator product.

(d)    Exclusions. The foregoing Sections 7.1(a) (No Consequential Damages), 7.1(b) (API) and 7.1(c) (Maximum Liability) shall not

limit (i) damages arising from a party’s fraud, gross negligence, recklessness, or willful misconduct (including such party’s indemnification
obligations under Section 7.2 (Indemnification) for the same), (ii) the indemnification obligations set forth in clause (ii) of Section 7.2(a) (By
Cambrex) or clause (iii) of Section 7.2(b) (By Client), or (iii) damages arising from a party’s breach of ARTICLE 8 (Confidentiality).

7.2.    Indemnification.

(a)    By Cambrex. Cambrex shall defend, indemnify and hold harmless Client, its Affiliates, and its and their respective directors,

officers and employees (“Client Indemnitees”) from and against any and all losses, damages, costs, expenses (including reasonable
attorneys’ fees and reasonable investigative costs), judgments and liabilities (“Losses”) in connection with any suit, demand, claim or action
by any Third Party (“Third Party Claim”) arising or resulting from (i) a breach by Cambrex of any of its obligations, warranties, or
representations under this Agreement, (ii) an infringement or alleged infringement of the Intellectual Property rights of a Third Party arising
through Cambrex’s use of Cambrex’s Intellectual Property (including Cambrex’s Proprietary IP and Cambrex Inventions), or (iii) the gross
negligence, recklessness or willful misconduct of any Cambrex Indemnitee; in each case, except to the extent that such Losses arise or
result from the gross negligence, recklessness or willful misconduct of any Client Indemnitee.

86274635_42

(b)    By Client. Client shall defend, indemnify and hold harmless Cambrex, its Affiliates, and its and their respective directors, officers

and employees (“Cambrex Indemnitees”) from and against any and all Losses in connection with any Third Party Claim arising or resulting
from (i) a breach by Client of any of its obligations, warranties, or representations under this Agreement, (ii) the Fault of any Client
Indemnitee, (iii) any actual or alleged infringement, violation or misuse of any Intellectual Property rights held by Third Parties in respect of
any aspect of any Product (other than solely by reason of the use of Cambrex’s Intellectual Property (including Cambrex’s Proprietary IP and
Inventions generated, conceived or reduced to practice solely by Cambrex under this Agreement)), or (iv) any distribution or use of or
exposure to any API or Product, including the conduct of any clinical trial utilizing, or commercial sale of, any Clinical Stage Product that is
the subject of any Clinical Manufacturing Services; in each case, except to the extent that such Losses arise or result from the gross
negligence, recklessness or willful misconduct of any Cambrex Indemnitee. In addition, Client shall defend, indemnify and hold harmless the
Cambrex Indemnitees from and against any and all Losses resulting from or relating to any filings with any Regulatory Authority by or on
behalf of Client or any of its Affiliates or licensees, including filings under 21 U.S.C. 355 or Section 505 of the U.S. Food and Drug Act (or
non-U.S. equivalents) and related claims or proceedings (including Losses associated with Cambrex’s obligation to respond to Third Party
subpoenas); except to the extent that such Losses arise or result from the gross negligence, recklessness or willful misconduct of any
Cambrex Indemnitee.

(c)    Procedure. In the event a party seeks indemnity under this Section 7.2 (Indemnification), it shall: (i) promptly notify the
indemnifying party in writing of the Third Party Claim subject to indemnification (an “Indemnification Claim”, and the date of such notice, the
“Indemnification Claim Date”); (ii) use commercially reasonable efforts to mitigate the effects of such Third Party Claim; (iii) reasonably
cooperate with the indemnifying party in the defense of such Third Party Claim; (iv) not settle or compromise such Third Party Claim or make
any admission relating thereto; and (v) permit the indemnifying party to control the defense and settlement of such Third Party Claim using
counsel selected in the indemnifying party’s reasonable discretion upon reasonable consultation with the indemnified party, all at the
indemnifying party’s cost and expense. The indemnified party may be represented by its own counsel in connection with such Third Party
Claim, and such representation shall be at the indemnified party’s own expense unless the indemnifying party fails to assume the defense of
such Third Party Claim as required hereunder. The indemnifying party shall have the right to settle any such Third Party Claim without the
consent of any indemnitee so long as such settlement does not admit to any wrongdoing by any indemnitee, does not impose any liability or
obligation (whether financial or otherwise) on any indemnitee and fully releases the indemnitees from liability in connection with such Third
Party Claim. The indemnified party’s consent to any other settlement shall be required. Notwithstanding the foregoing, if such Third Party
Claim seeks damages in an amount exceeding an applicable maximum liability set forth in Section 7.1(c) (Maximum Liability) for the
indemnifying party’s liability in respect of such indemnity, then, unless the indemnifying party waives its rights to any such limitation of liability
under Section 7.1(c) (Maximum Liability) with respect to such Third Party Claim and such indemnity, the indemnified party will have the first
right to control the defense and settlement of such Third Party Claim using counsel selected in the indemnified party’s sole discretion and at
the indemnifying party’s reasonable cost and expense. In such event, the indemnified party shall not settle any such Third Party Claim in a
manner that would result in liability for the indemnifying without the consent of the indemnifying party.

7.3.    Insurance. During the Term and for at least [***] thereafter, each party shall obtain from and maintain with reputable and financially
secure insurance carriers prudent insurance coverage appropriate to cover its activities related to and obligations under this Agreement.
Each party shall provide to the other party a certificate evidencing such insurance upon the other party’s request.

7.4.    Reasonable Allocation of Risk. The parties agree that (a) the provisions of this Agreement (including this ARTICLE 7 (Indemnitees &
Insurance)) are reasonable and create a reasonable allocation of risk having regard to the relative profits the parties respectively expect to
derive from the Products; (b) Cambrex, in consideration of its fees for the provision of the Services, has not accepted a greater degree of the
risks arising from the manufacture, distribution, sale and use of the Products based on the fact that Client has developed the Products and
requires Cambrex to manufacture and label the Products strictly in accordance with the Specifications; and (c) Client and not Cambrex is in a
position to inform and advise potential users of the Products as to the circumstances and manner of use of the Products.

86274635_42

8.1.    Confidentiality.

ARTICLE 8
CONFIDENTIALITY

(a)    Information.
(i)    Definitions. “Confidential Information” means any scientific, clinical, regulatory, marketing, business, operational, financial or

commercial information or data of a party (as such, the “Disclosing Party”) or any of its Affiliates that is disclosed by or on behalf of the
Disclosing Party to the other party (as such, the “Receiving Party”), any of its Affiliates or any of its or their respective directors, officers,
employees, independent contractors, accountants, attorneys, professional consultants and agents (such Affiliates and persons,
“Representatives”) in connection with this Agreement, any Proposal or the negotiation of any potential Proposal, (A) whether before, on or
after the Effective Date, (B) whether tangible or intangible, (C) whether written, electronic, oral, visual (e.g., obtained by observation at a site
visit) or in any other form or medium and (D) whether or not marked with a legend such as “Confidential” or “Proprietary.” For the avoidance
of doubt, the term Confidential Information shall be construed as “the Disclosing Party’s Confidential Information.” Notwithstanding the
foregoing, Client’s Confidential Information shall include Client’s Proprietary IP, all Client Inventions, and the data and information allocated to
Client under Section 9.4 (Ownership of Data), and Client shall be deemed the Disclosing Party thereof for purposes of this Agreement.
Likewise, Cambrex’s Confidential Information shall include Cambrex’s Proprietary IP, all Cambrex Inventions, all Cambrex standard operating
procedures, and all pricing under Proposals, and Cambrex shall be deemed the Disclosing Party thereof for purposes of this Agreement.

(ii)    Inclusions. Confidential Information includes (A) any copies of Confidential Information, (B) those portions of any summaries

and other analyses prepared by or for the Receiving Party or its Representatives, to the extent containing, based upon or derived from other
Confidential Information, and (C) the existence and terms of this Agreement.

(iii)    Exclusions. Confidential Information excludes information that:

(A)    as documented by business records, is already known by the Receiving Party or any of its Representatives at the time of its
receipt, other than through a prior disclosure by the Disclosing Party or by a Third Party bound to the Disclosing Party by an obligation of
confidentiality with respect to such information;

(B)    is at the time of disclosure or thereafter becomes available to the public or otherwise part of the public domain without breach of

this Agreement by the Receiving Party or any of its Representatives;

(C)    is subsequently disclosed to the Receiving Party or any of its Representatives without any duty of confidentiality by a Third

Party who has the right to make such disclosure and who is not bound to the Disclosing Party by an obligation of confidentiality with respect
to such information; or

(D)    is developed by or for the Receiving Party or any of its Representatives independently of Confidential Information or other

information received from the Disclosing Party, to the extent such independent development is properly documented by the Receiving Party
or such Representative.

For the avoidance of doubt, Confidential Information shall not be deemed to be in the public domain or in the prior possession of a person
where it is merely embraced by or contained in more general information that is in the public domain or in such person’s possession.

(b)    Non-Disclosure and Non-Use. Each Receiving Party shall use Confidential Information only for performing its obligations and
exercising its rights as contemplated by this Agreement or the applicable Proposal, and shall not disclose such Confidential Information to
any Third Party or use such Confidential Information for any other purpose, except as otherwise permitted herein or with the prior consent of
the Disclosing Party. The disclosure of Confidential Information by the Disclosing Party does not, in itself, grant or imply any right or license to
use or practice any Intellectual Property of the Disclosing Party; it being agreed that the parties only grant such rights or licenses as
expressly set forth in this Agreement.

(c)    Permitted Recipients. Each Receiving Party may disclose Confidential Information to those of its Representatives who (i) have a

need to know such information in connection with the Receiving Party performance of its obligations and the exercise of its rights under this
Agreement, (ii) have been advised of the Receiving Party’s obligations under this ARTICLE 8 (Confidentiality), and (iii) are bound to the
Receiving Party by obligations of confidentiality and non-use at least as stringent as those contained in this ARTICLE 8 (Confidentiality).
Each Receiving Party shall be responsible for any breach of this ARTICLE 8 (Confidentiality) caused by its

86274635_42

Representatives, unless such Representative has entered into a confidentiality agreement directly with the Disclosing Party with respect to
the Confidential Information covered by this ARTICLE 8 (Confidentiality).

(d)    Standard of Care. Each Receiving Party shall (i) protect Confidential Information with the same degree of care that it uses to

protect its own confidential information, but no less than a reasonable degree of care, and (ii) not remove or obscure any copyright or
trademark notice, proprietary legend, indication of confidentiality or other restrictive notation on any Confidential Information.

(e)    Permitted Disclosure. Nothing herein shall be interpreted to prohibit Client from publishing the results of its studies in
accordance with industry practices, so long as it obtains Cambrex’s prior written consent before disclosing Cambrex’s Confidential
Information. In addition, nothing herein shall prohibit a Receiving Party hereto from disclosing the Disclosing Party’s Confidential Information
to governmental or other regulatory agencies to the extent reasonably necessary to obtain patents for its patentable Intellectual Property or to
gain approval to conduct clinical trials or to market Product, so long as it obtains the Disclosing Party’s prior written consent before disclosing
the Disclosing Party’s Confidential Information.

(d)    Required Disclosure. Each Receiving Party and its Representatives may disclose such Confidential Information as is required
to be disclosed by law, regulation, court order or other legal process or by the rules of any public exchange on which the securities of such
party are listed, provided that (i) to the extent legally permissible and reasonably practicable, notice is promptly delivered to the Disclosing
Party in order to provide an opportunity for Disclosing Party to seek a protective order or other similar order with respect to such Confidential
Information, (ii) the Receiving Party or its Representative, as applicable, reasonably cooperates with the Disclosing Party in any such efforts,
at the Disclosing Party’s request and expense, and (iii) the Receiving Party or its Representative, as applicable, thereafter discloses only the
minimum information required to be disclosed in order to comply with the request, whether or not a protective order or other similar order is
obtained by the Disclosing Party.

(e)    Return of Information. Upon expiration or termination of this Agreement, each Receiving Party shall immediately cease using all

Confidential Information (except as set forth in Section 9.3(b) (To Client) or any other provision herein granting Client a right to use
Cambrex’s Confidential Information, which grant expressly survives the expiration or termination of this Agreement). As directed by the
Disclosing Party in writing, the Receiving Party shall (to the extent legally permissible) promptly return to the Disclosing Party or, at the
Receiving Party’s election, destroy all Confidential Information in its possession (and upon a separate written request by the Disclosing Party,
shall confirm such destruction). Notwithstanding the foregoing, (i) each Receiving Party and its Representatives may retain a single copy of
Confidential Information in the secure files of its legal counsel or executive management for the purposes of proving what was disclosed and
complying with document retention policies, (ii) each Receiving Party is not required to return or destroy any Confidential Information if doing
so would violate (or result in the violation of) any Applicable Law, (iii) each Receiving Party shall not be required to expunge any minutes or
written consents of its board of directors (or equivalent governance body) or laboratory notebooks, and (iv) to the extent that a Receiving
Party’s computer back-up or archiving procedures create copies of Confidential Information, the Receiving Party may retain such copies for
the period it normally archives backed-up computer records, so long as such copies are not readily accessible and are not used or consulted
for any purpose other than disaster recovery or in connection with the circumstances contemplated by Section 8.1(f) (Required Disclosure)
(and then subject to the procedures set forth in such Section 8.1(f) (Required Disclosure)). Any Confidential Information retained pursuant to
the foregoing sentence shall remain subject to this ARTICLE 8 (Confidentiality) until the earliest of (A) its destruction, (B) the date that it is no
longer deemed Confidential Information based on Section 8.1(a)(iii) (Exclusions), and (C) the end of the period set forth in Section 8.1(h)
(Survival).

(h)    Survival. The foregoing obligations shall survive the expiration or termination of this Agreement for a period of [***] thereafter.

8.2.    Publicity. Neither party will use the other party’s name, logos or marks in any public context, on labeling or in advertising, or make any
press release or other public disclosure regarding this Agreement or the transactions contemplated hereby, including identifying the other
party as a business partner or in connection with any scholarly or industry publications or presentations, without the other party’s express
prior written consent, subject to Section 8.1(f) (Required Disclosure). Notwithstanding the foregoing, nothing herein shall prohibit Client from
identifying Cambrex as the manufacturer of the Products in accordance with regulatory requirements, subject to Section 8.1(f) (Required
Disclosure).

86274635_42

ARTICLE 9
INTELLECTUAL PROPERTY

9.1.    Proprietary Intellectual Property. For purposes of this Agreement, as between the parties: (a) all Intellectual Property owned by a
party or any of its Affiliates as of the Effective Date shall be deemed owned by such party; (b) all Intellectual Property licensed to a party or
any of its Affiliates by a Third Party at any time shall be deemed owned by such party; and (c) all Intellectual Property generated, conceived
or reduced to practice by or for a party or any of its Affiliates outside the scope of activities under this Agreement shall be deemed owned by
such party (collectively, such party’s “Proprietary IP”).

9.2.    Inventions.

(a)    Client Inventions. As between the parties, all Inventions to the extent (i) specific to the Product (or specific to pharmaceutical

preparations derived from [***]), or (ii) dependent on Client’s Proprietary IP (collectively, “Client Inventions”) shall be the exclusive property
of Client.

(b)    Cambrex Inventions. As between the parties, all Inventions that (i) do not comprise Client Inventions and (ii) either (A) have

application to manufacturing or packaging processes for drug products or drug delivery systems generally or (B) are dependent on
Cambrex’s Proprietary IP (collectively, “Cambrex Inventions”) shall be the exclusive property of Cambrex.

(c)    Disclosure. Cambrex shall promptly submit to Client a written description of all Inventions of which it becomes aware during the

Term. Client may disclose Cambrex Inventions in any patent application claiming Client’s Inventions, as Client may reasonably require to
support the claimed subject matter of such patent application, subject to Cambrex’s prior written approval, which shall not be unreasonably
withheld.

(d)    Cooperation; Costs. Cambrex will, and hereby does, assign to Client all of its rights, title and interests in and to Client

Inventions; and Client will, and hereby does assign to Cambrex all of its rights, title and interests in and to the Cambrex Inventions. The
parties shall cooperate to achieve the allocation of rights to Inventions anticipated herein, including by executing documents confirming such
assignments and allocation of rights and providing good faith testimony by affidavit, by declaration, or in-person. In addition, each party shall
be solely responsible for the costs of filing, prosecution and maintenance of patents and patent applications on, and otherwise protecting, its
Inventions.

9.3.    Licenses.

(a)    To Cambrex. Client hereby grants to Cambrex a non-exclusive, paid-up, royalty-free, non-transferable, sublicenseable (solely to
Cambrex’s subcontractors approved by Client in accordance with Section 2.8 (Cambrex Subcontractors)) right and license during the Term to
use Client’s Proprietary IP (as Client may provide to Cambrex from time to time under this Agreement) and Client Inventions solely for the
purpose of performing Services for Client during the Term. Cambrex shall not, and shall ensure that any and all subcontractors do not, use
the Intellectual Property licensed hereunder for any purpose not expressly permitted by the foregoing license.

(b)    To Client. Cambrex hereby grants to Client a perpetual, irrevocable, worldwide, non-exclusive, paid-up, royalty-free, non-
transferable right and license (with the right to sublicense through multiple tiers) to use (i) any of Cambrex’s Proprietary IP used by Cambrex
to manufacture or test Products and (ii) any Cambrex Inventions (in each case (i) or (ii)) solely to develop, manufacture, use, sell, offer for
sale, import, export and otherwise commercialize and exploit Products in accordance with Applicable Law. For the avoidance of doubt, the
foregoing license shall survive any expiration or termination of this Agreement or any Proposal. Client shall not, and shall ensure that any and
all sublicensees do not, use the Intellectual Property licensed hereunder for any purpose not expressly permitted by the foregoing license.

(c)    No Other Rights. Neither party has, nor shall it acquire, any interest in any Intellectual Property of the other party, and neither

party shall use any Intellectual Property of the other party, except to the extent expressly permitted by this Section 9.3 (Licenses).

9.4.    Ownership of Data. Except as set forth in Section 9.2(b) (Cambrex Inventions), all data and information resulting from the conduct of
the Services shall be the sole property of Client and shall be subject to Client’s exclusive use, commercial or otherwise.

86274635_42

9.5.    Technology Transfer. At Client’s request during the Term or in the event of the expiration or termination of this Agreement, Cambrex
shall provide reasonable technical assistance to Client to implement the technology transfer of (a) the process for manufacturing Products to
Client or one of its Affiliates, and (b) the analytical testing methodology of Products to Client, one of its Affiliates or a reasonably competent
Third Party. In addition, as part of such technology transfer, Cambrex will perform analytical testing services as reasonably requested by
Client to validate the transferred manufacturing process. Such activities shall be performed pursuant to a reasonable written proposal or
other agreement agreed by Client and Cambrex. Client will reimburse Cambrex for its reasonable costs and expenses incurred in performing
such technology transfer at Cambrex’s then-current standard rates, unless such transfer is requested following Cambrex’s material breach of
its obligations to manufacture and supply Clinical Stage Product pursuant to this Agreement and the applicable Proposal.

ARTICLE 10
DISPUTE RESOLUTION

10.1.    Escalation. The parties shall try to resolve any dispute arising out of or in connection with this Agreement other than a dispute
determined in accordance with Schedule A (a “Dispute”) amicably between themselves before resorting to any formal dispute resolution
proceeding. To this end, either party may send a notice of Dispute to the other. Within ten (10) business days following the date of the
Dispute notice, each party shall appoint a single, senior representative with the full power and authority to resolve the Dispute (a
“Facilitator”). The Facilitators shall meet and discuss as necessary to try to resolve the Dispute as quickly as practicable. If a Dispute relates
exclusively to technical aspects of the Services, the Facilitators shall be competent to address the technical nature of the issues in question,
and may elect to engage an independent laboratory or expert to assist them in their discussions; however, the input of such laboratory or
expert shall not be binding on either party. If a party fails to timely appoint a Facilitator or if, despite their reasonable efforts, the Facilitators
have not resolved a Dispute within one (1) month from the date of the Dispute notice, either party may resort to a court of competent
jurisdiction, subject to Section 10.3 (Jurisdiction), or any other method of binding dispute resolution on which the parties may agree.

10.2    Governing Law. This Agreement shall be construed and enforced in accordance with the laws of the State of New Jersey and the
laws of the United States applicable therein, without regard to any conflicts of law principles. The UN Convention on Contracts for the
International Sale of Goods shall not apply to this Agreement.

10.3.    Jurisdiction. The parties irrevocably agree that the state and federal courts sitting in the Borough of Manhattan, City of New York,
State of New York shall have exclusive jurisdiction to deal with any Dispute and that venue is proper in such courts. Each party hereby
expressly consents and submits to the personal jurisdiction of such courts, waives any objection to the laying of venue in such courts, and
waives any claim that such courts constitute an inconvenient forum. Each party, to the extent permitted by law, knowingly, voluntarily and
intentionally waives its right to a trial by jury in any Dispute, regardless of the legal theory of the claims asserted in such Dispute. All
documents and proceedings in connection with any Dispute shall be in the English language.

ARTICLE 11
MISCELLANEOUS

11.1    Further Assurances. The parties agree to execute, acknowledge and deliver such further instruments and to take all such other
incidental acts as may be reasonably necessary or appropriate to carry out the purpose and intent of this Agreement.

11.2.    Interruption in Performance.

(a)    Force Majeure. Neither party shall be liable for the failure to perform its obligations under this Agreement if such failure is

occasioned by a cause or contingency beyond such party's reasonable control, including strikes or other labor disturbances, lockouts, riots,
quarantines, communicable disease outbreaks, wars, acts of terrorism, fires, floods, storms, interruption of or delay in transportation, lack of
or inability to obtain fuel, power, materials or components, or compliance with any order or regulation of any Authority acting within color of
right. A party claiming a right to excused performance under this Section 11.2(a) (Force Majeure) shall promptly notify the other party in
writing of the extent of its inability to perform and the nature of the force majeure event, shall use all commercially reasonable efforts to
mitigate the effects of the force majeure event, and shall keep the other party reasonably updated on its progress in mitigating the effects of
such force majeure event. Such excuse shall continue as long as the force majeure event continues. Upon cessation of such force majeure
event, the affected party shall promptly resume performance under this Agreement as soon as it is commercially reasonable for the

86274635_42

party to do so. Neither party shall be entitled to rely on a force majeure event to relieve it from an obligation to pay money (including any
interest for delayed payment) that would otherwise be due and payable under this Agreement.

(b)    COVID-19. In order to maintain a safe workplace, Cambrex has and will continue to implement federal, state and local
mandates and recommendations for social distancing, personal protection and disinfecting related to the COVID-19 pandemic ongoing as of
the Effective Date (the “COVID-19 Pandemic”), which may negatively impact productivity and timelines. Further, it is possible that
Components may be delayed or limited in supply as a result of the COVID-19 Pandemic; however, as of the Effective Date, Cambrex has no
knowledge that any Components are subject to any such delay. Cambrex shall not have any liability for any delays or failure to meet
prescribed timelines as a result of the COVID-19 Pandemic to the extent Cambrex has used all commercially reasonable efforts to mitigate
the effect of the COVID-19 Pandemic and such circumstances. Cambrex shall immediately notify Client if, by reason of the COVID-19
Pandemic, Cambrex is unable to meet any deadline or time for performance specified in a Proposal or this Agreement, and will keep Client
regularly informed as to its progress in overcoming or mitigating any such effect.

11.3.    Notices. Any notice or other communication required or permitted by this Agreement shall be in writing and deemed given to the
other party (a) upon receipt if delivered personally, (b) upon receipt or refusal if sent by reputable overnight courier service or
registered/certified mail with tracking capability, postage prepaid, or (c) on the next business day if sent by email with electronic verification of
delivery, in each case to the mailing address or email address set forth below (or to such other contact information provided to the other party
in accordance with the terms of this Section 11.3 (Notices)):

To Client: Evelo Biosciences, Inc.

th

620 Memorial Drive, 5  Floor
Cambridge, MA 02139
Attention: [***]
Email: [***]

With copy to: Evelo Biosciences, Inc.

th

620 Memorial Drive, 5  Floor
Cambridge, MA 02139
Attention: [***]
Email: [***]

To Cambrex: Cambrex Whippany

30 North Jefferson Rd.
Whippany NJ 07981 USA
Attention: [***]

With copy to: Cambrex Corporation

One Meadowlands Plaza
East Rutherford, NJ 07073 USA
Attention: [***]
Facsimile: [***]

11.4.    Assignment; No Third Party Beneficiaries. This Agreement shall be binding upon and inure to the benefit of the parties, their
successors and permitted assigns. Neither party may assign this Agreement, in whole or in part, without the prior written consent of the other
party, except that either party may, without the other party’s consent (but subject to prior written notice), assign this Agreement in its entirety
to an Affiliate or to a successor to substantially all of the business or assets of the assigning party or the assigning party’s business unit
responsible for performance under this Agreement. This Agreement shall not confer any rights or remedies upon any person or entity other
than the parties named herein and their respective successors and permitted assigns.

11.5.    Entire Agreement; Amendments; Waivers. This Agreement, including all attached Schedules, Proposals and Changes of Scope,
together with the Quality Agreement, constitutes the entire and integrated agreement between the parties relating to the subject matter
hereof and supersedes all previous written or oral negotiations, commitments, agreements, transactions or understandings with respect to
the subject matter hereof, including the Term Sheet. Any modification, amendment or supplement to this Agreement must be in writing and
signed by both parties to be effective, except to the extent otherwise expressly provided in this Agreement. Either party’s delay or failure to
require the other party to comply with any provision of this Agreement shall not be deemed a waiver of such provision or any other provision
of this Agreement, or of any other breach of such provision.

86274635_42

11.6.    Conflicts. No terms, provisions or conditions of any purchase order, order acknowledgement, quote, proposal, invoice, or other
business form or written authorization used by Client or Cambrex will have any effect on the rights, duties or obligations of the parties under,
or otherwise modify, this Agreement, regardless of any failure of Client or Cambrex to object to such terms, provisions, or conditions, except
to the extent such document specifically refers to this Agreement, sets forth an express intent to override it, and is signed by both parties.

11.7.    Construction.

(a)    Independent Contractors. The parties are independent contractors to one another and this Agreement shall not be construed to

create between Cambrex and Client any other relationship such as, by way of example only, that of employer-employee, principal-agent,
joint-venturers, partners or any similar relationship, the existence of which is expressly denied by the parties. Neither party shall have the
power or authority to bind the other party or to assume or create any obligation, express or implied, on the other party’s behalf or in the other
party’s name, nor will it represent to any person or entity that it has such power or authority.

(b)    Drafting Party. The language in this Agreement is to be construed in all cases according to its fair meaning. Cambrex and Client

acknowledge that each party and its counsel have reviewed and revised this Agreement and that any rule of construction, to the effect that
any ambiguities are to be resolved against the drafting party, is not to be employed in the interpretation of this Agreement.

(c)    Severability. If any provision of this Agreement is determined by a court of competent jurisdiction to be invalid, illegal or

unenforceable in any respect, such determination shall not impair or affect the validity, legality or enforceability of the remaining provisions
hereof, and each provision is hereby declared to be separate, severable and distinct.

(d)    Divisions. The division of this Agreement into Articles, Sections, subsections, clauses and Schedules and the insertion of

headings are for convenience of reference only and shall not affect the interpretation of this Agreement. Unless otherwise indicated, any
reference in this Agreement to an Article, Section or Schedule refers to the specified Article, Section or Schedule to this Agreement. In this
Agreement, the terms “this Agreement”, “hereof”, “herein”, “hereunder” and similar expressions refer to this Agreement as a whole (including
any Schedules hereto) and not to any particular Article, Section, Schedule or other provision hereof.

(e)    Conventions. Whenever used in this Agreement, unless otherwise specified: (a) all monetary amounts are expressed in, and all

references to “$” or “dollars” mean, the lawful currency of the United States; (b) the word “including” (with its grammatical variations) means
“including without limitation,” “including but not limited to”, or words of similar import; (c) the word “days” means calendar days unless
otherwise specified as business days; (d) the words “copy” and “copies” include, to the extent available, electronic copies, files or databases
containing the information, files, items, documents or materials to which such words apply; (e) the word “or” will not be exclusive and will be
interpreted to mean “and/or;” (f) the words “hereof” and “hereunder” and words of similar import and will be construed to refer to this
Agreement in its entirety and not any particular provision hereof; (g) the word “will” will be construed to have the same meaning as the word
“shall;” and (h) all references to the singular shall include the plural and vice versa, as the context reasonably requires.

11.8.    Counterparts. This Agreement may be executed in counterparts, by original, electronic or facsimile signature, each of which shall be
deemed an original, but all of which together shall constitute one and the same instrument. This Agreement may be delivered electronically
by email of a signed PDF copy.

Signature page follows

IN WITNESS WHEREOF, the duly authorized representatives of the parties have executed this Agreement as of the Effective Date.

HALO PHARMACEUTICAL, INC. D/B/A CAMBREX WHIPPANY

By _/s/ Troy Player____________
Name: Troy Player
Title: President, Drug Product

86274635_42

EVELO BIOSCIENCES, INC.

By _/s/ Daniel S. Char__________
Name: Daniel S. Char
Title: General Counsel & Secretary

SCHEDULES
Schedule A - Non-Conforming Product Procedures
Schedule B - Proposals
Schedule C - Quality Agreement
Schedule D - Client Equipment
Schedule E - Pre-Approved Subcontractors
Schedule F - Binding Term Sheet for Commercial Manufacturing Services Agreement
Schedule G - Additional Service Fees

SCHEDULE A

NON-CONFORMING PRODUCT PROCEDURES

The terms of this Schedule A shall apply in respect of Clinical Manufacturing Services:

1. Product Claims.

(a) Undelivered Non-Conforming Product.

(i) If Cambrex determines at any time during the performance of the Clinical Manufacturing Services (including in the

performance of its obligations under Section 2.4(b)(iii) (Quality Control)), but prior to its delivery of an applicable Batch to Client, that a Batch
(or any portion thereof) is Non-Conforming Product, then Cambrex shall give Client written notice thereof, including a statement as to the
nature of the non-conformity and whether (and if not, why) Cambrex believes that such non-conformity was not caused primarily by
Cambrex’s Fault, and a sample of the Non-Conforming Product (together, a “Cambrex Deficiency Notice”).

(ii) If Client disagrees with or desires to obtain additional information with respect to a Cambrex Deficiency Notice (i.e., with
respect to whether the non-conformity is caused primarily by Cambrex’s Fault), Client shall give Cambrex written notice thereof within thirty
(30) days after receiving the Cambrex Deficiency Notice. If, within thirty (30) days after Cambrex’s receipt of such notice, Cambrex and Client
fail to agree as to whether Cambrex’s Fault was the primary cause of the non-conformity, the parties shall mutually select an independent
laboratory or qualified person, as appropriate, to evaluate the cause of such non-conformity. The evaluation shall be binding on the parties. If
the evaluation confirms that the non-conformity in the subject Batch (or portion thereof) was caused primarily by Cambrex’s Fault, then (i)
Cambrex shall bear the cost of the evaluation, and (ii) the subject Batch (or portion thereof) shall be deemed Non-Conforming Product and
the non-conformity shall be deemed caused primarily by Cambrex’s Fault for purposes of clause (c) below. If the evaluation determines that
the non-conformity in the subject Batch (or portion thereof) was not caused primarily by Cambrex’s Fault (or if Client does not timely disagree
with a Cambrex Deficiency Notice’s assertion that Non-Conforming Product was not caused primarily by Cambrex’s Fault), then (x) Client
shall bear the cost of the evaluation, if applicable, and (y) the subject Batch (or portion thereof) shall not be deemed Non-Conforming Product
caused primarily by Cambrex’s Fault for purposes of clause (c) below.

(b) Delivered Non-Conforming Product.

(i) Subject to the terms and conditions of this Schedule A (including Sections 1(c), 2 and 4), Client has the right to reject any

portion of any shipment of Clinical Stage Product that it alleges to be Non-Conforming Product without invalidating any remainder of such
shipment. Upon receipt of each Product shipment under this Agreement, Client shall visually inspect each Batch and perform any testing that
the applicable Proposal or Quality Agreement requires Client to perform. Client shall give Cambrex written notice of any claim that a Batch
(or portion thereof) is Non-Conforming Product, including a statement as to the nature of the non-conformity and

86274635_42

whether (and if so, why) Client believes that such non-conformity was caused primarily by Cambrex’s Fault, and a sample of the allegedly
Non-Conforming Product (together, a “Client Deficiency Notice”) within thirty (30) days after Client’s receipt of such Batch or, in the case of
a Latent Defect, within fifteen (15) days after Client’s discovery of the Latent Defect, but in no event after the expiration date of the Batch in
question. If Client fails to timely provide Cambrex with a Client Deficiency Notice, the Batch shall be deemed accepted by Client as of the 30
day after delivery or 15  day after discovery, as applicable.

th

th

(ii) If Cambrex disagrees with a Client Deficiency Notice (i.e., with respect to whether the subject Batch (or portion thereof) is

Non-Conforming Product or whether the non-conformity is caused primarily by Cambrex’s Fault), Cambrex shall give Client written notice of
such disagreement within thirty (30) days after receiving the Client Deficiency Notice. If, within thirty (30) days after Client’s receipt of
Cambrex’s disagreement notice, Client and Cambrex fail to agree as to whether the subject Batch (or portion thereof) is Non-Conforming
Product and/or whether the non-conformity was caused primarily by Cambrex’s Fault, as applicable, the parties shall mutually select an
independent laboratory or qualified person, as appropriate, to evaluate whether the subject Batch (or portion thereof) is Non-Conforming
Product and/or the cause of such non-conformity, as applicable. The evaluation shall be binding on the parties. If Client has asserted in the
Client Deficiency Notice that a Batch (or a portion thereof) is Non-Conforming Product caused primarily by Cambrex’s Fault and the
evaluation confirms that the subject Batch (or portion thereof) is Non-Conforming Product and that the non-conformity was caused primarily
by Cambrex’s Fault (or if Cambrex does not timely disagree with a Client Deficiency Notice), then (i) the subject Batch (or portion thereof)
shall be deemed properly rejected under this Section 1(b) of Schedule A, (ii) Cambrex shall bear the cost of the evaluation, as applicable,
and (iii) the subject Batch (or portion thereof) shall be deemed Non-Conforming Product and the non-conformity shall be deemed caused
primarily by Cambrex’s Fault for purposes of clause (c). If Client has asserted in the Client Deficiency Notice that a Batch (or a portion
thereof) is Non-Conforming Product caused primarily by Cambrex’s Fault and the evaluation determines that the subject Batch (or portion
thereof) is Non-Conforming Product but that such non-conformity is not caused primarily by Cambrex’s Fault, then the subject Batch (or
portion thereof) shall be deemed Non-Conforming Product but not caused primarily by Cambrex’s Fault for purposes of clause (c). If the
evaluation determines that the subject Batch (or portion thereof) is not Non-Conforming Product, then (A) the subject Batch (or portion
thereof) shall be deemed accepted by Client as of the 45th day after delivery or discovery, as applicable, and (B) Client shall bear the cost of
the evaluation.

(c) Remedies. In respect of any Batch (or any portion thereof) agreed or determined to be Non-Conforming Product caused primarily

by Cambrex’s Fault under either Section 1(a) or 1(b) of this Schedule A, Cambrex will either (i) to the extent permitted by cGMPs and
reasonably approved by Client, rework or reprocess the subject Batch (or portion thereof) at Cambrex’s cost, and, where Section 1(b)(ii) of
this Schedule A applies, pay for the return shipping of the subject Batch (or portion thereof) to the Facility, or (ii) to the extent such reworking
or reprocessing is not permitted by cGMPs or not approved by Client (which approval shall not be unreasonably withheld, conditioned or
delayed), replace the subject Batch (or portion thereof) at Cambrex’s cost, so long as Client provides the necessary Client-Supplied Materials
at Cambrex’s cost (subject, for the avoidance of doubt, to Section 7.1(b) (API)). In respect of any Batch (or any portion thereof) agreed or
determined either not to be Non-Conforming Product or to be Non-Conforming Product but not caused primarily by Cambrex’s Fault under
either Section 1(a) or 1(b) of this Schedule A, Client will be responsible for the cost of such Batch (or portion thereof).

2. Disposition of Product. Client shall not use or permit the use of any Clinical Stage Product that does not, or that Client has reason to
believe does not, meet the Specifications or comply with Applicable Law. Client shall not, without Cambrex’s prior written consent, destroy or
otherwise dispose of any Non-Conforming Products in relation to which it intends to assert a claim against Cambrex. Cambrex shall bear the
cost of destroying any Batch (or any portion thereof) agreed or determined to be Non-Conforming Product caused primarily by Cambrex’s
Fault under either Section 1(a)(ii) or 1(b)(ii) of this Schedule A. In all other circumstances, Client shall bear the cost of such destruction.

3. Limitations. For the avoidance of doubt, Cambrex shall have no obligation for Clinical Stage Product if any deficiencies in, or other
liabilities associated with, such Clinical Stage Product (a) are caused by incorrect, unlawful or deficient Specifications (including artwork and
labeling), by the safety, efficacy or marketability of API or Clinical Stage Product, or by any distribution of the Clinical Stage Product, in each
case to the extent not resulting from Cambrex’s Fault, (b) result from any defect in Client-Supplied Materials that Cambrex could not
reasonably discover by visual inspection or testing as required under Section 2.4(a)(i) (Client-Supplied Materials), (c) are caused by actions
of Third Parties occurring after Clinical Stage Product is tendered for delivery by Cambrex pursuant to Section 2.6(a) (Risk of Loss; Title), or
(d) are caused by any breach of Client’s obligations, representations, warranties or covenants under this Agreement.

86274635_42

4. Sole Remedy. In addition to the remedies set forth in Section 2.4(d) (Stock Recovery & Recalls) and indemnification obligations and rights
set forth in Section 7.2(a) (By Cambrex), the remedies described in this Schedule A shall be Cambrex’s sole liability and Client’s sole remedy
for Non-Conforming Product.

SCHEDULE B

PROPOSALS

[To be attached successively following signing by the parties.]

86274635_42

SCHEDULE B-1

PROPOSAL #1

[See attached.]

86274635_42

SCHEDULE C

QUALITY AGREEMENTS

[See attached.]

86274635_42

Equipment / Change Parts

Price Estimate

SCHEDULE D

CLIENT EQUIPMENT

[***]

[***]

[***]

[***]

[***]

[***]

[***]

[***]

[***]

[***]

[***]

[***]

86274635_42

In addition to any subcontractors expressly identified in the Quality Agreement:

PRE-APPROVED SUBCONTRACTORS

SCHEDULE E

SUBCONTRACTOR

LOCATION

SERVICES

[***]

[***]

[***]

[***]

[***]

[***]

[***]

[***]

[***]

[***]

[***]

[***]

86274635_42

SCHEDULE F
BINDING TERM SHEET FOR
COMMERCIAL MANUFACTURING SERVICES AGREEMENT

The Commercial Manufacturing Services Agreement will reflect the terms and conditions described below, as well as other terms and
conditions standard and customary for these types of agreements as the parties may agree in connection with the negotiation of the
Commercial Manufacturing Services Agreement. Capitalized terms used and not otherwise defined in this Binding Term Sheet have the
meanings ascribed to them in the Development and Clinical Master Services Agreement to which this Binding Term Sheet is attached (the
“DCMSA”). For the avoidance of doubt, while the provisions of this Binding Term Sheet are intended to be binding as it relates to the parties’
negotiation of a Commercial Manufacturing Services Agreement, neither party shall have any obligation to purchase or supply Product for
commercial sale unless and until a Commercial Manufacturing Services Agreement has been executed.

Materials: Client will provide Cambrex with conforming API and certificates of analysis at Client’s cost, DDP         (Incoterms 2020) the

Facility. Cambrex will procure and purchase on behalf of Client, and test in accordance with the Quality Agreement entered
into by the parties, all Components required to supply the quantities of Product specified for delivery during the first [***] of
each Rolling Forecast (as defined below). The cost of Components will be included in the price of Product and not separately
charged to Client; provided, that Client will be responsible for the costs of (i) Product-specific consumables and standards
necessary for analytical testing of Product plus a [***] administrative fee thereon, and (ii) Product-Specific Components that
become obsolete or expire while in Cambrex’s stock.

Equipment: The Commercial Manufacturing Services Agreement will reflect the terms set out in Section 2.4(a)(iii) (Equipment) and Schedule

D of the DCMSA.

Forecast: On a [***] basis, Client will deliver to Cambrex a rolling forecast of the quantities of Product     which Client reasonably anticipates it
will order during the subsequent [***] (the “Rolling Forecast”). For each Rolling Forecast, the amounts specified for delivery
during the first [***] will be binding on Client (the “Commitment”).

Capacity: Cambrex will guarantee that it will at all times maintain manufacturing, supply and testing capacity necessary to timely satisfy any

purchase orders for Product submitted by Client for quantities of Product equal to at least [***] of the most recent Rolling
Forecast quantities. Cambrex shall not at any time enter into any agreement or other arrangement with any Third Party that
could reasonably be expected to render Cambrex unable to (y) meet Client’s demand for the quantities of Product set forth in
the most recent Rolling Forecast or (z) otherwise perform the Services. Cambrex shall promptly notify Client by telephone
(confirmed by written notice) if Cambrex at any time anticipates that it may not have such capacity necessary to timely satisfy
purchase orders submitted by Client for [***] of the most recent Rolling Forecast, and upon such notice, the parties will
promptly meet, either in person or by teleconference, to discuss how to thereafter supply Client’s Product requirements in a
timely manner.

Orders:        Client will submit purchase orders for Product volumes reflected in the Commitment. Client may submit purchase orders for

additional Product volumes subject to an agreed lead time. Cambrex must, as a binding obligation of Cambrex, accept all
properly submitted purchase orders for Product volumes up to [***] of the Rolling Forecast quantities and will use
commercially best efforts to accept and fulfill all properly submitted purchase orders for Product volumes in excess of [***] of
the Rolling Forecast quantities. Cambrex will confirm each purchase order in a signed writing delivered to Client within five
(5) business days of receipt. If Cambrex is unable to meet the delivery date requested by Client in its purchase order,
Cambrex shall notify Client of such in Cambrex’s confirmation writing and provide Client an alternative delivery date, which
such alternative delivery date will not be more than [***] earlier or later than the requested delivery date. If Client does not
submit purchase orders for Commitment volumes, it will nonetheless pay for unordered quantities on a take-or-pay basis.

Price: Client shall pay the per-unit prices for the commercial supply of Product (the “Prices”) (which Prices include the cost of all

Components and shall constitute Client’s sole liability for the cost of General-Supply Components) and provision of other
Services to be provided by Cambrex under the

86274635_42

Commercial Manufacturing Services Agreement, as set forth in Attachment 1 to this Schedule F, and subject only to the
adjustments described in this paragraph or as the parties may otherwise agree in a signed writing. The Prices (except as
they relate to the cost of Components) will be subject to annual review and negotiation by the parties to address inflation or
deflation, which adjustment shall be calculated based on changes to the United States Producers Price Index for
Pharmaceutical Preparations (PPI), published by the United States Department of Labor, Bureau of Labor Statistics
published at the end of the calendar year prior to the calendar year in which such Price adjustment is considered.
Additionally, the Prices will be subject to adjustments negotiated by the parties in good faith in the event and to the extent of
material changes in the assumptions underlying the Prices as a result of the development work performed under the
DCMSA. For the avoidance of doubt, any change to the preliminary Specifications provided by Client constitute a “material
change” for purposes of the foregoing sentence. Finally, the Prices will be subject to adjustments in the event and to the
extent of increases and decreases in the actual cost of Components by at least [***] above or below, respectively, the costs
on which the then-current Price is based; it being understood that Cambrex will provide reasonable supporting
documentation of such increases or decreases.

Invoicing: Cambrex will invoice for Product at the time of quality release or transfer into storage, as applicable. The Commercial

Manufacturing Services Agreement will reflect the payment terms and remedies set out in Section 3.3 (Payment Terms) of
the DCMSA, revised as appropriate for the context of commercial supply.

Storage: At Client’s request, Cambrex will store Product at the Facility for up to [***] following its release by Cambrex’s quality group free of
charge. If Client does not take delivery of Product within such period, (i) Client shall pay Cambrex a monthly storage fee in
respect of the period commencing after such period at the rate set forth in Schedule G of the DCMSA or, if not so set forth
therein, at Cambrex’s then-current standard rate, and (ii) upon two (2) weeks’ written notice to Client, Cambrex shall have
the option to ship to Client, at Client’s cost, (A) any Product that is or contains a controlled substance or that has been held
by Cambrex in storage longer than [***] and (B) any Product-Specific Components or API that have been held by Cambrex in
inventory longer than [***] and that are not reasonably expected to be needed for Cambrex to manufacture Product based on
Client’s then-current Rolling Forecast.

Shipping: All shipments of Product will be Ex Works (Incoterms 2020) the Facility. The Commercial Manufacturing Services Agreement will

otherwise reflect the terms set out in Sections 2.6(a) (Risk of Loss; Title) and 2.6(b) (Packing and Transport) of the DCMSA,
revised as appropriate for the context of commercial supply.

Quality: cGMP compliance and regulatory activities will be detailed in a quality agreement. On the parties’ agreement, such quality

agreement may be the Quality Agreement entered into by the parties pursuant to Section 4.5 (Quality Agreement) of the
DCMSA.

Regulatory: The Commercial Manufacturing Services Agreement will reflect the terms set out in ARTICLE 4 (Cooperation) of the DCMSA,

revised as appropriate for the context of commercial supply.

Subcontractors: The Commercial Manufacturing Services Agreement will reflect the terms set out in Section 2.8 (Cambrex Subcontractors) of

the DCMSA.

IP: The Commercial Manufacturing Services Agreement will reflect the terms set out in ARTICLE 9 (Intellectual Property) of the DCMSA.

Reps/Warranties:The Commercial Manufacturing Services Agreement will reflect the terms set out in ARTICLE 6 (Representations &

Warranties) of the DCMSA, revised as appropriate and customary for the context of commercial supply.

Non-Conforming
Product & Fault: The Commercial Manufacturing Services Agreement will reflect the terms set out in Section 2.4(c) (Non-Conforming

Services), Section 2.4(d) (Stock Recovery & Recalls), and Schedule A of the DCMSA, revised as appropriate for the context
of commercial supply.

86274635_42

Liability Limits
& Indemnity:    The Commercial Manufacturing Services Agreement will reflect the terms set out in ARTICLE 7 (Indemnities & Insurance) of
the DCMSA, revised as appropriate and customary for the context of commercial supply, including (in particular and without
limitation) that Cambrex’s liability for Indemnification Claims arising or resulting from a breach by Cambrex of any of its
obligations, warranties, or representations under the Commercial Manufacturing Services Agreement will be subject to a
maximum liability cap equal to:

(a) for Indemnification Claims with an Indemnification Claim Date within the period from the effective date of the Commercial
Manufacturing Services Agreement to the earlier of the first anniversary thereof (the “First Year”) or the date on which
clause (c) comes into effect, the lesser of (i) [***] the total Prices paid to Cambrex by Client within the period from the
effective date of the Commercial Manufacturing Services Agreement to the Indemnification Claim Date, plus the total Prices
that would be payable to Cambrex by Client within the First Year under all purchase orders accepted (or deemed accepted)
as of the Indemnification Claim Date and all purchase orders that Client must submit through the end of the First Year to fulfill
the applicable portion of the Commitment, or (ii) [***];

or

(b) for Indemnification Claims with an Indemnification Claim Date after the First Year but prior to the date on which clause (c)
below comes into effect, the lesser of (i) [***] the total Prices paid to Cambrex by Client in the twelve (12) months prior to the
Indemnification Claim Date, or (ii) [***];

or

(c) for Indemnification Claims with an Indemnification Claim Date after the date on which Client has paid to Cambrex
aggregate Prices of [***] for the purchase of Products under the Commercial Manufacturing Services Agreement, the lesser
of (i) [***] the total Prices paid to Cambrex by Client in the twelve (12) months prior to the Indemnification Claim Date, or (ii)
[***].

Term: The initial term of the Commercial Manufacturing Services Agreement will be from its execution until ten (10) years thereafter. The

Commercial Manufacturing Services Agreement will automatically extend for successive five (5) year renewal terms unless
either party gives the other party written notice of its intent not to renew at least eighteen (18) months’ prior to the end of the
then-current term. Except with respect to the terms set out in Section 5.1 (Term) of the DCMSA, the Commercial
Manufacturing Services Agreement will otherwise reflect the terms set out in ARTICLE 5 (Term & Termination) of the
DCMSA, revised as appropriate for the context of commercial supply.

Confidentiality: The Commercial Manufacturing Services Agreement will reflect the terms set out in ARTICLE 8 (Confidentiality) of the

DCMSA.

Disputes: The Commercial Manufacturing Services Agreement will reflect the terms set out in ARTICLE 10 (Dispute Resolution) of the

DCMSA.

Miscellaneous: The Commercial Manufacturing Services Agreement will reflect the terms set out in ARTICLE 11 (Miscellaneous) of the

DCMSA.

Attachment 1 to Schedule F shall be subject to the terms and conditions of this Schedule F (Binding Term Sheet for Commercial
Manufacturing Services Agreement). To the extent any terms or conditions of Attachment 1 to Schedule F conflict with the terms and
conditions of this Schedule F (Binding Term Sheet for Commercial Manufacturing Services Agreement), the terms and conditions of this
Schedule F (Binding Term Sheet for Commercial Manufacturing Services Agreement) shall control.

86274635_42

ATTACHMENT 1 TO SCHEDULE F
COMMERCIAL PRICING ESTIMATES

[See attached.]

86274635_42

SCHEDULE G

ADDITIONAL SERVICE FEES

Activity

Annual Product Review*

Quality Audit Fees

Post Market Stability Studies*

Artwork Change*

Storage

Personnel Hourly Rate (non-
specialist)

Fees

[***]

[***]

[***]

[***]

[***]

[***]

* Applicable under Commercial Manufacturing Supply Agreement only
** Travel, accommodations and meal expenses are in addition to the audit fees listed.

86274635_42

Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the following Registration Statements:

(1) Registration Statement (Form S-3 No. 333-231911) of Evelo Biosciences, Inc., and
(2) Registration Statement (Form S-8 No. 333-224841) of Evelo Biosciences, Inc.

of our report dated March 9, 2021, with respect to the consolidated financial statements of Evelo Biosciences, Inc. included in this Annual
Report (Form 10-K) of Evelo Biosciences, Inc. for the year ended December 31, 2020.

Exhibit 23.1

Boston, MA

March 9, 2021

Exhibit 31.1

CERTIFICATION PURSUANT TO
RULES 13a-14(a) AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF 1934,
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Balkrishan (Simba) Gill, Ph.D., certify that:

1.

2.

3.

4.

I have reviewed this Annual Report on Form 10-K for the fiscal year ended December 31, 2020 of Evelo Biosciences, Inc.;

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

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

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

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under

our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made
known to us by others within those entities, particularly during the period in which this report is being prepared;

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

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

(d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the

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

5.

The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the
equivalent functions):

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

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the

registrant’s internal control over financial reporting.

Date: March 9, 2021

By:

/s/ Balkrishan (Simba) Gill, Ph.D.
Balkrishan (Simba) Gill, Ph.D.
President and Chief Executive Officer
(Principal Executive Officer and Principal
Financial Officer)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 31.2

CERTIFICATION PURSUANT TO
RULES 13a-14(a) AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF 1934,
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Xiaoli (Jacqueline) Liu, certify that:

1.

2.

3.

4.

I have reviewed this Annual Report on Form 10-K for the fiscal year ended December 31, 2020 of Evelo Biosciences, Inc.;

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

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

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

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under

our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made
known to us by others within those entities, particularly during the period in which this report is being prepared;

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

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

(d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the

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

5.

The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the
equivalent functions):

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

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the

registrant’s internal control over financial reporting.

Date: March 9, 2021

By:

/s/ Xiaoli (Jacqueline) Liu
Xiaoli (Jacqueline) Liu
VP of Finance and Controller
(Principal Accounting Officer)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 32.1

I, Balkrishan (Simba) Gill, Ph.D., President and Chief Executive Officer of Evelo Biosciences, Inc. (the “Company”), hereby certify,

pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:

(1) The Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2020 (the “Report”) fully complies with the

requirements of Sections 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the

Company.

Date: March 9, 2021

By:

/s/ Balkrishan (Simba) Gill, Ph.D.
Balkrishan (Simba) Gill, Ph.D.
President and Chief Executive Officer
(Principal Executive Officer and Principal
Financial Officer)

 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 32.2

I, Xiaoli (Jacqueline) Liu, VP of Finance and Controller of Evelo Biosciences, Inc. (the “Company”), hereby certify, pursuant to 18 U.S.C.

§ 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:

(1) The Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2020 (the “Report”) fully complies with the

requirements of Sections 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the

Company.

Date: March 9, 2021

By:

/s/ Xiaoli (Jacqueline) Liu
Xiaoli (Jacqueline) Liu
VP of Finance and Controller
(Principal Accounting Officer)